会计专业英语论文1000字双语版高中

CONCLUSION The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each If public and private companies are subject to the same financial reporting requirements， as in many IASB countries， then the need for separate private company GAAP might be justified within an appropriate cost-benefit In contrast， private companies in the US are not required to comply with public company GAAP Given this difference in the institutional environment， calls for private company GAAP in the US must consider the demand for and supply of financial reporting information in the current private company Survey research in the US indicates that private company users find public company GAAP financial statements to have significant decision usefulness， and to be cost-benefit In addition， evidence suggests that when the cost-benefit calculus is not favorable， market forces lead to deviations from GAAP While some assert that the needs of private company financial statement users differ from those of public company stakeholders， the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the US Overall， if there is demand for separate private company GAAP， then market forces， rather than standard setters， may be better at meeting the differential information needs of The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the US结论该委员会认为要求独立的私人公司一般公认会计原则应裱在法律和制度环境的。如果公共和私人公司有相同的财务报告的要求，在许多国家，并在此基础上，需要IASB进行为独立的私人公司公认会计准则的称义在适当的财政框架。相比之下，私营企业在美国也不需要符合上市公司一般公认会计原则。鉴于此，分别在制度环境呼吁私人公司一般公认会计原则在美国必须考虑需求和供给的财务报告信息在当前的私人公司的市场。调查研究表明，在美国上市公司，用户找到私人公司财务报表有显著的公认会计准则决策有用性、利益有效。此外，有证据表明，在财政微积分并非有利，市场力量导致偏离公认会计准则的前提下。虽然有些断言的需要，民营企业财务报表使用者不同利益相关者的上市公司，委员会不会发现明显的证据表明微分用户需求或一个清晰的清晰度的需求导致了差，不同于一般公认会计原则框架当前上市公司财务报告的要求，在美国的整体，如果有需求，独立的私人公司公认会计准则的前提下，市场力量，而非标准者，可以更好地满足需求 variousprivatecompanystakeholders微分信息该委员会也不觉得有说服力的论据为准则制定者去创造一个独立的私人公司一般公认会计原则在美国

