求翻译：④客观公正：是财会人员职业道德规范的灵魂。会计是经济管理的重要组成部分，财会工作的首要职能就是对各项经济活动进行客观公正的记录与反映，其本质特征体现为“真实性”，如果会计数据失真，那会计核算就毫无意义。而公正的本质则体现为合理性，对一些特殊会计事项的处理必须坚持公正合理的原则，这不仅是职业道德规范的要求，也是财会人员个人品德的体现。是什么意思？

④ objective and fair: the soul is the professional ethics of accountants. Accounting is an important part of economic management, the primary function of accounting work for various economic activities is an objective and fair record and reflect the essential characteristics embodied in its "authent

4 is an objective and impartial : accounting personnel work ethics of the soul. Accounting is an important component of economic management, and accounting work is the primary function of the economic activities with an objective and impartial records reflect, and its essential character embodied in

④Objective fair: Is the finance and accounting personnel occupational ethics standard soul.Accountant is the economical management important constituent, the finance and accounting work most important function is carries on the objective fair recording and the reflection to each economic activity, i

④ objective and fair: is the soul of accountant professional moral standards. Accounting is an important part of economic management, finance and accounting's primary function is to conduct objective and impartial record of various economic activities and reflect, its essential characteristics refle

④ objective and fair: is the soul of accountant professional moral standards. Accounting is an important part of economic management, finance and accounting's primary function is to conduct objective and impartial record of various economic activities and reflect, its essential characteristics refle