會計學外文翻譯

1、<p><b>　　西 京 學 院</b></p><p>　　本科畢業(yè)設(shè)計（論文）外文資料翻譯</p><p>　　教學單位： 經(jīng)濟系 </p><p>　　專 業(yè)： 會計學（本） </p><p>　　學 號： 0811030608

2、 </p><p>　　姓 名： 胡 延 </p><p>　　外文出處： 《國際企業(yè)會計準則》 </p><p>　　附 件：1.譯文；2.原文；3.評分表</p><p><b>　　2011年11月</b></p><p><b>　　1.

3、譯文</b></p><p><b>　　譯文（一）</b></p><p>　　世界貿(mào)易的飛速發(fā)展和國際資本的快速流動將世界經(jīng)濟帶入了全球化時代。在這個時代, 任何一個國家要脫離世界貿(mào)易市場和資本市場謀求自身發(fā)展是非常困難的。會計作為國際通用的商業(yè)語言, 在經(jīng)濟全球化過程中扮演著越來越重要的角色, 市場參與者也對其提出越來越高的要求。隨著市場經(jīng)濟體制的逐

4、步建立和完善，有些國家加入世貿(mào)組織后國際化進程的加快，市場開放程度的進一步增強，市場經(jīng)濟發(fā)育過程中不可避免的各種財務(wù)問題的出現(xiàn)，迫切需要完善的會計準則加以規(guī)范。然而，在會計準則制定過程中，有必要認真思考理清會計準則的概念，使制定的會計準則規(guī)范準確、方便操作、經(jīng)濟實用。</p><p>　　由于各國家的歷史、環(huán)境、經(jīng)濟發(fā)展等方面的不同,導致目前世界所使用的會計準則在很多方面都存在著差異,這使得各國家之間的會計信息缺

5、乏可比性,本國信息為外國家信息使用者所理解的成本較高,在很大程度上阻礙了世界國家間資本的自由流動。近年來,許多國家的會計管理部門和國家性的會計、經(jīng)濟組織都致力于會計準則的思考和研究,力求制定出一套適于各個不同國家和經(jīng)濟環(huán)境下的規(guī)范一致的會計準則,以增強會計信息的可比性,減少國家各之間經(jīng)濟交往中信息轉(zhuǎn)換的成本。</p><p><b>　　譯文（二）</b></p><p&

6、gt;　　會計準則就是會計管理活動所依據(jù)的原則, 會計準則總是以一定的社會經(jīng)濟背景為其存在基礎(chǔ), 也總是反映不同社會經(jīng)濟制度、法律制度以及人們習慣的某些特征, 因而不同國家的會計準則各有不同特點。但是會計準則畢竟是經(jīng)濟發(fā)展對會計規(guī)范提出的客觀要求。它與社會經(jīng)濟發(fā)展水平和會計管理的基本要求是相適應(yīng)的,因而,每個國家的會計準則必然具有某些共性:</p><p><b>　　1. 規(guī)范性</b>&

7、lt;/p><p>　　每個企業(yè)有著變化多端的經(jīng)濟業(yè)務(wù),而不同行業(yè)的企業(yè)又有各自的特殊性。而有了會計準則,會計人員在進行會計核算時就有了一個共同遵循的標準,各行各業(yè)的會計工作可在同一標準的基礎(chǔ)上進行,從而使會計行為達到規(guī)范化,使得會計人員提供的會計信息具有廣泛的一致性和可比性,大大提高了會計信息的質(zhì)量。</p><p><b>　　2. 權(quán)威性</b></p>

8、<p>　　會計準則的制定、發(fā)布和實施要通過一定的權(quán)威機構(gòu)。這些權(quán)威機構(gòu)可以是國家的立法或行政部門,也可以由其授權(quán)的會計職業(yè)團體。會計準則之所以能夠作為會計核算工作必須遵守的規(guī)范和處理會計業(yè)務(wù)的準繩, 關(guān)鍵因素之一就是它的權(quán)威性。</p><p><b>　　3. 發(fā)展性</b></p><p>　　會計準則是在一定的社會經(jīng)濟環(huán)境下,人們對會計實踐進行理

