(财务会计)会计环境对会计确认与计量的影响外文文献译文及原文
会计准则外文文献翻译-财务会计专业
会计准则外文文献及翻译-财务会计专业(含：英文原文及中文译文)文献出处：Buschhüter M, Striegel A. IAS 37 – Provisions, Contingent Liabilities and Contingent Assets[M]// Kommentar Internationale Rechnungslegung IFRS. Gabler, 2011:955-974.英文原文Accounting Standard (AS) 37Contingent Liabilities and Contingent AssetsBuschhüter M, Striegel AThis International Accounting Standard was approved by the IASC Board in July 1998 and became effective for financial statements covering periods beginning on or after 1 July 1999.Introduction1. IAS 37 prescribes the accounting and disclosure for all provisions, contingent liabilities and contingent assets, except:(a) those resulting from financial instruments that are carried at fair value;(b) those resulting from executory contracts, except where the contract is onerous. Executory contracts are contracts under which neither party has performed any of its obligations or both parties have partially performed their obligations to an equal extent;(c) those arising in insurance enterprises from contracts with policyholders;(d) those covered by another International Accounting Standard. Provisions2. The Standard defines provisions as liabilities of uncertain timing or amount. A provision should be recognised when, and only when:(a) an enterprise has a present obligation (legal or constructive) as a result of a past event; (b) it is probable (i.e. more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation;(c) a reliable estimate can be made of the amount of the obligation. The Standard notes that it is only in extremely rare cases that a reliable estimate will not be possible.3. The Standard defines a constructive obligation as an obligation that derives from an enterprise's actions where:(a) by an established pattern of past practice, published policies or a sufficiently specific current statement, the enterprise has indicated to other parties that it will accept certain responsibilities; (b) as a result, the enterprise has created a valid expectation on the part of those other parties that it will discharge those responsibilities.4. In rare cases, for example in a law suit, it may not be clear whether an enterprise has a present obligation. In these cases, a past event is deemed to give rise to a present obligation if, taking account of all available evidence, it is more likely than not that a present obligation exists at thebalance sheet date. An enterprise recognises a provision for that present obligation if the other recognition criteria described above are met. If it is more likely than not that no present obligation exists, the enterprise discloses a contingent liability, unless the possibility of an outflow of resources embodying economic benefits is remote.5. The amount recognized as a provision should be the best estimate of the expenditu required to settle the present obligation at the balance sheet date, in other words, the amount that an enterprise would rationally pay to settle the obligation at the balance sheet date or to transfer it to a third party at that time.6. The Standard requires that an enterprise should, in measuring a provision: (a) take risks and uncertainties into account. However, uncertainty does not justify the creation of excessive provisions or a deliberate overstatement of liabilities;(b) discount the provisions, where the effect of the time value of money is material, using a pre-tax discount rate (or rates) that reflect(s) current market assessments of the time value of money and those risks specific to the liability that have not been reflected in the best estimate of the expenditure. Where discounting is used, the increase in the provision due to the passage of time is recognised as an interest expense;(c) take future events, such as changes in the law and technological changes, into account where there is sufficient objective evidence thatthey will occur; and(d) not take gains from the expected disposal of assets into account, even if the expected disposal is closely linked to the event giving rise to the provision.7. An enterprise may expect reimbursement of some or all of the expenditure required to settle a provision (for example, through insurance contracts, indemnity clauses or suppliers' warranties). An enterprise should:(a) recognise a reimbursement when, and only when, it is virtually certain that reimbursement will be received if the enterprise settles the obligation. The amount recognised for the reimbursement should not exceed the amount of the provision; and(b) recognise the reimbursement as a separate asset. In the income statement, the expense relating to a provision may be presented net of the amount recognised for a reimbursement. 8. Provisions should be reviewed at each balance sheet date and adjusted reflect thecurrent best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provisioshould be reversed.9. A provision should be used only for expenditures for which the provision was originally recognised.Provisions - Specific Applications10. The Standard explains how the general recognition and measurement requirements for provisions should be applied in three specific cases: future operating losses; onerous contracts; and restructurings. Contingent Liabilities11. An enterprise should not recognise a contingent liability. , unless the12. A contingent liability is disclosed, as required by paragraph 86possibility of an outflow of resources embodying economic benefits is remote.13. Where an enterprise is jointly and severally liable for an obligation, the part of tobligation that is expected to be met by other parties is treated as a contingentThe enterprise recognises a provision for the part of the obligation for which an outflow of resources embodying economic benefits is probable, except in the extremely rare circumstances where no reliable estimate can be made.14. Contingent liabilities may develop in a way not initially expected. Therefore, theare assessed continually to determine whether an outflow of resources embodying probable. If it becomes probable that an outflow of economic benefits has become future economic benefits will be required for an item previously dealt with as a contingent liability, a provision is recognised in the financial statements of the period in which the change in probability occurs (except in the extremely rare circumstances where no reliable estimate can be made).Contingent Assets15. An enterprise should not recognise a contingent asset.16. Contingent assets usually arise from unplanned or other unexpected events that give rise to the possibility of an inflow of economic benefits to the enterprise. An example is a claim that an enterprise is pursuing through legal processes, where the outcome is uncertain. 17. Contingent assets are not recognised in financial statements since this may result in the recognition of income that may never be realised. However, when the realisation of income is virtually certain, then the related asset is not a contingent asset and its recognition is appropriate. 18. A contingent asset is disclosed, as required by paragraph 89 economic benefits is probable.19. Contingent assets are assessed continually to ensure that developments are appropriately reflected in the financial statements. If it has become virtually certain that an inflow of economic benefits will arise, the asset and the related income are recognised in the financial statements of the period in which the change occurs. If an inflow of economic benefits has become probable, an enterprise discloses the contingent asset.Measurement20. The amount recognised as a provision should be the best estimate of the expenditure required to settle the present obligation at the balance sheet date.21. The best estimate of the expenditure required to settle the present obligation is the amount that an enterprise would rationally pay to settle the obligation at the balance sheet date or to transfer it to a third party at that time. It will often be impossible or prohibitively expensive to settle or transfer an obligation at the balance sheet date. However, the estimate of the amount that an enterprise would rationally pay to settle or transfer the obligation gives the best estimate of the expenditure required to settle the present obligation at the balance sheet date. 22. The estimates of outcome and financial effect are determined by the judgement of the management of the enterprise, supplemented by experience of similar transactions and, in some cases, reports from independent experts. The evidence considered23. Uncertainties surrounding the amount to be recognised as a provision are dealt with by various means according to the circumstances. Where the provision being measured involves a large population of items, the obligation is estimated by weighting all possible outcomes by their associated probabilities. The name for thistatistical method of estimation is 'expected value'. The provision will therefore be different depending on whether the probability of a loss of a given amount is, for example, 60 per cent or 90 per cent. Where there is a continuous range of possible outcomes, and each point in that range is as likely as any other, the mid-point of thrange is used. 24. Where a single obligation is beingmeasured, the individual most likely outcome may be the best estimate of the liability. However, even in such a case, the enterprise considers other possible outcomes. Where other possible outcomes are either mostly higher or mostly lower than the most likely outcome, the best estimate will be a higher or lower amount. For example, if an enterprise has to rectify a serious fault in a major plant that it has constructed for a customer, the individual most likely outcome may be for the repair to succeed at the first attempt at a cost of1,000, but a provision