求助英语高手,帮忙翻译一下毕业论文摘要,不要翻译软件,要手工的谢谢!

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摘要:
在市场经济条件下,由于竞争风险的日益加剧,会计所处的客观经济环境的不确定性程度越来越高,所以会计信息使用者更加重视与不确定性相关的风险信息的揭示,从而,谨慎性原则的应用成为必然。谨慎性原则的广泛运用,有利于防止企业包装上市、虚夸资产、扩大利润的现象发生,能为有关各方提供更加真实可靠的会计信息,有利于保护债权人和小股东的利益,提高企业在市场上的竞争力。但由于谨慎性原则在运用中具有明显的倾向性、主观臆断性等弱点。随着应用范围的扩大,人为调节费用、操纵利润的空间也增大。在我国颁布新会计准则中,谨慎性原则得到了进一步的体现。文章着重研究谨慎性原则在我国新会计准则的应用,并对如何正确运用谨慎性原则进行探讨。

Abstract:
Under the conditions of market economy, due to competition the growing risks, accounting the objective economic environment of increasingly high degree of certainty, so the accounting information user more attention to uncertainties related to the risk of information revealed, thus, the application of the principle of caution become inevitable. The prudence principle is widely used to prevent enterprise packing list, and expand the profit rhetorical assets for relevant parties, and provide more reliable accounting information, be helpful for protecting the interests of shareholders and creditors, improve the competitiveness of enterprises in the market. But because of the principle of caution in use has obvious tendency, subjective judgement and weaknesses. With the expanding the scope of application of artificial regulation fees, manipulation, and increase the profit space. In China's new accounting standards promulgated, prudence principle has been further. This paper studies the principle of caution in China's new accounting standards, and the application of how to correctly apply the principle of caution.
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第1个回答  2009-06-11
Under market economic conditions, risks as a result of growing competition, the objective of accounting in which the uncertainty of the economic environment is becoming more and so pay more attention to the users of accounting information and uncertainties related to the risk of revealing information, thus, Application of the principle of prudent inevitable. The broad principle of prudent use of the packaging will help to prevent the listing of enterprises,虚夸assets, maximize profits phenomenon occurred, the parties concerned to provide a more true and reliable accounting information is conducive to the protection of creditors and minority shareholders, improve the market competitiveness. However, due to the principle of prudence in the use of an obvious bias, such as subjective weakness. With the expansion of the scope of application, the cost of man-made regulation, control of the space increase profits. In China the promulgation of new accounting standards, the principle of prudence has been further embodiment. The article focuses on the principle of prudence in our application of new accounting standards, and how to correctly use to explore the principle of caution.
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参考资料:zijie

第2个回答  2009-06-07
Abstract:

    Under market economic conditions, risks as a result of growing competition, the objective of accounting in which the uncertainty of the economic environment is becoming more and so pay more attention to the users of accounting information and uncertainties related to the risk of revealing information, thus, Application of the principle of prudent inevitable. The broad principle of prudent use of the packaging will help to prevent the listing of enterprises,虚夸assets, maximize profits phenomenon occurred, the parties concerned to provide a more true and reliable accounting information is conducive to the protection of creditors and minority shareholders, improve the market competitiveness. However, due to the principle of prudence in the use of an obvious bias, such as subjective weakness. With the expansion of the scope of application, the cost of man-made regulation, control of the space increase profits. In China the promulgation of new accounting standards, the principle of prudence has been further embodiment. The article focuses on the principle of prudence in our application of new accounting standards, and how to correctly use to explore the principle of caution.
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