Question

帮忙翻译一下摘要，中文翻译成英文！急急急！

工具翻译的要修改好,没修改的、有语法错误别拿出来!好的立马采纳,在线等,谢谢!!
希望不要乱回答!
呵呵,谢谢关注,都是软件翻译,具体改错,还得我下手!
真的很难把分送给谁,看在各位辛苦的份上,就投票吧!
有缘得之!利润操纵现象及对策研究

摘 要
会计核算是以货币为主要尺度，对企业、机关、事业单位或其他经济组织的生产经营活动与结果进行连续地、系统地记录，定期编制会计报表，形成一系列财务、成本、成本指标，据以考核经营目标或计划的完成情况，为经营决策的制定和国民经济计划的综合平衡提供可靠的信息和资料。会计报表应该真实、公允地反映企业的经营成果，但实际生活中，企业管理层也会为了某种目的随意更改会计核算的方法，产生虚假的会计报表。这样的会计报表并不是企业的实际业绩，会误导并危害信息使用者的利益，扰乱了市场秩序以及影响资源的合理配置。本文就企业常见的利润操纵方法进行了初步的会计分析；对利润操纵的现象进行描述，其现象主要包括：通过账户长期挂账；利用会计准则的“漏洞”和利用不当的会计政策和会计估计进行利润操纵；并试图提出一些消除利润操纵的建议，首先，要从企业的经营方面来消除利润操纵的做法；其次，从会计制度方面消除利润操纵。最后，给报表的使用者提出一些恰当、合理的建议。
关键词：利润；利润操纵；对策
别把那在线翻译的拿出来！

Answer 1

Abstract
Accounting is the currency as the main yardstick of enterprises, organizations, institutions or other economic organizations of production and business activities and results of continuous, systematic records regularly compiled by the accounting statements, forming a series of financial, cost, cost targets, according to Or business objective assessment to the completion of plans for business decision-making and overall balance of the national economic plan to provide reliable information and data. Accounting statements should be truthful and fair view of enterprises operating results, but in real life, enterprise management will also aim at some changes to accounting methods, a false accounting statements. This is not the accounting statements of the actual performance, will mislead and harm the interests of users of information, disrupt the market order and the impact of the rational allocation of resources. This paper on the profits of enterprises common methods of manipulation of the preliminary accounting analysis, the profit manipulation to describe the phenomenon, the phenomenon include: long-term accounts Guazhang through the use of accounting standards "loopholes" and the use of improper accounting policy and accounting estimate To manipulate profits, and tried to put forward some proposals to eliminate the profit manipulation, first of all, from the business operation to eliminate the practice of manipulating profits and secondly, from an accounting system to eliminate profit manipulation. Finally, to the statements of some users appropriate and reasonable proposal.
Key words: profits profit manipulation; Countermeasures

参考

Answer 2

Abstract

the accounting is take the currency as the main criterion, to the enterprise, the institution, the Institution or other Economic organization's production and operating activities with carries on continuously, systematically the record finally, establishes the fiscal statement regularly, forms a series of financial, the cost, the cost target, according to inspects the operation objectives or the plan completes the situation, provides the reliable information and the material for operating decisions' formulation and national economic planning's overall balance. The fiscal statement should real, reflect enterprise's management performance fairly and just, but in practical life, business management level also for some kind of goal will change the accounting at will the method, will produce the false fiscal statement. Such fiscal statement is not enterprise's actual performance, will mislead and harms the information user's benefit, has harassed the market order as well as the influence resources reasonable disposition. This article carried on preliminary accountant on the enterprise common profit operation method to analyze; Carries on the description to the profit operation's phenomenon, its phenomenon mainly includes: Puts on somebody's account for a long time through the account; “The crack” and uses the improper accounting policy and accountant using the accounting standards estimated that carries on the profit operation; And attempts to propose that some eliminate the profit operation the suggestion, first, must eliminate the profit operation from enterprise's management aspect the procedure; Next, eliminates the profit operation from the accounting system aspect. Finally, puts forward some appropriately, the reasonable proposal for the report form user.

key word: Profit; Profit operation; Countermeasure