会计专业英文在线翻译

会计专业英文翻译~

摘要：现金流量表是以现金为计量基础编制的，反映企业一定会计期间现金及现金等价物流入和流出的报表，对现金流量表的分析，既要掌握该表的结构及特点，分析其内部构成，又要结合资产负债表和利润表进行综合分析，以求全面、客观地评价企业的财务状况和经营业绩。本文就从现金流量表的概念、结构入手，结合实例，介绍多种分析方法的运用。
Abstract：
Statement
of
cash
flow
is
based
on
cash
as
its
quantification
to
be
made
up.
It
is
a
repot
form
reflecting
the
inflow
and
outflow
of
cash
and
cash
equivalent.
To
analyze
statement
of
cash
flow,
it
requires
not
only
knowing
well
about
the
structure
and
its
characteristic
to
have
an
analysis
of
the
interior
compose,
but
also
making
a
comprehensive
analysis
combining
with
balance
sheet
and
profit
statement,
in
order
to
evaluate
the
financial
condition
and
outstanding
management
achievement
roundly
and
impersonality.
Starting
with
the
conception
and
the
structure
of
statement
of
cash
flow,
this
paper
introduces
the
application
of
manifold
analysis
methods.
关键词：现金
现金流量
会计报表
现金流量表
现金流量表分析
Key
words：cash,
cash
flow,
accounting
statement,
statement
of
cash
flow,
analysis
of
statement
of
cash
flow

我国新会计准则存在的问题与完善对策
New accounting standards in existing problems and consummation countermeasure

摘要
the

我国财政部于2006年2月颁布新会计准则，于2007年1月1日起在上市公司实施，并鼓励其他企业执行。
China's ministry of finance in February 2006 issued new accounting standard, in January 2007 1 in listed companies, and to encourage other enterprise implementation of implementation.

新会计准则的颁布实施，是我国会计改革和会计准则建设的一项重大成果。
The new accounting rule promulgated and implemented, it is our country accounting reform and the construction of accounting standards is a major achievement.

由于新会计准则所带来的很多理念和操作与中国目前的会计准则和实务之间还存在着相当大的差异，甚至有些方面的变更是以前从未出现过的。
Thanks to the new accounting standards brings a lot of concept and operating and China's current accounting standards and practices between still exist quite big difference, even some aspects of the change is never happened before.

因此，其实施过程必定困难重重。
Therefore, the implementation process is necessarily difficulties.

从四年多的实践来看，新会计准则从形式上实现了国际趋同，促进了我国会计工作的发展, 但新会计准则在执行过程中仍存在一些困难和不足。
More from four years of practice, the new accounting standards from formally achieved international convergence of accounting in China, and promote the development of the work, but the new accounting standards in implementation process still has some difficulties and inadequate.

本文将就此问题展开研究。
This paper researches on this issue.

文章分析了新会计准则的重要变化,提出了一些针对性的企业应对策略。
This paper analyzes the important changes of the new accounting standards, and put forward some enterprise strategies.

并进一步提出了几点完善对策与建议，以期进一步完善新会计准则，推进会计准则的全面、科学、规范实施。
And further puts forward some improvement Suggestions and countermeasures, in order to further improve the new accounting standard, promoting the comprehensive and scientific accounting standards and regulations.

具体而言，本文可以分为以下六部分：
Specifically, this paper can be classified into the following six parts:

第一部分：新会计准则体系的构成和新会计准则相关概念解析。
The first part: the new system of accounting standards structure and the related concept new accountant standard analytical.

第二部分：新会计准则颁发的背景以及实施新会计准则的必要性。
Part 2: new accounting standards issued by the implementation of new accounting standards and the background of necessity.

自从我国加入WTO以后，会计准则的国际化趋同需求也日益迫切。
Since China's accession to the WTO, the international convergence of accounting standards are also increasingly urgent needs.

为了适应这种需求，新会计准则的颁发迫在眉睫。
In order to adapt to the demand of new accounting standards issued by imminent.

我国只有颁发了新会计准则，才能充分发挥单位自主理财的优势，提高市场竞争能力，为单位进入市场，与世界经济接轨奠定了良好的基础。
China has issued new accounting standards, to be fully independent financial advantage, unit of improving the market competition ability, for the unit into the market, and their integration into the world economy has laid a good foundation.

