会计学专业国际企业会计准则大学毕业论文外文文献翻译及原文
毕业设计（论文）外文文献翻译
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专业：会计学（本）
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翻译日期： 2017.02.14
本科毕业设计（论文）外文资料翻译
教学单位：经济系
专业：会计学（本）
外文出处：《国际企业会计准则》
附件：1.译文；2.原文；3.评分表
1.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。
2. 权威性
会计准则的制定、发布和实施要通过一定的权威机构。这些权威机构可以是国家的立法或行政部门,也可以由其授权的会计职业团体。会计准则之所以能够作为会计核算工作必须遵守的规范和处理会计业务的准绳, 关键因素之一就是它的权威性。
3. 发展性
会计准则是在一定的社会经济环境下,人们对会计实践进行理论上的概括而形成的。会计准则具有相对稳定性,但随着社会经济环境的发展变化,会计准则也要随之变化,进行相应的修改、充实和淘汰。
4. 理论与时间相结合性
会计准则是指导会计实践的理论依据,同时会计准则又是会计理论与会计实践相结合的产物,会计准则的内容,有的来自于理论演绎,有的来自于实践归纳,
还有一部分来自于国家有关会计工作的方针政策,但这些都要经过时间的检验。没有会计理论的指导,准则就没有科学性;没有实践的检验,准则就没有针对性。
译文（三）
长期以来,根据经济发展的要求制定了一系列分部门和分行业的会计制度, 没有独立制定会计准则。随着经济体制改革的不断深入和各国家政策的贯彻实施,这些会计制度已完全不能适应经济管理的需要,这就要求对现行会计制度进行重大改革,尽快制定会计准则,具体来说:
1. 深化企业改革,转换企业经济机制,要求发布会计准则
随着企业改革的深化,企业日益成为独立的商品生产经营者,客观上要求企业能够根据本身生产经营特点和资金管理要求,自主灵活地运用和调度资金,同时在两权分离的前提下确认企业与所有者之间的产权关系,这就要求企业会计报表能够全面正确地反映企业作为独立的商品生产者的地位,为企业合理利用资金, 提高资金的使用效益和处理企业与各方面的经济关系服务,而现行会计制度不能满足转变企业经营机制的要求。
2. 培育和发展市场,实现会计信息的国际化化,要求发布会计准则
会计信息是经济活动的基础和媒介,而有什么样的经济机制就要求有什么样的信息形式和内容,与经济体制相适应的会计信息缺乏可比性。发展市场经济, 就要实现经济活动的社会化和社会资金的流动性。经济的国际化,必然要求会计信息的社会化,这就要求发布会计准则。统一世界各国各类企业的会计信息,为培育和发展市场服务,制定会计准则,统一规范不同所有制,不同部门和不同行业的会计制度,有利于消除各种会计制度之间存在的利益分配方面的差异,使企业在市场竞争中处于公平的基础上,在同一起跑线上进行竞争。
3. 改善和加强国民经济调控,要求发布会计准则
我国经济体制改革的目标就是要建立适应市场经济发展需要的经济体制和经济运行机制。在新经济体制中,国家将主要使用间接手段进行调控,而制定和实施会计准则,会使各行各业的会计信息建立在相互可比的基础上,便于进行会计信息的分析利用,据此对世界各国经济运行情况做出准确的判断和决策。
译文（四）
会计准则自研究制定至今,无论在理论方面,还是实务方面,无论在会计准则本身的自我完善方面,还是在会计准则产生的作用方面,都取得了巨大成就:
1. 初步形成了具有世界性的会计法规体系
2. 缩短了我国与发达国家之间的差距
3. 明确了产权关系,保护了所有者权益
4. 推动了会计理论和会计实务的研究
5. 促进了世界各国经济的改革发展与对外开放
译文（五）
企业会计准则由基本会计准则和具体会计准则组成。具体会计准则陆续颁布和实施，对各国会计准则体系具有一定程度的影响，而且对于企业有关会计信息的披露也起着不可估量的作用。但是，鉴于各国目前的现状在具体准则的实施过程中，仍存在一些问题。
企业会计法规由基本会计准则、具体会计准则、行业会计制度、企业财务通则和行业财务制度组成。这五个方面分别以不同的内容对会计核算和报告行为进行规范，各自扮演着不同的角色。具体会计准则是以基本会计准则为指导而制定的，它是基本会计准则的具体化，具有可操作性，同时，它还为制定企业内部会计制度提供了依据和指导。行业会计制度是与基本会计准则配套按行业制定的企业会计制度，主要规定了相应行业及业务的会计核算和会计报告的内容与方法。由此可以看出，各国目前企业会计准则组成内容的一个重要特点就是会计准则和会计制度并存。但是，从实际执行的情况看，在具体会计准则和行业会计制度两种不同形式中，起主导作用的是行业会计制度，具体会计准则并没有占据应有的地位。这是由过去基本会计准则与行业会计制度的特殊关系造成的。《企业会计准则》即基本会计准则发布后，规范企业会计核算的仍是行业会计制度。至于操作性较强的具体会计准则发布实施后是否会改变这种状况，本人认为也不尽然。新颁布实施的具体会计准则只适用于上市公司，非上市公司仍沿用行业会计制度。上市公司虽然以惊人的速度增长，但相对于整个世界经济而言，其所占比重远不及具有成熟市场的国家，非上市公司在相当长的时间内还是各国经济的重要支柱。因此，在只占各国国民经济少量比重的上市公司中运用会计准则，就显得过于超前，其力度和影响自然会受到影响，再加上会计人员对行业会计制度的长期依赖性，更使具体会计准则的实施打了折扣。而非上市公司的会计人员所遵守的会计规范则是行业会计制度，并且这种行业会计制度已经被广大会计工作者所接受和认同，因此，非上市公司的会计准则自然难以占据其应有的地位。
要想从根本上解决目前具体会计准则的被动局面，其可行的方法应当是逐步实现会计准则与会计制度并轨。个人认为，其基本思路应该是，根据企业具体会
计准则，对现有的企业会计制度进行适当修订，订出一套示范性的会计准则操作指南，以替代现有的企业会计制度和财务制度，经试行后再逐步取消示范性指南，由各国各会计主体根据会计准则，制定适宜本国的内部会计制度。
译文（六）
具体会计准则目前出了几个，但已经显示出其优势，在某些方面弥补了以往会计制度存在的缺陷或不足。具体表现在以下几个方面。
1、缩短了国际惯例的差距。各国经济参与国际分工和国际竞争日益剧增的趋势，要求会计信息成为国际商业语言，会计处理的程序和方法尽可能多地采用国际会计惯例。而具体会计准则的出台与实施，缩小了国家之间的距离。
2、更具可操作性。虽然具体会计准则只出台了一小部分，但均是对涉及具体经济业务的会计核算和会计报告的有关事宜做出了详细规定，主要包括确认方法、计量方法和报告方法三个方面，使其更具可操作性。
3、避免了收入虚增的情况发生。行业会计制度规定，企业应采用权责发生制原则，在发出商品、提供劳务，同时收讫价款或者取得索取价款的凭据时，确认营业收入的实现。按此规定，对于一些特殊业务，如回购业务，应确认收入的实现，这会造成营业收入虚增，利润不真实。收入会计准则着眼于商品所有权上的主要风险和报酬已经转移、对售出的商品不再实施控制、与交易相关的经济利益能够流入企业、相关的收入和成本能够可靠地予以计量等，以此来判断收入是否可以确认。按此会计准则的要求，对于回购业务，由于它并没有相关的经济利益流入企业，因此不能确认收入实现，就可以避免虚增收入的情况发生，相应地就解决了利润不真实的问题。
译文（七）
既然具体会计准则本身具有不可代替的优点，那么，在其实施过程中，能否真正发挥其应有的作用呢？答案是否定的。主要表现在两个方面：
1、会计人员在短期内难以达到具体会计准则的要求，直接影响到具体会计准则的实施。
具体会计准则有一个较明显的特点，即某些经济业务需要会计人员作出职业判断后，再进行会计核算。如收入会计准则中的收入概念，道出了收入的重要本质，即“经济利益的总流入”，因此会计人员在运用收入准则进行收入核算时，尤其要注意分析形成收入交易的实质是什么，而不能像行业制度一样凭交易的形式来作出判断，这就需要会计人员进行职业判断再如，资产负债表日后事项会计
