英语达人们帮我翻译一小段话吧,中翻英,谢谢

来源:百度知道 编辑:UC知道 时间:2024/05/18 02:52:27
2006年2月新颁布的《企业会计准则第17号——借款费用》对于原有的2001年1月开实施的《企业会计准则借款费用》进行了一些改动。包括借款费用资本化资产范围及费用范围的扩大等等。并且,重要的核算方法也产生变动。这些变动使我国新借款费用会计准则与国际准则更加趋同。随之而来的影响及问题是本文探讨的对象,主要针对例题入手分析核算中权数选择的不同所带来的金额上的差异以及新准则对现今企业日常经营活动的影响,例如:成本的核算,利润调整及纳税复杂化。最后,依据我国现实国情提出一些意见和较为可行的建议。

人脑翻译的,拿去用吧In February 2006, the Accounting Standard for Enterprise Business No.17 – Borrowing Cost was enacted. This new standard is based on the Accounting Standard for Enterprise Business-Borrowing Cost coming into effect in January 2001. Some modifications have been made to the old standard to form the new standard. These modifications include the capitalization of the borrowing cost and enlargement of the capital and expanse scope. In addition, some key accounting methods have also been modified to align the new standard with the current international standards. In this essay, the writer focuses on the possible impact of such modifications on and challenges brought to the current accounting practice. Some accounting examples are provided in this essay, and based on these examples the writer tries to explore the deviation in amount generated as the different weight is selected in the accounting, and impact of the new standard on the normal operation of an enterprise today such as