9、論上的概括而形成的。會計準則具有相對穩(wěn)定性,但隨著社會經(jīng)濟環(huán)境的發(fā)展變化,會計準則也要隨之變化,進行相應(yīng)的修改、充實和淘汰。</p><p>　　4. 理論與時間相結(jié)合性</p><p>　　會計準則是指導會計實踐的理論依據(jù),同時會計準則又是會計理論與會計實踐相結(jié)合的產(chǎn)物,會計準則的內(nèi)容,有的來自于理論演繹,有的來自于實踐歸納,還有一部分來自于國家有關(guān)會計工作的方針政策,但這些都要經(jīng)過時間

10、的檢驗。沒有會計理論的指導,準則就沒有科學性;沒有實踐的檢驗,準則就沒有針對性。</p><p><b>　　譯文（三）</b></p><p>　　長期以來,根據(jù)經(jīng)濟發(fā)展的要求制定了一系列分部門和分行業(yè)的會計制度, 沒有獨立制定會計準則。隨著經(jīng)濟體制改革的不斷深入和各國家政策的貫徹實施,這些會計制度已完全不能適應(yīng)經(jīng)濟管理的需要,這就要求對現(xiàn)行會計制度進行重大改革,盡

11、快制定會計準則,具體來說:</p><p>　　1. 深化企業(yè)改革,轉(zhuǎn)換企業(yè)經(jīng)濟機制,要求發(fā)布會計準則</p><p>　　隨著企業(yè)改革的深化,企業(yè)日益成為獨立的商品生產(chǎn)經(jīng)營者,客觀上要求企業(yè)能夠根據(jù)本身生產(chǎn)經(jīng)營特點和資金管理要求,自主靈活地運用和調(diào)度資金,同時在兩權(quán)分離的前提下確認企業(yè)與所有者之間的產(chǎn)權(quán)關(guān)系,這就要求企業(yè)會計報表能夠全面正確地反映企業(yè)作為獨立的商品生產(chǎn)者的地位,為企業(yè)合理

12、利用資金, 提高資金的使用效益和處理企業(yè)與各方面的經(jīng)濟關(guān)系服務(wù),而現(xiàn)行會計制度不能滿足轉(zhuǎn)變企業(yè)經(jīng)營機制的要求。</p><p>　　2. 培育和發(fā)展市場,實現(xiàn)會計信息的國際化化,要求發(fā)布會計準則</p><p>　　會計信息是經(jīng)濟活動的基礎(chǔ)和媒介,而有什么樣的經(jīng)濟機制就要求有什么樣的信息形式和內(nèi)容,與經(jīng)濟體制相適應(yīng)的會計信息缺乏可比性。發(fā)展市場經(jīng)濟, 就要實現(xiàn)經(jīng)濟活動的社會化和社會資金的流

13、動性。經(jīng)濟的國際化,必然要求會計信息的社會化,這就要求發(fā)布會計準則。統(tǒng)一世界各國各類企業(yè)的會計信息,為培育和發(fā)展市場服務(wù),制定會計準則,統(tǒng)一規(guī)范不同所有制,不同部門和不同行業(yè)的會計制度,有利于消除各種會計制度之間存在的利益分配方面的差異,使企業(yè)在市場競爭中處于公平的基礎(chǔ)上,在同一起跑線上進行競爭。</p><p>　　3. 改善和加強國民經(jīng)濟調(diào)控,要求發(fā)布會計準則</p><p>　　我國

14、經(jīng)濟體制改革的目標就是要建立適應(yīng)市場經(jīng)濟發(fā)展需要的經(jīng)濟體制和經(jīng)濟運行機制。在新經(jīng)濟體制中,國家將主要使用間接手段進行調(diào)控,而制定和實施會計準則,會使各行各業(yè)的會計信息建立在相互可比的基礎(chǔ)上,便于進行會計信息的分析利用,據(jù)此對世界各國經(jīng)濟運行情況做出準確的判斷和決策。</p><p><b>　　譯文（四）</b></p><p>　　會計準則自研究制定至今,無論在理論

