会计学毕业论文外文文献及翻译
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国际会计准则第 37 号或有负债和或有资产
目的
本准则的目的是确保将适当的确认标准和计量基础运用于准备、或有负债和或有资产，并确保在财务报表的附注中披露充分的信息，以使使用者能够理解它们的性质、时间和金额。
范围
1．本准则适用于所有企业对以下各项之外的准备、或有负债和或有资产的会计核算：（1）以公允价值计量的金融工具形成的准备、或有负债和或有资产：
（2）执行中的合同（除了亏损的执行中的合同）形成的准备、或有负债和或有资产；（3）保险公司与保单持有人之间签订的合同形成的准备、或有负债和或有资产；
（4）由其他国际会计准则规范的准备、或有负债和或有资产。
2．本准则适用于不是以公允价值计量的金融工具（包括担保）。
3．执行中的合同是指双方均未履行任何义务或双方均同等程度地履行了部分义务的合同。本准则不适用于执行中的合同，除非它是亏损的。
4．本准则适用于保险公司的准备、或有负债和或有资产，但不适用于其与保单持有人之间签订的合同形成的准备、或有负债和或有资产。
5．如果其他国际会计准则规范了特定的准备、或有负债和或有资产，企业应运用该准则而不是本准则，例如，关于以下项目的准则也规范了特定的准备：
（1）建造合同（参见《国际会计准则第11号建造合同》）；
（2）所得税（参见《国队会计准则第12号所得税》）；
（3）租赁（参见《国际会计准则第17 号租赁》），但是，《国际会计准则第17 号》未对已变为亏损的经营租质的核算提出具体要求，因而本准则应适用于这些情况；
（4）雇员福利（参见《国际会计准则第19号一雇员福利》）。
6．一些作为准备处理的金额可能与收入的确认有关，例如企业提供担保以收取费用，本
准则不涉及收入确认，《国际会计准则第18 号收入》明确了收入确认标准，并就确认标准的应用提供了实务指南，本准则不改变《国际会计准则第18 号》的规定。
7．本准则将准备定义为时间或金额不确定的负债，在某些国家，“准备”也与一些项目相联系使用，例如折旧，资产减值和坏账：这些是对资产账面金额的调整，本准则不涉及。8．其他国际会计准则规定了支出是作为资产还是作为费用处理，本准则不涉及这些问题，相应地，本准则既不禁止也不要求对提取准备时所确认的费用予以资本化。
9．本准刚适用于重组（包括中止营业）准备，重组符合中止营业的定义时，《国际会计准则第35 号中止营业》可能要求提供附加的披露。
定义
10．本准则中使用的下列术语，其定义为：
准备，指时间或金额不确定的负债。
负债，指因过去事项而发生的企业的现时义务，该义务的结算预期会导致含经济利益的资源流出企业。
义务事项，指形成法定或推定义务的事项，这些法定或推定义务使企业没有现实的选择，只能结算该义务。
法定义务，指因以下任意项而发生的种义务：
（1）合同（通过其明确的或隐含的条款）；
（2）法规；
（3）法律的其他实施。
推定义务，福因企业的行为而产生的种义务，其中：
（1）由于以往实务的成型做法、公开的政策或相当明确的当前声明，企业已向其他方面表明它将承担特定的责任；
（2）结果，企业使其他方面建立了个有效预期，即它将解除那些责任。
或有负债，指以下二者之一：
（1）因过去事项而产生的潜在义务，其存在仅通过不完全由企业控制的个或数个不确定未来事项的发生或不发生予以证实；
（2）因过去事项而产生、但因下列原因而未予确认的现时义务：
①结算该义务不是很可能要求含经济利益的资源流出企业；或
②该义务的金额不可以足够可靠地计量。
或有资产，指因过去事项而形成的潜在资产，其存在仅通过不完全由企业控制的个或数个不确定未来事项的发生或不发生予以证实。
亏损合同，指种合同，根据该合同履行义务发生的不可避免费用超过了预期获得的经济利益。
重组，指项由管理部门计划和控制、并重大地改变了企业的经营范围或进行该经营的方式的方案。
或有负债
11．企业不应确认或有负债。
12．除非含经济利益的资源流出的可能性极小，否则或有负债应按第86 段要求的那样予以披露，
13．企业联合和各自对某项义务负有责任时，义务中预期由其他方面结算的部分应作为或有负债处理，企业对很可能要求含经济利益的资源流出的那部分义务确认准备，除非极少的情况下不能对该义务作出可靠的估计。
14．或有负债可能不按最初预料的方式发展，因此，应对它们进行持续的评价，以确定含经济利益的资源流出的可能性是否已变为很可能，如果对应以前作为或有负债处理的事项的未来经济利益流出的可能性变为很可能了，则应在可能性发生变化当期的财务报表上确认一项准备（除非在极少的情况下不能作出可靠的估计）。
或有资产
15．企业不应确认或有资产。
16．或有资产通常由导致经济利益可能流入企业的未计划的事项或其他未预料到的事项形成。索赔是或有资产的一个例子。企业通过法律程序提出索赔，其结果具有不确定性。17．或有资产不应在财务报表中予以确认，因为确认或有资产可能会导致那些可能永远不会实现的收益得到确认。但是，收益基本肯定会实现时，相关资产已不是或有资产，此时将其确认是恰当的，
18．经济利益很可能流入时，应按第89 段的要求披露或有资产。
19．应对或有资产进行持续评价，以确保情况的发展在财务报表中得到适当的反映。经济利益基本肯定会流入时，该资产和相关收益应在变化发生当期的财务报表上予以确认。经济利益只是很可能会流入时，企业应披露该或有资产（见第89 段）。
计量
20．确认为准备的金额应是资产负傻表日结算现时义务所要求支出的最好估计。
21．结算现时义务所要求支出的最好估计，应是企业在资产负债表日结算该义务，或在此时将该义务转让给第三方而合理支付的金额。在资产负债表日结算或转让义务通常不可能发生或是异常昂贵，但是，企业为结算或转让该义务进行合理支付的金额的估计，提供了资产负债表日结算现时义务所要求支出的最好估计。
22．结果和财务影响的估计由企业管理部门根据判断，同时辅之以类似交易的经验和（某些情况下）独立专家出具的报告来确定。应考虑的证据包括资产负债表日后事项提供的附加证据。
23．围绕予以确认为准备的金额的不确定性，可根据情况采用不同的方式处理，如果予以计量的准备涉及大量的项目，则应基于其相关的可能性，对各种可能结果进行加权来对义务进行估计，这种估计的统计方法称为“预期价值法”。因此，给定金额的损失的可能性不同（比如说60%或90%）时，准备的金额也是不同的，如果存在可能结果的连续范围，且该范围中每一点和其他各点的可能性一样，则范围内的各点均可采用。
24．计量一项单项义务时，单个最可能的结果可能是该负债的最好估计。但是，即使在这种情况下，企业也应考虑其他可能的结果，如果其他可能的结果大部分均比最可能的结果的金额高或低，则最好估计将是一项较高或较低的金额，例如，如果企业不得不纠正其为客户建造的主要厂房中存在的严重失误，则单个最可能金额可能是一次补救成功须花费的费用1000 万元，但是，如果存在重大的可能性，有必要作进一步的补救，则应提取一项较大金额的准备。
25．准备在税前计量，因为准备的税后结果及变化，应按《国际会计准则第12号所得税》进行处理，风险和不确定性
26．不可避免地围绕很多事项和情况的风险和不确定性，应在计算准备的最好估计时予以考虑。
27．风险描述结果的变化，风险调整可能增加负债计量的金额。在不确定的情况下进行判断需要谨慎，以使收益或资产不会高估，费用或负债不会低估，但是，不确定性并不说明应提取过多准备和故意夸大负债，例如，如果一个特别相反结果的预计费用是在谨慎的基础上进行估计的，那么该结果不能人为地认为比实际的情况更可能。需要谨慎以避免对风险和不确定性进行重复调整，高估准备。
28．应按第85 段（2）的要求披露与支出金额相关的不确定性。
现值
29．如果货币时间价值的影响重大，准备的金额应是结算义务预期所要求支出的现值。30．因货币时间价值的影响，与资产负债表日后不久发生的现金流出有关的准备，比与较后发生的同样金额的现金流出有关的准备更加负有义务。因此，影响重大时，准备应予折现。
31．折现率应是反映货币时间价值的当前市场评价及该负债特有风险的税前折现率。折现靠不应反映未来现金流量估计已为其调整的风险。
未来事项
32．对于可能影响结算业务所须金额的未来事项，如果有足够的客观证据表明它们将发生，则应在准备金额中予以反映。
33．预期的未来事项可能对计量准备特别重要。例如，企业可能认为，在项目结束时清理场地的费用将因未来技术的变化而降低。确认的金额应反映技术上合格且公正的观察者所作出的合理预测。这些预测是该观察者考虑了清理场地时可使用技术等因素的所有证据后作出的。因此，恰当的做法是，将与应用现有技术过程中积累的经验有关的预计费用减少额，或现有技术应用于比以前进行过的更大或更复杂的清理项目的预期费用，在预测中考虑。但是，除非得到相当客观的证据的支持，否则企业不应对全新的清理技术的发展进行预期。
34．如果存在相当客观的证据表明，新法规基本肯定会颁布，那么新法规的潜在影响应在计量现时义务时予以考虑。实务中出现的情况的多样化使确定一个在每种情况下均能提供充足、客观证据的单独事项是不可能的。所要求的证据包括，需要什么样的法规、是否在适当的时候基本肯定会颁布和实施，在很多情况下，直至新法规颁布，才存在相当客观的证据。
