會計準則-外文翻譯

1、西京學院本科畢業設計（論文）外文資料翻譯教學單位：經濟系專業：會計學（本）學號：0811030608姓名：外文出處：國際企業會計準則附件： 1.譯文； 2.原文； 3.評分表2011 年 11 月l譯文譯文（一）世界貿易的飛速發展和國際資本的快速流動將世界經濟帶入了全球化時代。在這個時代 , 任何一個國家要脫離世界貿易市場和資本市場謀求自身發展是非常困難的。會計作為國際通用的商業語言 , 在經濟全球化過程中扮演著越來越重要的角色 , 市場參與者也對其提出越來越高的要求。 隨著市場經濟體制的逐步建立和完善，有些國家加入世貿組織后國際化進程的加快， 市場開放程度的進一步增強，市場經濟發育過程中不可

2、避免的各種財務問題的出現， 迫切需要完善的會計準則加以規范。 然而，在會計準則制定過程中， 有必要認真思考理清會計準則的概念，使制定的會計準則規范準確、方便操作、經濟實用。由于各國家的歷史、環境、經濟發展等方面的不同 , 導致目前世界所使用的會計準則在很多方面都存在著差異 , 這使得各國家之間的會計信息缺乏可比性 , 本國信息為外國家信息使用者所理解的成本較高 , 在很大程度上阻礙了世界國家間資本的自由流動。近年來 , 許多國家的會計管理部門和國家性的會計、經濟組織都致力于會計準則的思考和研究 , 力求制定出一套適于各個不同國家和經濟環境下的規范一致的會計準則 , 以增強會計信息的可比性 ,

3、減少國家各之間經濟交往中信息轉換的成本。譯文（二）會計準則就是會計管理活動所依據的原則 , 會計準則總是以一定的社會經濟背景為其存在基礎 , 也總是反映不同社會經濟制度、 法律制度以及人們習慣的某些特征 , 因而不同國家的會計準則各有不同特點。 但是會計準則畢竟是經濟發展對會計規范提出的客觀要求。 它與社會經濟發展水平和會計管理的基本要求是相適應的 , 因而 , 每個國家的會計準則必然具有某些共性 :規范性每個企業有著變化多端的經濟業務, 而不同行業的企業又有各自的特殊性。而有了會計準則 , 會計人員在進行會計核算時就有了一個共同遵循的標準 , 各行各業的會計工作可在同一標準的基礎上進行 ,

4、從而使會計行為達到規范化 , 使得會計人員提供的會計信息具有廣泛的一致性和可比性 , 大大提高了會計信息的質量。權威性l會計準則的制定、 發布和實施要通過一定的權威機構。這些權威機構可以是國家的立法或行政部門 , 也可以由其授權的會計職業團體。會計準則之所以能夠作為會計核算工作必須遵守的規范和處理會計業務的準繩,關鍵因素之一就是它的權威性。發展性會計準則是在一定的社會經濟環境下, 人們對會計實踐進行理論上的概括而形成的。會計準則具有相對穩定性, 但隨著社會經濟環境的發展變化, 會計準則也要隨之變化 , 進行相應的修改、充實和淘汰。理論與時間相結合性會計準則是指導會計實踐的理論依據, 同時會計準

5、則又是會計理論與會計實踐相結合的產物 , 會計準則的內容 , 有的來自于理論演繹, 有的來自于實踐歸納,還有一部分來自于國家有關會計工作的方針政策, 但這些都要經過時間的檢驗。沒有會計理論的指導 , 準則就沒有科學性 ; 沒有實踐的檢驗 , 準則就沒有針對性。譯文（三）長期以來 , 根據經濟發展的要求制定了一系列分部門和分行業的會計制度,沒有獨立制定會計準則。 隨著經濟體制改革的不斷深入和各國家政策的貫徹實施,這些會計制度已完全不能適應經濟管理的需要, 這就要求對現行會計制度進行重大改革 , 盡快制定會計準則 , 具體來說 :深化企業改革 , 轉換企業經濟機制 , 要求發布會計準則隨著企業改革

