英语翻译「摘要」今天,新技术、新规则和新发明不断地重塑着我们的世界.会计准则制定者已采取重大措施来回应这种变化和发展.因

英语翻译
「摘要」今天,新技术、新规则和新发明不断地重塑着我们的世界.会计准则制定者已采取重大措施来回应这种变化和发展.因此,会计基本假设（“假设”）或基础概念（“概念”）不能停滞不前.作为传统的四项假设的替代,本文建议假设可按国家宏观经济调控、会计主体（现实主体与虚拟主体相结合）、持续经营（持续经营与非持续经营；整个企业持续经营与个别分部终止经营同时存在）、时间分期（定期报告与实时披露相结合）、权责发生制与现金流量制、公允价值与成本（公允价值、历史成本、现行成本等各种计量属性并用）、货币与非货币计量单位（财务与非财务数据）等7个概念来描述.另外,财务报表由于允许估计与判断而具有暂时性.使用者凡是意欲应用财务信息进行企业和经济决策时,都必须注意财务信息的这一特性.

The abstract today,the new technology,the new rule and theinnovation unceasingly are remoulding our world.Accountant criterion制定者 has taken the significant measure to respond this kind ofchange and the development.Therefore,accountant the basicsupposition (supposition) or the foundation concept (concept)cannot bog down.As the traditional four suppositions substitutions,this article suggested the supposition may according to the nationalmacroscopic economy regulation,accountant the main body (realisticmain body and hypothesized main body unifies),continues to manage(continues to manage with must continues to manage; The entireenterprise continues to manage and the individual branch terminatedthe management simultaneously to have),the time by stages (periodicreport and real-time disclosed unifies),the power and responsibilityhas the system and the cash current capacity system,the fair and justvalue and the cost (fair and just value,historical cost,present costand so on each kind of measurement attribute and with),the currencyand the non- currency measuring unit (finance with non- financialdata) and so on 7 concepts describes.Moreover,financial report formbecause allows to estimate and to judge has temporary.User every iscares for when the application finance information carries on theenterprise and the economical decision-making,all must pay attentionto the financial information this characteristic