资产的预期处置
35．资产预期处置形成的利得不应在计量准备时予以考虑。
36．资产预期处置形成的利得不应在计量准备时予以考虑，即使该预期处置与形成准备的事项密切联系也是如此。企业应在涉及相关资产的国际会计准则规定的时点确认资产预期处置形成的利得。
补偿
37．如果结算准备所要求支出的部分或全部预期会由另方补偿，那么当且仅当如果企业结算该义务，就基本评定会收到补偿时，确认该补偿。该补偿应作为项单独的资产处理。对补偿确认的金额不应超过准备的金额。
38．在收益表中，与准备有关的费用可以扣除对补偿确认的金额后的净额列报。
39．有时，企业能够让另一方支付结算准备所要求支出的一部分或全部（例如，通过保险合同、豁免条款或供应商的保证），另一方可能补偿企业已付的金额或直接支付这项金额。40．在大多数情况下，企业仍对所讨论的全部金额负有责任，以至于第三方出于某种原因未能支付时，企业不得不结算全部金额。在这种情况下，应对负债全额确认准备；而且，应在企业结算该负债时就基本肯定会收到补偿的情况下，对预期的补偿确认一项单独的资产。
41．在某些情况下，第三方未能支付时企业对所讨论的费用不负有责任，在这种情况下，企业对这些费用不承担义务，因而不应将其包括在准备中。
42．如第29 段指出的那样，企业联合和各自负责的某项义务中，预期由其他方面结算的部分应作为或有负债处理。
准备的变化
43．在每个资产负债表日，应对准备进行检查并予以调整，以反映当前的最好估计。结算该义务不再是很可能要求含经济利益的资源流出时，准备应予转记。
44．如果使用折现，则应在各期增加准备的账而价值，以反映时间的流逝。这项增加应作为利息费用予以确认。
准备的使用
45．准备应仅仅用于最初为其确认的支出。
46．只有与原准备有关的支出才能冲减该准备，将支出冲减原先为其他目的确认的准备会隐藏两个不同事项的影响。
未来经营亏损
47．对未来经营亏损不应确认准备，
48．未来经营亏损不符合第10 段中负债的定义，以及第14 段为准备设定的一般确认条件。
49．对未来经营亏损的预期，表明特定的经营资产可能发生减值。企业应按《国际会计准则第３６号资产减值》对这些资产进行减值测试。
亏损合同
50．如果企业有项亏损合同，那么该合同下的现时义务应作为准备予以确认和计量。67．很多合同（例如，一些日常订单）可以在不须支付给对方补偿的情况下取消，因此不存在义务，其他一些合同对合同当事人同时确立了权利和义务，如果某些事项使一项合同成为亏损合同，则该合同属于本准则范围的内容，且存在应予确认的负债，那些不是亏损的执行中的合同不在本准则规范，
51．本准则将亏损合同定义为一种合同，根据该合同履行义务发生的不可避免费用超过了预期获得的经济利益，一项合同下不可避免费用反映了退出该合同的最低净费用，即履行该合同的费用与未能履行该合同而发生的补偿或处罚两者之中较低者，
52．在为亏损合同设立单独准备之前，企业应对该合同标的资产发生的减值损失进行确认（参见《国际会计准则第36 号资产减值》）。
重组
53．以下是可能符合重组定义的事项的例子：
（1）在一个国家或地区的营业场所的关闭，或营业场所由一个国家或地区移至另一个国家或地区；
（2）对企业经营性质和经营重点有重大影响的重要重组。
54．仅在满足第14 段为准备设立的一般确认条件时，才能对重组费用确认准备，第72--83段对如何将一般确认条件应用于重组，提供了指南。
55．重组的推定义务仅在个企业有以下情况时产生：
（1）有项详细、正式的重组计划，该计划至少明确了以下事项：
①涉及的营业或营业的部分；
②受影响的主要经营场所；
③因终止服务而将得到补偿的雇员的分布、职能和大概人数；
④将承担的支出；
⑤计划何时实施；
（2）通过开始实施该计划，或向那些受具影响的方面通告该计划的主要方面，已使那些受影响的方面建立了个有效预期，即企业将实施该重组。
56．通过拆卸厂房、出售资产或者公开宣布计划的主要方面等，可以提供企业已经开始实施重组计划的证据，公开宣布重组的具体计划，只有在其通过一种特定方式并相当详细（即
明确了计划的主要内容）以至于使其他方面（诸如客户、供应商和雇员或其代表）建立了一个有效预期（即企业将进行重组）时，才构成一项排定义务。
57．为了使计划在传达给那些受影响的方面时足以形成推定义务，该计划的实施需要尽早安排，并在不可能再对计划作重大修改的时间限度内完成，如果预期重组开始之前将有长时间的延迟，或重组将持续一段不合理的长时间，那么该计划现在不可能使其他方面建立一个企业承诺重组的有效预期，因为该时间限度内企业有机会改变其计划。
58．管理部门或董事会在资产负债表日前作出的重组决定，在资产负债表日不形成一项推定义务，除非企业在资产负债表日之前已经开始实施重组计划，或以一种相当特定的方式将重组计划的主要方面传达给那些受影响的方面，使他们建立一个企业将实施重组的有效预期。在某些情况下，企业仅在资产负债表日之后才开始实施重组，或将其主要方面传达给那些受其影响的方面，如果重组很重要，以至于不对其进行披露将影响财务报表的使用者作出正确的评价和决定，那么根据《国际会计准则第10 号或有事项和资产负债表日后事项》的规定，可能要求对此予以披露。
59．虽然推定义务不只是因管理部门的决定产生的，但义务可能因这种决定及其他以前的事项产生，例如，与雇员代表就解雇费进行的协良或与购买者就转让一项营业进行的谈判，可能已经完成只等董事会批准，一旦获得批准，并传达给了其他方面，而且满足第72 段的条件，企业就承担了一项重组的推定义务。
60．在某些国家，最终决策权属于董事会，其成员包括管理部门以外的利益代表（例如，雇员），或董事会作出决策前必须通知这些代表。因为董事会作出这些决策涉及与这些代表的沟通，因此这项决策可能形成一项重组的推定义务。
61．直到企业承诺转让，即签有个约束性的转让协议，才产生营业转让的义务。
62．即使企业已作出决定转让某项营业并公开宣布该决定，直到确定了购买者并签有约束性的转让协议，才说明对转让作出了承诺。在签有约束性转让协议之前，企业可以改变主意，而且如果根据可接受条款找不到购买者，企业完全可以采取其他行动。如果转让营业构成重组的一部分，应按《国际会计准则第36号资产减值》的要求，对该营业的资产作减值测试。如果转让仅是重组的一部分，则在约束性转让协议签订之前，可能对重组的其他部分产生了一项推定义务。
63．重组准备应仅仅包括重组引起的直接支出，即重组所必需的，但与企业持续进行的活动无关的直接支出。
64．重组准备不包括以下发生的费用：
（1）再培训或安置留用职员；
（2）推销；
（3）投资新系统或销售网络；这些支出与未来经营活动有关，在资产负债表日不是重组义务，这些支出应以与重组无关的基础进行确认。
65．截止重组日发生的可辩认未来经营亏损不包括在准备中，但当它们与第10 段定义的亏损合同有关时，可以例外。
66．按第51 段的要求，在计量重组准备时，不应考虑资产预期处置形成的利得，即使资产的转让构成重组的一部分也是如此。
披露
67．对于每类准备，企业应披露：
（1）期初和期末的帐面价值；
（2）当期增加的准备，包括对现存准备部分的增加；
（3）本期使用的金额（即发生并冲销准备的金额）；
（4）当期转回的未使用金额；
（5）本期因时间流逝而增加的折现金额，以及折现率的变化。
不要求提供比较信息
68．对于每类准备，企业应披露以下内容：
（1）有关这些经济利益流出的金额或时间的不确定性的说明。如果必须提供充足的信息，那么企业应按第48 段的要求，披露就末来事项所作的主要假设；
（2）预期补偿的金额，说明就该预期补偿已确认的资产的金额。
69．除非结算时经济利益流出的可能性极小，否则企业应在资产负债表日就每类或有负债简短地披露其性质，并在可行的情况下，再披露：
（1）其财务影响的估计（按第36--52段进行计算）；
（2）与流出的金额或时间有关的不确定性的说明；
（3）补偿的可能性。
70．在确定哪些准备或或有负债可以合并为一个类别时，必须考虑这碑项目的性质是否相当类似，以至可用一个单独的说明来满足第85 段（1）和（2）以及第86 段（1）和（2）的要求，因此，将与不同产品保证有关的金额作为单独一类准备处理可能是恰当的，但将与一般担保有关的金额和受法律程序约束的金额作为单独一类准备处理则是不适当的。
71．如果准备和或有负债由相同的一系列情况形成，企业应按第84--86 段的要求进行披露，披露的方式应表明该准备和或有负债之间的关系。
72．如果经济利益很可能流入，企业应在资产负债表日简短地披露或有资产的性质。并在可行的情况下，再披露其财务影响的估计数，该估计数按第36--52 段中设立的原则进行计算。
73．披露或有资产以避免就收益产生的可能性提供误导信息是重要的。
74．如果因不可行而没有披露第86 和89段要求的信息，则应说明该事实。
75．在极少的情况下，披露第84--89 段所要求的部分或全部信息，预期会严重损害处在与其他方面就准备、或有负债或或有资产发生争端的企业的地位。在这样的情况下，企业不需要披露这些信息，但应披露该争端的般性质、以及没有披露该信息的事实和原因。