15、方面,還是實務(wù)方面,無論在會計準則本身的自我完善方面,還是在會計準則產(chǎn)生的作用方面,都取得了巨大成就:</p><p>　　1. 初步形成了具有世界性的會計法規(guī)體系</p><p>　　2. 縮短了我國與發(fā)達國家之間的差距</p><p>　　3. 明確了產(chǎn)權(quán)關(guān)系,保護了所有者權(quán)益</p><p>　　4. 推動了會計理論和會計實務(wù)的研究&l

16、t;/p><p>　　5. 促進了世界各國經(jīng)濟的改革發(fā)展與對外開放</p><p><b>　　譯文（五）</b></p><p>　　企業(yè)會計準則由基本會計準則和具體會計準則組成。具體會計準則陸續(xù)頒布和實施，對各國會計準則體系具有一定程度的影響，而且對于企業(yè)有關(guān)會計信息的披露也起著不可估量的作用。但是，鑒于各國目前的現(xiàn)狀在具體準則的實施過程中，仍

17、存在一些問題。</p><p>　　企業(yè)會計法規(guī)由基本會計準則、具體會計準則、行業(yè)會計制度、企業(yè)財務(wù)通則和行業(yè)財務(wù)制度組成。這五個方面分別以不同的內(nèi)容對會計核算和報告行為進行規(guī)范，各自扮演著不同的角色。具體會計準則是以基本會計準則為指導而制定的，它是基本會計準則的具體化，具有可操作性，同時，它還為制定企業(yè)內(nèi)部會計制度提供了依據(jù)和指導。行業(yè)會計制度是與基本會計準則配套按行業(yè)制定的企業(yè)會計制度，主要規(guī)定了相應(yīng)行業(yè)及業(yè)

18、務(wù)的會計核算和會計報告的內(nèi)容與方法。由此可以看出，各國目前企業(yè)會計準則組成內(nèi)容的一個重要特點就是會計準則和會計制度并存。但是，從實際執(zhí)行的情況看，在具體會計準則和行業(yè)會計制度兩種不同形式中，起主導作用的是行業(yè)會計制度，具體會計準則并沒有占據(jù)應(yīng)有的地位。這是由過去基本會計準則與行業(yè)會計制度的特殊關(guān)系造成的。《企業(yè)會計準則》即基本會計準則發(fā)布后，規(guī)范企業(yè)會計核算的仍是行業(yè)會計制度。至于操作性較強的具體會計準則發(fā)布實施后是否會改變這種狀況，本

19、人認為也不盡然。新頒布實施的具體會計準則只適用于上市公司，非上市公司仍沿用行業(yè)會計制度。上市公司雖然以驚人的速度增長，但相對于整個世界經(jīng)濟而言，其所占比重遠不及具有成熟市場的國家，</p><p>　　要想從根本上解決目前具體會計準則的被動局面，其可行的方法應(yīng)當是逐步實現(xiàn)會計準則與會計制度并軌。個人認為，其基本思路應(yīng)該是，根據(jù)企業(yè)具體會計準則，對現(xiàn)有的企業(yè)會計制度進行適當修訂，訂出一套示范性的會計準則操作指南，以

20、替代現(xiàn)有的企業(yè)會計制度和財務(wù)制度，經(jīng)試行后再逐步取消示范性指南，由各國各會計主體根據(jù)會計準則，制定適宜本國的內(nèi)部會計制度。</p><p><b>　　譯文（六）</b></p><p>　　具體會計準則目前出了幾個，但已經(jīng)顯示出其優(yōu)勢，在某些方面彌補了以往會計制度存在的缺陷或不足。具體表現(xiàn)在以下幾個方面。</p><p>　　1、縮短了國際慣

21、例的差距。各國經(jīng)濟參與國際分工和國際競爭日益劇增的趨勢，要求會計信息成為國際商業(yè)語言，會計處理的程序和方法盡可能多地采用國際會計慣例。而具體會計準則的出臺與實施，縮小了國家之間的距離。</p><p>　　2、更具可操作性。雖然具體會計準則只出臺了一小部分，但均是對涉及具體經(jīng)濟業(yè)務(wù)的會計核算和會計報告的有關(guān)事宜做出了詳細規(guī)定，主要包括確認方法、計量方法和報告方法三個方面，使其更具可操作性。</p>

