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英语翻译不要有道和谷歌来的,如果翻的好,可以接受少量名词无法翻译,句子结构一定要正确.-----------------

来源:学生作业帮 编辑:拍题作业网作业帮 分类:英语作业 时间:2024/05/01 12:22:38
英语翻译
不要有道和谷歌来的,
如果翻的好,
可以接受少量名词无法翻译,句子结构一定要正确.
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随着证券市场的不断发展以及投资者的逐渐成熟,盈余管理对资本市场和投资者利益的影响逐渐体现,使盈余管理的研究成为目前会计研究的焦点之一.目前国内学者对企业盈余管理行为现象及其规模等问题所作统计研究比较充分,但对上市公司执行新会计准则过程中的过度盈余管理行为仍无定论性的论述.本文首先回顾了盈余管理理论的研究历程并对我国上市公司的盈余管理现状进行分析,然后通过新旧会计准则的比较找出新会计准则的主要变化对盈余管理的影响,并选择(600321)为案例进行详细分析.最后针对新会计准则带来的盈余管理的操作空间提出新会计准则执行中遏制过度盈余管理行为的对策,为相关部门规范企业盈余管理和完善会计准则建设提供参考.
不要机器和软件翻译的,可以接受名词未翻译,但是句子结构一定要正确!
With the continuous development of securities markets and investors mature,Earnings management and investor interests on the capital market reflects the impact of the gradual,and earnings management research to become the focus of accounting research.
Domestic scholars on the phenomenon of earnings management and the size of the statistical study such issues more fully,but the implementation of new accounting standards of listed companies over the course of earnings management remained open discussion.
This paper reviews the theory of earnings management course and earnings management of listed companies in China to analyze the situation,Then compare the new and old accounting standards to identify major changes in the new accounting standards on earnings management,and choose (600,321) for the case analyzed in detail.
Finally,new accounting standards to bring the earnings management of operational space proposed implementation of new accounting standards to curb excessive earnings management response,specifications for the relevant departments and improving corporate earnings management accounting standards provide a reference.