超紧急 继续帮忙翻译哈
发布网友
发布时间：2023-09-06 21:18
共2个回答
热心网友
时间：2023-09-11 01:10
1. Lack of operability
实际应用中,关于无形资产的一些研发业务具有一定的复杂性和较大的风险性,难以清楚地将整个研发活动进行研究与开发两个阶段的划分。并且会计人员本身对于科学技术没有深入的研究与了解,导致该项工作难以有效完成。由此可见,新会计准则中的这一规定,虽然表面上看比较简单,但并不易于实际操作。
The actual application, about some of the research and development business intangible assets has certain complexity and greater risks, difficult to clear the entire r&d activities concted the research and development of the two stage division. And accounting personnel itself for science and technology research and understanding of no depth, resulting in the work can not effectively completed. Therefore, new accounting standards of this regulation, although seemingly quite simple, but it is not easy to actual operation.
2. 资产确认标准主观性较强,造成企业操纵利润的可能性有所增加
2. Assets confirming standard subjectivity is stronger, causing the possibility of enterprise operation profit increased
研发活动一般分为研究与开发两个阶段。而在开发阶段关于支出的规定标准,大多是取决于会计人员的判断,从而在客观上使得盈余管理空间有所加大。因此,企业将这两个阶段进行合理地划分之后,只要通过对研发支出费用化和资本化的分界点进行调整,操作利润是很容易实现的。
R&d activities generally divided into research and development in two stages. And ring the development phase the stipulated standards, about spending mostly depends on the accounting personnel, and the judge objectively make increase earnings management space. Therefore, the enterprise will the two stages, as long as reasonable division of r&d after expenses incurred by the boundary of aging and adjust the capitalization, operating profit is very easy to realize.
3. 无形资产摊销中的不足
3. Intangible assets amortize insufficiency
在新会计准则下,对具体摊销年限没有明确的规定,对于使用寿命有限的,应在使用寿命内系统合理摊销;使用寿命不确定的无形资产,不应摊销。从而使企业难以确定无形资产的寿命,在一定程度上影响企业的利润
In the new accounting rule for specific amortize fixed number of year, with no clear regulation, to use limited life, should be in service life; within reasonable amortize system Service life of intangible assets, uncertainty should not be amortized. Thus the enterprise is difficult to determine the life of intangible assets in a certain extent, affect the enterprise profits
热心网友
时间：2023-09-11 01:11
The actual application, about some of the research and development business intangible assets has certain complexity and greater risks, difficult to clear the entire r&d activities concted the research and development of the two stage division. And accounting personnel itself for science and technology research and understanding of no depth, resulting in the work can not effectively completed. Therefore, new accounting standards of this regulation, although seemingly quite simple, but it is not easy to actual operation.
2. Assets confirming standard subjectivity is stronger, causing the possibility of enterprise operation profit increased
R&d activities generally divided into research and development in two stages. And ring the development phase the stipulated standards, about spending mostly depends on the accounting personnel, and the judge objectively make increase earnings management space. Therefore, the enterprise will the two stages, as long as reasonable division of r&d after expenses incurred by the boundary of aging and adjust the capitalization, operating profit is very easy to realize.
3. Intangible assets amortize insufficiency
In the new accounting rule for specific amortize fixed number of year, with no clear regulation, to use limited life, should be in service life; within reasonable amortize system Service life of intangible assets, uncertainty should not be amortized. Thus the enterprise is difficult to determine the life of intangible assets in a certain extent, affect the enterprise profits
