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.求会计毕业论文摘要的英文翻译
摘要:Abstract:
随着现代社会经济的发展,经过近十年的发展,我国注册会计师行业从无到有,其地位和作用日益被社会所认识,注册会计师队伍也稳步发展,其服务领域也从单纯的查帐验资逐步发展到会计报表审计,验资、设计会计制度,提供管理咨询、代理纳税申报等各个方面。With the development of modern social economy China's Certified Public Account (CPA)profession has grown gradually from nothing through the development for near ten years, its position and roles have been increasingly recognized by the society, and the ranks of CPA has also grown steadily. Now the service scope of CPA has been gradually expanded from simple capital adult and capital verification to various aspects such as adult of accounting statement, capital veriation, design of accounting systems,providing managemeent consultancy,acting tax returns.虽然我国的会计市场已经逐渐地建立起来,但社会的发展使注册会计师行业面临着激烈的竞争,其中往往伴随着不公平竞争,这一系列恶性竞争为我国注册会计师执业质量、公众形象、行业的壮大、财务信息使用者的利益带来了极大的影响。规范管理,建立公平竞争会计服务市场成为了当前注册会计师行业的当务之急。Although China's accounting market has been established gradually, the CPA profession is facing keen competition owing to the social development, of which unfair competitions often can be seen. Such kinds of malicious competitian bring about tremendous impact on the work quality, public image,and growth of CPA, as well as the benefits of financial information users. Consequently, to standardize the management and establish fairly competitive accounting services market has become a current priority of the CPA profession.
关键词:会计市场 竞争 影响 规范管理
Key Words: accounting market, competition,
impact, standardized management
3.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.
希望对你有所帮助,祝你成功!
4.急求:会计毕业论文摘要英文翻译
Money is a necessary condition for the enterprise production and operation activities, whether by way of equity capital and debt capital financing way, there are certain risks. Enterprises regardless of size, you must raise money foracquiring assets. In a market economy, enterprises must correctly choose thefinancing way to raise the production and business activities of the funds, to ensure the normal operation of enterprise production and management activitiesand the need to expand production. Risk factors in the process of financing to strengthen the financing risk ofenterprise risk management, enterprise and its causes, to grasp the meaning oftypes, financing risk control and prevention countermeasure to strengthenfinancing risk, so that enterprises can effectively prevent the financing risks,realize the enterprise financing cost, financing risk minimization, the economic benefits of the enterprise the best objective. The degree of business riskapproach because of indebtedness, the period and the use of funds different debt way facing pressure are also different. Therefore, the financing decision inplanning funds quantity needed, and with the appropriate methods to raise the funds needed outside, still must correct the trade-off between risk degree of different financing modes. Financing is one of the major risks faced by enterprises, because the modern enterprises attach great importance to the scale benefit, completely rely on its own funds for production and operation is difficult to generate economies of scale, external financing is a very effective wayof financing, with the expansion of the scale, the risk will come, but the risk of financing business just starting from the actual situation of the the enterprise,take effective measures can be fully controlled.。
5.求会计毕业论文摘要的英文翻译
摘要:Abstract:随着现代社会经济的发展,经过近十年的发展,我国注册会计师行业从无到有,其地位和作用日益被社会所认识,注册会计师队伍也稳步发展,其服务领域也从单纯的查帐验资逐步发展到会计报表审计,验资、设计会计制度,提供管理咨询、代理纳税申报等各个方面。
With the development of modern social economy China's Certified Public Account (CPA)profession has grown gradually from nothing through the development for near ten years, its position and roles have been increasingly recognized by the society, and the ranks of CPA has also grown steadily. Now the service scope of CPA has been gradually expanded from simple capital adult and capital verification to various aspects such as adult of accounting statement, capital veriation, design of accounting systems,providing managemeent consultancy,acting tax returns.虽然我国的会计市场已经逐渐地建立起来,但社会的发展使注册会计师行业面临着激烈的竞争,其中往往伴随着不公平竞争,这一系列恶性竞争为我国注册会计师执业质量、公众形象、行业的壮大、财务信息使用者的利益带来了极大的影响。规范管理,建立公平竞争会计服务市场成为了当前注册会计师行业的当务之急。
Although China's accounting market has been established gradually, the CPA profession is facing keen competition owing to the social development, of which unfair competitions often can be seen. Such kinds of malicious competitian bring about tremendous impact on the work quality, public image,and growth of CPA, as well as the benefits of financial information users. Consequently, to standardize the management and establish fairly competitive accounting services market has become a current priority of the CPA profession.关键词:会计市场 竞争 影响 规范管理Key Words: accounting market, competition,impact, standardized management。
6.求一篇英文财务论文 最好中英都有的那种
FinanceFinance is the science of funds management.[1] The general areas of finance are business finance, personal finance, and public finance.[2] Finance includes saving money and often includes lending money. The field of finance deals with the concepts of time, money and risk and how they are interrelated. It also deals with how money is spent and budgeted.Finance works most basically through individuals and business organizations depositing money in a bank. The bank then lends the money out to other individuals or corporations for consumption or investment, and charges interest on the loans.Loans have become increasingly packaged for resale, meaning that an investor buys the loan (debt) from a bank or directly from a corporation. Bonds are debt instruments sold to investors for organisations such as companies, governments or charities [3]. The investor can then hold the debt and collect the interest or sell the debt on a secondary market. Banks are the main facilitators of funding through the provision of credit, although private equity, mutual funds, hedge funds, and other organizations have become important as they invest in various forms of debt. Financial assets, known as investments, are financially managed with careful attention to financial risk management to control financial risk. Financial instruments allow many forms of securitized assets to be traded on securities exchanges such as stock exchanges, including debt such as bonds as well as equity in publicly-traded corporations.Central banks, such as the Federal Reserve System banks in the United States and Bank of England in the United Kingdom, are strong players in public finance, acting as lenders of last resort as well as strong influences on monetary and credit conditions in the economyThe main techniques and sectors of the financial industry。