for a larger amount is made if there is a significant chance that further attempts will be necessary.25. The provision is measured before tax, as the tax consequences of the provision, , Income Taxes. and changes in it, are dealt with under IAS 12,Income Taxes.Risks and Uncertainties26. The risks and uncertainties that inevitably surround many events and the best estimate of a circumstances should be taken into account in reachin the best estmeate of a provision.27. Risk describes variability of outcome. A risk adjustment may increase the amount at which a liability is measured. Caution is needed in making judgements under conditions of uncertainty, so that income or assets are not overstated and expenses or liabilities are not understated. However, uncertainty does not justify the creation of excessive provisions or adeliberate overstatement of liabilities. For example, if the projected costs of a particularly adverse outcome are estimated on a prudent basis, that outcome is not then deliberately treated as more probable than is realistically the case. Care is needed to avoid duplicating adjustments for risk and uncertainty with consequent overstatement of a provision. Present Value28. Where the effect of the time value of money is material, the amount ofa provision should be the present value of the expenditures expected to be required to settle the obligation.29. The discount rate (or rates) should be a pre-tax rate (or rates) that reflect(s) current market assessments of the time value of money and the risks specific to the liability. The discount rate(s) should not reflect risks for which future cash flow estimates have been adjusted. Future Events 30. Future events that may affect the amount required to settle an obligation should be reflected in the amount of a provision where there is sufficient objective evidence that they will occur.31. Expected future events may be particularly important in measuring provisions. For example, an enterprise may believe that the cost of cleaning up a site at the end of its life will be reduced by future changes in technology. The amount recognised reflects a reasonable expectation of technically qualified, objective observers, taking account of all available evidence as to the technology that will be available at the time of theclean-up. Thus it is appropriate to include, for example, expected cost reductions associated with increased experience in applying existing technology or the expected cost of applying existing technology to a larger or more complex clean-up operation than has previously been carried out. However, an enterprise does not anticipate the new technology for cleaning up unless it is supported by development of a completel sufficient objective evidence.32. The effect of possible new legislation is taken into consideration in measuring an existing obligation when sufficient objective evidence exists that the legislation is virtually certain to beenacted. The variety of circumstances that arise in practice makes it impossible to specify a single event that will provide sufficient, objective evidence in every case. Evidence is required both of what legislation will demand and of whether it is virtually certain to be enacted and implemented in due course. In many cases sufficient objective evidence will not exist until the new legislation is enacted.Expected Disposal of Assets33. Gains from the expected disposal of assets should not be taken into account in measuring a provision.34. Gains on the expected disposal of assets are not taken into account in measuring a provision, even if the expected disposal is closely linked to the event giving rise to the provision. Instead, an enterprise recognisesgains on expected disposals of assets at the time specified by the International Accounting Standard dealing with the assets concerned. Reimbursements35. Where some or all of the expenditure required to settle a provision is expected to be reimbursed by another party, the reimbursement should be recognised when, and only when, it is virtually certain that reimbursement will be received if the enterprise settles the obligation. The reimbursement should be treated as a separate asset. The amount recognised for the reimbursement should not exceed the amount of the provision.36. In the income statement, the expense relating to a provision may be presented net of the amount recognised for a reimbursement.37. Sometimes, an enterprise is able to look to another party to pay part or all of the expenditure required to settle a provision (for example, through insurance contracts, indemnity clauses or suppliers' warranties). The other party may either reimburse amounts paid by the enterprise or pay the amounts directly.38. In most cases the enterprise will remain liable for the whole of the amount in question so that the enterprise would have to settle the full amount if the third party failed to pay for any reason. In this situation, a provision is recognised for the full amount of the liability, and a separate asset for the expected reimbursement is recognised when it is virtuallycertain that reimbursement will be received if the enterprise settles the liability.39. In some cases, the enterprise will not be liable for the costs in question if the third party fails to pay. In such a case the enterprise has no liability for those costs and they are not included in the provision.40. As noted in paragraph 29,severally liable is a contingent liability to the extent that it is expected that the obligation will be settled by the other parties.Changes in Provisions41. Provisions should be reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision should be reversed.42. Where discounting is used, the carrying amount of a provision increases in each period to reflect the passage of time. This increase is recognised as borrowing cost.Use of Provisions43. A provision should be used only for expenditures for which the provision was originally recognised.44. Only expenditures that relate to the original provision are set against it. Setting expenditures against a provision that was originally recognised for another purpose would conceal the impact of two different events.Future Operating Losses45. Provisions should not be recognised for future operating losses.46. Future operating losses do not meet the definition of a liability in paragraph 10.the general recognition criteria set out for provisions in paragraph 1447. An expectation of future operating losses is an indication that certain assets of the operation may be impaired. An enterprise tests these assets for impairment under IAS 36, Impairment of Assets.Onerous Contracts48. If an enterprise has a contract that is onerous, the present obligation under the contract should be recognised and measured as a provision. 49. Many contracts (for example, some routine purchase orders) can be cancelled without paying compensation to the other party, and therefore there is no obligation. Other contracts establish both rights and obligations for each of the contracting parties. Where events make such a contract onerous, the contract falls within the scope of this Standard and a liability exists which is recognised. Executory contracts that are not onerous fall outside the scope of this Standard. 50. This Standard defines an onerous contract as a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs under a contract reflect the least net cost of exiting from the contract, which is the lower ofthe cost of fulfilling it and any compensation or penalties arising from failure to fulfil it.51. Before a separate provision for an onerous contract is established, an enterprise recognises any impairment loss that has occurred on assets dedicated to that contract(see IAS 36, Impairment of Assets). Restructuring52. The following are examples of events that may fall under the definition of restructuring: (a) sale or termination of a line of business; (b) the closure of business locations in a country or region or the relocation of business activities from one country or region to another; (c) changes in management structure, for example, eliminating a layer of management; (d) fundamental reorganisations that have a material effect on the nature and focus of the enterprise's operations.53. A provision for restructuring costs is recognised only when the general recognition are met. Paragraphs 72-83 set out how criteria for provisions set out in paragraph 14the general recognition criteria apply to restructurings.54. A constructive obligation to restructure arises only when an enterprise:(a) has a detailed formal plan for the restructuring identifying at least: (i) the business or part of a business concerned;(ii) the principal locations affected;(iii) the location, function, and approximate number of employees whowill be compensated for terminating their services;(iv) the expenditures that will be undertaken;(v) when the plan will be implemented;(b) has raised a valid expectation in those affected that it will carry out the restructuring by starting to implement that plan or announcing its main features to those affected by it. . Evidence that an enterprise has started to implement a restructuring plan would be provided, 55for example, by dismantling plant or selling assets or by the public announcement of the main features of the plan. A public announcement of a detailed plan to restructure constitutes a constructive obligation to restructure only if it is made in such a way and in sufficient detail (i.e. setting out the main features of the plan) that it gives rise to valid expectations in other parties such as customers, suppliers and employees (or their representatives) that the enterprise will carry out the restructuring.56. For a plan to be sufficient to give rise to a constructive obligation when communicated