英语达人帮我翻译一下这篇论文摘要吧，十分感谢

2025-02-23 13:12:49

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回答1：

In the recent years, as the latest standards of managerial accounting have been issued and implemented, the assertion and measurement of some related-accounting elements meet the changes. Simultaneously, there are adjustments on taxation policies, according to the development of market economy and the actualizing situation in the companies. It induces the differences between the calculating standards and certification of revenue, cost and profit in accounting and the relevant taxing regulation, especially the certification of the companies' revenue. It is apparently there are some disparities between standards of managerial accounting and the certification of revenue and listed as follow: the revenue of merchandises, with financing features, which are under installment; merchandises with returning conditions; the distinction and extent of the miscellaneous revenue and the tenets of revenue certification; the right of using abalienating asset, including the dividend and the certification of the charge for use. As long as the services provided by the companies is within the year, certifying the revenue which is incurred right after the services are provided and those that can be estimated and reliable are the between accounting standards and taxation policies.
This article starts with the managerial accounting regulation and taxation policies, respectively illustrating the certification of companies' revenue under these two systems. Then it tries to analyzes the causes of the differences and the actual presentations between these two; also, it discusses the necessity of the split and the feasibility of the coordination between accounting and taxation policies. It concludes that companies, through a series of actual measurements, can achieve the coordination and unification between accounting regulation and taxation policies, serving the companies which are the economic subjects.
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翻译完了，呵呵。这是我自己翻译。
希望对楼主有帮助。

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