...新企业会计准则体系，其中新会计准则将于2007
编辑： admin 2017-01-03
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February 15,2006,the Ministry of Finance issued including one basic norms,38 norms and the relevant application specific guidelines constitute a new enterprise system accounting standards,which the new accounting standards will be January 1,2007,listed companies in the implementation of other enterprises to encourage implementation.The guidelines issued by the enterprise's accounting system to achieve convergence with international practices and established a set of elements that are more scientifically sound accounting and the measurement and reporting standards.Overall,the increase in our accounting transparency,enhance the international competitiveness of the Chinese capital market is of great significance.The guidelines on financial institutions is particularly significant changes,particularly the recognition and measurement of financial instruments,financial assets,hedging,presentation and disclosure of financial instruments,such as guidelines.From here on February 15,2006,the Ministry of Finance issued a new enterprise accounting principles system "enterprise accounting principles No.22 ------ recognition and measurement of financial instruments," a study comparing the new and old business accounting standards for financial instruments,recognition and measurement provisions.New papers published "enterprise accounting principles," the preliminary investigation,detailed in the recognition and measurement of financial instruments to study the differences between the old and new accounting standards and analysis,and integration of IAS on the future development of China's accounting standards.
类似问题
类似问题1：把会计论文摘要的中文翻译成英文在市场经济条件下,企业的管理者,投资者及政府等利益相关者,很大程度上要依赖会计工作提供的信息进行决策,因此,保证会计信息的质量就成了整个会计工
Under the market economy condition,enterprise managers,investors and the government of stakeholders,to a great extent,depends on accounting information for decision-making,therefore,ensure the quality of accounting information becomes the core of accounting work,its top priority is to ensure that the accounting information authenticity.In recent years,the phenomenon of accounting fraud of listed companies in China,and not quite common form that pattern renovates ceaselessly.Accounting fraud of listed companies have surpassed the phenomenon of accounting and evolved into a social issues of concern The purpose of this paper is based on accounting fraud of listed companies and the harm is introduced,and reveals the pursuit of listed companies by financial condition,operating performance of various degrees,whitewashed fraud means and characteristics of typical audit,prevent accounting fraud of effective measures to further improve accounting system,and discusses on the positive.
类似问题2：英语翻译摘要：企业的经济活动日益复杂化,现有的企业财务会计报告因滞后于环境的变化而显示出了它的缺陷与不足,财务报表存在的合理性就必然受到质疑.要提高财务报告内容的有效性,必[英语科目]
机翻的
The economic activities of business enterprise complicates increasingly,the existing business enterprise finance accountancy reports because of 滞 empress in environment of variety but displayed its blemish and shortage,the existent rationality of the financial report is by all means queried.To raise a finance report the usefulness of the contents have to increase to publish accountancy's information.
Get into over 21 centuries,join WT0 along with the our country,the economic activities of business enterprise complicates increasingly,the existing business enterprise finance accountancy reports because of empress in environment of variety but displayed its blemish and shortage,such as:Finance report pays attention to history but don't pays attention to future,pays attention to currency an information but neglects not currency an information,the economic activities of the reflection business enterprise reflects the business enterprise economic activities' influence to the society and the environment etc.as a result but not,all influencing the relativity of finance report increasingly and deeply.One of the existent foundation of the finance report is an useful,is and business enterprise accountancy information user or have relation of the interest group provide an useful information,if the finance report can't provide an useful information for these information users,so,the existent rationality of the financial report is by all means queried.Raise a finance report the usefulness of the contents,have to the point increment publish several of accountancy's information.
类似问题3：英语翻译会计是经济管理的重要组成部分,在加强经济管理和财务管理,维护社会主义市场经济秩序中发挥着重要作用.会计人员是会计工作的主体,会计人员的职业道德直接影响会计工作的质量[英语科目]
会计是经济管理的重要组成部分,在加强经济管理和财务管理,维护社会主义市场经济秩序中发挥着重要作用.会计人员是会计工作的主体,会计人员的职业道德直接影响会计工作的质量、国家和企业利益,因此,会计人员的职业道德必须加强.
Accounting is important part of economic management.It plays a crucial role in reinforcing economic management and financial management,as well as safeguarding the order in socialist market economy.Accountant is the entity of accounting.Their professional ethics will directly affect the quality of accounting and the benifits of the country and the entreprises.Thus,the professional ethics of accountant must be consolidated.
当前财会工作中存在的许多问题,所以,本文从会计职业道德的含义、特征、作用来重新认识并阐述会计人员职业道德的重要性及应具备的基本素质,以及如何加强会计人员自身职业道德品质的建设,层层,论述会计人员的职业道德.
There shows up a great many problems in current accounting.So,this article starts by the signification,characters,functions of professional ethics,relearns and states the the importance of professional ethics and basic qualities for accountants,and also talks about the methods of cultivating accountant's professional ethics.It discusses the accountant's professional ethics step by step.
类似问题4：英语翻译摘 要：公允价值在国际会计准则中得到了普遍应用,它已成为国际潮流,且已作为国际会计准则（IAS）的基本理念,并终将取代历史成本成为主要的计量模式.2006年2月15日我国发布了包[英语科目]
Fair value in the international accounting standards in common applications,it has become the international trend,and has international accounting standards (IAS),and will eventually replace the basic concept of the historical cost measurement model to become a major.On February 15,2006 China issued including one principle and 38 specific criteria of the new system of accounting standards,involving the fair value of the standards have 17.The fair value of the use of the objective environment and origin.The essence of fair value is the objective value,fair-value accounting is in essence is the emphasis on the value of assets objective measurement.Compared with the historical cost measurement,and the fair value measurement is the biggest advantage of combining with the current value of assets,the requirement of market value or the present value of the future cash flow of an asset or liability of value,can be properly reflect the relevant asset value.Based on the analysis of the definition of fair value,this paper discusses the essence of fair value,and further analyzed the fair value in China with the superiority and influencing factors.
类似问题5：英语翻译重点分析了新准则下所得税会计理论在核算方面及会计计量方面的变化,同时针对新准则在实际运用中的所得税会计核算实务上可能存在的一些问题,进行了分析,最后针对新会计准则[英语科目]
Under the selective analysis new criterion the income tax accounting theory in the calculation aspect and accountant the measurement aspect's change,simultaneously aimed at the new criterion some questions which possibly existed in the actual utilization's income tax accounting practice,has carried on the analysis,finally aimed under the new accounting standards the income tax accounting question,the union correlation theories research put forward the consummation income tax accounting aspect related proposal