附录B
IAS37 Provisions,Contingent Liabilities and Contingent Assets This International Accounting Standard was approved by the IASC Board in July 1998 and became effective for financial statements covering periods beginning on or after 1 July 1999. Introduction
1. IAS 37 prescribes the accounting and disclosure for all provisions, contingent liabilities and contingent assets, except:
(a) those resulting from financial instruments that are carried at fair value;
(b) those resulting from executory contracts, except where the contract is onerous. Executory contracts are contracts under which neither party has performed any of its obligations or both parties have partially performed their obligations to an equal extent;
(c) those arising in insurance enterprises from contracts with policyholders;
(d) those covered by another International Accounting Standard.
Provisions
2. The Standard defines provisions as liabilities of uncertain timing or amount. A provision should be recognised when, and only when:
(a) an enterprise has a present obligation (legal or constructive) as a result of a past event;
(b) it is probable (i.e. more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation;
(c) a reliable estimate can be made of the amount of the obligation. The Standard notes that it is only in extremely rare cases that a reliable estimate will not be possible.
3. The Standard defines a constructive obligation as an obligation that derives from an enterprise's actions where:
(a) by an established pattern of past practice, published policies or a sufficiently specific current statement, the enterprise has indicated to other parties that it will accept certain responsibilities;
(b) as a result, the enterprise has created a valid expectation on the part of those other parties that it will discharge those responsibilities.
4. In rare cases, for example in a law suit, it may not be clear whether an enterprise has a present obligation. In these cases, a past event is deemed to give rise to a present obligation if, taking account of all available evidence, it is more likely than not that a present obligation exists at the balance sheet date. An enterprise recognises a provision for that present obligation if the other recognition criteria described above are met. If it is more likely than not that no present obligation exists, the enterprise discloses a contingent liability, unless the possibility of an outflow of resources embodying economic benefits is remote.
5. The amount recognised as a provision should be the best estimate of the expenditurequired to settle the present obligation at the balance sheet date, in other words, the amount that an enterprise would rationally pay to settle the obligation at the balance sheet date or to transfer it to
a third party at that time.
6. The Standard requires that an enterprise should, in measuring a provision:
(a) take risks and uncertainties into account. However, uncertainty does not justify the creation of excessive provisions or a deliberate overstatement of liabilities;
(b) discount the provisions, where the effect of the time value of money is material, using a pre-tax discount rate (or rates) that reflect(s) current market assessments of the time value of money and those risks specific to the liability that have not been reflected in the best estimate of the expenditure. Where discounting is used, the increase in the provision due to the passage of time is recognised as an interest expense;
(c) take future events, such as changes in the law and technological changes, into account where there is sufficient objective evidence that they will occur; and
(d) not take gains from the expected disposal of assets into account, even if the expected disposal is closely linked to the event giving rise to the provision.
