跪求中文翻译英文

来源：百度知道 编辑：UC知道 时间：2024/05/18 07:49:32
1998年财政部颁布了《企业会计准则——债务重组》，2001年进行了一次修订，随着我国经济的迅猛发展和对外开放的深入，我国的会计准则已逐渐与国际会计准则趋同，之前颁布的《企业会计准则——债务重组》处理债务的方法违背了实质重于形式的原则，与国际会计准则难以协调，所以在充分考虑到经济环境变化以及修订前准则实施情况基础上，2006年，财政部正式发布了新的会计准则体系，新的企业会计准则第12号——债务重组重新采用1998年颁布的债务重组准则中的一些内容，如以公允价值为基础进行债务重组的会计处理，新准则与原准则相比发生了许多变化，对债权人、债务人的财务状况及经营成果的影响颇大。新准则对债务重组方面的规定由突破性的进展，但其在执行过程中也存在一些问题，另外，新债务重组准则中对公允价值的运用采取积极提倡的态度，但我们应该清醒地认识到我国实施公允价值模式仍然存在一定的困难。

In 1998 Ministry of Finance has promulgated "Enterprise Accountants Criterion - - Debt Reorganization", in 2001 has carried on a revision, along with our country economy swift and violent development and opening to the outside world thorough, our country's accountants the criterion the criterion has hastened gradually with international accountant with, before promulgated "Enterprise Accountants Criterion - - Debt Reorganization" to process the debt the method to violate the essence again in the form principle, the criterion coordinated with difficulty with international accountant, therefore was considering fully before the economic environment change as well as the revision in the criterion implementation situation foundation, in 2006, Ministry of Finance has issued new accountant officially the criterion system, new enterprise accountant criterion 12th - - debtThe reorganization uses in debt reorganization criterion some contents which in 1998 promulgated,