会计毕业论文英文文献翻译

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 Keywords: intangible assets, acknowledgement of computation, comparision of accounting regulation, process of : Comparision between acknowledgement and computation of intangible assets under old and new accounting regulation as well as process of accounting.

With the modern social and economic development, after nearly 10 years of development, China Institute of Certified Public Accountants industry from scratch, its status and role of the community was growing awareness of the ranks of Certified Public Accountants has developed steadily, and its services from a simple audit To the progressive development of capital accounting statement audit, capital and accounting system designed to provide management consulting, tax returns agent, and so on. Although China's accounting market has been gradually established, but the development of society so that the CPA is facing intense competition, which is often accompanied by unfair competition, this series of cut-throat competition in China Institute of Certified Public Accountants for the quality of their work, the public image of the industry Growth of the user's financial information has brought about tremendous benefits. Standardize the management of the establishment of a level playing field accounting services market has become a current priority of the CPA.

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;

其实该招是第一招的变种，只不过该招仅适用于小片段的降重，并非全文。就像第一招所言，目前国内查重系统的范围仅限于中文论文，所以我们可以将需要降重的片段先翻译成英语，然后再翻译成中文。我学姐推荐的北京译顶科技那边做的不错，你可以考虑一下。你可以加速去知道了解下

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 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

标题：Comparison and Accounting Operation of the Confirmation and Measurement of Intangible Asset under the New and Former Accounting StandardsKey words: Intangible Asset (.) 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 (.). 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 .. 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 --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 ,; the other is the change in the subsequent measurement of ., 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.