求英语高手的帮忙翻译下,在线翻译就免了

[摘要] 2000年财政部颁布的《企业会计准则―或有事项》,填补了我国会计准则中缺乏有关或有事项的空白,对或有事项尤其是预计负债的会计核算业务起到了规范作用。2006年颁布的新《企业会计准则》对或有事项中预计负债的后续计量的明确规定,进一步完善了我国对或有事项的会计核算,并使得我国会计准则与国际会计准则日益趋同。本文结合新会计准则针对不同情况下预计负债的确认、计量及其会计核算等从三个方面淡一些看法和认识。一是将预计负债依照不同情况分成低、中、高度不确定性负债三种情况;二是分析了负债核算为什么会产生不同程度的不确定性;三是提出了不同情况下如何对不确定性负债进行确认与计量。

In 2000 the Ministry of Finance promulgated the "Standards - or matters", to fill the lack of accounting standards in matters related to or have gaps, particularly on matters or is projected liabilities of the business accounting standards played a role. 2006 promulgation of the new "Standards" or a matter of projected liabilities of the clear provisions of the follow-up measures to further improve China's on or accounting matters, and our country's accounting standards and the growing convergence of international accounting standards. In this paper, in light of the new accounting standards for different circumstances projected liabilities confirmation, measurement and accounting from three aspects, such as desalination some of the views and understanding. First, the projected liabilities will be divided into different circumstances in accordance with the low, middle and high degree of uncertainty liabilities of the three situations and the other is the liability of accounting Why would produce different degrees of uncertainty; third is made under different circumstances of how the uncertainty Liabilities Recognition and Measurement.
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第1个回答  2008-07-11
Abstract
In 2000 Ministry of Finance promulgated "Business accounting Criterion - Or Has Item", filled in our country accounting standards to lack related or has the item blank, to or had the item to estimate particularly the debt the accounting service played the standard role. in 2006 promulgates new "Business accounting Criterion" to or has in the item the estimate debt following measurement explicit stipulation, has further consummated our country to or has the item accounting, and causes our country accounting standards and the international accounting standards hastens day by day with. This article unifies the new accounting standards in view of the different situation in the estimate debt confirmation, the measurement and the accounting and so on from three aspect pale some views and the understanding. First, will estimate that the debt divides into lowly, the uncertainty according to the different situation to be in debt highly three kind of situations; Second, why will analyze the debt to calculate will have the varying degree uncertainty; Third, proposed how in the different situation to carry on the confirmation and the measurement to the uncertainty debt.
第2个回答  2008-07-10
In 2000 the Ministry of Finance promulgated the "Standards - or matters", to fill the lack of accounting standards in matters related to or have gaps, particularly on matters or is projected liabilities of the business accounting standards played a role. 2006 promulgation of the new "Standards" or a matter of projected liabilities of the clear provisions of the follow-up measures to further improve China's on or accounting matters, and our country's accounting standards and the growing convergence of international accounting standards. In this paper, in light of the new accounting standards for different circumstances projected liabilities confirmation, measurement and accounting from three aspects, such as desalination some of the views and understanding. First, the projected liabilities will be divided into different circumstances in accordance with the low, middle and high degree of uncertainty liabilities of the three situations and the other is the liability of accounting Why would produce different degrees of uncertainty; third is made under different circumstances of how the uncertainty Liabilities Recognition and Measurement.这个可以了吧

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