會(huì)計(jì)準(zhǔn)則-外文翻譯

1、西京學(xué)院本科畢業(yè)設(shè)計(jì)（論文）外文資料翻譯教學(xué)單位：經(jīng)濟(jì)系專(zhuān)業(yè)：會(huì)計(jì)學(xué)（本）學(xué)號(hào)：0811030608姓名：外文出處：國(guó)際企業(yè)會(huì)計(jì)準(zhǔn)則附件： 1.譯文； 2.原文； 3.評(píng)分表2011 年 11 月l譯文譯文（一）世界貿(mào)易的飛速發(fā)展和國(guó)際資本的快速流動(dòng)將世界經(jīng)濟(jì)帶入了全球化時(shí)代。在這個(gè)時(shí)代 , 任何一個(gè)國(guó)家要脫離世界貿(mào)易市場(chǎng)和資本市場(chǎng)謀求自身發(fā)展是非常困難的。會(huì)計(jì)作為國(guó)際通用的商業(yè)語(yǔ)言 , 在經(jīng)濟(jì)全球化過(guò)程中扮演著越來(lái)越重要的角色 , 市場(chǎng)參與者也對(duì)其提出越來(lái)越高的要求。 隨著市場(chǎng)經(jīng)濟(jì)體制的逐步建立和完善，有些國(guó)家加入世貿(mào)組織后國(guó)際化進(jìn)程的加快， 市場(chǎng)開(kāi)放程度的進(jìn)一步增強(qiáng)，市場(chǎng)經(jīng)濟(jì)發(fā)育過(guò)程中不可

2、避免的各種財(cái)務(wù)問(wèn)題的出現(xiàn)， 迫切需要完善的會(huì)計(jì)準(zhǔn)則加以規(guī)范。 然而，在會(huì)計(jì)準(zhǔn)則制定過(guò)程中， 有必要認(rèn)真思考理清會(huì)計(jì)準(zhǔn)則的概念，使制定的會(huì)計(jì)準(zhǔn)則規(guī)范準(zhǔn)確、方便操作、經(jīng)濟(jì)實(shí)用。由于各國(guó)家的歷史、環(huán)境、經(jīng)濟(jì)發(fā)展等方面的不同 , 導(dǎo)致目前世界所使用的會(huì)計(jì)準(zhǔn)則在很多方面都存在著差異 , 這使得各國(guó)家之間的會(huì)計(jì)信息缺乏可比性 , 本國(guó)信息為外國(guó)家信息使用者所理解的成本較高 , 在很大程度上阻礙了世界國(guó)家間資本的自由流動(dòng)。近年來(lái) , 許多國(guó)家的會(huì)計(jì)管理部門(mén)和國(guó)家性的會(huì)計(jì)、經(jīng)濟(jì)組織都致力于會(huì)計(jì)準(zhǔn)則的思考和研究 , 力求制定出一套適于各個(gè)不同國(guó)家和經(jīng)濟(jì)環(huán)境下的規(guī)范一致的會(huì)計(jì)準(zhǔn)則 , 以增強(qiáng)會(huì)計(jì)信息的可比性 ,

3、減少?lài)?guó)家各之間經(jīng)濟(jì)交往中信息轉(zhuǎn)換的成本。譯文（二）會(huì)計(jì)準(zhǔn)則就是會(huì)計(jì)管理活動(dòng)所依據(jù)的原則 , 會(huì)計(jì)準(zhǔn)則總是以一定的社會(huì)經(jīng)濟(jì)背景為其存在基礎(chǔ) , 也總是反映不同社會(huì)經(jīng)濟(jì)制度、 法律制度以及人們習(xí)慣的某些特征 , 因而不同國(guó)家的會(huì)計(jì)準(zhǔn)則各有不同特點(diǎn)。 但是會(huì)計(jì)準(zhǔn)則畢竟是經(jīng)濟(jì)發(fā)展對(duì)會(huì)計(jì)規(guī)范提出的客觀要求。 它與社會(huì)經(jīng)濟(jì)發(fā)展水平和會(huì)計(jì)管理的基本要求是相適應(yīng)的 , 因而 , 每個(gè)國(guó)家的會(huì)計(jì)準(zhǔn)則必然具有某些共性 :規(guī)范性每個(gè)企業(yè)有著變化多端的經(jīng)濟(jì)業(yè)務(wù), 而不同行業(yè)的企業(yè)又有各自的特殊性。而有了會(huì)計(jì)準(zhǔn)則 , 會(huì)計(jì)人員在進(jìn)行會(huì)計(jì)核算時(shí)就有了一個(gè)共同遵循的標(biāo)準(zhǔn) , 各行各業(yè)的會(huì)計(jì)工作可在同一標(biāo)準(zhǔn)的基礎(chǔ)上進(jìn)行 ,

