中翻英 希望能把他翻译成英文!谢谢!

[Abstract] the new Accounting Standard for Business Enterprises No。8 - Impairment of Assets states that "the inventory decline to prepare," "impairment of fixed assets","impairment of construction in progress," "impairment of intangible assets," from 2007 provision can not be red after the beginning of time,only after the disposal of related assets,the accounting treatment again。This is to prevent enterprises from using the provision for impairment and adjust salt to return a profit,it also reflects the development of accounting standards is itself a game。
[Key words] the new accounting standards for impairment of assets profit
Ministry of Finance February 16,2006 promulgated on January 1,2007 First of all listed companies in the implementation of the "Accounting Standard for Business Enterprises" Although the impairment of assets carried out a number of improvements,but still a profit for the enterprises to provide a gap manipulation。In this paper,mainly from impairment of assets to start the development stage,an analysis of criteria for enterprises to take advantage of new profit manipulation,and control of corporate profits,the views and the corresponding control measures。