Question

会计论文的摘要谁给翻译成英文一下，相当感激~~~

论文题目：对所得税会计处理方法的思考
中文摘要：（1）随着中国经济的飞速发展，经济现象日益复杂，所得税在我国经济生活中发挥着越来越重要的作用。（2）企业所得税是处理国家和企业分配关系的重要形式，在现代税制体系中占居着重要地位，经过二百多年的发展，所得税己经成为绝大多数发达国家的主体税种以及许多发展中国家财政收入的重要来源之一，其各项职能被广泛应用于宏观调控实践，以期获得理想的经济目标。（3）为了进一步规范所得税的会计处理方法及其相关的信息披露，2006年财政部发布了《企业所得税会计准则第18号—所得税》，明确规定企业所得税采用纳税影响会计法中的资产负债表债务法，并于2007年1月1日起实施。（4）新准则摒弃了过去的处理方法，在差异分类、核算方法、亏损处理等方面有了重大突破，逐渐与国际会计准则接轨。（5）本文通过分析研究企业所得税税法、所得税准则及所得税会计处理的相关知识，对新准则下的所得税会计处理方法进行总结、分析、研究，总结新旧所得税会计实施的差异，把握所得税会计发展的基本脉络，指出我国在所得税会计准则改革和所得税会计实务方面还需解决的问题，并提出一些改进的建议。

各位大侠，帮帮忙吧~~~我出100分 + 一万个感谢~~~~

Answer 1

（ 1 ）随着中国经济的飞速发展，经济现象日益复杂，所得税在我国经济生活中发挥着越来越重要的作用。 （ 2 ）企业所得税是处理国家和企业分配关系的重要形式，在现代税制体系中占居着重要地位，经过二百多年的发展，所得税己经成为绝大多数发达国家的主体税种以及许多发展中国家财政收入的重要来源之一，其各项职能被广泛应用于宏观调控实践，以期获得理想的经济目标。 （ 3 ）为了进一步规范所得税的会计处理方法及其相关的信息披露， 2006年财政部发布了“企业所得税会计准则第18号-所得税” ，明确规定企业所得税采用纳税影响会计法中的资产负债表债务法，并于2007年1月1日起实施。 （ 4 ）新准则摒弃了过去的处理方法，在差异分类，核算方法，亏损处理等方面有了重大突破，逐渐与国际会计准则接轨。 （ 5 ）本文通过分析研究企业所得税税法，所得税准则及所得税会计处理的相关知识，对新准则下的所得税会计处理方法进行总结，分析，研究，总结新旧所得税会计实施的差异，把握所得税会计发展的基本脉络，指出我国在所得税会计准则改革和所得税会计实务方面还需解决的问题，并提出一些改进的建议。
翻译如下
(1) With the rapid development of China's economy, the increasing complexity of economic phenomena, the income tax in China's economic life is playing an increasingly important role. (2) corporate income tax to deal with the relationship between the state and enterprises as an important form of distribution, in the modern tax system occupies an important position, after two years of development, income tax has become the mainstay of the vast majority of taxes in developed countries and many developing countries an important source of revenue, one of the functions of its macro-control is widely used in practice, to obtain the desired economic goals. (3) In order to further standardize the accounting treatment of income tax and related information disclosure, in 2006 the Ministry of Finance issued the "Enterprise Income Tax Accounting Standards No. 18 - Income Tax," clearly defined the impact of corporate income tax accounting method used in the balance sheet Debt Law, and January 1, 2007 come into operation. (4) reject the new guidelines to deal with the past methods of classification in the difference, accounting methods, dealing with areas such as loss of a major breakthrough has been gradually converge with international accounting standards. (5) In this paper, analysis of enterprise income tax law, income tax and income tax accounting treatment guidelines of the relevant knowledge, under the guidelines of the new income tax accounting treatment summarize, analyze, research, summed up the implementation of the old and the new income tax accounting differences, and grasp the development of income tax accounting the basic context, pointing out that China's accounting standards in the income tax reform and income tax accounting practices needed to solve the problem and put forward some suggestions for improvement.

Answer 2

原文
论文题目：对所得税会计处理方法的思考
中文摘要：（1）随着中国经济的飞速发展，经济现象日益复杂，所得税在我国经济生活中发挥着越来越重要的作用。（2）企业所得税是处理国家和企业分配关系的重要形式，在现代税制体系中占居着重要地位，经过二百多年的发展，所得税己经成为绝大多数发达国家的主体税种以及许多发展中国家财政收入的重要来源之一，其各项职能被广泛应用于宏观调控实践，以期获得理想的经济目标。（3）为了进一步规范所得税的会计处理方法及其相关的信息披露，2006年财政部发布了《企业所得税会计准则第18号—所得税》，明确规定企业所得税采用纳税影响会计法中的资产负债表债务法，并于2007年1月1日起实施。（4）新准则摒弃了过去的处理方法，在差异分类、核算方法、亏损处理等方面有了重大突破，逐渐与国际会计准则接轨。（5）本文通过分析研究企业所得税税法、所得税准则及所得税会计处理的相关知识，对新准则下的所得税会计处理方法进行总结、分析、研究，总结新旧所得税会计实施的差异，把握所得税会计发展的基本脉络，指出我国在所得税会计准则改革和所得税会计实务方面还需解决的问题，并提出一些改进的建议。

