Question

英语高手 帮忙翻译一下 谢谢了！！！！！！！！

One could argue that, in theory, adopting IFRS as a substitute for U.S. GAAP should not be very traumatic, especially because IFRS is rooted in the same accounting tradition as U.S. GAAP. In certain areas of accounting, such as stock options and pension liability accounting, U.S. GAAP is converging with IFRS. It might not be desirable to substitute IFRS for U.S. GAAP completely, however, because U.S. users of financial statements are familiar with U.S. GAAP. Starting with the standards-setting process itself and ending with application and enforcement, U.S. GAAP has stood the test of time. In addition to users in the U.S., many foreign users of financials statements are familiar with U.S. GAAP. This familiarity has come about in part because U.S. stock exchanges require foreign entities to restate or reconcile their financial statements with U.S. GAAP before listing their stocks. In addition, foreign students are exposed to U.S. GAAP when they study accounting in the U.S.
As with any regulatory system, U.S. GAAP is imperfect; but it is not broken. Therefore, one might ask, why change? The U.S. still uses the imperial system of weights and measures instead of the metric system used in most other parts of the world. Visitors to the U.S. simply adapt to the fact that the country has its own system that has stood the test of time and, more important, is generally accepted by users.
Rules Versus Principles
Another argument in favor of U.S. GAAP centers on the fact that it is "rulesbased," as opposed to the "principlesbased" IFRS. The diverse socioeconomic environments in which U.S. GAAP and IFRS have emerged have created philosophical differences between the two sets of standards.
U.S. GAAP consists of a set of complex and detailed accounting rules that leave little room for individual judgment. These rules-based accounting standards ensure consistency in application. Nevertheless, rules-based standards concentrate on complying with the letter of the law, without necessarily capturing the substance of a company's economic activities.

Answer 1

人们可以说，在理论上，采用国际财务报告准则作为替代美国公认会计原则不应该是非常痛苦，特别是因为财务报告准则根植于同一会计传统美国公认会计原则。在某些地区的会计，如股票期权和养老金的会计责任，是美国公认会计准则与国际财务报告准则趋同。它可能不是最好的替代美国公认会计准则国际财务报告准则完全，但是，由于美国用户的财务报表，熟悉美国会计准则。首先从标准制定过程本身，最后适用和执行，美国公认会计准则已经经受了时间的考验。此外，用户在美国，许多外国用户的财务报表，熟悉美国会计准则。这熟悉了关于部分是因为美国证券交易所要求外国实体重申或调和他们的财务报表与美国公认会计准则之前，其股票上市。此外，外国学生接触到美国GAAP会计研究时，在美国
正如任何监管制度，美国公认会计准则不完善，但它并没有断裂。因此，有人可能会问，为什么要改变？美国仍然使用英制度量衡制度和措施，而不是公制系统中使用的大多数世界其他地区。游客到美国只是适应这样一个事实，即国家都有自己的系统，该系统经受了时间的考验，更重要的是用户所普遍接受。
规则与原则
另一个论据支持中心美国公认会计准则的事实，即它是“ rulesbased ， ”而不是“ principlesbased ”国际财务报告准则。各种不同的社会经济环境中，美国公认会计准则和国际财务报告准则已经出现创造了哲学之间的差异两套标准。
美国公认会计原则由一套复杂和详细的会计规则，没有什么余地个人的判断。这些规则为基础的会计准则中的应用确保一致性。然而，以规则为基础的标准，集中在遵守法律条文，而不必捕获的实质内容，公司的经济活动。

Answer 2

太吓人了,头昏了,睡觉去

Answer 3

杰克布和柴瑞一起去度假.但是他们不能不管他们的公寓.他们的邻居,卢克,帮他们看公寓一个星期.
看管公寓不是件难事.邮差不回来送,所以卢克不用去拿.杰克布和柴瑞没有在公寓里养花,所以卢克不用给花浇水.杰克布和柴瑞的邻居们帮他们帮.他们送报纸.卢克在帮他们另一个忙.他在接电话.
第二个短文
好的丰收后村庄要举行一个盛大的派对.他们从最近的小镇借了一个桶把它放在村庄中心.村庄头头说,"你们所有人都应该拿一瓶最好的酒放在桶里.所以将会会在派对的时候有很多酒喝."
其中一个村庄人觉得他非常聪明."如果我把一瓶水代替酒,所有的人都不会知道的".哈对自己说,"因为这里会有很多好酒而且人们也不会知道的."
那天晚上的派对到了.所有人拿着他们的酒杯酒瓶都到村中心.当他们从桶里喝酒的时候,他们发现就桶里是纯水.在这个村里的所有人都想的是一个主意.