4、從而使會(huì)計(jì)行為達(dá)到規(guī)范化 , 使得會(huì)計(jì)人員提供的會(huì)計(jì)信息具有廣泛的一致性和可比性 , 大大提高了會(huì)計(jì)信息的質(zhì)量。權(quán)威性l會(huì)計(jì)準(zhǔn)則的制定、 發(fā)布和實(shí)施要通過(guò)一定的權(quán)威機(jī)構(gòu)。這些權(quán)威機(jī)構(gòu)可以是國(guó)家的立法或行政部門(mén) , 也可以由其授權(quán)的會(huì)計(jì)職業(yè)團(tuán)體。會(huì)計(jì)準(zhǔn)則之所以能夠作為會(huì)計(jì)核算工作必須遵守的規(guī)范和處理會(huì)計(jì)業(yè)務(wù)的準(zhǔn)繩,關(guān)鍵因素之一就是它的權(quán)威性。發(fā)展性會(huì)計(jì)準(zhǔn)則是在一定的社會(huì)經(jīng)濟(jì)環(huán)境下, 人們對(duì)會(huì)計(jì)實(shí)踐進(jìn)行理論上的概括而形成的。會(huì)計(jì)準(zhǔn)則具有相對(duì)穩(wěn)定性, 但隨著社會(huì)經(jīng)濟(jì)環(huán)境的發(fā)展變化, 會(huì)計(jì)準(zhǔn)則也要隨之變化 , 進(jìn)行相應(yīng)的修改、充實(shí)和淘汰。理論與時(shí)間相結(jié)合性會(huì)計(jì)準(zhǔn)則是指導(dǎo)會(huì)計(jì)實(shí)踐的理論依據(jù), 同時(shí)會(huì)計(jì)準(zhǔn)

5、則又是會(huì)計(jì)理論與會(huì)計(jì)實(shí)踐相結(jié)合的產(chǎn)物 , 會(huì)計(jì)準(zhǔn)則的內(nèi)容 , 有的來(lái)自于理論演繹, 有的來(lái)自于實(shí)踐歸納,還有一部分來(lái)自于國(guó)家有關(guān)會(huì)計(jì)工作的方針政策, 但這些都要經(jīng)過(guò)時(shí)間的檢驗(yàn)。沒(méi)有會(huì)計(jì)理論的指導(dǎo) , 準(zhǔn)則就沒(méi)有科學(xué)性 ; 沒(méi)有實(shí)踐的檢驗(yàn) , 準(zhǔn)則就沒(méi)有針對(duì)性。譯文（三）長(zhǎng)期以來(lái) , 根據(jù)經(jīng)濟(jì)發(fā)展的要求制定了一系列分部門(mén)和分行業(yè)的會(huì)計(jì)制度,沒(méi)有獨(dú)立制定會(huì)計(jì)準(zhǔn)則。 隨著經(jīng)濟(jì)體制改革的不斷深入和各國(guó)家政策的貫徹實(shí)施,這些會(huì)計(jì)制度已完全不能適應(yīng)經(jīng)濟(jì)管理的需要, 這就要求對(duì)現(xiàn)行會(huì)計(jì)制度進(jìn)行重大改革 , 盡快制定會(huì)計(jì)準(zhǔn)則 , 具體來(lái)說(shuō) :深化企業(yè)改革 , 轉(zhuǎn)換企業(yè)經(jīng)濟(jì)機(jī)制 , 要求發(fā)布會(huì)計(jì)準(zhǔn)則隨著企業(yè)改革

6、的深化 , 企業(yè)日益成為獨(dú)立的商品生產(chǎn)經(jīng)營(yíng)者 , 客觀上要求企業(yè)能夠根據(jù)本身生產(chǎn)經(jīng)營(yíng)特點(diǎn)和資金管理要求, 自主靈活地運(yùn)用和調(diào)度資金, 同時(shí)在兩權(quán)分離的前提下確認(rèn)企業(yè)與所有者之間的產(chǎn)權(quán)關(guān)系, 這就要求企業(yè)會(huì)計(jì)報(bào)表能夠全面正確地反映企業(yè)作為獨(dú)立的商品生產(chǎn)者的地位, 為企業(yè)合理利用資金 ,提高資金的使用效益和處理企業(yè)與各方面的經(jīng)濟(jì)關(guān)系服務(wù), 而現(xiàn)行會(huì)計(jì)制度不能滿足轉(zhuǎn)變企業(yè)經(jīng)營(yíng)機(jī)制的要求。培育和發(fā)展市場(chǎng) , 實(shí)現(xiàn)會(huì)計(jì)信息的國(guó)際化化 , 要求發(fā)布會(huì)計(jì)準(zhǔn)則會(huì)計(jì)信息是經(jīng)濟(jì)活動(dòng)的基礎(chǔ)和媒介 , 而有什么樣的經(jīng)濟(jì)機(jī)制就要求有什么樣的信息形式和內(nèi)容 , 與經(jīng)濟(jì)體制相適應(yīng)的會(huì)計(jì)信息缺乏可比性。發(fā)展市場(chǎng)經(jīng)濟(jì),就要實(shí)現(xiàn)

