胡延的外文翻译.doc

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： 0811030608 姓 名： 胡 延 外文出处： 《国际企业会计准则》 附 件：1.译文；2.原文；3.评分表 2011年11月 1.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，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。由于国的历史、环境、经济发展等方面的不同,导致目前所使用的会计准则在很多方面都存在着差异,这使得各之间的会计信息缺乏可比性,本信息为外信息使用者所理解的成本较高,在很大程度上阻碍了国家资本的自由流动。近年来,许多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,减少国各之间经济交往中信息转换的成本。 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 countrys 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 na