to those affected by it, its implementation needs to be planned to begin as soon as possible and to be completed in a timeframe that makes significant changes to the plan unlikely. If it is expected that there will be a long delay before the restructuring begins or that the restructuring will take an unreasonably long time, it is unlikely that the plan will raise a valid expectation on the part of others that theenterprise is at present committed to restructuring, because the timeframe allows opportunities for the enterprise to change its plans.57. A management or board decision to restructure taken before the balance sheet date does not give rise to a constructive obligation at the balance sheet date unless the enterprise has, before the balance sheet date:(a) started to implement the restructuring plan;(b) announced the main features of the restructuring plan to those affected by it in a sufficiently specific manner to raise a valid expectation in them that the enterprise will carry out the restructuring. In some cases, an enterprise starts to implement a restructuring plan, or announces its main features to those affected, only after the balance sheet date. Disclosure may be , Events After the Balance Sheet Date, if the restructuring is of required under IAS 10 such importance that its non-disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions.58. Although a constructive obligation is not created solely by a management decision, an obligation may result from other earlier events together with such a decision. For example, negotiations with employee representatives for termination payments, or with purchasers for the sale of an operation, may have been concluded subject only to board approval. Once that approval has been obtained and communicated to the other parties, the enterprise has a constructive obligation to restructure, if theconditions of paragraph 72 are met.. 59. In some countries, the ultimate authority is vested in a board whose membership gement (e.g. employees) includes representatives of interests other than those of managment.or notification to such representatives may be necessary before the board decision is taken. Because a decision by such a board involves communication to these representatives, it may result in a constructive obligation to restructure.60. No obligation arises for the sale of an operation until the enterprise is committed to the sale, i.e. there is a binding sale agreement.61. Even when an enterprise has taken a decision to sell an operation and announced that decision publicly, it cannot be committed to the sale until a purchaser has been identified and there is a binding sale agreement. Until there is a binding sale agreement, the enterprise will be able to change its mind and indeed will have to take another course of action if a purchaser cannot be found on acceptable terms. When the sale of an operation is envisaged as part of a restructuring, the assets of the operation , Impairment of Assets. When a sale is only are reviewed for impairme-ent under IAS 36part of a restructuring, a constructive obligation can arise for the other parts of the restructuring before a binding sale agreement exists.62. A restructuring provision should include only the direct expenditures arising form the restrict-uring,which are those that are both:(a) necessarily entailed by the restructuring; and(b) not associated with the ongoing activities of the enterprise.63. A restructuring provision does not include such costs as:(a) retraining or relocating continuing staff;(b) marketing; or(c) investment in new systems and distribution networks.These expenditures relate to the future conduct of the business and are not liabilities for restructuring at the balance sheet date. Such expenditures are recognised on the same basis as if they arose independently of a restructuring.64. Identifiable future operating losses up to the date of a restructuring are not included in a provision, unless they relate to an onerous contract as defined in paragraph 10. , gains on the expected disposal of assets are not taken65. As required by paragraph 51into account in measuring a restructuring provision, even if the sale of assets is envisaged as part of the restructuring.Disclosure66. For each class of provision, an enterprise should disclose:(a) the carrying amount at the beginning and end of the period;(b) additional provisions made in the period, including increases toexisting provisions; (c) amounts used (i.e. incurred and charged against the provision) during the period; (d) unused amounts reversed during the period; and(e) the increase during the period in the discounted amount arising from the passage of time and the effect of any change in the discount rate. Comparative information is not required67. An enterprise should disclose the following for each class of provision:(a) a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;(b) an indication of the uncertainties about the amount or timing of those outflows. Where necessary to provide adequate information, an enterprise should disclose the major assumptions made concerning future events, as addressed in paragraph 48(c) the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.68. Unless the possibility of any outflow in settlement is remote, an enterprise should disclose for each class of contingent liability at the balance sheet date a brief description of the nature of the contingent liability and, where practicable:;(a) an estimate of its financial effect, measured under paragraphs 36(b) an indication of the uncertainties relating to the amount or timing of any outflow; (c) the possibility of any reimbursement.69. In determining which provisions or contingent liabilities may be aggregated to form a class, it is necessary to consider whether the nature of the items is sufficiently similar for a single statement about them to fulfil the requirements of paragraphs 85(a)and (b) and 86(a) and (b). Thus, it may be appropriate to treat as a single class of provision amounts relating to warranties of different products, but it would not be appropriate to treat as a single class amounts relating to normal warranties and amounts that are subject to legal proceedings.70. Where a provision and a contingent liability arise from the same set of -86 in a circumstances, an enterprise makes the disclosures required by paragraphs 84 that shows the link between the provision and the contingent liability.71. Where an inflow of economic benefits is probable, an enterprise should disclose a brief description of the nature of the contingent assets at the balance sheet date, and, where practicable, an estimate of their financial effect, measured using the principles set out for provisions in paragraphs 3672. It is important that disclosures for contingent assets avoid giving misleading ndications of the likelihood of income arising.73 In extremely rare cases, disclosure of some or all of the information required by paragraphs 84-89 can be expected to prejudice seriously the position of the enterprise a dispute with other parties on the subject matterof the provision, contingent or contingent asset. In such cases, an enterprise need not disclose the information, but should disclose the general nature of the dispute, together with the fact that, and reason why, the information has not been disclosed. Transitional Provisions74. The effect of adopting this Standard on its effective date (or earlier) should be reported as an adjustment to the opening balance of retained earnings for the period in which the Standard is first adopted. Enterprises are encouraged, but not required, to adjust the opening balance of retained earnings for the earliest period presented and to restate comparative information. If comparative information is not restated, this fact should be disclosed. , Net Profit or Loss for the75. The Standard requires a different treatment from IAS 8requires Period, Fundamental Errors and Changes in Accounting Policies. IAS 8comparative information to be restated (benchmark treatment) or additional pro forma comparative information on a restated basis to be disclosed (allowed alternative reatment) unless it is impracticable to do so.。
环境会计要素确认与计量问题
环境会计要素确认与计量问题LTElements of environmental accounting confirmation andmeasurementAbstractWith the increasing of world population and the development of the world economy , the severe resource depletion problems and environmental pollution problems have been caused. They threaten the human survival and the development, and raise the widespread attention of the people. How to protect environment better and carry out sustainable development have become a challengethat a national even the whole human must face up to. Therefore, the production and operating activities of enterprises are increasingly connected with environmental problem. Accounting, as a business information measurement and assessment ,is a effective way that can assist the enterprises in environmental management. And the environmental accounting is based on it. Only a enterprise can undertake the environmental accounting unless it has made sure the elements of environmental accounting and solved the conformation of the environmental accounting and measurement issues. This paper is about this issue.key words: environmental accounting confirmation and measurement目录序言 (1)一、环境会计要素的确定 (1)二、环境资产的确认与计量 (2)(一) 环境资产的确认 (2)（二）环境资产的计量 (2)三、环境负债的确认和计 (2)（一）环境负债的确认 (2)（二）环境负债的计量 (2)四、环境费用的确认和计量 (3)（一）环境费用的概念 (3)（二）环境费用的分类 (3)(三) 环境费用的确认 (3)(四) 环境费用的计量 (4)五、环境收益的确认合和计量 (4)（一）环境收益的确认 (4)（二）环境收益的计量 (5)结论 (6)参考文献 (7)序言环境会计要素确认是指按规定的标准和方法，辨认和确定企业的环境活动和与环境有关的经济业务是否作为环境要素进行正式记录并列入环境会计报表的过程。
关于会计的英文文献原文(带中文翻译)
