会计学论文范文大全带英文翻译

会计学论文范文大全带英文翻译

Abstract: by providing financial accounting information system, the information in enterprise management plays an important role. Accounting information processing from manual to make the traditional pattern of accounting computerization, gradually being broken, new accounting theories and ideas gradually established in accounting, thus promoting development and reform, but also promote the accounting computerization further improvement and development. Based on the discussion of computerized accounting and its characteristics, on the basis of the research on the development of traditional accounting computerized accounting, points out the influence of traditional accounting computerized accounting of accounting theory, accounting, auditing and internal control to some : accounting theory, accounting audit internal control

[经济管理] 浅谈会计人才评价 [佚名][2007年4月24日][2] 简介：无 内容： 在以人为本、人才兴国的战略指导下，财政部从去年开始直接组织高层次会计人才培训，计划用10年左右的时间，培养和造就一批精通业务、善于管理、熟悉国际惯例、具有国际视野和战略思维的高素质、复合型领军人才，发挥会计人才在强化会计职能、宣传会计政策、组织继续教育、研究实务问题等方面的组织推动和辐射作用。这是促进我国会计队伍整体素质全面、迅速提高的一个重要举措。国家通过组织会计从业资格考试、会计技术职称考试、…… [Economic Management] on the evaluation of accounting personnel [Anonymous] [April 24, 2007] [2] Description: None Content: In people-oriented, human resources strategy of rejuvenating the country, under the guidance of the Ministry of Finance last year directly from high-level accounting personnel training, plans to use about 10 years time, to cultivate and foster a number of good business, good management, familiar with international practice, with an international perspective and strategic thinking of high-quality, complex-type leader personnel, accounting personnel to play in strengthening the accounting functions, accounting policies publicity, organization of continuing education, research and other aspects of the practical problems of organizations to promote the role and radiation. This is to promote the overall quality of China's accounting comprehensive, rapid increase in an important initiative. Through the organization of national accounting qualification examination, the examination of accounting titles, ... ... 12. [Economic Management] On Budget Accounting Problems and Solutions [Anonymous] [April 24, 2007] [7] Description: None Content: To 1 January, 1998 full implementation of "a total budget of the financial accounting system", "administrative accounting system", "accounting standards and institutions" (pilot), "Accounting systems and institutions" as the signs that have been out of our budget accounting under the planned economy model, embarked on the establishment of the need to adapt to a market economy with Chinese characteristics, scientific norms of the road budget for the accounting model. In recent years, with the financial management to accelerate the pace of structural reform, designed in accordance with the theory of public finance budget management model has to start building, budgeting, implementation and other aspects of the management system is undergoing a fundamental change in the budget accounting of customer ... ... 13. [Economic Management] of the bank accounting management [Anonymous] [April 24, 2007] [7] Description: None Content: Bank accounting is the emergence of banks and at the same time the birth. Each bank's business operation, that is, the operation of bank accounting, the accounting process to achieve through accounting. In other words, the bank accounts of the accounting process, that is specific for banking business and the realization of the basic functions of the banking process. Bank accounting is not only an important basis for the work of banks, the banks can be an objective starting to reflect the operations, accounting and supervisory role, and of these three banks accounting functions can also be counterproductive in the operation of banks, which are complementary to each other. Accounting functions of the bank to play properly, it may be to promote the bank's business ... ... 14. [Economic Management] of accession to the WTO to meet in rural areas, economic and accounting challenges [Anonymous] [April 24, 2007] [1] Description: None Content: I. Analysis of the current situation: the 21st century, peace and development remain the two main themes of the world. However, we are faced with the times and changes in the competitive environment. (-) Modern science and technology, the rapid development of knowledge-based economy. The 21st century, state-to-state competition in comprehensive national strength, the key is the competitive scientific and technological strength, the use of high precision, the new science and technology to improve the social productive forces, has been to increase the overall national strength has become an important tool. The overall development of science and technology, integrated and cross-cutting nature, science and technology of an unprecedented rapid spread of knowledge into application and production, will greatly promote the economic and social development. (B) of the whole ... ... 15. [Economic Management], after joining the WTO China's CPA industry supply and demand analysis [Anonymous] [April 24, 2007] [1] Description: None Content: After China's accession to the WTO Institute of Certified Public Accountants industry analysis of supply and demand has joined the World Trade Organization, which China's reform and opening up will enter a new phase. Accession to the WTO on China's accounting market is bound to a certified public accountant and have a profound impact on the industry, this has been done on a number of experts and scholars. This article from the perspective of supply and demand of China's accession to the WTO a certified public accountant, after an analysis of the industry and pointed out that China's CPA industry will face in the WTO situation and problems, and countermeasures to be taken. A needs analysis: a huge market demand and development of space after China's WTO entry, China's CPA industry needs to face the main ... ... 16. [Economic Management] on the application of a number of issues of Management Accounting Thoughts [Anonymous] [April 24, 2007] [1] Description: None Content: Management accounting is to meet the needs of economic management within the organization need to be gradually formed and developed, its main function is to improve operational efficiency and effectiveness of a variety of established system of internal accounting controls, preparation and delivery of internal management needs of the kinds of data, information and so on. Ways and means of its needs depending on the design, depending on its mode of economic organization in nature, size, operation and management mode to another. It is the most important function is the best business decisions for maximum operational efficiency and provide a variety of useful programs and information. At present, the Management Accounting in China in the application of business management are at a critical turning point ... ... 17. [Economic Management] Accounting for the current problems and countermeasures [Anonymous] [April 24, 2007] [0] Description: None Content: The current issue of Accounting and Accounting Measures of the work of my late start, from the 20th century until the late 70s, has experienced trying to stage, stage of development of spontaneous and organized, planned and steady development stage, to current management accounting software-based phase of development. More than 20 years in this course of development, has made great progress, the commercialization of GM of the financial software is widely used. Many of the accounting software development is moving toward specialization, commercialization and socialization of the track. However, due to the financial characteristics of the work itself, as well as the rapid development of networks, the rapid emergence of e-commerce, etc., some ... ... 18. [Economic Management] accounting integrity remodeling [Anonymous] [April 24, 2007] [2] Description: None Content: Securities market in 2001, the Guangxia, MACAT, ST Dawn of listed companies, such as a series of accounting fraud cases came to light, like a nuclear bomb, the explosion of China's accounting profession, and the outbreak of the end of last year the United States the wake of the Enron case, as well as the recent WorldCom, Xerox, the company's accounting fraud case, it led to a serious crisis in international accounting, the past was known as the iron abacus accounting staff, as a rat running across the street. The credibility of accounting has been severely damaged, resulting in Premier Zhu Rongji in Shanghai National Accounting Institute made no inspection of the school motto accounting. Facing a serious crisis of confidence, how to rebuild the credibility of accounting, ... ... 19. [Economic Management] The essence of strategic management accounting research and analysis of the characteristics [Anonymous] [April 24, 2007] [0] Description: None Content: First, the nature of strategic management accounting studies, the nature of Strategic Management Accounting Strategic Management Accounting (Strategic Management Accounting hereinafter SMA) is the development of management accounting, but also of the SMA did not form a unified understanding. Although many people have heard their is a clear lack of understanding. Here the author and from the strategic management of SMA, SMA, and the meaning and the development of SMA with the traditional distinction between the management of three areas of accounting, the nature of the SMA. (A) Strategic Management and the SMA SMA-shaped ... ... 20. [Economic Management] Internet era accounting system of innovation: to define property rights and market-oriented [Anonymous] [April 24, 2007] [10] Description: None Content: 【Abstract】 The development of network technology, making accounting information in order to lower cost is expected to be completed to define property rights, which means private products to sell in the market; to negotiate lower costs, so that the original accounting controls may become loose; information distance real-time transmission costs decline, making the production functions of accounting information may be completed by the market, that is, shareholders can be the production of accounting information entrusted to the enterprise other than the trustee, and so on. Finally, this paper, the direction of future research. 【Key Words】 accounting information network technology to hand over power market transaction costs of technology innovation, as well as existing accounting in many ... ...12. [经济管理] 试论我国预算会计存在的问题与对策 [佚名][2007年4月24日][7] 简介：无 内容： 以1998年1月1日起全面执行《财政总预算会计制度》、《行政单位会计制度》、《事业单位会计准则》(试行)、《事业单位会计制度》为标志，表明我国预算会计已摆脱计划经济体制下的模式，走上了建立适应市场经济需要，具有中国特色、科学规范的预算会计模式的道路。近几年，随着财政管理体制改革的步伐加快，按照公共财政理论设计的预算管理模式已开始建立，预算编制、执行等环节的管理制度正在发生根本性的变化，预算会计的客…… 13. [经济管理] 浅谈银行会计管理 [佚名][2007年4月24日][7] 简介：无 内容： 银行会计是与银行的出现而同时诞生的。银行每一笔经营业务的运作过程，也就是银行会计的运作、核算过程，都要通过会计来实现。也就是说，银行会计的核算过程，就是具体办理银行业务和实现银行基本职能的过程。 银行会计不仅是银行的重要基础工作，可以客观地对银行的经营运作起反映、核算和监督作用，而且银行会计的这三个职能还可以反作用于银行的经营运作，它们是相辅相成的。银行会计的职能发挥得当，就可能会促进银行的经营…… 14. [经济管理] 浅谈加入世贸组织,迎接农村、经济、会计的挑战 [佚名][2007年4月24日][1] 简介：无 内容： 一、当前形势分析： 21世纪，和平与发展仍然是世界的两大主题。但是我们正面临着时代条件和竞争环境的变化。（—）现代科技、知识经济迅速发展。21世纪，国与国之间综合国力的竞争，关键是科技实力的竞争，利用高、精、尖、新的科学技术提高社会生产力，己成为各国提高综合国力的一个重要手段。科学技术发展的整体性、综合性和交叉性，科技知识的空前快速传播、转化应用和生产，将极大地推动经济和社会的发展。（二）全…… 15. [经济管理] 入世后我国注册会计师行业的供求分析 [佚名][2007年4月24日][1] 简介：无 内容： 入世后我国注册会计师行业的供求分析 我国已经加入世界贸易组织，这标志着我国改革开放将进入一个新阶段。入世必将对我国会计市场和注册会计师行业产生深刻影响，对此已有许多专家学者做过论述。本文仅从供给和需求角度，对入世后我国的注册会计师行业进行分析，并指出我国注册会计师行业在入世后将面临的形势和问题，以及应采取的对策。 一、需求分析：巨大的市场需求和发展空间 入世后，我国注册会计师行业面临的需求主…… 16. [经济管理] 关于我国管理会计应用若干问题思考 [佚名][2007年4月24日][1] 简介：无 内容： 管理会计主要是为适应经济组织内部的经营管理需要而逐步形成和发展起来的，它的主要职能是为提高经营效率和效益而建立的各种内部会计控制制度，编制和提供内部管理需要的各种数据、资料等。它的方法和手段视不同的需要而设计，其模式视不同的经济组织性质、规模大小、经营管理方式而异。它是最重要的职能是为最优经营决策和最高经营效率提供各种有用的方案和资料。 目前，管理会计在我国企业管理中的应用正处在一个关键的转折点…… 17. [经济管理] 会计电算化目前的问题及对对策 [佚名][2007年4月24日][0] 简介：无 内容： 会计电算化目前的问题及对对策 我国的会计电算化工作起步较晚，从20世纪70年代末才开始，经历了尝试阶段、自发发展阶段和有组织、有计划地稳步发展阶段，到目前的管理型会计软件发展阶段。在这20多年的发展过程中，已取得了长足的进步，商品化、通用化的财务软件得到了广泛的应用。许多会计软件的开发已经走向专业化、商品化、社会化的轨道。但由于财务工作本身的特点，以及网络的迅速发展、电子商务的迅速兴起等等，一些…… 18. [经济管理] 重塑会计诚信 [佚名][2007年4月24日][2] 简介：无 内容： 在2001年的证券市场上,银广夏、麦科特、ST黎明等一系列上市公司会计造假案件曝光，像一枚枚重磅炸弹，在我国会计界炸开，而在去年年底美国爆发的安然事件，以及近来的世界通信公司、施乐公司的会计造假案，则引发了一场严重的国际性会计危机，昔日被称为铁算盘的会计人员，成为过街老鼠。会计的信誉已受到了严重损害，以致于朱总理在上海国家会计学院视察时提出了不做假账的校训。面临严重的信任危机，如何重塑会计的诚信，…… 19. [经济管理] 战略管理会计的本质研究和特点分析 [佚名][2007年4月24日][0] 简介：无 内容： 一、战略管理会计的本质研究 一、战略管理会计的本质 战略管理会计（Strategic Management Accounting以下简称SMA）是对管理会计的发展，但目前人们对SMA还没有形成统一的认识。许多人虽然对其有所耳闻，却缺乏一个清晰的理解。这里笔者从战略管理与SMA、SMA的发展及含义和SMA与传统管理会计的区别三个方面，阐述SMA的本质。 （一）战略管理与SMA SMA的形…… 20. [经济管理] 网络时代会计的制度创新：产权界定与市场化 [佚名][2007年4月24日][10] 简介：无 内容： 【摘要】网络技术的发展,使得会计信息可望以较低的成本完成产权界定,从而以私人产品的方式在市场上出售;谈判成本的降低,使原本的会计管制可能变得宽松；信息远程实时传送成本的下降，使得会计信息的生产职能可能由市场来完成，即股东可将会计信息的生产委托给企业经营者以外的受托人，等等。最后，本文提出了未来的研究方向。【关键词】会计信息 网络技术 交易成本 交权市场化 技术的不断创新以及现行会计在许……

