会计信息失真外文文献译文及原文 精品

目录

1 绪论 (3)

1 Introduction (4)

2 会计信息失真的原因 (5)

2.1 会计法律法规体系的局限性 (5)

2.2 会计工作人员的疏漏 (5)

2.3 职业道德的背离 (5)

2.4 政府监管机制不完善 (6)

2 The reason of the accounting information distortion (7)

2.1 The limitation of accountant laws and regulations system (7)

2.2 The accountancy fault (7)

2.3 Occupational ethics deviating (8)

2.4 The imperfect government mechanism (8)

3 会计信息失真的对策 (9)

3.1 建立标准化的会计准则，加强会计制度的建设 (9)

3.2 建立和完善公司内部监管体系 (9)

3.3 完善会计人员监管体系，加大违规的惩处力度 (9)

3.4 完善职业资格证制度，加大后续教育的力度，提高会计人员的综合素质 (10)

3 The Countermeasure of Accounting Information Distortion (11)

3.1 Standard accounting guide line and strengthen the construction of accounting system .. 11

3.2 Establishing and perfecting enterprise internal control system. (11)

3.3 Perfecting accountant supervises system, enhancing punishment. (12)

3.4 Consummating employed qualifications system, enhancing following education,

improving the accountant quality comprehensively. (12)

4 结论 (14)

Conclusions (15)

摘要

这些年，会计信息失真已经影响到了社会经济秩序，本文主要分析了我国会计信息失真产生的原因，及其对策。

关键词：会计信息失真问题对策

1

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专业资料 学院： 专业：土木工程 姓名： 学号： 外文出处：Structural Systems to resist (用外文写) Lateral loads 附件：1.外文资料翻译译文；2.外文原文。

附件1：外文资料翻译译文 抗侧向荷载的结构体系 常用的结构体系 若已测出荷载量达数千万磅重，那么在高层建筑设计中就没有多少可以进行极其复杂的构思余地了。确实，较好的高层建筑普遍具有构思简单、表现明晰的特点。 这并不是说没有进行宏观构思的余地。实际上，正是因为有了这种宏观的构思，新奇的高层建筑体系才得以发展，可能更重要的是：几年以前才出现的一些新概念在今天的技术中已经变得平常了。 如果忽略一些与建筑材料密切相关的概念不谈，高层建筑里最为常用的结构体系便可分为如下几类： 1.抗弯矩框架。 2.支撑框架，包括偏心支撑框架。 3.剪力墙，包括钢板剪力墙。 4.筒中框架。 5.筒中筒结构。 6.核心交互结构。 7. 框格体系或束筒体系。 特别是由于最近趋向于更复杂的建筑形式，同时也需要增加刚度以抵抗几力和地震力，大多数高层建筑都具有由框架、支撑构架、剪力墙和相关体系相结合而构成的体系。而且，就较高的建筑物而言，大多数都是由交互式构件组成三维陈列。 将这些构件结合起来的方法正是高层建筑设计方法的本质。其结合方式需要在考虑环境、功能和费用后再发展，以便提供促使建筑发展达到新高度的有效结构。这并

不是说富于想象力的结构设计就能够创造出伟大建筑。正相反，有许多例优美的建筑仅得到结构工程师适当的支持就被创造出来了，然而，如果没有天赋甚厚的建筑师的创造力的指导，那么，得以发展的就只能是好的结构，并非是伟大的建筑。无论如何，要想创造出高层建筑真正非凡的设计，两者都需要最好的。 虽然在文献中通常可以见到有关这七种体系的全面性讨论，但是在这里还值得进一步讨论。设计方法的本质贯穿于整个讨论。设计方法的本质贯穿于整个讨论中。 抗弯矩框架 抗弯矩框架也许是低，中高度的建筑中常用的体系，它具有线性水平构件和垂直构件在接头处基本刚接之特点。这种框架用作独立的体系，或者和其他体系结合起来使用，以便提供所需要水平荷载抵抗力。对于较高的高层建筑，可能会发现该本系不宜作为独立体系，这是因为在侧向力的作用下难以调动足够的刚度。 我们可以利用STRESS，STRUDL 或者其他大量合适的计算机程序进行结构分析。所谓的门架法分析或悬臂法分析在当今的技术中无一席之地，由于柱梁节点固有柔性，并且由于初步设计应该力求突出体系的弱点，所以在初析中使用框架的中心距尺寸设计是司空惯的。当然，在设计的后期阶段，实际地评价结点的变形很有必要。 支撑框架 支撑框架实际上刚度比抗弯矩框架强，在高层建筑中也得到更广泛的应用。这种体系以其结点处铰接或则接的线性水平构件、垂直构件和斜撑构件而具特色，它通常与其他体系共同用于较高的建筑，并且作为一种独立的体系用在低、中高度的建筑中。

环境会计外文文献及其翻译

河南科技学院新科学院2013届本科毕业论文（设计） 外文文献及翻译 Environmental Accounting 学生姓名：叶乃润 所在系别：经济系 所学专业：国际经济与贸易 导师姓名：郭晓明（助教） 完成时间：2013年4月18日