The Optimization Method of Financial Statements Based on Accounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be re placed by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements. The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.. INTRODUCTIONBased on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards (hereinafter referred to as “the International Standards”) for reference. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively. The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction. On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II. OPTIMIZA TION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTA TIONAs an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time. Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements. From the perspective of "public interests", reliability and legal evidence are required as qualitative characters, which is the origin of the traditional "historical cost accounting". From the perspective of "private interest", security investors and financial regulatory authoritieshope that financial statements reflect changes of market prices timely recording "objective" market conditions. This is the origin of "fair value accounting". Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives enriched the understanding of the financial statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and standard-setters are also aware that International Standards are still in the process of developing .The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time. We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing. They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified. Accounting process will not need assets impairment and fair value any longer. Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented. Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements. Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment. Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books; instead, they only need to list the fair value information at the balance sheet date. In addition, because the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled. Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified. The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as "not supported by legalevidences". Accountants and auditors can quickly adapt to this financial statements system, without the need of training. In this way, they can save a lot of time to help companies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.IV. CONCLUSIONS AND POLICY RECOMMENDATIONSThe current rule of mixed presentation of fair value data and historical cost data could be improved. The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investorsWe hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.基于会计管理理论的财务报表的优化方法摘要本文提供了一个方法，以提高财务报表的可靠性和实用性。
环境会计【外文翻译】
外文翻译外文出处Business & Economic Review,2006（4）:21-27外文作者布莱恩.斯坦科，艾琳.布罗根,艾琳,亚历山大,约瑟芬.蔡.梅齐原文：Environmental AccountingHere's why projected cleanup costs from hazardous waste sites will be findingtheir way onto the balance sheets of Corporate America.Monitoring the production and disposal of hazardous waste has been a top priority of the United States government and the Environmental Protection Agency (EPA) since the mid-1970s, largely as a result of the Love Canal environmental disaster. Unfortunately, the remediation of hazardous waste sites is not finished, and cleanup cost estimates range anywhere between $500 billion and $1 trillion. American corporations will ultimately be held accountable for these costs. What remains to be seen, however, is exactly who, when, and how much.In terms of corporate responsibilities, this article discusses requirements regarding the financial reporting of environmental liabilities and current initiativesthat should improve the measurement and disclosure of these liabilities. Investors and business professionals alike must understand the significance of these obligations asthey relate to current and future corporate financial statements.Financial ReportingFinancial reporting requirements have evolved over time under several governing bodies. The Securities Act of 1934 created the Securities and Exchange Commission (SEC) and gave it the authority to administer federal securities laws and prescribe accounting principles and reporting practices. Companies that are considered under the jurisdiction of the SEC include any company whose stock is publicly traded. As a result, these companies are required to follow SEC disclosure requirements in their filings.The Financial Accounting Standards Board (FASB) is responsible for establishing the current standards of financial accounting and reporting. The standards or pronouncements that the FASB issues, "Statements of Financial Accounting Standards" (SFASs), are officially recognized as authoritative by the Securities and Exchange Commission and the American Institute of Certified Public Accountants (AICPA), the national professional organization of CPAs.Until recently, the AICPA played a prominent role in the accounting and reporting environment. But as a result of the Sarbanes-Oxley Act of 2002, the AlCPA's Auditing Standards Board (ASB) was limited in its role of establishing Generally Accepted Auditing Standards. Auditing and related professional practice standards as they pertain to public companies are now established by the Public Company Accounting Oversight Board (PCAOB), a private-sector, nonprofit corporation created to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports.Evolution of Environmental Accounting StandardsThe common definition of "environmental accounting" is "the identification, measurement, and allocation of environmental costs, the integration of these environmental costs into business decisions, and the subsequent communication of the information to a company's stakeholders" (AICPA).Typical environmental costs include off-site waste disposal costs, cleanup costs, litigation costs, and other related costs.The first accounting standards or interpretation of standards that could be applied to environmental liabilities were enacted by the FASB in 1975 and 1976. These rules covered a generic grouping of contingent liabilities (including environmental liabilities). Initially the FASB stated that contingent liabilities arising from environmental cleanup costs should be accounted for and disclosed according to Statement of Financial Accounting Standards (SFAS) No. 5, "Accounting for Contingencies" (FASB 1975). One year later, the FASB issued Interpretation (FIN) No. 14, "Reasonable Estimation of the Amount of a Loss" (FASB 1976), offeringadditional guidance regarding loss contingencies. Essentially, the standard required losses to be accrued for when they became "probable and reasonably estimable." SFAS No. 5 is still followed today by accountants who are considering the measurement and disclosure of environmental liabilities.SuperfundPrior to Congress passing legislation granting the EPA authority to identify and sanction Potentially Responsible Parties (PRPs), most reported environmental liabilities were minimal. That changed in 1980 when Congress passed the Comprehensive Environmental Response, Compensation and Liability Act of 1980 (CERCLA), commonly known as the Superfund Act. CERCLA established strict regulatory requirements regarding the release of hazardous substances from existing or future waste sites.Six years later, Congress amended CERCLA with the Superfund Amendment and Reauthorization Act (SARA).This strengthened the EPA’s authority and increased the agency’s fund balance. Under the new Superfund Act, the EPA became responsible for identifying and listing those locations throughout the United States where hazardous substances or waste either have caused or may cause damage to the environment. The EPA, through administrative or legal action, seeks to require PRPs to accept responsibility for the remediation of contaminated sites.Under CERCLA, a PRP is defined as any individual or company that is potentially responsible for, or contributed to, the contamination problems at a Superfund site. According to Paul D. Hutchinson, this can include:• Current owners or operato rs of facilities where hazardous substances have been deposited• Owners or operators of facilities at the time hazardous substances were deposited• Generators of hazardous substances deposited at facilities• Transporters of hazardous substances to facilities• Persons who arranged for disposal or treatment of hazardous substances at facilitiesOnce the EPA identifies a PRP, a liability-based program is used to address the cleanup of the site. Under the liability-based program, a potentially responsible party is classified into one of three categories:• Strict Liability - the PRP is liable for cleanup costs even when there was no negligence• Joint and Several Liability – any one party can be forced to bear the full cost of the remedy, even if several parties contributed to the waste at a site• Retroactive Liability - the provisions apply to actions that took place before CERCLA was passedAfter the EPA identifies the PRPs and their respective liability, it sends notification to the SEC and the respective companies or individuals.Regulation S-K and FRR 36With the increased environmental regulation, the accounting regulatory bodies began to issue standards regarding the reporting and disclosure of environmental liabilities. In 1982, the SEC integrated all of its environmental disclosure requirements into Regulation S-K, requiring disclosure if pollution expenditures had a material effect on the company's earnings. Regulation S-K Item 101, known as the Description of Business, requires registrants to disclose, among other things, the material effects of complying or failing to comply with environmental requirements on the capital expenditures, earnings, and competitive position of the registrant and its subsidiaries. S-K Item 103 