写本科范文一万字带有英文翻译和引言的会计毕业论文，首先要明确论文的研究背景及方向，确定研究问题和主题，以便在余下的内容中结合各个章节进行研究。在整理研究材料之后，一般将研究分为几个步骤，如引言、正文、结论和建议等。正文应该包含对相关文献、实证分析等的叙述和描述，并有助于实现毕业论文的研究目的。最后，在结束语中，需要总结所有的结果，提出建议和发展趋势，以及翻译英文资料。

全英语论文3000自带翻译

Information literacy Knowing how to find data from several sources, select relevant material, analyse and organise it into a form that can be used to make decisions. Computers have become the tools people use to access and manage information. Information technologists are people who analyse and design the tools. What is a computer? Tradition definitions of computers include �6�1 A machine that accepts data and processes it into use information. �6�1 A computer is a binary, digital, electronic, stored program machine. �6�1 While a computer is commonly a digital machine, analogue machine do exist. An electronic device, operating under the control of instructions stored in its own memory unit, that can accept data (input), process data arithmetically and logically, produce results (output) from the processing and stores results for future use. Many computers receive and send data (communicate) across networks LAN and Wan. A computer system consists of hardware and software. What is hardware? Hardware Hardware is physical devices or components that can be physically handled – you can thou it. Input Devices Input devices convert data that humans collect into coded electrical signals that a computer can process. The central processing unit The electronic processing takes place in the CPU. The CPU consists of �6�1 A control unit that controls all of the computer’s functions and an �6�1 Arithmetic and logical unit (ALU) that performs any calculation Memory Memory holds all programs and What is RAM currently open? Data (notes) Word processor Output devices Output devices convert the computer’s electronic signals back into information Secondary storage devices These devices store programs and data permanently. The programs and data are not necessarily (or likely to be) in current use. . DVD CD Communication devices These devices enable a computer to connect to another computer. List the six different type of hardware? Secondary storage(external), input, processor, output , memory, Communication. Name eight pieces of hardware USB, keyboard, monitor, screen, RAM, ROM, VDU, Modem. The system unit and peripheral devices The system unit is the computer box. Peripheral devices are any devices around the outside, or in other words, plugged into the (back of) the machine. Peripheral devices include the key board, mouse, printer, joy stick and others. Peripheral devices are any devices around the outside, or in other words, plugged into the (back of) the machine. Peripheral devices include the keyboard, mouse, printer, joy stick and others. What else does a computer have? Software Software is a computer program ,which is a detailed set of instructions that directs a computer to perform the tasks necessary to process data into information. These instructions are written in languages that computer can interpret. Software includes computer games, a word processing packing, an accounting package, amongst Definition of a computer system �6�1 A computer system is the configuration of hardware and software, functioning together, to process data into useful information, in order to achieve a purpose for a human user. What is data? �6�1 Data is raw facts, be they numbers, words, images and sounds, that can be input into a computer. . Mary a name is a piece of data What is information? �6�1 Information is processed data, that has meaning and is useful. . John is a list of names who scored an A grade on an exam John A Chai A Pam A . Commodore $23 500 Magna $21 500 Falcon $19 800 The system unit contains the �6�1 Motherboard �6�1 CPU �6�1 Memory �6�1 Other electronics It is where the computer program instructions are executed and the data is manipulatedThe Processor CPU The CPU interprets and carries out basic instructions that operate the computer, the CPU contain the �6�1 Control unit and the �6�1 Arithmetic logic unit Control unit The control unit directs and coordinates the computer’s operations. For every single instruction, the control unit repeats four basic operations, �6�1 Fetching �6�1 Decoding �6�1 Executing �6�1 Storing CPU speed The CPU’s speed may be measured in MIPS The number of millions of instructions per second Arithmetic/logic unit The ALU performs all calculations, which involve �6�1 Arithmetic operations 2+3 �6�1 Comparison operations age>=17 �6�1 Logical operations pass Processing instructions A CPU may begin executing a second machine cycle before completing the first-referred to as pipelining. Current CPU’s can pipeline up to 4 instructions. Storage within the CPU Registers temporarily hold data and instructions. The computer’s clock A System clock is necessary to control the timing of all computer operations. Each tick of the clock is referred to as a clock cycle. Clock speed is the speed at which a processor executes instructions. A hertz is one cycle per second and a megahertz is 1024 by1024 and a gigahertz is 1024 by 1024 by1024. Memory Memory is the temporary storage place for data and (program) instructions. Memory is measured in �6�1 Kilobytes 1024 bytes 2^10 �6�1 Megabytes 1024* 1024 bytes 2^20 �6�1 Gigabytes 1024*1024*1024 bytes 2^30 Representation of data Digital computers are built from many small electronic circuits. Each circuit, at any point of time can be turned OFF or ON. Hence these devices are called two state devices. Binary Digit 0and 1 Each off or on digital value is called a bit, short for binary digit. A 1 bit computer would be able to distinguish between two values-characters, symbols or numbers. Hardly sufficient for the characters on the keyboard Bits Characters 1 2 2 4 3 8 4 16 5 32 6 64 7 128 8 256

英语写作能力是大学英语教学阶段对学生语言能力培养的一个重要方面，而议论文又是英语写作中常用的文体。以下是我为大家整理的关于300字英语议论文带翻译，给大家作为参考，欢迎阅读!

300字英语议论文带翻译篇1

With the development scientific technology and the improvement of people’s life standard, a growing number of e-books have been available for the readers. Therefore, some people hold the idea that e-books will replace traditional books in the future, because the former is more advantageous than the latter, such as more convenient and less expensive.

随着科技的发展和人们生活水平的提高，读者可以看到越来越多的电子书。因此，有些人认为电子书在未来会取代传统书籍，因为前者比后者更有优势，如更方便和更便宜。

However, as far as I am concerned, e-books will not and cannot replace traditional books. First, compared with traditional books, we cannot get the same pleasure from reading e-books in that e-books are easier to make our eyes to be tired and dry when reading. Second, with concern about copyright, there are many books are not available in digital form, especially classics. In other words, the resource of e-books is quite limited and cannot satisfy the readers. Third, there is a function of traditional books that e-books do not have—as a gift and a collection. I suppose that those who love reading would be willing to keep a printed form even though he has read the electronic form of it.

然而，我认为电子书不会、也不能取代传统书籍。首先，与传统书籍相比，从电子书中我们不能获得同样的乐趣，因为电子书阅读的时候更容易使我们的眼睛累，干燥。第二，因为版权问题，有许多书是没有电子形式，尤其是一些经典著作。换句话说，电子书的资源是非常有限，无法满足读者。第三，传统书籍有一个电子书没有的功能——作为礼物或拿来收集。我想那些爱阅读的人会愿意保存着纸质版的书，尽管他已经阅读过电子版的了。

In a word, traditional books will continue to be the most important form in our reading.

总之，在阅读方面，传统书籍会一直成为最重要的形式。

300字英语议论文带翻译篇2

Recent decades have seen the rapid development of information technology. It plays a significant role in our daily life. According, our reading habits changes a lot, because there are more and more e-books come to our daily life. There is no doubt that e-books makes reading more convenient and comfortable. Therefore, there are hot debates about e-books will replace traditional books.

最近几十年已经见证了信息技术的飞速发展。它在我们的日常生活中扮演着重要的角色。随之，我们的阅读习惯改变了很多，因为在我们的日常生活中有越来越多的电子书。毫无疑问，电子书使阅读更方便和舒适。因此，关于电子书会取代传统书籍产生了激烈辩论。

Some people assert that e-books will replace traditional books. The following vies can support their views. In the first place, we have been used to reading e-books. When we want to do some reading, we may first search in on the Internet. Moreover, it saves us time and money. With e-books, we don’t have to go to the library to borrow or go to the bookstore to buy. Last but not least, at present, plenty of people like to reading books on the phone or computer, which is convenient to carry.

一些人认为电子书会取代传统书籍。以下的理由是支持他们的观点的。首先，我们已经习惯于阅读电子书。当我们想阅读的时候，我们首先可能会先在互联网上搜索。此外，电子书节约时间和金钱。有了电子书，我们不用去图书馆借阅或去书店买。最后但并非最不重要的，如今很多人们喜欢在便于携带的手机或电脑上阅读。

From the discussion above, I think in the future, the e-books will replace the traditional ones.

通过以上讨论，我认为在未来，电子书将会代替传统书籍。

300字英语议论文带翻译篇3

With the development of technology, more and more electric books are used by people; in the meantime, many people still read traditional books. I think both of them have their own advantages and disadvantages.