7、經(jīng)濟(jì)活動(dòng)的社會(huì)化和社會(huì)資金的流動(dòng)性。經(jīng)濟(jì)的國(guó)際化 , 必然要求會(huì)計(jì)信息的社會(huì)化 , 這就要求發(fā)布會(huì)計(jì)準(zhǔn)則。 統(tǒng)一世界各國(guó)各類(lèi)企業(yè)的會(huì)計(jì)信息 , 為培育和發(fā)展市場(chǎng)服務(wù) , 制定會(huì)計(jì)準(zhǔn)則 , 統(tǒng)一規(guī)范不同所有制 , 不同部門(mén)和不同行業(yè)的l會(huì)計(jì)制度 , 有利于消除各種會(huì)計(jì)制度之間存在的利益分配方面的差異, 使企業(yè)在市場(chǎng)競(jìng)爭(zhēng)中處于公平的基礎(chǔ)上, 在同一起跑線上進(jìn)行競(jìng)爭(zhēng)。改善和加強(qiáng)國(guó)民經(jīng)濟(jì)調(diào)控 , 要求發(fā)布會(huì)計(jì)準(zhǔn)則我國(guó)經(jīng)濟(jì)體制改革的目標(biāo)就是要建立適應(yīng)市場(chǎng)經(jīng)濟(jì)發(fā)展需要的經(jīng)濟(jì)體制和經(jīng)濟(jì)運(yùn)行機(jī)制。在新經(jīng)濟(jì)體制中 , 國(guó)家將主要使用間接手段進(jìn)行調(diào)控, 而制定和實(shí)施會(huì)計(jì)準(zhǔn)則 , 會(huì)使各行各業(yè)的會(huì)計(jì)信息建立在相互可

8、比的基礎(chǔ)上 , 便于進(jìn)行會(huì)計(jì)信息的分析利用 , 據(jù)此對(duì)世界各國(guó)經(jīng)濟(jì)運(yùn)行情況做出準(zhǔn)確的判斷和決策。譯文（四）會(huì)計(jì)準(zhǔn)則自研究制定至今 , 無(wú)論在理論方面 , 還是實(shí)務(wù)方面 , 無(wú)論在會(huì)計(jì)準(zhǔn)則本身的自我完善方面 , 還是在會(huì)計(jì)準(zhǔn)則產(chǎn)生的作用方面 , 都取得了巨大成就 :初步形成了具有世界性的會(huì)計(jì)法規(guī)體系縮短了我國(guó)與發(fā)達(dá)國(guó)家之間的差距明確了產(chǎn)權(quán)關(guān)系 , 保護(hù)了所有者權(quán)益推動(dòng)了會(huì)計(jì)理論和會(huì)計(jì)實(shí)務(wù)的研究促進(jìn)了世界各國(guó)經(jīng)濟(jì)的改革發(fā)展與對(duì)外開(kāi)放譯文（五）企業(yè)會(huì)計(jì)準(zhǔn)則由基本會(huì)計(jì)準(zhǔn)則和具體會(huì)計(jì)準(zhǔn)則組成。 具體會(huì)計(jì)準(zhǔn)則陸續(xù)頒布和實(shí)施，對(duì)各國(guó)會(huì)計(jì)準(zhǔn)則體系具有一定程度的影響， 而且對(duì)于企業(yè)有關(guān)會(huì)計(jì)信息的披露也起著不可估

9、量的作用。 但是，鑒于各國(guó)目前的現(xiàn)狀在具體準(zhǔn)則的實(shí)施過(guò)程中，仍存在一些問(wèn)題。企業(yè)會(huì)計(jì)法規(guī)由基本會(huì)計(jì)準(zhǔn)則、 具體會(huì)計(jì)準(zhǔn)則、 行業(yè)會(huì)計(jì)制度、 企業(yè)財(cái)務(wù)通則和行業(yè)財(cái)務(wù)制度組成。 這五個(gè)方面分別以不同的內(nèi)容對(duì)會(huì)計(jì)核算和報(bào)告行為進(jìn)行規(guī)范，各自扮演著不同的角色。 具體會(huì)計(jì)準(zhǔn)則是以基本會(huì)計(jì)準(zhǔn)則為指導(dǎo)而制定的，它是基本會(huì)計(jì)準(zhǔn)則的具體化，具有可操作性，同時(shí)，它還為制定企業(yè)內(nèi)部會(huì)計(jì)制度提供了依據(jù)和指導(dǎo)。 行業(yè)會(huì)計(jì)制度是與基本會(huì)計(jì)準(zhǔn)則配套按行業(yè)制定的企業(yè)會(huì)計(jì)制度，主要規(guī)定了相應(yīng)行業(yè)及業(yè)務(wù)的會(huì)計(jì)核算和會(huì)計(jì)報(bào)告的內(nèi)容與方法。由此可以看出，各國(guó)目前企業(yè)會(huì)計(jì)準(zhǔn)則組成內(nèi)容的一個(gè)重要特點(diǎn)就是會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度并存。 但是，從實(shí)

