Question

请英语高手帮忙翻译一下这段话（请不要用翻译软件或网站，上面语病很多）

2006年2月，我国财政部公布了《企业会计准则》 (以下简称2006会计准则)，新准则已于2007年1月首先在上市公司中推行。这是自1992年颁布《企业会计准则》以来所做的最全面的一次修订，这次公布的《企业会计准则》，是以国际上通行的国际会计准则为基础，立足我国国情编制的，它涵盖了我国的所有企业。长期以来, 由于确认依据不明确, 借款费用资本化成为个别股份公司投机取巧、弄虚作假的重要手段, 也是困扰财务人员的一大难题。而在新准则中，《借款费用准则》发生了很大的变化，由其值得关注的是，一般借款费用相关规定的改变，在原准则中，借款的范围只包含因固定资产支出的专门借款，而新准则则对一般借款费用作了明确的规定，本文在对借款费用相关概念进行阐述的同时，着重分析对一般借款费用处理的变化、原因以及意义，并指出其目前所存在的问题，进行相应的改进。

Answer 1

February 2006, China's Ministry of Finance announced the "Accounting Standards for Business Enterprises" (hereinafter referred to 2006 accounting standards), the new guidelines in January 2007 was first introduced in listed companies. This is the 1992 promulgated the "Standards" has the most comprehensive done by an amendment to the published "Standards", is internationally accepted as the basis of international accounting standards, based on the establishment of China's national conditions, Covered all enterprises in China. For a long time, due to confirm the basis not clear, the capitalization of borrowing costs as the company opportunistic individual stocks, an important means of fraud, is also troubled financial officers of a major challenge. The new guidelines, the "cost of borrowing criteria" great changes have taken place, by its concern that the general provisions of the borrowing costs related to changes in the original guidelines, borrowing the scope to include only expenditures in fixed assets due to the specialized lending, and New guidelines to the general borrowing costs are made clear, this paper in borrowing costs related to the concept outlined at the same time, focus on the general borrowing costs of dealing with the changes, the reasons for and significance, and that its current existing problems, and accordingly Improvements.