按照客观性原则对企业经济业务进行确认、计量和记录所生成的会计数据及编制的会计报表理应是精确的,但实际情况并非如此。会计确认、记录、计量所产生的数据往往是模糊的,它对企业经济业务的反映有时是近似的、不精确的,会计报表亦然。产生这种情况的原因如下: In accordance with the principle of objectivity to confirm the business of the economy, measurement and recording of the accounting data generated and prepared accounting statements should be accurate, but the fact is not the case. Accounting data, accounting records, accounting data generated are often vague, and its reflection on the business of the economy is sometimes similar, inaccurate, accounting statements are also. The reasons for this are as follows: