[写一篇同学帮助我的作文不少于400字]大家都有过被别人帮助的经历，我也不例外，那个曾经帮助过我，又让我记忆犹新的人就是—小赵。 小赵是个活泼开朗的男孩，长着一双水汪汪的大眼睛，秀气的鼻子下是一张能说会道的小嘴，...+阅读

The distinction between valuation and measurement. And the advantages and disadvantages of using Fair Value Accounting.Rescher describes valuation as 'acomparative assessment or measurement of something with respect to its embodiment of a certain value.' Accounting valuation is aprocess by which the value of a company is measured in terms of their assets and liabilities for financial reporting purpose. Valuation can be achieved through several methods, with the ultimate goal to present the most precise picture of the company's financial performance. Banks and lenders assessing the viability of a business and loanwill provided based on how they are performing in the market. This process must include the most recent assessment possible of the company because its value may change significantly in just a short period.Campbell defined measurement as 'the assignment of numerals to represent properties of material systems other than numbers, in virtue of the laws governing these properties.' In accounting, measurement is the computation of economic or financial activitiesin terms of money or other measurable elements like hours to produce a product. Accounting measurement is used to compare and evaluate accounting data. Furthermore,measurement in accounting falls into the category of derived measurement forboth capital and profit, and accountants have to measure the value of opening capital, the income received, capital usage and changes in the fair value ofnet assets.The advantages offair value are:Accurate Valuation Fair value accounting can provide more information on asset and liability valuation, it is a market-based presents the result to all market participants instead of only the reporting company. When there is a increasing on assets or liabilities, company will mark up the value of relevant assets or liabilities to current market price to reflect how much the company will receive if the assets being sold or how much it will pay for the liabilities. Comparewith book value, fair value measurement allow the financial records to reflectthe economic reality of the business, because book values tend to underestimate the value of assets.Fair and True Income By using fair value accounting, company will be restricted to manipulate their reported net income. This is because gain or loss form price changes forassets or liabilities under fair value measurement are reported in time when they occurred, and the increasing on assets value or decrease on liabilities will add to net income, conversely i twill reduce company's net income. Hence, management will not able to purposely arrange some assets sales to make the net income look better.Disadvantages of Fair Value:Misleading Information Fair vale does not require a transaction to occur to recognize thechange in value it can recognize profits and losses earlier than historical cost approach. Changes in value are recorded at each balance sheet date,however market changes every second, it affect company valuation of assets andliabilities. When market stabilize, value changes may reverse to their previous level, fair value measurement may overstating values and profits when marketrising and overstating the declines in value when the market goes down, this means that fair value may provided misleading information.Subjectivity Fair value may subjectively determined when the assets are not active inthe market, if the similar items are not found in the market then the fairvalue are not reliable and can be subjective and there is a risk that management of the company may manipulate the value of assets.自己的作业 望采纳。

求关于会计的英文作文！急！

Accounting is an economic management. In the non-commodity economy, accounting directly for property and materials management in commodity economy, because of commodity production and exchange of commodities, economic activity in the property and materials are a form of value performance, accounting is used form of value the management of the property and materials. If accounting is an information system, and mainly focused on corporate and external information users, then that is an economic management accounting activities was mainly within the enterprises, the. History and reality, the accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.

急需一篇会计专业的英语文章翻译成中文要3000字

上市公司会计信息失真的原因 会计信息是管理者、投资者和债权人等改善经营管理、评价财务状况、做出投资决策、防范经营风险的主要依据。会计信息失真将会给管理者、投资者和债权人带来不可估量的损失。尤其是随着市场化进程的加快，企业上市成为了国企市场化的必由之路。按《公司法》和《证券法》的要求，一定的赢利水平是公司成为准上市公司的先决条件，为达到这些条件，不少企业可谓绞尽脑汁通过会计调节来“创造”赢利。会计信息失真从表面看是管理问题，或者是单位领导或者会计人员的个人行为，但究其实质，主要有以下几点原因：

（一） 从宏观层e79fa5e98193e59b9ee7ad9431333264636235面分析会计信息失真的原因，主要是判断企业会计系统运行的制度基础和环境状况，这些因素对会计信息质量的影响往往是根本性的。

（二）从微观层面分析会计信息失真的原因，主要是判断影响企业会计系统运行的各个决定性因素是否以合理的方式存在，这些因素对会计信息质量的影响是最为直接的。Listed companies the reasons of accounting information distortion Accounting information is administrator, investors and creditors, etc to improve management, appraising the financial situation, making the investment decision, guard against operational risks of main basis. The distortion of accounting information will give managers, investors and creditors may bring immeasurable loss. Especially with the accelerating of marketization, enterprise listed became the only state-owned market. According to the company law and the securities law requirements, certain profit level is the company becomes the accurate listed companies to achieve the prerequisites, these conditions, many enterprises has racked its brain through the accounting regulation to ＂create＂ a profit. The accounting information distortion ostensibly is management problems, or unit the leadership or accounting personnel individual behavior, but its essence, basically have the following reasons: (a) from the macroscopic level analysis the reasons of accounting information distortion, mainly is the judgment enterprise accounting system operating system foundation and environmental conditions, these factors on the quality of accounting information is often fundamental influence. (2) from the micro analysis the reasons of accounting information distortion, mainly judgment enterprise accounting system operation affect whether each decisive factors existing in a reasonable way, these factors on the quality of accounting information is the most direct impact.

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