急需求助!哪位帮忙翻译成英文!非常感谢!
来源:百度知道 编辑:UC知道 时间:2024/06/01 19:46:42
新准则的修订改善了原准则对经济发展的不适应性,有助于我国会计的国际协调,促进了我国会计的国际化进程。尽管如此,新准则在会计信息质量相关性和可靠性权衡、会计计量问题、会计要素的定义问题、资本保全等方面仍存在一些重要问题值得进一步思考。
会计准则体系的这次历史性变革,其历时之长,规模之大,内容之深都是前所未有的。新会计准则资产减值计提的调整、存货计账方法的变化、债务重组方法、合并报表基本理论和金融工具准则的变革也必将对我国企业产生重大影响。
新会计准则更能适应我国的会计发展现状和未来的发展趋势,然而某些重要问题仍值得进一步思考与完善。
Melts into the world along with our country economy the stepunceasingly to speed up, our country enterprise enters the worldcapital market the step also to speed up, took economical languageaccountant, must melt into the world well. Has promulgated newaccountant for this China Ministry of Finance to February 15, 2006 thecriterion, the criterion compares with old accountant, the newcriterion the criterion has all made a bigger modification from basicaccountant the criterion to concrete accountant. The criterioncompares with old accountant, new accountant the criterion stressedthe industry and commerce enterprise criterion from the past to expandto stretches across, the insurance, the agriculture and so on themultitudinous domain, not only has profited from the overseas valuableexperience, in the content system, in the accounting policy choiceutilization has realized with international convention connectingrails, manifested "internationally has hastened with"; Also in thecon