7. An enterprise may expect reimbursement of some or all of the expenditure required to settle a provision (for example, through insurance contracts, indemnity clauses or suppliers' warranties). An enterprise should:
(a) recognise a reimbursement when, and only when, it is virtually certain that reimbursement will be received if the enterprise settles the obligation. The amount recognised for the reimbursement should not exceed the amount of the provision; and
(b) recognise the reimbursement as a separate asset. In the income statement, the expense relating to a provision may be presented net of the amount recognised for a reimbursement.
8. Provisions should be reviewed at each balance sheet date and adjusted reflect thecurrent best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provisioshould be reversed.
9. A provision should be used only for expenditures for which the provision was originally recognised.
Provisions - Specific Applications
10. The Standard explains how the general recognition and measurement requirements for provisions should be applied in three specific cases: future operating losses; onerous contracts; and restructurings.
Contingent Liabilities
11. An enterprise should not recognise a contingent liability. , unless the
12. A contingent liability is disclosed, as required by paragraph 86possibility of an outflow of resources embodying economic benefits is remote.
13. Where an enterprise is jointly and severally liable for an obligation, the part of tobligation that is expected to be met by other parties is treated as a contingentThe enterprise recognises a provision for the part of the obligation for which an outflow of resources embodying economic benefits is probable, except in the extremely rare circumstances where no reliable estimate can be made.
14. Contingent liabilities may develop in a way not initially expected. Therefore, theare assessed continually to determine whether an outflow of resources embodying probable. If it becomes probable that an outflow of economic benefits has become future economic benefits will be
required for an item previously dealt with as a contingent liability, a provision is recognised in the financial statements of the period in which the change in probability occurs (except in the extremely rare circumstances where no reliable estimate can be made).
Contingent Assets
15. An enterprise should not recognise a contingent asset.
16. Contingent assets usually arise from unplanned or other unexpected events that give rise to the possibility of an inflow of economic benefits to the enterprise. An example is a claim that an enterprise is pursuing through legal processes, where the outcome is uncertain.
17. Contingent assets are not recognised in financial statements since this may result in the recognition of income that may never be realised. However, when the realisation of income is virtually certain, then the related asset is not a contingent asset and its recognition is appropriate.
18. A contingent asset is disclosed, as required by paragraph 89 economic benefits is probable.
19. Contingent assets are assessed continually to ensure that developments are appropriately reflected in the financial statements. If it has become virtually certain that an inflow of economic benefits will arise, the asset and the related income are recognised in the financial statements of the period in which the change occurs. If an inflow of economic benefits has become probable, an enterprise discloses the contingent asset.
Measurement
20. The amount recognised as a provision should be the best estimate of the expenditure required to settle the present obligation at the balance sheet date.
21. The best estimate of the expenditure required to settle the present obligation is the amount that an enterprise would rationally pay to settle the obligation at the balance sheet date or to transfer it to a third party at that time. It will often be impossible or prohibitively expensive to settle or transfer an obligation at the balance sheet date. However, the estimate of the amount that an enterprise would rationally pay to settle or transfer the obligation gives the best estimate of the expenditure required to settle the present obligation at the balance sheet date.
22. The estimates of outcome and financial effect are determined by the judgement of the management of the enterprise, supplemented by experience of similar transactions and, in some cases, reports from independent experts. The evidence considered
23. Uncertainties surrounding the amount to be recognised as a provision are dealt with by various means according to the circumstances. Where the provision being measured involves a large population of items, the obligation is estimated by weighting all possible outcomes by their associated probabilities. The name for thistatistical method of estimation is 'expected value'. The provision will therefore be different depending on whether the probability of a loss of a given amount is, for example, 60 per cent or 90 per cent. Where there is a continuous range of possible outcomes, and each point in that range is as likely as any other, the mid-point of thrange is used.
24. Where a single obligation is being measured, the individual most likely outcome may be the best estimate of the liability. However, even in such a case, the enterprise considers other possible outcomes. Where other possible outcomes are either mostly higher or mostly lower than the most likely outcome, the best estimate will be a higher or lower amount. For example, if an enterprise has to rectify a serious fault in a major plant that it has constructed for a customer, the individual most likely outcome may be for the repair to succeed at the first attempt at a cost of
1,000, but a provision for a larger amount is made if there is a significant chance that further attempts will be necessary.
25. The provision is measured before tax, as the tax consequences of the provision, , Income Taxes. and changes in it, are dealt with under IAS 12,Income Taxes.
Risks and Uncertainties
26. The risks and uncertainties that inevitably surround many events and the best estimate of a circumstances should be taken into account in reachin the best estmeate of a provision.
27. Risk describes variability of outcome. A risk adjustment may increase the amount at which a liability is measured. Caution is needed in making judgements under conditions of uncertainty, so that income or assets are not overstated and expenses or liabilities are not understated. However, uncertainty does not justify the creation of excessive provisions or a deliberate overstatement of liabilities. For example, if the projected costs of a particularly adverse outcome are estimated on a prudent basis, that outcome is not then deliberately treated as more probable than is realistically the case. Care is needed to avoid duplicating adjustments for risk and uncertainty with consequent overstatement of a provision.
44. Disclosure of the uncertainties surrounding the amount of the expenditure is made under paragraph 85(b)
Present Value
28. Where the effect of the time value of money is material, the amount of a provision should be the present value of the expenditures expected to be required to settle the obligation.
46. Because of the time value of money, provisions relating to cash outflows that arise soon after the balance sheet date are more onerous than those where cash outflows of the same amount arise later. Provisions are therefore discounted, where the effect is material.
29. The discount rate (or rates) should be a pre-tax rate (or rates) that reflect(s) current market assessments of the time value of money and the risks specific to the liability. The discount rate(s) should not reflect risks for which future cash flow estimates have been adjusted.
Future Events
30. Future events that may affect the amount required to settle an obligation should be reflected in the amount of a provision where there is sufficient objective evidence that they will occur. 31. Expected future events may be particularly important in measuring provisions. For example, an enterprise may believe that the cost of cleaning up a site at the end of its life will be reduced by future changes in technology. The amount recognised reflects a reasonable expectation of technically qualified, objective observers, taking account of all available evidence as to the technology that will be available at the time of the clean-up. Thus it is appropriate to include, for example, expected cost reductions associated with increased experience in applying existing technology or the expected cost of applying existing technology to a larger or more complex clean-up operation than has previously been carried out. However, an enterprise does not anticipate the new technology for cleaning up unless it is supported by development of a completel sufficient objective evidence.
32. The effect of possible new legislation is taken into consideration in measuring an existing obligation when sufficient objective evidence exists that the legislation is virtually certain to be
enacted. The variety of circumstances that arise in practice makes it impossible to specify a single event that will provide sufficient, objective evidence in every case. Evidence is required both of what legislation will demand and of whether it is virtually certain to be enacted and implemented in due course. In many cases sufficient objective evidence will not exist until the new legislation is enacted.
Expected Disposal of Assets
33. Gains from the expected disposal of assets should not be taken into account in measuring a provision.
34. Gains on the expected disposal of assets are not taken into account in measuring a provision, even if the expected disposal is closely linked to the event giving rise to the provision. Instead, an enterprise recognises gains on expected disposals of assets at the time specified by the International Accounting Standard dealing with the assets concerned.
