请英语高手帮忙翻译 关于会计专业方面的

来源:百度知道 编辑:UC知道 时间:2024/06/25 00:04:33
随着全球经济发展,知识经济时代已经到来,无形资产在各个企业中所占的比重正在不断增大,影响力逐渐提高,使得与之相关的无形资产的计量问题也随之重要起来。然而在以突出“知识化”、“无形化”的知识经济时代,传统会计的各个方面都收到了不同程度的冲击,对无形资产会计计量的影响更是明显。在很多企业中,无形资产是其获得经济利益的主要来源之一,因此无形资产计量的准确与否会直接关系到一个企业的获利能力。但是由于无形资产本身的特殊性,使得我们对无形资产的计量虽然有准则可循,但又不能完全套用现有的会计计量理论,所以在对无形资产的计量过程中,依然存在着诸多的不足与缺点,主要包括现行的无形资产计量采用历史成本计量模型;计量无形资产时只采用货币性计量;无形资产计量的信息未能及时准确的披露。针对以上这三个计量中存在的缺陷,我们应该采取必要合理的措施来解决。即在结合实际的情况下,通过适宜的变通与实践来逐步实现对无形资产的准确计量,以此来完善其的计量,也可以避免误判对企业的资源产生重大的损失。

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不要翻译工具上翻出来的那些,希望有高手能帮忙
先谢谢了.
qq602270505的是翻译工具翻译的...

With the development of global economy and the coming into being of knowledge-based era, the proportion of intangible assets in every company has been enlarging and becoming more and more influential gradually. As a result the related measurement of intangible assets has becoming more and more significant. Whereas the various aspects of traditional accounting industry has been impacted in different degrees in the knowledge-based economic society which highlights better educated and dematerialization, especially in the aspect of accounting measurement of intangible assets. In many enterprises intangible asset is one of the main sources of profits, therefore the accurate measurement of intangible asset influents the profitability of an enterprise. However, due to the particularity of intangible asset itself, we can’t measure it totally apply to accounting theories though the theories existing are standard we have to take as references. Therefore there still are many deficiency and sho