Question

能否帮忙翻译一段会计专业英文？

在新会计准则中，长期股权投资的核算方法是重点也是难点，准则没有统一的规定，可供选择的方法有成本法以及权益法。这两种方法都较复杂，有区别，也有联系。由于两者本质的不同，所以就导致了它们在应用基础、应用范围、应用过程等大方面，以及取得投资时的初始计量、核算使用的会计科目、持有期间被投资单位权益的变动、被投资单位宣告发放股利等具体方面的差异。为了更好地理解这两种会计方法的处理原理和过程，对此，笔者针对以上几个方面对它们作了细致地比较与分析，旨在能透彻地理解准则，以便今后能在实务中正确灵活地应用。

Answer 1

在新会计准则中，长期股权投资的核算方法是重点也是难点，准则没有统一的规定，可供选择的方法有成本法以及权益法。这两种方法都较复杂，有区别，也有联系。
In the new accounting rules, methods of accounting about long-term equity investments are proved to be both important and difficult. Since no standards was put foward about the rules, thus there are alternatives of cost method and equity method, both of which are quite complex, with differences and relations.

由于两者本质的不同，所以就导致了它们在应用基础、应用范围、应用过程等大方面，以及取得投资时的初始计量、核算使用的会计科目、持有期间被投资单位权益的变动、被投资单位宣告发放股利等具体方面的差异。
The differences between these two methods would result in variations in certain aspects, including foundations, ranges and processions in application, and detail businesses, covering initial measurements in investments, account titles in computations, asset changes in investees during holding period, and cashing dividends announced by investees.

为了更好地理解这两种会计方法的处理原理和过程，对此，笔者针对以上几个方面对它们作了细致地比较与分析，旨在能透彻地理解准则，以便今后能在实务中正确灵活地应用。
Aiming at a better comprehension of the principles and processes of the methods, this text presents detailed comparisons and thorough analyses in terms of the aspects above, in order to take advantages of both methods in practice.