6、的深化 , 企業日益成為獨立的商品生產經營者 , 客觀上要求企業能夠根據本身生產經營特點和資金管理要求, 自主靈活地運用和調度資金, 同時在兩權分離的前提下確認企業與所有者之間的產權關系, 這就要求企業會計報表能夠全面正確地反映企業作為獨立的商品生產者的地位, 為企業合理利用資金 ,提高資金的使用效益和處理企業與各方面的經濟關系服務, 而現行會計制度不能滿足轉變企業經營機制的要求。培育和發展市場 , 實現會計信息的國際化化 , 要求發布會計準則會計信息是經濟活動的基礎和媒介 , 而有什么樣的經濟機制就要求有什么樣的信息形式和內容 , 與經濟體制相適應的會計信息缺乏可比性。發展市場經濟,就要實現

7、經濟活動的社會化和社會資金的流動性。經濟的國際化 , 必然要求會計信息的社會化 , 這就要求發布會計準則。 統一世界各國各類企業的會計信息 , 為培育和發展市場服務 , 制定會計準則 , 統一規范不同所有制 , 不同部門和不同行業的l會計制度 , 有利于消除各種會計制度之間存在的利益分配方面的差異, 使企業在市場競爭中處于公平的基礎上, 在同一起跑線上進行競爭。改善和加強國民經濟調控 , 要求發布會計準則我國經濟體制改革的目標就是要建立適應市場經濟發展需要的經濟體制和經濟運行機制。在新經濟體制中 , 國家將主要使用間接手段進行調控, 而制定和實施會計準則 , 會使各行各業的會計信息建立在相互可

8、比的基礎上 , 便于進行會計信息的分析利用 , 據此對世界各國經濟運行情況做出準確的判斷和決策。譯文（四）會計準則自研究制定至今 , 無論在理論方面 , 還是實務方面 , 無論在會計準則本身的自我完善方面 , 還是在會計準則產生的作用方面 , 都取得了巨大成就 :初步形成了具有世界性的會計法規體系縮短了我國與發達國家之間的差距明確了產權關系 , 保護了所有者權益推動了會計理論和會計實務的研究促進了世界各國經濟的改革發展與對外開放譯文（五）企業會計準則由基本會計準則和具體會計準則組成。 具體會計準則陸續頒布和實施，對各國會計準則體系具有一定程度的影響， 而且對于企業有關會計信息的披露也起著不可估

9、量的作用。 但是，鑒于各國目前的現狀在具體準則的實施過程中，仍存在一些問題。企業會計法規由基本會計準則、 具體會計準則、 行業會計制度、 企業財務通則和行業財務制度組成。 這五個方面分別以不同的內容對會計核算和報告行為進行規范，各自扮演著不同的角色。 具體會計準則是以基本會計準則為指導而制定的，它是基本會計準則的具體化，具有可操作性，同時，它還為制定企業內部會計制度提供了依據和指導。 行業會計制度是與基本會計準則配套按行業制定的企業會計制度，主要規定了相應行業及業務的會計核算和會計報告的內容與方法。由此可以看出，各國目前企業會計準則組成內容的一個重要特點就是會計準則和會計制度并存。 但是，從實

10、際執行的情況看， 在具體會計準則和行業會計制度兩種不同形式中， 起主導作用的是行業會計制度， 具體會計準則并沒有占據應有的地位。這是由過去基本會計準則與行業會計制度的特殊關系造成的。 企業會計準則即基本會計準則發布后， 規范企業會計核算的仍是行業會計制度。 至于操l作性較強的具體會計準則發布實施后是否會改變這種狀況，本人認為也不盡然。新頒布實施的具體會計準則只適用于上市公司，非上市公司仍沿用行業會計制度。上市公司雖然以驚人的速度增長， 但相對于整個世界經濟而言， 其所占比重遠不及具有成熟市場的國家， 非上市公司在相當長的時間內還是各國經濟的重要支柱。因此，在只占各國國民經濟少量比重的上市公司中

