会计研究论文集的英语翻译

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

Abstract: by providing financial accounting information system, the information in enterprise management plays an important role. Accounting information processing from manual to make the traditional pattern of accounting computerization, gradually being broken, new accounting theories and ideas gradually established in accounting, thus promoting development and reform, but also promote the accounting computerization further improvement and development. Based on the discussion of computerized accounting and its characteristics, on the basis of the research on the development of traditional accounting computerized accounting, points out the influence of traditional accounting computerized accounting of accounting theory, accounting, auditing and internal control to some extent.Keywords: accounting theory, accounting audit internal control

翻译成英文是What are the English translations of the accounting papers下图是翻译截图

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 treatmentThe 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。

论文集: memoirRelative explainations: Examples:这本论文集已准备好可以出版了。 The collection of the theses is ready for publication.

近年，随着电子计算机和现代信息技术的发展，会计电算化越来越被企业所重视，会计电算化大大提高了会计管理人员的工作效率和会计信息处理的速度和准确性。 In recent years, as the electronic computers and the development of the modern information technology, computerized accounting more and more attention by enterprise, accounting computerized accounting management can greatly improve the efficiency of work and accounting information processing speed and accuracy. 会计电算化是集计算机学、信息学、管理学、会计学等多学科知识为一体的一门综合性的学科。 Accounting computerization is the collection computer science, informatics, management, accounting science knowledge for the integration of a comprehensive subject. 我国电算化的发展是管理现代化、会计自身改革和发展的需要，是时代发展的必然要求。 Our country is the development of the computerized accounting management modernization, their reform and development needs, it is the inevitable demand of The Times. 本文首先阐述了会计电算化的基本概念及其发展的背景，介绍了我国会计电算化总体现状，在此现状下影响我国会计电算化出现问题的因素有哪些，对这些因素进行一些分析阐述。 This article elaborates the basic concept of accounting computerization of its development in China, and introduces the background of the overall situation, the accounting computerization in the situation in China under the influence factors of computerized accounting problems, what are some of these factors are discussed. 然后主要对我国会计电算化工作中出现的问题从几个方面进一步的阐述和分析，提出在实际操作中存在的问题； Then mainly to the accounting computerization in China problems from several aspects the further discussed and analyzed, the paper puts forward the problems in actual operation; 最后对我国会计电算化工作中出现的问题进行探讨并提出解决问题的对策，进而总结与建议。 Finally appeared in the accounting computerization in China discusses problems and puts forward the countermeasures to solve problems, and to summarize and Suggestions.