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麻烦大家帮我翻译成中文,现在实在是很忙很忙,只好向大家求助了。Whenoneexaminesthepaceandprogressofeconomicreforminthe... 麻烦大家帮我翻译成中文,现在实在是很忙很忙,只好向大家求助了。
When one examines the pace and progress of economic reform in the People's Republic of China (PRC), one has to agree that reform has pushed China from a largely agricultural society to a powerful economic entity ready for takeoff. Based on the current exchange rate of RMB 8.28 yuan to one U.S. dollar, China is now the sixth largest economy in the world. Based on purchasing-power parity, it is the third largest economy after the United States and Japan. All this has taken place during a relatively short time. In fact, one can argue that true economic reform in China only started in the early 1980s.
This article points out explicitly one of the very important areas of management needed in China to accompany the reform process. This is the area of accounting and accounting training. The following sections provide a brief outline of Chinese accounting systems prior to the current economic reforms, discuss the role of accounting in enterprise and economic reform, outline how China has been coping with this need through its focus on accounting education, and discuss in detail the reestablishment of the accounting profession and professional certification in China, including an outline of curriculum requirements for passing the professional examination.
Chinese accounting systems and education before economic reform
The seeds were sown for modern accounting systems in China in the first half of the twentieth century. These developments were suspended during the 1949-78 period, leaving Chinese accounting at the start of the economic reform process poorly developed and very rigid. There were no professional accounting organizations, very few higher educational programs in accounting, and an accounting system that was industry-based. In order to appreciate and understand the progress that has been made as well as the challenges that lie ahead, we briefly review the evolution of accounting and accounting education systems in the prereform period.( n1)
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范汝杭
2007-05-27 · TA获得超过4256个赞
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当一调查中华人民共和国 (中华人民共和国) 的经济改革的速度和进步的时候,他必须同意改革已经为起飞从一个主要地农业的社会到有力的经济实体预备好的状态推动中国。 基于对美元的人民币 8.28 日圆的现在兑换率,中国现在是第六个世界的最大经济。 基于购买-力量同等,它是在美国和日本后的第三最大的经济。全部这在相对地短时间期间已经发生。 事实上,一能中国的真实经济的改革在 1980 年代早期中只开始。
明确地外出管理的非常重要的区域之一的这文章点在中国陪伴改革程序。 这是会计和会计训练的区域。下列各项区段在~之前现在的经济改革提供中国会计系统的一个简短的大纲,讨论企业和经济的改革会计的角色,概略说明中国如何穿越曾经被控制这需要过在会计教育上的它焦点,而且详细地讨论会计职业和专业的中国证明的重建, 包括一个大纲课程需求为经过专业的考试。
在经济的改革前的中国会计系统和教育
种子被在第一一半的二十世纪内在中国为现代的会计系统播种。 这些发展在 1949-78 时期期间被中止, 在经济的改革开始程序留下中国会计贫穷地发展和非常硬的。 没有专业的会计组织 , 会计的少许比较高的教育计画 , 和一个工业的会计系统-建立。为了要感激而且已经被表现的进步和即将来临的挑战,我们简短地检讨 prereform 时期的会计和会计教育系统的进化。(n1)
风云翼天
2007-05-27
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当一在中华人民共和国 (中华人民共和国) 调查速度和经济改革的进步的时候,他必须同意改革已经从一个相当农业的社会到有力的经济实体预备好的状态为起飞推动中国。 基于人民币的现在汇率到一美国的 8.28个日元, 中国是现在第六日世界上大的经济。 基于购买-力量同等, 它是美国和日本后的第三大的经济。 所有的这在相对短时间期间已经发生。 事实上,一能主张在中国的真实的经济改革在 1980 年代早期只开始了。
这一个文章明确地指出在中国被需要陪伴改革过程的管理的非常重要区域之一。 这是会计和会计训练的区域。
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