Question

求助高手帮我翻译一段话，万分感谢

论文概括了新准则关于固定资产减值方面的变化以及对其相关项目的影响，如：改变了固定资产减值的计提基础；增加了利用公允价值对资产减值迹象判断的规定；对资产可收回金额提供详细的计量方法；取消了固定资产减值损失转回的规定；增加了固定资产减值披露内容。分析了固定资产减值准备的会计处理以及固定资产折旧和所得税的会计处理；探讨了合并报表中固定资产减值准备处理的几个步骤。较原准则，新准则在一定的基础上有了很大的改善但仍存在：固定资产减值判断的工作量较大；确认和计量的难度较大；会计人员的职业判断能力有限；会计人员的职业判断能力有限；固定资产折旧方法的调整频繁等问题，需要改进解决。
针对上述问题，论文认为，可以从以下途径完善固定资产减值会计处理:首先，要强化上市公司的外部监管，要求相关规范制定机构进一步完善现行固定资产减值会计规范，对其原则性规定具体化。从政府部门、证监会、中国注册会计师协会及上市公司的行业自律机构等方面强化对执行该会计规范的监管力度；其次，企业需要改善财务管理工作，从核算型财务向管理型财务转变，提高企业会计从业人员的素质，同时，企业也要利用财务人员及外部财务软件开发机构的力量，促进财务管理职能的强化，更及时准确地提供固定资产价值变动信息。
有没有英语高手啊?急啊

Answer 1

Paper summed up the new guidelines on the changes in fixed asset impairment related to the project and its impacts, such as: changes in the impairment of fixed assets Provision foundation to increase the use of fair value of the assets of an indication of impairment of judgement;-to-assets Recoverable amount to provide detailed measurement methods; abolished the fixed asset impairment losses back to the provisions of an increase of fixed asset impairment disclosure. Fixed assets for impairment of the accounting treatment and depreciation of fixed assets and income tax accounting treatment of the impairment of fixed assets in a joint statement prepared with a few steps. Than the original criteria, the new criteria on the basis of certain a great improvement but still exist: fixed asset impairment of judgement larger workload; confirmation and measurement of the more difficult; accounting professional judgement of the limited capacity of the accounting staff The limited capacity of professional judgement; depreciation of fixed assets, such as frequent method of adjustment problems, the need to improve solution.
To address the above issues, papers that can improve the way from the impairment of fixed assets accounting treatment: First, we must strengthen the external supervision of listed companies, the relevant standard-setting bodies require further improve the existing fixed asset impairment accounting standards, its principles provided specific Of. From government departments, the SFC, the Chinese Institute of Certified Public Accountants and listed companies, such as industry self-regulatory bodies in strengthening the implementation of the accounting norms of Supervision; Second, enterprises need to improve financial management, financial accounting of the financial management of change, Improve the quality of corporate accounting practitioners, at the same time, enterprises should also use external financial officers and financial institutions the power of software development, and promote the strengthening of financial management functions, provide more timely and accurate information of changes in the value of fixed assets.