Question

高分求助：请英语达人帮忙翻译一下吧，不要用翻译机啥的哈~

摘要
新准则中采用公允价值计量是其修改中的一大飞跃，它在一定程度上引领着财务会计的发展，但是由于它的运用时间不长，许多应用还不是很规范，且2008年爆发全球性的金融危机，也充分凸显公允价值计量模式的弊端，虽然从金融危机到现在时隔四年但我们还有必要对公允价值进行更深入的研究，本文在此背景下对公允价值理论进行初步探讨，从公允价值计量模式在会计实务中的运用出发，从运用中找到公允价值计量模式存在的不足之处，再对其进行客观的分析，最终得出结论公允价值计量模式的运用需要谨慎。

关键词：公允价值计量模式、运用、缺陷、改进、谨慎

Answer 1

非字面翻译

(ABSTRACT) The use of fair value accounting in the new guidelines is a major leap in accounting methodology. It is to a degree at the forefront of financial accounting. However, due to its relative newness, its usage is not yet an industry standard. The 2008 global financial crisis has also brought its disadvantages into sharper focus. Although it is now four years since the financial crisis, it is nevertheless relevant to take a close look at fair value accounting. Thus, this paper is a preliminary discussion on the subject, starting from the application of fair value accounting in current practices, with an objective assessment of its shortcomings, and finally concluding that the application of fair value measurements requires caution.

Keywords: fair value accounting, fair value measurements, application, shortcomings, accounting improvements, caution

追问

公允价值计量模式的应用及缺陷分析

追答

An Analysis of the Application and Deficiencies of Fair Value Accounting
缺陷 也可译为 Weaknesses 或 Shortcomings

Answer 2

Abstract:
It is a great leap in new revised standard which adopt fair value measurement, the standard , to some extend, leap the development of financial accounting. However, owing to its short use of the time, not standard application and global financial crisis in 2008, all are fully highlight the fair value measurement pattern insufficient. Since the financial crisis, it has been for four years but the fair value still need further study until now. This paper will further discuss on fair value based on the background. It sets out from the fair value model used in accounting work and finds out some inadequates existed in the fair value model, then again makes objective analysis, the conclusion is the application of fair value measurement model need to be cautious.