2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、外文翻譯原文：AnAnalysisofInvestmentPropertyFairValueMeasurementModelWithEconomicDevelopmentInvestmentoutlookischangedasatpresentinWesterncountriescompaniesrealestateasaninvestmenttoolisalreadyverycommoneconomicphenomenon.Inrec

2、entyearsthisinvestmentbehaviofsomeenterprisesinChinasincreasinglypopularevensomeenterprisestobecomeneweconomicgrowthpoint.IndertoconfmtoChinaseconomicdevelopmenttrendinlinewiththespiritofconvergenceofinternationalaccount

3、ingpracticesChinasMinistryofFinanceonFebruary152006issuedguidelinesfNo.3investmentproperty.Guidelinesfthefirsttimeinvestmentrealestateasaseparateassettoberecognizedfthefirsttimeintroducedintheassetfairvaluemeasurement.Ho

4、weverinpracticecompaniesstillneedtosolvealotofinvestmentrealestaterecognitionmeasurementrelatedtotechnicalproblems.Thispaperanalyzestheuseoffairvaluemeasurementoftheadvantagesdisadvantagesofrealestateinvestmenttoanalyzet

5、heexistingproblemssolutions.Firstinvestmentrealestatethefairvaluemeasurementmethodoutlined(A)theconceptofinvestmentinrealestateAstheeconomychangesintheconceptofdevelopmentinvestmentrealestatejustasadomesticinvestmentinin

6、creasingthevalueofseveralvarietiessomecompaniesmemepopular.Howeverbefethepromulgationofnewguidelinesfaccountingtreatmentcompaniesinvestinrealestatehavebeentreatedasafixedassetinaccdancewiththeirestimatedusefullifeofextra

7、ctionofdepreciationfixedassetsthatoftendonotreflectthetruevalueofrealestateinvestmentbecauseafewyearslaterthemarketvalueofrealestatemaynotonlyobtainthecostoftheseassetsareusuallyverylowwasduetolresourcelimitationseconomi

8、cdevelopmentotherreasonsassetpricesrisesharplyatthistimetheintroductionoffairvaluemeasurementmodelcanreflectthetruevalueinthemarketmeaccuratelyreflecttheviabilityofenterprisessolvencytheundertakingoffinancialrisksmeusefu

9、linfmationusersmakebettertherightdecisions.2theintroductionoffairvaluemeasurementreflectstheChineseaccountingstardswithinternationalaccountingstardsconvergencewithinternationalstardstomeettheneeds.Astheinternationalaccou

10、ntingmeasurementcommonlyusedbyfairvalueaccountingstardsifwearestillusingthebookvalueofthepastmethodsisnotconducivetoChinasaccountingIndustryinternationalstardsisnotconducivetoChinasaccountingindustry.Marketeconomyinessen

11、ceisafaireconomyadeparturefromtheprincipleoffairnessboundtoanegativeimpactonthewholenationaleconomy.3usingthefairvaluemeasurementmodelcanenhancetheabilityofcpatefinance.Sincethecurrentfundingconstraintsindividualenterpri

12、sesespeciallylargedemfrealestatefundsatpresentmostoftherealestatecompanysassetliabilityratiowereabout70%ifweadoptthefairvaluemeasurementmodelwillgreatlyincreasethecompanysassetsdownthegroupsassetliabilityratiosothatunder

13、valuedrealestatevaluationmeinlinewithitsmarketvaluewillnodoubthelptoenhancethecredibilityofenterprisestobankloansstrengthenitsfinancingcapacitywhileincreasingtheassetsequityfinancingofenterpriseswouldgreatlyincreasetheam

14、ountofmoneytoacertainextenttherealestateenterprisefundstoeasethetension.4fairvaluemeasurementmodelcouldenableenterprisestoincreaseprofitswithoutincreasingthesubstantialtax.Accdingtotax(2007)80theprovisionsofenterprisesto

15、fairvaluemeasurementoffinancialassetsfinancialliabilitiesrealestateinvestmentholdingperiodchangesinfairvaluearenotincludedintaxableincomeintheactualdispositionsettlementthedispositionofthepriceobtainedbydeductingthediffe

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