第三部分：新会计准则颁布的影响。
Part 3: the influence of new accounting standards promulgated.

从宏观和微观的角度分析新会计准则对国家和企业的影响。
From the macroscopic and microscopic perspectives analysis new accounting standards on countries and enterprise influence.

第四部分：新会计准则在实施过程中可能存在的一些困难。
Part four: the new accounting standards in the process of implementing the possible existence of some difficulties.

第五部分：会计准则存在的问题以及在实务应用中存在的一些问题。
Part 5: accounting standards in the practice of the problems and some problems existing in the application of.

第六部分：根据以上问题完善新会计准则的对策。
Part 6: according to above problems perfect countermeasures of new accounting standards.

关键词：新会计准则 问题 对策
Keywords: new accounting standards question countermeasures

Accounting Information Disclosure Regulation in Abstract accounting information disclosure of listed companies is an integrated information resource, users of accounting information on decision-making has an important influence. 充分的信息披露不论对上市公司自身的利益，还是对证券市场的有效运作，都是至关重要的。 Adequate information disclosure of listed companies regardless of their own interests, or the effective functioning of the securities market, are crucial. 上市公司信息披露质量的好坏不仅直接影响到市场参与各方的经济决策,而且常常影响到证券市场的正常运转和健康发展。 The quality of information disclosure of listed companies good or bad is not only a direct impact on market participation to economic decision-making, and often affects the normal functioning of securities markets and healthy development. 然而,近年来我国上市公司会计信息舞弊案却频频发生，给中小投资者带来重大损失，造成证券市场秩序混乱。 However, the accounting information of listed companies in China in recent years, fraud was frequent, heavy losses to small investors, resulting in the securities market disorder. 随着我国资本市场的进一步完善，建立规范的信息披露制度和监管体制，势在必行。 With the further improvement of China's capital market, establish a standard of information disclosure system and regulatory system, is imperative. 上市公司虚报会计信息的原因是多方面的,其中上市公司的趋利动机和法律法规的不健全是其重要原因。 False accounting information of listed companies are many reasons, including listed companies which seeks profit motives and inadequate laws and regulations is an important reason. 本文采用资料统计和个案分析相结合的方法,揭示出我国上市公司多虚报会计信息的现状，并分析上市公司虚报会计信息的深层次因素及其危害性，指出了哪些责任主体应该对会计信息披露负责, 揭示出我国会计信息披露法律责任弱化这个事实。 In this paper, statistics and case analysis methods combined, revealed many listed companies in China the status of false accounting information and false accounting information of listed companies in the underlying factors and the danger, pointed out that the main responsibility for which accounting information should be responsible for the disclosure reveals the legal responsibilities of Accounting Information weaken this fact. 从而针对这些原因提出对修改完善相关法律法规、强化会计信息披露法律责任从而保护中小投资者的利益、维护证券市场秩序提出一些相应的建议，探讨如何防范会计信息舞弊。 So for these reasons put forward on the revise and improve relevant laws and regulations, strengthen the legal responsibility of accounting information disclosure to protect the interests of small investors, maintaining orderly securities market to make some appropriate recommendations on how the accounting information to prevent fraud.

提问者： studyzh - 一级

翻译成英语吗？？
summary -- disclosure of listed companies' accounting information is an integrated information resources for accounting information of the use of the policies. full disclosure of information regardless of the listed companies' own interests, and the securities market, it is essential. Listed companies and the bad quality disclosure of information not only directly affect the market by the parties involved in the economic policy, and often affect the normal functioning of the securities market and healthy development. However, in recent years China' s listed companies' accounting information fraud has frequently occurred in the medium and small investors caused heavy losses, resulting in the market order. The capital market to further improve and establish a standardized information system and regulatory system, it is imperative. Listed companies false accounting information there are many reasons, the listed companies' profit motive, laws and regulations of the sound of the important reasons. This article Use Statistics and Analysis of ways, revealed that the listed company false accounting information and analysis company false accounting information of the underlying factors and the danger that the entities responsible for the disclosure of accounting information, revealed that the disclosure of accounting information legal responsibility weakening of the facts. To address these proposed to amend and improve relevant laws and regulations, strengthening accounting information disclosure legal responsibility to protect small investors' interests, safeguarding market order to make some appropriate recommendations on how to prevent accounting information corrupt.

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