会计英语翻译题目.doc

会计英语 一、英译汉 1、This paper examines the role of corporate governance in bank loan financing using allA - share publicly traded companies in China. Specifically, we investigate the effect of corporate governance on firm’ pability to raise bank loans and the cost of their bank loans. The results show that corporate governance has no significant effect on firms’ ability to raise either short - term bank loans or long - term bank loans. Firms’ ability to raise bank loans depends more on their financial performance. The cost of firms’ bank loans decreases with, among all corporate governance factors, the number of supervisors on the board and increases with ownership concentration. The evidence imp lies that corporate governance p lays a limited role in the decision of granting a loan by Chinese banks. 1.本文探讨使用ALLA银行贷款融资的公司治理中的作用 - 以股份公开上市公司在中国。具体来说，我们对公司的权能，提高银行贷款和银行贷款的成本调查的企业管治的效果。结果表明，公司治理上没有显著的影响企业的能力，以提高短波 - 短期银行贷款或长期 - 短期银行贷款。企业提高银行贷款的能力取决于其财务表现。该公司的银行贷款成本下降，各公司治理因素，董事会监事和所有权的集中增加。证据IMP在于公司治理p奠定了由中国银行发放贷款的决定作用有限。 2、Fair value measurement is root stock raised from price fluctuating. The core of fair value accounting is to adjust the bookkeeping record according to current market price on different measurement time , so as to satisfy the real faithful reflection by dynamic accounting reflect, which is indicated that the inbeing of accounting is to measure value movement of a firm. Fair value accounting collides with contemporary accounting theory in the hypostasis and the objective of accounting and the quality characters of accounting information, and the like. The contemporary accounting theory based on information systems theory and historical cost principle is self-contradiction. A new accounting theory is needed to guide the fair value accounting research and practice. 2，公允价值计量是根股票价格的波动提出。公允价值会计的核心是调整的簿记记录，按目前市场价格在不同的测量时间，以满足动态会计核算真正的忠实反映反映，精，会计是衡量价值的一种运动，这是表示公司。原质中的当代会计理论和会计核算和会计信息的质量特征的客观，和公允价值会计碰撞。信息系统的理论和历史成本原则为基础的现代会计理论是自相矛盾。新的会计理论是需要引导的公允价值会计的研究和实践。 3、Agains