英语高手进！论文摘要翻译，谢谢！很急~（在线翻译勿扰）

According to the new standard of classification of assets and again to regulate the assets devaluation accounting, new guidelines for the assets impairment of enterprise accounting standards and the loss of asset impairment is the recognition and row and could turn a comparative analysis, etc. Expounds the confirmation and launching asset impairment of assets devaluation accounting comprehensively analyzed the necessity, in the current asset impairment confirmed, any sign of possible assets impairment judgment situation and problems, etc. New accounting standards on fixed asset impairment has made the new regulation, it embodies the prudence principle of accounting, make the fixed assets depreciation accounting further perfect and guarantee the authenticity of corporate profits, but also for the steady reflect the financial position and operating results, which has played a positive role. Asset impairment of enterprise accounting of the issues involved was expounded. First introduces the first of the accounting standards for enterprises no. 8 - asset impairment, regulating scope, on the basis of relevant impairment estimates, respectively, the recoverable amount, asset revaluation, headquarters of the loss of asset impairment of accounting treatment were discussed and analyzed, then puts forward the views of the author.

Because assets impairment the recognition and measurement of the operability is poor, give enterprises using the defects of assets impairment, within the scope of certain and earnings management operation profit left a space. 2006, China promulgated the new asset impairment criterion, clear signs of regulating the asset impairment judgment, assets recoverable amount measurement, the loss of asset impairment, the recognition and measurement of the asset group identification of the disclosure of the relevant asset impairment such specific problems, and curb business unit optional operation profit behavior. However, because the restrictions, real market factors new guidelines still existed some shortage, is a need to further improve and perfect.

记得给分 幸苦分

你摘要的翻译一般找人都需要200-300元的 没有人给白翻

Classifies according to the new criterion to the property essential factor and to property depreciation accountant again standard, under the new criterion the enterprise each property depreciation calculation's suitable criterion, the property depreciation lose confirmation, row with whether to return and so on aspects to carry on the comparative analysis. Elaborated the property depreciation confirmation and the development property depreciation accountant's necessity, overall analysis our country present property depreciation confirmation, depreciation sign aspect and so on judgment present situations and question. The new accounting standards have made the new stipulation to the fixed asset depreciation, it has manifested accountant's discrete principle, caused the fixed asset depreciation the calculation to further consummate, has guaranteed the profit of enterprise authenticity, also to reflect steady the financial situation and the management performance played the positive role. The question which involves to the enterprise assets depreciation calculation has carried on the thorough discussion. First has been clear about "Business accounting Criterion 8th - - Property Depreciation" the standard scope, based on this, might take back accountant who separately to the related depreciation reckoning time the amount, the write-up assets, the headquarters property depreciation lost to process and so on to carry on the elaboration and the analysis, then proposed author's viewpoint. Because the property depreciation preparation's confirmation and the measurement feasibility are bad, for the enterprise using the property depreciation preparation's flaw, carried on the earnings management in certain scope inside control profit to leave behind the space. in 2006 our country has promulgated the new property depreciation criterion, was clear about the standard property depreciation sign the judgment, the property to be possible to take back the confirmation which and the measurement, property group's recognizing as well as the related property depreciation disclosure the amount the measurement, the property depreciation lost and so on concrete question, operated the profit at will in order to help the containment Enterprises and institutions the behavior. But, because the realistic market factor's limit, the new criterion has some insufficiencies, needs to further improve and to consummate.