下半部的英文

the upper of,the underneath of 或the top of,the bottom of

Second, derivation financial instruments' accountant disclosed Accountant disclosed the goal, lies in the report form user promptly, to understand correctly enterprise's financial situation, the management performance and the cash flow parties concerned's information, is advantageous makes the correct forecast and the decision-making. But, the existing financial report system cannot satisfy the full disclosure derivation financial instruments information completely the need, the related project or the dissociation are unable outside the table to be able to reflect that or essential information and so on sound value, risk are unable to carry on the disclosure. three, our country develops derivation financial instruments accountant related to suggest that present, the Bank of China, the China ICBC has developed the broker foreign exchange business's service, including using the foreign exchange, the interest rate derivation tool carries on a set of time to take refuge from danger and so on, domestic big enterprise for aspect and so on circumvention foreign exchange risks, also entrusts the bank to carry on some derivation transaction in the international market. In accountant processes on, what the majority banks use is outside the historical costs and the table disclosed unifies method: Has realized the part at the end of the period the unified exchange rate conversion which announces according to the People's Bank of China is the Renminbi, has not realized the part rights and obligations not to confirm generally in the table. Simultaneously various banks' accountant processes is not unified, the report form commeasurability is bad, and risk information disclosure serious insufficient. Moreover, our country mainly implements the non-scene to the risk high financial organ derivation transaction to supervise afterward at present, and the method is also quite unitary, mainly through the verification organization sending financial reporting and the service statistical table realizes, and the frequency is low, basically only then monthly report, quarterly report and annual report and so on. Therefore, because brings is insufficient to the risk which the derivation financial instruments, or measure not strength. however , when the market economy, the risk is ubiquitous, does not have not, the enterprise operating results' quality is not only decided by the administrative personnels and staff's level of effort, moreover is decided by the guard and circumvention risk ability, the market risk can submerge enterprise's operating results every time even to force the business failure to go out of business. Certainly, must consider mutually the coordinated question. Moreover, in practical work, because the derivation financial instruments produce the time is short, moreover the nature is complex, involves to the finance, the tax revenue, the law, the finance and accounting and so on wide realm, the possible many jobholders to understand not really to it, but its noble character danger set the Gauguin entire request to the jobholders, if the jobholders understanding is not deep, understands airtight, will possibly cause the inestimable losses to the enterprise. Therefore, must strengthen jobholders' service theory training, causes them to know well the derivation finance transaction, understands the market laws and regulations, simultaneously takes the occupational ethics training, causes the business risk to fall as far as possible to lowly, and the benefit achieves in a big way.Second, the accounting of derivative financial instruments disclosure Accounting disclosure is aimed at users statements timely and correct understanding of the financial position, operating results and cash flows of information relevant parties, in order to make the right prediction and decision-making. However, the existing financial reporting system does not fully meet the full disclosure of derivative financial instruments information needs related projects or游离于table, not to reflect the fair value or, where necessary, risk and other information can not be disclosed. Third, China's accounting of derivative financial instruments to the relevant recommendations Currently, the Bank of China, Industrial and Commercial Bank of China have carried out Valet foreign exchange trading business, including the use of foreign exchange, interest rate derivatives for hedging hedging, the domestic large enterprises to hedge foreign exchange risk areas, also commissioned by the bank in On the international market for a number of derivative transactions. In accounting treatment, most banks is based on historical cost and form of a combination of disclosure: the realization of the People's Bank of China announced by the end of the unity of the RMB exchange rate conversion, not realizing some of the rights and obligations of the table is not generally recognized. At the same time the bank's accounting treatment are not uniform, the statements of the comparability of poor, and risk a serious shortage of information disclosure. In addition, China to a higher risk of major financial institutions derivative transactions after the implementation of the off-site supervision and also means a single comparison, mainly through the agencies submit audited financial statements and business tables and achieve a lower frequency, basically only Monthly, Quarterly and annual reports, and so on. Therefore, because of derivative financial instruments the risks arising from inadequate or ineffective measures. However, in a market economy, the risk is everywhere, ever, business performance is good or bad depends not only on the management personnel and workers of the effort level, but also on the prevention and the ability to avoid risks, market risks will be the time Flooded the operating results of enterprises and even forced the enterprises of bankruptcy. Of course, this one should also consider whether the co-ordination problems. In addition, in practical work, because of derivative financial instruments have a short time, but also complex in nature, involve financial, tax, legal, accounting and other fields, may not understand many of its employees, but the high-risk nature of the Employees raised higher and more all the requirements, if employees do not understand this deep, do not thoroughly understand, it might have caused immeasurable losses enterprises. Therefore, we must strengthen the training of employees in the business, so that they familiar with derivative financial transactions, understand the market and regulations, while focusing on professional ethics training to enable enterprises to minimize risk as much as possible and achieve maximum efficiency.

i won't let you go!

