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　文档来源为：从网络收集整理.word版本可编辑.欢迎下载支持

　西京学院

　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）

　学

　号：

　08

　姓 名：

　外文出处：

　《国际企业会计准贝卩》

　附 件：1.译文；2.原文；3.评分表

　2011年11月

　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 :

　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。

　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。

　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。

　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 :

　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

　, 这就要求企业会计报, 为企业合理利用资金

　, 这就要求企业会计报

　, 为企业合理利用资金

　, 而现行会计制度不能

　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 满足转变企业经营机制的要求

　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。

　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 :

　初步形成了具有世界性的会计法规体系

　缩短了我国与发达国家之间的差距

　明确了产权关系 , 保护了所有者权益

　推动了会计理论和会计实务的研究

　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 准则的核心之一是对资产负债表编制日后的重大事项进行处理。而对“重大性” 并未在数量上进行规定， 实际上也很难制订这种量化指标， 这也需要会计人员进 行职业判断， 既不能只披露有利事项而回避不利事项， 也不能任何事项都全部予 以披露。

　2、对具体会计准则的理解程度，也是具体会计准则能否发挥作用的一个重

　要方面。

　具体会计准则的颁布与实施， 其中最重要的目的之一就是为了保证会计披露 的真实性和全面性， 以维护会计信息使用者的合法权益。

　但是会计人员是否能够 深刻领会准则的基本含义， 吃透准则， 将会直接影响到会计确认、 计量和报告问 题，进而影响到会计披露的真实性和全面性。

　如收入会计准则对收入确认原则的改变，使得会计人员在确认时要进行分 析。对于分期收款销售、代销、交款提货销售、预收货款销售、托收承付结算等 方式销售，按准则和行业制度来确认形成的收入， 结果是一样的， 但对于特殊情 况，则不一样。如为保持贸易关系，A公司将一批商品运往国外B公司，获得了 收取货款的权利。当时，B公司所在国正处于政治动荡之中。

　按行业制度的规定， A公司完全有理由在获得收取货款的权利时，确认营业收入的实现。但按收入准 则的规定，A公司则不能确认收入的实现。因为货款是否真的能收回来尚无法确 知。即使可以收回来， 是收回全额还是只收取其中的一小部分， 现在也难以作出 清楚的判断。

　因此，需要会计人员认真领会准则的精神， 确保收入的确认和计量 真实、准确。

　要想使具体会计准则顺利实施， 并真正发挥其应有的作用， 应把提高广大会 计人员的素质作为一个重点工作来抓。

　会计人员素质的高低无疑是会计信息质量 高低的决定因素。鉴于目前各国家行业内会计人员的业务水平存在着巨大差距， 对会计人员的从业资格要有严格的规定；对于行业间会计人员存在着知识屏障、 综合知识结构匮乏的情况， 应在坚持专业资格考评结合制度的基础上， 相应提高 资格考试的入门条件， 重视学历教育在考评中的作用； 同时， 加强会计人员的继 续教育，提高会计人员终身教育的观念，以不断吸收新知识，优化知识结构。

　译文(八)

　我们刚才讲 , 具体准则内部结构的安排上要尽量符合国际惯例 , 那么具体 准则的外部结构安排上 , 是否也能依照国际上通常的做法呢 ?通过分析其他国家 和国际会计准则的做法 ,我们不难看出 , 西方国家在制定和实施会计准则的过程 中,通常都是根据已有实践 , 进行归纳和总结 , 在此基础上提出一套为大家所公认 的会计准则。由于过份强调会计准则的公认性质 ,缺乏理论指导和系统研究 ,影响 了会计准则的质量。如国际会计准则委员会 ( IA SC) 从1975 年1 月公布国际 会计准则 1号起,至1990年12月公布国际会计准则 31 号止,时间跨度近 16年, 1?31号国际会计准则之间既不成体系，也没有严格的分类。而我国目前制定具 体会计准则 , 既有几十年来制定和实施会计核算制度的经验和教训为借鉴 , 又有 西方国家成功的经验和教训为参照 , 所以, 我们有条件在一个更高的起点上 , 对我 国会计准则作出系统设计 ,形成一个相对严密的关系。