11、運用會計準則， 就顯得過于超前，其力度和影響自然會受到影響， 再加上會計人員對行業會計制度的長期依賴性，更使具體會計準則的實施打了折扣。 而非上市公司的會計人員所遵守的會計規范則是行業會計制度， 并且這種行業會計制度已經被廣大會計工作者所接受和認同，因此，非上市公司的會計準則自然難以占據其應有的地位。要想從根本上解決目前具體會計準則的被動局面， 其可行的方法應當是逐步實現會計準則與會計制度并軌。 個人認為， 其基本思路應該是， 根據企業具體會計準則，對現有的企業會計制度進行適當修訂， 訂出一套示范性的會計準則操作指南，以替代現有的企業會計制度和財務制度， 經試行后再逐步取消示范性指南，由各國各

12、會計主體根據會計準則，制定適宜本國的內部會計制度。譯文（六）具體會計準則目前出了幾個，但已經顯示出其優勢，在某些方面彌補了以往會計制度存在的缺陷或不足。具體表現在以下幾個方面。1、縮短了國際慣例的差距。各國經濟參與國際分工和國際競爭日益劇增的趨勢，要求會計信息成為國際商業語言， 會計處理的程序和方法盡可能多地采用國際會計慣例。而具體會計準則的出臺與實施，縮小了國家之間的距離。2、更具可操作性。雖然具體會計準則只出臺了一小部分，但均是對涉及具體經濟業務的會計核算和會計報告的有關事宜做出了詳細規定，主要包括確認方法、計量方法和報告方法三個方面，使其更具可操作性。3、避免了收入虛增的情況發生。行業會

13、計制度規定，企業應采用權責發生制原則，在發出商品、提供勞務，同時收訖價款或者取得索取價款的憑據時，確認營業收入的實現。按此規定，對于一些特殊業務，如回購業務，應確認收入的實現，這會造成營業收入虛增， 利潤不真實。 收入會計準則著眼于商品所有權上的主要風險和報酬已經轉移、 對售出的商品不再實施控制、 與交易相關的經濟利益能夠流入企業、 相關的收入和成本能夠可靠地予以計量等， 以此來判斷收入是否可以確認。 按此會計準則的要求， 對于回購業務， 由于它并沒有相關的經濟利益流入企業， 因此不能確認收入實現， 就可以避免虛增收入的情況發生， 相應地l就解決了利潤不真實的問題。譯文（七）既然具體會計準則本

14、身具有不可代替的優點，那么，在其實施過程中， 能否真正發揮其應有的作用呢？答案是否定的。主要表現在兩個方面：1、會計人員在短期內難以達到具體會計準則的要求，直接影響到具體會計準則的實施。具體會計準則有一個較明顯的特點， 即某些經濟業務需要會計人員作出職業判斷后，再進行會計核算。 如收入會計準則中的收入概念， 道出了收入的重要本質，即“經濟利益的總流入”，因此會計人員在運用收入準則進行收入核算時，尤其要注意分析形成收入交易的實質是什么， 而不能像行業制度一樣憑交易的形式來作出判斷， 這就需要會計人員進行職業判斷再如， 資產負債表日后事項會計準則的核心之一是對資產負債表編制日后的重大事項進行處理。

15、而對“重大性”并未在數量上進行規定， 實際上也很難制訂這種量化指標， 這也需要會計人員進行職業判斷，既不能只披露有利事項而回避不利事項， 也不能任何事項都全部予以披露。2、對具體會計準則的理解程度，也是具體會計準則能否發揮作用的一個重要方面。具體會計準則的頒布與實施， 其中最重要的目的之一就是為了保證會計披露的真實性和全面性， 以維護會計信息使用者的合法權益。 但是會計人員是否能夠深刻領會準則的基本含義， 吃透準則，將會直接影響到會計確認、 計量和報告問題，進而影響到會計披露的真實性和全面性。如收入會計準則對收入確認原則的改變，使得會計人員在確認時要進行分析。對于分期收款銷售、代銷、交款提貨銷