Progress in Developing and Implementing Business Enterprise Architectureand Transition Plan:The Army’s enterprise architecture is aligned with the Department’s federated approachto business system We established business area domains in conformance withthe Department’s overall domain Each domain is responsible for developing abusiness system transition plan and a systems architecture that aligns with the Department’sEnterprise Transition Plan and Business Enterprise A Mature architectures have beendeveloped for the financial management and logistics We are adopting the DoD-widehuman resources solution in the form of the Defense Integrated Military Human ResourcesSUnder oversight of the Army’s Chief Information Officer， we implemented a disciplinedportfolio management process that requires each business domain to perform a completeinventory of all business systems within its purview and to register the systems in a single Army-wide According to the Army’s Chief Information Officer， the portfolio managementeffort enabled the Army to reduce the total system inventory by 1，500 systems from 3，200 to1，700 An additional 300 Army-wide business systems have been marked forretirement， pending the development and implementation of modern By adopting the Department’s business domain construct and federated approach tomodernizing business systems; creating business system transition plans; aligning architectureswith the Business Enterprise Architecture; and managing business systems investments through adisciplined portfolio management process， the Army will be able to comply with Section 332 ofthe Fiscal Year 2005 National Defense Authorization A We already have scrutinized morethan 100 major business system modernization efforts and received approval from the DefenseBusiness Systems Management Committee (DBSMC) to continue these importanttransformational The Deputy Under Secretary of the Army is responsible for ensuring effective executionof our enterprise architecture and modernization efforts across all business This seniorofficial also is the Army’s Defense Business Systems Management Committee Governance at the Deputy Under Secretary level enables the Army to implement sustainablebusiness process improvements and to develop compliant business In this context the Army has developed and is implementing a comprehensive financialimprovement and audit readiness plan to guide financial modernization Thisintegrated plan outlines 1，947 specific actions needed to improve financial accountability andreporting， and assigns responsibility for completion of these tasks to 20 organizations within theArmy and DoD We have completed 673 of these tasks with independent verification by theArmy Audit A The Army’s financial improvement plan is a component of the DoDFinancial Improvement and Audit Readiness Plan and the Enterprise Transition PThe Department’s Inspector General reviewed our audit readiness plan and found that theplan sufficiently captures all actions necessary to resolve problems in obtaining an audit The plan provides a foundation to improve accountability and financial reporting within theArmy， and has yielded tangible， sustainable The Inspector General reviewed our auditplan and identified areas needing We have substantially resolved the InspectorGeneral’s concerns， and are currently awaiting their final report， which we expect will reflectfavorably on the efficacy of our The plan provides a foundation to improve accountabilityand financial reporting within the Army， and has yielded tangible， sustainable For example， we anticipate， based on preliminary reports， that the Army Corps ofEngineers will receive a qualified audit opinion of its fiscal year 2006 Civil Works financialstatements when the Inspector General releases its opinion in March Civil Works is alarge financial entity within the Army comprising $9 billion in annual appropriations， $5billion in total assets and $7 billion in total property， plant and The Army Corpsof Engineers has the largest property， plant and equipment asset base of any agency within theExecutive Branch receiving a favorable audit opinion， and is the seventh largest in terms ofannual We have corrected the conditions linked to the qualified opinion of thefiscal year 2006 financial statements， and expect to receive an unqualified opinion for fiscal We continue to implement corrective actions identified in our improvement InNovember 2006 we reported to the Committee the completion of 150 of the plan’s tasks duringfiscal years 2005 and 2006， resulting in improved financial management across the A Withthe successful implementation of the funds control module， we finished an additional 95 tasksduring fiscal year 2007， for a total of 673 tasks completed since the plan’s As a resultof these changes， obligations for $26 billion in annual supply transactions were delivered in realtime， auditable electronic commerce processes were implemented， and accountability of generalequipment and real property was The Army’s financial improvement and audit readiness plan is important to ensuringcompliance with USC USC 2222 prohibits the Department from obligating funds forpreparing， processing or auditing financial statements until the proposed activities are consistentwith the Department’s financial improvement plan， and are likely to provide sustainedimprovements to internal All 1，947 tasks contained in our financial improvement planare designed to provide sustainable improvements when Each action is focused oncorrecting deficient processes and systems， and will result in long-term benefits when completed，including generation of reliable and complete financial management information开发和实施进展企业架构和过渡计划:军队的企业架构是对齐的与部门的联邦的方法业务系统的现代化。我们建立了符合业务领域的领域这个部门的总体产业结构。各个领域是负责开发业务系统过渡计划和系统架构，与部门的效能企业过渡计划和商业企业架构。成熟的建筑被建立了财务管理和物流领域。我们采用DoD-wide人力资源解决方案形式的军事防御综合人力资源系统。在忽略的陆军首席信息官，我们实施了遵守纪律投资组合管理的过程，该过程要求每个执行完整的业务领域所有的业务系统的库存在其权限和登记系统在一个单一的军队——广泛的投资组合。根据军队的首席信息官、有价证券管理等努力让军队来降低整个系统的库存系统从3200年到1500年1700系统。额外的300 Army-wide受过业务系统退休，在开发和实施现代化的替代品。采用部门的业务领域和联邦方法构建现代化的商务系统;创建业务系统过渡计划，调整结构上与商业企业架构、投资管理业务系统通过训练有素的投资组合管理过程，军队将能够符合第332节的在2005财年国防授权法案。我们已经仔细检查超过100的主要业务体系现代化的努力和获得批准的防御商业系统管理委员会(DBSMC)继续这些重要的转换程序。副在陆军大臣负责确保有效地执行我们的企业架构和现代化的努力在所有业务领域。这名高级官方也是陆军防卫商业系统管理委员会的代表。副部长治理水平使军队实施可持续业务流程改进和发展符合商业系统。在这种背景下，军队已经开发并实施综合的金融中心改进和审计准备的计划，以指导金融现代化的活动。这概述了1947年的具体综合方案所需的行动和改善公司的财务责任报告，并指定负责完成这些任务，在20个组织军队和国防部。我们已经完成了673个这样的任务和独立的验证军队审计机构。军队的财务改善计划是美国国防部的一个组成部分金融改进和审计计划和企业转型准备计划。这个部门的检察长回顾了我们准备计划和审计发现捕获所有计划充分必要行动来解决问题，在获得审计意见。该计划将提供一个基础，提高财务报告内的责任军队，并取得了切实的，可持续的结果。回顾了我们的总检察长审核计划，确定区域需要改进。我们有本质上解决了检查员将军的担忧，正在等待他们所作的最后报告，我们期望将反映良好的疗效上我们的计划。该计划将提供一个基础，提高可靠性军队内部的财务报告，并取得了切实的，可持续的结果。例如，我们预期，根据初步报告，军工程师将会收到一个合格的审计意见的2006财年土木工程建设金融中心陈述当检察长释放了它的意见在2008年3月。土木工程是一个大型金融实体组成的军队内部的每年59亿美元的拨款，5美元美元的总资产元，267亿美元的总财产，厂房和设备。这个兵团工程师有最大的财产，厂房和设备资产基地的任何机构内进行行政部门收到良好的审计意见，第七大的条款年度拨款。我们有改正的条件与保留意见2006财政年度财务报表，期待得到一个不合格的观点，因为会计年度2007。我们继续实施纠正措施确定在我们的改进方案。在据报道，2006年11月，我们委员会150年计划完成的任务的期间2005年和2006年财政年度，从而提高财务管理整个军队。与成功的完成资金控制模块，我们结束了额外的95的任务在2007财年，总数为673以来的完成任务计划开始。结果这些变化、义务为每年260亿美元的供应将被用真正的交易时间，电子商务实施审计过程，问责的将军设备和房地产进行了改进。军队的金融改进和审计准备计划是很重要的保障符合USC 2222。USC 2222禁止部门的资金约束准备、处理或审计财务报表，直到该活动是一致的与部门的财务改善计划，并且有可能提供持续改善内部控制。所有1947个任务包含在我们的财务改善计划设计目的是为了提供可持续改善执行。你的每一个动作都集中在纠正流程和系统的缺陷，将导致长远利益完工后，包括代可靠、完整的财务管理信息