requires registrants to describe any material concerning pending legal proceedings unless the legal proceedings involve ordinary routine litigation incidental to the business. S-K Item 303, often referred to as Management Discussion and Analysis of Financial Condition and Results of Operations, requires the disclosure of environmental contingencies that may reasonably have a material impact on net sales, revenue, or income from continuing operations.In 1989, the SEC provided further guidance by issuing Financial Reporting Release (FRR) 36. FRR 36 discusses and illustrates various disclosure requirements for the Management's Discussion and Analysis (MD&A) component of the SEC annual report 10-K filing and the shareholder annual report.Staff Accounting Bulletin (SAB) 92Even with this increase in regulation, companies were still finding it difficult to estimate liabilities that needed to be disclosed. In response, the SEC issued Staff Accounting Bulletin No.92 (SAB 92) to further clarify its disclosure requirements. SAB 92 specifically discussed the disclosure of environmental liabilities in the balance sheet. The SEC's position on the disclosure of environmental liabilities was strengthened through an agreement with the EPA in 1990. Essentially, the EPA would provide the SEC with certain quarterly information, including names of PRPs, a list of all cases filed under CERCLA, and a list of civil and criminal cases under federal environmental laws. In exchange for this information, the SEC agreed to target the enforcement of environmental disclosures.AICPA Statement of Position 96-1By 1996, the EPA had identified more than 36,000 hazardous waste sites in the United States. The EPA then took what they considered to be the most severe of the contaminated sites and developed the National Priorities List (NPL). This list contained 1,405 sites, each referred to as a Superfund site. From these Superfund sites alone, the EPA proceeded to identify 15,000 PRPs connected to these sites. These PRPs would eventually be responsible for cleanup costs that would range from $35 million to $1 billion per site. The release of this information revealed to the accounting profession that the remedial liabilities of the PRPs were significant and, therefore, required better accounting and disclosure. As a result, the AICPA issued Statement of Position (SOP) 96-1, "Environmental Remediation Liabilities," which provided specific guidance on estimation and the financial reporting of environmental accruals and contingencies.Analysis of the Standards (Past and Present)(A) Recognition of Environmental LiabilitiesRecognition pertains to when a liability should be reported in the financial statements. Contingent liabilities are obligations that are dependent upon the occurrence or nonoccurrence of one or more future events to confirm the amount payable, the payee, the date payable or its existence. The most significant liability thata firm faces in relation to environmental accounting comprises the remediation costs. Remediation costs typically include cleanup costs, litigation costs, and other costs associated with legal compliance.FAS No. 5，mentioned earlier，requires that a provision for a loss contingency be recorded and a liability recognized in financial statements when both of the following conditions are met:• It is probable that an asset has been impaired or a liability has been incurred at the date of the financial statements• The amount of the loss can be reasonably estimatedFASB Interpretation (FIN) No. 14 provides additional guidance on how to recognize a loss contingency when the estimated loss is within a specified range. It recommends that the minimum amount of the range be accrued, unless some amount within the range appears at the time to be a better estimate than any other amount within the range.The AICPA SOP 96-1 expands the types of costs that may be appropriately accrued and the ability to consider technologies under development in order to help assess the ultimate cost of remediation efforts more accurately. PRPs must now use a more conservative approach (increase the probability of loss recognition) than under the prior provisions of SFAS No. 5 to ascertain if they should accrue such liabilities. According to the SOP 96-1, the probability criterion of SFAS No. 5 is met if the EPA has decided (or probably will) that the company must participate in remediation. Liabilities must now be recognized when litigation has commenced or an assertion of a claim is probable whenever the PRP is associated with that site. In addition, PRPs must now accrue potential environmental remediation liabilities "up front," all at once, rather than recognize the expenses when they are actually paid.(B) Accounting for Recognized Environmental LiabilitiesWhen a company has determined that an environmental obligation exists, it must be measured and accounted for based on available information. Key accounting issues related to the recognition of environmental liabilities are highlighted below: Estimates of the Environmental LiabilityAccording to AlCPA's SOP 96-1, once a liability is determined, its magnitude must be estimated. In developing the estimates, according to Kathleen Blackburn Hethcox, Richard Riley, and Jan R. Williams writing in National Public Accountant, the factors below should be considered:• The extent and type of hazardous substances at the site, and the costs to be included in the estimate• The effect of expected future events or developments• The range of technologies that can be used in remediation• The number and financial condition of other PRPs• T he effect of potential recoveriesEarly estimates of loss can be revised later if new information gives cause for a change. The revisions should be accounted for as a change in accounting estimate, thereby only affecting current and future financial reporting. No retroactive restatement of prior year financial statements is allowed under SOP 96-1. The SOP 96-1 also recommends that for various stages of remediation, benchmarks be used to evaluate the extent of the amount that can be estimated. At a minimum, the estimate should be evaluated as each benchmark occurs; which includes identification of the company as a PRP, receipt of a unilateral administrative order requiring a removal action, participation in a remedial investigation (Rl) or feasibility study (FS) as a PRP, completion of a feasibility study, and issuance of a record of decision.Source: Brian B Stanko, Erin Brogan, Erin Alexander, and Josephine Choy-Mee Chay.Environmental Accounting[J]. Buinese & Economic Review, 2006,(4):21-27. 译文：环境会计本文讲述了，为什么从预算有害废物的清除成本可以看出美国公司编制资产负债表的方式。
会计专业财务会计中英文对照外文翻译文献
(文档含英文原文和中文翻译)中英文对照外文翻译附件：外文翻译译文战略财务会计在中小企业摘要：随着社会经济的发展和科学技术的进步,中国的企业在一个充满机会和危险的阶段。
介绍了安全会计的含义和意义战略财务会计中存在的问题,阐述了财务策略进行小中型企业一起,最后提出了一些对策和原因。
关键词：中小企业的战略财务会计、问题、对策一个企业的不确定性的金融环境其财务活动充满风险。
除了机会,有许多的危险从时间,以时间,其财务会计。
因此,它已经成为了成功的关键一个企业的财务会计是否能跟踪的趋势变化什么是有用的吸收。
应当拒绝接受什么是有害的。
战略会计思想是非常重要的在企业的财务会计,因为我们必须努力去分析和把握一般环境和发展一个企业的发展趋势,从而提高适应能力、可变性和适用性的金融中心会计不确定环境。
目前,中小企业在100年通过了工商登记、以企业总数的90%。
因此,其战略财务会计是特别重要的,这也是本论文的主题。
1 简介战略性的财务会计是财务会计理论,根据该融资应该的在最适当的方式进行,采集到的资本必须利用和会计的最有效的方式虽然企业和决策和利润分配应该最合理。
根据其内涵,总结三个主要内容的战略财务会计,包括融资策略,投资战略和利润分配决策策略。
详情如下:融资策略高度发达的现代企业具有的销售急剧增长。
当面对这样一种局势,企业倾向于有很大的要求从股票和应收账款是资本的提升。
更大的为销售增长的张力,但更大的资本要求。
因此,在融资策略都具有十分重要的意义战略会计财务。
融资策略的功能在于明确的指导方针融资、铺设融资目标下,建立整体规模、融资渠道和方法,安排战略资本结构优化方案,从各方面对此作了相应的对策,以达到融资目标,最后预测和收集的大量资金的企业的需要。
投资策略为核心的战略财务会计,这种策略决定一个企业只能分配它的首都资源合理而有效的方法。
投资策略包括确认投资固定资产的方向、公司规模和资本规模、投资选择相关的外部扩张或内部扩张,改革旧的产品或开发新的、独立或联合操作,自有资金投资决定或贷款之间的百分比固定资产、流动资产、投资策略和风险和那些在通货膨胀。
会计学毕业论文外文文献及翻译
LNTU---Acc附录A国际会计准则第 37 号或有负债和或有资产目的本准则的目的是确保将适当的确认标准和计量基础运用于准备、或有负债和或有资产，并确保在财务报表的附注中披露充分的信息，以使使用者能够理解它们的性质、时间和金额。
范围1．本准则适用于所有企业对以下各项之外的准备、或有负债和或有资产的会计核算：（1）以公允价值计量的金融工具形成的准备、或有负债和或有资产：（2）执行中的合同（除了亏损的执行中的合同）形成的准备、或有负债和或有资产；（3）保险公司与保单持有人之间签订的合同形成的准备、或有负债和或有资产；（4）由其他国际会计准则规范的准备、或有负债和或有资产。
2．本准则适用于不是以公允价值计量的金融工具（包括担保）。
3．执行中的合同是指双方均未履行任何义务或双方均同等程度地履行了部分义务的合同。
本准则不适用于执行中的合同，除非它是亏损的。
4．本准则适用于保险公司的准备、或有负债和或有资产，但不适用于其与保单持有人之间签订的合同形成的准备、或有负债和或有资产。
5．如果其他国际会计准则规范了特定的准备、或有负债和或有资产，企业应运用该准则而不是本准则，例如，关于以下项目的准则也规范了特定的准备：（1）建造合同（参见《国际会计准则第11号建造合同》）；（2）所得税（参见《国队会计准则第12号所得税》）；（3）租赁（参见《国际会计准则第17 号租赁》），但是，《国际会计准则第17 号》未对已变为亏损的经营租质的核算提出具体要求，因而本准则应适用于这些情况；（4）雇员福利（参见《国际会计准则第19号一雇员福利》）。
6．一些作为准备处理的金额可能与收入的确认有关，例如企业提供担保以收取费用，本准则不涉及收入确认，《国际会计准则第18 号收入》明确了收入确认标准，并就确认标准的应用提供了实务指南，本准则不改变《国际会计准则第18 号》的规定。
7．本准则将准备定义为时间或金额不确定的负债，在某些国家，“准备”也与一些项目相联系使用，例如折旧，资产减值和坏账：这些是对资产账面金额的调整，本准则不涉及。
外文原文：环境会计