16、售、預收貨款銷售、托收承付結算等方式銷售，按準則和行業制度來確認形成的收入， 結果是一樣的， 但對于特殊情況，則不一樣。如為保持貿易關系， A 公司將一批商品運往國外 B 公司，獲得了收取貨款的權利。 當時，B 公司所在國正處于政治動蕩之中。 按行業制度的規定，公司完全有理由在獲得收取貨款的權利時，確認營業收入的實現。但按收入準則的規定， A 公司則不能確認收入的實現。因為貨款是否真的能收回來尚無法確知。即使可以收回來， 是收回全額還是只收取其中的一小部分， 現在也難以作出清楚的判斷。 因此，需要會計人員認真領會準則的精神， 確保收入的確認和計量真實、準確。l要想使具體會計準則順利實施，并真正

17、發揮其應有的作用， 應把提高廣大會計人員的素質作為一個重點工作來抓。會計人員素質的高低無疑是會計信息質量高低的決定因素。鑒于目前各國家行業內會計人員的業務水平存在著巨大差距，對會計人員的從業資格要有嚴格的規定；對于行業間會計人員存在著知識屏障、綜合知識結構匱乏的情況， 應在堅持專業資格考評結合制度的基礎上，相應提高資格考試的入門條件， 重視學歷教育在考評中的作用；同時，加強會計人員的繼續教育，提高會計人員終身教育的觀念，以不斷吸收新知識，優化知識結構。譯文（八）我們剛才講 , 具體準則內部結構的安排上要盡量符合國際慣例 , 那么具體準則的外部結構安排上 , 是否也能依照國際上通常的做法呢 ?通

18、過分析其他國家和國際會計準則的做法 , 我們不難看出 , 西方國家在制定和實施會計準則的過程中 , 通常都是根據已有實踐 , 進行歸納和總結 , 在此基礎上提出一套為大家所公認的會計準則。由于過份強調會計準則的公認性質 , 缺乏理論指導和系統研究 , 影響了會計準則的質量。如國際會計準則委員會( IA SC)從 1975 年 1 月公布國際會計準則 1 號起 , 至 1990 年 12 月公布國際會計準則31 號止 , 時間跨度近 16 年,1 31 號國際會計準則之間既不成體系 , 也沒有嚴格的分類。 而我國目前制定具體會計準則 , 既有幾十年來制定和實施會計核算制度的經驗和教訓為借鑒 ,

19、又有西方國家成功的經驗和教訓為參照 , 所以 , 我們有條件在一個更高的起點上 , 對我國會計準則作出系統設計 , 形成一個相對嚴密的關系。 具體表現為 : 具體準則、各行業共同經濟業務的準則、 有關特殊經濟業務的準則、 各行業共有的特殊業務的準則特殊行業的特殊業務的準則、 有關會計報表的準則其中 : 各行業共同經濟業務的準則 , 是各行業所共有的 , 包括應收款項、存貨、投資、固定資產等。各行業共有的特殊業務的準則 , 包括外幣業務、 租賃業務、清算業務等 ; 特殊行業的特殊業務準則 , 包括金融行業的存貸款業務等。 有關會計報表的準則 , 包括資產負債表、損益表、現金流量表、合并會計報表

20、, 以及帳后事項、前期事項的調整等。l原文原文（一）The rapid development of world trade and international capital flow willtheworld economy fast into the era of globalization. In this age of, any country to fromthe world trade market and capital market seek their own development is verydifficult.Accountingas the universal l

21、anguage of business, inthe economicglobalization process played more and more important role, market participants also the higher and higher demands are proposed. Along with the market economy system gradually establish and perfect, and some countries have joined the wto international, the quickenin

22、g of the process of market opening degree of enhanced, and the market economy development process of inevitable of financial problem arises, the urgent need to perfect accounting standards are regulated. However, in the accounting standards establishing process, necessary to seriously think about so

