Question

大家帮帮我，求英文翻译

求英文翻译

摘要

由于会计制度和会计政策的某些规定具有一定的灵活性，使得上市公司在会计政策的选择上有一定的灵活处理空间。一些上市公司正是利用这一点任意调节公司利润，例如变更存货计价方法、固定资产的折旧方法等，这些将影响到企业当期的会计利润，甚至企业未来的收益。目前，我国对会计政策的监管越来越严格，这促使上市公司将更多地利用会计估计变更操纵利润。因而研究上市公司会计估计变更的动机与特征，对证券市场监管政策的制定具有很重要的参考意义。本文系统梳理了利用会计估计变更操纵盈余的手段，分析了会计估计变更的主要动因，以期寻求规范会计估计变更的途径。
本文认为，上市公司进行会计估计变更的经济动因包括融资动机、规避特别处理动机、操纵利润动机、巨额摊销动机等，企业在这些动机的驱使下作出的各种不合理的会计估计变更将导致严重的经济后果，将会损害相关者的利益。对此，有必要通过完善现行的企业会计准则，加大对滥用会计估计行为的惩处力度等手段加强对会计估计变更的规范。

关键词 会计估计变更；经济动因；规范

求英文翻译

Answer 1

Because the accounting system and accounting policy has some certain provisions of the listed company in flexibility, makes the choice of accounting policy has certain treatments flexible space. Some listed company it is using it to arbitrarily regulate corporate profits, such as change inventory valuation methods, fixed assets depreciation methods, which will affect the enterprise current accounting profit, even enterprise future earnings. At present, the supervision of accounting policy is more and more strict, that prompted the listed company will more use of accounting estimates that change operation profit. Therefore, the study of the public company accounting estimates the motivation and characteristics, change of securities market supervision policy formulation has very important reference meanings. This paper systematically analyzes the changes of accounting estimate means of manipulating surplus, analyzes the main motivations of the accounting estimates that change, so as to seek standard accounting estimates that the way to change. This paper thinks, listed companies, accounting estimates the economic drivers change includes financing motivation, avoid special treatment motivation, operation profit motive, huge amortize motivation, the enterprise is in these motives are driven by various unreasonable to accounting estimates that change will lead to serious economic consequences, will damage the interests of stakeholders. To this, it is necessary to perfect the accounting standards for enterprises, strengthen accounting estimates that behavior to abuse punishment of accounting estimate means such as strengthening the norms change.

Answer 2

Please enter the text to be translated accounting system and accounting policies as some of the requirements for a degree of flexibility, making the listed companies the choice of accounting policy has some flexibility in space.Some listed companies is the use of any regulation that corporate profits, such as changes in inventory valuation method, the depreciation method of fixed assets, which will affect the profits of the enterprise's accounting period, or even the company's future earnings. At present, China's increasingly strict regulation of the accounting policies, which prompted the use of listed companies will be more changes in accounting estimates to manipulate profits. Of listed companies and therefore the motivation changes in accounting estimates and characteristics of the development of securities market regulatory policy has important reference value.This paper systematically reviews the changes in accounting estimates manipulate earnings by means of changes in accounting estimates of the main drivers to find ways to standardize the accounting change in estimate.This paper argues that changes in accounting estimates of listed companies of the economic motive, including financing motive, motive to avoid special treatment, manipulating the profit motive, substantial amortization of motivation, business, driven by these motives made all reasonable changes in accounting estimates will lead to serious economic consequences, will damage the interests of stakeholders.In this regard, the need for enterprises through the improvement of the existing accounting standards, and increase penalties for acts of abuse of accounting estimates and other means to enhance the intensity of changes in accounting estimates norms.

Answer 3

Due to accounting and accounting policies of the provisions of the flexibility that the listed company in accounting policy options to deal with a flexible space. some of the listed company is the use of this point any adjustment in the corporate profits, for example, change out of stock, fixed asset depreciation method, which will affect the expense of the accounting profit, even the future income. at present, our country in accounting policy and more stringent supervision of the listed company will have more advantage of accounting estimate change the profits. listed company's accounting estimate and study the motives and characteristics of the stock market and regulatory policies have important reference. this system has been estimated by the accounting changes to manipulate earnings; to analyze the changes that the main reason for the accounting estimate and to change the way.
I think, listed companies in accounting estimate the economic drivers include the financing of the motives and try to do anything special motives, the profit motive, the huge pool from the motives, in the motives of the various not reasonable accounting estimate of the changes will lead to serious economic consequences will damage their interests. in this connection, it is necessary to improve the existing enterprises by the accounting principles, strengthen the accounting estimate for misuse of sanctions and other means to strengthen the accounting changes to the estimated
Change in accounting estimate of the key economic drivers ； specification ；

Answer 4

Because the accounting system and accounting policy has some certain provisions of the listed company in flexibility, makes the choice of accounting policy has certain treatments flexible space. Some listed company it is using it to arbitrarily regulate corporate profits, such as change inventory valuation methods, fixed assets depreciation methods, which will affect the enterprise current accounting profit, even enterprise future earnings. At present, the supervision of accounting policy is more and more strict, that prompted the listed company will more use of accounting estimates that change operation profit. Therefore, the study of the public company accounting estimates the motivation and characteristics, change of securities market supervision policy formulation has very important reference meanings. This paper systematically analyzes the changes of accounting estimate means of manipulating surplus, analyzes the main motivations of the accounting estimates that change, so as to seek standard accounting estimates that the way to change.
This paper thinks, listed companies, accounting estimates the economic drivers change includes financing motivation, avoid special treatment motivation, operation profit motive, huge amortize motivation, the enterprise is in these motives are driven by various unreasonable to accounting estimates that change will lead to serious economic consequences, will damage the interests of stakeholders. To this, it is necessary to perfect the accounting standards for enterprises, strengthen accounting estimates that behavior to abuse punishment of accounting estimate means such as strengthening the norms change.

Keywords accounting estimates that change; Economic cause; standard