会计论文外文翻译

Stockenterprisesisanimportantcurrentassets,itscorrectconfirmation,measurementanddisclosureoftheenterprise'sfinancialsituation,operatingresultshaveagreatinfluence.China'soriginal"industryaccountingstandards--inventory"tostandardizeenterpriseinventoryaccountinghasplayedapositiverole,buttherearealsosomepracticalproblemssuchasdeterminingtheactualcostofinventories.ThemovingweightedLIFOandnotuniversal,orcan'treflecttherealsituationofstockturnover;throughquitealongtimetheproductionactivitiestoachievesales,inventory,theincreaseordecreaseinexpensesdirectlyincludedinthecurrentprofitsandlosses,notconducivetoobjectivelyreflectthecostofinventory.Inordertoestablishacompletesystemofaccountingstandards,especiallyChina'saccessiontotheWorldTradeOrganization(WTO),speedinguptheintegrationintotheworldeconomyandglobalcapitalmarket,andtheinternationalizationofaccountingstandardsandtheneedsofincreasinglyurgent,inordertofurtherstandardizetheinventoryconfirmation,measurementanddisclosureofrelevantinformation,totherelevantpartiestoprovidetrue,reliablefinancialinformation,theMinistryoffinancefromtheinternationalaccountingstandardsandreasonablecontent,inthelightofourcountryaccountingproblemsinpractice,theoldinventoryguidelineswererevisedagain,andinFebruary15,2006promulgatedthe"EnterpriseAccountingStandardsNo.firstinventory",andrequeststhelistedcompanyshallenterintoforceasofJanuary1,2007.Thenewinventorystandardscomparedwiththeoldinventoriesstandardshavegreatlyimproved,theoldandthenewinventorystandardscleardifferences,infavorofthenewinventorystandardstothecorrectunderstandingandimplementation.Thispaperisonlya"inventory"ofnewandoldcriteriondifferencecarriesonthesimpleanalysis,firstelaboratedthenewenterpriseaccountingstandardspromulgatedthenecessity,basedonthis,respectivelyfromtheoldandnewinventorystandardsoverallstructuredifferenceandthespecificcontentofdifferencesintwoaspectstocarryonthecomparativeanalysis,finallyhadpointedoutourcountrynewinventorystandardssystemwhichpossiblymeetsintheimplementationprocesstheproblem,andputforwardtosolvethetrainofthoughtoftheproblem,sothattheaccountingpersonnelofthenewguidelinesfortheunderstandinganduseofhelp.Sothatwecanbetterstudy,understandingandapplicationofthenewaccountinginventorystandards.尽力而为！