23、rt of the concept of accounting standards, make accounting standards standardized, accurate and convenient operation, economic and practical.Because each countrys history, environment, economic development, and otheraspects of the different, caused the current world by use of accounting standards in

24、many ways there are differences, this makes the country of accounting informationbetween lack of comparability, native to the national information information usersunderstand the cost is higher, in the blocked the world countries the free flow of capital. In recent years, many countries accounting m

25、anagement department and the national accounting, economic organizations are working to accounting standards of thinking and research, and strive to develop a set of suitable for different countriesand economic environment in the specification of the accounting standard, in order to enhance the comp

26、arability of accounting information, reduce the economic communication between countries in the cost of converting information.原文（二）Accounting standards is accounting management activities based on the principle, the financial accounting standards are always to certain social economic background for

27、 its existing basis, also always reflect different social economic system, the legal system and some of the characteristics of human habits, and accounting standards forldifferent countries have different characteristics. But accounting standards after all is of economic development, put forward the

28、 objective requirement of the accounting standard. It the level of social and economic development and accounting management of the basic requirements is adaptable to a, therefore, each country must have some common accounting standards:1. The normativeEach enterprise has a variety of economic busin

29、ess, and different industry enterprises and have their particularity. But with the accounting standard, accounting personnel in accounting as it has a common follow standard, people from all walks of life can be in the same standard accounting work conducted on the basis of, so that the accounting b

30、ehavior to achieve standardization, making accounting personnel to provide accounting information has wide consistency and comparability, greatly improving the quality of accounting information.2. AuthorityAccounting regulation, publication and implementation by the authorities to certain. The autho

31、rities can is national legislation or administrative department, by its authorized the accounting professional groups. Accounting standards are able to as accounting work must comply with the accounting standards and the line of business, is one of the key factors of its authority.3. DevelopmentalAc

32、counting standards is in a certain social economic environment, people on the accounting practice of theoretical generalization and form. Accounting standards is relative stability, but along with the development of the social economy environment, accounting standards may also be changed, for the co

33、rresponding modification, enrich and eliminated.4. The combination of theory with timeAccounting standard is the theoretical basis of the accounting practice guidance, and accounting standards and accounting theory and the combination of the accounting practice, the content of the accounting standar

34、ds, some from theoretical deduction, some comes from practice induction, and some of which came from relevant state accounting work policies, but these are through the test of time. Nolaccounting theory as the guide, there is no scientific standards;Without the test of practice, criterion is no rele

35、vance.原文（三）Long-term since, according to the requirement of economic development formulated a series of points departments and branch line of business accounting system, no independent accounting standards formulated. With the reform of economic system and the implementation of the national policy,

36、the accounting system has been completely can not adapt to the need of economic management, which requires the current accounting system to carry on the important reforms, as soon as possible for accounting standards, specific for:The reform of enterprises, convert the enterprise economic mechanism,

37、 called for the release of accounting standardsWith the deepening of the reform of the enterprise, the enterprise becomes independent commodity production operators, which calls for the enterprise can itself to the characteristics of its production and operation and financial management requirements

38、, independent flexibly and scheduling funds, and in two separate right under the premise of enterprise and the owners of the confirmation between the relation of property right, which requires the enterprise accounting statements can fully correctly reflect the enterprise as independent commodity pr

39、oducers position, forenterprise rational use of funds, and improve the efficiency in the use of funds and processing enterprise and all aspects of economic relations service, and the current accounting system can not meet the requirement of the operation system transformation.Cultivating and develop

40、ing the market and realize the internationalization of the accounting information, which called for the release of accounting standardsAccounting information is the basis of economic activity and the media, and to have the kind of economic mechanism requires to have the kind of information form and

41、content, and the economic system to adapt the accounting information lack of comparability. The development of the market economy, about to achieve the socialization of economic activity and social liquidity. The internationalization of the economy, the inevitable requirement of the socialization of

