Question

英语高手 帮忙翻译一下一篇英语文章 谢谢哦

In my assessment, the consensus consists of five key elements:
(1) The standards developed should be confined to principles and not become detailed rules.
(2) A single set of high-quality written standards of financial reporting applied to all companies (at least the publicly traded ones) in the world will improve financial reporting by making financial reports more comparable, and thus help investors and other users of financial statements make better decisions.
(3) To develop such standards, we should create a single deliberative corporate body consisting of chosen experts with a proper governance structure, due process, and legally assured funding, functioning under the oversight of regulatory authorities such as the Securities and Exchange Commission (SEC), the European Commission (EC), or International Organization of Securities Commissions.
(4) To this end, the operations of the FASB and the IASB should be coordinated and integrated to produce a single set of standards to be called, say, IFRS.
(5) This single set of standards should be practiced in the United States, the European Union, and elsewhere, and the U.S. educational system should prepare itself to integrate IFRS into its curricula so U.S. graduates will be able to prepare, use, and audit financial reports based on IFRS.

Answer 1

在我的评估，共识包括五个关键因素：
（ 1 ）制定的标准应限于原则，而不是成为详细规则。
（ 2 ）单一的一套高品质的书面标准的财务报告适用于所有公司（至少在公开交易的）在世界上将会改善财务报告，使财务报告更具可比性，从而帮助投资者和其他用户的金融声明做出更好的决策。
（ 3 ）制定这样的标准，我们应该建立一个单一的审议法人团体组成的专家选择了适当的治理结构，适当程序，和法律保障的资金，运作的监督下监管机构，如证券和交易委员会（ SEC ） ，欧洲委员会（ EC ） ，或国际证券委员会组织。
（ 4 ）为此目的，该业务的财务会计准则委员会和国际会计准则委员会应协调和综合，以产生一个单一的一套标准，被称为，也就是说，国际财务报告准则。
（ 5 ）这一套单一的标准应实行在美国，欧洲联盟，和其他地方，美国的教育体系应作好准备把国际财务报告准则纳入其课程，使美国的毕业生将能够编写，使用和审计财务报告准则的基础上。
拜托！给点分吧！