英语翻译第二阶段：1979年-1992年,部分借鉴国际惯例党的十一届三中全会以来,由于对外开放政策的实施,一些外商纷纷到

英语翻译
第二阶段：1979年-1992年,部分借鉴国际惯例党的十一届三中全会以来,由于对外开放政策的实施,一些外商纷纷到我国投资,中外合资经营企业大量涌现.但是,我国企业当时实行的是按所有制、分行业的会计制度,特别是三段平衡式的资金平衡表,使得中外合资经营企业的外方人员在会计核算和利用会计信息方面有很大困难,迫切需要出台新的制度来解决实际工作中的问题.
在这一会计制度中,凡是与国际惯例相类似的会计程序与方法尽量采用了国际上通行的方法和表达方式,例如无形资产与开办费的摊销、加速折旧法在限制条件下的应用等.《中外合资经营企业会计制度》的颁布与实施是我国会计国际化的一个重要开端.
第三阶段：1992年-1997年,广泛借鉴国际惯例随着外商在华投资的增加,中外合资经营企业已不是独有的组织形式,外商独资企业、中外合作经营企业层出不穷,统一规范上述三类外商投资企业的会计核算显然十分必要和迫切.该制度在会计确认与计量的具体规定中更为广泛地借鉴了国际惯例.
这些制度解决了改革前由40多个分行业按所有制成分区别的会计制度中有关会计指标不可比的大问题.新的行业会计制度规定的会计科目中,有5%以上属于共性科目.它在借鉴国际惯例的同时,也充分体现了各行业的特点和政策要求.
第四阶段：至今,构建按经济业务统一规范的会计准则体系《企业会计准则》和分行业会计制度实行之后,由于不同行业财务报表项目有所不同,在上市公司信息揭示,企业兼并以及财务报表合并等诸多方面存在着不便.为了增强财务信息的可比性,规范财务信息的披露,建立一套适用于不同行业的所有制形式的企业会计准则体系就显得十分必要.

第一段；The second phase: 1979 -1992, part of the learning from international practice since the Third Plenary Session of the Eleventh Party, due to the implementation of open-door policy, to have some foreign investment in China, Sino-foreign joint ventures in large numbers. However, our business is based on ownership was imposed, sub-sector accounting system, particularly the three sections of balance sheet balanced funds, making foreign joint ventures and foreign personnel in the accounting aspects of the accounting information is very difficult urgent need to introduce a new system to solve problems in practical work. In this accounting system, all with international practices and accounting procedures similar to
第二段；The third stage: 1992 -1997, the broad reference to international practice with the increase of foreign investment in China, Sino-foreign joint venture is not unique to the organization, foreign-owned enterprises, Sino-foreign joint venture after another, these three types of standardized Accounting for enterprises with foreign investment is clearly very necessary and urgent. The system of accounting recognition and measurement of the specific provisions more broadly draws on international practices. Solve these systems by the more than 40 minutes prior to the reform of ownership composition by sector accounting system in the difference between the accounting indicators are not comparable to a big problem. Provisions of the new accounting system the accounting industry subjects,
第三段；The fourth stage: so far, building a unified standard by economic business accounting standards system, \u0026quot;Enterprise Accounting Standards\u0026quot; and the sub-sector accounting system is implemented, due to the different industries have different financial statements, the information revealed in the listed companies, corporate mergers and financial statements there are many aspects of mergers and other inconvenience. To enhance the comparability of financial information, regulate the disclosure of financial information, to establish a suitable form of ownership in different sectors of business accounting standards it is very necessary.