英语翻译长期以来,我国会计准则一直倾向于收入费用观,重点关注利润表.即不以资产和负债作为会计计量的标准,而是用收入与费用来衡量会计收益.但随着20世纪70年代发生的世界范围的通货

英语翻译长期以来,我国会计准则一直倾向于收入费用观,重点关注利润表.即不以资产和负债作为会计计量的标准,而是用收入与费用来衡量会计收益.但随着20世纪70年代发生的世界范围的通货
英语翻译
长期以来,我国会计准则一直倾向于收入费用观,重点关注利润表.即不以资产和负债作为会计计量的标准,而是用收入与费用来衡量会计收益.但随着20世纪70年代发生的世界范围的通货膨胀和一系列的会计造假丑闻,许多欧美国家开始率先打破传统会计的收入实现原则的限制,颁布了与资产负债观相关的准则,期待能够真实有效的反映出企业的财务状况和经营成果.紧接着,我国财政部2007年1月1日起执行的新会计准则也奠定了资产负债观在我国会计界的核心地位.
关于资产负债观的贯彻应用,我国尚在探索和研究的阶段.本文将从资产负债观的概念及理论基础出发,究其起源与发展,并结合收入费用观分析其各方面存在的优越性.然后,从基础准则与具体准则两个方面探讨资产负债观的应用现状,在应用现状的分析基础上总结资产负债观给我国会计界带来的正反两方面的影响.接着,针对资产负债观应用过程中出现的障碍与问题给出了对策与建议.最后,得出本文的最终结论,并对未来会计准则的发展方向进行展望.

英语翻译长期以来,我国会计准则一直倾向于收入费用观,重点关注利润表.即不以资产和负债作为会计计量的标准,而是用收入与费用来衡量会计收益.但随着20世纪70年代发生的世界范围的通货
for long time,the accounting principle of our country has a tendency to put emphasis on profit and loss valuation and keep an close eye on the profit produced.namely,assets and liabilities are no longer considered as a standard for accounting but expenditure and cost.as there were world wide inflation and scandals of accounting fraud back in 70s,many European countries first broke the rules of traditional,income-focused accounting and announced assets and liabilities form of accounting,in atinticipation of a true reflection of the financial status and business outcome.following-up,China ministry of finance conducted the new assets and liabilitities principle which confirmed the core status of assets and liabilitiesvaluation in January 1,2007.
as for the exploration and research of how to bring the new valuation into practice ,our country is stillon the way.this text will start with the concept and basic theory of assets and liabilities,searching back its roots and development and discuss about the superiority while comparing with profit and loss valuation.then,we'll go on discussing its present practice basing on basic and concrete standards and good and bad influences it brought about.next,give suggestions and strategies to the obsticles and problems while putting it into practice.finally,reach the conclusion and give expactation to the direction the accounting principle will head for in the future.