1.会计英语论文 800字哦
CONCLUSION The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each country. If public and private companies are subject to the same financial reporting requirements, as in many IASB countries, then the need for separate private company GAAP might be justified within an appropriate cost-benefit framework. In contrast, private companies in the U.S. are not required to comply with public company GAAP. Given this difference in the institutional environment, calls for private company GAAP in the U.S. must consider the demand for and supply of financial reporting information in the current private company marketplace. Survey research in the U.S. indicates that private company users find public company GAAP financial statements to have significant decision usefulness, and to be cost-benefit effective. In addition, evidence suggests that when the cost-benefit calculus is not favorable, market forces lead to deviations from GAAP. While some assert that the needs of private company financial statement users differ from those of public company stakeholders, the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the U.S. Overall, if there is demand for separate private company GAAP, then market forces, rather than standard setters, may be better at meeting the differential information needs of . The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the U.S.结论 该委员会认为要求独立的私人公司一般公认会计原则应裱在法律和制度环境的。
如果公共和私人公司有相同的财务报告的要求,在许多国家,并在此基础上,需要IASB进行为独立的私人公司公认会计准则的称义在适当的财政框架。相比之下,私营企业在美国也不需要符合上市公司一般公认会计原则。
鉴于此,分别在制度环境呼吁私人公司一般公认会计原则在美国必须考虑需求和供给的财务报告信息在当前的私人公司的市场。 调查研究表明,在美国上市公司,用户找到私人公司财务报表有显著的公认会计准则决策有用性、利益有效。
此外,有证据表明,在财政微积分并非有利,市场力量导致偏离公认会计准则的前提下。虽然有些断言的需要,民营企业财务报表使用者不同利益相关者的上市公司,委员会不会发现明显的证据表明微分用户需求或一个清晰的清晰度的需求导致了差,不同于一般公认会计原则框架当前上市公司财务报告的要求,在美国的整体,如果有需求,独立的私人公司公认会计准则的前提下,市场力量,而非标准者,可以更好地满足需求. 微分信息该委员会也不觉得有说服力的论据为准则制定者去创造一个独立的私人公司一般公认会计原则在美国。
2.求英文的会计英语论文
The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each country. If public and private companies are subject to the same financial reporting requirements, as in many IASB countries, then the need for separate private company GAAP might be justified within an appropriate cost-benefit framework. In contrast, private companies in the U.S. are not required to comply with public company GAAP. Given this difference in the institutional environment, calls for private company GAAP in the U.S. must consider the demand for and supply of financial reporting information in the current private company marketplace.
Survey research in the U.S. indicates that private company users find public company GAAP financial statements to have significant decision usefulness, and to be cost-benefit effective. In addition, evidence suggests that when the cost-benefit calculus is not favorable, market forces lead to deviations from GAAP. While some assert that the needs of private company financial statement users differ from those of public company stakeholders, the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the U.S. Overall, if there is demand for separate private company GAAP, then market forces, rather than standard setters, may be better at meeting the differential information needs of . The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the U.S.
3.会计英语论文 800字哦
CONCLUSION The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each country. If public and private companies are subject to the same financial reporting requirements, as in many IASB countries, then the need for separate private company GAAP might be justified within an appropriate cost-benefit framework. In contrast, private companies in the U.S. are not required to comply with public company GAAP. Given this difference in the institutional environment, calls for private company GAAP in the U.S. must consider the demand for and supply of financial reporting information in the current private company marketplace. Survey research in the U.S. indicates that private company users find public company GAAP financial statements to have significant decision usefulness, and to be cost-benefit effective. In addition, evidence suggests that when the cost-benefit calculus is not favorable, market forces lead to deviations from GAAP. While some assert that the needs of private company financial statement users differ from those of public company stakeholders, the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the U.S. Overall, if there is demand for separate private company GAAP, then market forces, rather than standard setters, may be better at meeting the differential information needs of . The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the U.S.结论 该委员会认为要求独立的私人公司一般公认会计原则应裱在法律和制度环境的。
如果公共和私人公司有相同的财务报告的要求,在许多国家,并在此基础上,需要IASB进行为独立的私人公司公认会计准则的称义在适当的财政框架。相比之下,私营企业在美国也不需要符合上市公司一般公认会计原则。
鉴于此,分别在制度环境呼吁私人公司一般公认会计原则在美国必须考虑需求和供给的财务报告信息在当前的私人公司的市场。 调查研究表明,在美国上市公司,用户找到私人公司财务报表有显著的公认会计准则决策有用性、利益有效。