Environmental AccountingWhere We Are Now, Where We Are HeadingBy Joy E. HechtInterest is growing in modifying national income accounting systems to promote understanding of the links between economy and environment.The field of environmental accounting has made great strides in the past two decades, moving from a rather arcane endeavor to one tested in dozens of countries and well established in a few. But the idea that nations might integrate the economic role of the environment into their income accounts is neither a quick sell nor a quick process; it has been under discussion since the 1960s. Despite controversies described in this article, however, interest is growing in modifying national income accounting systems to promote understanding of the links between economy and environment.Why Change?Governments around the world develop economic data systems known as national income accounts to calculate macroeconomic indicators such as gross domestic product. Building a nation's economic use of the environment into such accounts is a response to several perceived flaws in the System of National as defined by the United Nations and used internationally. One flaw in the SNA often cited is that the cost of environmental protection cannot be identified. Consequently, money spent, say, to put pollution control devices on smokestacks increases GDP, even though the expenditure is not economically productive, some argue. These critics call for differentiating “defensive” expenditures from others within the account s.Also misleading is the fact that some environmental goods are not marketed though they provide economic value. Fuelwood gathered in forests, meat and fish gathered for consumption, and medicinal plants are examples. So are drinking and irrigation water, whose sale prices reflect the cost of distribution and treatment infrastructure, but not the water itself. While some countries do include such goods in their national income accounts, no standard practices exist for doing so. When nonmarketed goods are included in the accounts, they still cannot be distinguished from those that are marketed.Valuing environmental services such as the watershed protection that forests afford and the crop fertilization that insects provide is difficult. Though some experts call for their inclusion in environmentally adjusted accounts, typically neither the economic value nor the degradation of these services is included. On the other hand, however, the alternate goods and services needed to replace them-water treatment plants, for example—do contribute to GDP, which can be rather misleading.Still another problem is that national income accounts treat the depreciation of manufacturedcapital and natural capital differently. Physical capital—a building or a machine, for instance—is depreciated in accordance with conventional business accounting principles, while all consumption of natural capital is accounted for as income. Thus the accounts of a country that harvests its forests unsustainably will show high income for a few years, but will not reflect the destruction of the productive forest asset. While opinions vary on how to depreciate natural capital, they converge on the need to do so.Which Indicators Are Useful?Some proponents advocate simple “flag” indicators to alert policymakers to the broad role of the environment in the economy, for example, comparing conventional GDP with environmentally adjusted GDP, or conventional savings with so-called “genuine” savings that account for environmental factors. Both of these indicators can provide valuable warnings of the impacts of environmental degradation on an economy. However, such flags are less useful in determining the source of environmental harm or identifying a policy response. For this reason, many economists place primary importance not on the bottom line, but on the underlying data used to build environmental accounts. These data can help answer such questions as how natural catastrophes like the fires that raged in Indonesia in the summer of 1998 may affect economic growth, or how environmental protection policies such as green taxes may affect the economy.Who Is Doing This?Environmental accounting is underway in several dozen countries, where bureaucrats, statisticians, and other proponents both foreign and domestic have initiated activities over the past few decades. Several countries have made continuous investments in data systems, which are integrated into existing statistical systems and economic planning activities. Others have made more limited efforts to calculate a few indicators, or analyze a single sector. Some of the earliest research on environmental accounting was done at RFF by Henry Peskin, working on the design of accounts for the United States.One of the first countries to build environmental accounts is Norway, which began collecting data on energy sources, fisheries, forests, and minerals in the 1970s to address resource scarcity. Over time, the Norwegians have expanded their accounts to include data on air pollutant emissions. Their accounts feed into a model of the national economy, which policymakers use to assess the energy implications of alternate growth strategies. Inclusion of these data also allows them to anticipate the impacts of different growth patterns on compliance with international conventions on pollutant emissions.More recently, a number of resource-dependent countries have become interested in measuring depreciation of their natural assets and adjusting their GDPs environmentally. One impetus for their interest was the 1989 s tudy “Wasting Assets: Natural Resources in the National Income Accounts,” in which Robert Repetto and his colleagues at the World Resources Institute estimated the depreciation of Indonesia’s forests, petroleum reserves, and soil assets. Onceadjusted to a ccount for that depreciation, Indonesia’s GDP and growth rates both sank significantly below conventional figures. While “Wasting Assets” called many to action, it also operated as a brake, leading many economists and statisticians to warn against a focus on green GDP, because it tells decisionmakers nothing about the causes or solutions for environmental problems.Since that time, several developing countries have made long-term commitments to broad-based environmental accounting. Namibia began work on resource accounts in 1994, addressing such questions as whether the government has been able to capture rents from the minerals and fisheries sectors, how to allocate scarce water supplies, and how rangeland degradation affects the value of livestock.The Philippines began work on environmental accounts in 1990. The approach used there is to build all economic inputs and outputs into the accounts, including nonmarketed goods and services of the environment. Thus Filipinos estimate monetary values for such items as gathered fuelwood and the waste disposal services provided by air, water, and land; they then add in direct consumption of such services as recreation and aesthetic appreciation of the natural world. While their methodology is controversial, these accounts have provided Philippine government agencies and researchers with a rich array of data for policymaking cymaking and analysis.The United States has not been a leader in the environmental accounting arena. At the start of the Clinton administration, the Bureau of Economic Analysis (BEA) made a foray into environmental accounting in the minerals sector, but this preliminary attempt became embroiled in political controversy and faced opposition from the minerals industry. Congress then asked the National Research Council (NRC) to form a blue ribbon panel to consider what the nation should do in the way of environmental accounting. Since then, Congressional appropriations to BEA have been accompanied by an explicit prohibition on environmental accounting work. The ban may be lifted, however, once the recommendations of the NRC study are made public.How to Account?How environmental accounting is being done varies in a number of respects, notably the magnitude of the investment required, the objectivity of the data, the ability to compare different kinds of environmental impacts, and the kinds of policy purposes to which they may be applied. Here are some of the methods currently in use.Natural Resource Accounts. These include data on stocks of natural resources and changes in them caused by either natural processes or human use. Such accounts typically cover agricultural land, fisheries, forests, minerals and petroleum, and water. In some countries tries, the accounts also include monetary data on the value of such resources. But attempts at valuation raise significant technical difficulties. It is fairly easy to track the value of resource flows when the goods are sold in markets, as in the case of timber and fish. Valuing changes in the stocks, however, is more difficult because they could be the result either of a physical change in the resource or of a fluctuation in market price.For environmental goods and services that are not sold, it is that much harder to establish the value either of the flow or of a change in stock. However, even physical data can be linked to the economy for policy purposes. For example, changes in income can sometimes be traced to changes in the resource base or to the impact of environmental catastrophes on the economy.Emissions accounting . Developed by the Dutch, the National Accounting Matrix including Environmental Accounts (NAMEA) structures the accounts in a matrix, which identifies pollutant emissions by economic sector, Eurostat, the statistical arm of the European Union, is helping EU members apply this approach as part of its environmental accounting program. The physical data in the NAMEA system are used to assess the impact of different growth strategies on environmental quality. Data can also be separated by type of pollutant emission to understand the impact on domestic, transborder, or global environments. If emissions are valued in monetary terms, these values can be used to determine the economic cost of avoiding environmental degradation in the first place, as well as to compare costs and benefits of environmental protection.Disaggregation of conventional national accounts.Sometimes data in the conventional accounts are taken apart to identify expenditures specifically related to the environment, such as those incurred to prevent or mitigate harm, to buy and install protection equipment, or to pay for charges and subsidies. Over time, revelation of these data makes it possible to observe links between changes in environmental policy and costs of environmental protection, as well as to track the evolution of the environmental protection industry.While these data are of obvious interest, some people argue that looking at them in isolation can be misleading. For example, while end-of-pipe pollution control equipment is easily observed, new factories and vehicles increasingly are lowering their pollutant emissions through product redesign or process change rather than relying on special equipment. In such cases, no pollution control