随着科技的发展，越来越多的人使用电子书;与此同时，很多人仍然在看传统书籍。我觉得两者都有优点和缺点。

Electric books and traditional books can be very different from each other. Electric books are light to carry, and they are so divers that you can read them on your mobile phone, MP4. To the contrary, the quality of traditional books can be well guaranteed. Moreover, most of electric books are network novel, and most of traditional books are professional books. Many people enjoy reading traditional book. Finally, if you read the electric book too long, you will feel dizzy with agitation. So reading the traditional books can make you healthy.

电子图书与传统书籍是非常不一样的。电子书很容易携带，他们是如此的不同，你可以看看你的手机，MP4上看。与此相反，传统图书的质量可以得到很好的保证。而且，大多数的电子图书都是网络小说，而传统的书籍则是专业书。许多人喜欢阅读传统书籍。最后，如果你看电子书刊太长时间，你会觉得头晕与心闷。所以阅读传统书籍可以让你健康。

However, they have one thing in common that is they provide us knowledge. I think they will develop better in the future to make up their disadvantages.

A virtual world is an interactive simulated environment accessed by multiple users through an online interface. Virtual worlds are also called "digital worlds," "simulated worlds" and "MMOG's." There are many different types of virtual worlds, however there are six features all of them have in common: 1. Shared Space: the world allows many users to participate at once. 2. Graphical User Interface: the world depicts space visually, ranging in style from 2D "cartoon" imagery to more immersive 3D environments. 3. Immediacy: interaction takes place in real time. 4. Interactivity: the world allows users to alter, develop, build, or submit customized content. 5. Persistence: the world's existence continues regardless of whether individual users are logged in. 6. Socialization/Community: the world allows and encourages the formation of in-world social groups like teams, guilds, clubs, cliques, housemates, neighborhoods, etc. --------------------------------------------------------------------------------Virtual worlds have been created for many different purposes. The largest and most common type of virtual world is the "MMORPG" which stands for "Massively Multiplayer Online Role Playing Game." But virtual worlds have also been built for purposes other than gaming. The following section summarizes a few ways in which virtual worlds are currently used: Commercial GamingCommercial gaming worlds tend to focus on a singular fictional theme and consistently follow formal conventions such as character-focused avatars, progression through an interactive narrative storyline, and a series of competitive events. Strongly influenced by fantasy, science fiction, and anime genres of literature and film, the majority of sizable virtual worlds in existence today are commercial gaming worlds. Examples include Everquest, Lineage 2, and World of Warcraft. While Virtual Worlds Review includes several top-quality gaming worlds on the review list, we mostly feature worlds that fall outside the traditional gaming mold. Fortunately there are many other great sites that contain comprehensive lists of commercial gaming worlds. Here are a few: Gamespot Gamespy Socializing / Online Community BuildingIn addition to the traditional fantasy RPG worlds, there are many commercial community-focused virtual worlds that emphasize socializing rather than gaming. These worlds offer a more open-ended experience and are strongly influenced by the cultures of text-based chat rooms. Although small-scale, casual games may be incorporated into a social world, participants are not necessarily there to win or play a game, but rather to socialize with others and, in many cases, create and decorate a personal space such as a home, room, or apartment. Social worlds tend to use settings based on idealized versions of reality. Most provide some basic building tools and the ability to host activities and events that revolve around a wide variety of topics. EducationSome virtual worlds have been created for educational purposes. In most cases, educational worlds are sponsored by academic institutions or nonprofit organizations, although some educational worlds are sponsored by corporations. Educational worlds come in a wide variety of forms, including 3D recreations of museum and gallery spaces, computer programming tutorials, virtual libraries, and meeting spaces for online university courses. Active Worlds Educational Universe is one of the oldest and largest networks of educational worlds. Adobe Atmosphere is also being used to build virtual worlds for educational purposes. A great example of a corporate-sponsored educational world is Mokitown. Political ExpressionVirtual worlds can serve as forums for political expression and debate. While real-world political issues can crop up in gaming, social, and educational worlds, there are a few cases in which completely separate virtual worlds have been built for the purpose of political debate or even experiments in various types of self-governing online communities. A great example of a virtual world with a political focus is AgoraXchange. Military TrainingVirtual world technologies are also being used in some interesting ways by the . military. America's Army is being used as a tool to recruit potential soldiers, while companies like Forterra Systems are working with military groups to develop training simulations. And this is just the beginning. As these technologies develop further over the next several years, virtual worlds will be used for all types of purposes as more people begin spending more time in them. If you're new to the "world of virtual worlds" we hope that Virtual Worlds Review will serve as a user-friendly, informative place to learn a bit about them. For those who are already familiar with virtual worlds, we hope the site will let you know about other types of worlds you may not have heard of before. In either case, welcome and enjoy the site. -------------------A virtual world is a computer-based simulated environment intended for its users to inhabit and interact via avatars. These avatars are usually depicted as textual, two-dimensional, or three-dimensional graphical representations, although other forms are possible[1] (auditory[2] and touch sensations for example). Some, but not all, virtual worlds allow for multiple computer accesses a computer-simulated world and presents perceptual stimuli to the user, who in turn can manipulate elements of the modeled world and thus experiences telepresence to a certain degree.[3] Such modeled worlds may appear similar to the real world or instead depict fantasy worlds. The model world may simulate rules based on the real world or some hybrid fantasy world. Example rules are gravity, topography, locomotion, real-time actions, and communication. Communication between users has ranged from text, graphical icons, visual gesture, sound, and rarely, forms using touch and balance multiplayer online games commonly depict a world similar to the real world, with real world rules and real-time actions, and communication. Communication is usually textual, with real-time voice communication using VOIP also possible.[clarify]Virtual worlds are not limited to games but, depending on the degree of immediacy presented, can encompass computer conferencing and text based concept of virtual worlds predates computers and could be traced in some sense to Pliny.[5] The mechanical-based 1962 Sensorama machine used the senses of vision, sound, balance, smells and touch (via wind) to simulate its world. Among the earliest virtual worlds to be implemented by computers were not games but generic virtual reality simulators, such as Ivan Sutherland's 1968 virtual reality device. This form of virtual reality is characterized by bulky headsets and other types of sensory input simulation. Contemporary virtual worlds, multi-user online virtual environments, emerged mostly independently of this virtual reality technology research, fueled instead by the gaming industry but drawing on similar inspiration.[6] While classic sensory-imitating virtual reality relies on tricking the perceptual system into experiencing an imersive environment, virtual worlds typically rely on mentally and emotionally engaging content which gives rise to an immersive first virtual worlds presented on the Internet were communities and chat rooms, some of which evolved into MUDs and MUSHes. MUDs, short for “Multi User Dungeons,” are examples of virtual worlds that consist of virtual space inhabited by representations of data and other users [7]. Early virtual worlds were text-based, offering limited graphical representation, and often using a Command Line War (also known as The Maze Game, Maze Wars or simply Maze) was the first networked, 3D multi-user first person shooter game. Maze first brought us the concept of online players as eyeball "avatars" chasing each other around in a maze.” (, 29th Feb). According to the website this was in 1974, it was played on Arpanet (the initial internet), however it could only be played on an Imlac, as it was specifically built for this type of in 1978 MUD was released, it however was not 3D, it was text-based and used a TELNET program, by following the link you will be able to play the game, and understand just how far virtual worlds have come since . You can understandably argue whether or not this is a “virtual world” and that Maze War was more sophisticated (being 3D), but you must understand that MUD could be played by anyone, Maze War was computer specific. Perhaps in today’s senses it is not a true virtual world, but the idea of a virtual world in those days were different (see Neuromancer link in bibliography for more information).Some early prototyptes were WorldsAway, a prototype interactive communities featuring a virtual world by CompuServe called Dreamscape, Cityspace, an educational networking and 3D computer graphics project for children, and The Palace, a 2-dimensional community driven virtual world. However, credit for the first online virtual world usually goes to Habitat, developed in 1987 by LucasFilm Games for the Commodore 64 computer, and running on the Quantum Link service (the precursor to America Online).[citation needed]In 1996, the city of Helsinki, Finland with Helsinki Telephone Company (since Elisa Group) launched what was called the first online virtual 3D depiction intended to map an entire city. The Virtual Helsinki project was eventually renamed Helsinki Arena 2000 project and parts of the city in modern and historical context were rendered in 3D.[citation needed][edit] Virtual world conceptsOne perception of virtual worlds requires an online persistent world, active and available 24 hours a day and seven days a week, to qualify as a true virtual world.[citation needed] Although this is possible with smaller virtual worlds, especially those that are not actually online, no massively multiplayer game runs all day, every day. All the online games listed above[clarify] include downtime for maintenance that is not included as time passing in the virtual world. While the interaction with other participants is done in real-time, time consistency is not always maintained in online virtual worlds. For example, EverQuest time passes faster than real-time despite using the same calendar and time units to present game virtual world is a fairly vague and inclusive term, the above can generally be divided along a spectrum ranging from:massively multiplayer online role-playing games or MMORPGs where the user playing a specific character is a main feature of the game (World Of Warcraft for example). massively multiplayer online real-life/rogue-like games or MMORLGs, the user can edit and alter their avatar at will, allowing them to play a more dynamic role, or multiple roles. Some would argue that the MMO versions of RTS and FPS games are also virtual worlds if the world editors allow for open editing of the terrains if the "source file" for the terrain is shared. Emerging concepts include basing the terrain of such games on real satellite photos, such as those available through the Google Maps API or through a simple virtual geocaching of "easter eggs" on WikiMapia or similar mashups, where permitted.[edit] BoundariesVirtual worlds are well-known as being fantasy spaces sealed off from the real world, but more careful analysis reveals that the boundaries between the real and virtual worlds is quite porous. Participants constantly arrive and depart from the world, carrying with them their unique set of behavioral assumptions and attitudes that cannot be disentangled from their interactions in the virtual world.[8][clarify] For example, in virtual worlds which bring together players from multiple cultural backgrounds, a participant in a virtual world brings their own cultural preconceptions about those other cultures across the boundary into the world while playing. The term magic circle has been used to describe the imaginary barrier between the virtual world and the real world. The fantasy environment of the virtual world is protected from the intrusion of real life by this magic circle, but practices such as the sale of virtual items and virtual currency for real life currency challenges this separation while reinforcing the notion that objects in the virtual world have real life value. In a 2001 study by Edward Castronova, the value of the currency in the MMORPG Everquest was evaluated based on its exchange rate at USD , making this unit of virtual currency of higher value than the Yen or the though Virtual Worlds are most of the time seen as 3D Games, there are many different kinds of it: forums, blogs, wikis and chatrooms where communities born. Places which have their own world, their own rules, topics, jokes, members, etc... Each person who belongs to these kinds of communities can find like-minded people to talk to, whether this be a passion, the wish to share information about or just to meet new people and experience new things. Some users develop a double personality depending on which world they are interacting with. Depending on whether that person is in the real or virtual world can impact on the way they think and act. It is not all about video games and communities, virtual world also plays a part in the social as it can allow people to speak or share knowledge with each other. Best examples are instant messaging and visio-conferences which allow people to create their own virtual world. It can also be used to help hospitalized children (suffering from painful disease or autism for example) to create a comfortable and safe environment which can help Virtual Worlds can be seen as a new way for people to socialize, they are said to be at the heart of a lot of anti-social behaviour. People playing video games online and more precisely, MMORPG are sometimes so addicted to the game that they cannot live without playing it. Such people are called “No Life” or Otaku and spend most of their time in their house not leaving it for days. They are often wrongly treated like insane people and also represented as dangerous when criminal cases imply links with video games. The thing is that video games played online are most of the time designed to be played for a long period of time (and even in the case of World Of Warcraft indefinitely – programmers provide updates and new things to discover regularly). People who abuse this kind of video games end up living most of their live in their bedrooms, do not develop any social life or skills: they communicate with friends mostly via the game or the internet, they create their own life on the internet with a specific name, image and charisma. The example of Second Life is totally unique because players develop communities and businesses in this game. Second Life is a game where the player has to create his/her own character with a human aspect and live a second life in a virtual world. The thing is that some people are so involved in this game (and created their “own self” in this game) that they have a double personality.