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1 外文翻译的基本内容 应选择与本课题密切相关的外文文献（学术期刊网上的），译成中文，与原文装订在一起并独立成册。在毕业答辩前，同论文一起上交。译文字数不应少于3000个汉字。 2 书写规范 2.1 外文翻译的正文格式 正文版心设置为：上边距：3.5厘米，下边距：2.5厘米，左边距：3.5厘米，右边距：2厘米，页眉：2.5厘米，页脚：2厘米。 中文部分正文选用模板中的样式所定义的“正文”，每段落首行缩进2字；或者手动设置成每段落首行缩进2字，字体：宋体，字号：小四，行距：多倍行距1.3，间距：前段、后段均为0行。 这部分工作模板中已经自动设置为缺省值。 2.2标题格式 特别注意：各级标题的具体形式可参照外文原文确定。 1．第一级标题（如：第1章绪论）选用模板中的样式所定义的“标题1”，居左；或者手动设置成字体：黑体，居左，字号：三号，1.5倍行距，段后11磅，段前为11磅。 2．第二级标题（如：1.2 摘要与关键词）选用模板中的样式所定义的“标题2”，居左；或者手动设置成字体：黑体，居左，字号：四号，1.5倍行距，段后为0，段前0.5行。 3．第三级标题（如：1.2.1 摘要）选用模板中的样式所定义的“标题3”，居左；或者手动设置成字体：黑体，居左，字号：小四，1.5倍行距，段后为0，段前0.5行。 标题和后面文字之间空一格（半角）。 3 图表及公式等的格式说明 图表、公式、参考文献等的格式详见《吉林化工学院本科学生毕业设计说明书（论文）撰写规范及标准模版》中相关的说明。
java毕业论文外文文献翻译
Advantages of Managed Code Microsoft intermediate language shares with Java byte code the idea that it is a low-level language witha simple syntax , which can be very quickly translated intonative machine code. Having this well-defined universal syntax for code has significant advantages. Platform independence First, it means that the same file containing byte code instructions can be placed on any platform; atruntime the final stage of compilation can then be easily accomplished so that the code will run on thatparticular platform. In other words, by compiling to IL we obtain platform independence for .NET, inmuch the same way as compiling to Java byte code gives Java platform independence. Performance improvement IL is actually a bit more ambitious than Java bytecode. IL is always Just-In-Time compiled (known as JIT), whereas Java byte code was ofteninterpreted. One of the disadvantages of Java was that, on execution, the process of translating from Javabyte code to native executable resulted in a loss of performance. Instead of compiling the entire application in one go (which could lead to a slow start-up time), the JITcompiler simply compiles each portion of code as it is called (just-in-time). When code has been compiled.once, the resultant native executable is stored until the application exits, so that it does not need to berecompiled the next time that portion of code is run. Microsoft argues that this process is more efficientthan compiling the entire application code at the start, because of the likelihood that large portions of anyapplication code will not actually be executed in any given run. Using the JIT compiler, such code willnever be compiled.
外文文献及翻译
文献翻译 原文 Combining JSP and Servlets The technology of JSP and Servlet is the most important technology which use Java technology to exploit request of server, and it is also the standard which exploit business application .Java developers prefer to use it for a variety of reasons, one of which is already familiar with the Java language for the development of this technology are easy to learn Java to the other is "a preparation, run everywhere" to bring the concept of Web applications, To achieve a "one-prepared everywhere realized." And more importantly, if followed some of the principles of good design, it can be said of separating and content to create high-quality, reusable, easy to maintain and modify the application. For example, if the document in HTML embedded Java code too much (script), will lead the developed application is extremely complex, difficult to read, it is not easy reuse, but also for future maintenance and modification will