英文摘要帮忙翻译下！！！急

来源：百度知道 编辑：UC知道 时间：2024/06/26 04:28:00
文章在分析了目前西方发达国家(以美国为主) 和中国对公允价值及其变动损益研究的现状，运用所学会计学、税法及其它相关知识对公允价值变动损益征减税的利弊及其可行性进行分析，并进一步分析新会计准则体系下关于收入、资产减值等项目的公允价值观对纳税调整的影响和相关会计处理方法。会计和税收作为经济体系中的不同分支，二者的关系既关联又独立：税收征纳要利用会计核算所提供的资料，而处理结果又反馈给会计，进而影响会计利润等数据信息。但二者又在制度设计过程中遵循不同目标、处理原则以及业务规范。从2006年开始，财政部相继颁布了新企业会计准则体系，审慎引入公允价值计量方法，“公允价值变动损益”反映的是采用公允价值进行后续计量的资产和负债在资产负债表日发生的公允价值变动,并列示于利润表中。由此引入公允价值计量模式，体现了我国会计收益的计量由利润表观向资产负债表观的转变，财务报告目标由受托责任观向决策有用观过渡，进一步贯彻了实质重于形式的原则，有效地提高了会计信息的相关性。研究公允价值计量方法下“税会” 协调能够反映出更真实、更详细的所得税会计信息，为税务机关稽查提供便利，为报表使用者的决策提供更可靠的依据具有一定现实意义。

Analysis of the current article in the Western developed countries (mainly the United States) and China's changes in fair value of its profit and loss status of the study, the use of the school accounting, tax and other related knowledge gains and losses on changes in fair value of the pros and cons of tax levy and feasibility analysis, and further analysis of the new system of accounting standards on income, asset impairment and other items to adjust the fair values of the impact of tax and related accounting treatment. Accounting and taxation as an economic system in the different branches, the relationship between the two is also an independent association: to make use of tax accounting征纳the information provided, and the results fed back to the accounting, and the impact of accounting profit data. However, both the design process in the system follow different objectives, principles and business norms. Starting in 2006, the Ministry of Finance have issued new guidelines for c