Reimbursements
35. Where some or all of the expenditure required to settle a provision is expected to be reimbursed by another party, the reimbursement should be recognised when, and only when, it is virtually certain that reimbursement will be received if the enterprise settles the obligation. The reimbursement should be treated as a separate asset. The amount recognised for the reimbursement should not exceed the amount of the provision.
36. In the income statement, the expense relating to a provision may be presented net of the amount recognised for a reimbursement.
37. Sometimes, an enterprise is able to look to another party to pay part or all of the expenditure required to settle a provision (for example, through insurance contracts, indemnity clauses or suppliers' warranties). The other party may either reimburse amounts paid by the enterprise or pay the amounts directly.
38. In most cases the enterprise will remain liable for the whole of the amount in question so that the enterprise would have to settle the full amount if the third party failed to pay for any reason. In this situation, a provision is recognised for the full amount of the liability, and a separate asset for the expected reimbursement is recognised when it is virtually certain that reimbursement will be received if the enterprise settles the liability.
39. In some cases, the enterprise will not be liable for the costs in question if the third party fails to pay. In such a case the enterprise has no liability for those costs and they are not included in the provision.
40. As noted in paragraph 29,severally liable is a contingent liability to the extent that it is expected that the obligation will be settled by the other parties.
Changes in Provisions
41. Provisions should be reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision should be reversed.
42. Where discounting is used, the carrying amount of a provision increases in each period to reflect the passage of time. This increase is recognised as borrowing cost.
Use of Provisions
43. A provision should be used only for expenditures for which the provision was originally recognised.
44. Only expenditures that relate to the original provision are set against it. Setting expenditures against a provision that was originally recognised for another purpose would conceal the impact of two different events.
Future Operating Losses
45. Provisions should not be recognised for future operating losses.
46. Future operating losses do not meet the definition of a liability in paragraph 10.the general recognition criteria set out for provisions in paragraph 14
47. An expectation of future operating losses is an indication that certain assets of the operation may be impaired. An enterprise tests these assets for impairment under IAS 36, Impairment of Assets.
Onerous Contracts
48. If an enterprise has a contract that is onerous, the present obligation under the contract should be recognised and measured as a provision.
49. Many contracts (for example, some routine purchase orders) can be cancelled without paying compensation to the other party, and therefore there is no obligation. Other contracts establish both rights and obligations for each of the contracting parties. Where events make such a contract onerous, the contract falls within the scope of this Standard and a liability exists which is recognised. Executory contracts that are not onerous fall outside the scope of this Standard. 50. This Standard defines an onerous contract as a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs under a contract reflect the least net cost of exiting from the contract, which is the lower of the cost of fulfilling it and any compensation or penalties arising from failure to fulfil it.
51. Before a separate provision for an onerous contract is established, an enterprise recognises any impairment loss that has occurred on assets dedicated to that contract(see IAS 36, Impairment of Assets).
Restructuring
52. The following are examples of events that may fall under the definition of restructuring:
(a) sale or termination of a line of business;
(b) the closure of business locations in a country or region or the relocation of business activities from one country or region to another;
(c) changes in management structure, for example, eliminating a layer of management;
(d) fundamental reorganisations that have a material effect on the nature and focus of the enterprise's operations.
53. A provision for restructuring costs is recognised only when the general recognition are met. Paragraphs 72-83 set out how criteria for provisions set out in paragraph 14the general recognition criteria apply to restructurings.
54. A constructive obligation to restructure arises only when an enterprise:
(a) has a detailed formal plan for the restructuring identifying at least:
(i) the business or part of a business concerned;
(ii) the principal locations affected;
(iii) the location, function, and approximate number of employees who will be compensated for terminating their services;
(iv) the expenditures that will be undertaken;
(v) when the plan will be implemented;
(b) has raised a valid expectation in those affected that it will carry out the restructuring by starting to implement that plan or announcing its main features to those affected by it.
55. Evidence that an enterprise has started to implement a restructuring plan would be provided, for example, by dismantling plant or selling assets or by the public announcement of the main features of the plan. A public announcement of a detailed plan to restructure constitutes a constructive obligation to restructure only if it is made in such a way and in sufficient detail (i.e. setting out the main features of the plan) that it gives rise to valid expectations in other parties such as customers, suppliers and employees (or their representatives) that the enterprise will carry out the restructuring.
56. For a plan to be sufficient to give rise to a constructive obligation when communicated to those affected by it, its implementation needs to be planned to begin as soon as possible and to be completed in a timeframe that makes significant changes to the plan unlikely. If it is expected that there will be a long delay before the restructuring begins or that the restructuring will take an unreasonably long time, it is unlikely that the plan will raise a valid expectation on the part of others that the enterprise is at present committed to restructuring, because the timeframe allows opportunities for the enterprise to change its plans.
57. A management or board decision to restructure taken before the balance sheet date does not give rise to a constructive obligation at the balance sheet date unless the enterprise has, before the balance sheet date:
(a) started to implement the restructuring plan;
(b) announced the main features of the restructuring plan to those affected by it in a sufficiently specific manner to raise a valid expectation in them that the enterprise will carry out the restructuring. In some cases, an enterprise starts to implement a restructuring plan, or announces its main features to those affected, only after the balance sheet date. Disclosure may be , Events After the Balance Sheet Date, if the restructuring is of required under IAS 10 such importance that its non-disclosure would affect the ability of the users of the financial statements to make proper evaluations and decisions.
58. Although a constructive obligation is not created solely by a management decision, an obligation may result from other earlier events together with such a decision. For example, negotiations with employee representatives for termination payments, or with purchasers for the sale of an operation, may have been concluded subject only to board approval. Once that approval has been obtained and communicated to the other parties, the enterprise has a constructive obligation to restructure, if the conditions of paragraph 72 are met..
59. In some countries, the ultimate authority is vested in a board whose membership gement (e.g. employees) includes representatives of interests other than those of managment.or notification to such representatives may be necessary before the board decision is taken. Because a decision by such a board involves communication to these representatives, it may result in a constructive obligation to restructure.
60. No obligation arises for the sale of an operation until the enterprise is committed to the sale,
i.e. there is a binding sale agreement.
61. Even when an enterprise has taken a decision to sell an operation and announced that decision publicly, it cannot be committed to the sale until a purchaser has been identified and there is a binding sale agreement. Until there is a binding sale agreement, the enterprise will be able to change its mind and indeed will have to take another course of action if a purchaser cannot be found on acceptable terms. When the sale of an operation is envisaged as part of a restructuring, the assets of the operation , Impairment of Assets. When a sale is only are reviewed for impairme-ent under IAS 36part of a restructuring, a constructive obligation can arise for the other parts of the restructuring before a binding sale agreement exists.
62. A restructuring provision should include only the direct expenditures arising form the restrict-
uring,which are those that are both:
(a) necessarily entailed by the restructuring; and
(b) not associated with the ongoing activities of the enterprise.
63. A restructuring provision does not include such costs as:
(a) retraining or relocating continuing staff;
(b) marketing; or
(c) investment in new systems and distribution networks.
These expenditures relate to the future conduct of the business and are not liabilities for restructuring at the balance sheet date. Such expenditures are recognised on the same basis as if they arose independently of a restructuring.
