Question

请英文高手帮忙翻译会计论文的摘要~~~~不要翻译软件的版本，满意的话会追加分数的~~~~多谢啦！！急~~~

本文通过讨论新会计准则下的社会环境对会计目标定位的影响，对各会计计量属性进行了评述，论文集中分析了我国现阶段的会计目标定位，重点讨论了影响会计目标选择的因素，就我国现阶段社会环境下会计目标对会计计量属性的影响提出了个人的看法，并说明了在我国现阶段社会环境下会计目标权衡与计量属性选择需要考虑的因素。
本文共包括以下四个部分：
第一部分，是对会计目标观点的评析及现有会计计量属性的评述。这部分回顾了资产减值会计的发展历程，以及资产减值会计的涵义和理论基础。
第二部分，是我国现阶段会计目标定位。这部分确定新会计准则下会计目标的准确概念，讨论了我国现阶段采用的观点及其优缺点，将新、旧会计准则进行对比，说明新会计准则的改进之处。
第三部分，是新准则下会计目标对会计计量属性的影响。这部分是本文的重点，逐步分析了会计双目标的变化影响着会计计量属性从单一的历史成本发展到包含公允价值在内的多元化计量属性。
第四部分，是会计目标权衡与计量属性的选择。

Answer 1

This paper discusses the new accounting standards of accounting goal orientation of social environment, the influence of each accounting measurement attribute, this paper reviews the centralized analyzed the current accounting goal orientation, discussed the factors affecting accounting target selection, present social environment of accounting measurement attribute accounting objectives proposed the personal view of the influence, and illustrates that the present social environment accounting target tradeoffs and measurement attributes choose factors needed.

This paper includes the following four parts:

The first part of accounting target view, is the analysis and review of existing accounting measurement attribute. This section reviews the development course of assets devaluation accounting, and property depreciation accountant's meaning and theoretical basis.

The second part, is our country present stage accounting target localization. This section under new accounting standards to determine the accurate accounting goal concept, discussed the our country present stage adopts point of view and their advantages and disadvantages, will new, old accounting standards, comparing the new accounting standards that improvement.

The third part, is the new guidelines for accounting objectives accounting measurement attribute impact. This is partly, this paper focuses on the analysis of accounting binocular mark gradually accounting measurement attribute changes affect from single historical cost development to include the diversification of fair value measurement attribute,.

The fourth part, is accounting target tradeoffs and measurement attributes choice.

Answer 2

百度消息已发，哪有问题回我就可以了