会计专业毕业论文外文翻译《会计准则外文翻译》.doc

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 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 pri