阳极氧化设备清单:急英语专业进,今天中午就要用,把下面的给我翻译成英文,谢谢

来源:百度文库 编辑:神马品牌网 时间:2024/04/28 20:19:11
文字如下:“八项计提”是上市公司财务制度中的一项重要内容,但由于会计准则对具体情况界定的不明晰,在具体操作时,更多的时候是依赖于上市公司会计人员的职业判断。在具体实践中,资产减值状况、减值计提比例等环节给上市公司留有较大的回旋余地,使得计提与转回的操作颇具“弹性”,这就为跨年度利润调节留出了足够的空间。应该说,根据会计核算的审慎性原则,建立在真实资产价值损失或回归基础上的合理的计提和转回是必要的。但由于“八项计提”存在着较大灵活性和可调控性,利用“八项计提”调节企业利润粉饰会计报表成为某些上市公司常用的一种手段。如此,不仅有违会计审慎原则的初衷,而且也是对谨慎原则的滥用,并损害了会计核算的客观性原则。本文就“八项计提”对会计数据的影响,列出实例并提出问题和建议。 我也是从网翻译了,老师说不行,如果翻译好了,中午通过了,我会追加分的.谢了.
要注意动词和名词 把论文题目给我译出来吧,题目是:以长虹等公司为例谈计提资产减值准备对会计数据的影响.

"Eight accounting" is a listed company an important part of the financial system, but because the accounting rules do not clearly define the circumstances in the specific operation, the more time is dependent on the professional judgement of listed companies accounting personnel. In practice, asset depreciation conditions, such as links to the chief accounting proportion of listed companies have greater room for maneuver, making accounting and back operation rather "flexible", which set aside for seasonal adjustment of profits sufficient space. It should be said that, according to prudent accounting principles, based on the real value of the assets on the basis of the loss or return of the ministry and reasonable return is necessary. But because "eight ministry" may exist greater flexibility and control of, the use of "Eight accounting" profit-making enterprise accounting statements as a means of certain listed companies commonly used. So not only contrary to the original principles of prudent accounting, but also to the abuse of the precautionary principle and undermines the objectivity of accounting principles. This article on "eight ministry" of the impact of the accounting data, and presents examples of questions and recommendations.