英语带翻译文章

随着世界各国间经济贸易商业往来日益频繁,经济全球化的发展迅速,国家对于专业型英语人才的需要也日益加强。我精心收集了优美英语小短文带翻译，供大家欣赏学习!

坚持下去的理由Reason to Keep Going

Just because life has let you down, it doesn’t mean that you must let yourself down. Pick yourself up, quickly take a positive step, and know that you are closer to reaching your goal than you have ever been before.

生活让你感到失望了,但这并不意味着你一定要让自己感到失望。站起来,快速踏出积极的一步。要知道你现在距离你的目标比之前更近了。

You have already been through some of the hard part and experienced some of the difficulty that you have to go through. So keep going, and make that experience count.

你已经通过了一些艰难险阻,也体验过了一些必然要经历的困苦,所以,坚持下去,让这些经历变得有价值。

Change your approach if that is what is called for. Learn from where you have been, adapt and adjust your efforts to be even more effective.

如果需要,请改变方法。从过去吸取教训,适应、调整让你的付出更加物有所值。

Every day, every encounter1 and every outcome is a new opportunity to move yourself forward. Keep focusing on the goal you have chosen, and keep moving in the best way that you know.

每一天、每一份阅历、每一次结果都是你进步的新契机。坚持你选定的目标,并通过最有效的途径朝它前进。

Disappointments are just as much a part of the process as victories. Be truly thankful for it all, and in your gratitude you will find a way to put it all to positive use.

失望,正如成功一样,是奋斗过程中的一部分。对你所有的经历充满感激,你会从中发现莫大的益处。

Whatever has happened is a perfect reason to keep going. Keep going, and create the life you have chosen to live.

发生过的一切事情都是坚持下去的极好的理由。坚持下去,创造自己选择的生活。

给自己的礼物Gifts That You Give Yourself

Are you burdened by your conesquences, or is your life blessed by the consequences you create? That depends entirely on the choices you make.

你在为自己酿的苦果所累吗?还是在自己创造的结果中享受幸福的生活?这完全取决于你自己的选择。

It may seem at times that the consequences are there to punish you. Actually, they are there as a manifestation of your thoughts, your actions and your attitude.

有时候,结果好像是用来惩罚你的。实际上,它们是你的思想、行为和态度的见证。

You cannot change the consequences that flow from specific actions. However, you can indeed change the actions you choose to take, and, by so doing, you can decide what consequences you create.

你不能改变某些特定行为带来的结果。然而,你可以选择改变你的行为。这样,你就能决定制造怎样的结果。

Consequences are gifts that you give to yourself, created by the choices you make. If you don’t like the consequences you have been getting, that is a clear message that you are sending yourself.

各种结果都是你给予自己的礼物,它们都是因你的选择而发生的。如果你不喜欢现在的结果,那么你正在向自己传达某个信息。

Positive and meaningful thoughts and actions bring desirable conesquences. As reliably as day follows night, the way you live creates the life you experience.

积极而有意义的思想和行为可以带来理想的结果。你的生活方式带来了你所经历的生活,这就如同白天在黑夜过后出现一样确定。

Take control of your consequences by putting positive intention into your choices. Make use of the power you have, and you can go wherever you choose.

做出积极而明确的选择,这样你就可以掌控结果。发挥自己的力量,你可以到达任何想去的地方。

目标重在实践

People often make resolutions at the beginning of the New Year. They work hard at them for a few weeks, maybe even a few months, and then forget about them. The next year, they make the same New Year’s resolutions. Why?

新年开始,人们总少不了要制定目标。人们为此颇动了一番脑筋,耗时几个星期,甚至可能几个月,可随后就忘个精光。第二年他们又如法炮制了同样的目标。这是为什么呢?或许他们设定的目标太不合实际了,然而,这并不是说,他们的目标就不值得一提。而是要将这些目标细致化、具体化,也不能太理想化。

They may be making goals that are too unrealistic1. That is not to say that they are not worthy goals. They need to be broken into smaller, more specific, and more attainable pieces. You probably know the joke. How do you eat an elephant? One spoonful at a time. It is the same with goals. Make spoon-size goals and achieve them easily. When you’ve mastered this, get a bigger spoon!

你大概听过这个笑话吧。怎样才能吞食一头大象呢?当然是一次吃一口了。设定目标也是这样。目标设小一些,就容易实现。当你掌握了小的目标,再来设大点的目标吧!

You may have filled your timetable with so many things that there is little room for your goals to grow. careful about how you use your time and what you focus on. Success often comes when you know what to leave out, rather than what to include in your life. Notice, too, how much time you spend on small things. Have you ever just "had" to clean your office before you could begin your project? Then you know how this works!

也许你的时间表早已排满,无法再实现新的目标了。那么,你可得留心时间的使用和计划的重点了。成功的诀窍在于懂得一生中你该放弃什么,而不是该纳入什么。切忌让鸡毛蒜皮的琐事耗费了你的时间。在实施你的目标之前,你是否曾经"必须"去清理你的办公室呢?那么,你熟谙此道了!

Goal setting is like the pig and the chicken who went out for a walk in the town. The chicken became excited when she saw a sign that said "Pork & Eggs, $". She said to the pig, "We’ve got double billing again." The pig said, "For you, it’s all in a day’s work. For me, it’s total commitment2."Goal setting is all in a day’s work. Goal achievement is total commitment.

设定目标有如结伴到镇上转悠的猪和鸡。鸡瞧见写着"猪肉和鸡蛋,美元"的招牌时激动不已,她对猪说:"我们的身价又涨了一倍呢!"猪说:"下几个蛋对你来说只是一天的功夫;而这肉对于我,可是全身心地投入啊。"设定目标只是一天的功夫,而实现目标就需要全身心地投入了。

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Today, it is worth celebrating this festival. On Christmas day, of course, we can not live without Santa Claus and Christmas presents. I think Christmas is a holiday for children. Today, children will "carnival". They will go out to travel, to play.

I like Christmas hat, it is red. Every Christmas will be present in it. There is also a stealth, of course, is happy. Only today happy, can be blessed.

Today, I want to receive a Christmas gift, of course, is a teddy bear and a Santa Claus, I like it very much. This desire, I realized. Mother bought me. She saw through my heart.

I also want to send each of children welfare orphanage a Santa, but it can only be achieved after I grow up.

This afternoon, we went to the supermarket. The door had the Santa Claus in candy, of course, is that people play. Go to the supermarket, there is a high Christmas tree, hung above the bells, a flash, etc. With card, of course, is a blessing to people.

Is worth celebrating this day, Christmas day is to cheer!

今天，是大家值得欢庆的节日。圣诞节当然不能没有圣诞老人和圣诞礼物。我觉得圣诞节是孩子的节日。在今天，孩子会“狂欢”。他们会出去旅游，去玩。

我喜欢圣诞帽，它是红色的。每到圣诞节里面都会有礼物。当然也有隐身的，就是快乐。只有今天高兴，就能会受到祝福。

今天，我想收到一份圣诞礼物，当然是一个熊宝宝和一个圣诞老人了，我非常喜欢。这个愿望，我实现了。是妈妈给我买的。她看透了我的心。

我也想送给福利院里的儿童每人一个圣诞老人，可这件事只能我长大后才能实现。

今天下午，我们去中百超市。门口居然有圣诞老人在分发糖果，当然那是人扮的。走进超市，有一棵很高的圣诞树，上面挂满了铃铛、有闪灯等。上面还有贺卡，当然是对人们的一种祝福。

圣诞节是值得欢庆的日子，是值得欢呼的日子!

I like green, because I see green you can think of the endless prairie, here in the green grass was full of all kinds of flowers, beautiful! Standing on the grassland, looked up to see blue sky, there are tens of thousands of white clouds in the sky, like a lovely cotton candy, cows and sheep are grazing grassland, there are horses in the running on the grass.

Green represents health, make people for life is full of vitality and hope. Rose up in the morning, looking at the distant green, eyes will become more bright; Green grass will make cows and sheep have become more strong. The green grass and trees, flowers, can make the air more fresh; Dense forest to animals brought a beautiful and happy home; From a distance, a rolling tall green mountain, budao edge of the mountain is linked together with day, like a picture.

Green is the standard of health, green can beautify the environment, we should jointly building a green, green protection, protect the environment. Let the world become more beautiful.

我喜欢绿色，因为我看到绿色就能想起一望无际的大草原，在那绿油油的草地上开满了各式各样的鲜花，美丽极了!站在草原上，一抬头就能看见蓝蓝的天，天空上有成千上万朵白云，像一个个可爱的棉花糖，草原上有牛儿、羊儿在吃草，有马儿在在草地上奔跑。

绿色代表健康，使人们对生活充满了活力和希望。早晨起来，望着远处的绿色，眼睛会变得更加明亮;绿油油的小草会让牛儿、羊儿变得更加强壮;绿色的小草和树木、鲜花可以让空气变得更新鲜;茂密的森林给动物带来了美丽而幸福的家园;从远处看，一片连绵起伏高大的绿山，望不到边，这些山与天相连，犹如一幅图画。

绿色是健康的标准，绿色能美化环境，我们大家要共同建设绿色，保护绿色，保护环境。让世界变得更加美丽。

Everyone has the responsibility of protecting the environment, the environment to our life have a close relationship, throw rubbish casually, spitting, throw waste batteries, these small things will pollute the environment.

Usually it is not hard to see on the way people throwing rubbish and spitting everywhere. They throw a garbage, face is the feeling of guilt, they don't know a group of waste paper, throwing a plastic packaging will pollute the environment; They don't know what cleaners are, how much effort to clean the ground, was one of their small garbage. They don't know what they unconsciously spit out phlegm can make a lot of people have a cold, and those people don't know, is the ground of sputum for their disease. Now everyone knows the forest area is greatly reduced, yeah! That is so disorderly cut down trees, people killed animals living environment. Without the protection of the forest will make dust storms ruined city, dust storms have left many people were killed. The usual thick forest became desolate desert.

Although there are a lot of people pollute the environment, but also have to protect the environment.

