国际会计准则中英文对照外文翻译文献

31

号止

< br>,

时间跨度近

16

年

1

～

31

号国际会计准则之间既不成体系

,

也没有严格的 分类。

而我国目前制定具

l

体会计准 则

,

既有几十年来制定和实施会计核算制度的经验和教训为借鉴

,

又有

西方国家成功的经验和教训为 参照

,

所以

,

我们有条件在一个更高的起点上

,

对我

国会计准则作出系统设计

,

形成一个相对严密的关系。

具体表现为

:

具体准则、

各

行业共同经济业务的准则、

有关特殊经济业务的准则、

各行业共有的特殊业务的

准则特殊行业的特殊业务的准则、

有关会计报表的准则其中

:

各行业共同经济业

务的准则

,

是各行业所共有的

,

包括应收款项、存货、投 资、固定资产等。各行

业共有的特殊业务的准则

,

包括外币业务、

租赁业务、

清算业务等

;

特殊行业的特

殊业务准则

,

包括金融行业的存贷款业务等。

有关会计报表的准则

,

包括资产负债

表、损益表、现金流量表、合并 会计报表

,

以及帐后事项、前期事项的调整等。

原文（一）

The

rapid

development

of

world

trade

and

international

capital

flow

will

the

world economy fast into the era of globalization. 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 played more and more important role, market participants also

the higher and higher demands are proposed. Along with the market economy system

gradually establish and perfect, and some countries have joined the wto international,

the quickening of the process of market opening degree of enhanced, and the market

economy

development

process

of

inevitable

of

financial

problem

arises,

the

urgent

need

to

perfect

accounting

standards

are

regulated.

However,

in

the

accounting

standards establishing process, necessary to seriously think about sort of the concept

of

accounting

standards,

make

accounting

standards

standardized,

accurate

and

convenient operation, economic and practical.

Because

each

country's

history,

environment,

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

l

between

lack

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 department and the

national accounting, economic organizations are working to accounting standards of

thinking and research,

and strive to

develop

a set

of suitable for different

countries

and economic environment in the specification of the accounting standard, in order to

enhance

the

comparability

of

accounting

information,

reduce

the

economic

communication between countries in the cost of converting information.

原文（二）

Accounting standards is accounting management activities based on the principle,

the financial accounting standards are always 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

different countries have different characteristics. But accounting standards after all is

of

economic

development,

put

forward

the

objective

requirement

of

the

accounting

standard.

It

the

level

of

social

and

economic

development

and

accounting

management of the basic requirements is adaptable to a, therefore, each country must

have some common accounting standards:

1. The normative

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, 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

information

has

wide

consistency

and

comparability,

greatly

improving the quality of accounting information.

2. Authority

Accounting

regulation,

publication

and

implementation

by

the

authorities

to

certain. The authorities can is national legislation or administrative department, by its

authorized

the

accounting

professional

groups.

Accounting

standards

are

able

to

as

l