求翻译 会计方面的

来源:百度知道 编辑:UC知道 时间:2024/05/28 18:11:39
是两段摘要 别用翻译软件...越通顺越好
1 会计信息不对称是会计信息在不同利益相关者之间的信息分布不同,它会对社会产生一定的危害。完全消除会计信息不对称是不可能的,只有在一定程度上减缓信息不对称程度。而新会计准则就是缓解会计信息不对称的现实要求。但是,必须配合较完善的信息披露规范体系。
2 我国新会计准则在诸多方面实现了突破,其中公允价值计量属性的运用是最引人注目的方面。公允价值的运用必然有其存在的客观环境和渊源,但是公允价值从某种角度上看是包含其它四类计量属性的,并且它们之间存在着交叉重合;本文拟借鉴FASB的SFAS NO.157——公允价值计量属性,从市场环境、制度和技术层面上等对公允价值在目前我国能否单独作为一种计量属性进行探讨。

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An accounting of accounting information 是什么意思?

An accounting of accounting information is information asymmetry in different stakeholders in the distribution of information between different, it will produce a certain social harm. Complete elimination of accounting information asymmetry is impossible, only to a certain extent, mitigate the degree of information asymmetry. The new accounting standards is to ease the accounting requirements of the reality of asymmetric information. However, we must meet better standards of information disclosure system.

2 China's new accounting standards in many aspects to achieve a breakthrough, the fair value of these properties is the use of the most striking aspects. The use of fair value of its existence must be the objective environment and origins, but the fair value of some ways view Metering is included four other properties, and among them there is a cross-coincidence; paper to draw on the FASB SFAS NO.157 -- Fair value properties, from the market environment, systems an