谁帮我把下面一段话翻译成英文

来源:百度知道 编辑:UC知道 时间:2024/07/08 02:13:31
本文先从与公允价值相关的几个热点的理论问题入手分析了公允价值的概念,以及公允价值与现值的关系,并从计量属性方面分析了公允价值与历史成本间的矛盾统一关系,提出了应用公允价值的关键是运用现值技术。接着本文介绍了公允价值在美国财务会计准则中的应用历程,并试图为公允价值在我国的应用提供借鉴。最后本文分析了公允价值和现值在我国的应用现状,并对目前我国存在的对公允价值和现值的一些误解进行了探讨,从应用公允价值的市场环境,我国对应用现值应持有的态度,以及公允价值提供信息所具有的相关性和可靠性三个方面论证了公允价值在我国应用的可行性,并结合我国国情对公允价值的应用提出了若干建议。

This article first associated with the fair value of the theoretical issues in several hot start with an analysis of the concept of fair value and fair value and present value of the relationship between the measurement of the properties from the analysis of historical cost and fair value of the conflict between unity between, the the application of fair value, the key is to use the present value of technology. In this paper, then the fair value of financial accounting standards in the United States in the application process, and tries to fair value in our country learn from the applications. Finally, an analysis of fair value and present value of the status quo in China, and China's presence on the fair value and present value of some of the misconceptions are discussed, from the application of fair value of the market environment, China should be on the application of the present value of holding attitude, as well as the fair value of the provision of information by the relev