这段话如何翻译,请各位英文高手帮帮忙

来源:百度知道 编辑:UC知道 时间:2024/05/24 03:53:42
本文在第一部分阐述了国外研究现状以及国内准则具体条例,第二部分是本文的重点部分,其中主要对会计信息质量的可靠性和相关性的辨证关系进行了分析,同时也对其他六个新准则中提到的会计信息质量特征,包括可理解性、可比性、实质重于形式、重要性、谨慎性以及及时性做出了一定的分析并列举了一些实例。第三部分主要是对新会计准则体系下的会计信息质量的现状进行了分析,列举了一些优点与不足。最后结语是对全文的总结,提出要想提高会计信息质量需要各方面更多的努力。

Based on the first part of the status quo on the foreign and domestic standards on specific regulations, the second part of this paper is the focus of some, mainly on the quality of accounting information, the reliability and relevance of the dialectical relationship between the analysis, but also on six other new Criteria mentioned in the quality of accounting information features, including understandable, comparability, substance over form, the importance of careful and timely to make a certain amount of analysis and listed some examples. The third part is mainly to the new accounting standards under the system of the quality of accounting information of the status of the analysis, cited a number of advantages and shortcomings. Final conclusion is the full text of the summary made to improve the quality of accounting information needs of all additional efforts.