Since the people began to advocate environmental protection, green. Our schools are beginning to have a batch of volunteers, small to primary school, to university. The middle-aged and elderly people also have to attend. They protect the environment, advocate environmental protection shopping bags, don't use plastic bags, because he is hard to break down; Don't throw battery anywhere, please put them in the village of professional recycling station; Don't open car, please try to walk or by bus. Leading everyone doesn't want to cut down a tree, they take the lead in planting trees, make the air more pure and fresh, to build forest construction of animal house. The leadership don't spit, they clean the ground, let us live in a clean, comfortable environment. They believe that their homes will be more beautiful.

"Everyone needs to help protect the environment," from now on, from now on, let us act, environmental protection, environmental protection, make the city more beautiful tomorrow.

每个人的身上都有保护环境的责任，这对我们的生活环境有着密切的关系，随便扔垃圾，随地吐痰，扔废电池，这些不起眼的小事都会污染环境。

平时我们不难在路上看见随地扔垃圾和随地吐痰的人们。他们扔一个垃圾，脸上毫无愧疚之感，他们不知道扔一个废纸团，扔个塑料包装都会污染环境;他们不知道清洁工们费了多大力气所清洁的地面，就被他们的一个小垃圾所破坏。他们不知道他们无意中吐出的痰会使很多人得上感冒，而那些的病的人也不知道，是地上的痰所让他们的病。大家都知道现在森林面积大幅度减少，对啊!那都是人们乱砍伐树木惹得祸，使得动物没有生活环境所死亡。没有森林的保护也会使得沙尘暴破坏城市，沙尘暴使得许多人们丧生。使往常茂密的森林变成了荒凉的沙漠。

虽然有很多人污染环境，可也有保护环境的人们。

自从人们开始提倡环保，绿色。我们的各个学校都开始有一批批的志愿者队伍，小到小学，大到大学。连中年人，老年人也有参加。他们保护环境，提倡用环保购物袋，不用塑料袋，因为他难以分解;不要随地扔电池，请把他们放入小区专业的回收站;不要多开汽车，请尽量步行或乘公交车。领导大家不要私自砍树他们，他们带头种树，使空气更加清新，重新建造森林建造动物的家。领导大家不要随地吐痰，他们清洁地面，让我们生活在一个干净，舒适的环境下。他们坚信家园会更美好。

“保护环境，人人有责”从现在起，从现在开始，让我们行动起来，环保，保护环境，使城市的明天更加美好。

会计论文范文大全带图

您好，我这有篇范文，你可以借鉴一下这个格式和题目;浅析会计电算化【摘要】：会计电算化是审计变革的催化剂，它将大大加快利用现代信息技术，按照审计环境要求进行审计变革的进程。会计电算化的普及对传统的会计理论和实务都提出了新的问题和要求，必然对以会计为基础的审计产生重大影响，需要我们根据这些影响研究和采取相应的对策，以达到审计的目的，切实有效地防范审计风险。 【关键词】 ：会计电算化；审计 中图分类号：F22文献标示码：A文章编号：1002-6809（2007）0710061-02 一、会计电算化对审计工作的影响 世界经济的快速发展，计算机技术的广泛应用，使会计电算化已成为现实并广泛应用。在我国，目前虽然没有完成普及会计电算化，但是，由于计算机可以大量存储信息并容易调用，不仅可以提高会计信息处理的及时性和准确性，而且从广度上还大大扩展了会计数据的领域。所以，会计电算化取代手工会计是不可逆转的历史潮流。以会计为基础的审计必然发生相应的变化，会计电算化必然对以会计为基础的审计在审计线索的获取、审计的内容、审计程序和方法及审计风险等多方面产生重大的影响。 二、开展计算机审计技术的必要性 由于会计电算化的推行，审计人员开展审计工作时的审计风险不断增大。因而，不论对手工系统还是对电算化系统进行审计，进行风险的重新评估是必不可少的。同时由于计算机的应用，使计算机作弊不留痕迹，更具有隐蔽性。因而，在美国有58％的内部审计部门参与了系统检测，而35％则被要求在系统运行前，对新系统签字批准，19％有权参与修改程序的审批，64％检查了程序编码，73％参与了系统研制阶段的审核，虽然采取了各种措施防止使用计算机作弊，但是，全世界每年通过计算机被盗走的资金高到数百亿美元。这无疑给审计增加了查处的难度和风险，正如国际会计联合会会长曾指出的：“会计师将不得不对实际上通过计算机报告的财务信息承担责任。” 在电算化系统下，数据由计算机集中处理，其发生错误的可能性比较小。目前，不少软件都有取消审计、反计账、反结账的功能，可以对会计记录进行不留痕迹的修改，特别是当有关人员故意篡改程序时，在电算化系统下就更不易被察觉，而程序一旦被篡改，就会导致连锁性、重复性错误。内存资料可以毫不留痕迹地被消除篡改，若没有相关内部控制制度，其对于会计报表的影响是无法估量的。从总体上看，在电算化系统下，固有风险更大一些，多数情况下，审计人员可以把它设定为100％。 电算化系统下，数据处理的环节减少，并且数据处理过程都是不可见的，手工系统下一些原有的控制便不复存在。一般来说电算化系统下的控制风险和手工系统下的相比更高一些。因而对电算化系统应采取更广泛的符合性测试。由于固有风险和控制风险都有上升的趋势，若要把审计风险维持在一个可以接受的水平上，就必须把检查风险降低到一个较低的水平上。这就要求审计人员必须相应扩大实质性测试的内容及范围。 三、会计电算化的转变 电算化软件开发要从以会计准则、会计制度为准型，向以会计准则、会计制度和计算机核算特点相结合型转变 1.会计平衡验证方面的转变。在手工会计下会计准则、会计制度规定在登帐时，对总帐和明细帐，分别由两个或两个以上的会计人员根据审核无误的原始凭证或记帐凭证、科目汇总表等进行平衡登记，目的是对于发生的错误可以利用这种平衡登记方式检查差错。但会计电算化后，由于总帐和明细帐的数据均来源于原始凭证或记帐凭证，计算机按照登录总帐和明细帐的程序命令将数据从凭证数据库中转移到总帐数据库和明细帐数据库，只要记帐凭证审核无误，计算机的内部运算不可能发生数据运算错误。所以，总帐金额一定衡等于各所属明细帐金额之和。那种在会计实务检验中占据重要地位的、用来检验实务工作是否正确的最基本“平衡验证”，仍出现在会计电算化软件中，就成为画蛇添足。 2.日记帐和明细帐功用的转变。手工会计通过对现金、银行存款设置日记帐，主要是现金、银行存款的流动性强，业务频度较大，比较容易出现差错和舞弊。通过日记帐达到日清月结，从而增强了对货币资金的管理。设置明细帐主要是为了归类信息，便于查询。当实行会计电算化后，利用计算机较强的运算速度和可靠运算能力，对各种记帐凭证进行统计和求和，并对记帐凭证提供多种查询方式。如日期、凭证号、摘要、科目代码、单位名称、金额、凭证类型等，若要了解货币资金的收支结余以及各明细帐的情况，只需敲入几个指令，其结果便跃入屏上。针对货币资金管理的独特性，我认为改每日登记为每隔5天（或10天）登记一次，而对于明细帐除了年终存档外，平时就没有再设一个模块每月都去登记日记帐的必要了。 3.会计信息传输形式的转变。在手工条件下，信息载体是纸张，不仅成本高，而且使大容量的信息处理和大范围的信息交流极受限制；同时运算速度慢。因此，对外提供信息时不得不将信息予以综合，并且主要采用定期（每月或每年）发布通用财务报告的方式输出会计信息，然后输入到使用者那里，使用者再将其进行解集。 现行的不少会计电算化软件为了紧扣会计准则和会计制度这个轴心，使手工会计在计算机上再现，导致软件开发思维停留在现行传输模式下。这种模式的主要局限是现行传输的时空固定化、格式化和高度集中化。在经济内容纷繁复杂、经济业务与市场瞬息万变的时代，已满足不了管理者的需要了。因此会计电算化软件开发应充分利用计算机资源，除了定时、按规定格式提供信息外，更多的精力应花在设计出适时提供各种现行使用者所需的各种信息，通过网络系统使得各信息使用者能及时、有效地选取，分析其所需的信息，作出各种决策，不必再等到分期报告出来之后，获取那些经综合的历史信息。这种会计信息传输模式如下： 四、会计电算化对会计方法的影响 五、改造会计方法 会计电算化在过去的发展历程中，基本上是按传统的会计方法来处理会计事务，会计软件除了作些小的改造，无法取得突破性的进展。例如： （一）会计科目级别的命名。 传统会计教科书把统驭性质的科目称为总帐科目，总帐科目下属科目称为二级科目或子目，子目下属科目称为明细科目。如果明细科目下属还有科目，怎么命名呢？会计电算化根据实践，把总帐科目称为一级科目，一级科目下属科目称为二级科目，依次类推。这样，科目的上下级关系明确，表达也很方便，使用也很灵活。 （二）会计科目代码的统一。 1.一级科目代码长度的统一。根据目前出台的16种行业会计制度分析，只有外商投资企业的会计制度一级科目用了4位数。但只要舍去它们第一位，并对某些科目的编码稍作调整，那么16种行业的会计科目便可统一为3位数了。 2.一级科目代码对应的科目名称的统一。比如，施工企业中511的科目名称为“其他业务支出”，而旅游企业511的科目名称为管理费用，还不统一，有待改进。 会计科目代码长度的统一与对应的科目名称的统一，将为上级企业和政府部门的数据采集与共享带来极大方便。 （三）记帐凭证种类的统一。根据现行的会计制度，记帐凭证的种类有三大类九种。传统的记帐凭证分类有其原因，一是查找方便，二是工作习惯。实现会计电算化之后，查找凭证的方法增加了许多，如可以按凭证号查、按会计科目查、按摘要中的文字查、按金额查等。因此，传统记帐凭证的分类就没有存在的必要了，只用一种统一的记帐凭证（即不分业务种类），不但仍能做到查找方便、迅速，而且省去了操作上的麻烦，提高了计算机处理的速度。（四）三大会计报表的统一。三大会计报表指“资产负债表”、“损益表”、“现金流量表”。分析16种行业的三大会计报表，内容上、格式上均存在大同小异的现象。如果把这些小“异”加以改造，更便于上级企业与政府部门对基层企业数据的汇总或比较，更便于计算机处理。根据当今集团企业越来越多的现状和集团企业跨行业、跨地区的发展趋势，三大报表统一的要求将更强烈。 （五）帐簿形式的改造。 1.帐簿载体的改造。传统帐簿载体是纸张，会计电算化之后，除了传统的帐簿必须打印之外，还有磁性介质（硬盘、软盘、光盘）作帐簿，但只是处于从属地位。当时是财政部门考虑到相当一部分人不习惯使用电子帐簿，因此采用高成本的措施——打印所有帐簿。现在20年过去了，笔者认为，可以采取必要的措施，迫使一部分人改掉旧习惯，确立电子帐簿在会计电算化中的主导地位。 2.帐簿格式的改造。传统帐簿格式有三栏式、多栏式、数量金额式，再加上外币格式等。目前，相当一部分会计人员只习惯用传统的帐簿格式来查帐。其实电脑可以对任何数据进行分类、组合，远远超过现行帐簿的格式。比如，有一客户的往来涉及到四个帐户：应收帐款、应付帐款、预收帐款、预付帐款。用现行帐簿格式，只能逐一打开这四本帐。用电脑帐簿，只要把这一客户名找到，然后将与该客户名的有关帐目进行组合，就能分析到底是我欠人，还是人欠我。 因此，只要会计人员从传统的帐簿格式的观念中解放出来，灵活地使用会计软件，而会计软件再融入“会计业务重组”思想，那么传统的帐簿格式将被无格式但能进行任意分类、组合、汇总的形式替代。 （六）取消中间过程表式的输出。所谓中间过程，指“科目汇总表”、“汇总记帐凭证”、“总帐科目试算平衡表”等在手工操作中的一些方法、格式。 其实，编制这些中间过程表式无非是为了登总帐方便与做报表方便；分析电算化中登帐与做报表的思路，完全可以依照对凭证的分类登记总帐，再形成报表，根本不必考虑平衡与否的问题，因为在凭证输入时，借贷不平的凭证是无法存盘的。取消中间过程的输出，不仅可以减轻操作人员的负担，而且可以使会计软件更简洁明了。 （七）强化内部控制制度。传统的内部控制制度强调帐证相符、帐帐相符、帐表相符、帐实相符，即四相符。会计电算化之后，前三者相符已不用担心。但是由于电脑中的数据很容易被修改、被窃取，而且不留痕迹，因此，预防电脑犯罪是会计电算化工作的一个重要方面。强化内部控制制度，既是预防电脑犯罪的一个重要措施，也是减少差错的有力保障。我们应当建立“职权控制”、“运行控制”、“修改控制”、“保密控制”、“硬件控制”等新的内部控制制度。同时，对传统的会计工作组织制度也应当作出相应的调整。 参考资料： 〔1〕 邓钠. 商业银行会计信息失真原因分析及防治〔J〕安阳师范学院学报 , 2004,(05) . 〔2〕 张文祥. 信息系统环境下审计风险的特征与控制对策研究〔J〕财会通讯(学术版) , 2005,(11) . 〔3〕 陈辉军. 会计电算化对会计工作的影响〔J〕当代经理人(中旬刊) , 2006,(21) . 〔4〕 韩光强,张永. 现代审计发展的新阶段--网络审计〔J〕企业经济 , 2004,(11) . 〔5〕 郑娟. 会计电算化对会计工作的影响〔J〕科技资讯 , 2005,(27) .这是我大学时同学的论文，您看一下吧，祝你论文写作成功！