22、<p>　　3、避免了收入虛增的情況發(fā)生。行業(yè)會計制度規(guī)定，企業(yè)應(yīng)采用權(quán)責發(fā)生制原則，在發(fā)出商品、提供勞務(wù)，同時收訖價款或者取得索取價款的憑據(jù)時，確認營業(yè)收入的實現(xiàn)。按此規(guī)定，對于一些特殊業(yè)務(wù)，如回購業(yè)務(wù)，應(yīng)確認收入的實現(xiàn)，這會造成營業(yè)收入虛增，利潤不真實。收入會計準則著眼于商品所有權(quán)上的主要風險和報酬已經(jīng)轉(zhuǎn)移、對售出的商品不再實施控制、與交易相關(guān)的經(jīng)濟利益能夠流入企業(yè)、相關(guān)的收入和成本能夠可靠地予以計量等，以此來判斷收入是否

23、可以確認。按此會計準則的要求，對于回購業(yè)務(wù)，由于它并沒有相關(guān)的經(jīng)濟利益流入企業(yè)，因此不能確認收入實現(xiàn)，就可以避免虛增收入的情況發(fā)生，相應(yīng)地就解決了利潤不真實的問題。</p><p><b>　　譯文（七）</b></p><p>　　既然具體會計準則本身具有不可代替的優(yōu)點，那么，在其實施過程中，能否真正發(fā)揮其應(yīng)有的作用呢？答案是否定的。主要表現(xiàn)在兩個方面：</p

24、><p>　　1、會計人員在短期內(nèi)難以達到具體會計準則的要求，直接影響到具體會計準則的實施。</p><p>　　具體會計準則有一個較明顯的特點，即某些經(jīng)濟業(yè)務(wù)需要會計人員作出職業(yè)判斷后，再進行會計核算。如收入會計準則中的收入概念，道出了收入的重要本質(zhì)，即“經(jīng)濟利益的總流入”，因此會計人員在運用收入準則進行收入核算時，尤其要注意分析形成收入交易的實質(zhì)是什么，而不能像行業(yè)制度一樣憑交易的形式來作

25、出判斷，這就需要會計人員進行職業(yè)判斷再如，資產(chǎn)負債表日后事項會計準則的核心之一是對資產(chǎn)負債表編制日后的重大事項進行處理。而對“重大性”并未在數(shù)量上進行規(guī)定，實際上也很難制訂這種量化指標，這也需要會計人員進行職業(yè)判斷，既不能只披露有利事項而回避不利事項，也不能任何事項都全部予以披露。</p><p>　　2、對具體會計準則的理解程度，也是具體會計準則能否發(fā)揮作用的一個重要方面。</p><p&g

26、t;　　具體會計準則的頒布與實施，其中最重要的目的之一就是為了保證會計披露的真實性和全面性，以維護會計信息使用者的合法權(quán)益。但是會計人員是否能夠深刻領(lǐng)會準則的基本含義，吃透準則，將會直接影響到會計確認、計量和報告問題，進而影響到會計披露的真實性和全面性。</p><p>　　如收入會計準則對收入確認原則的改變，使得會計人員在確認時要進行分析。對于分期收款銷售、代銷、交款提貨銷售、預收貨款銷售、托收承付結(jié)算等方式銷

27、售，按準則和行業(yè)制度來確認形成的收入，結(jié)果是一樣的，但對于特殊情況，則不一樣。如為保持貿(mào)易關(guān)系，A公司將一批商品運往國外B公司，獲得了收取貨款的權(quán)利。當時，B公司所在國正處于政治動蕩之中。按行業(yè)制度的規(guī)定，A公司完全有理由在獲得收取貨款的權(quán)利時，確認營業(yè)收入的實現(xiàn)。但按收入準則的規(guī)定，A公司則不能確認收入的實現(xiàn)。因為貨款是否真的能收回來尚無法確知。即使可以收回來，是收回全額還是只收取其中的一小部分，現(xiàn)在也難以作出清楚的判斷。因此，需要會

