Question

急求英语高手帮忙用英文翻译一段摘要，不要用在线翻译的，谢谢

美国爆发的金融危机引起了理论界对公允价值会计的普遍质疑，有人认为公允价值是这次金融危机的元凶，公允价值的使用是市场非理性恐慌情绪蔓延的催化剂，并且有人公开表示应该抛弃公允价值，来缓解金融危机。本文认为，金融危机是经济问题而不是会计问题,公允价值对金融危机只是起到催化作用而并非是此次金融危机的根源,因而不能被废除。虽然公允价值存在一定的缺陷但是其计量方法的科学性依然存在，我们应该正确的认识公允价值，正确的对待在特殊环境下的公允价值。在我国的经济环境下，应该正确认识并且运用公允价值，发挥其优势，不断发展和完善我国的会计体系，是我国的经济得到长足有效的发展。

高手帮忙啊~谢谢了

Answer 1

American outbreaks of financial crisis caused on fair value accounting theory of universal question, some people thought the fair value of the financial crisis is the culprit, the fair value of the irrational use is the market panic spread catalyst, and someone said publicly should abandon the fair value, to ease the financial crisis. Financial crisis is considered in this paper, the economic problems rather than the fair value accounting problems, for financial crisis has not only is the catalytic effect and the financial crisis, therefore can not be abolished. Although there are certain flaws fair value measurement method is scientific, but it still exists, we should correct understanding of fair value, the correct treatment in the fair value of the special circumstances. In China's economic environment, should correct understanding and using the fair value, exert its advantages, the constant development and perfection of our accounting system, is China's economy to obtain the considerable development of effective.

Answer 2

The financial crisis which happened in the u.s. brought about a universal doubt on the Fair Value Accounting.Some people thought it was the Fair Value Accounting that accounted for the financial crisis the most,and the applying of the Fair Value Accounting as a catalyst led to the spreading of the non-rational fears and also some people shew publicly to get rid of it for resolving the financial crisis.In the view of this article,the financial crisis was a economic problem rather the problem of the accounting. The sound value just caused the financial crisis but was not the source of it so the Fair Value Accounting could not be abolished.Though there were some flaws in the Fair Value Accounting but it still had its scientificity in counting,so in this way we should have a right recognization towards it and treated it correctly under the specific situations.In the economic environment of our country,we should realize it correctly and apply wisely,and made the full use of it.We must continually develop and consummate the counting system in our country,so the development of our economy would keep going on well.