Question

求助！！很着急~毕业论文英文摘要翻译~拒绝在线翻译 谢谢了~

在市场经济条件下,由于竞争和风险的日益加剧,会计所处的客观经济环境的不确定性程度也越来越高, 所以会计信息使用者更加重视与不确定性相关风险信息的揭示，从而谨慎性原则在会计实务中的应用成为必然。谨慎性原则作为会计核算应遵循的基本原则之一，正确理解与应用谨慎性原则是十分重要的。在我国新颁布的企业会计制度和具体会计准则中,谨慎性原则得到了进一步的体现,但谨慎性原则本身存在的局限性使得其如何正确运用成为一个需要探讨的问题。
本文从谨慎性原则的基本理论入手, 阐述了谨慎性原则的含义及作用,强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求;详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量 、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题;并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。
通过对谨慎性原则的分析研究，充分认识了谨慎性原则在会计实务中存在的问题并根据其提出了相应的对策，使谨慎性原则能够在企业会计中得到更有效的运用，进而使得会计能为企业提供最为真实、准确、充足、全面、及时的相关信息。使我国会计核算体系会进一步完善，企业对抗风险能力得到增加，促使企业乃至整个国民经济得到健康发展，社会更加进步。
关键词：谨慎性原则 会计实务 秘密准备

Answer 1

Under the conditions of market economy, due to competition and the growing risks, accounting the objective economic environment more and more is also high degree of uncertainty, so the accounting information user more attention and uncertainty of information related risks, which reveals the prudence principle in accounting practice application have become inevitable. The principle of caution as accounting should follow the basic principles of correct understanding and application, the principle of prudence is very important. In the new enterprise accounting system and specific accounting standards, prudence principle has been further reflected, but the prudence principle itself exists limitation makes it, how to use a need to discuss the problem.
Starting from the basic theory, this paper expounds the prudence principle of the meaning and function, emphasize the prudence principle for owners and managers, the creditors and the importance of accounting personnel, Introduces the principle of caution in our country and the necessity of its application in accounting practice and the basic requirements of the principle of caution, Discussed the principle of caution in plan assets impairment, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation method, or the confirmation and disclosure of main application and reflect, Research on the prudence principle in asset impairment of confirmation, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation method choice, or the confirmation and disclosure of the existing questions, And put forward the principle of caution about how to use some Suggestions: to properly handle the principle of caution and other various principles, narrow tax policy and accounting policy, moderate using the principle of caution, strengthen the audit supervision and restriction mechanism, strengthen internal accounting standards, improving the application of the principle of caution, strengthening the financial report maneuverability, and improve enterprise accounting information disclosure of professional judgment ability.
Through the analysis of the principle of caution, fully understand the prudence principle in accounting practice according to the existing problems and puts forward the corresponding countermeasure, make the prudence principle to get more effective accounting, and accounting for enterprises to provide the most authentic, accurate, timely and relevant information. China will further improve accounting system, enterprise against risk increases, the ability to get the whole national economy development and social progress in health.
关键词：
The principle of caution
Accounting practice
The secret

Answer 2

Under market economic conditions, competition and risks as a result of the growing, accounting, economic environment in which the objective level of uncertainty is getting higher and higher, so the accounting information users pay more attention to risks and uncertainties related to the revealed information, which the principle of prudent accounting practice has become inevitable. The principle of prudent accounting to be followed as one of the basic principles, the correct understanding and application of the principle of care is very important. The promulgation of China's new enterprise accounting system and specific accounting standards, the principle of prudence has been further embodiment, but the principle of caution inherent limitations make its use as a how to correct the problem need to be explored.
In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.
Through careful analysis of the principles of research, fully understand the principle of prudent accounting practice and the problems raised in accordance with its relevant policies, so that the principle of prudent accounting in enterprises to be more efficient use, thereby making the accounting able to provide the most true, accurate, adequate, comprehensive, timely and relevant information. China's accounting system will further improve the capacity of enterprises to increase the risk of confrontation, and the whole enterprise to be the healthy development of the national economy, social progress.
Key words: the principle of prudent accounting practice to prepare a secret