64. Identifiable future operating losses up to the date of a restructuring are not included in a provision, unless they relate to an onerous contract as defined in paragraph 10. , gains on the expected disposal of assets are not taken
65. As required by paragraph 51into account in measuring a restructuring provision, even if the sale of assets is envisaged as part of the restructuring.
Disclosure
66. For each class of provision, an enterprise should disclose:
(a) the carrying amount at the beginning and end of the period;
(b) additional provisions made in the period, including increases to existing provisions;
(c) amounts used (i.e. incurred and charged against the provision) during the period;
(d) unused amounts reversed during the period; and
(e) the increase during the period in the discounted amount arising from the passage of time and the effect of any change in the discount rate.
Comparative information is not required
67. An enterprise should disclose the following for each class of provision:
(a) a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;
(b) an indication of the uncertainties about the amount or timing of those outflows. Where necessary to provide adequate information, an enterprise should disclose the
major assumptions made concerning future events, as addressed in paragraph 48
(c) the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.
68. Unless the possibility of any outflow in settlement is remote, an enterprise should disclose for each class of contingent liability at the balance sheet date a brief description of the nature of the contingent liability and, where practicable:;
(a) an estimate of its financial effect, measured under paragraphs 36
(b) an indication of the uncertainties relating to the amount or timing of any outflow;
(c) the possibility of any reimbursement.
69. In determining which provisions or contingent liabilities may be aggregated to form a class, it is necessary to consider whether the nature of the items is sufficiently similar for a single statement about them to fulfil the requirements of paragraphs 85(a)and (b) and 86(a) and (b). Thus, it may be appropriate to treat as a single class of provision amounts relating to warranties of different products, but it would not be appropriate to treat as a single class amounts relating to normal warranties and amounts that are subject to legal proceedings.
70. Where a provision and a contingent liability arise from the same set of -86 in a circumstances, an enterprise makes the disclosures required by paragraphs 84 that shows the link between the provision and the contingent liability.
71. Where an inflow of economic benefits is probable, an enterprise should disclose a brief description of the nature of the contingent assets at the balance sheet date, and, where practicable, an estimate of their financial effect, measured using the principles set out for provisions in paragraphs 36
72. It is important that disclosures for contingent assets avoid giving misleading ndications of the likelihood of income arising.
73 In extremely rare cases, disclosure of some or all of the information required by paragraphs 84-89 can be expected to prejudice seriously the position of the enterprise a dispute with other parties on the subject matter of the provision, contingent or contingent asset. In such cases, an enterprise need not disclose the information, but should disclose the general nature of the dispute, together with the fact that, and reason why, the information has not been disclosed. Transitional Provisions
74. The effect of adopting this Standard on its effective date (or earlier) should be reported as an adjustment to the opening balance of retained earnings for the period in which the Standard is first adopted. Enterprises are encouraged, but not required, to adjust the opening balance of retained earnings for the earliest period presented and to restate comparative information. If comparative information is not restated, this fact should be disclosed. , Net Profit or Loss for the
75. The Standard requires a different treatment from IAS 8requires
Period, Fundamental Errors and Changes in Accounting Policies. IAS 8comparative information to be restated (benchmark treatment) or additional pro forma comparative information on a restated basis to be disclosed (allowed alternative reatment) unless it is impracticable to do so. LNTU---Acc
毕业论文外文翻译模版
吉林化工学院理学院 毕业论文外文翻译English Title（Times New Roman ，三号） 学生学号：08810219 学生姓名：袁庚文 专业班级：信息与计算科学0802 指导教师：赵瑛 职称副教授 起止日期：2012.2.27～2012.3.14 吉林化工学院 Jilin Institute of Chemical Technology
1 外文翻译的基本内容 应选择与本课题密切相关的外文文献（学术期刊网上的），译成中文，与原文装订在一起并独立成册。在毕业答辩前，同论文一起上交。译文字数不应少于3000个汉字。 2 书写规范 2.1 外文翻译的正文格式 正文版心设置为：上边距：3.5厘米，下边距：2.5厘米，左边距：3.5厘米，右边距：2厘米，页眉：2.5厘米，页脚：2厘米。 中文部分正文选用模板中的样式所定义的“正文”，每段落首行缩进2字；或者手动设置成每段落首行缩进2字，字体：宋体，字号：小四，行距：多倍行距1.3，间距：前段、后段均为0行。 这部分工作模板中已经自动设置为缺省值。 2.2标题格式 特别注意：各级标题的具体形式可参照外文原文确定。 1．第一级标题（如：第1章绪论）选用模板中的样式所定义的“标题1”，居左；或者手动设置成字体：黑体，居左，字号：三号，1.5倍行距，段后11磅，段前为11磅。 2．第二级标题（如：1.2 摘要与关键词）选用模板中的样式所定义的“标题2”，居左；或者手动设置成字体：黑体，居左，字号：四号，1.5倍行距，段后为0，段前0.5行。 3．第三级标题（如：1.2.1 摘要）选用模板中的样式所定义的“标题3”，居左；或者手动设置成字体：黑体，居左，字号：小四，1.5倍行距，段后为0，段前0.5行。 标题和后面文字之间空一格（半角）。 3 图表及公式等的格式说明 图表、公式、参考文献等的格式详见《吉林化工学院本科学生毕业设计说明书（论文）撰写规范及标准模版》中相关的说明。
概率论毕业论文外文翻译
Statistical hypothesis testing Adriana Albu，Loredana Ungureanu Politehnica University Timisoara,adrianaa@aut.utt.ro Politehnica University Timisoara,loredanau@aut.utt.ro Abstract In this article,we present a Bayesian statistical hypothesis testing inspection, testing theory and the process Mentioned hypothesis testing in the real world and the importance of, and successful test of the Notes. Key words Bayesian hypothesis testing; Bayesian inference;Test of significance Introduction A statistical hypothesis test is a method of making decisions using data, whether from a controlled experiment or an observational study (not controlled). In statistics, a result is called statistically significant if it is unlikely to have occurred by chance alone, according to a pre-determined threshold probability, the significance level. The phrase "test of significance" was coined by Ronald Fisher: "Critical tests of this kind may be called tests of significance, and when such tests are available we may discover whether a second sample is or is not significantly different from the first."[1] Hypothesis testing is sometimes called confirmatory data analysis, in contrast to exploratory data analysis. In frequency probability,these decisions are almost always made using null-hypothesis tests. These are tests that answer the question Assuming that the null hypothesis is true, what is the probability of observing a value for the test statistic that is at [] least as extreme as the value that was actually observed?) 2 More formally, they represent answers to the question, posed before undertaking an experiment,of what outcomes of the experiment would lead to rejection of the null hypothesis for a pre-specified probability of an incorrect rejection. One use of hypothesis testing is deciding whether experimental results contain enough information to cast doubt on conventional wisdom. Statistical hypothesis testing is a key technique of frequentist statistical inference. The Bayesian approach to hypothesis testing is to base rejection of the hypothesis on the posterior probability.[3][4]Other approaches to reaching a decision based on data are available via decision theory and optimal decisions. The critical region of a hypothesis test is the set of all outcomes which cause the null hypothesis to be rejected in favor of the alternative hypothesis. The critical region is usually denoted by the letter C. One-sample tests are appropriate when a sample is being compared to the population from a hypothesis. The population characteristics are known from theory or are calculated from the population.