此外,有证据表明,在财政微积分并非有利,市场力量导致偏离公认会计准则的前提下。虽然有些断言的需要,民营企业财务报表使用者不同利益相关者的上市公司,委员会不会发现明显的证据表明微分用户需求或一个清晰的清晰度的需求导致了差,不同于一般公认会计原则框架当前上市公司财务报告的要求,在美国的整体,如果有需求,独立的私人公司公认会计准则的前提下,市场力量,而非标准者,可以更好地满足需求. 微分信息该委员会也不觉得有说服力的论据为准则制定者去创造一个独立的私人公司一般公认会计原则在美国。
4.求会计论文英文摘要
诚信是会计工作的灵魂,是会计人员应遵守的职业道德,会计核算应当以实际发生的交易或事项为依据,如实反映企业的财务状况和经营成果,但是现实中由于种种原因有些单位的会计人员诚信缺失,弄虚作假,致使会计资料失真,给社会造成严重的危害。
Honesty is the soul of accounting work, is accounting personnel should abide by professional ethics, accounting shall use of actual transactions or events as the basis, and truthfully reflect the enterprise's financial position and operating results, but in reality, due to various reasons some units of accounting personnel, which lack of credibility, fraudulent accounting information distortion, causing serious harm to the society.
本文探讨了会计诚信的内涵,对会计诚信缺失的危害性、成因做出了具体分析并结合我国的实际情况提出了一系列有关完善会计诚信制度的对策,希望全社会都能行动起来,“以诚实守信为荣,以见利忘义为耻”为行动准则,营造良好诚信的社会氛围,让诚实守信者得到回报,让弄虚作假者无生存之地,使会计诚实守信原则深入人心,使市场经济秩序更加科学合理。
This paper discussed the connotation of accounting sincerity, the lack of accounting credibility harmfulness, cause made specific analysis and combining with the actual situation of China put forward a series of accounting sincerity on perfecting system of entire society measures, and hopes to action, "honesty, ashamed of forgotting proud of action rule," to create good good faith society ShouXinZhe atmosphere, let a honest, who returns to live, without fraudulent accounting honesty principle to thorough popular feeling, make the order of the market economy more scientific and reasonable.
5.会计毕业论文英语摘要 翻译
In reform and opening up, China's economy gradually developed today, With the growing number of private enterprises as well as a fairly good development of private enterprises have emerged. Accounting Accounting Oversight as one of the basic functions of China's economic system of supervision of the important components. I Liu Zhengqing the Tannery Ltd. small private enterprises as an example start of the accounting oversight system, While consolidating their professional knowledge to increase their professional knowledge and the accounting knowledge and understanding, the other is also beneficial to the future path of accounting positions, the right to do their own accounting played a self-restraint and the role of supervision. This paper is to introduce a system of accounting concepts, it should form a concept. Then listed the domestic and international supervision of the implementation of the accounting system and examples of successful not because of the accounting oversight and attention to efficiency units loss example. With these two contrasting examples, Liu Zhengqing will look at the Tannery Limited private enterprise accounting system, and its analysis, identify its accounting system problems exist, then tries to find solutions to these problems and advice. To the small private enterprises accounting system exists in the analysis of mapping out some private enterprises common problems and proposed solutions to these problems recommendations or ideas.
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6.会计论文相关的英语参考文献
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内容来自用户:三一教学考试
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⑴aicpa,1994,"improving business reporting:a customs focus".
⑵fasb,XX,"improving business reporting:insights into enhancing voluntarydisclosures".
⑶storey and teague,1995,"foundation of accounting theory and policy",the dryden press.
⑷previts and merino,1979,"a history of accounting in american",john wiletson press.
⑸scott,1997,"financial accounting theory",prentice-hall publishing company..
⑺upton,XX,"business and financial reporting,challenges from the new economy",fasb.
⑻zeff and dharan,1994,"readings and notes on financial accounting:issues and controversies", mcgraw-hill company.
外文经典文献:
watts , ross , and jerold l. zimmerman. toward a positive theory of determination of accounting standards .the accounting review (jan 1978)
watts , ross , and jerold l. zimmerman. positive accounting theory: a ten year perspective. the accounting review (jan 1990)
sorter , george h.an event approach to basic a
7.求:英语好的 写一篇关于会计的英语小论文(100词)和关于大学生活
Time being spent at a university is a most worthwhile period in a young person's life. This is a time when a student begins to form his or her ideas about life in general. Attending classes and studying in the library keep a student busy and provide him or her with access to valuable information, adding to his or her knowledge base. Campus life can also be rich and colorful. Most universities offer a variety of extracurricular activities such as sports events, contests, and other social gatherings, enabling the students to experience relief fi'om study and homework. Students often form lifelong friendships through the varied experiences of university life.
