会计制度和信息披露【外文翻译】.doc

本科毕业论文(设计)
外文翻译
外文出处 Shanghai KPMC
外文作者 WK SIU
原文:
Accounting System and Information Disclosure
I am very glad to have the opportunity to discuss with you on the hot subject of "accounting system and information disclosure". 在过去的一年,社会各方面都给予了高度重视会计制度和信息披露等方面具有我们的办公室。 Over the past year, all quarters of the society have given high attention to accounting system and information disclosure and so has our office. 在这里,我很想有一个和你这个问题的讨论。 Here I would like very much to have a discussion on this problem with you.
最根本的要解决的问题在会计和信息披露制度是会计信息质量。 The fundamental problem to be solved in the accounting system and information disclosure is the quality of accounting information. 在讨论会计制度和信息披露,这是,首先,要知道什么是会计信息。 In discussing the accounting system and information disclosure, it is, first of all, necessary to know what is accounting information.
What is accounting information?
一个企业有许多业务活动,但如何表达了行动的成果? An enterprise has many operational activities, but how to express the achievements of the operations? 这就要求量化的业务活动和会计作为一种工具,用于量化服务业务活动,其结果是会计信息。 This requires quantification of the operational activities and accounting serves as a tool for quantifying business activities and the result is accounting information. 简单地说,会计信息是使用数字语言,以反映经营业绩。 Simply put, accounting information is to use the number language to reflect the operational achievements. 但为什么是会计信息如此重要? But why is accounting information so important? 这主要是因为它已经过近,大家有一个关系。 This is mainly because it has too close a relation with you all. 作为社会的经济细胞,所有企业和与之相关的人依赖于会计信息。 As economic cells of the society, all enterprises and people associated with them rely on accounting information. 例如,投资者必须承担的会计信息作出投资决定;企业管理必须采取行动的决策依据和其他会计资料,银行就必须采取编队会计基础的贷款决策。 For instance, an investor has to take investment decisions based on accounting information; enterprise management has to take operational and other policy decisions according to accounting information; banks have to take decisions on loans based o
n accounting in formation. 这意