毕业论文英文参考文献与译文
Inventory management Inventory Control On the so-called "inventory control", many people will interpret it as a "storage management", which is actually a big distortion. The traditional narrow view, mainly for warehouse inventory control of materials for inventory, data processing, storage, distribution, etc., through the implementation of anti-corrosion, temperature and humidity control means, to make the custody of the physical inventory to maintain optimum purposes. This is just a form of inventory control, or can be defined as the physical inventory control. How, then, from a broad perspective to understand inventory control? Inventory control should be related to the company's financial and operational objectives, in particular operating cash flow by optimizing the entire demand and supply chain management processes (DSCM), a reasonable set of ERP control strategy, and supported by appropriate information processing tools, tools to achieved in ensuring the timely delivery of the premise, as far as possible to reduce inventory levels, reducing inventory and obsolescence, the risk of devaluation. In this sense, the physical inventory control to achieve financial goals is just a means to control the entire inventory or just a necessary part; from the perspective of organizational functions, physical inventory control, warehouse management is mainly the responsibility of The broad inventory control is the demand and supply chain management, and the whole company's responsibility. Why until now many people's understanding of inventory control, limited physical inventory control? The following two reasons can not be ignored: First, our enterprises do not attach importance to inventory control. Especially those who benefit relatively good business, as long as there is money on the few people to consider the problem of inventory turnover. Inventory control is simply interpreted as warehouse management, unless the time to spend money, it may have been to see the inventory problem, and see the results are often very simple procurement to buy more, or did not do warehouse departments . Second, ERP misleading. Invoicing software is simple audacity to call it ERP, companies on their so-called ERP can reduce the number of inventory, inventory control, seems to rely on their small software can get. Even as SAP, BAAN ERP world, the field of
会计学毕业论文中英文资料外文翻译文献
会计学 中英文资料外文翻译文献 外文资料原文 Title: Future of SME finance（Background–the environment for SME finance has changed Future economic recovery will depend on the possibility of Crafts,T rades and SMEs to exploit their potential for growth and employment creation. SMEs mak e a major contribution t o growth and employment in th e EU and are at the heart of the Lisbon Strategy,whose main objective is to turn Europe into the mos t competitive and dynamic knowledge-based economy in the world.However,the ability of SMEs to grow depends highly on their potential t o invest in restructuring, innovation and qualification.All of these investments need capital and therefore access to finance. Against this back gr ound the consistently r epea t ed complaint of SMEs a bo u t their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe. Changes in the finance sector influence the behavior of credit institutes towards Crafts,T rades and SMEs.R ecent and ongoing developments in the banking sector add t o the concerns of SMEs and will further en dan ge r their access to finance.The main changes in the banking sector which influence SME finance are: ?Globalization and internationalization have increased the competition and the profit orientation in the sector; ?worsening of the economic situations in some institutes(burst of the ITC bubble,insolvencies)str engthen the focus on profitability further; ?Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises,were closed; ?up-coming implementation of new capital adequacy rules(Basel II)will also change SME business of the credit sector and will increase its administrative costs; ?Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees;many of the effected banks are
java毕业论文外文文献翻译
Advantages of Managed Code Microsoft intermediate language shares with Java byte code the idea that it is a low-level language witha simple syntax , which can be very quickly translated intonative machine code. Having this well-defined universal syntax for code has significant advantages. Platform independence First, it means that the same file containing byte code instructions can be placed on any platform; atruntime the final stage of compilation can then be easily accomplished so that the code will run on thatparticular platform. In other words, by compiling to IL we obtain platform independence for .NET, inmuch the same way as compiling to Java byte code gives Java platform independence. Performance improvement IL is actually a bit more ambitious than Java bytecode. IL is always Just-In-Time compiled (known as JIT), whereas Java byte code was ofteninterpreted. One of the disadvantages of Java was that, on execution, the process of translating from Javabyte code to native executable resulted in a loss of performance. Instead of compiling the entire application in one go (which could lead to a slow start-up time), the JITcompiler simply compiles each portion of code as it is called (just-in-time). When code has been compiled.once, the resultant native executable is stored until the application exits, so that it does not need to berecompiled the next time that portion of code is run. Microsoft argues that this process is more efficientthan compiling the entire application code at the start, because of the likelihood that large portions of anyapplication code will not actually be executed in any given run. Using the JIT compiler, such code willnever be compiled.
毕业论文 外文翻译#(精选.)
毕业论文（设计）外文翻译 题目：中国上市公司偏好股权融资：非制度性因素 系部名称：经济管理系专业班级:会计082班 学生姓名：任民学号： 200880444228 指导教师：冯银波教师职称:讲师 年月日
译文： 中国上市公司偏好股权融资：非制度性因素 国际商业管理杂志 2009.10 摘要：本文把重点集中于中国上市公司的融资活动，运用西方融资理论，从非制度性因素方面，如融资成本、企业资产类型和质量、盈利能力、行业因素、股权结构因素、财务管理水平和社会文化，分析了中国上市公司倾向于股权融资的原因，并得出结论，股权融资偏好是上市公司根据中国融资环境的一种合理的选择。最后，针对公司的股权融资偏好提出了一些简明的建议。 关键词：股权融资，非制度性因素，融资成本 一、前言 中国上市公司偏好于股权融资，根据中国证券报的数据显示，1997年上市公司在资本市场的融资金额为95.87亿美元，其中股票融资的比例是72.5％，，在1998年和1999年比例分别为72.6％和72.3％，另一方面，债券融资的比例分别是17.8％，24.9％和25.1％。在这三年，股票融资的比例，在比中国发达的资本市场中却在下跌。以美国为例，当美国企业需要的资金在资本市场上，于股权融资相比他们宁愿选择债券融资。统计数据显示，从1970年到1985年，美日企业债券融资占了境外融资的91.7％，比股权融资高很多。阎达五等发现，大约中国3/4的上市公司偏好于股权融资。许多研究的学者认为，上市公司按以下顺序进行外部融资：第一个是股票基金，第二个是可转换债券，三是短期债务，最后一个是长期负债。许多研究人员通常分析我国上市公司偏好股权是由于我们国家的经济改革所带来的制度性因素。他们认为，上市公司的融资活动违背了西方古典融资理论只是因为那些制度性原因。例如，优序融资理论认为，当企业需要资金时，他们首先应该转向内部资金（折旧和留存收益），然后再进行债权融资，最后的选择是股票融资。在这篇文章中，笔者认为，这是因为具体的金融环境激活了企业的这种偏好，并结合了非制度性因素和西方金融理论，尝试解释股权融资偏好的原因。
