Question

英语高手 帮忙翻译一下一篇英语文章 谢谢哦

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
A single set of accounting standards holds significant appeal through popularly drawn parallels with weights and measures in engineering and commerce, and with natural languages. Uniform weights and measures as a function of state appeared early in human civilizations to promote commerce; a common language makes communication possible. The first parallel is misleading; the second is often misunderstood.
If accounting measurement were like the measurement of gasoline by gallons, the uniform expensing of all research and development outlays as prescribed by FAS No. 2 (see above) would have solved the problem of accurately presenting the financial performance and status of firms in their reports. The reason it could not is that the real decisions managers, auditors, and investors make - the R&D outlays and valuation of the firm - depend on and interact with how they are accounted for. In contrast, the amount of gasoline one would buy at the pump and the amount paid hardly depend on whether the gas is measured in gallons or liters. At the gas station, all that matters is that the measure used is fixed and known to all; in accounting FAS No. 2 is fixed and known to all but does not solve the problem of financial reporting.
The parallels between accounting and natural languages are close but are often misinterpreted. Communication is possible because the meaning of words is partially shared but is incompletely specified. If a word (or accounting term) were to be defined with total precision, it would apply to but one specific object such as a particular copy of a particular book; the inevitable differences among various copies and various books would make it inappropriate to use the same word for them all. The usefulness of the word book calls for certain ambiguity in its meaning, so the boundaries among books, such as monographs, manuscripts, booklets, pamphlets, and e-books, remain a matter of judgment. The same is true of accounting terms. When the authority to write definitions resides in a single body, it inevitably faces endless demands for interpretations, clarifications, and guidance, which it accommodates by writing more detail into the rulebooks. It is hardly surprising that natural languages flourish in the form of social norms with the meaning of the words arising bottom-up through common usage. Authors of competing dictionaries document this usage and earn their authority and respect from being good at gathering and organizing such information. Pursuit of uniform standards written by authority at the expense of social norms13 diminishes the effectiveness of financial reporting in stewardship and governance, and in better informing security markets.

Answer 1

为了达到这一目的,运作和IASB FASB应协调和集成制造一套统一的标准,也就是说,被称为“国际财务报告准则
一套单一的会计准则将通过广泛吸引力吸引与度量衡工程和商业,用自然语言。统一度量衡功能状态出现早在人类文明,促进贸易;一个共同的语言进行交流。第一个平行误导性;第二是常被误解。
如果会计确认和计量,测量的汽油,统一由加仑小企业的研发经费所规定的FAS 2号(见上表)会解决这个问题的精确的财务绩效表现的现状及在其报告。这个原因,它不可能是真正的决策管理、审计、投资者进行研发经费和评价,对该公司——取决于夥伴关系及如何交代。相反,一个会买汽油的价格和支付金额取决于气体几乎是以加仑或升。在加油站,最重要的是,这个测量应用是固定的,众所周知,在会计~ 2号是固定的,大家熟知的,但并不能解决这个问题的财务报告。
在对比会计和自然语言是很接近,不过往往误解。沟通是可能的,因为单词的意思是部分共享而不完全指定。如果一个词(或会计术语)都可以被定义为全部的精确度,因此将适用于某一特定目标,但作为一种特殊的一本书的副本,不可避免的差异及各类书籍的各种副本将使它不当使用相同的词为他们所有的人。有用的词书要求特定的涵义,所以模棱两可的界限,如专著在书籍、手稿、小册子、小册子、电子书籍,剩下的判断。同样的情况也会计条件。当权力写定义居住在一个单一的身体,它不可避免地面临无尽的要求解释,说明,并指导,它容纳更多的细节被写进了rulebooks。这没有什么好奇怪的,自然语言形式的繁荣社会规范与文字的意思用法自下而上通过产生。作者使用字典文件的竞争,赢得他们的权威的这和尊敬善于收集和整理等信息。追求的统一标准,由主管机关牺牲社会norms13减少的有效性,在管理、财务会计报告,并更好地告知治理的证券市场。

Answer 2

为此，行动FASB和国际会计准则委员会应协调和综合，以产生一种单一的一套标准被称为说，国际财务报告准则
单一的一套会计标准的巨大吸引力吸引平行通过民选与度量衡工程和商业，并与自然语言。统一度量衡的功能状态似乎早在人类文明，推动商业;一种共同语言，使通信成为可能。第一并行是一种误导;第二往往被误解。
如果会计计量，如测量加仑汽油，统一费用开支，所有的研究和开发支出按财务会计准则第2号（见上文）将已经解决的问题，提出准确的财务执行情况和地位的公司在其报告中。因为它不能是真正的决策管理人员，审计师，以及投资者-研发支出和估价事务所-依靠和互动它们是如何交代。与此相反，大量的汽油人会购买水泵和赔偿数额几乎取决于气体是衡量加仑或升。在加油站，所有重要的是，这项措施是采用固定和众所周知的;会计财务会计准则第2号是固定的和众所周知的，但不解决这个问题的财务报告。
会计之间的相似之处和自然语言是密切的，但常常误解。通信是可能的，因为词的含义是部分共享，但不完全确定。如果一个词（或会计长期）被确定总的精度，这将适用于一个特定对象，如某一特定的副本特定书籍;必然不同副本之间的分歧和各种书籍将使不当使用同一个词为他们所有。的用处字书呼吁某些含糊不清的含义，所以书籍之间的界限，如专着，手稿，小册子，传单，和电子书籍，仍是一个问题的判断。也是如此会计条款。当写的权威定义居住在一个单一的机构，它不可避免地面临着无休止的要求的解释，澄清，说明和指导，它可通过书面形式更详细的规则手册。这是不足为奇的蓬勃发展自然语言的形式与社会规范的含义产生自下而上通过共同使用。作者的这种竞争字典文件的使用和获得他们的权力和尊重善于收集和组织这些资料。追求统一标准撰写的权威，牺牲社会norms13削弱了效力的财务报告中的领导和执政水平，更好地宣传安全市场。