会计系毕业论文范文

导语：经济越发展，会计的地位就越高，经济的发展离不开会计。下面和我一起来看会计系毕业论文范文，希望有所帮助！

[摘要] 近几年互联网金融业态的兴起改变了传统的金融模式，但是由于互联网金融在我国尚处于起步阶段，还面临着很多风险隐患和挑战。本文从互联网金融行业的会计监督的背景出发，分析行业在监督主体，监督客体和监督资金活动方面存在的问题，并提出会计监督方面建设性的探讨意见，以促进互联网金融行业的健康成长。

[关键词] 互联网金融；会计监督；市场机制

1引言

随着“互联网+”被纳入国家经济顶层设计，越来越多的行业开始向互联网行业抛出橄榄枝。在市场机制的背景下，互联网与金融这两个行业联系在一起立刻产生了强烈的化学反应，这对于中国经济社会发展具有重大意义。

2互联网金融会计监督面临的问题

会计监督是我国经济监督体系的重要组成部分，但是互联网金融会计监督面临着监督主体不明，监督客体存在过失行为，会计活动和行为的安全性等问题，因此，要在鼓励发展互联网金融的同时健全我国互联网金融会计监管体系，促进互联网金融健康发展。

3互联网金融会计监督主体分析

市场机制是资源配置最有效的工具，但是不是在任何情况下市场机制都能充分发挥其作用。对于新兴行业来说，市场本身的缺陷需要有外部的监督管理。但是不能完全用金融行业的监督模式去监督互联网金融，应该针对其特殊性采取有针对性的国家、政府、社会共同参与的监督方式，这样可以更好地进行互联网金融会计监督。

多部门协作，适度监管原则

现如今互联网金融是一个高速发展的行业，导致技术领先于监管，缺乏准入门槛和行业规范。因此要做到以下几点：第一，要明确监管部门，确定部门职责。发挥国家会计监督工作委员会等监管部门对互联网金融行业经营活动的协作监督管理职能，以行为监管和功能监管为主；相关金融、信息、商务等部门作为辅助，形成完善的监管体系，明确监管分工及合作机制。第二，应实施松紧适度的监管，应当根据互联网金融行业的发展情况，逐步建立起分类分级管理制度，对不同风险特征、不同规模的互联网金融企业实行差异化监管标准。

成本效益原则

从经济学的角度考虑，会计政府监管无论在宏观经济活动还是微观经济活动领域都受到成本效益原则的制约。会计监管的成本包括监管机构设立和运行等方面的消耗，制度转变而发生的适应成本，处理违规过程中社会资源的耗费，政府的机会成本等。互联网金融会计监督是依据国家法律法规进行的，但是我国立法是相当审慎的.，具有相当高的成本与较长的周期，然而互联网金融的特色就是不断创新，与其投入巨大的成本和精力花在立法程序上，不如通过现有的适用法律解决，把问题加以归纳，对其组织形式、资格条件、经营模式、风险防范和监督管理等内容加以规范。其次，政府建设互联网金融的大数据、云计算平台，对于检测和防范集资等违法犯罪行为有重大意义。避免出现非法集资、非法吸收公众存款、非法向公众发行股票与债券及其他违法犯罪活动，降低后续监管成本。

社会协同监督原则

社会监督也是会计监督的重要部分，提高互联网金融行业的竞争力和影响力，同时需要制定相应的社会监督举报制度。要加大各机构以及社会的监督力度，充分发挥社会监督的作用。会计师事务所中的注册会计师接受委托对互联网金融的经济活动进行依法审计，并据实作出客观评价，鼓励引导行业第三方评级、咨询机构的发展，推动信用报告网络查询服务、信用资信认证、信用等级评估和信用咨询服务发展。

4互联网金融会计监督客体分析

市场机制能够以最快的速度、最低的费用、最简单的形式把资源配置的信息传递给利益相关者，即会计监督的客体。会计监督客体是主体进行会计监督工作的指向对象，是监督活动的核心，会计监管客体包括企事业单位和会计人员。应从多方面强化单位内部监督职能。

建立内控体系

财政部陆续颁布的一系列内部控制制度规范是解决企事业单位内部管理松弛、控制弱化的重要手段，内部控制同样也是互联网金融机构风险控制的核心环节。新型互联网金融的内控缺失会导致流动性风险、信用风险、操作风险等商业银行常见的经营风险，并会无限放大这些风险。因此急需建立适合互联网金融的健全完善的内控会计体系，强化部门协调监管沟通机制，同时加强风险管理与评估，尤其是加强对借款人资质的审核和全程持续跟踪。

加强行业企业的市场自律，自觉防范风险

由于互联网金融是市场自发形成的业态，行业自律比政府监管会更为灵活，效果更明显，是对政府监管有益的补充，自律行为是行业成熟的标志。

首先，需要增强行业自律意识。

其次，要制定自律标准和自律要求。

第三，要建立内部自律实施机制。

第四，要建立内部自律监督和评价机制。

由于网络贷款行业存在大量的非直接融资业务的水分，企业存在一定程度的风险。因此这种自我约束机制应与外部治理措施配合互动，发挥双重作用，取得乘数效应。

加强信息披露，减少信息不对称引发的风险

会计核算是确保互联网金融会计信息准确性、真实性的主要环节，会计核算工作引入先进的信息技术，可以治理由于疏忽大意和过于自信所造成的会计信息过失性失真。因此会计人员需充分利用大数据时代的优势，收集、分类、匹配和数据化处理互联网金融行业的信息，将自己的经营信息、风险信息、财务信息、技术信息、管理信息等多种信息向客户、员工、股东等利益相关者及时、准确、全面、充分地披露，履行告知义务。有利于加强数据管理，制定统一的技术标准，增强金融系统内部的互动，提供安全保障基础，增强风险监测能力，提升风险防范水平。同时金融消费者和投资群体不至于因信息不透明、不对称而发生选择判断失误而造成风险损失。

提升会计人员素质培养风险监督防范能力

互联网金融各项经济活动与会计工作关系密切，从人本主义角度出发可以对会计人员的本身特征分析出个体的心理或人格因素和个体处于环境相关因素会导致会计信息失真的原因。由于缺乏对内控和互联网金融业务流程的学习，导致无法有效引入和借鉴传统金融业成熟的风险控制模型与标准业务管理程序，会产生非过失性智力型会计信息失真。因此互联网金融业务机构应从提升专业人员素质方面切入，根据财经法律、法规和学习相关风险控制知识制定一套完善的内部风险控制模型，培养会计人员的风险监督和风险防范的能力。

5结语

互联网金融在中国金融体系改革中扮演着重要的角色，它不仅推动着改革的前行，同时也在考验着会计监督之路。只有完善互联网金融会计监督的体系，发挥会计监督在维护社会主义市场经济秩序中的作用，确保会计监督工作得到良好落实，防范互联网金融风险，才能在市场机制中，有限资源条件下实现整体效益的最大化，实现互联网金融健康、稳定发展。

主要参考文献

[1]屈涛.为互联网金融系上内控“缰绳”[N].中国会计报,2014-02-28(01).

[2]魏鹏.互联网金融：喧嚣过后的监管思考[J].财富管理,2014(9).

[3]高兰英.如何强化会计监督[J].改革与开放,2011(10)：89.

[4]李耀东.互联网金融的民间监督设想[J].金融博览,2014(4)：17-18.

[5]任春华,卢珊.互联网金融的风险及其治理[J].学术交流,2014(11)：106-111.

[6]吴联生.会计信息失真的分类处理[M].北京：北京大学出版社,2005.

[7]吴作章.我国会计政府监管研究[M].大连：东北财经大学出版社,2007.

[8]黄震,邓建鹏.论道互联网金融[M].北京：机械工业出版社,2014.