During the time a student spends at university, he not only develops his intellectual ahilites,he also develops social skills as well as knowledge and wisdom necessary for choosing a future career. By learning how to balance intense study and recreation, a student will be well prepared for the challenges of future responsibilities.
8.求会计论文英文摘要翻译
First, a summary: the complexity of accounting information, resulting in the original analysis of the financial reporting system has been far from enough to meet the needs of the present analysis. Moreover, there may be a lot of bias, the opposite conclusion. Therefore, we should focus on the actual financial statements of SMEs, to take corresponding measures to be supplemented and improved. That is, to maximize the use of an accounting report and financial statements as indicators of the beginning of filling the information provided. Analysis of accounting statements in order to make more accurate and reliable, small and medium-sized to reduce the uncertainty of decision-making and reduce the risk of enterprise development.II, Abstract: The combination of China's venture capital practice, the risk of investment projects for the operation of the management of risks in the analysis, the crux of the issue is risk control. Scientific management to risk control, risk investment for the effective use of means to promote the transformation of scientific and technological achievements, so that the risk of investment projects to achieve the best economic results integrated with important practical significance.Third, a summary can not be separated from the development of high-tech venture capital support, but the probability of success of venture capital is relatively low and thus to study the venture capital and its risk factors in the importance of preventive strategies. Of venture capital in the risk factors were analyzed, and the corresponding risk prevention strategies.IV Abstract: Analysis of indicators of profitability is the core of the financial analysis is most concerned about the owner as well as business owners and creditors to be concerned about. For a reflection of corporate profitability, it is necessary to seek an objective, comprehensive and accurate. In this paper, analysis of indicators of the profitability of the defects, made some suggestions for improvement and perfection of the views and specific methods of operation.Keywords: profitability; financial analysis; cash flow。
9.求英文的会计英语论文求大神帮助
The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each country. If public and private companies are subject to the same financial reporting requirements, as in many IASB countries, then the need for separate private company GAAP might be justified within an appropriate cost-benefit framework. In contrast, private companies in the U.S. are not required to comply with public company GAAP. Given this difference in the institutional environment, calls for private company GAAP in the U.S. must consider the demand for and supply of financial reporting information in the current private company marketplace. Survey research in the U.S. indicates that private company users find public company GAAP financial statements to have significant decision usefulness, and to be cost-benefit effective. In addition, evidence suggests that when the cost-benefit calculus is not favorable, market forces lead to deviations from GAAP. While some assert that the needs of private company financial statement users differ from those of public company stakeholders, the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the U.S. Overall, if there is demand for separate private company GAAP, then market forces, rather than standard setters, may be better at meeting the differential information needs of . The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the U.S.。
10.在线等:会计英语翻译(毕业论文摘要翻译)
In 2006, China enacted the new corporate accounting guidelines, which becomes a hot topic for a lot of people to learn, it acts as an instructive and theoretic guideline, even providing a theory basis for studying the specific guidelines.
This paper first expounds on the necessity and meaning of this basic guideline amending and its effect and status.It thinks the basic guideline amending is the first step of "walking on two steps" for the finance accounting concept framework that our country intends to construct;secondly, it makes a research on the comparison between the old basic guideline before amending and the new one after amending, considering the new accounting guideline construcs a complete set of stratified system for accounting guideline.Besides broadening its established laws and regulations,it carries through a research on the difference comparison according to the accounting objective, the quality requirement of accounting information, the confirmation of finance accounting elements, and the finance report system. Thirdly, the paper stresses to study the comparison between the guideline and IASB "making framework for finance report form", making a comparison research respectively on guideline's legal status, enacting objectives, structure, finance accounting objectives, basic assumption, element characteristic of finance report form, confirmation and measurement.Although our country's accounting guideline is based on IASB's IFRS, it still remains its china's feature with further strengthening the international synchronization.
In the end, the paper takes a look at the prospect of our country's basic guideline, making efforts to transform it into the finance accounting concept framework which will comply with the international practice even more, and finish the significant second step of the "walking on two steps" policy.
手工翻译,好累啊。参考下,好的话,给分吧。