Question

高分！！翻译 论文摘要，不要在线翻译

论文摘要，请帮我翻译，只要通顺，语法没有什么错误就可以，千万不要在线翻译，也不要OFFICE自动翻译，学校查的很严，拜托了，有追加分。谢谢！

权责发生制与收付实现制，因其成为会计核算的基础性选择而为人们所熟识。两者作为本期收入与本期费用的确认标准，是一项会计核算的基本原则或是假设。长期以来，权责发生制在会计核算中的地位已为人们所公认，并已成为财务会计的原则之一。然而，随着客观经济环境的发展变化，会计信息使用者的决策需求也出现了多样化的特征，权责发生制的单独运用已经无法满足会计信息使用者的需要，因此，收付实现制被重新提出。两者通过配比原则的运用，可以产生不同的收益结果。所以说，会计基础选择不仅仅是会计政策选择的技术问题，更涉及到了以收益为基础的财富分配问题。因此，权责发生制与收付实现制的选择，对会计核算而言举足轻重。
本文将权责发生制与收付实现制的区别和联系、发展历程及原因进行系统讲述，再将二者在各个领域的会计核算中的应用分别阐述；接着把两者结合起来，总结各自的特点及两者之间的关系。最后得出结论：权责发生制和收付实现制相统一的必然性，并针对两种制度实际中出现的问题提出解决的对策。

Answer 1

The power and responsibility has the system and the receipts and disbursements realizes the system, because it becomes the accounting the foundation sexual selection, but knows well for the people. Both as the current income and current expense's confirmation standard, are an item of accounting basic principle perhaps the supposition. Since long, the power and responsibility has the system to recognize in the accounting status as the people, and has become one of financial inventory accounting's principles. However, along with objective economic environment development changeThe accounting information user's policy-making demand also presented the diverse characteristic, the power and responsibility has had the system independent utilization to be already unable to meet the accounting information user's needs, therefore, the receipts and disbursements realized the system to propose. Both through the allocated proportion principle's utilization, may have the different income result. Therefore, the accounting basis choice is not only the accounting policy choice technical question, involved take the income as the foundation wealth assignment problem. Therefore, the power and responsibility has the system and the receipts and disbursements realizes the system choice, pivotally speaking of the accounting.
This article has the power and responsibility the system and the receipts and disbursements realizes the system difference and the relation, the development process and the reason carries on the system to narrate that elaborated separately again the two in each domain's accounting's application; Then unifies both, summarizes the respective characteristic and between both's relations. Finally draws the conclusion: The power and responsibility has the system and the receipts and disbursements realizes the inevitability which the system unifies, and aims at the question which two systems actual appear to propose the solution countermeasure.

Answer 2

The power and responsibility has the system and the receipts and disbursements realizes the system, but because it becomes the accounting the foundation sexual selection to know well for the people.Both took this issue of income and this issue of expense confirmation standard, is an item of accounting basic principle perhaps the supposition.Since long ago, the power and responsibility has the system to recognize in the accounting status as the people, and has become one of financial inventory accounting's principles.However, along with the objective economic environment development change, the accounting information user's policy-making demand also appeared the diverse characteristic, the power and responsibility had had the system alone utilization to be already unable to meet the accounting information user's needs, therefore, the receipts and disbursements realized the system to propose.Both through the allocated proportion principle utilization, may have the different income result.Therefore said, accountant the foundation choice is not merely the accounting policy choice technical question, involved take the income as the foundation wealth assignment problem.Therefore, the power and responsibility has the system and the receipts and disbursements realizes the system choice, pivotally speaking of the accounting. This article has the power and responsibility the system and the receipts and disbursements realizes the system difference and the relation, the development course and the reason carries on the system narration, again separately elaborated the two in each domain accounting application; Then unifies both, summarizes respective characteristic and between both relations.Finally draws the conclusion: The power and responsibility has the system and the receipts and disbursements realizes the inevitability which the system unifies, and aims at the question which two systems actual appear to propose the solution countermeasure.

Answer 3

The accrual and revenue and expenditure accounting, because its become the basic choice for people familiar. Both current income and expenses for the confirmation, the current standard is one of the basic principles of accounting or assumptions. Long-term since, the accrual accounting in the position has been recognized for people, and has become one of the financial accounting principles. However, with the development and change of the objective economic environment, the decision accounting information user demand characteristics of diversity also appeared, the accrual of single use has been unable to satisfy the needs of information users, therefore, the revenue and expenditure is put forward. Both through the matching principle of use, can produce different results. Say so, accounting basis is not only the choice of accounting policy choice of technical problems, more involved in income distribution of wealth for the foundation. Therefore, the accrual and the revenue and expenditure accounting for selection of balance.
This will be the accrual of revenue and expenditure and the difference and relationship, development and reason, then both system in the fields of accounting application respectively, Then the two combined, summarizes characteristics and the relationship between the two. Conclusion: the accrual and revenue and expenditure, and the inevitability of unity in two systems in the actual problem put forward the countermeasures.

Answer 4

Accrual and cash basis, which became the basis of accounting for the choice of familiar people. Both current income and the current period as a confirmation of the standard cost is a basic principle of accounting or assumptions. A long time, accrual accounting in the accounting of the status of people has been recognized and has become one of the principles of financial accounting. However, with the objective of the development and changes in economic environment, the accounting information in decision-making needs of users there have been a variety of features, an accrual basis using the separate accounting information has been unable to meet the needs of users, therefore, cash basis has been re-submit.
Ratio between the two through the application of the principle, can produce different results proceeds. Therefore, the accounting basis of accounting policy choices to choose not only the technical issues and more involved in income-based distribution of wealth. Therefore, the accrual and cash basis of choice in terms of significant accounting.
This article accrual and cash basis and the difference between contact and the reasons for the development of the system on, and then the two in various fields of application of accounting described respectively; and then combine the two, summed up their respective characteristics and relationship between the two. Finally come to the conclusion: accrual and cash basis of the necessity of unity and for the two systems appears practical measures to address the issues.

Answer 5

以上都是在线翻译啊！劝你还是自己相办法吧！你的问题只会是让他们在线翻译！