会计论文的范文大全

在学习和工作的日常里，大家都跟论文打过交道吧，论文是对某些学术问题进行研究的手段。一篇什么样的论文才能称为优秀论文呢？下面是我为大家收集的会计论文的范文大全，欢迎阅读与收藏。

一、会计论文的现状

目前我国会计论文主要分为学术论文和毕业论文。学术论文又称科研论文、研究论文、专题论文，是会计学界和从事会计工作的专业人员及科研人员总结科研成果，送交国际、国内学术刊物、学术出版社或学术会议发表或宣读交流的论文。

毕业论文主要是指学位论文。在我国，接受高等教育的本科生、硕士研究生和博士研究生毕业前在指导老师的指导下，亲手完成论文写作。学位论文是各类毕业生或同等学历人员为申请授予相应学位而写出的论文，即学士论文、硕士论文、博士论文等。对于学士论文，要求能较好地运用所学基础知识技能，解决不太复杂的课题；对于硕士研究生论文，要求能够充分地反映独立从事科研工作的能力，对研究课题要有一定的见解；对于博士研究生论文，则要求反映作者渊博的知识和较强的科研能力，在该学科某一领域有独到的见解，在理论研究上有突破，形成创造性成果，对会计学科的`发展有一定的推动作用。此外，毕业论文还包括在我国接受高等专科教育财经类学生的毕业论文。

二、会计论文作用和特点

（一）会计论文的作用

1．会计论文的写作是会计研究活动的有机组成部分，是会计研究的必要手段。随着我国会计改革的逐步深入和发展，广大理论和实务工作者及会计学者，紧密结合我国会计改革和发展的实际，围绕贯彻执行新《会计法》、《企业财务会计报告条例》、《企业会计制度》、《企业会计准则》、《会计基础工作规范》等法律、法规，通过撰写会计论文，对企业会计制度转轨和企业改革（如兼并、破产、关闭、出售、公司制改建、债转股、上市、股份合作制、企业集团）中的财务管理、资金成本管理、提高会计信息质量及建立有中国特色的会计理论与方法体系等方面，以及会计新领域（涉及金融衍生工具会计、人力资源会计、环境会计和社会会计等）进行深入调查研究，取得了丰富的研究成果。

2．会计论文是总结会计经济研究成果，进行学术交流，发展会计理论，以指导会计实践工作的重要工具。在我国，有上百家财经类期刊刊登会计论文。中国会计学会秘书处为了总结前一年度的会计理论研究成果，每年还组织前一年度会计学论文评选活动，并将获奖论文汇编成册出版，由此激发了广大会计工作者进行理论研究的热情，推动了会计理论的发展，并以正确的理论支持和指导会计改革深入进行。

3．写作会计论文是培养会计专业人才的有效途径，是考核会计专业人员和会计专业本科毕业生及研究生等业务能力和学术水平的重要依据。

（二）会计论文的特点

1．学术性。学术性即科学性，是指在论文中所表现出来的系统、严谨的理论体系。会计论文的学术性不仅表现在应用价值上，而且表现在理论价值上。主要表现为：

会计论文的写作目的是建设与发展会计学科领域，描述会计经济活动中某一新的现象、新的发现，对会计学科的发展具有实践上的价值；

在理论上，对新的发明和创造有深入的理性分析，运用已有的理论知识，通过严密逻辑推导，求得规律性认识，丰富原有理论体系或者建立新的理论体系。

2．独创性。独创性是指在论文中对已有理论提出新的见解，展开有理有据的论证，自成一家之言或一得之见，从而使论文具有资料借鉴或应用的价值。独创性并非抛开前人成果，而是在吸收和强化已有学说基础上的创新，提出新观点、新方法、新手段、新操作。

3．应用性。会计是一门应用性、操作性、实践性很强的学科，它以货币为主要计量单位，采用专门的方法，对企业和行政、事业单位的经济活动进行完整、连续、系统的反映（核算）和监督，以提高其经济效益。会计论文取材于社会生产实践的各个环节，通过分析、总结会计理论知识和会计实务操作，发现新问题、研究新现象、探讨解决实际问题的方法与途径，然后再运用于社会生产实践的环节中，指导会计人员及企业管理人员的实际工作，使其更好地参与经济管理实践活动。

会计英文学术论文翻译

1.新旧会计准则体系下无形资产确认和计量的比较及会计处理 new old accountants under the criterion system the intangible asset confirmed and the measurement comparison and accountant process 2. 内容摘要：随着世界经济一体化进程的不断推进，企业会计制度也必须同国际接轨，为了适应我国经济发展的实际需要，财政部重新修订了《企业会计准则》，并于2007年1月1日起正式实施，其中无形资产变化较大，为了正确理解和进行会计处理，对无形资产的确认和计量方面的变化进行对比尤为必要。该准则充分体现了与国际会计准则的趋同，对于完善我国企业会计核算体系，提高会计信息质量和加速中国经济同国际化发展具有重要意义，《企业会计准则》第六号无形资产，是在原准则基础上进行了再一次修订，无形资产准则变动较大，通过新旧会计准则的对比，提示无形资产在确认和计量方面的变化，便于正确理解和操作无形资产会计处理。本文通过无形资产的确认和初始计量方面的变化和无形资产后续计量方面的变化两个角度比较新旧准则下无形资产的变化，对新准则下的无形资产的会计处理进行了研究，最后表明了本人对新无形资产会计准则的评价，在新准则的积极影响和不足之处两个方面提出了自己的建解，旨在深入学习准则，准确掌握会计处理方法。 contents abstracts: Along with the world economics integrationadvancement unceasing advancement, the enterprise accounting systemalso must with international connect rails, in order to meet the ourcountry economy development actual need, Ministry of Finance rehasrevised "Enterprise Accountant Criterion", and gets up the officialimplementation to January 1, 2007, intangible asset change bigger, inorder to correctly understood and carries on accountant to process,carries on the contrast to the intangible asset confirmation and themeasurement aspect change especially to be essential. This criterionfully manifested with international accountant criterion hasteningwith, regarding has consummated our country enterprise accountingsystem, improved the accounting information quality and acceleratesthe Chinese economy to have the vital significance with theinternationalization development, "Enterprise Accountant Criterion"the sixth intangible asset, was carries on in the original criterionfoundation has revised once again, the intangible asset criterionchange was bigger, through new old accountant the criterion contrast,prompted the intangible asset in the confirmation and the measurementaspect change, was advantageous for the correct understanding andoperation intangible asset accountant processes. This article throughintangible asset confirmation and initial measurement aspect changeand under intangible asset following measurement aspect change twoangles quite new old criterion intangible asset change, processed tounder new criterion intangible asset accountant has conducted theresearch, finally had indicated myself to new intangible assetaccountant the criterion appraisal, positively affected in the newcriterion with the deficiency two aspects proposed own constructed thesolution, was for the purpose of thoroughly studying the criterion,accurately grasped accountant the processing method. 3.无形资产 Intangible asset 确认计量 Confirmation measurement 会计准则比较 Accountant criterion comparison 会计处理 Accountant processes

Abstract: With the unceasing progress of world economic integration, the enterprises accounting system must also measure up to the international standard. In order to adapt to the development requirement of China's economic, the Treasury Ministry revised the "Accounting Standards for Business Enterprises" and which officially take effect on January 1, are large changes in intangible order to correctly understand and handle accounting treatment of intangible assets,the comparision the chages of the identification and measurement is articularly necessary. The guidelines fully reflects the international convergence of accounting standards, and have a great significance in constructing the accounting system in China, improving the quality of accounting information and speed up the internationalization of China's economic development. "Accounting Standards for Business Enterprises" No. 6 intangible assets is revised based on the original criteria , the intangible criteria has a larger change, comparing the old and new accounting standards, suggesting the changes in identification and measurement of intangible assets, it is easy to correctly understand and handle the operation of intangible assets accounting treatment. This paper comparing the old and new criteria from the two aspects of identifing intangible assets and initial measurement of change and follow-up measures of the changes intangibles changes,and also study the accounting treatment under the new guidelines . I finally show my evaluation of the new accounting standards for intangible assets, and give my opinion in the aspect of the positive impact and weakness of the new guidelines, aim to studying deeply studying the criteria and accurately grasp the accounting treatment methods. Keywords: intangible assets confirmation and measurement accounting standards comparison accounting treatmentThe accounting standards comparison of confirmation and measurement on intangible asset and accounting treatment in the new and old accounting standards system 时间紧促，能力有限，即供参考。

Ministry of Finance had issued in February 15, 2006, enterprise accountant criterion lth goods in stock, stipulated gets up from January 1, 2007 in to be listed scope executes, encourages other enterprises to carry out. The goods in stock are the enterprise property important constituent, how confirmed correctly, the measurement and the disclosure stores goods the related information directly will affect enterprise's financial condition, the management achievement and the accounting information quality. The new goods in stock criterion from standard aspects and so on scope, confirmation, measurement, disclosure to the confirmation, the measurement and the report disclosure which stored goods has carried on showing and the stipulation. This article issued on the new goods in stock criterion and Ministry of Finance in November 9, 2001, enterprise accountant criterion goods in stock, the change difference has made the concrete comparative analysis, and put forward the corresponding February 15, 2006 Ministry of Finance had issued new accountant the criterion, and will take the lead in July 1, 2007 in to be listed to implement. New accountant a criterion remarkable characteristic is and international accountant the criterion hastens with, this will reduce our country accountant the criterion with international accountant between the criterion difference, will enhance the accounting information the international commeasurability. The goods in stock are the enterprise property important constituent, how confirmed correctly, the measurement and the disclosure stores goods the related information directly will affect enterprise's financial condition, the management achievement and the accounting information quality. The new goods in stock criterion from standard aspects and so on scope, confirmation, measurement, disclosure to the confirmation, the measurement and the report disclosure which stored goods has carried on showing and the stipulation. This article issued on the new goods in stock criterion and Ministry of Finance in November 9, 2001, enterprise accountant criterion goods in stock, the change difference has carried on the analysis ponder, and put forward the corresponding proposal.