摘要：税法与会计密切相关，会计核算是确定税基的重要途径，通过会计核算可以提供企业的营业收入额以及经营过程中的流转额，从而为税法服务，更好地体现税法精神；Abstract:thetaxlawandaccountingandaccountingiscloselyrelatedtotheimportantwaytodeterminethetaxbasebyaccountingcanprovideenterprisebusinessincomeandbusinessprocess,thusthecirculationfortaxserviceforehead,betterembodythetaxlawspirit;而同时，税收又是企业生产经营过程中的一项支出，会计要进行全面核算，也必然要将税收纳入其核算范围。Meanwhile,taxisintheprocessofenterpriseproductionandmanagementaccountingtoaspending,comprehensiveaccounting,alsomustusetaxesintoitsaccountingscope.当税制变更尤其是税基变动时，会计核算必然要与之相适应，调整便成为必然。Whentaxchangesespeciallytaxbasechanges,accountingmustconesponding,adjustandbecomeinevitable.我国目前税法体系中的24个税种，几乎覆盖了企业会计核算的所有环节，对一个中等规模的企业来说，涉税会计核算的工作量约占会计工作总量的三分之一。Ourcurrenttaxsystemin24taxes,coveringalmostalloftheenterpriseaccountinglinksinamedium-sizedenterprisespeaking,taxaccountingworkloadofaccountingworkaboutonethirdofthetotal.从税收征管的角度看，企业涉税会计核算质量的高低决定着各税种应纳税额计缴的准确性，也制约着税收征管效率。Fromtheperspectiveoftaxcollection,theenterprisefordsaccountingqualityheightdecidethevariouscategoriesoftaxespayabletaxamountplancaptureaccuracy,alsorestrictsthetaxcollectionefficiency.由于目前会计人员素质还没达到高标准，涉税会计核算差错率高，税务机关势必投入大量的人力进行申报资料分析和现场稽查。Becauseoftheaccountingpersonnelqualityarenotuptohighstandards,hightaxaccountingerrorration,thetaxauthoritiescertainlywillinvesthugehumanregistermaterialanalysisandon-siteaudit.从企业内部管理的层面分析，频繁的计税失误，不仅要补缴应纳的税款，还要承担滞纳金及罚款，增加了企业经营资金的意外支出。Fromtheenterpriseinternalmanagementlevelanalysis,frequenttaxerror,notonlytocapture,butisalsoresponsibleforpaythetaxpaymentandfined,increasedtheenterpriseoperationfundaccidentalexpenditure.企业接受税务稽查后，有的及时处理账务，进行纳税调整，但也有不少企业没有意识到纳税调整的重要性，补缴税款后就完事，不调整相关账务，有的虽作账务调整，但因财务人员业务不够熟练，会计处理不当，导致会计资料失真。Enterpriseaccepttaxinspection,sometimelytreatmentafteraccounting,taxadjustment,butalsohavemanyenterprisesdidn'trealizetheimportanceoftaxadjustment,afterfillingcaptureimpositiondone,doesn'tadjustrelevantaccounting,somemadeforfinancialaccountingadjustment,butenoughskilledprofessionalpersonnel,accountantprocessingisundeserved,leadtotheaccountinginformationdistortion.做好账务调整是巩固稽查成果、确保国家税收的重要一环，对企业来说也至关重要，否则可能会造成重复纳税。Completesthebillingadjustmentisconsolidateauditresults,toensuretaxrevenueforthecountryisimportantoneannulus,itisalsovitaltoenterprise,otherwiseitmaycause,repeattaxes.进一步完善涉税会计核算，是加强税收征管和企业会计管理的双重课题。Furtherperfectingthetaxaccounting,isstrengtheningtaxcollectionandadministrationandenterpriseaccountingmanagementofdualtask.会计核算中应交增值税的涉税会计核算大家都能够掌握，但实际操作仍然存在一些误区，本文也对该问题提出了一些解决方法。AccountingofVATpayableinthetaxaccountingeveryonecanmaster,buttheactualoperatingsomemisunderstandingaboutthisproblem,thispaperalsoputforwardsomemethodstosolvethem.关键词：涉税会计核算；Keywords:taxaccounting;增值税会计核算；Valueaddedtaxaccounting;进项税会计核算；Incometaxaccounting;

[summary]Atpresent,ouraccountinginformationexposedtheproblem,moreininformationhasbeenseriouslyaffectedournormaleconomicorderandeconomicdevelopment.thisarticlemainlyfromtheaccountinformationofthereasonsformakingthesubjectiveandobjectiveapproachintheanalysisofthereasonsforfurtherraisedsomesolutiontotheinformationofthemeasuresandmeasures.[thekeywords]fatheringaccountinginformationdistort,improvingaccountinginformationquality,reasonandcountermeasures

1.新旧会计准则体系下无形资产确认和计量的比较及会计处理newoldaccountantsunderthecriterionsystemtheintangibleassetconfirmedandthemeasurementcomparisonandaccountantprocess2.内容摘要：随着世界经济一体化进程的不断推进，企业会计制度也必须同国际接轨，为了适应我国经济发展的实际需要，财政部重新修订了《企业会计准则》，并于2007年1月1日起正式实施，其中无形资产变化较大，为了正确理解和进行会计处理，对无形资产的确认和计量方面的变化进行对比尤为必要。该准则充分体现了与国际会计准则的趋同，对于完善我国企业会计核算体系，提高会计信息质量和加速中国经济同国际化发展具有重要意义，《企业会计准则》第六号无形资产，是在原准则基础上进行了再一次修订，无形资产准则变动较大，通过新旧会计准则的对比，提示无形资产在确认和计量方面的变化，便于正确理解和操作无形资产会计处理。本文通过无形资产的确认和初始计量方面的变化和无形资产后续计量方面的变化两个角度比较新旧准则下无形资产的变化，对新准则下的无形资产的会计处理进行了研究，最后表明了本人对新无形资产会计准则的评价，在新准则的积极影响和不足之处两个方面提出了自己的建解，旨在深入学习准则，准确掌握会计处理方法。contentsabstracts:Alongwiththeworldeconomicsintegrationadvancementunceasingadvancement,theenterpriseaccountingsystemalsomustwithinternationalconnectrails,inordertomeettheourcountryeconomydevelopmentactualneed,MinistryofFinancerehasrevised"EnterpriseAccountantCriterion",andgetsuptheofficialimplementationtoJanuary1,2007,intangibleassetchangebigger,inordertocorrectlyunderstoodandcarriesonaccountanttoprocess,carriesonthecontrasttotheintangibleassetconfirmationandthemeasurementaspectchangeespeciallytobeessential.Thiscriterionfullymanifestedwithinternationalaccountantcriterionhasteningwith,regardinghasconsummatedourcountryenterpriseaccountingsystem,improvedtheaccountinginformationqualityandacceleratestheChineseeconomytohavethevitalsignificancewiththeinternationalizationdevelopment,"EnterpriseAccountantCriterion"thesixthintangibleasset,wascarriesonintheoriginalcriterionfoundationhasrevisedonceagain,theintangibleassetcriterionchangewasbigger,throughnewoldaccountantthecriterioncontrast,promptedtheintangibleassetintheconfirmationandthemeasurementaspectchange,wasadvantageousforthecorrectunderstandingandoperationintangibleassetaccountantprocesses.Thisarticlethroughintangibleassetconfirmationandinitialmeasurementaspectchangeandunderintangibleassetfollowingmeasurementaspectchangetwoanglesquitenewoldcriterionintangibleassetchange,processedtoundernewcriterionintangibleassetaccountanthasconductedtheresearch,finallyhadindicatedmyselftonewintangibleassetaccountantthecriterionappraisal,positivelyaffectedinthenewcriterionwiththedeficiencytwoaspectsproposedownconstructedthesolution,wasforthepurposeofthoroughlystudyingthecriterion,accuratelygraspedaccountanttheprocessingmethod.3.无形资产Intangibleasset确认计量Confirmationmeasurement会计准则比较Accountantcriterioncomparison会计处理Accountantprocesses

