Question

非常感激,帮忙翻译成英文~谢谢

浅谈会计报表粉饰的识别与防范
会计报表粉饰（Windowing Dressing）也就是将企业的财务状况及经营成果按照以下虚构事实予以表述：应计费用未予列入：虚列未实现的销货；隐藏或虚构负债金额；延长折旧年限；减少摊提折旧准备；保证或担保的应付票据未予表示等等。按照我们的理解，会计报表粉饰是企业管理当局采用编造、变造、伪造等手法编制会计报表，装饰企业真实财务状况、经营成果与现金流量情况的行为。 会计报表粉饰在我国相当普遍，中农信倒闭、株洲有色巨亏、琼民源事件、以及最近中创集团、海南发展银行被接管、广东国际信托投资公司被关闭，都从一个侧面暴露出会计报表粉饰的严重性。会计报表粉饰极具危害性，它不仅误导投资者和债权人，使他们根据失实的财务信息作出错误的判断和决策，而且导致政府等监管部门，使监管部门不能及时发现、防范和化解企业集团和金融机构的财务风险。许多企业都存在较为严重的会计报表粉饰问题，产生了严重的经济后果。会计报表粉饰问题业已引起广大投资者、债权人和政府主管部门以及会计准则制定机构等的极大关注。
关键词：
会计报表；粉饰；信息失真；

Answer 1

Discussed shallowly accountant the report form plasters the recognition and guards against accountant the report form to plaster (Windowing Dressing) also is fictionalizes enterprise's financial condition and the management achievement according to below the fact to indicate: Should count the expense not to include: Empty row realization selling goods; The hideaway or fictionalizes the debt amount; Lengthens amortizes the age limit; The reduction contributes to a common fund the depreciation reserve; The guarantees or the guarantee deals with the bill not to express and so on. According to ours understanding, accountant the report form plasters is the business management authority uses compiles, forges, forge and so on the techniques establishes accountant the report form, the decoration enterprise real finance condition, the management achievement and the cash current capacity situation behavior. Accountant the report form plasters in our country is quite common, middle peasant's letter went out of business, Zhuzhou colored owes greatly, the fine jade people source event, as well as creates the group, Hainan recently develops the bank to take over control, Guangdong International Trust Investment company is closed, all exposed the gravity from a side which accountant the report form plastered. Accountant the report form plasters has the hazardous nature extremely, not only it misleads the investor and the creditor, causes the financial information which they according to are not in accordance with the facts to make the wrong judgment and the decision-making, moreover causes supervising and managing departments and so on the government, enables the supervising and managing department promptly to discover, to guard against and melts the enterprise group and the financial organ financial risk. Many enterprises all have more serious accountant the report form to plaster the question, has had the serious economical consequence. Accountant the report form plasters the question already to cause the general investors, the creditor and the government department responsible for the work as well as accountant the criterion formulation organization and so on the enormous attention.
Key word:
Accountant report form; Plastering; Information distortion;

Answer 2

1小包装MCC室内装修，设备和安装共200,000元。
升级小包装MCC室，设备的总成本需要安装的是至少有20元/美元（原始货币单位是未知的，请使用）

2。小包装MCC室火灾发生后，室内设备（MCC柜，电容柜，接线盒，空调）被烧毁，需要重新购买和安装。
后倦怠小包装室，室内的设备（包括MCC柜，电容箱，接线盒，和空调）被烧毁了，，其中需要统购统销安装的。

Answer 3

1小包装MCC房装修，设备安装共20万。
小包装MCC室的总成本提升，所需的设备和安装为200,000元/美元。 （原货币单位是不可用，请选择）

小包装MCC室火灾，室内设备（MCC柜，电容柜，接线盒，空调）被烧毁，需要重新购买和安装。
在工作倦怠的小包装室，室内设备（包括MCC柜，电容箱，接线盒，空调）被烧毁，需要统购统销安装的。

Answer 4

我丈夫驾驶所有的方式，因为我是一个新的驱动程序，我害怕在高速公路上开车。当我们在高速公路上行驶，欣赏外面的风景，我们感觉太好了。经过四个半小时的行驶，我们终于抵达纽约。我们的第一站是曼哈顿。

Answer 5

我丈夫驾驶所有的方式，因为我是一个新的驱动程序，我害怕在高速公路上开车。当我们在高速公路上行驶，欣赏外面的风景，我们感觉太好了。经过四个半小时的行驶，我们终于抵达纽约。我们的第一站是曼哈顿。

Answer 6

我丈夫驾驶所有的方式，因为我是一个新的驱动程序，我害怕在高速公路上开车。当我们在高速公路上行驶，欣赏外面的风景，我们感觉太好了。经过四个半小时的行驶，我们终于抵达纽约。我们的第一站是曼哈顿。