会计论文中的英语翻译,高手请进!!!
new old accountants under the criterion system the intangible asset confirmed and the measurement comparison and accountant process
2. 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。
contents abstracts: Along with the world economics integrationadvancement unceasing advancement, the enterprise accounting systemalso must with international connect rails, in order to meet the ourcountry economy development actual need, Ministry of Finance rehasrevised "Enterprise Accountant Criterion", and gets up the officialimplementation to January 1, 2007, intangible asset change bigger, inorder to correctly understood and carries on accountant to process,carries on the contrast to the intangible asset confirmation and themeasurement aspect change especially to be essential. This criterionfully manifested with international accountant criterion hasteningwith, regarding has consummated our country enterprise accountingsystem, improved the accounting information quality and acceleratesthe Chinese economy to have the vital significance with theinternationalization development, "Enterprise Accountant Criterion"the sixth intangible asset, was carries on in the original criterionfoundation has revised once again, the intangible asset criterionchange was bigger, through new old accountant the criterion contrast,prompted the intangible asset in the confirmation and the measurementaspect change, was advantageous for the correct understanding andoperation intangible asset accountant processes. This article throughintangible asset confirmation and initial measurement aspect changeand under intangible asset following measurement aspect change twoangles quite new old criterion intangible asset change, processed tounder new criterion intangible asset accountant has conducted theresearch, finally had indicated myself to new intangible assetaccountant the criterion appraisal, positively affected in the newcriterion with the deficiency two aspects proposed own constructed thesolution, was for the purpose of thoroughly studying the criterion,accurately grasped accountant the processing method.
3.无形资产 Intangible asset
确认计量 Confirmation measurement
会计准则比较 Accountant criterion comparison
会计处理 Accountant processes
Abstract: With the unceasing progress of world economic integration, the enterprises accounting system must also measure up to the international standard. In order to adapt to the development requirement of China's economic, the Treasury Ministry revised the "Accounting Standards for Business Enterprises" and which officially take effect on January 1, 2007.There are large changes in intangible assets.In order to correctly understand and handle accounting treatment of intangible assets,the comparision the chages of the identification and measurement is articularly necessary. The guidelines fully reflects the international convergence of accounting standards, and have a great significance in constructing the accounting system in China, improving the quality of accounting information and speed up the internationalization of China's economic development. "Accounting Standards for Business Enterprises" No. 6 intangible assets is revised based on the original criteria , the intangible criteria has a larger change, comparing the old and new accounting standards, suggesting the changes in identification and measurement of intangible assets, it is easy to correctly understand and handle the operation of intangible assets accounting treatment. This paper comparing the old and new criteria from the two aspects of identifing intangible assets and initial measurement of change and follow-up measures of the changes intangibles changes,and also study the accounting treatment under the new guidelines . I finally show my evaluation of the new accounting standards for intangible assets, and give my opinion in the aspect of the positive impact and weakness of the new guidelines, aim to studying deeply studying the criteria and accurately grasp the accounting treatment methods.
Keywords: intangible assets confirmation and measurement accounting standards comparison accounting treatment
The accounting standards comparison of confirmation and measurement on intangible asset and accounting treatment in the new and old accounting standards system
时间紧促，能力有限，即供参考。
2. Abstract: With the world economy the continuous progress of the integration process, enterprises accounting system must also be the same international standards in order to adapt to the reality of China's economic development needs, the Ministry of Finance revised the "Accounting Standards for Business Enterprises" and January 1, 2007 to officially take effect, large changes in intangible assets, in order to correctly understand and accounting treatment of intangible assets identified and measured by comparing the change is particularly necessary. The guidelines fully reflects the international convergence of accounting standards, sound corporate accounting system in China, improve the quality of accounting information and speed up the internationalization of China's economic development with great significance, "Accounting Standards for Business Enterprises" No. 6 intangible assets is based on the original criteria were revised again , intangible criteria larger changes, the old and new accounting standards adopted by contrast, suggesting that recognition and measurement of intangible assets in the change, the correct understanding and facilitate the operation of intangible assets accounting treatment. This paper identified intangible assets and initial measurement of change and follow-up measures of intangible assets in terms of changes compared the old and new criteria intangibles changes, the new guidelines under the accounting treatment of intangible assets were studied, I finally showed that the new accounting standards for intangible assets evaluation, the positive impact of the new guidelines and weaknesses of the two aspects of its construction, aimed at studying in depth criteria accurately grasp the accounting treatment methods.
3. Keywords: Measuring intangible assets recognized accounting standards accounting treatment comparison
Abstract: With continuous development of the world economic integration, the accounting regulation for the companies must be in accordance with international standards. In order to meet the requirement of the economic development for our nation, the Ministry of Treasury has amended the Accounting Regulations for the Companies taking effective on the 1st of Jan 2007, including the dramatic changes for the intangible assets. As for the correct understanding and accounting practice, it is essential to make comparisions between acknowledgment and changes for calculation of intangible assets. This regulation like the direction of International Accounting Regulation, is of great significance in perfecting our accounting system, improving accounting information and fastening the steps of Chinese economy with international development. No 6 of Accounting Regulations for the companies is the intangible assets, amended on the basis of previous one with dramatic changes undertaken and it is much easier to understand and process the intangible assets by comparing with the old Regulations to highlight acknowledgement and calculation of intangible assets. By means of comparing the two aspects of changes in acknowledgement and initial computation of intangible assets and consequent computation of intangible assets, This article dedicated itself to the research of the accounting process of intangible assets in the new regulation. Eventually, it reflects my own evaluations on the intangible assets under the new regulations and advice by understanding the positive influences and disadvantages aiming to grasp the spirit of regulation and master the technique of accounting process.
3 Keywords: intangible assets, acknowledgement of computation, comparision of accounting regulation, process of accounting.
Addition: Comparision between acknowledgement and computation of intangible assets under old and new accounting regulation as well as process of accounting.
标题：Comparison and Accounting Operation of the Confirmation and Measurement of Intangible Asset under the New and Former Accounting Standards
Key words: Intangible Asset (I.A.)
Confirmation and Measurement确认计量
Comparison of Accounting Standards会计准则比较
accounting operation会计处理
Abstract: Along with the continuously progress of the Glob-integration in the world economy, our accounting system for business enterprises should also be geared to international norms. To fit the development of China’s economy, The Accounting Standards for Business Enterprises (ASBEs) has been revised by the Ministry of Finance and formally put into practice since January 1, 2007 , with some remarkable changes in respect of the Intangible Asset (I.A.). In order to properly understand and perform accounting operation, it is particularly important to compare the changes in terms of the confirmation and measurement of I.A.. The ASBEs fully exhibit our unanimous accounting system with the international accounting principle, thus having significant meaning for perfecting our accounting system of business enterprises, improving quality of accounting information and speeding up the internationalization of China’s economy.
The further revised Accounting Standards for Business Enterprises No.6 --Intangible Asset shows a remarkable change in the intangible asset. In the paper, contrasts are made from two angles: the one is the changes in the confirmation and original measurement of I.A,; the other is the change in the subsequent measurement of I.A., as compared the new ASBEs with the former Standards about the changes of intangible asset. Also a study is conducted on the accounting operation under the new ASBEs , while an evaluation on the new edition is finally presented, including the author’s opinions on both of the positive effects and the shortages of the new ASBEs, aiming at deeply studying and properly holding the accounting method.
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