Question

请各位大侠，帮我把下面的话翻译成英文，谢谢

摘要

目前我国的企业资产减值核算还没有全面系统的规范，而财政部今年颁发了《企业会计准则第8号－资产减值》，新准则对资产减值迹象判断、资产可收回金额的计量、资产损失的确认与计量都进行了明确的规范。
本文就新资产减值准则中资产减值的定义和意义，现行准则与原准则相比的主要变化，现行准则对企业各方面所产生的影响与其在现实工作中所遇到的问题，以及完善新准则的对策这几个方面作了详细的论述。
今后，资产减值准则还应从建立完善的企业效绩考评体系，加强对资产减值准备的审计等方面加以完善，来提高企业财务信息的质量。
关键词：资产减值，影响，对策，问题

Answer 1

At present, China has no comprehensive system of enterprise assets Depreciation accounting standards. and the Ministry of Finance issued the "Accounting Standards No. 8-Impairment of Assets", the new guidelines on signs of impairment of assets judgment Measuring the amount of recoverable assets, the losses are a clear recognition and measurement standards. This paper discusses the definition of impairment of assets Impairment of Assets and significance of the guidelines, the existing criteria for a major change compared with the original guidelines. the existing criteria for enterprises with regard to the impact of the problems encountered in real work. The new guidelines and measures to improve these aspects are discussed in detail. In future, Impairment of Assets guidelines should also establish and improve the enterprise performance evaluation system. Impairment of assets and other aspects of the audit to be perfect, to enhance the quality of financial information.