10、際執(zhí)行的情況看， 在具體會(huì)計(jì)準(zhǔn)則和行業(yè)會(huì)計(jì)制度兩種不同形式中， 起主導(dǎo)作用的是行業(yè)會(huì)計(jì)制度， 具體會(huì)計(jì)準(zhǔn)則并沒(méi)有占據(jù)應(yīng)有的地位。這是由過(guò)去基本會(huì)計(jì)準(zhǔn)則與行業(yè)會(huì)計(jì)制度的特殊關(guān)系造成的。 企業(yè)會(huì)計(jì)準(zhǔn)則即基本會(huì)計(jì)準(zhǔn)則發(fā)布后， 規(guī)范企業(yè)會(huì)計(jì)核算的仍是行業(yè)會(huì)計(jì)制度。 至于操l作性較強(qiáng)的具體會(huì)計(jì)準(zhǔn)則發(fā)布實(shí)施后是否會(huì)改變這種狀況，本人認(rèn)為也不盡然。新頒布實(shí)施的具體會(huì)計(jì)準(zhǔn)則只適用于上市公司，非上市公司仍沿用行業(yè)會(huì)計(jì)制度。上市公司雖然以驚人的速度增長(zhǎng)， 但相對(duì)于整個(gè)世界經(jīng)濟(jì)而言， 其所占比重遠(yuǎn)不及具有成熟市場(chǎng)的國(guó)家， 非上市公司在相當(dāng)長(zhǎng)的時(shí)間內(nèi)還是各國(guó)經(jīng)濟(jì)的重要支柱。因此，在只占各國(guó)國(guó)民經(jīng)濟(jì)少量比重的上市公司中

11、運(yùn)用會(huì)計(jì)準(zhǔn)則， 就顯得過(guò)于超前，其力度和影響自然會(huì)受到影響， 再加上會(huì)計(jì)人員對(duì)行業(yè)會(huì)計(jì)制度的長(zhǎng)期依賴(lài)性，更使具體會(huì)計(jì)準(zhǔn)則的實(shí)施打了折扣。 而非上市公司的會(huì)計(jì)人員所遵守的會(huì)計(jì)規(guī)范則是行業(yè)會(huì)計(jì)制度， 并且這種行業(yè)會(huì)計(jì)制度已經(jīng)被廣大會(huì)計(jì)工作者所接受和認(rèn)同，因此，非上市公司的會(huì)計(jì)準(zhǔn)則自然難以占據(jù)其應(yīng)有的地位。要想從根本上解決目前具體會(huì)計(jì)準(zhǔn)則的被動(dòng)局面， 其可行的方法應(yīng)當(dāng)是逐步實(shí)現(xiàn)會(huì)計(jì)準(zhǔn)則與會(huì)計(jì)制度并軌。 個(gè)人認(rèn)為， 其基本思路應(yīng)該是， 根據(jù)企業(yè)具體會(huì)計(jì)準(zhǔn)則，對(duì)現(xiàn)有的企業(yè)會(huì)計(jì)制度進(jìn)行適當(dāng)修訂， 訂出一套示范性的會(huì)計(jì)準(zhǔn)則操作指南，以替代現(xiàn)有的企業(yè)會(huì)計(jì)制度和財(cái)務(wù)制度， 經(jīng)試行后再逐步取消示范性指南，由各國(guó)各

12、會(huì)計(jì)主體根據(jù)會(huì)計(jì)準(zhǔn)則，制定適宜本國(guó)的內(nèi)部會(huì)計(jì)制度。譯文（六）具體會(huì)計(jì)準(zhǔn)則目前出了幾個(gè)，但已經(jīng)顯示出其優(yōu)勢(shì)，在某些方面彌補(bǔ)了以往會(huì)計(jì)制度存在的缺陷或不足。具體表現(xiàn)在以下幾個(gè)方面。1、縮短了國(guó)際慣例的差距。各國(guó)經(jīng)濟(jì)參與國(guó)際分工和國(guó)際競(jìng)爭(zhēng)日益劇增的趨勢(shì)，要求會(huì)計(jì)信息成為國(guó)際商業(yè)語(yǔ)言， 會(huì)計(jì)處理的程序和方法盡可能多地采用國(guó)際會(huì)計(jì)慣例。而具體會(huì)計(jì)準(zhǔn)則的出臺(tái)與實(shí)施，縮小了國(guó)家之間的距離。2、更具可操作性。雖然具體會(huì)計(jì)準(zhǔn)則只出臺(tái)了一小部分，但均是對(duì)涉及具體經(jīng)濟(jì)業(yè)務(wù)的會(huì)計(jì)核算和會(huì)計(jì)報(bào)告的有關(guān)事宜做出了詳細(xì)規(guī)定，主要包括確認(rèn)方法、計(jì)量方法和報(bào)告方法三個(gè)方面，使其更具可操作性。3、避免了收入虛增的情況發(fā)生。行業(yè)會(huì)