expenditures would show up in the accounts, yet environmental performance might be better than in a case where expenditures do show up.Value of nonmarketed environmental goods and services. Considerable controversy exists over whether to include the imputed value of nonmarketed environmental goods and services in environmental accounts, such as the benefits of an unpolluted lake or a scenic vista. On the one hand, the value of these items is crucial if the accounts are to be used to assess tradeoffs between economic and environmental goals. Otherwise, the accounts can end up reflecting the costs of protecting the environment without in any way reflecting the benefits. On the other hand, some people feel that valuation is a modeling activity that goes beyond conventional accounting and should not be directly linked to the SNA .The concern underlying their view is that it is difficult to standardize valuation methods, so the resulting accounts may not be comparable across countries or economic sectors within a country.Green GDP.Developing a gross domestic product that includes the environment is also a matter of controversy. Most people actively involved in building environmental accountsminimize its importance .Because environmental accounting methods are not standardized, a green GDP can have a different meaning in each project that calculates it, so values are not comparable across countries. GDP Moreover, while a green GDP can draw attention to policy problems, it is not useful for figuring out how to resolve them. Nevertheless, most accounting projects that include monetary values do calculate this indicator .Great interest in it exists despite its limitations.Toward Consensus on MethodEnvironmental accounting would receive a substantial boost if an international consensus could be reached on methodology .The UN Statistics Department has coordinated some of the ongoing efforts toward this end since the 1980s. In 1993, the UN published the System for Integrated Economic and Environmental Accounting (SEEA) as an annex to the 1993 revision of the SNA.SEEA is structured as a series of methodological options, which include most of the different accounting activities described above; users choose the options most appropriate to their needs.No consensus exists on the various methods that the UN recommended. In fact, SEEA is now undergoing revision by the so-called “London Group,” co mprised primarily of national income accountants and statisticians from OECD countries. The group's work will be an important step toward consensus on accounting methods, but the process will be lengthy: Development of the conventional SNA took some forty yearsToward Widespread UseA number of steps can be taken now toward the goal of ensuring that environmental accounting is as well established as the SNA. First, information must circulate freely about existing environmental accounts and how they are contributing to economic and environmental policy. Ongoing work needs to be identified and systematically reviewed and analyzed to learn lessons, which may inform the design and implementation of future accounting activities. The Green Accounting Initiative of the World Conservation Union has embarked on this effort, and a number of other organizations are calling for similar activities. Use of the World Wide Web may facilitate access to unpublished work, although it will require a concerted effort to obtain accounting reports and seek permission to load them on the Internet.Second, development of a core of internationally standardized methods will contribute to willingness to adopt environmental accounting. Experts in the—field--including economists, environmentalists, academics, and others outside of the national statistical offices—should take a proactive role in tracking the work of the London Group and insist that the standard-setting process involve participants representing a spectrum of viewpoints, countries, and interested stakeholders. An opportunity exists for research institutes to take a lead in identifying the financial resources needed to facilitate a broader standard setting process, and to elicit a full range of voices to build a consensus on methodology.Finally, and perhaps most importantly, the more countries institutionalize construction of environmental accounts, the greater the momentum for more of the same.Still, building accounts--like developing any timeseries statistics—will not happen overnight. Their construction will require sustained institutional and financial commitment to ensure that the investment lasts long enough to yield results. But the experiences of Norway, Namibia, and the Philippines show that such a commitment can pay off; it is a commitment that more countries around the world need to make.Joy E. Hecht coordinates the Green Accounting Initiative at the International Union for the Conservation of Nature. /greenacct.html. While on the RFF staff in 1980–81, she began working on environmental accounting. This article is based on a talk she gave last fall as part of RFF's Wednesday Seminar Series.。
国际会计准则中英文对照外文翻译文献
中英文对照外文翻译文献(文档含英文原文和中文翻译)译文:译文（一）世界贸易的飞速发展和国际资本的快速流动将世界经济带入了全球化时代。
在这个时代, 任何一个国家要脱离世界贸易市场和资本市场谋求自身发展是非常困难的。
会计作为国际通用的商业语言, 在经济全球化过程中扮演着越来越重要的角色, 市场参与者也对其提出越来越高的要求。
随着市场经济体制的逐步建立和完善，有些国家加入世贸组织后国际化进程的加快，市场开放程度的进一步增强，市场经济发育过程中不可避免的各种财务问题的出现，迫切需要完善的会计准则加以规范。
然而，在会计准则制定过程中，有必要认真思考理清会计准则的概念，使制定的会计准则规范准确、方便操作、经济实用。
由于各国家的历史、环境、经济发展等方面的不同,导致目前世界所使用的会计准则在很多方面都存在着差异,这使得各国家之间的会计信息缺乏可比性,本国信息为外国家信息使用者所理解的成本较高,在很大程度上阻碍了世界国家间资本的自由流动。
近年来,许多国家的会计管理部门和国家性的会计、经济组织都致力于会计准则的思考和研究,力求制定出一套适于各个不同国家和经济环境下的规范一致的会计准则,以增强会计信息的可比性,减少国家各之间经济交往中信息转换的成本。
译文（二）会计准则就是会计管理活动所依据的原则, 会计准则总是以一定的社会经济背景为其存在基础, 也总是反映不同社会经济制度、法律制度以及人们习惯的某些特征, 因而不同国家的会计准则各有不同特点。
但是会计准则毕竟是经济发展对会计规范提出的客观要求。
它与社会经济发展水平和会计管理的基本要求是相适应的,因而,每个国家的会计准则必然具有某些共性:1. 规范性每个企业有着变化多端的经济业务,而不同行业的企业又有各自的特殊性。
而有了会计准则,会计人员在进行会计核算时就有了一个共同遵循的标准,各行各业的会计工作可在同一标准的基础上进行,从而使会计行为达到规范化,使得会计人员提供的会计信息具有广泛的一致性和可比性,大大提高了会计信息的质量。
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ContentsAbstract (I)Introduction (Ⅱ)Efficient Accounting Systems (1)Chapter 1 Accounting (1)1.1 The decision of accounting (2)1.2 The functions of accounting (4)Chapter 2 Accounting environment (7)2.1 The goal of accountant is the starting point in which accounting environment affects the accounting information system (9)2.2 Accounting assumed reveals close link between accounting and its interdependent external environment (10)2.3 Accounting standards disclose the request of accounting environment to accounting information (13)Chapter 3 Accounting system (15)Conclusion (30)References (31)Thanks (32)Efficient Accounting SystemsThe existence and development of everything are under certain environmental conditions. Accounting, as one of the most important practice of human activities is not a cases outside. Accounting environment have the base sense for the smooth conduct of the activities of accounting, while various accounting environmental factors will have isolated impact on total activity of the accounting system. The study of the structure of the accounting environment system and the relations between the various elements in this system made us to be much more realistic in this area of accounting theory and practice, to build a harmonious Environmental System for clear direction, so as to promote the accounting cause of sustainable development.Chapter 1 Accounting1.1 The decision of accountingAccounting is one of the fastest growing fields in the modern business world. Every new shore, school, restaurant, or filling station indeed, any new enterprise of any kind increases the demand for accountants. Consequently, the demand for accountants is generally much greater than the supply. Government official often have a legal background: similarly, the men and women in management often have a background in accounting. They are usually familiar with the methodology of finance and fundamentals of fiscal and business administration.Today’s account ants are as diverse as their job assignments. Accountants may be male or female, outgoing or conservative, but they are all analytical. They may have backgrounds in art history or computer programming. They come from every ethnic and cultural background.The accounting backgrounds can open doors to most lines of business. In short, accounting deals with all facets of an organization —purchasing, manufacturing, marketing, and distribution. This is why accounting provides such an excellent basis for business experience. Accounting is an information system necessitated by thegreat complexity of modern business.1.2 The functions of accountingOne of the most important functions of accounting is to accumulate and report financial information that shows an organ ization’s financial position and the results of its operations to its interested users. These users include managers, stockholders, banks and other creditors, governmental agencies, investment advisors, and the general public. For example, stockholders mus t have an organization’s financial information in order to measure its management’s performance and to evaluate their own holdings. Banks and other creditors must consider the financial strength of a business before permitting it to borrow funds. Potential investors need financial data in order to compare prospective investments. Also many laws require that extensive financial information be reported to the various levels of government. Businesses usually publish such reports at least annually. To meet the needs of the external users, a framework of accounting standards, principles and procedures known as “generally accepted accounting principles” have been developed to insure the relevance and reliability of the accounting information contained in these external financial reports. The subdivision of the accounting process