分这么高,我得好好翻译才行啊Second, derivation financial instruments' accountant disclosed Accountant disclosed the goal, lies in the report form user promptly, to understand correctly enterprise's financial situation, the management performance and the cash flow parties concerned's information, is advantageous makes the correct forecast and the decision-making. But, the existing financial report system cannot satisfy the full disclosure derivation financial instruments information completely the need, the related project or the dissociation are unable outside the table to be able to reflect that or essential information and so on sound value, risk are unable to carry on the disclosure. three, our country develops derivation financial instruments accountant related to suggest that present, the Bank of China, the China ICBC has developed the broker foreign exchange business's service, including using the foreign exchange, the interest rate derivation tool carries on a set of time to take refuge from danger and so on, domestic big enterprise for aspect and so on circumvention foreign exchange risks, also entrusts the bank to carry on some derivation transaction in the international market. In accountant processes on, what the majority banks use is outside the historical costs and the table disclosed unifies method: Has realized the part at the end of the period the unified exchange rate conversion which announces according to the People's Bank of China is the Renminbi, has not realized the part rights and obligations not to confirm generally in the table. Simultaneously various banks' accountant processes is not unified, the report form commeasurability is bad, and risk information disclosure serious insufficient. Moreover, our country mainly implements the non-scene to the risk high financial organ derivation transaction to supervise afterward at present, and the method is also quite unitary, mainly through the verification organization sending financial reporting and the service statistical table realizes, and the frequency is low, basically only then monthly report, quarterly report and annual report and so on. Therefore, because brings is insufficient to the risk which the derivation financial instruments, or measure not strength. however , when the market economy, the risk is ubiquitous, does not have not, the enterprise operating results' quality is not only decided by the administrative personnels and staff's level of effort, moreover is decided by the guard and circumvention risk ability, the market risk can submerge enterprise's operating results every time even to force the business failure to go out of business. Certainly, must consider mutually the coordinated question. Moreover, in practical work, because the derivation financial instruments produce the time is short, moreover the nature is complex, involves to the finance, the tax revenue, the law, the finance and accounting and so on wide realm, the possible many jobholders to understand not really to it, but its noble character danger set the Gauguin entire request to the jobholders, if the jobholders understanding is not deep, understands airtight, will possibly cause the inestimable losses to the enterprise. Therefore, must strengthen jobholders' service theory training, causes them to know well the derivation finance transaction, understands the market laws and regulations, simultaneously takes the occupational ethics training, causes the business risk to fall as far as possible to lowly, and the benefit achieves in a big way.

Second, the accounting of derivative financial instruments disclosure Accounting disclosure is aimed at users statements timely and correct understanding of the financial position, operating results and cash flows of information relevant parties, in order to make the right prediction and decision-making. However, the existing financial reporting system does not fully meet the full disclosure of derivative financial instruments information needs related projects or游离于table, not to reflect the fair value or, where necessary, risk and other information can not be disclosed. Third, China's accounting of derivative financial instruments to the relevant recommendations Currently, the Bank of China, Industrial and Commercial Bank of China have carried out Valet foreign exchange trading business, including the use of foreign exchange, interest rate derivatives for hedging hedging, the domestic large enterprises to hedge foreign exchange risk areas, also commissioned by the bank in On the international market for a number of derivative transactions. In accounting treatment, most banks is based on historical cost and form of a combination of disclosure: the realization of the People's Bank of China announced by the end of the unity of the RMB exchange rate conversion, not realizing some of the rights and obligations of the table is not generally recognized. At the same time the bank's accounting treatment are not uniform, the statements of the comparability of poor, and risk a serious shortage of information disclosure. In addition, China to a higher risk of major financial institutions derivative transactions after the implementation of the off-site supervision and also means a single comparison, mainly through the agencies submit audited financial statements and business tables and achieve a lower frequency, basically only Monthly, Quarterly and annual reports, and so on. Therefore, because of derivative financial instruments the risks arising from inadequate or ineffective measures. However, in a market economy, the risk is everywhere, ever, business performance is good or bad depends not only on the management personnel and workers of the effort level, but also on the prevention and the ability to avoid risks, market risks will be the time Flooded the operating results of enterprises and even forced the enterprises of bankruptcy. Of course, this one should also consider whether the co-ordination problems. In addition, in practical work, because of derivative financial instruments have a short time, but also complex in nature, involve financial, tax, legal, accounting and other fields, may not understand many of its employees, but the high-risk nature of the Employees raised higher and more all the requirements, if employees do not understand this deep, do not thoroughly understand, it might have caused immeasurable losses enterprises. Therefore, we must strengthen the training of employees in the business, so that they familiar with derivative financial transactions, understand the market and regulations, while focusing on professional ethics training to enable enterprises to minimize risk as much as possible and achieve maximum efficiency.