28、計人員認真領(lǐng)會準則的精神，確保收入的確認和計量真實、準確。</p><p>　　要想使具體會計準則順利實施，并真正發(fā)揮其應(yīng)有的作用，應(yīng)把提高廣大會計人員的素質(zhì)作為一個重點工作來抓。會計人員素質(zhì)的高低無疑是會計信息質(zhì)量高低的決定因素。鑒于目前各國家行業(yè)內(nèi)會計人員的業(yè)務(wù)水平存在著巨大差距，對會計人員的從業(yè)資格要有嚴格的規(guī)定；對于行業(yè)間會計人員存在著知識屏障、綜合知識結(jié)構(gòu)匱乏的情況，應(yīng)在堅持專業(yè)資格考評結(jié)合制度的基礎(chǔ)上

29、，相應(yīng)提高資格考試的入門條件，重視學歷教育在考評中的作用；同時，加強會計人員的繼續(xù)教育，提高會計人員終身教育的觀念，以不斷吸收新知識，優(yōu)化知識結(jié)構(gòu)。</p><p><b>　　譯文（八）</b></p><p>　　我們剛才講, 具體準則內(nèi)部結(jié)構(gòu)的安排上要盡量符合國際慣例, 那么具體準則的外部結(jié)構(gòu)安排上, 是否也能依照國際上通常的做法呢?通過分析其他國家和國際會計準

30、則的做法,我們不難看出,西方國家在制定和實施會計準則的過程中,通常都是根據(jù)已有實踐,進行歸納和總結(jié),在此基礎(chǔ)上提出一套為大家所公認的會計準則。由于過份強調(diào)會計準則的公認性質(zhì),缺乏理論指導和系統(tǒng)研究,影響了會計準則的質(zhì)量。如國際會計準則委員會( IA SC) 從1975 年1 月公布國際會計準則1號起,至1990年12月公布國際會計準則31 號止,時間跨度近16年, 1～ 31號國際會計準則之間既不成體系,也沒有嚴格的分類。而我國目前制定

31、具體會計準則,既有幾十年來制定和實施會計核算制度的經(jīng)驗和教訓為借鑒, 又有西方國家成功的經(jīng)驗和教訓為參照,所以,我們有條件在一個更高的起點上,對我國會計準則作出系統(tǒng)設(shè)計,形成一個相對嚴密的關(guān)系。具體表現(xiàn)為:具體準則、各行業(yè)共同經(jīng)濟業(yè)務(wù)的準則、有關(guān)特殊經(jīng)濟業(yè)務(wù)的準則、各行業(yè)共有的特殊業(yè)務(wù)的準則特殊行業(yè)的特殊業(yè)務(wù)的準則、有關(guān)會計報表的準則其中: 各行業(yè)共同經(jīng)濟業(yè)務(wù)的準則, 是各行業(yè)所共有的,包括應(yīng)收款項、存貨</p><

32、p><b>　　2.原文</b></p><p><b>　　原文（一）</b></p><p>　　The rapid development of world trade and international capital flow will the world economy fast into the era of globaliz

33、ation. In this age of, any country to from the world trade market and capital market seek their own development is very difficult. Accounting as the universal language of business, in the economic globalization process p

34、layed more and more important role, market participants also the higher and higher demands are proposed. Along with the market economy system gradually establis</p><p>　　Because each country's history, e

35、nvironment, economic development, and other aspects of the different, caused the current world by use of accounting standards in many ways there are differences, this makes the country of accounting information between l

36、ack of comparability, native to the national information information users understand the cost is higher, in the blocked the world countries the free flow of capital. In recent years, many countries accounting management

37、 department and the nationa</p><p><b>　　原文（二）</b></p><p>　　Accounting standards is accounting management activities based on the principle, the financial accounting standards are alw

38、ays to certain social economic background for its existing basis, also always reflect different social economic system, the legal system and some of the characteristics of human habits, and accounting standards for diffe

39、rent countries have different characteristics. But accounting standards after all is of economic development, put forward the objective requirement of the ac</p><p>　　1. The normative </p><p>　　

40、Each enterprise has a variety of economic business, and different industry enterprises and have their particularity. But with the accounting standard, accounting personnel in accounting as it has a common follow standard