Environmental Accounting by Joy E. Hecht Interest is growing in modifying national income accounting systems to promote understanding of the links between economy and environment. The field of environmental accounting has made great strides in the past two decades, moving from a rather arcane endeavor to one tested in dozens of countries and well established in a few. But the idea that nations might integrate the economic role of the environment into their income accounts is neither a quick sell nor a quick process; it has been under discussion since the 1960s. Despite the difficulties and controversies described in this article, however, interest is growing in modifying national income accounting systems to promote understanding of the links between economy and environment. Environmental accounting is underway in several dozen countries, where bureaucrats, statisticians, and other proponents both foreign and domestic have initiated activities over the past few decades. Several countries have made continuous investments in building routine data systems, which are integrated into existing statistical systems and economic planning activities. Others have made more limited efforts to calculate a few indicators, or analyze a single sector. Some of the earliest research on environmental accounting was done at RFF by Henry Peskin, working on the design of accounts for the United States. One of the first countries to build environmental accounts is Norway, which began collecting data on energy sources, fisheries, forests, and minerals in the 1970s to address resource scarcity. Over time, the Norwegians have expanded their accounts to include data on air pollutant emissions. Their accounts feed into a model of the national economy, which policymakers use to assess the energy implications of alternate growth strategies. Inclusion of these data also allows them to anticipate the impacts of different growth patterns on compliance with international conventions on pollutant emissions. More recently, a number of resource-dependent countries have become interested in measuring depreciation of their natural assets and adjusting their GDPs environmentally. One impetus for their interest was the 1989 study “Wasting Assets: Natural Resources in the National Income Accounts,” in which Robert Repetto and his colleagues at the World Resources Institute estimated the depreciation of Indonesia’s forests, petroleum reserves, and soil assets. Once adjusted to account for that depreciation, Indonesia’s GDP and growth rates both sank significantly below conventional figures. While “Wasting Assets” called many to action, it also op erated as a brake, leading many economists and statisticians to warn against a focus on green GDP, because it tells decision makers nothing about the causes or solutions for environmental problems. Since that time, several developing countries have made long-term commitments to broad-based environmental accounting. Namibia began work on resource accounts in 1994, addressing such questions as whether the government has been able to

智能照明系统的外文文献原稿和译文

智能照明系统的外文文献原稿和译文

Introduction Introduction With the continuous development of our economy, rapidly rising living standards, people working and living environment have become increasingly demanding, while the lighting system requirements have become more sophisticated, the traditional lighting technology has been a strong blow. On the one hand because of information technology and computer technology changes in lighting technology, providing technical support; the other hand, due to energy shortage, the state more and more attention on energysaving lighting, new lighting control technology to develop rapidly to meet with By energy conservation, comfort, convenience requirements. Lighting control lighting control from the traditional manual method, automated lighting control to today's intelligent lighting control. Intelligent lighting control system is based on computercontrolled alldigital platform, modular, distributed bus control system, the central processor modules communicate directly through the network bus, the bus makes use of lighting, dimming, blinds, scene control to achieve intelligent, and become a complete bus system. Can be based on changes in the external environment in the device automatically adjust the status of the bus to reach safety, energy conservation, human effects, and can use in the future, in accordance with the requirements of users through the computer Way to increase or modify the system's functionality, without having to relaying of cables, intelligent lighting control system, high reliability, flexible control, lighting control is the traditional way can not be done. The basic components and monitoring the contents of the system System The basic components and monitoring the contents of the system System components Intelligent lighting control system is usually dimmer module, switch module, input module, the control panel, liquid crystal display touch screen, smart sensors, PC interface, time management module, handheld programmer, monitoring computer (need to bridge a large network connection) and other components composition.

土木工程类专业英文文献及翻译

PA VEMENT PROBLEMS CAUSED BY COLLAPSIBLE SUBGRADES By Sandra L. Houston,1 Associate Member, ASCE (Reviewed by the Highway Division) ABSTRACT: Problem subgrade materials consisting of collapsible soils are com- mon in arid environments, which have climatic conditions and depositional and weathering processes favorable to their formation. Included herein is a discussion of predictive techniques that use commonly available laboratory equipment and testing methods for obtaining reliable estimates of the volume change for these problem soils. A method for predicting relevant stresses and corresponding collapse strains for typical pavement subgrades is presented. Relatively simple methods of evaluating potential volume change, based on results of familiar laboratory tests, are used. INTRODUCTION When a soil is given free access to water, it may decrease in volume, increase in volume, or do nothing. A soil that increases in volume is called a swelling or expansive soil, and a soil that decreases in volume is called a collapsible soil. The amount of volume change that occurs depends on the soil type and structure, the initial soil density, the imposed stress state, and the degree and extent of wetting. Subgrade materials comprised of soils that change volume upon wetting have caused distress to highways since the be- ginning of the professional practice and have cost many millions of dollars in roadway repairs. The prediction of the volume changes that may occur in the field is the first step in making an economic decision for dealing with these problem subgrade materials. Each project will have different design considerations, economic con- straints, and risk factors that will have to be taken into account. However, with a reliable method for making volume change predictions, the best design relative to the subgrade soils becomes a matter of economic comparison, and a much more rational design approach may be made. For example, typical techniques for dealing with expansive clays include: (1) In situ treatments with substances such as lime, cement, or fly-ash; (2) seepage barriers and/ or drainage systems; or (3) a computing of the serviceability loss and a mod- ification of the design to "accept" the anticipated expansion. In order to make the most economical decision, the amount of volume change (especially non- uniform volume change) must be accurately estimated, and the degree of road roughness evaluated from these data. Similarly, alternative design techniques are available for any roadway problem. The emphasis here will be placed on presenting economical and simple methods for: (1) Determining whether the subgrade materials are collapsible; and (2) estimating the amount of volume change that is likely to occur in the 'Asst. Prof., Ctr. for Advanced Res. in Transp., Arizona State Univ., Tempe, AZ 85287. Note. Discussion open until April 1, 1989. To extend the closing date one month,