that produces these external reports is referred to as financial accounting.Another important function of accounting is to provide the management inside an organization with the accounting information needed in the organization’s internal decision-making, which relates to planning, control, and evaluation within an organization. For example, budgets are prepared under the directions of a company’s controller on an annual basis and express t he desires and goals of the company’s management. A performance report is supplied to help a manager focus his attention on problems or opportunities that might otherwise go unnoticed. Furthermore, cost-benefit data will be needed by a company’s management in deciding among the alternatives of reducing prices, increasing advertising, or doing both in attempt to maintain its market shares. The process of generating and analyzing such accounting information for internal decision –making is often referred to as managerialaccounting and the related information reports being prepared are called internal management reports. As contrasted with financial accounting, a management accounting information system provides both historical and estimated information that is relevant to the specific plans on more frequent basis. And managerial accounting is not governed by generally accepted accounting principles.Chapter 2 Accounting environmentThe growth of organizations, changes in technology, government regulation, and the globalization of economy during the twentieth century have spurred the development of accounting. As a result, a number of specialized fields of accounting have evolved in addition to financial accounting and managerial accounting, which include auditing, cost accounting, tax accounting, budgetary accounting, governmental and not –for-profit accounting, human resources accounting, environmental accounting, social accounting, international accounting, etc. For example, tax accounting encompasses the preparation of tax returns and the consideration of the tax consequences of proposed business transactions or alternative courses of action. Governmental and not-for-profit accounting specializes in recording and reporting the transactions of various governmental units and other not-for-profit organizations. International accounting is concerned with the special problems associated with the international trade of multinational business organizations. All forms of accounting, in the end, provide information to the related users and help them make decisions.Accountant the environment has, the development closely with accountant related, and decided that accountant the thought that the accounting theory, accountant organize, accountant the legal system as well as the accountancy level of development historic condition and the particular case.Studies accountant the environment the influence which develops to accountant, should take accountant the goal, accountant suppose, the accounting standards as the clue.2.1 The goal of accountant is the starting point in which accounting environmentaffects the accounting information systemEach kind of accountant under the pattern accountant the goal concrete difference may sum up as accountant the environment different result. Looking from longitudinal, the different historical period, accountant the environment is different, accountant the goal is also different, from this causes the accounting information existence huge difference; Looking from crosswise, different national accountant the environment is different, accountant the goal content has the difference, its accounting information is also unique. About accountant the goal, the theorists have “the policy-making useful view” and “the management responsibility view” the struggle. What policy-making useful view interdependence is the developed capital market, the resources request and is entrusted with something the relations are establishes through the capital market. Thus, the resources entrusting party and is entrusted with something the side responsibility relations intermediary becomes because of the capital market fuzzy. But the responsibility view to base the resources request which forms in the direct intercourse with is entrusted with something the relations. Western various countries and the international accounting standards committee approve the policy-making useful view. If the international accounting standards committee said that “must focus the attention to provide to the economic decision-making useful information”. Comparatively speaking, the management responsibility view depends on each other accountant the environment and the Chinese present stage economic reform and the development actual situation even more tallies. The current our country financial inventory accounting's essential target, should locate, in approaches the trustee to report the fiduciary duty in the fulfillment situation. Because of from the time, the management responsibility view mainly faces the future, but faces in the past and the present. But in accountant confirmed that the standard and the measurement foundation's choices aspect, the foothold in the past and the present must be easier than in the future the foothold, provided the information quality even more drew close to the goal the request.Because just accountant the goal affects the accounting information system's basic reason, therefore, the environment embarks from accountant to accountant thegoal locates, can cause the accounting theory to move toward the accounting practice from Yu the accounting practice.2.2 accountants supposed has promulgated accountant between the external environment close relations which depended on each other with it.Accountant supposes is the accounting personnel the reasonable judgment which locates to the accounting the change which does not decide accountant who the environment makes, is the accounting basic premise Accountant supposes to financial inventory accounting has the overall importance influence, it is the behavior main body and the general situation embarks from accountant constructs the system info, American Accounting standards Committee Respective Accountant Research department's first memoir is “accountant's fundamental assumption”. Although theoretically speaking, the sound value information will have the guidance compared to the historical costs information regarding the user future economic decision-making, just like but US Chartered accountant the Association financial report Technical committee will publish the topic will be "Improvement Enterprise Reported that - - Customer Guidance" said that the numerous users did not advocate by the sound value pattern substitution historical costs pattern, its reason will mainly be stems from the guarantee financial report information consistency, reliable and the cost - benefit principle consideration. However, they advocate many kinds of measurement attribute mix valuation.Accountant supposes is based on the external environment uncertainty proposed that therefore, may say that accountant supposes is the accounting theory and accountant the environment connected border meeting point, depends on each other accountant with it the environment to have the extremely close relationship.2.3 The accounting standards disclose accountant the environment to the accounting information requestAccountant the environment to accounting standards' influence, may manifest in the accounting standards technical nature, the social two aspects.1. Technical nature. The accounting standards were considered that is one kind of pure objective restraint organization, one merely technical's standard method, itsgoal is enables accounting practice processing the science, to be reasonable, to be consistent. Since produces the behavior has universal restraint accountant after accountant the standard system, accountant reforms mainly displays in accountant the standard system's reform, but accountant standard system's reform, displays for concrete accountant the computing technique innovation.2. Sociality. The different accounting standards will have the different accounting information, thus affects the different main body benefit, it will cause part of people to profit, but another part of people possibly suffer injury. The accounting standards produce the economic consequences prove its and impure objective. Accounting standards' sociality materially is the economic interest question, immediate influence to economic interest between related various aspects assignment. One of market economy's base elements is the fair competition；All market economy participants cannot different form the rank difference because of the right status. If the administrative right trades the behavior with the market economy to unify in together, will destroy the market mechanism, will be unable to realize the market economy effective disposition resources function. Therefore accounting standards' formulation organization must be the neutral organization, guarantees the accounting standards fairness and the rationality.Chapter 3 Accounting SystemAccounting system refers to establish accounting and accounting supervision procedure and method of business activities. Effective accounting system should do: 1. Confirmed and record all real business, timely and detailed description of economic business, so in the financial and accounting reports of economic business appropriately classified.2. Measurement value of economic business, so in the financial and accounting reports records in the appropriate monetary value.3. Determine the time, business to business records in the appropriate accounting period.4. In the financial and accounting reports, business and proper disclosure of expression related matters.有效会计体系任何事物都是在一定的环境条件下存在和发展的, 作为人类重要实践活动之一的会计活动也不例外。