Question

哪位高手能帮我翻译成英文，谢谢啦。

本文从会计职业道德入手，阐述了导致做假账的原因主要是因为屈从领导的压力、政府管理部门和管理上存在的错位和缺位、会计人员缺乏职业道德、会计人员素质低下，业务不精，法律意识不强及法律监督机制不完备，会计规范体系不完善。预防做假账所采取的措施有以法治假，规范性防范、抓原始凭证，从源头上防止造假、建立和完善内部控制体系、健全和完善会计管理制度、强化会计监督。并指出企业会计人员应以职业道德为基准，把握自我拒绝假账。

Answer 1

This text proceeds with accounting professional ethics, pressure that it is of submitting to the leader that the reason to explain and result in falsifying accounts is mainly, low that government's administrative department and managerial ones that exist misplace and omission , accounting personnel lack the professional ethics , accounting personnel's quality, the business is not precise, the strong and legal supervision mechanism of legal consciousness is incomplete, the accountant is not perfect when standardizing the system. There are the measure takens in order to rule by law false to prevent from falsifying accounts, regulatory strick precaution , catching the original certificate, prevent making the fake , establishing the system of and perfect the inside to controlling , perfecting the accounting management system , strengthening the accounting supervision from source . And point out that enterprise accounting personnel should hold oneself and refuse the false account on a basis of professional ethics

Answer 2

This paper from the accounting professional ethics, and explains the lead to submit false accounts of the leadership of the main reasons is because the pressure government departments and the dislocation and the lack of management, accounting personnel, the lack of professional ethics and accounting personnel, low quality. Business is not good, do not have a strong sense of law and legal supervisory mechanism is not complete, the system is incomplete accounting standards. Prevention measures are taken to falsify accounts at the rule of law, regulatory precautions, grasp the original documents from the source to prevent forgery. establish and improve their internal control system, improve and perfect the management accounting system, and strengthen supervision. And that the enterprise's accounting staff should be based on professional ethics, self-grasping refused to falsify accounts.

不准不要分!!