
会计专业英语翻译,急~希望马上回复我!!谢谢
摘要:财务会计概念框架,也称财务会计概念结构,由若干说明财务会计并为财务会计所应用的基本概念所组成的理论体系,是指导和评价会计准则的理论依据。其主要目的是明确财务会计中心...
摘 要:财务会计概念框架,也称财务会计概念结构,由若干说明财务会计并为财务会计所应用的基本概念所组成的理论体系,是指导和评价会计准则的理论依据。其主要目的是明确财务会计中心的一些核心概念,即以财务会计目标、会计信息质量特征、财务会计要素及其确认和计量为核心,形成一个内在一致的理论体系,可用来指导会计准则的制定和应用,具有极其重要的作用。本文认为,我国正处在会计准则建设和会计理论完善的最佳时期,因此,尽快完善我国的财务会计概念框架乃当务之急。
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Financial accounting concept framework, also called the financial accounting concept structure, by some instructions for financial accounting and financial accounting applied by the basic concept of theoretical system, which is composed of guidance and evaluation theory basis of accounting standards. Its main purpose is to clear some of the financial accounting center core concept, namely to financial accounting objectives, the accounting information quality characteristics, financial accounting elements and their recognition and measurement as the core, forming a coherence inherent theoretical system, can be used as a guide for accounting standards formulated and application, has the extremely vital role. This paper argues that, our country is in accounting standards construction and accounting theory perfect optimal period, therefore, as soon as perfect our country's financial accounting concept framework is urgent affairs.
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