全球旅游与房地产外文翻译.doc

本科毕业论文（设计）外文翻译 全球旅游与房地产 Abstract Any country is facing the problem of ethics of professional accountants, which also has been a focus of accounting theories for many years. Especially since the financial crisis in 2008 and the recession of world economy, business has been difficult, which makes the ethics of professional accountants more important. In perspective of business ethics, the author discusses the characteristics and the structure of ethics of professional accountants, locating the barriers for the construction of ethics of professional accountants and relevant reasons, and proposing the way for establishing the system of ethics of professional accountants. 摘 要 任何一个国家都面临专业会计师的职业道德问题，这也一直是会计师多年来的重点。尤其是自2008年金融危机以来，世界经济衰退，商业变得更严峻，这使得职业会计师道德更重要。从商业道德的角度来看，笔者讨论的会计师职业道德的特点和结构以及阻碍道德建设的专业会计及相关原因，并提出建立系统的的专业会计师道德的方式。 Directory TOC \o 1-3 \h \u HYPERLINK \l _Toc11291 Abstract PAGEREF _Toc11291 I HYPERLINK \l _Toc26596 摘 要 PAGEREF _Toc26596 I HYPERLINK \l _Toc1910 Underlying Factors in Real Estate and Tourism Globalization PAGEREF _Toc1910 1 HYPERLINK \l _Toc1837 Tourism Real Estate--Definitions and Measurement PAGEREF _Toc1837 1 HYPERLINK \l _Toc10036 Tourism Defined PAGEREF _Toc10036 1 HYPERLINK \l _Toc31306 Measures of Real Estate Aspects of Tourism PAGEREF _Toc31306 2 HYPERLINK \l _Toc30072 Real Estate and International Tourism PAGEREF _Toc30072 2 HYPERLINK \l _Toc15566 Hotels PAGEREF _Toc15566 3 HYPERLINK \l _Toc14746 Infrastructure PAGEREF _Toc14746 3 HYPERLINK \l _Toc4732 Changing Structure, Multiple Future Paths PAGEREF _Toc4732 4 HYPERLINK \l _Toc757 Real Estate Competitiveness and Opportunities PAGEREF _Toc757 4 HYPERLINK \l _Toc17756 Conclusions PAGEREF _Toc17756 4 HYPERLINK \l _Toc29474 一 全球化下旅游业和房地产业的基本因素 PAGEREF _Toc29474 6 HYPERLINK \l _Toc14733 二 旅游房地产-定义和界定 PAGEREF _Toc14733 6 HYPERLINK \l _Toc11016 （一）旅游定义 PAGEREF _Toc11016 6 HYPERLINK \l _Toc11411 （二）旅游房地产方面 PAGEREF _Toc11411 6 HYPERLINK \l _Toc31081 三 房地产和国际旅游