Question

求高手英文翻译

内容摘要
固定资产在企业资产中占据举足轻重的地位，是企业生产经营活动有效实施的物质基础和重要保障。固定资产作为一个企业生产、经营的基础,一般在企业资产总额中占有较大比例, 固定资产的会计核算是企业会计核算中的一个重要环节。固定资产核算质量的优劣，直接关系着企业各项活动的开展以及经济效益提高；然而很多企业的固定资产核算出现的各种问题，给企业的长期稳定发展埋下了隐患。固定资产定义确认标准,初始计量,固定资产折旧的范围和方法,资产减值准备的计提等均有不同程度改进,目的在于提高会计信息的质量,更加注重资产的无形消耗,减轻企业负担。尽管中小企业现行固定资产会计核算在许多方面都日趋完善,但仍然存在不足之处。企业科学管理和正确核算固定资产，有利于企业正确评估固定资产的整体情况，提高资产使用效率，降低生产成本，保护固定资产的安全完整，实现股资产的保值增值，增强企业的综合竞争实力。故本文对当前企业固定资产核算过程存在的诸多问题进行分析，对小企业核算处理过程中存在的问题和防范提出相应的解决方法并提出一些针对型的建议，从而提高固定资产的管理和使用效益。

关键词：固定资产会计核算科学管理

Answer 1

Fixed assets occupy the position of play a decisive role in the assets of an enterprise, is the
内容摘要
Material foundation of the effective implementation of enterprise production and management activities and the important guarantee. Fixed assets as the basis for the production and operation of an enterprise, generally hold the great proportion in the total assets of the enterprise, the accounting of fixed assets is an important link in enterprise accounting. Fixed assets accounting quality, improve a direct relationship with various enterprise activities and the development of economic benefits; however, various problems in fixed assets accounting for many enterprises appear, to the long-term stable development of enterprises laid hidden dangers. The definition of fixed assets recognized standards, the initial measurement, range and method of depreciation of fixed assets, the assets impairment have different degrees of improvement, the purpose is to improve the quality of accounting information, pay more attention to the intangible asset consumption, reduce the burden of enterprises. Although the small and medium-sized enterprise current fixed assets accounting in many aspects are becoming more perfect, but there are still shortcomings. The scientific management of enterprises and correct accounting of fixed assets, is advantageous for the enterprise to correctly evaluate the overall situation of the fixed assets, improve asset utilization efficiency, reduce production costs, protect the safety and integrity of the realization of fixed assets, preserve and increase the value of the stock assets, enhance the comprehensive competitiveness of enterprises. This paper carries on the analysis to the problems existing in current enterprise fixed assets accounting process, exists to small business accounting treatment process problems and prevent proposes corresponding solutions and puts forward some suggestions to improve the type, the management of fixed assets and use benefit