42、 accounting information, itlis called for the release of accounting standards. Unity of all kinds of countries all over the world the enterprise accounting information, to cultivate and develop the market service, developing accounting standards, uniform standard of different system of ownership, di

43、fferent departments and different industry system of accounting, help to eliminate all kinds of accounting system of distribution of interests between the differences, enterprise in market competition at a fair, and on the basis of the same starting line in the competition.Improve and strengthen nat

44、ional economic regulation, called for the release of accounting standardsChinas economic system reform goal is to establish adapt to market economy development needs of the economic system and economic operation mechanism. In the new economic system, the country will be mainly use indirect means to

45、control, and to develop and implement accounting standards, can make the people from all walks of life set up accounting information in comparable, and on the basis of the analysis of the accounting information for use, according to the different countries all over the world the situation of economi

46、c operation of a accurate judgment anddecision making.原文（四）Accounting standards formulated the research so far, whether in theory or in practice, no matter in the accounting standards of self-improvement itself, or in the accounting standards of effects, have made great achievements in:Initially for

47、med has global accounting regulations systemChina and developed countries shorten the gap between theClear the relation of property right, protecting the owners equityPromoting the accounting theory and accounting practice of researchTo promote the reform of the world economy development and opening

48、 up原文（五）Accounting standard for business enterprises from the basic accounting standard and specific accounting standards composition. Specific accounting standards are promulgation and implementation of countries system of accounting standards with a certain degree of influence, and to the enterpri

49、se accounting information disclosure oflthe relevant also plays an inestimable role. But, in view of the present situation of all countries in the implementation of the specific standards process, there are still some problems.Enterprise accounting regulations from the basic accounting standards, sp

50、ecific accounting standards,industry accounting system, enterprise financial general rules and industry of financial system. The five aspects in the content of the different respectively on accounting and reporting conduct standardized, their playing different roles. Specific accounting standards in

51、 basic accounting standard for guidance for, it is the embodiment of the basic accounting standard, practical, and at the same time, it also to make the enterprise internal accounting system to provide the basis and guidance. Industry accounting system is the basic accounting standard and supporting

52、 according to industry to develop the enterprise accounting system, main stipulates corresponding industry and business accounting and accounting report of the content and method. Can see from this, countries at present the enterprise accounting standard composition content is one of the important c

53、haracteristics of accounting standards and the accounting system coexist. But, from the actual execution, there are specific accounting standards and industry accounting system two different forms, plays a leading role in the industry of accounting system, specific accounting standards and not occup

54、y due position. This is from the basic accounting standard and industry of accounting system caused by the special relationship. The accounting standards for enterprises, namely basic accounting standard after releasing, standardize enterprise accounting is still industry accounting system. As for o

55、perational stronger specific accounting standards issued after implementation would change this kind of situation, I think thats not completely true. New promulgated for implementation of the specific accounting standards only applies to the listed company, a private company is still using industry

56、accounting system. The listed company although increasing dramatically, but relative to the whole world economy is concerned, its proportion than has the mature markets of the countries, private companies for quite a long time in all countries in or important sector of the economy. Therefore, in the

57、 accounts for only a small proportion of the national economies in the listed companies use accounting standard, is just too ahead, its strength and influence natural be affected,lplus accounting personnel industry accounting system of the long-term dependence, more make specific accounting standard

58、s of the implementation of the dozen discount. And the private company accounting personnel to observe the accounting standard is the industry accounting system and, this industry has been the accounting system of accounting workers accepted and identity, therefore, the private company accounting st

59、andards to dominate its natural proper position.To fundamentally solve the specific accounting standards the passive state, the feasible method shall be the realization of accounting standards and accounting system and axle. Personally, the basic idea should be, the enterprise according to the speci

60、fic accounting standards, the enterprise accounting system for existing proper revision, set a model of the accounting standard operational guidelines, to replace the existing enterprise accounting system and financial system, the trial before canceling gradually demonstration guidelines, all over t