请英语高手帮忙翻译 关于会计专业方面的

2024-11-14 10:56:59
推荐回答(3个)
回答(1):

With the development of global economy and the coming into being of knowledge-based era, the proportion of intangible assets in every company has been enlarging and becoming more and more influential gradually. As a result the related measurement of intangible assets has becoming more and more significant. Whereas the various aspects of traditional accounting industry has been impacted in different degrees in the knowledge-based economic society which highlights better educated and dematerialization, especially in the aspect of accounting measurement of intangible assets. In many enterprises intangible asset is one of the main sources of profits, therefore the accurate measurement of intangible asset influents the profitability of an enterprise. However, due to the particularity of intangible asset itself, we can’t measure it totally apply to accounting theories though the theories existing are standard we have to take as references. Therefore there still are many deficiency and short coming in the process of measuring intangible asset, which including the utilization of historical cost measurement model, the exclusive use of monetary measurement and the failure of timely and accurate disclosure of information related to intangible asset measurement. We should take rational actions to solve the problem of the above three short comings, i.e. ameliorate the measurement and avoid losses caused by inaccurate measurement through proper adjustment and practice with a combination of actual context.
(由于水平确实有限,这段话我足足译了半个多小时,希望你能用上啊。不然感觉蛮浪费的。)

回答(2):

With the global economic development has come the era of knowledge economy, intangible assets in various enterprises, the proportion is increasing, a gradual increase in influence, making the intangible assets associated with the measurement also important. However, in order to highlight the "knowledge", "invisible" of the knowledge-based economy, all aspects of traditional accounting have received varying degrees of impact on the accounting measurement of the impact of intangible assets is clear. In many enterprises, intangible assets is its access to the economic interests of one of the major sources, so the accuracy of the measurement of intangible assets will be directly related to the profitability of an enterprise. However, due to the specificity of their intangible assets, making the measurement of intangible assets we have guidelines to follow though, but can not apply the existing theory of accounting measurement, so the measurement of intangible assets in the process, there remain a number of deficiencies and the shortcomings of the existing intangible assets mainly include the use of historical cost measurement model; measurement of intangible assets, only the use of monetary measures; intangible measures failed to timely and accurate information disclosure. In view of the above measures in these three flaws, we should take the necessary and reasonable measures. That is, in the light of actual circumstances, through appropriate modifications to the progressive realization and practice of an accurate measurement of intangible assets in order to improve its measurement, but also to avoid misjudgment of enterprises have a significant loss of resources.

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回答(3):

With the development of global economic,the time of knowledge-based economy has come .The proportion of these invisible asset in each enterprise is becoming bigger and bigger,while it's influence is developing more and more important.Thus ,many questions of measurement about invisible asset are becoming more and more important at the same time.However during the time of knowledge-based economy which emphasizes both the trend of knowledge and the trend of intangibility ,every aspect of traditional accounting has suffered different level of attack.,this affect especialy shows on the accounting measurement of invisible asset.Today ,in many enterprises,the invisible asset is one of the main source of achieving profits,so the accounting measurement of invisible asset can affect one company 's ability of achieveing profits directly.With the particularity of invisible asset,we have the rules to follow to measure the invisible asset but we can not apply mechanically these theory of accounting measurement.So there are many shortcoming duing the process of accounting measurement,which mainly includs these old modal applied in the process of accounting measurement、the moneyness measurement only used when measureing invisible asset and the untimely disclosure of the information about the measurement invisible asset .
In face of these there defects ,we should apply some ressonal measures to deal with.Which means under the situation of relation of reality,we can through feasible variations and practice to get the accurate measurement of invisible asset step by step and help us to perfect the measurement of invisible asset and avoid the heavy losses which grows out of the wrong determination of the source of the enterprise.