【正文】 needs, but also converges with the International 摘要本文提供了一個(gè)方法，以提高財(cái)務(wù)報(bào)表的可靠性和實(shí)用性。s accounting practices from international accounting standards in a gradual manner during the accounting reform in ideas and perspectives enriched the understanding of the financial statements in achievements deserve our full assessment and should be fully , academia and standardsetters are also aware that International Standards are still in the process of purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supplyside and demandside at the same should consider whether financial statements could meet the demands of the macroeconomic regulation and business administration, and whether they are popular with millions of are responsible for preparing financial statements and auditors are responsible for will benefit from the implementation of the new financial , for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly process will not need assets impairment and fair value any books will not record impairment and appreciation of assets any longer, for the historical cost accounting is prehensively value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax will not need to calculate the deferred ine tax expense any longer, and the profitaftertax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for do not need to record the fair value information needed by security investors in the accounting books。第四篇：會(huì)計(jì)專業(yè)英文文獻(xiàn)The Optimization Method of Financial Statements Based on Accounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usefulness of financial Financial Reporting Standards(IFRS)was fundamentally flawed by fair value accounting and assetimpairment to legal theory and accounting theory, accounting data must have legal evidence as its source conventional “mixed attribute” accounting system should be replaced by a “segregated” system with historical cost and fair value being kept strictly apart in financial proposed optimizing method will significantly enhance the reliability and usefulness of financial Based on internationalaccountingconvergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards(hereinafter referred to as “the International Standards”)for Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objective of accounting reformation followingup is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China39。通過燃燒器的氣體流體積發(fā)生改變，SO2稀釋 在煙氣酸露點(diǎn)下運(yùn)行的熱量交換單元將會(huì)導(dǎo)致H2SO4的沉積而引起腐蝕的問題。碳的燃盡，火焰的溫度，傳遞給鍋爐的輻射熱。更高濃度的水分和灰分使燃料/O2的比值更小。表4