有关会计的英语文章.docVIP

第 PAGE 页码 页码 页 / 总页数 NUMPAGES 总页数 总页数 页 有关会计的英语文章 导读：我根据大家的需要整理了一份关于《有关会计的英语文章》的内容，具体内容：经济越发展会计越重要,会计所提供的信息,为经济决策提供重要的参考数据。下面是我带来的，欢迎阅读!1审视会计Score a point for globali... 经济越发展会计越重要,会计所提供的信息,为经济决策提供重要的参考数据。下面是我带来的，欢迎阅读! 1 审视会计 Score a point for globalization. In a landmark vote on Wednesday August 27th Americas finan-cial-markets watchdog, the Securities and Exchange Commission (SEC), paved the way for its companies to switch from Americas Generally Accepted Accounting Principles (GAAP) to international accounting standards. In a field that is, by reputation, notoriously dull, this looks like something to get genuinely excited about. 美国的全球化进程又取得了新的进展。本周三(2008年8月27 日)，在一项具有里程碑意义的投票中，美国金融市场监管者—— 证券交易管理委员会为各企业在公认会计准则转换到国际会计准 则的过程中铺平了道路。该领域一向以枯燥刻板而为人所知,这样 的结果看起来确实很值得高兴。 GAAP was the beancounters gold standard for decades, but it is now widely seen as cumbersome. Most other countries have embraced the international rules, known as International Financial Reporting Standards (IFRS). The regulators plan envisages American-based multinationals switching to the standards voluntarily in 2010. The SEC would then vote on whether to require all other companies to do the same, starting in 2014. The commission has already cleared the way for overseas firms to use IFRS when doing business or listing securities in America. 数十年来公认会计标准一直是该领域的黄金准则，然而现在 大多数认为该标准尾大不掉，缺乏灵活性。其他很多国家都采用了 国际标准——国际财务报告准则。美国监管部门计划让总部位于 美国的跨国企业在2010年自愿转换为国际财务报表准则。证券交 易管理委员届时将投票决定是否也需要规定其他公司从2014年开 始采用国际财务报表准则。证券委员会已经为海外公司在美国营 业或是上市时使用国际财务报表准则扫清了道路。 Christopher Cox, the SECs chairman, hailed the move to an international language of disclosure, transparency and comparability. Big companies have long been preparing for it with enthusiasm. It will bring each of them one-off costs in the tens of millions, but the savings over time will dwarf the initial outlay. It could also mean greater profits: one study found that the majority of American firms made more under the foreign rules. Investors, too