论文摘要中译英-答得好加分

来源:百度知道 编辑:UC知道 时间:2024/05/12 12:52:27
【 摘 要 】新会计准则的颁布是我国会计准则的历史性变革,基本上实现了与国际接轨。2009年新准则的使用范围已扩至全部市属国有企业。新准则作为日趋全球化社会的通用经济规则,对国有企业而言既是机遇又是挑战。如何稳健地跨入这扇世纪之门,是给国有企业决策层、管理层以及监管部门提出的迫在眉睫的新课题。新会计准则在以下几个方面对国企产生影响:企业合并及重组并购、政府补助、减值准备、债务重组、职工薪酬等,为此必须采取相应的对策。
【 关键词 】新会计准则 国有企业 国际接轨 影响 对策

【Abstract】 The new accounting standards promulgated by the accounting standards of China's historic transformation, largely in line with international standards achieved. The new guidelines in 2009 has expanded the use of all the municipal state-owned enterprises. The increasing globalization of the new guidelines as a common economic rules of society, of state-owned enterprises in terms of both an opportunity and a challenge. How the threshold of a strong fan-century door that is the decision-making level to the state-owned enterprises, management and supervision department of the imminent new topics. New accounting standards in the following areas have an impact on the state-owned enterprises: enterprise merger and restructuring mergers and acquisitions, government subsidies, impairment, debt restructuring, staff salaries, etc., for which appropriate countermeasures must be taken.
【Key Words】 new accounting standards affect the state-owned enterprises international respo