中翻英 希望能把他翻译成英文!谢谢![摘要] 新企业会计准则第8号——资产减值规定,“存货跌价准备”、“固定资产减值准备”、“在建工程减值准备”、“无形资产减值准备”从2007年开始

中翻英 希望能把他翻译成英文!谢谢![摘要] 新企业会计准则第8号——资产减值规定,“存货跌价准备”、“固定资产减值准备”、“在建工程减值准备”、“无形资产减值准备”从2007年开始
中翻英 希望能把他翻译成英文!谢谢!
[摘要] 新企业会计准则第8号——资产减值规定,“存货跌价准备”、“固定资产减值准备”、“在建工程减值准备”、“无形资产减值准备”从2007年开始计提后不能冲回,只能在处置相关资产后,再进行会计处理.这是为了防止企业利用减值准备的计提和冲回来调节利润,也反映了会计准则的制定本身就是一种博弈.
[关键词]新会计准则 资产减值 利润
财政部2006年2月16日颁布,于2007年1月1日首先在上市公司执行的《企业会计准则》虽然对资产减值进行了多处改进,但仍然为企业进行利润操纵提供了缺口.本文主要从资产减值的发展阶段入手,分析了企业利用新准则进行的利润操纵,并提出了控制企业利润操纵的相应意见和措施.
按照格式翻译 谢谢！~

中翻英 希望能把他翻译成英文!谢谢![摘要] 新企业会计准则第8号——资产减值规定,“存货跌价准备”、“固定资产减值准备”、“在建工程减值准备”、“无形资产减值准备”从2007年开始
[Abstract] the new Accounting Standard for Business Enterprises No.8 - Impairment of Assets states that "the inventory decline to prepare," "impairment of fixed assets","impairment of construction in progress," "impairment of intangible assets," from 2007 provision can not be red after the beginning of time,only after the disposal of related assets,the accounting treatment again.This is to prevent enterprises from using the provision for impairment and adjust salt to return a profit,it also reflects the development of accounting standards is itself a game.
[Key words] the new accounting standards for impairment of assets profit
Ministry of Finance February 16,2006 promulgated on January 1,2007 First of all listed companies in the implementation of the "Accounting Standard for Business Enterprises" Although the impairment of assets carried out a number of improvements,but still a profit for the enterprises to provide a gap manipulation.In this paper,mainly from impairment of assets to start the development stage,an analysis of criteria for enterprises to take advantage of new profit manipulation,and control of corporate profits,the views and the corresponding control measures.

[abstract] the new accounting standards for enterprises no. 8 - asset impairment provisions, "inventory write-down" and "fixed assets impairment," "construction-in-progress impairment" and "intangible...

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[abstract] the new accounting standards for enterprises no. 8 - asset impairment provisions, "inventory write-down" and "fixed assets impairment," "construction-in-progress impairment" and "intangible asset impairment provision" from 2007 after only rushs not related assets disposal, then accounting treatment. This is to prevent the impairment provision for use and rushed back adjusting profit, also reflects the accounting standards formulated itself is a kind of game.
[key] the new accounting standards asset impairment profits
Treasury 2006 February 16, promulgated on January 1, 2007 the first listed company in the execution of the accounting standards for enterprises to asset impairment, although the improvement, but still more profits for enterprises to manipulate provides gap. This article mainly from the asset impairment stage of development, the paper analyzes the new guidelines for use of profit, and puts forward the corresponding control of enterprise profit operation opinions and measures.

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[摘要] 新企业会计准则第8号——资产减值规定，“存货跌价准备”、“固定资产减值准备”、“在建工程减值准备”、“无形资产减值准备”从2007年开始计提后不能冲回，只能在处置相关资产后，再进行会计处理。这是为了防止企业利用减值准备的计提和冲回来调节利润，也反映了会计准则的制定本身就是一种博弈。
[关键词]新会计准则 资产减值 利润
财政部2006年2月16日颁布，于2007年1月...

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[摘要] 新企业会计准则第8号——资产减值规定，“存货跌价准备”、“固定资产减值准备”、“在建工程减值准备”、“无形资产减值准备”从2007年开始计提后不能冲回，只能在处置相关资产后，再进行会计处理。这是为了防止企业利用减值准备的计提和冲回来调节利润，也反映了会计准则的制定本身就是一种博弈。
[关键词]新会计准则 资产减值 利润
财政部2006年2月16日颁布，于2007年1月1日首先在上市公司执行的《企业会计准则》虽然对资产减值进行了多处改进，但仍然为企业进行利润操纵提供了缺口。本文主要从资产减值的发展阶段入手，分析了企业利用新准则进行的利润操纵，并提出了控制企业利润操纵的相应意见和措施。
[Abstract] the new Accounting Standard for Business Enterprises No. 8 - Impairment of Assets states that "the inventory decline to prepare," "impairment of fixed assets", "impairment of construction in progress," "impairment of intangible assets," from 2007 provision can not be red after the beginning of time, only after the disposal of related assets, the accounting treatment again. This is to prevent enterprises from using the provision for impairment and adjust salt to return a profit, it also reflects the development of accounting standards is itself a game.
[Key words] the new accounting standards for impairment of assets profit
Ministry of Finance February 16, 2006 promulgated on January 1, 2007 First of all listed companies in the implementation of the "Accounting Standard for Business Enterprises" Although the impairment of assets carried out a number of improvements, but still a profit for the enterprises to provide a gap manipulation. In this paper, mainly from impairment of assets to start the development stage, an analysis of criteria for enterprises to take advantage of new profit manipulation, and control of corporate profits, the views and the corresponding control measures.

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