翻译后

Thesis topic: the accounting treatment of income tax Thinking
Chinese Abstract: (1) With the rapid development of China's economy, the increasing complexity of economic phenomena, the income tax in China's economic life is playing an increasingly important role. (2) corporate income tax to deal with the relationship between the state and enterprises as an important form of distribution, in the modern tax system occupies an important position, after two years of development, income tax has become the mainstay of the vast majority of taxes in developed countries and many developing countries an important source of revenue, one of the functions of its macro-control is widely used in practice, to obtain the desired economic goals. (3) In order to further standardize the accounting treatment of income tax and related information disclosure, in 2006 the Ministry of Finance issued the "Enterprise Income Tax Accounting Standards No. 18 - Income Tax," clearly defined the impact of corporate income tax accounting method used in the balance sheet Debt Law, and January 1, 2007 come into operation. (4) reject the new guidelines to deal with the past methods of classification in the difference, accounting methods, dealing with areas such as loss of a major breakthrough has been gradually converge with international accounting standards. (5) In this paper, analysis of enterprise income tax law, income tax and income tax accounting treatment guidelines of the relevant knowledge, under the guidelines of the new income tax accounting treatment summarize, analyze, research, summed up the implementation of the old and the new income tax accounting differences, and grasp the development of income tax accounting the basic context, pointing out that China's accounting standards in the income tax reform and income tax accounting practices needed to solve the problem and put forward some suggestions for improvement.

Answer 3

Title: on income tax accounting treatment of thinking
Chinese abstract: (1) along with the rapid development of China's economy, the economic phenomena, income tax in China increasingly complex economic life plays a more and more important role. (2) enterprise income tax is handling the relationship between state and the enterprise distribution in modern times, is an important form of tax system dominated by the important position, the development of more than 200 years, income tax has become an overwhelming majority of main categories of developed countries and many developing countries is one of the important source of revenue, which is widely applied in various functions, in order to gain practical macro economic ideal. (3) for the purpose of further regulating the income tax accounting methods and relevant information disclosure, 2006 the ministry of finance issued enterprise income tax accounting standards no. 18 -, income of enterprise income tax explicitly stipulated by the law affect balance sheet debt, and on January 1, 2007. (4) the new criteria abandoned the processing method in the past, the differences between accounting methods and losses, processing, etc, a major breakthrough with international accounting standards. (5) through analysis of enterprise income tax, income tax study criteria and income tax the accountancy handles for new knowledge, under the rule of the income tax accounting methods and research summary and analysis, and summarizes the implementation of income tax accounting, grasp the basic tax accounting development, pointed out that our country in the income tax accounting reform and income tax accounting practice still need to solve problems, and puts forward some Suggestions for improvement.
可能要修饰一下

Answer 4

Thesis topic: the accounting treatment of income tax Thinking
Chinese Abstract: (1) With the rapid development of China's economy, the increasing complexity of economic phenomena, the income tax in China's economic life is playing an increasingly important role. (2) corporate income tax to deal with the relationship between the state and enterprises as an important form of distribution, in the modern tax system occupies an important position, after two years of development, income tax has become the mainstay of the vast majority of taxes in developed countries and many developing countries an important source of revenue, one of the functions of its macro-control is widely used in practice, to obtain the desired economic goals. (3) In order to further standardize the accounting treatment of income tax and related information disclosure, in 2006 the Ministry of Finance issued the "Enterprise Income Tax Accounting Standards No. 18 - Income Tax," clearly defined the impact of corporate income tax accounting method used in the balance sheet Debt Law, and January 1, 2007 come into operation. (4) reject the new guidelines to deal with the past methods of classification in the difference, accounting methods, dealing with areas such as loss of a major breakthrough has been gradually converge with international accounting standards. (5) In this paper, analysis of enterprise income tax law, income tax and income tax accounting treatment guidelines of the relevant knowledge, under the guidelines of the new income tax accounting treatment summarize, analyze, research, summed up the implementation of the old and the new income tax accounting differences, and grasp the development of income tax accounting the basic context, pointing out that China's accounting standards in the income tax reform and income tax accounting practices needed to solve the problem and put forward some suggestions for improvement.

Answer 5

Thesis examination questions:
To income tax, the accountant handles the method thinking.

Chinese abstract:
(1) development , the economic phenomenon are at full speed gradually complicated with Chinese economy , income tax is bringing the more and more important effect into play in our country economic life. (2) business income tax is the form handling the country and the income distribution in enterprise importance , Zhan is living in important position in modern tax system system, after developing for more than two hundred years, income tax one of self own's main body categories of taxes as a result of becoming the most developed country and important a lot of developing country budgetary income source, whose various function is gained ideal economic targets quilt applying to macro-control practice, to expect that broadly. (3) accountants for further standard income tax have handled method and their pertinent information disclosure , the Ministry of Finance has announced "business income tax accountant criterion income tax " 18th in 2006, clear stipulation business income tax adopt balance sheet debt law in tax effect accounting method , is put into effect and in getting up on January 1 , 2007. (4) new criteria have got rid of past treatment method, in difference classifies , accounting method , the deficit handle to wait for aspect to have had a quantum jump, receive a track gradually with international accounting standards. Relevance knowledge that (5) main body of a book handles by analysing the accountant studying the business income tax law of tax , income tax criterion and income tax, the go along handling method to new lower criterion income tax accountant sums up , analyses , studies, the difference summing up the new old income tax accountant being put into effect , fundamental artery and vein grasping the income tax accountant developing, point out our country suggestion needing the problem solving, and bringing forward a few improvements in income tax accountant criterion reformation and income tax accounting practice aspect.