Timely loss recognition means that managers who become aware of decreases in expected future cash flows from long-term investments will incorporate that information quickly into accounting income as one-time losses.

• 及时确认损失意味着管理者一旦发现长期投资项目的预期现金流量有减少的趋势，就可以立刻将该信息作为一次性亏损体现在会计损益表中。