大家帮帮我，求英文翻译
发布网友
发布时间：2022-04-22 19:38
共4个回答
热心网友
时间：2023-11-17 06:17
Because the accounting system and accounting policy has some certain provisions of the listed company in flexibility, makes the choice of accounting policy has certain treatments flexible space. Some listed company it is using it to arbitrarily regulate corporate profits, such as change inventory valuation methods, fixed assets depreciation methods, which will affect the enterprise current accounting profit, even enterprise future earnings. At present, the supervision of accounting policy is more and more strict, that prompted the listed company will more use of accounting estimates that change operation profit. Therefore, the study of the public company accounting estimates the motivation and characteristics, change of securities market supervision policy formulation has very important reference meanings. This paper systematically analyzes the changes of accounting estimate means of manipulating surplus, analyzes the main motivations of the accounting estimates that change, so as to seek standard accounting estimates that the way to change. This paper thinks, listed companies, accounting estimates the economic drivers change includes financing motivation, avoid special treatment motivation, operation profit motive, huge amortize motivation, the enterprise is in these motives are driven by various unreasonable to accounting estimates that change will lead to serious economic consequences, will damage the interests of stakeholders. To this, it is necessary to perfect the accounting standards for enterprises, strengthen accounting estimates that behavior to abuse punishment of accounting estimate means such as strengthening the norms change.
热心网友
时间：2023-11-17 06:17
Please enter the text to be translated accounting system and accounting policies as some of the requirements for a degree of flexibility, making the listed companies the choice of accounting policy has some flexibility in space.Some listed companies is the use of any regulation that corporate profits, such as changes in inventory valuation method, the depreciation method of fixed assets, which will affect the profits of the enterprise's accounting period, or even the company's future earnings. At present, China's increasingly strict regulation of the accounting policies, which prompted the use of listed companies will be more changes in accounting estimates to manipulate profits. Of listed companies and therefore the motivation changes in accounting estimates and characteristics of the development of securities market regulatory policy has important reference value.This paper systematically reviews the changes in accounting estimates manipulate earnings by means of changes in accounting estimates of the main drivers to find ways to standardize the accounting change in estimate.This paper argues that changes in accounting estimates of listed companies of the economic motive, including financing motive, motive to avoid special treatment, manipulating the profit motive, substantial amortization of motivation, business, driven by these motives made all reasonable changes in accounting estimates will lead to serious economic consequences, will damage the interests of stakeholders.In this regard, the need for enterprises through the improvement of the existing accounting standards, and increase penalties for acts of abuse of accounting estimates and other means to enhance the intensity of changes in accounting estimates norms.
热心网友
时间：2023-11-17 06:18
Due to accounting and accounting policies of the provisions of the flexibility that the listed company in accounting policy options to deal with a flexible space. some of the listed company is the use of this point any adjustment in the corporate profits, for example, change out of stock, fixed asset depreciation method, which will affect the expense of the accounting profit, even the future income. at present, our country in accounting policy and more stringent supervision of the listed company will have more advantage of accounting estimate change the profits. listed company's accounting estimate and study the motives and characteristics of the stock market and regulatory policies have important reference. this system has been estimated by the accounting changes to manipulate earnings; to analyze the changes that the main reason for the accounting estimate and to change the way.
I think, listed companies in accounting estimate the economic drivers include the financing of the motives and try to do anything special motives, the profit motive, the huge pool from the motives, in the motives of the various not reasonable accounting estimate of the changes will lead to serious economic consequences will damage their interests. in this connection, it is necessary to improve the existing enterprises by the accounting principles, strengthen the accounting estimate for misuse of sanctions and other means to strengthen the accounting changes to the estimated
Change in accounting estimate of the key economic drivers ； specification ；
热心网友
时间：2023-11-17 06:18
Because the accounting system and accounting policy has some certain provisions of the listed company in flexibility, makes the choice of accounting policy has certain treatments flexible space. Some listed company it is using it to arbitrarily regulate corporate profits, such as change inventory valuation methods, fixed assets depreciation methods, which will affect the enterprise current accounting profit, even enterprise future earnings. At present, the supervision of accounting policy is more and more strict, that prompted the listed company will more use of accounting estimates that change operation profit. Therefore, the study of the public company accounting estimates the motivation and characteristics, change of securities market supervision policy formulation has very important reference meanings. This paper systematically analyzes the changes of accounting estimate means of manipulating surplus, analyzes the main motivations of the accounting estimates that change, so as to seek standard accounting estimates that the way to change.
This paper thinks, listed companies, accounting estimates the economic drivers change includes financing motivation, avoid special treatment motivation, operation profit motive, huge amortize motivation, the enterprise is in these motives are driven by various unreasonable to accounting estimates that change will lead to serious economic consequences, will damage the interests of stakeholders. To this, it is necessary to perfect the accounting standards for enterprises, strengthen accounting estimates that behavior to abuse punishment of accounting estimate means such as strengthening the norms change.
Keywords accounting estimates that change; Economic cause; standard