[the]atpresent,ourcountryofaccountinginformationdistortion,themoreexposuretothedistortionofaccountinginformationhasseriouslyaffectedournormaleconomicorderandeconomicconstruction.Thispaperfocusesonthereasonofthedistortionofaccountinginformationastheobjectiveandsubjectiveaspect,thispaperanalyzedthereasonsinfurtherputsforwardsomemeasurestosolvetheaccountinginformationdistortionandmeasures.[key]enterpriseaccounting,distortion,causesandcountermeasures

Inventoryflowisanimportantbusinessasset,itscorrectrecognition,measurementanddisclosureofthefinancialposition,resultsofoperationshaveasignificantimpact.China'sformer"industryAccountingStandards-Inventories"toregulatebusinessinventoryaccountinghasplayedapositiverole,buttherearesomepracticalproblems.Determinetheactualcostofinventories,suchasmobileweightingmethodandLIFOmethodisnotuniversal,ordoesnottrulyreflecttheflowofinventory;onthroughalongperiodofproductionactivitiestoachievesalesofinventory,toincreaseordecreaseincostsdirectlytoprofitorlossisnotconducivetoobjectiveandtrulyreflectthecostofinventories.Therefore,inordertoestablishacompletesystemofaccountingstandards,especiallyChinajoinedtheWorldTradeOrganization(WTO),theacceleratedintegrationintotheworldeconomyandthepaceofglobalcapitalmarkets,internationalaccountingstandardsandtheneedisincreasinglyurgent,inordertofurtherstandardizeinventoryofrecognition,measurementanddisclosureofrelevantinformationtotherelevantpartiestoprovidetrueandreliablefinancialinformation,theMinistryofFinancedrawonthecontentofinternationalaccountingstandardsandreasonablefortheissueofChina'saccountingpractice,theoldinventoryguidelineswererevisedagain,onFebruary15,2006issuedthe"AccountingStandardsforEnterprisesNo.1aninventory,"andrequireslistedcompaniesfromJanuary1,2007shallcomeintoforce.Newoldstockinventoryguidelinesandcriteriahavebeengreatlyimprovedcompared,cleardifferencesbetweentheoldandnewcriteriaforinventory,newinventoryguidelineswillhelpcorrectunderstandingandsmoothimplementation.Thisarticlewilldiscussoldandnew"inventory"criteriadifferencebetweenasimpleanalysis,firstdescribedtheintroductionofnewaccountingstandards,theneedforbusiness,onthisbasis,respectively,fromtheoverallstructureoftheoldandnewcriteriaforinventorydifferencesanddifferencesinthespecificcontentofacomparativeanalysisoftwoaspects,Finallyournewinventorystandardssystemintheimplementationprocessmayencounterproblemsandproposesolutionstothoseproblems,sothattheaccountingstaffonthenewguidelinestohelpunderstandanduse.Sothatwecanbetterlearning,understandingandapplicationofnewaccountingstandardsinventory.