试着翻译了一下，可能不很准确。The spirit of accounting BY PAUL . MILLER AND PAUL R. BAHNSON(accounting today August 17-31,2009)It's not just academics who see value in fair value accounting“We are often accused of being wild-eyed academics unaware of how things work in the real world”Paul B. W. Miller is a professor at the University of Colorado at Colorado Springs and Paul R. Bahnson is a professor at Boise State University. The authors" views are not necessarily those of their institutions. Reach them at paulandpaul@. 会计精神 作者：PAUL . MILLER和PAUL R. BAHNSON （今日会计，8月17-31,2009） 不仅仅是学者看到公允价值会计中的价值。 “我们常常被责难为极端的学者，不知道事情如何在现实世界中运作” PAUL . MILLER是位于Colorado Springs的科罗拉多大学的教授，和Paul R. Bahnson是博伊西州立大学的教授。作者们的意见未必代表其机构。Over the years, we have written many columns describing the limitations of the traditional accounting model that has at its core a fixation on recording assets at their acquisition cost and then systematically depreciating or amortizing them using unverifiable suppositions and speculations about asset life, salvage value and trends in value change over the insult to injury is the portfolio of alternative depreciation methods that can be used to produce highly different patterns of calculated book value changes and recorded income statement impacts over an asset's assumed life. We know the results of these preconceived mathematical operations are unreliable, nay, totally meaningless, because they are not observations of real changes in an asset's value. We have long supported fairvalue reporting that transparently reports real factual values and changes in them. These facts are not only logically more usefiil because they're reliable, but they're also more profitable for managers and auditors because they are demanded by statement users. 多年来，我们已在诸多栏目中描述了传统的会计模式的局限性，其核心是一种固定模式，即记录资产的购置成本，然后按照关于资产周期、残值和多年的价值变化等无法证实的假定和思索来进行系统的折旧或摊销。 更糟的是替代折旧方法组合，可用于对一项假定周期的资产做出不同的帐面计算值变化并且记录资产的收益影响。我们知道这些先入为主的数学运算的结果是不可靠的，不仅如此，毫无意义，因为它们不是资产价值的真正变化记录。我们长期以来一直支持公允价值报告，因为它能透明地汇报真实价值及其变化。这些事实不仅在逻辑上因为他们是可靠的，所以更有用，而且他们也更有利于管理人员和审计人员，因为帐目使用者要求这样。 Every now and again we read something that provides new insights on these issues, usually as the result of looking at things from a different perspective. That was the case recently when we heard from a reader, (eff Koch, a CPA from Concordia, Kan. Jeff shared with us his perspective on fair value accounting and encouraged us to keep making our points. From his experience working with clients, Jeff is painfully aware of the traditional system's obvious, even glaring, limitations, and the huge benefits that come from reporting fair values. Having found Jeff's discussion both clear and persuasive, we decided to let it speak for itself. Here is what Jeff had to say: 不时的，我们读到一些就这种问题提出的新见解，通常是从不同的角度看待事物。下面是最近我们从一个读者Jeff Koch那听到的，他是一名来自堪萨斯州Concordia的注册会计师，Jeff Koch与我们分享了他对公允价值会计的看法，并鼓励我们作出我们的论点。从他与客户的经验中，Jeff Koch深深地认识到传统体制的明显局限性，甚至超明显，以及报告公允价值带来的巨大利益。 发现杰夫的讨论非常清楚和有说服力，我们决定引用他自己的原话。这里是杰夫说的话："I operate a CPA firm in an area with a focus in production agriculture. Many of our clients are required to prepare or have prepared fair market value balance sheets for their lenders in connection with a renewal of their farm operating note agreements and in connection with obtaining term notes for financing equipment and land on an annual basis, fhe lenders for these agricultural businesses have long ago learned that a well-cared-for 1967John Deere 4020 tractor is fully depreciated for tax and book purposes, but still likely has a fair market value equal to or greater than its original cost. Also, these lenders understand that a piece of land purchased by a farmer in 1984 at $500 per acre is today worth four tinies that much in our area and has additional value to lend against and an economic carrying cost for the farmer far beyond its GAAP basis. Tlierefore, the financial statements tbat we prepare based on GAAP or the tax basis of accounting are meaningless, while fair value accounting has significant meaning. “我在一个重点生产农产品的地区经营会计师事务所。我们的许多客户都需要准备或已经准备，在上年基础上，提供给他们的出贷方一份与其农场操作说明协议更新相连系的公平市场价值资产负债表，并且负债表与融资设备及土地的获得注意事项有关联。这些农业商业贷款人早就知道，一个保养良好的1967年的约翰迪尔4020拖拉机为税务和订购目的全面折旧，但仍可能有一个公平市场价值等于或高于其原来的成本。此外，这些贷款人明白，在我们地区，由一个农民于1984年为每英亩500美元购买的一块土地现在值四倍以上，并有比一般公认会计原则基础高的出货附加价值以及农民经济承担成本。所以，我们基于通用会计准则或会计税基础之上的财务报表是毫无意义的，而公允价值会计具有重大意义。"Naturally, some of these clients wish to have us assist with preparing these financial statements. Basically, in order to issue a report, we have to issue meaningless financial statements based on GAAP or Other Comprehensive Basis of Accounting {such as tax basis), then provide the financial statementson the estimated current value of the assets, liabilities and equity as supplemental information. As an alternative, we have issued financial statements based nn estimated current value as a prescribed form. In both cases, we have to include disclaimers in the accountants' reports that cause lenders to questionthe information. In addition, the information in the GAAP financial statements often leads to questions and unnecessary analysis by lenders or other outside investors.“当然，这些客户希望得到一些帮助去准备这些财务报表。基本上，为了发布一个报告，我们要发出基于通用会计准则或其他综合会计基础（如计税依据为基础）的无意义的财务报表，然后提供基于资产现值的财务报表、负债和权益作为补充信息。作为替代方案，我们已经发布基于现值的财务报表作为规定格式。在这两种情况下，我们必须包括在会计报告中不承诺而导致贷款人提问的信息。此外，在公认会计准则财务报表的信息往往导致贷款人或其他外部投资者提出问题和不必要的分析。"My peer review firm and I have often argued this issue. Our peer reviewer has said to me, 'I wish my banker would lend to me on market value.' My response was... 'If you had a smart banker, he would ! '"Therefore, I urge you to use your platform to keep up the fight and 1 wholeheartedly agree with your position! [Ihe acceptability of value-based statements] is a very important issue to those of us working with agricultural clients."“我的公司评论同行和我经常争论这个问题。我们的同行审稿员曾对我说，'我希望我的银行会基于市场价值借货给我‘。我的回答是...'如果你有一个聪明的银行家，他会的！' “因此，我恳请您用您的平台继续争取，并且我完全同意你的立场！对我们这些与农业客户合作的人们来说，[价值为基础报表的可接受性]是一个非常重要的问题，。”Compelling words, indeed. We want to make three points about them. First, we are often accused of being wildeyed academics unaware of how things work in the "real world." Tlie usual rant goes that fair values are great in theoiy but impractical and unreliable on Main Street. Any who have voiced those sentiments need to find another ax to grind. Jeff is a bona fide accountant, working on the front lines of practice, not up In an ivory tower. Yet he still comes down on tliis issue the same way we do. So much for fair values being academic pie in the sky.引人注目的话，确实。我们想对其做三点说明： 首先，我们常常指责极端的学者不知道事情如何在现实世界中运作。通常言论是说公平价值理论上重要但不切实际。任何道出这种敏感问题的人都是别有用心。Jeff是一个真正的会计师，工作实践在第一线，没有成长于一个象牙塔。但他仍然是同我们具有同样的方式来对待此问题。公允价值不应该被当成天空中的学术馅饼。What we see as |eff's difference from other CPAs is that he is concerned about his clients' needs for providing useful information to lenders. iTiis is quite different from those who are obviously eager to manage tiieir own costs and risks in preparing or auditing the financial statements, instead of maximizing the benefit to tbe preparers and users attitude seems to be that the usersought to gratefully lick up the crumbs and just be happy they're getting anything out of management. What a travesty!我们认为Jeff与其他会计师不同的是，他对他的客户的需要关注，向贷款人提供有用的信息。 这完全不同于那些只着急管理自己的成本和风险，急于编制或审核财务报表，而不是最大限度地造福准备者和使用者.他们的态度似乎是，用户应该感激涕零，只是很高兴他们逃脱了一点管理。真是滑稽！ Second, some will surely find merit in Jeff's words but try to constrain their impact by concluding that his clients operate in a specialized industry such that his conclusions duii't hold water elsewhere. Sure, land and farm equipment are instrumental to the production process In agriculture. While these sorts of assets may not be as material in other endeavors, we think one would be hard-pressed to find any situations where fixed assets are wholly irrelevant. Thus, his observations carry over, hands down and without compromise. Whether these assets are crucial or only moderately important, GAAP financial statements provided by any business that don't truthfully track the changes in their actual values are fictional at best and perhaps even fraudulent, because the managers and auditors know the information has no connection with reality. 其次，一些人一定会找到杰夫话的优点，但设法限制他的影响，因为他从事特殊的行业，他的结论在其它地方站不住脚。当然，土地和农业设备仪器是用在农业生产过程。虽然这种类型的资产不能作为其他工作的材料，我们认为人们很难找到任何情况下是完全不相干的固定资产。因此，他的观测可以传送、结转而且毫不妥协。无论这些资产是至关重要的，或只有轻微重要的，任何商业提供的通用会计准则做出的不能反映其真实价值变化的金融帐目都是虚构的，甚至是欺诈的，因为管理人员和审计人员了解这些信息与现实无联系。 Third, some oppose using fair values largely because doing so is a profound change in the way things have been done. Alter all, they ask, ifthe traditional model is so flawed, why has it been used for so many years? With hindsight, many things that seem perfectly reasonable at the time take on a completely different posture when viewed from tiie present. For example, Paul Bahnson toured a palace in Potsdam on a recent trip to Germany. The tour guide commented on 18th century thinking when he descrihed how hack then even the elite considered frequent hathing to be course, we now know that opinion is notliing short of harebrained, even though it enjoyed vast popularity. Likewise, we helieve that at some point in the near future people will look back at the stateof today's GAAP with all that reliance on past events and allocated costs and will first chuckle and theninvoke the words of Ralph Waldo Hmerson: "A foolish consistency is Ihe hobgohlin of little minds." 第三，一些人反对使用公允价值，主要是因为这样做要在已经做事情的方式上有深刻的变化。他们问，传统模式有这样的缺陷，但为何它被使用了这么多年？事后看来，很多事情在当时看来是完全合理的，但现在却是完全不同的状态。例如，Paul Bahnson最近访问参观一个德国的波茨坦宫殿。导游评论一个在18世纪的想法，他说当时多么可笑，就是精英都认为人有必要不是很健康。我们现在知道，认为是观点也绝不是没有不轻率的，即使它范围很广。同样，我们相信在不久的将来人们将回顾现在的通用会计准则，它的过去的事件和分配成本，会先笑起来，然后援引Ralph Waldo Hmerson的话：“一个愚蠢的一致性是小小脑袋的怪物。”As we descrihed in our previous column, much is going on that clearly shows fair value accounting is coming, it's about time, as far as we're concerned, and thanks to leff Koch for providing more evidence ahout why it's so necessary. He also makes it quite clear that stubborn resistance from the accounting establishment is irrational. It simply makes no sense to force clients to pay for GAAP financial statements that they literally hope no one will ever try to use. It looks to us like those who created and maintain this bizarre and pointless waste of time and talent are the ones who live in the ivory tower, not us, and certainly not leff and the many others out there in America's heartland. AT正如我们在以前的专栏所描述的，更多发生的事清楚地显示了公允价值会计已经到来，它需要时间，就我们而言，感谢Jeff Koch提供了更多的证据，证明它为什么如此有必要。 他还使其相当明确，顽强抵抗新的会计制度的确立是不合理的。强制客户端来按字面上希望没有人会尝试使用的通用会计准则的财务帐目来支付是没有意义。目前我们看来，喜欢的是那些创造和维持这种怪异的、浪费时间和才华的、生活在象牙塔里的人们，而不是我们，更不是Jeff和在美国的中心地带的人们。 看了看，比较长。给你指出个错误，后边连接错了，边上了另一篇文章。正确的应该如下：The tour guide commented on 18th century在这里让你看第17页See SPIRIT on 17Spirit FROM PAGE 16 上接16页，下面即是你文章的后边部分thinking when he descrihed howhack then even the elite consideredfrequent hathing to be course, we now know that opinionis notliing short of harebrained,even though it enjoyed vast , we helieve thatat some point in the near futurepeople will look back at the stateof today's GAAP with all that relianceon past events and allocatedcosts and will first chuckle and theninvoke the words of Ralph WaldoHmerson: "A foolish consistency isIhe hobgohlin of little minds."As we descrihed in our previouscolumn, much is going on thatclearly shows fair value accountingis coming, it's about time, as far aswe're concerned, and thanks to leffKoch for providing more evidenceahout why it's so also makes it quite clearthat stubborn resistance from theaccounting establishment is simply makes no senseto force clients to pay for GAAP financialstatements that they literallyhope no one will ever try to looks to us like those who createdand maintain this bizarre andpointless waste of time and talentare the ones who live in the ivorytower, not us, and certainly not leffand the many others out there inAmerica's heartland. AT