会计论文摘要翻译成英语

Stockenterprisesisanimportantcurrentassets,itscorrectconfirmation,measurementanddisclosureoftheenterprise'sfinancialsituation,operatingresultshaveagreatinfluence.China'soriginalindustryaccountingstandards--inventorytostandardizeenterpriseinventoryaccountinghasplayedapositiverole,buttherearealsosomepracticalproblemssuchasdeterminingtheactualcostofinventories.ThemovingweightedLIFOandnotuniversal,orcan'treflecttherealsituationofstockturnover;throughquitealongtimetheproductionactivitiestoachievesales,inventory,theincreaseordecreaseinexpensesdirectlyincludedinthecurrentprofitsandlosses,notconducivetoobjectivelyreflectthecostofinventory.Inordertoestablishacompletesystemofaccountingstandards,especiallyChina'saccessiontotheWorldTradeOrganization(WTO),speedinguptheintegrationintotheworldeconomyandglobalcapitalmarket,andtheinternationalizationofaccountingstandardsandtheneedsofincreasinglyurgent,inordertofurtherstandardizetheinventoryconfirmation,measurementanddisclosureofrelevantinformation,totherelevantpartiestoprovidetrue,reliablefinancialinformation,theMinistryoffinancefromtheinternationalaccountingstandardsandreasonablecontent,inthelightofourcountryaccountingproblemsinpractice,theoldinventoryguidelineswererevisedagain,andinFebruary15,2006promulgatedtheEnterpriseAccountingStandardsNo.firstinventory,andrequeststhelistedcompanyshallenterintoforceasofJanuary1,2007.Thenewinventorystandardscomparedwiththeoldinventoriesstandardshavegreatlyimproved,theoldandthenewinventorystandardscleardifferences,infavorofthenewinventorystandardstothecorrectunderstandingandimplementation.Thispaperisonlyainventoryofnewandoldcriteriondifferencecarriesonthesimpleanalysis,firstelaboratedthenewenterpriseaccountingstandardspromulgatedthenecessity,basedonthis,respectivelyfromtheoldandnewinventorystandardsoverallstructuredifferenceandthespecificcontentofdifferencesintwoaspectstocarryonthecomparativeanalysis,finallyhadpointedoutourcountrynewinventorystandardssystemwhichpossiblymeetsintheimplementationprocesstheproblem,andputforwardtosolvethetrainofthoughtoftheproblem,sothattheaccountingpersonnelofthenewguidelinesfortheunderstandinganduseofhelp.Sothatwecanbetterstudy,understandingandapplicationofthenewaccountinginventorystandards.

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