哪为好心人帮我翻译一下摘要(毕业设计)

来源:百度知道 编辑:UC知道 时间:2024/06/27 08:29:49
知识经济时代,无形资产在企业中的地位越来越重要,提供相关、可靠的无形资产会计信息有助于信息使用者的正确决策。新会计准则的出台对无形资产的会计处理究竟将产生什么样的影响?对无形资产会计信息的质量又将带来什么样的变化?本文从无形资产的确认、计量、信息披露等方面对无形资产的新旧会计准则进行比较,并结合国际会计准则,认为新准则相比旧准则在一些重要方面发生了变革与创新,体现了国际趋同,也给企业的盈余管理提供了空间,给会计实务带来了新的挑战。
关键词:无形资产 会计准则 国际趋同 盈余管理
谢谢你卡洛琳泡泡,你这个是软件翻译的吧,有没有高手帮忙再给改改里面的错误啊!万分感谢

The era of knowledge economy, intangible assets in the enterprise in an increasingly important position, provide relevant, reliable information intangible assets accounting information helps users of the right decisions. The introduction of new accounting standards for the accounting treatment of intangible assets will be whether the kind of impact? Accounting for intangible assets will the quality of the information is going to change? In this paper, the intangible recognition, measurement, the disclosure of information with respect to intangible assets to compare the old and new accounting standards, combined with international accounting standards, compared to the old criteria that the new guidelines in a number of important changes have taken place in the innovation and reflects the international convergence , but also to the enterprise management of the surplus space to the accounting practice has brought new challenges.

  Key words: convergence of international