13、計(jì)制度規(guī)定，企業(yè)應(yīng)采用權(quán)責(zé)發(fā)生制原則，在發(fā)出商品、提供勞務(wù)，同時(shí)收訖價(jià)款或者取得索取價(jià)款的憑據(jù)時(shí)，確認(rèn)營(yíng)業(yè)收入的實(shí)現(xiàn)。按此規(guī)定，對(duì)于一些特殊業(yè)務(wù)，如回購(gòu)業(yè)務(wù)，應(yīng)確認(rèn)收入的實(shí)現(xiàn)，這會(huì)造成營(yíng)業(yè)收入虛增， 利潤(rùn)不真實(shí)。 收入會(huì)計(jì)準(zhǔn)則著眼于商品所有權(quán)上的主要風(fēng)險(xiǎn)和報(bào)酬已經(jīng)轉(zhuǎn)移、 對(duì)售出的商品不再實(shí)施控制、 與交易相關(guān)的經(jīng)濟(jì)利益能夠流入企業(yè)、 相關(guān)的收入和成本能夠可靠地予以計(jì)量等， 以此來(lái)判斷收入是否可以確認(rèn)。 按此會(huì)計(jì)準(zhǔn)則的要求， 對(duì)于回購(gòu)業(yè)務(wù)， 由于它并沒(méi)有相關(guān)的經(jīng)濟(jì)利益流入企業(yè)， 因此不能確認(rèn)收入實(shí)現(xiàn)， 就可以避免虛增收入的情況發(fā)生， 相應(yīng)地l就解決了利潤(rùn)不真實(shí)的問(wèn)題。譯文（七）既然具體會(huì)計(jì)準(zhǔn)則本

14、身具有不可代替的優(yōu)點(diǎn)，那么，在其實(shí)施過(guò)程中， 能否真正發(fā)揮其應(yīng)有的作用呢？答案是否定的。主要表現(xiàn)在兩個(gè)方面：1、會(huì)計(jì)人員在短期內(nèi)難以達(dá)到具體會(huì)計(jì)準(zhǔn)則的要求，直接影響到具體會(huì)計(jì)準(zhǔn)則的實(shí)施。具體會(huì)計(jì)準(zhǔn)則有一個(gè)較明顯的特點(diǎn)， 即某些經(jīng)濟(jì)業(yè)務(wù)需要會(huì)計(jì)人員作出職業(yè)判斷后，再進(jìn)行會(huì)計(jì)核算。 如收入會(huì)計(jì)準(zhǔn)則中的收入概念， 道出了收入的重要本質(zhì)，即“經(jīng)濟(jì)利益的總流入”，因此會(huì)計(jì)人員在運(yùn)用收入準(zhǔn)則進(jìn)行收入核算時(shí)，尤其要注意分析形成收入交易的實(shí)質(zhì)是什么， 而不能像行業(yè)制度一樣憑交易的形式來(lái)作出判斷， 這就需要會(huì)計(jì)人員進(jìn)行職業(yè)判斷再如， 資產(chǎn)負(fù)債表日后事項(xiàng)會(huì)計(jì)準(zhǔn)則的核心之一是對(duì)資產(chǎn)負(fù)債表編制日后的重大事項(xiàng)進(jìn)行處理。

15、而對(duì)“重大性”并未在數(shù)量上進(jìn)行規(guī)定， 實(shí)際上也很難制訂這種量化指標(biāo)， 這也需要會(huì)計(jì)人員進(jìn)行職業(yè)判斷，既不能只披露有利事項(xiàng)而回避不利事項(xiàng)， 也不能任何事項(xiàng)都全部予以披露。2、對(duì)具體會(huì)計(jì)準(zhǔn)則的理解程度，也是具體會(huì)計(jì)準(zhǔn)則能否發(fā)揮作用的一個(gè)重要方面。具體會(huì)計(jì)準(zhǔn)則的頒布與實(shí)施， 其中最重要的目的之一就是為了保證會(huì)計(jì)披露的真實(shí)性和全面性， 以維護(hù)會(huì)計(jì)信息使用者的合法權(quán)益。 但是會(huì)計(jì)人員是否能夠深刻領(lǐng)會(huì)準(zhǔn)則的基本含義， 吃透準(zhǔn)則，將會(huì)直接影響到會(huì)計(jì)確認(rèn)、 計(jì)量和報(bào)告問(wèn)題，進(jìn)而影響到會(huì)計(jì)披露的真實(shí)性和全面性。如收入會(huì)計(jì)準(zhǔn)則對(duì)收入確認(rèn)原則的改變，使得會(huì)計(jì)人員在確認(rèn)時(shí)要進(jìn)行分析。對(duì)于分期收款銷(xiāo)售、代銷(xiāo)、交款提貨銷(xiāo)