会计专业英语论文1000字双语版答案

会计专业英语论文1000字双语版怎么写

给我汉字 Funds are the lifeblood of our ability to operate normally， while the fund management has become the core content of corporate Finance and Accounting is exclusively through certain technical means and methods of accounting for funds， and specifically for corporate governance， decision-making accounting information in a As we all know， with the continuous development of the economy， financial accounting in the management， decision-making in an increasingly important Accordingly， the financial accounting of quality， a direct impact on the managers， operators， investors and the public interest， but also affect the company's economic， social image and social credibility， and therefore the process of socio-economic operations irreplaceable Enterprise Management is designed to achieve maximum benefits in the enterprise， that is a great honor to bring to the enterprise， and the various enterprises will realize the healthy and sustainable Business operations and financial condition is through the balance sheet， income statement， cash flow statement and The accounting department directly through the corporate accounting， business conditions and results for effective financial analysis， not only to promote enterprise managers can quickly understand how much of the current corporate profits and the level of debt capacity， but also can be found Enterprise The size of the risks， pros and cons of corporate capital structure， so that the operators use many aspects of the enterprise to make the right decisions， with minimal risk， the most healthy financial position to achieve the maximum profit the At the same time， you can also find some essential issues， in order to improve management to provide the basis of some relevant

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会计专业英语论文双语版

《会计英语财务会计双语版第二版》百度网盘pdf最新全集下载:链接：_p72xUA?pwd=6q34 提取码：6q34简介：英文习题丰富齐全，在阐述会计理论与实务方法时，既重视会计理论的深度与广度，又强调会计实务实际操作方法的运用。选用典型的实例，思路清晰，便于理解。

B的第八小组表明，对我们所有的样品，均无显著性差异的强、弱银行的国家的发病率广为接受的公司。如果有什么区别的话，几乎没有证据表明是具有强烈的银行有更多国家广为接受的公司。小组的表第八表明更多的银行金融方面有更大的发病率，在广泛持有公司的直接对比”bank-centered“金融体系的假设。这个结果是一致的，然而，找到了洛杉矶胆囊等。那个国家(1997)和成功的股市也有成功的债务市场。总之，在某种程度上，我们已经测试”银行-以“成功，我们的结果似乎没有受到区别bank-centered”和“market-centered”的公司治理结构。第三个关心的是，我们的结果被差异税收规则。毫无疑问，我们已经在不同国家的税收规则的所有权结构的影响。我们有了更多的困难理解为什么税收规则与规定保护中小股东，除非税收规则本身是内生(例如，浓缩的所有者可能游说税收规则，阻碍所有权分散)。虽然如此，我们认为两种类型的税收规则可能影响广泛持有公司的发生率。首先，如果intercorporate股息纳税，因为他们是在一些国家，它可能是有利于企业或合并完全分离完全不是自己的股票在对方。这可能会有效果，增加了企业的广泛发病率。第二，如果税收规则允许使用合并会计为了避税，它可能更有利于公司的其他公司的部分股权，因为他们将能够用一个公司的亏损抵消了利润。我们会因此希望看到更广泛的国家里，公司合并会计是被禁止的。D、E目前面板除国家的结果针对这两方面的税法。我们还没有找到证据表明这些特别的规则影响广泛持有公司的发生率。

《会计英语财务会计双语版第二版》百度网盘pdf最新全集下载:链接：_p72xUA?pwd=6q34 提取码：6q34简介：本书的修订和完善主要体现在以下几个方面：1充实部分章节内容，使有关内容更完整，更贴近中国会计实践，尤其是股东权益与财务报表部分增加应用性内客。2增补每章之后的案例(Cases)，以便读者能更多地通过典型案例分析，加深理解有关章节所阐述的会计理论与方法。3新增各章实务练习(Exercises)的答案。自本教材出版以来，许多读者通过网上及其他途径要求编著者提供实务练习答案，以便其自学时核对参考，故第二版教材增列了大部分实务练习答案，以满足广大读者的需求。

会计专业英语论文双语版选题

The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each If public and private companies are subject to the same financial reporting requirements， as in many IASB countries， then the need for separate private company GAAP might be justified within an appropriate cost-benefit In contrast， private companies in the US are not required to comply with public company GAAP Given this difference in the institutional environment， calls for private company GAAP in the US must consider the demand for and supply of financial reporting information in the current private company Survey research in the US indicates that private company users find public company GAAP financial statements to have significant decision usefulness， and to be cost-benefit In addition， evidence suggests that when the cost-benefit calculus is not favorable， market forces lead to deviations from GAAP While some assert that the needs of private company financial statement users differ from those of public company stakeholders， the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the US Overall， if there is demand for separate private company GAAP， then market forces， rather than standard setters， may be better at meeting the differential information needs of The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the US