帮我翻译一下以下内容(用英文)

来源:百度知道 编辑:UC知道 时间:2024/05/28 10:56:44
把这段文字翻译成英文: 中国加入WTO之际,正值全球经济在高科技的动力的推动下迅猛发展之时,这一经济形势的主要特点之一就是无形资产无论在总量上,还是在其占社会资产比例上都在快速,大量的增长。无形资产在现代企业的重要性也显得格外突出。本文主要针对我国新会计准则的出台对无形资产的会计处理究竟将产生什么样的影响?对无形资产会计信息的质量又将带来什么样的变化进行了分析和研究,在此基础之上,分析了披露无形资产的重要性,本文对无形资产的新旧会计准则进行比较,并结合国际会计准则,认为新准则相比旧准则在一些重要方面发生了变革,体现了国际趋同,也给企业的盈余管理提供了空间,给会计实务带来了新的挑战。同时,本文还对无形资产会计准则仍需完善的地方提出一些建议,针对无形资产准则当中研究与开发支出会计处理的不足等问题进行了指出和实例分析,提出了对无形资产准则中研究与开发支出会计处理设想和披露,从而加深了对无形资产准则的认识。

China's entry into the WTO, when in the high-tech global economy driven by the momentum of rapid development, the economic situation is one of the main characteristics of both the total amount of intangible assets, or assets in its proportion of the community are in the fast, a lot of growth. Intangible assets in the modern enterprise importance, it is particularly prominent. In this paper, in view of the introduction of new accounting standards for the accounting treatment of intangible assets will be whether the kind of impact? Accounting for intangible assets will bring the quality of the information what kind of changes in the analysis and research, and based on this, the disclosure of the importance of intangible assets, the paper of intangible assets to compare the old and new accounting standards, combined with international accounting standards, compared to the old criteria that the new guidelines in a number of important changes have taken place, reflects the internatio