16、售、預(yù)收貨款銷(xiāo)售、托收承付結(jié)算等方式銷(xiāo)售，按準(zhǔn)則和行業(yè)制度來(lái)確認(rèn)形成的收入， 結(jié)果是一樣的， 但對(duì)于特殊情況，則不一樣。如為保持貿(mào)易關(guān)系， A 公司將一批商品運(yùn)往國(guó)外 B 公司，獲得了收取貨款的權(quán)利。 當(dāng)時(shí)，B 公司所在國(guó)正處于政治動(dòng)蕩之中。 按行業(yè)制度的規(guī)定，公司完全有理由在獲得收取貨款的權(quán)利時(shí)，確認(rèn)營(yíng)業(yè)收入的實(shí)現(xiàn)。但按收入準(zhǔn)則的規(guī)定， A 公司則不能確認(rèn)收入的實(shí)現(xiàn)。因?yàn)樨浛钍欠裾娴哪苁栈貋?lái)尚無(wú)法確知。即使可以收回來(lái)， 是收回全額還是只收取其中的一小部分， 現(xiàn)在也難以作出清楚的判斷。 因此，需要會(huì)計(jì)人員認(rèn)真領(lǐng)會(huì)準(zhǔn)則的精神， 確保收入的確認(rèn)和計(jì)量真實(shí)、準(zhǔn)確。l要想使具體會(huì)計(jì)準(zhǔn)則順利實(shí)施，并真正

17、發(fā)揮其應(yīng)有的作用， 應(yīng)把提高廣大會(huì)計(jì)人員的素質(zhì)作為一個(gè)重點(diǎn)工作來(lái)抓。會(huì)計(jì)人員素質(zhì)的高低無(wú)疑是會(huì)計(jì)信息質(zhì)量高低的決定因素。鑒于目前各國(guó)家行業(yè)內(nèi)會(huì)計(jì)人員的業(yè)務(wù)水平存在著巨大差距，對(duì)會(huì)計(jì)人員的從業(yè)資格要有嚴(yán)格的規(guī)定；對(duì)于行業(yè)間會(huì)計(jì)人員存在著知識(shí)屏障、綜合知識(shí)結(jié)構(gòu)匱乏的情況， 應(yīng)在堅(jiān)持專(zhuān)業(yè)資格考評(píng)結(jié)合制度的基礎(chǔ)上，相應(yīng)提高資格考試的入門(mén)條件， 重視學(xué)歷教育在考評(píng)中的作用；同時(shí)，加強(qiáng)會(huì)計(jì)人員的繼續(xù)教育，提高會(huì)計(jì)人員終身教育的觀念，以不斷吸收新知識(shí)，優(yōu)化知識(shí)結(jié)構(gòu)。譯文（八）我們剛才講 , 具體準(zhǔn)則內(nèi)部結(jié)構(gòu)的安排上要盡量符合國(guó)際慣例 , 那么具體準(zhǔn)則的外部結(jié)構(gòu)安排上 , 是否也能依照國(guó)際上通常的做法呢 ?通

18、過(guò)分析其他國(guó)家和國(guó)際會(huì)計(jì)準(zhǔn)則的做法 , 我們不難看出 , 西方國(guó)家在制定和實(shí)施會(huì)計(jì)準(zhǔn)則的過(guò)程中 , 通常都是根據(jù)已有實(shí)踐 , 進(jìn)行歸納和總結(jié) , 在此基礎(chǔ)上提出一套為大家所公認(rèn)的會(huì)計(jì)準(zhǔn)則。由于過(guò)份強(qiáng)調(diào)會(huì)計(jì)準(zhǔn)則的公認(rèn)性質(zhì) , 缺乏理論指導(dǎo)和系統(tǒng)研究 , 影響了會(huì)計(jì)準(zhǔn)則的質(zhì)量。如國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)( IA SC)從 1975 年 1 月公布國(guó)際會(huì)計(jì)準(zhǔn)則 1 號(hào)起 , 至 1990 年 12 月公布國(guó)際會(huì)計(jì)準(zhǔn)則31 號(hào)止 , 時(shí)間跨度近 16 年,1 31 號(hào)國(guó)際會(huì)計(jì)準(zhǔn)則之間既不成體系 , 也沒(méi)有嚴(yán)格的分類(lèi)。 而我國(guó)目前制定具體會(huì)計(jì)準(zhǔn)則 , 既有幾十年來(lái)制定和實(shí)施會(huì)計(jì)核算制度的經(jīng)驗(yàn)和教訓(xùn)為借鑒 ,