　具体表现为 :具体准则、各 行业共同经济业务的准则、 有关特殊经济业务的准则、 各行业共有的特殊业务的 准则特殊行业的特殊业务的准则、 有关会计报表的准则其中 : 各行业共同经济业 务的准则 , 是各行业所共有的 , 包括应收款项、存货、投资、固定资产等。各行 业共有的特殊业务的准则 ,包括外币业务、租赁业务、清算业务等 ;特殊行业的特 殊业务准则 , 包括金融行业的存贷款业务等。

　有关会计报表的准则 , 包括资产负债 表、损益表、现金流量表、合并会计报表 , 以及帐后事项、前期事项的调整等。

　原文

　原文（一）

　The rapid development of world trade and international capital flow will the world economy fast into the era of globalization. In this age of, any country to from the world trade market and capital market seek their own development is very difficult. Accounting as the universal language of business, in the economic globalization 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 quickening 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 sort of the concept of accounting standards, make accounting standards standardized, accurate and convenient operation, economic and practical.

　Because each country's history, environment, economic development, and other aspects of the different, caused the current world by use of accounting standards in many ways there are differences, this makes the country of accounting information between lack of comparability, native to the national information information users understand the cost is higher, in the blocked the world countries the free flow of capital. In recent years, many countries accounting management 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 countries and economic environment in the specification of the accounting standard, in order to enhance the comparability 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 its existing basis, also always reflect different social economic system, the legal system and some of the characteristics of human habits, and accounting standards for different countries have different characteristics. But accounting standards after all is of economic development, put forward the 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:

　The normative

　Each enterprise has a variety of economic business, 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 behavior to achieve standardization, making accounting personnel to provide accounting information has wide consistency and comparability, greatly improving the quality of accounting information.

　Authority

　Accounting regulation, publication and implementation by the authorities to certain. The authorities can is national legislation or administrative department, by its authorized the accounting professional groups. Accounting standardsare 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.

　Developmental

　Accounting 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 corresponding modification, enrich and eliminated.

　The combination of theory with time

　Accounting 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 standards,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. No accounting theory as the guide, there is no scientific standards;Without the test of practice, criterion is no relevance.

　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, 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, called for the release of accounting standards

　With 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, independent flexibly and scheduling funds, and in two separateright 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 producers position, for enterprise 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 developing the market and realize the internationalization of the accounting information, which called for the release of accounting standards

　Accounting 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 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 accounting information, it is 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, different 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 national economic regulation, called for the release of accounting standards

　China's 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 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 economic operation of a accurate judgment and decision 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:

　1. Initially formed has global accounting regulations system

　2. China and developed countries shorten the gap between the

　Clear the relation of property right, protecting the owner's equity

　Promoting the accounting theory and accounting practice of research

　To promote the reform of the world economy development and opening 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 enterprise accounting information disclosure of the 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, specific 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 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 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 characteristics 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 occupy due position. This is from the basic accounting standard and industry of accounting system caused by the special relationship. The accounting standardsfor enterprises, namely basic accounting standard after releasing, standardize enterprise accounting is still industry accounting system. As for operational stronger specific accounting standards issued after implementation would change this kind of situation, I think that's not completely true. New promulgated for implementation of the specific accounting standardsonly applies to the listed company, a private company is still using industry 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 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, plus accounting personnel industry accounting system of the long-term dependence, more make specific accounting standards 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 standards 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 specific 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 the world by accounting entity according to the accounting standard, formulating appropriate of their internal accounting system.

　原文（六）

　Specific accounting standards currently out a few, but has shown its advantage, and in some ways to make up for the previous accounting system exists or deficiencies. The specific performance in the following respects.

　1, shorten the gap between the international practice. Economies of the countries participate in the international division of labor and the international competition is becoming increasingly increase trend for accounting information become the language of international business, accounting procedures and methods as more as possible using international accounting practices. And specific accounting standards come on stage and implementation, narrow the distance between the countries.

　2, more operational. Although specific accounting standards issued only a small part of, but all is involved in specific economic business accounting and accounting report issues make detailed regulations, mainly including the confirmation method, measurement method and report method three aspects, make it more maneuverability.

　avoid the income of the empty to add to happen. Industry accounting rules, the enterprise should use the accrual principle, the merchandise shipped, provide labor services, and at the same time or money collected money obtained evidence, recognize revenue. According to the regulation, to some special services, such as the buyback business, shall confirm the implementation of income, which can cause virtually increased revenue, profit is not true. Income accounting standards to the ownership of the goods on the main risk and reward have moved to the goods sold, no longer implement control,