在线等,求翻译

来源:百度知道 编辑:UC知道 时间:2024/05/12 23:54:11
[摘要] 会计国际趋同,是经济全球化的客观要求。我国新会计准则体系吸收借鉴了美国会计准则和国际会计准则的理论成果和实践经验,突破了目前我国会计实务中计量模式普遍采用收入费用观的束缚,采用国际上通行的资产负债观理念对会计要素进行确认、计量与披露。对我国会计信息质量产生重大影响。本文首先阐述了资产负债观的理论内涵,然后探讨了资产负债观在新企业会计准则中的应用,最后分析了应用产生的影响,以帮助大家更好地理解运用新会计准则。
[关键词] 资产负债观;会计要素;公允价值;会计准则

[Summary] accountancy's nations tend together, is the objective request of the economic globalization.Our country new accountancy's standard system absorption drew lessons from the theories result of American accountancy's standard and international accountancy's standard and practice experience, breaking currently an our country accounting practice to fall into trap quantity mode widespread adoption the tie of[with] the income expenses view, adopt international up go through of property liabilities the view principle carry on confirmation and calculate and publish to accountancy's main factor.To our country accountancy's information quality produce the graveness influence.This text elaborated the theories content of with the property liabilities view first, then inquiried into the property liabilities view at new application within the business enterprise accountancy's standard, analyzed applied output influence finally, in aid of everyone better geograp