19、又有西方國(guó)家成功的經(jīng)驗(yàn)和教訓(xùn)為參照 , 所以 , 我們有條件在一個(gè)更高的起點(diǎn)上 , 對(duì)我國(guó)會(huì)計(jì)準(zhǔn)則作出系統(tǒng)設(shè)計(jì) , 形成一個(gè)相對(duì)嚴(yán)密的關(guān)系。 具體表現(xiàn)為 : 具體準(zhǔn)則、各行業(yè)共同經(jīng)濟(jì)業(yè)務(wù)的準(zhǔn)則、 有關(guān)特殊經(jīng)濟(jì)業(yè)務(wù)的準(zhǔn)則、 各行業(yè)共有的特殊業(yè)務(wù)的準(zhǔn)則特殊行業(yè)的特殊業(yè)務(wù)的準(zhǔn)則、 有關(guān)會(huì)計(jì)報(bào)表的準(zhǔn)則其中 : 各行業(yè)共同經(jīng)濟(jì)業(yè)務(wù)的準(zhǔn)則 , 是各行業(yè)所共有的 , 包括應(yīng)收款項(xiàng)、存貨、投資、固定資產(chǎn)等。各行業(yè)共有的特殊業(yè)務(wù)的準(zhǔn)則 , 包括外幣業(yè)務(wù)、 租賃業(yè)務(wù)、清算業(yè)務(wù)等 ; 特殊行業(yè)的特殊業(yè)務(wù)準(zhǔn)則 , 包括金融行業(yè)的存貸款業(yè)務(wù)等。 有關(guān)會(huì)計(jì)報(bào)表的準(zhǔn)則 , 包括資產(chǎn)負(fù)債表、損益表、現(xiàn)金流量表、合并會(huì)計(jì)報(bào)表

20、, 以及帳后事項(xiàng)、前期事項(xiàng)的調(diào)整等。l原文原文（一）The rapid development of world trade and international capital flow willtheworld economy fast into the era of globalization. In this age of, any country to fromthe world trade market and capital market seek their own development is verydifficult.Accountingas the universal l

21、anguage of business, inthe economicglobalization process played more and more important role, market participants also the higher and higher demands are proposed. Along with the market economy system gradually establish and perfect, and some countries have joined the wto international, the quickenin

22、g of the process of market opening degree of enhanced, and the market economy development process of inevitable of financial problem arises, the urgent need to perfect accounting standards are regulated. However, in the accounting standards establishing process, necessary to seriously think about so

23、rt of the concept of accounting standards, make accounting standards standardized, accurate and convenient operation, economic and practical.Because each countrys history, environment, economic development, and otheraspects of the different, caused the current world by use of accounting standards in

24、many ways there are differences, this makes the country of accounting informationbetween lack of comparability, native to the national information information usersunderstand the cost is higher, in the blocked the world countries the free flow of capital. In recent years, many countries accounting m

25、anagement department and the national accounting, economic organizations are working to accounting standards of thinking and research, and strive to develop a set of suitable for different countriesand economic environment in the specification of the accounting standard, in order to enhance the comp

26、arability of accounting information, reduce the economic communication between countries in the cost of converting information.原文（二）Accounting standards is accounting management activities based on the principle, the financial accounting standards are always to certain social economic background for

27、 its existing basis, also always reflect different social economic system, the legal system and some of the characteristics of human habits, and accounting standards forldifferent countries have different characteristics. But accounting standards after all is of economic development, put forward the

28、 objective requirement of the accounting standard. It the level of social and economic development and accounting management of the basic requirements is adaptable to a, therefore, each country must have some common accounting standards:1. The normativeEach enterprise has a variety of economic busin

29、ess, and different industry enterprises and have their particularity. But with the accounting standard, accounting personnel in accounting as it has a common follow standard, people from all walks of life can be in the same standard accounting work conducted on the basis of, so that the accounting b

30、ehavior to achieve standardization, making accounting personnel to provide accounting information has wide consistency and comparability, greatly improving the quality of accounting information.2. AuthorityAccounting regulation, publication and implementation by the authorities to certain. The autho

31、rities can is national legislation or administrative department, by its authorized the accounting professional groups. Accounting standards are able to as accounting work must comply with the accounting standards and the line of business, is one of the key factors of its authority.3. DevelopmentalAc

32、counting standards is in a certain social economic environment, people on the accounting practice of theoretical generalization and form. Accounting standards is relative stability, but along with the development of the social economy environment, accounting standards may also be changed, for the co

33、rresponding modification, enrich and eliminated.4. The combination of theory with timeAccounting standard is the theoretical basis of the accounting practice guidance, and accounting standards and accounting theory and the combination of the accounting practice, the content of the accounting standar

34、ds, some from theoretical deduction, some comes from practice induction, and some of which came from relevant state accounting work policies, but these are through the test of time. Nolaccounting theory as the guide, there is no scientific standards;Without the test of practice, criterion is no rele

35、vance.原文（三）Long-term since, according to the requirement of economic development formulated a series of points departments and branch line of business accounting system, no independent accounting standards formulated. With the reform of economic system and the implementation of the national policy,

36、the accounting system has been completely can not adapt to the need of economic management, which requires the current accounting system to carry on the important reforms, as soon as possible for accounting standards, specific for:The reform of enterprises, convert the enterprise economic mechanism,

