谁的英语好,帮忙给翻译一下下面的话,急用,谢谢啦摘要:随着知识经济的到来,无形资产在企业资产中所占的比例越来越大,在有些企业中无形资产已经成为了资产的主要组成部分,比如微软公
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谁的英语好,帮忙给翻译一下下面的话,急用,谢谢啦摘要:随着知识经济的到来,无形资产在企业资产中所占的比例越来越大,在有些企业中无形资产已经成为了资产的主要组成部分,比如微软公
谁的英语好,帮忙给翻译一下下面的话,急用,谢谢啦
摘要:随着知识经济的到来,无形资产在企业资产中所占的比例越来越大,在有些企业中无形资产已经成为了资产的主要组成部分,比如微软公司.商誉作为重要的无形资产,其在企业经营管理中的作用也与日俱增.而且,随着我国经济体制改革的深入,特别是,近年来企业并购浪潮的涌现,商誉问题不得不摆在我国会计人员面前.但由于商誉的本身的特殊性和复杂性,如何对其进行科学的确认、计量、记录和报告一致是会计界研究的焦点和难点,许多学者从不同的角度提出了不同的观点和看法.加强商誉会计理论的研究和探讨,对于规范和统一会计实务,提高会计信息质量具有重要意义.本次课题就商誉概念、商誉的确认、计量、会计处理等相关问题进行了初步的研究,进一步较深层次思考会计中的商誉问题.
关键字:无形资产、商誉、确认、会计处理
谁的英语好,帮忙给翻译一下下面的话,急用,谢谢啦摘要:随着知识经济的到来,无形资产在企业资产中所占的比例越来越大,在有些企业中无形资产已经成为了资产的主要组成部分,比如微软公
Abstract:With the approach of the Knowledge Economy,intangible assets take an increasingly high propritation of company assets,even having been the significant part ,such as Microsoft.As a vital kind of the intangible asset,goodwill has been more and more important on company's management and administration.What's more ,our reform of the economic system and recent emergence of wave of mergers and acquisitions push it to the face of the accountants.However ,because of its specificity and complexity ,it has being the focus and difficulty point of accounting field to recognize measure record and report it .There exist various ideas and opinions about it.Therefore,the further reseach of goodwill is urgent to both standardize and unify accounting practice and improve the quality of accounting information.
This thesis is an initial reseach of goodwill"s concept recognise measure and accounting treatment with the deep thinking of goodwill.
KEy word:intangible asset,goodwill,recognise,accounting treatment.
以上仅供参考,本人也不是太确定.
30分可以翻译
Abstract:
With the advent of knowledge economy,the intangible assets hold a lager and lager proportion of the enterprise assets,even it has been the major ,such as Microsoft corporation. ...
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Abstract:
With the advent of knowledge economy,the intangible assets hold a lager and lager proportion of the enterprise assets,even it has been the major ,such as Microsoft corporation. Meanwhile ,as the important intangible asset, commercial credibility plays more important role in the business management. Moreover, with the reform of our economic system deepened, the problem of commercial credibility have to be set our accounting personnel beore, especially in recent years the emergency of the merger and acquisition. But due to its special and complexity,how to recognize, measure and report in accord is the focus and difficulty of the research in the accounting filed,many scholars have showed their different views in different dimensions.To intensify the research and communication of the commercial credibility accounting theory,it is significant to regulate and unify the accountant practice and improve the information quality.
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With the approach of knowledge economy,intangible assets are taking more and more proportion of the total capital of the enterprise.It has become the main part of the assets in some enterprises,such ...
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With the approach of knowledge economy,intangible assets are taking more and more proportion of the total capital of the enterprise.It has become the main part of the assets in some enterprises,such as Microsoft.Goodwill as an important intangible asset plays a more and more important role in the business admisnistration.Moreover,with the reform in the ecnomic system in China going on,especially with the enterprise merger and acquisition emerging,the accounting personnels has to face the goodwill problems.However,for the particularity and complexity of the goodwill itself, many scholars put forward different views and opinions about how to carry on the confirmation and measurement scientificly and records consistency which are the focus and difficulty of accounting research field.To strengthen the goodwill accounting theory to study and explore,for the harmonization of accounting norms and practices,to improve accounting information quality is important.This issue carries on some premilinary research on relevant problems from goodwill concept and goodwill confirmation and measurement and accounting treatment and for further profound thinking in the accountancy on the goodwill promblems.
Keywords:intangible assets,goodwill,comformation,accounting treatment.
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