谁帮我翻译一下啊 老大们 急用啊~~~

来源:百度知道 编辑:UC知道 时间:2024/09/18 16:51:57
今天,新技术、新规则和新发明不断地重塑着我们的世界。会计准则制定者已采取重大措施来回应这种变化和发展。因此,会计基本假设(“假设”)或基础概念(“概念”)不能停滞不前。作为传统的四项假设的替代,本文建议假设可按国家宏观经济调控、会计主体(现实主体与虚拟主体相结合)、持续经营(持续经营与非持续经营;整个企业持续经营与个别分部终止经营同时存在)、时间分期(定期报告与实时披露相结合)、权责发生制与现金流量制、公允价值与成本(公允价值、历史成本、现行成本等各种计量属性并用)、货币与非货币计量单位(财务与非财务数据)等7个概念来描述。另外,财务报表由于允许估计与判断而具有暂时性。使用者凡是意欲应用财务信息进行企业和经济决策时,都必须注意财务信息的这一特性。
要懂英语的翻译 不要从网上直接翻译的

就这段吗?
略懂!
Today, new technologies, new rules and new inventions constantly reshaping our world. Accounting Standards have been taking important steps to respond to this change and development. Therefore, the basic assumptions of accounting ( "what if") or based on the concept ( "Concept") can not stand still. As a traditional four alternative assumptions, this article may be recommended that, assuming the state's macro-economic regulation and control, accounting principal (main and virtual reality combined with the main phase), continuing operations (continuing operations and non-continuing operations; continuing operations across the enterprise division of the termination of individual At the same time, the existence of the operation), time phased (the disclosure of periodic reports with the combination of real-time), an accrual basis and cash-flow system, the fair value and cost (fair value, historical cost, current cost of a variety of measures a