also cause difficulties. In fact, CSDN the JSP / Servlet forum, can often see some questions, the code is very long, can logic is not very clear, a large number of HTML and Java code mixed together. This is the random development of the defects. Early dynamic pages mainly CGI (Common Gateway Interface, public Gateway Interface) technology, you can use different languages of the CGI programs, such as VB, C / C + + or Delphi, and so on. Though the technology of CGI is developed and powerful, because of difficulties in programming, and low efficiency, modify complex shortcomings, it is gradually being replaced by the trend. Of all the new technology, JSP / Servlet with more efficient and easy to program, more powerful, more secure and has a good portability, they have been many people believe that the future is the most dynamic site of the future development of technology. Similar to CGI, Servlet support request / response model. When a customer submit a request to the server, the server presented the request Servlet, Servlet responsible for handling requests and generate a response, and then gave the server, and then from the server sent to
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https://www.360docs.net/doc/e79586562.html,/finance/company/consumer.html Consumer finance company The consumer finance division of the SG group of France has become highly active within India. They plan to offer finance for vehicles and two-wheelers to consumers, aiming to provide close to Rs. 400 billion in India in the next few years of its operations. The SG group is also dealing in stock broking, asset management, investment banking, private banking, information technology and business processing. SG group has ventured into the rapidly growing consumer credit market in India, and have plans to construct a headquarters at Kolkata. The AIG Group has been approved by the RBI to set up a non-banking finance company (NBFC). AIG seeks to introduce its consumer finance and asset management businesses in India. AIG Capital India plans to emphasize credit cards, mortgage financing, consumer durable financing and personal loans. Leading Indian and international concerns like the HSBC, Deutsche Bank, Goldman Sachs, Barclays and HDFC Bank are also waiting to be approved by the Reserve Bank of India to initiate similar operations. AIG is presently involved in insurance and financial services in more than one hundred countries. The affiliates of the AIG Group also provide retirement and asset management services all over the world. Many international companies have been looking at NBFC business because of the growing consumer finance market. Unlike foreign banks, there are no strictures on branch openings for the NBFCs. GE Consumer Finance is a section of General Electric. It is responsible for looking after the retail finance operations. GE Consumer Finance also governs the GE Capital Asia. Outside the United States, GE Consumer Finance performs its operations under the GE Money brand. GE Consumer Finance currently offers financial services in more than fifty countries. The company deals in credit cards, personal finance, mortgages and automobile solutions. It has a client base of more than 118 million customers throughout the world
毕业论文5000字英文文献翻译
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第三方物流外文文献(原文与翻译)
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