41、, people from all walks of life can be in the same standard accounting work conducted on the basis of, so that the accounting behavior to achieve standardization, making accounting personnel to provide accounting informa

42、tion has wide consistency and comparability, greatly improvi</p><p>　　2. Authority </p><p>　　Accounting regulation, publication and implementation by the authorities to certain. The authorities

43、can is national legislation or administrative department, by its authorized the accounting professional groups. Accounting standards are able to as accounting work must comply with the accounting standards and the line o

44、f business, is one of the key factors of its authority. </p><p>　　3. Developmental </p><p>　　Accounting standards is in a certain social economic environment, people on the accounting practice o

45、f theoretical generalization and form. Accounting standards is relative stability, but along with the development of the social economy environment, accounting standards may also be changed, for the corresponding modific

46、ation, enrich and eliminated. </p><p>　　4. The combination of theory with time </p><p>　　Accounting standard is the theoretical basis of the accounting practice guidance, and accounting standard

47、s and accounting theory and the combination of the accounting practice, the content of the accounting standards, some from theoretical deduction, some comes from practice induction, and some of which came from relevant s

48、tate accounting work policies, but these are through the test of time. No accounting theory as the guide, there is no scientific standards; Without the test of practice, crite</p><p><b>　　原文（三）</b&g

49、t;</p><p>　　Long-term since, according to the requirement of economic development formulated a series of points departments and branch line of business accounting system, no independent accounting standards

50、formulated. With the reform of economic system and the implementation of the national policy, the accounting system has been completely can not adapt to the need of economic management, which requires the current account

51、ing system to carry on the important reforms, as soon as possible for accounting stan</p><p>　　1. The reform of enterprises, convert the enterprise economic mechanism, called for the release of accounting st

52、andards </p><p>　　With the deepening of the reform of the enterprise, the enterprise becomes independent commodity production operators, which calls for the enterprise can itself to the characteristics of it

53、s production and operation and financial management requirements, independent flexibly and scheduling funds, and in two separate right under the premise of enterprise and the owners of the confirmation between the relati

54、on of property right, which requires the enterprise accounting statements can fully correct</p><p>　　2. Cultivating and developing the market and realize the internationalization of the accounting informatio

55、n, which called for the release of accounting standards </p><p>　　Accounting information is the basis of economic activity and the media, and to have the kind of economic mechanism requires to have the kind

56、of information form and content, and the economic system to adapt the accounting information lack of comparability. The development of the market economy, about to achieve the socialization of economic activity and socia

57、l liquidity. The internationalization of the economy, the inevitable requirement of the socialization of accounting information, it is call</p><p>　　3. Improve and strengthen national economic regulation, ca

58、lled for the release of accounting standards </p><p>　　China's economic system reform goal is to establish adapt to market economy development needs of the economic system and economic operation mechanis

59、m. In the new economic system, the country will be mainly use indirect means to control, and to develop and implement accounting standards, can make the people from all walks of life set up accounting information in comp

60、arable, and on the basis of the analysis of the accounting information for use, according to the different countries all over the wo</p><p><b>　　原文（四）</b></p><p>　　Accounting standar

61、ds formulated the research so far, whether in theory or in practice, no matter in the accounting standards of self-improvement itself, or in the accounting standards of effects, have made great achievements in: </p>

62、;<p>　　1. Initially formed has global accounting regulations system </p><p>　　2. China and developed countries shorten the gap between the </p><p>　　3. Clear the relation of property righ

63、t, protecting the owner's equity </p><p>　　4. Promoting the accounting theory and accounting practice of research </p><p>　　5. To promote the reform of the world economy development and open

64、ing up</p><p><b>　　原文（五）</b></p><p>　　Accounting standard for business enterprises from the basic accounting standard and specific accounting standards composition. Specific accounti

65、ng standards are promulgation and implementation of countries system of accounting standards with a certain degree of influence, and to the enterprise accounting information disclosure of the relevant also plays an inest

66、imable role. But, in view of the present situation of all countries in the implementation of the specific standards process, there are s</p><p>　　Enterprise accounting regulations from the basic accounting s

67、tandards, specific accounting standards, industry accounting system, enterprise financial general rules and industry of financial system. The five aspects in the content of the different respectively on accounting and re