大学毕业论文---软件专业外文文献中英文翻译
软件专业毕业论文外文文献中英文翻译 Object landscapes and lifetimes Tech nically, OOP is just about abstract data typing, in herita nee, and polymorphism, but other issues can be at least as importa nt. The rema in der of this sect ion will cover these issues. One of the most importa nt factors is the way objects are created and destroyed. Where is the data for an object and how is the lifetime of the object con trolled? There are differe nt philosophies at work here. C++ takes the approach that con trol of efficie ncy is the most importa nt issue, so it gives the programmer a choice. For maximum run-time speed, the storage and lifetime can be determined while the program is being written, by placing the objects on the stack (these are sometimes called automatic or scoped variables) or in the static storage area. This places a priority on the speed of storage allocatio n and release, and con trol of these can be very valuable in some situati ons. However, you sacrifice flexibility because you must know the exact qua ntity, lifetime, and type of objects while you're writing the program. If you are trying to solve a more general problem such as computer-aided desig n, warehouse man ageme nt, or air-traffic con trol, this is too restrictive. The sec ond approach is to create objects dyn amically in a pool of memory called the heap. In this approach, you don't know un til run-time how many objects you n eed, what their lifetime is, or what their exact type is. Those are determined at the spur of the moment while the program is runnin g. If you n eed a new object, you simply make it on the heap at the point that you n eed it. Because the storage is man aged dyn amically, at run-time, the amount of time required to allocate storage on the heap is sig ni fica ntly Ion ger tha n the time to create storage on the stack. (Creat ing storage on the stack is ofte n a si ngle assembly in structio n to move the stack poin ter dow n, and ano ther to move it back up.) The dyn amic approach makes the gen erally logical assumpti on that objects tend to be complicated, so the extra overhead of finding storage and releas ing that storage will not have an importa nt impact on the creati on of an object .In additi on, the greater flexibility is esse ntial to solve the gen eral program ming problem. Java uses the sec ond approach, exclusive". Every time you want to create an object, you use the new keyword to build a dyn amic in sta nee of that object. There's ano ther issue, however, and that's the lifetime of an object. With Ian guages that allow objects to be created on the stack, the compiler determines how long the object lasts and can automatically destroy it. However, if you create it on the heap the compiler has no kno wledge of its lifetime. In a Ianguage like C++, you must determine programmatically when to destroy the
会计学内部审计毕业论文中英文资料外文翻译文献
会计学内部审计 中英文资料外文翻译文献 内部审计在沙特阿拉伯的发展：协会理论透视 内部审计职能的价值1 早先的研究已经运用各种各样的方法来制定适当的标准以评估内部审计职能的有效率。比如说，视遵照标准的程度为影响内部审计表现的其中因素之一。一份1988年国际会计师协会英国协会的研究报告就致力与研究内部审计作用价值中高级管理层和外部审计员的认知力。这项研究证明了衡量所提供服务的价值的艰难性就是做评估的主要障碍。收益性，费用标准以及资源利用率都被确认为服务价值的衡量标准。在这项研究里，它强调了确保内部审计工作应遵从SPPIA的必要性。 在美国，1988的Albrechta研究过内部审计的地位和作用，还为了能有效的评估内部审计的效率特别制定出一套框架。他们发现有四个能让内部审计部门发展从而提高内部审计效率的要件：一个合适的企业环境，高级管理层的支持，具备高素质的内部审计人员以及高质量的内部审计工作。在这项研究里学者们强调管理层和审计人员都应该承认内部审计职能对于企业来说是一种具有增值性的职能。在英国，1997年，Ridley和D’Silva证明遵循专业标准的重要性是促进内部审计职能增值功能的最重要的因素。 遵循SPPIA 大量的研究都特别专注于内部审计部门对于SPPIA遵从性的研究。1992年，Powell et al对11个国家的国际会计师协会的成员进行了一项全球性的调查以证明是否有全球性的内部审计文化。他们发现对这11个国家的国际会计师协会成员的调查中，有82%的是遵循SPPIA的。这个蛮高的百分比率促使学者们建议SPPIA提供内部审计这个职业全球化的证据。许多的研究已经关注涉及到独立性的SPPIA标准。1981年，Clark et al发现内部审计部门的独立性和内部审计人员所做报告的权威性是影响他们工作 Abdulrahman A. M. Al-Twaijry, John A. Brierley and David R. Gwilliam * Internal Audit Research
毕业论文5000字英文文献翻译
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毕业论文外文翻译模板
农村社会养老保险的现状、问题与对策研究社会保障对国家安定和经济发展具有重要作用，“城乡二元经济”现象日益凸现，农村社会保障问题客观上成为社会保障体系中极为重要的部分。建立和完善农村社会保障制度关系到农村乃至整个社会的经济发展，并且对我国和谐社会的构建至关重要。我国农村社会保障制度尚不完善，因此有必要加强对农村独立社会保障制度的构建，尤其对农村养老制度的改革，建立健全我国社会保障体系。从户籍制度上看，我国居民养老问题可分为城市居民养老和农村居民养老两部分。对于城市居民我国政府已有比较充足的政策与资金投人，使他们在物质和精神方面都能得到较好地照顾，基本实现了社会化养老。而农村居民的养老问题却日益突出，成为摆在我国政府面前的一个紧迫而又棘手的问题。 一、我国农村社会养老保险的现状 关于农村养老，许多地区还没有建立农村社会养老体系，已建立的地区也存在很多缺陷，运行中出现了很多问题，所以完善农村社会养老保险体系的必要性与紧迫性日益体现出来。 （一）人口老龄化加快 随着城市化步伐的加快和农村劳动力的输出，越来越多的农村青壮年人口进入城市，年龄结构出现“两头大，中间小”的局面。中国农村进入老龄社会的步伐日渐加快。第五次人口普查显示：中国65岁以上的人中农村为5938万，占老龄总人口的67.4%.在这种严峻的现实面前，农村社会养老保险的徘徊显得极其不协调。 （二）农村社会养老保险覆盖面太小 中国拥有世界上数量最多的老年人口，且大多在农村。据统计，未纳入社会保障的农村人口还很多，截止2000年底，全国7400多万农村居民参加了保险，占全部农村居民的11.18%，占成年农村居民的11.59%.另外，据国家统计局统计，我国进城务工者已从改革开放之初的不到200万人增加到2003年的1.14亿人。而基本方案中没有体现出对留在农村的农民和进城务工的农民给予区别对待。进城务工的农民既没被纳入到农村养老保险体系中，也没被纳入到城市养老保险体系中，处于法律保护的空白地带。所以很有必要考虑这个特殊群体的养老保险问题。
电子信息工程专业毕业论文外文翻译中英文对照翻译
本科毕业设计（论文）中英文对照翻译 院（系部）电气工程与自动化 专业名称电子信息工程 年级班级 04级7班 学生姓名 指导老师
Infrared Remote Control System Abstract Red outside data correspondence the technique be currently within the scope of world drive extensive usage of a kind of wireless conjunction technique,drive numerous hardware and software platform support. Red outside the transceiver product have cost low, small scaled turn, the baud rate be quick, point to point SSL, be free from electromagnetism thousand Raos etc.characteristics, can realization information at dissimilarity of the product fast, convenience, safely exchange and transmission, at short distance wireless deliver aspect to own very obvious of advantage.Along with red outside the data deliver a technique more and more mature, the cost descend, red outside the transceiver necessarily will get at the short distance communication realm more extensive of application. The purpose that design this system is transmit cu stomer’s operation information with infrared rays for transmit media, then demodulate original signal with receive circuit. It use coding chip to modulate signal and use decoding chip to demodulate signal. The coding chip is PT2262 and decoding chip is PT2272. Both chips are made in Taiwan. Main work principle is that we provide to input the information for the PT2262 with coding keyboard. The input information was coded by PT2262 and loading to high frequent load wave whose frequent is 38 kHz, then modulate infrared transmit dioxide and radiate space outside when it attian enough power. The receive circuit receive the signal and demodulate original information. The original signal was decoded by PT2272, so as to drive some circuit to accomplish