求助：论文摘要英文翻译 找一高手帮我翻译下面的摘要，谢谢了~~

来源：百度知道 编辑：UC知道 时间：2024/09/25 20:24:48
摘 要

随着新准则的颁布，不仅通过对企业成本、费用处理上与老准则不同而对企业的利润产生了不可忽视的影响，而且其与老准则显著不同且对利润产生显著影响。所以，研究此课题对新准则相对于老准则而言，对企业利润会产生较大的影响，从而影响着企业的利润分配政策和市场上人们对企业的价值判断，需要人们尽快转变观念，准确把握新准则对企业财务状况、经营成果等确认与计量的影响。本文将主要从以下几部分进行阐述：第一部分：关于费用概念的变化；第二部分：关于职工薪酬个别项目的处理变化；第三部分：关于生产车间固定资产修理费的处理变化；第四部分：关于无形资产确认与计量对成本、费用的影响变化；第五部分：关于借款费用确认与计量对成本、费用的影响变化；第六部分：关于企业所得税确认与计量对所得税费用的影响变化。
本课题拟采用各种论证方法；列事实、摆依据；理论和实践相结合；引用分析等逐层深入的解析新准则对成本、费用的处理变化问题。可以主要通过图书查询、网上浏览等方法来收集资料。拟运用会计制度、会计准则等各种相关知识来撰写论文。

关键词： 新准则；成本；费用

Abstract:
With the promulgation of the new guidelines, not only by the cost of doing business, cost of treatment with the old guidelines on different profits of enterprises have had the impact that can not be ignored, but with significant differences between the old norms and to have a significant impact on profits. Therefore, to study the issue of new guidelines in relation to the old norms are concerned, the profits of enterprises will have a greater impact, thus affecting the distribution of profits of enterprises on policy and market value of the enterprise to determine the need for people to change their ideas quickly and accurately grasp the new guidelines on enterprise's financial position, operating results, such as recognition and measurement of impact.
This article will mainly be from the following part of: the first part: About the cost of the concept of change; Part II: Trade Unions about salaries of individual projects deal with change; Part III: Workshop