请会计英语高手帮我翻译一段论文摘要 谢谢 中译英
不能用网上的翻译器,要人工翻译的要翻译的段落:会计信息反映企业财务状况、经营成果、现金流量及受托管理责任的履行情况,是企业财务决策的语言,也是国际通用的商业语言。对于会计...
不能用网上的翻译器,要人工翻译的
要翻译的段落:会计信息反映企业财务状况、经营成果、现金流量及受托管理责任的履行情况,是企业财务决策的语言,也是国际通用的商业语言。对于会计信息,信息使用者要求它具有可靠性、可比性、相关性、及时性等质量特征,但事实上目前披露的会计信息并不能很好地满足这些要求。会计信息披露在可靠性和相关性上都还存在较大缺陷,最主要的原因是因为经营权和所有权的分离,中,小股东远离企业,因此如果经营者有时候为了自己的利益使得会计信息披露不可靠,不完整甚至不正确!本文拟在梳理会计信息披露现状的基础上,分析我国目前会计信息披露现存的问题,并就如何完善披露提出对策和建议。
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要翻译的段落:会计信息反映企业财务状况、经营成果、现金流量及受托管理责任的履行情况,是企业财务决策的语言,也是国际通用的商业语言。对于会计信息,信息使用者要求它具有可靠性、可比性、相关性、及时性等质量特征,但事实上目前披露的会计信息并不能很好地满足这些要求。会计信息披露在可靠性和相关性上都还存在较大缺陷,最主要的原因是因为经营权和所有权的分离,中,小股东远离企业,因此如果经营者有时候为了自己的利益使得会计信息披露不可靠,不完整甚至不正确!本文拟在梳理会计信息披露现状的基础上,分析我国目前会计信息披露现存的问题,并就如何完善披露提出对策和建议。
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Accounting information reflects the financial situation ,economic performance,cash flow and the fulfillment of entrusted management obligation in enterprises. It is the language for enterprises to make financial decisions and also the international agreed bussniss language,for which the information users demand with the quality characteristics including reliability,comparability,relativity and timeliness. However,the fact is that the current disclosed accounting information can not meet these requirements. In the aspects of reliability and relativity, the disclosure of accounting information has huge defects. The main reason is the separation of management right and ownership and also the far distance for some middle and small stockholders. Therefore, if managers sometimes make the disclosure of accounting information unreliable,imperfect or even unture for their own hands. Based on the current situation of the disclosure of accounting information, this article conducts a further analysis of the problem in the current situation of the disclosure of accounting information in our country and will give solution and suggestion about how to improve the disclosure.
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Accounting information reflects a company's financial situation,operation performance,cash flow and the implementation of entrusted managers' responsibilities.It is not only the language of corporations' financial decisions,but also business language used universally around the world.
Accounting information must be reliable,comparable,relevent and timely.However,nowadays,accounting information disclosed can't satisfy these requirements very well.It suffers many limitations in reliability and revelance mainly due to the seperation of management rights and propriety rights resulting in alienation of minority shareholders from company.Consequently,managers sometimes distort accounting information for their own benefits,which makes the disclosed information unreliably,incomplete and even incorrect!This article aims to analysis these problems existing in China,as well as to propose some solutions after studying the current situation of accounting information disclosure.
Accounting information must be reliable,comparable,relevent and timely.However,nowadays,accounting information disclosed can't satisfy these requirements very well.It suffers many limitations in reliability and revelance mainly due to the seperation of management rights and propriety rights resulting in alienation of minority shareholders from company.Consequently,managers sometimes distort accounting information for their own benefits,which makes the disclosed information unreliably,incomplete and even incorrect!This article aims to analysis these problems existing in China,as well as to propose some solutions after studying the current situation of accounting information disclosure.
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accounting information reflects the status of finance, the result of managing business, cash flow and performing situation of entrusted management responsibility, which is a language of enterprise financial decision as well as a commercial international language. information users require accounting information with reliability, comparability, relativity and timeliness, which is with full of quality featured. however the recent revealed accounting information hardly fit with those requirement pefectly. accounting information revealed in reliability and relativity still with a larger defect. most reason caused by separated between right of management and ownership, small shareholders far from enterprise in it. so if managers revealed accounting information which's not reliable for own benefit, unintegrity or even incorrect. this text is depending on information revealed present status and managing accounting information that analysising the issue of accounting information revealed in inland presently. also offer advice of how to complete revealed information
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tis the impe onf te proms.
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