会计论文摘要翻译成英语
存货是企业的一项重要流动资产，它的正确确认、计量和披露对于企业的财务状况、经营成果具有重大的影响。我国原《业会计准则——存货》对规范企业存货的核算起到了积极作用，但也存在一些实际问题．如确定发出存货实际成本的移动加权法和后进先出法不具有普遍性，或不能真实地反映存货流转情况 ；对需要通过相当长时间的生产活动才能达到销售状况的存货，将其增减费用直接计入当期损益不利于客观、真实地反映存货成本。
因此为了建立完整的会计准则体系 ，尤其是中国加入世界贸易组织（WTO）后，加快了融入世界经济体系和全球资本市场的步伐，与国际化会计准则接轨的需要也日益迫切,为了进一步规范存货的确认、计量和相关信息的披露 ，向有关各方提供真实、可靠的财务信息 ，财政部借鉴国际会计准则的合理内容，针对我国会计实践中的问题 ，对旧存货准则重新进行了修订，并于 2006年 2月 15日颁布了《企业会计准则第 1号一 存货》，并要求上市公司从 2007年 1月 1日起施行。新存货准则与旧存货准则相比有了较大地改进，明确新旧存货准则的差异，有利于新存货准则的正确理解和顺利实施。本文仅就新旧《存货》准则的差异进行简单分析，首先阐述了新企业会计准则出台的必要性，在此基础上，分别从新旧存货准则总体结构差异和具体内容差异两方面进行了比较分析，最后指出了我国新存货准则体系在实施过程中可能遇到的问题，并提出解决问题的思路，以便对会计人员对新准则的理解与使用提供帮助。以便于我们能更好的学习、理解和应用新会计存货准则。
Stock enterprises is an important current assets, its correct confirmation, measurement and disclosure of the enterprise's financial situation, operating results have a great influence. China's original" industry accounting standards -- inventory" to standardize enterprise inventory accounting has played a positive role, but there are also some practical problems such as determining the actual cost of inventories. The moving weighted LIFO and not universal, or can't reflect the real situation of stock turnover; through quite a long time the production activities to achieve sales, inventory, the increase or decrease in expenses directly included in the current profits and losses, not conducive to objectively reflect the cost of inventory.In order to establish a complete system of accounting standards, especially China's accession to the World Trade Organization ( WTO ), speeding up the integration into the world economy and global capital market, and the internationalization of accounting standards and the needs of increasingly urgent, in order to further standardize the inventory confirmation, measurement and disclosure of relevant information, to the relevant parties to provide true, reliable financial information, the Ministry of finance from the international accounting standards and reasonable content, in the light of our country accounting problems in practice, the old inventory guidelines were revised again, and in February 15, 2006 promulgated the" Enterprise Accounting Standards No. first inventory", and requests the listed company shall enter into force as of January 1, 2007. The new inventory standards compared with the old inventories standards have greatly improved, the old and the new inventory standards clear differences, in favor of the new inventory standards to the correct understanding and implementation. This paper is only a" inventory" of new and old criterion difference carries on the simple analysis, first elaborated the new enterprise accounting standards promulgated the necessity, based on this, respectively from the old and new inventory standards overall structure difference and the specific content of differences in two aspects to carry on the comparative analysis, finally had pointed out our country new inventory standards system which possibly meets in the implementation process the problem, and put forward to solve the train of thought of the problem, so that the accounting personnel of the new guidelines for the understanding and use of help. So that we can better study, understanding and application of the new accounting inventory standards.
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第1个回答 2011-10-03
Inventory flow is an important business asset, its correct recognition, measurement and disclosure of the financial position, results of operations have a significant impact. China's former "industry Accounting Standards - Inventories" to regulate business inventory accounting has played a positive role, but there are some practical problems. Determine the actual cost of inventories, such as mobile weighting method and LIFO method is not universal, or does not truly reflect the flow of inventory; on through a long period of production activities to achieve sales of inventory, to increase or decrease in costs directly to profit or loss is not conducive to objective and truly reflect the cost of inventories.
Therefore, in order to establish a complete system of accounting standards, especially China joined the World Trade Organization (WTO), the accelerated integration into the world economy and the pace of global capital markets, international accounting standards and the need is increasingly urgent, in order to further standardize inventory of recognition, measurement and disclosure of relevant information to the relevant parties to provide true and reliable financial information, the Ministry of Finance draw on the content of international accounting standards and reasonable for the issue of China's accounting practice, the old inventory guidelines were revised again, on February 15, 2006 issued the "Accounting Standards for Enterprises No. 1 an inventory," and requires listed companies from January 1, 2007 shall come into force. New old stock inventory guidelines and criteria have been greatly improved compared, clear differences between the old and new criteria for inventory, new inventory guidelines will help correct understanding and smooth implementation. This article will discuss old and new "inventory" criteria difference between a simple analysis, first described the introduction of new accounting standards, the need for business, on this basis, respectively, from the overall structure of the old and new criteria for inventory differences and differences in the specific content of a comparative analysis of two aspects, Finally our new inventory standards system in the implementation process may encounter problems and propose solutions to those problems, so that the accounting staff on the new guidelines to help understand and use. So that we can better learning, understanding and application of new accounting standards inventory.本回答被提问者采纳
Therefore, in order to establish a complete system of accounting standards, especially China joined the World Trade Organization (WTO), the accelerated integration into the world economy and the pace of global capital markets, international accounting standards and the need is increasingly urgent, in order to further standardize inventory of recognition, measurement and disclosure of relevant information to the relevant parties to provide true and reliable financial information, the Ministry of Finance draw on the content of international accounting standards and reasonable for the issue of China's accounting practice, the old inventory guidelines were revised again, on February 15, 2006 issued the "Accounting Standards for Enterprises No. 1 an inventory," and requires listed companies from January 1, 2007 shall come into force. New old stock inventory guidelines and criteria have been greatly improved compared, clear differences between the old and new criteria for inventory, new inventory guidelines will help correct understanding and smooth implementation. This article will discuss old and new "inventory" criteria difference between a simple analysis, first described the introduction of new accounting standards, the need for business, on this basis, respectively, from the overall structure of the old and new criteria for inventory differences and differences in the specific content of a comparative analysis of two aspects, Finally our new inventory standards system in the implementation process may encounter problems and propose solutions to those problems, so that the accounting staff on the new guidelines to help understand and use. So that we can better learning, understanding and application of new accounting standards inventory.本回答被提问者采纳
第2个回答 2012-08-09
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