Question

请高手帮忙翻译，非常感谢！

财政部于2006 年2月15 日正式颁布了新企业会计准则，其中《企业会计准则第4号——固定资产》在原有《企业会计准则――固定资产》的基础上进行了修改，同时借鉴了《国际财务报告准则第16号——不动产、厂场和设备》的相关合理内容，充分体现了我国会计准则与国际会计准则趋同的趋势。然而，由于现实会计环境的不同，两者之间依然存在着不少差异，尤其是在重估价模式、减值损失转回处理等方面，还存有实质性差异。本文通过表格比较和差异分析，就完善我国固定资产准则提出了自己的思考和见解。
希望不是软件翻译,非常感谢!

谢谢您的帮忙,我还想参照参照其他!非常感谢!

Answer 1

In the Ministry of Finance on February 15, 2006 formally promulgated the new accounting guidelines, which "Enterprise Accounting Standards No. 4 -- fixed assets" in the original "Accounting Standards for Business Enterprises -- fixed assets" on the basis of for the changes, from the "International Financial Reporting Standards No. 16 -- real estate, plant, and equipment "reasonably related content, fully embody the Chinese accounting standards with international accounting standards convergence trend. However, the reality of the different accounting environment between the two still exist many differences, especially in the re-valuation model A reversal of impairment losses relating to the disposal, there is a substantive difference. By comparison form and variance analysis, fixed assets, improve our guidelines for their thinking and opinions.

绝对不是软件翻译的`
都累死我了
加分`

Answer 2

In the Ministry of Finance on February 15, 2006 formally promulgated the new accounting guidelines, which "Enterprise Accounting Standards No. 4 -- fixed assets" in the original "Accounting Standards for Business Enterprises -- fixed assets" on the basis of for the changes, from the "International Financial Reporting Standards No. 16 -- real estate, plant, and equipment "reasonably related content, fully embody the Chinese accounting standards with international accounting standards convergence trend. However, the reality of the different accounting environment between the two still exist many differences, especially in the re-valuation model A reversal of impairment losses relating to the disposal, there is a substantive difference. By comparison form and variance analysis, fixed assets, improve our guidelines for their thinking and opinions.

Answer 3

Ministry of Finance has officially promulgated new enterpriseaccountant to February 15, 2006 the criterion, "Enterprise AccountantCriterion 4th - Fixed asset" in original "Enterprise AccountantCriterion ¨d¨d Fixed asset" in the foundation has carried on therevision, simultaneously has profited from "International Financialreport Criterion 16th - Real estate, Factories and mines AndEquipment" the correlation reasonable content, has fully manifestedour country accountant the criterion and international accountant thecriterion hastens with the tendency. However, because realisticaccountant the environment difference, two between still has manydifferences, in the heavy estimate pattern, the loss returnsaspect in particular and so on processing, but also has thesubstantive difference. This article through the form comparison andthe variance analysis, consummated our country fixed asset criterionto propose own ponder and the opinion.