Question

请问哪位高手能帮我翻译一下这段话啊！急啊，最好在这两天内，谢谢啦！答得最准确的另有奖赏哦！

摘 要

本论文主要从借款费用的理论基础和账务处理的具体内容入手，首先研究了借款费用准则的资本化范围、资本化期间、资本化金额的理论基础；通过对范围、期间和金额的了解，新准则把借款费用可予资本化的资产范围增加到存货和投资性房地产，可予资本化的借款范围扩大到一般借款费用，借款溢价或折价的摊销方法取消了直线法，专门借款利息费用的资本化金额的计算不再与发生在固定资产购建活动上的支出挂钩，对于辅助费用资本化金额，没有了旧准则中对较小辅助费用可直接予以费用化的特殊规定；然后应用实例介绍了借款费用的应用情况，以及执行对我国上市公司财务状况、经营成果、现金流量和对企业未来发展等各方面的影响。经过以上研究讨论发现企业会计准则的实施给企业借助借款费用进行利润操纵、粉饰会计报表提供新的空间，同时由于会计与税法之间存在的差异也使得借款费用的所得税纳税调整更加复杂。这就需要我们不断的加强会计监管、加强对贷款的管理、加强会计与税法的协调、完善会计专业技能教育和职业道德教育等，从而使借款费用准则更好的实施。
关键词：借款费用准则，理论基础，账务处理，应用研究

Answer 1

In this thesis, the theoretical basis from the borrowing costs and the accounting treatment of specific content to start, we first study the capitalization of borrowing costs the scope of the guidelines, capital of the period, the theoretical basis of the amount of capitalization; through the scope, duration and amount of understanding, New guidelines for the capitalization of borrowing costs may be added to inventory the range of assets and investment real estate, capital of the loan may be extended to the general borrowing costs, amortization of premium or discount the borrower to cancel the straight-line method, specialized loan interest The amount of capitalized costs no longer occur in the calculation of acquisition or construction of fixed assets, expenditures on the hook for the ancillary costs capitalized amount, not the old guidelines for smaller ancillary costs may be expensed directly to the special requirements; and then apply Paper illustrates the application of the borrowing costs, and the implementation of our listed company's financial position, operating results, cash flow and future development of enterprises and other implications. After the above discussed the implementation of accounting standards that companies with borrowing costs to the enterprise profit manipulation, cosmetic accounting reports provide new space, and because of accounting and tax law also makes the difference between the income tax adjustment of borrowing costs is more complicated. This requires that we continue to strengthen accounting supervision, and strengthen loan management, accounting and tax laws to strengthen the coordination, improve the professional skills of accounting education and professional ethics education, so that a better implementation of guidelines for borrowing costs.
Key words: criteria for borrowing costs, the theoretical basis, accounts processing, applied research

Answer 2

This thesis mainly from borrowing costs theoretical basis and accounting treatment of the specific content, first studied the capitalization of the borrowing costs standards during the capitalization range, the capitalization of the theoretical basis, the amount; Through the amount of scope, and during the new standard of understanding, the capitalization of the borrowing costs in assets range increased to inventory and investment real estate, but to the capitalization of borrowing expanded to general borrowing costs, borrowing premium or discount amortization method cancelled the straight-line method, specially the capitalization of the borrowing interest expense are no longer with the calculation amount of fixed assets acquisition and construction activity occurred in spending for ancillary expenses capitalization link, no amount of old maxim for smaller ancillary expenses can be directly to the special provisions of cost; Then application case is introduced, the application of borrowing costs and implement the listed companies on China's financial position, operating results and cash flows and to enterprise future development and so on various aspects influence. Through above the accounting standards for enterprises discussed the implementation of discovery by borrowing costs for enterprise profits manipulation, whitewashing accounting statements provide new space, and because the accounting and tax law also makes the difference between the income tax adjustment borrowing costs more complex. This needs us to constantly strengthen accounting supervision, to strengthen the management, strengthen accounting loan with the coordination, perfect the accounting tax law education and professional ethics professional skills such as education, thus make the implementation of borrowing costs standards. Better
Keywords: borrowing costs criterion, theoretical basis, accounting treatment, applied research