英语翻译摘要:存货计价方法的研究迫在眉头,二十世纪以来,随着我国与国际会计的接轨,市场经济的发展,会计制度日益完善.存货

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英语翻译
摘要:存货计价方法的研究迫在眉头,二十世纪以来,随着我国与国际会计的接轨,市场经济的发展,会计制度日益完善.存货是企业的一项重要资产,在企业资产中占有举足轻重的地位,存货成本的计算选择,对于企业所得税、利润、销售成本都有较大影响.面对新的经济形式,旧的存货计价方法已经不能适应经济潮流,在国家公布的新企业会计准则中对于存货计价发生了重大改变,同时也规定了在选择存货计价的原则和大体范围.本文主要目的是介绍企业会计准则中的存货计价方法.研究当前主流存货计价方法的构成,条件,以及对企业的影响.通过对不同计价方法进行原理分析、数据比较,并试图从我国一些上市公司所公布的存货计价方法上着手,分析对比不同的计价方法对企业产生的影响,并对企业选择存货计价方法提出相应的建议.
1个回答 分类:英语 2014-10-26

问题解答:

我来补答
Abstract:
Research of the valuation method of inventory is extermly urgent. Since 1900,(我觉得这里该用21世纪啊...)With the compliance of Intenational Accounting Standandard and the development of th markent economy, accounting stardands are improving gradually.Inventory is a crucial assst of an entity and it always plays significant role.(这句翻成英文有点啰嗦了,毕竟会计就这么几个term)The measurement of inventory cost effects the income tax, profit and cost of goods sold. Facing the new economy model, the old measurements of inventory cost cannot adapt to the economy trend anymore. Major changes was made in the new Accounting Standard of China (这个企业会计准则我不知道国内是GAAP还是accounting standard,你可能要自己看一下这个特殊名词).The principles and scopes of measuring cost of inventory are stated as well. This paper (report, essay看你是什么了)introduces the measurments of inventory cost. It also studies the constititution of popular inventory cost measurements, scope of application and the effects brought to entities. It analyses the principles and compares the data around different inventory cost measurements.By analysing the inventory cost measuremets of public listed compnies,the paper makes comparasion on how different cost measuremets could effect the entities.Some advice is provided on how entities should choose their inventory cost measurements.
术语没问题,语法你自己再检查检查吧.不是英语专业的,只能帮你到这儿了.
 
 
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