求英语高手赐论文摘要的英文翻译

理想而有用的会计信息应当具备相关性和可靠性。信息相关性的目的在于与决策目标相关,可靠性强调真实的反映过去的事实。两者间存在着一定的矛盾,真正相关而可靠的信息是难以取得的。现实的选择应当是:在可靠性基本得到保证的前提下尽可能提高会计信息的相关性,以最终实现会计信息的有用性。公允价值计量模式的应用是我国2006年会计准则改革的一大亮点,本文试图通过研究公允价值计量模式对会计信息可靠性及相关性的影响,帮助和加深人们对新会计准则的认识,并就如何协调会计信息质量的相关性和可靠性提出思路。

Desirable and useful accounting information should have relevance and reliability. Information related to the purpose and objective decision-making related to the reliability that reflect the true facts of the past. Between the existence of certain conflicts, and truly relevant and reliable information is difficult to obtain the. Realistic option should be: in the basic reliability is guaranteed as far as possible under the premise of improving the relevance of accounting information in order to eventually achieve the usefulness of accounting information. Fair value model is the application of accounting standards of China's 2006 reform, a major bright spot, the paper tried to study fair value accounting model on information reliability and relevance of the impact, and help deepen people's understanding of new accounting standards, and How to coordinate the quality of accounting information of relevance and reliability of ideas.
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第1个回答  2008-05-19
生词可真多...翻译的我眼睛都花了...
经济学的摘要就是不好翻译,句法也不简单.由于语言习惯,我并不是全按照你的汉语直译的,适当的改动了几个地方,更好的符合英语表达,也更通顺.最后希望你答辩顺利通过.

A rational and practical accounting Information may have two conditions:relevance and reliability.Information and management objectives are interrelated,but reliable information always in touch with the facts of past.Perceptibly,they are inconsistent to a certain extent,In other words,it is difficult to acquire absolute information with relevance and reliability.The best way to resolve this problem for realizing value of information is to continue upholding reliability,then enhance relevanceas much as possible.The fair and equitable value measurement model is a grate reform took place in our accountant forum in 2006, and this is my papers' piont to clarify the relationship between relevance and reliability of accounting Information based on the fair and equitable value measurement model.