68、porting conduct standardized, their playing different roles. Specific accounting standards in basic accounting standard for guidance for, it is the embodiment of the basic accounting standard, practical, and at the same&

69、lt;/p><p>　　To fundamentally solve the specific accounting standards the passive state, the feasible method shall be the realization of accounting standards and accounting system and axle. Personally, the basic

70、 idea should be, the enterprise according to the specific accounting standards, the enterprise accounting system for existing proper revision, set a model of the accounting standard operational guidelines, to replace the

71、 existing enterprise accounting system and financial system, the trial before canc</p><p><b>　　原文（六）</b></p><p>　　Specific accounting standards currently out a few, but has shown its

72、 advantage, and in some ways to make up for the previous accounting system exists or deficiencies. The specific performance in the following respects. </p><p>　　1, shorten the gap between the international p

73、ractice. Economies of the countries participate in the international division of labor and the international competition is becoming increasingly increase trend for accounting information become the language of internati

74、onal business, accounting procedures and methods as more as possible using international accounting practices. And specific accounting standards come on stage and implementation, narrow the distance between the countries

75、. </p><p>　　2, more operational. Although specific accounting standards issued only a small part of, but all is involved in specific economic business accounting and accounting report issues make detailed re

76、gulations, mainly including the confirmation method, measurement method and report method three aspects, make it more maneuverability. </p><p>　　3, avoid the income of the empty to add to happen. Industry ac

77、counting rules, the enterprise should use the accrual principle, the merchandise shipped, provide labor services, and at the same time or money collected money obtained evidence, recognize revenue. According to the regul

78、ation, to some special services, such as the buyback business, shall confirm the implementation of income, which can cause virtually increased revenue, profit is not true. Income accounting standards to the ownership o&l

79、t;/p><p><b>　　原文（七）</b></p><p>　　Now that specific accounting standards itself has the advantage of not replace, so, in its implementation, can really play their due role? The answer is

80、 no. Is mainly shown in two aspects: </p><p>　　1, accounting personnel in the short term it is difficult to meet the specific accounting standards requirements, directly affects the implementation of the spe

81、cific accounting standards. </p><p>　　Specific accounting standards have a more obvious characteristics, that is, some economic business need accounting personnel to make professional judgment, then accounti

82、ng. Such as income accounting standards in revenue concept, recognizes the important income is, "the gross inflow of economic benefits", therefore accounting personnel in the use of income criterion accounting

83、income, especially must pay attention to the essence of the transactions to analyze forming income what is, and not like </p><p>　　2, to the specific accounting standards of the understanding of the, also is

84、 the specific accounting standards can play an important role. </p><p>　　The promulgation of the specific accounting standards and implementation, one of the most important is to ensure that one of the purpo

85、ses of accounting disclosure and authenticity of the comprehensive, in order to safeguard the legal rights of the accounting information user. But accounting personnel are able to understand the basic meaning of standard

86、s, understanding the standards, will directly affect the accounting recognition, measurement and reporting problems, then affects the authenticity</p><p>　　Such as income accounting standards on the change o

87、f revenue recognition principle, making the accounting personnel in the confirmation to analysis. Installment payment for sale on a commission basis, sales, sales, already collected payment for goods delivery pay up sale

88、s, collection draft settlement and sale mode, according to the standards and industry system to confirm the income of the formation, the result is the same, but for special circumstances, it is different. As to keep trad

89、e relatio</p><p>　　Want to make specific accounting standards implementation, and give full play to its due effect, should raise the quality of accounting personnel as a key work to grasp. Accounting personn

90、el quality of high and low is undoubtedly the accounting information quality high and low the deciding factor. In view of the different countries within the industry accounting personnel business level there is enormous

91、gap, the accounting personnel's qualifications to have strict regulations; For industry acco</p><p><b>　　原文（八）</b></p><p>　　We have said, specific standards the internal structur

92、e of the arrangement on should as far as possible is in line with international practice, so specific standards of external structure arrangement, are in accordance with international common practice? Through the analysi

93、s of other countries and international accounting practices, we see not hard, the western countries in the formulation and implementation of accounting standards process, usually is according to the existing practice, su