materiality
gb/mətˌɪɹiˈælɪti/ us/mətˌɪɹiˈælɪti/
C1
英语
lényegesség, jelentőség, anyagiság, materialitás
名词
C1
FORMAL
1
lényegesség
C1
jelentőség
B2
用法模式：
the materiality of [something]; [something]'s materiality; materiality to [a decision/case]
Auditors considered the materiality of the error before deciding whether to revise the accounts.
A könyvvizsgálók mérlegelték a hiba lényegességét, mielőtt eldöntötték volna, hogy módosítják-e a beszámolót.
The judge asked the lawyers to explain the materiality of the new evidence.
A bíró arra kérte az ügyvédeket, hogy magyarázzák el az új bizonyíték lényegességét.
For its annual report, the company reviewed the materiality of climate and labor risks.
学习者例句
The mistake was small, so its materiality was low.
A hiba kicsi volt, ezért a lényegessége alacsony volt.
The team discussed the materiality of the risk.
A csapat megvitatta a kockázat lényegességét.
常见错误：
Do not use materiality to mean ordinary physical materials such as wood, cloth, or metal.
含义
importance to a decision
搭配
assess materiality
|determine materiality
|evaluate materiality
|materiality threshold
|audit materiality
|financial materiality
|legal materiality
|high materiality
|low materiality
|materiality of evidence
近义词
significance (more general and much more common in everyday English)
|
relevance (emphasizes connection to the matter being considered)
|
importance (simpler and less technical)
反义词
immateriality (formal opposite; the state of not being important enough to matter)
|
irrelevance (lack of connection to the issue)
|
insignificance (lack of enough importance)
主题
business
|law
|accounting
|reporting
释义
how important something is for deciding or judging something
The quality or degree of being important or relevant enough to affect a decision, judgment, report, or outcome.
名词
C2
TECHNICAL
2
anyagiság
C1
materialitás
C2
用法模式：
the materiality of [an object/work/medium]
The artist's work draws attention to the materiality of paint and canvas.
A művész munkája ráirányítja a figyelmet a festék és a vászon anyagiságára.
The building's rough stone walls emphasize its materiality.
Az épület durva kőfalai hangsúlyozzák az anyagiságát.
Digital images can make us forget the materiality of the objects they represent.
学习者例句
The sculpture's materiality is part of its beauty.
A szobor anyagisága a szépségének része.
The designer wanted people to notice the materiality of the wood.
A tervező azt akarta, hogy az emberek észrevegyék a fa anyagiságát.
常见错误：
In ordinary speech, use physical quality, substance, or texture unless discussing art, design, or theory.
含义
physical substance or presence
搭配
physical materiality
|tangible materiality
|materiality of paint
|materiality of the body
|materiality of objects
|emphasize materiality
|explore materiality
|sense of materiality
近义词
physicality (emphasizes the body or physical presence)
|
tangibility (emphasizes being touchable or concrete)
|
corporeality (more philosophical or literary; emphasizes bodily existence)
反义词
immateriality (lack of physical substance or presence)
|
intangibility (the quality of not being touchable or physically concrete)
|
abstraction (emphasizes ideas rather than physical form)
主题
art
|architecture
|philosophy
|design
释义
the real physical quality of something that you can see, touch, or sense
The tangible physical character, substance, or presence of something, especially as opposed to its idea, image, or abstract meaning.
语法
词典原形
materiality
IPA
GB/mətˌɪɹiˈælɪti/
US/mətˌɪɹiˈælɪti/
音节与重音
ma - ter - i - al - ity （5 个音节）
Stress on 4th syllable (al)
词形变化
Noun
- Base: materiality
- Plural: materialities
相关表达
double materiality
1/dˈʌbəl mətˌɪɹiˈælɪti/
fixed phrase
business
two-sided sustainability importance
a reporting idea that looks at impacts in two directions: on the company and by the company
例句
- Under double materiality, the report covers both financial risks to the company and the company's impacts on society.
- European sustainability rules have made double materiality a central concept for many businesses.
- The consultants helped the firm apply double materiality to its climate and human rights disclosures.
学习者例句
- Double materiality looks at the company and the outside world.
- The report used double materiality for ESG topics.
financial materiality
1/fɪnˈænʃəl mətˌɪɹiˈælɪti/
fixed phrase
business
financially important impact
how much an issue matters to a company's money, value, or investors
例句
- Investors focused on the financial materiality of the company's water risks.
- The report separates financial materiality from broader environmental impact.
- Management assessed the financial materiality of possible supply-chain disruptions.
学习者例句
- The risk had high financial materiality.
- They studied the financial materiality of the new rule.
materiality assessment
1/mətˌɪɹiˈælɪti əsˈɛsmənt/
fixed phrase
business
review of important issues
a business review that finds which topics matter most
例句
- The company conducted a materiality assessment before writing its sustainability report.
- A good materiality assessment includes input from employees, customers, investors, and communities.
- The board used the materiality assessment to decide which risks needed more attention.
学习者例句
- The company did a materiality assessment for its ESG report.
- The assessment showed which issues were most important.
materiality matrix
1/mətˌɪɹiˈælɪti mˈeɪtɹɪks/
fixed phrase
business
chart of priority issues
a chart that shows which business or sustainability topics matter most
例句
- The sustainability report includes a materiality matrix showing climate risk as a top priority.
- The team plotted customer privacy and employee safety on the materiality matrix.
- A materiality matrix can help managers compare stakeholder concerns with business impact.
学习者例句
- The materiality matrix showed the top issues.
- Climate risk was high on the materiality matrix.
materiality principle
1/mətˌɪɹiˈælɪti pɹˈɪnsəpəl/
fixed phrase
business
rule for significant information
an accounting rule that says important information must not be left out or ignored
例句
- Under the materiality principle, minor rounding differences may not need separate disclosure.
- The accountant applied the materiality principle when deciding whether the error affected the financial statements.
- The materiality principle helps companies focus reports on information that could change users' decisions.
学习者例句
- The accountant used the materiality principle.
- The rule helps decide which errors matter.
materiality threshold
1/mətˌɪɹiˈælɪti θɹˈɛʃˌoʊld/
fixed phrase
business
minimum significant amount
the point where something becomes important enough to affect a decision
例句
- The auditors set a materiality threshold before testing the financial statements.
- The error was below the materiality threshold, so it did not require a restatement.
- Legal teams often consider whether a fact meets the materiality threshold for disclosure.
学习者例句
- The mistake was below the materiality threshold.
- The auditor set a materiality threshold for the review.