Question

请问有谁能把论文的中文摘要翻译英文

随着我国市场经济发展要求与国际惯例日益趋同，财政部发布了39项企业会计准则，即新准则。本文从六个大方面对新会计准则作了探讨：第一、新会计准则在基本准则、存货准则、资产减值准则、费用资本化准则、债务重组准则、所得税准则、无形资产准则七个方面作了改变。第二、在账务处理上也有了变化如：部分科目恢复原名、核算方法增加新科目、调整了部分科目名称及范围。第三、新会计准则适应经济发展的需要，体系完整，结构合理，最大程度的国际趋同且有中国特色。第四、新会计准则出存在会计信息横向可比性降低、会计人员素质和工作能力将面临极大挑战、导致会计监管成本提高、会教育浪费与不足并存四大问题。第五、新会计准则采取了完善法律配套、准则与制度配套、加强企业内部控制和外部监管、完善会计人员后续专业技能教育和职业道德教育。第六、新会计准则明效提高了会计信息相关性和可靠性、有利于提高境外资本市场信息的可比性、有利于规范我国金融工具会计核算、促进金融衍生产品发展、促进财务信息披露更加透明。
新会计准则强化了为投资者和社会公众提供决策有用会计信息的新理念，构建了比较完整的有机统一体系，实现了与国际会计准则的趋同，增强了会计准则的易理解性和可操作性。新会计准则体系的全面实施必将有效地规范我国的会计工作行为和会计工作秩序，从而全面提升我国会计信息质量。

Answer 1

As China's market economy development and the increasing convergence of international practice, the Ministry of Finance issued 39 accounting standards, that the new guidelines. In this paper, six generous face of the new accounting standards were discussed: first, the basic norms of new accounting standards, inventory guidelines, criteria for impairment of assets, cost of capital of criteria, criteria for debt restructuring, income guidelines, criteria for the seven aspects of intangible assets made a change. Second, handling the accounts has been a change such as: some subjects to restore original name, accounting method to add new subjects to adjust the name and scope of some subjects. Third, the new accounting standards meet the needs of economic development, system integrity,
Reasonable structure, the greatest degree of international convergence and with Chinese characteristics. Fourth, the new accounting standard horizontal comparability of accounting information out there is lower, accounting, personnel quality and the ability to work will face a great challenge, resulting in the accounting regulatory costs, waste and lack of education, coexistence will be four major issue. Fifth, the new accounting standards to the perfect matching law, norms and institutional framework, strengthen internal controls and external supervision, improve the professional skills of accountants follow-up education and vocational
Moral education. Sixth, the new accounting criteria for improved efficiency and reliability of accounting information related to, help to improve the comparability of overseas capital market information, will help standardize our accounting for financial instruments, promote the development of financial derivatives, and promote more transparent disclosure of financial information .
Strengthening the new accounting standards for investors and the public to provide accounting information useful for decision-making of new ideas, build a relatively complete system of organic unity, achieve convergence with international accounting standards, enhanced understanding of accounting standards and easily operable . The new system of accounting standards will effectively regulate the full implementation of China's accounting practices and accounting order to comprehensively enhance the quality of accounting information.

Answer 2

Along with our country market economy development and international finance, increasing convergence released 39 accounting standards for business enterprises, namely the new standards. From six to deal with the new accounting standards were discussed: first, the new accounting standards in basic principles, criteria, asset inventory cost standards, the capitalization criteria, debt restructuring criterion, income criterion, intangible assets for the change rule seven aspects. Second, the accounting treatment also had changes such as: some subject, accounting method named restored to add new subjects, adjust the partial course name and scope. Third, the new accounting standards adapt to the need of economic development, the system integrity, reasonable structure, the greatest degree of international convergence and has the Chinese characteristic. Fourth, the new accounting standards, transverse comparability of accounting information quality of accounting personnel and work ability will face the challenge, resulting in increased cost accounting supervision, education will coexist with four waste problem. Fifth, the new accounting standards adopted to improve the legal system and principles and supporting, reinforcing the enterprise internal control and external supervision and accounting personnel to improve follow-up education and vocational skills moral education. Sixth, the new accounting standards to improve the efficiency and reliability of the accounting information, the correlation is helpful to improve the overseas capital market information to regulate the comparability, accounting, financial tools to promote financial derivative products development, promoting financial disclosure more transparent.
The new accounting standards for investors and strengthen social the public decision usefulness of accounting information is a new idea, constructs the organic unity of complete system and international convergence of accounting standards, and enhance the understanding of accounting standards and operability. The new system of accounting standards of the overall implementation of the standard of China will effectively accounting work behavior and accounting work in order to ascend, and comprehensive quality of accounting information.

Answer 3

As China's market economy development and the increasing convergence of international practice, the Ministry of Finance issued 39 accounting standards, that the new guidelines. In this paper, six generous face of the new accounting standards were discussed: first, the basic norms of new accounting standards, inventory guidelines, criteria for impairment of assets, cost of capital of criteria, criteria for debt restructuring, income guidelines, criteria for the seven aspects of intangible assets made a change. Second, handling the accounts has been a change such as: some subjects to restore original name, accounting method to add new subjects to adjust the name and scope of some subjects. Third, the new accounting standards meet the needs of economic development, system integrity,
Reasonable structure, the greatest degree of international convergence and with Chinese characteristics. Fourth, the new accounting standard horizontal comparability of accounting information out there is lower, accounting, personnel quality and the ability to work will face a great challenge, resulting in the accounting regulatory costs, waste and lack of education, coexistence will be four major issue. Fifth, the new accounting standards to the perfect matching law, norms and institutional framework, strengthen internal controls and external supervision, improve the professional skills of accountants follow-up education and vocational
Moral education. Sixth, the new accounting criteria for improved efficiency and reliability of accounting information related to, help to improve the comparability of overseas capital market information, will help standardize our accounting for financial instruments, promote the development of financial derivatives, and promote more transparent disclosure of financial information .
Strengthening the new accounting standards for investors and the public to provide accounting information useful for decision-making of new ideas, build a relatively complete system of organic unity, achieve convergence with international accounting standards, enhanced understanding of accounting standards and easily operable . The new system of accounting standards will effectively regulate the full implementation of China's accounting practices and accounting order to comprehensively enhance the quality of accounting information.

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Answer 4

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