7.求会计论文英文摘要翻译
Abstract: This article from the "edge effect" to explore the perspective of accounting ethics education, an analysis of accounting ethics education "marginal effect" mechanism, put forward a rational use of accounting ethics education "marginal effect" thinking. Keywords: accounting ethics; education; the marginal effect Abstract: In view of the existing financial system of China's colleges and universities increasingly rapid development of colleges and universities can not meet the needs of the status quo, this paper changes in accounting environment colleges and universities as a starting point, an analysis of the current university financial system problems, refer to the promulgation of the new "Enterprise Accounting Standards", on the University Financial general accounting system reform ideas and some specific accounting method. Keywords: College Financial; accounting system; cash basis; Select accrual【【希望可以帮助你】】。
8.急求:会计毕业论文摘要英文翻译
Money is a necessary condition for the enterprise production and operation activities, whether by way of equity capital and debt capital financing way, there are certain risks. Enterprises regardless of size, you must raise money foracquiring assets. In a market economy, enterprises must correctly choose thefinancing way to raise the production and business activities of the funds, to ensure the normal operation of enterprise production and management activitiesand the need to expand production.
Risk factors in the process of financing to strengthen the financing risk ofenterprise risk management, enterprise and its causes, to grasp the meaning oftypes, financing risk control and prevention countermeasure to strengthenfinancing risk, so that enterprises can effectively prevent the financing risks,realize the enterprise financing cost, financing risk minimization, the economic benefits of the enterprise the best objective. The degree of business riskapproach because of indebtedness, the period and the use of funds different debt way facing pressure are also different. Therefore, the financing decision inplanning funds quantity needed, and with the appropriate methods to raise the funds needed outside, still must correct the trade-off between risk degree of different financing modes. Financing is one of the major risks faced by enterprises, because the modern enterprises attach great importance to the scale benefit, completely rely on its own funds for production and operation is difficult to generate economies of scale, external financing is a very effective wayof financing, with the expansion of the scale, the risk will come, but the risk of financing business just starting from the actual situation of the the enterprise,take effective measures can be fully controlled.
9.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.
10.会计论文摘要 英文翻译 急
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: the tax law and accounting and accounting is closely related to the important way to determine the tax base by accounting can provide enterprise business income and business process, thus the circulation for tax service forehead, better embody the tax law spirit; 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, tax is in the process of enterprise production and management accounting to a spending, comprehensive accounting, also must use taxes into its accounting scope. 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。 When tax changes especially tax base changes, accounting must conesponding, adjust and become inevitable. 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。
Our current tax system in 24 taxes, covering almost all of the enterprise accounting links in a medium-sized enterprise speaking, tax accounting workload of accounting work about one third of the total. 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。 From the perspective of tax collection, the enterprise fords accounting quality height decide the various categories of taxes payable tax amount plan capture accuracy, also restricts the tax collection efficiency. 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。
Because of the accounting personnel quality are not up to high standards, high tax accounting error ration, the tax authorities certainly will invest huge human register material analysis and on-site audit. 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。 From the enterprise internal management level analysis, frequent tax error, not only to capture, but is also responsible for pay the tax payment and fined, increased the enterprise operation fund accidental expenditure. 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。
Enterprise accept tax inspection, some timely treatment after accounting, tax adjustment, but also have many enterprises didn't realize the importance of tax adjustment, after filling capture imposition done, doesn't adjust relevant accounting, some made for financial accounting adjustment, but enough skilled professional personnel, accountant processing is undeserved, lead to the accounting information distortion. 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。 Completes the billing adjustment is consolidate audit results, to ensure tax revenue for the country is important one annulus, it is also vital to enterprise, otherwise it may cause, repeat taxes. 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。
Further perfecting the tax accounting, is strengthening tax collection and administration and enterprise accounting management of dual task. 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。 Accounting of VAT payable in the tax accounting everyone can master, but the actual operating some misunderstanding about this problem, this paper also put forward some methods to solve them. 关键词:涉税会计核算; Keywords: tax accounting; 增值税会计核算; Value added tax accounting; 进项税会计核算; Income tax accounting;。
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