37、 called for the release of accounting standardsWith the deepening of the reform of the enterprise, the enterprise becomes independent commodity production operators, which calls for the enterprise can itself to the characteristics of its production and operation and financial management requirements

38、, independent flexibly and scheduling funds, and in two separate right under the premise of enterprise and the owners of the confirmation between the relation of property right, which requires the enterprise accounting statements can fully correctly reflect the enterprise as independent commodity pr

39、oducers position, forenterprise rational use of funds, and improve the efficiency in the use of funds and processing enterprise and all aspects of economic relations service, and the current accounting system can not meet the requirement of the operation system transformation.Cultivating and develop

40、ing the market and realize the internationalization of the accounting information, which called for the release of accounting standardsAccounting information is the basis of economic activity and the media, and to have the kind of economic mechanism requires to have the kind of information form and

41、content, and the economic system to adapt the accounting information lack of comparability. The development of the market economy, about to achieve the socialization of economic activity and social liquidity. The internationalization of the economy, the inevitable requirement of the socialization of

42、 accounting information, itlis called for the release of accounting standards. Unity of all kinds of countries all over the world the enterprise accounting information, to cultivate and develop the market service, developing accounting standards, uniform standard of different system of ownership, di

43、fferent departments and different industry system of accounting, help to eliminate all kinds of accounting system of distribution of interests between the differences, enterprise in market competition at a fair, and on the basis of the same starting line in the competition.Improve and strengthen nat

44、ional economic regulation, called for the release of accounting standardsChinas economic system reform goal is to establish adapt to market economy development needs of the economic system and economic operation mechanism. In the new economic system, the country will be mainly use indirect means to

45、control, and to develop and implement accounting standards, can make the people from all walks of life set up accounting information in comparable, and on the basis of the analysis of the accounting information for use, according to the different countries all over the world the situation of economi

46、c operation of a accurate judgment anddecision making.原文（四）Accounting standards formulated the research so far, whether in theory or in practice, no matter in the accounting standards of self-improvement itself, or in the accounting standards of effects, have made great achievements in:Initially for

47、med has global accounting regulations systemChina and developed countries shorten the gap between theClear the relation of property right, protecting the owners equityPromoting the accounting theory and accounting practice of researchTo promote the reform of the world economy development and opening

48、 up原文（五）Accounting standard for business enterprises from the basic accounting standard and specific accounting standards composition. Specific accounting standards are promulgation and implementation of countries system of accounting standards with a certain degree of influence, and to the enterpri

49、se accounting information disclosure oflthe relevant also plays an inestimable role. But, in view of the present situation of all countries in the implementation of the specific standards process, there are still some problems.Enterprise accounting regulations from the basic accounting standards, sp

50、ecific accounting standards,industry accounting system, enterprise financial general rules and industry of financial system. The five aspects in the content of the different respectively on accounting and reporting conduct standardized, their playing different roles. Specific accounting standards in

51、 basic accounting standard for guidance for, it is the embodiment of the basic accounting standard, practical, and at the same time, it also to make the enterprise internal accounting system to provide the basis and guidance. Industry accounting system is the basic accounting standard and supporting

52、 according to industry to develop the enterprise accounting system, main stipulates corresponding industry and business accounting and accounting report of the content and method. Can see from this, countries at present the enterprise accounting standard composition content is one of the important c

53、haracteristics of accounting standards and the accounting system coexist. But, from the actual execution, there are specific accounting standards and industry accounting system two different forms, plays a leading role in the industry of accounting system, specific accounting standards and not occup

54、y due position. This is from the basic accounting standard and industry of accounting system caused by the special relationship. The accounting standards for enterprises, namely basic accounting standard after releasing, standardize enterprise accounting is still industry accounting system. As for o

55、perational stronger specific accounting standards issued after implementation would change this kind of situation, I think thats not completely true. New promulgated for implementation of the specific accounting standards only applies to the listed company, a private company is still using industry

56、accounting system. The listed company although increasing dramatically, but relative to the whole world economy is concerned, its proportion than has the mature markets of the countries, private companies for quite a long time in all countries in or important sector of the economy. Therefore, in the

57、 accounts for only a small proportion of the national economies in the listed companies use accounting standard, is just too ahead, its strength and influence natural be affected,lplus accounting personnel industry accounting system of the long-term dependence, more make specific accounting standard

58、s of the implementation of the dozen discount. And the private company accounting personnel to observe the accounting standard is the industry accounting system and, this industry has been the accounting system of accounting workers accepted and identity, therefore, the private company accounting st

59、andards to dominate its natural proper position.To fundamentally solve the specific accounting standards the passive state, the feasible method shall be the realization of accounting standards and accounting system and axle. Personally, the basic idea should be, the enterprise according to the speci

60、fic accounting standards, the enterprise accounting system for existing proper revision, set a model of the accounting standard operational guidelines, to replace the existing enterprise accounting system and financial system, the trial before canceling gradually demonstration guidelines, all over t