谁能帮我把这篇文章反译成中文?(成功追加50分)http://hi.baidu.com/%D3%F7%D0%A1%B7%AB/blog/item/856d4d59034762292834f0d1.html这是文章的地址~谁能帮我把这篇文章反译成英文!打错了,不好意思哦`(谢绝机翻)本

谁能帮我把这篇文章反译成中文?(成功追加50分)http://hi.baidu.com/%D3%F7%D0%A1%B7%AB/blog/item/856d4d59034762292834f0d1.html这是文章的地址~谁能帮我把这篇文章反译成英文!打错了,不好意思哦`(谢绝机翻)本
谁能帮我把这篇文章反译成中文?(成功追加50分)
http://hi.baidu.com/%D3%F7%D0%A1%B7%AB/blog/item/856d4d59034762292834f0d1.html
这是文章的地址~
谁能帮我把这篇文章反译成英文!
打错了,不好意思哦`
(谢绝机翻)本人这个文章是毕业论文....
要准确性高的~

谁能帮我把这篇文章反译成中文?(成功追加50分)http://hi.baidu.com/%D3%F7%D0%A1%B7%AB/blog/item/856d4d59034762292834f0d1.html这是文章的地址~谁能帮我把这篇文章反译成英文!打错了,不好意思哦`(谢绝机翻)本
According to the WTO commitments, to the end of 2006, China will fully open the banking sector. And as the time draws near, China's commercial banks have also accelerated the pace of reform. The state-owned commercial banks, China Construction Bank on October 27, 2005 in Hong Kong Stock Exchange listing, Bank of China is also actively preparing for the listing in Hong Kong, the Chinese Industrial and Commercial Bank of China listing will be completed before the end of this year, China's agriculture banks are listed for the shareholding system reform and a "warm-up" preparations. The joint-stock commercial banks, the Bank of Communications was in June 2005 the first successful listing in Hong Kong, Shenzhen Development Bank, Shanghai Pudong Development Bank, China Merchants Bank, Huaxia Bank, Minsheng Bank this five listed companies are also actively seeking overseas listing, CITIC bank, Guangdong Development Bank, China Everbright Bank, Industrial Bank, Hang Fung Bank,浙商banks are actively preparing for the domestic or overseas listing, and the international track the development of China's banking sector has become an inevitable trend. Along with the internationalization of the banking industry and the continuing development of China's financial KK is also actively promoting the international, which will be on China's commercial banks the quality of accounting information and management have a major impact.
First, the international financial KK trend
Currently, China's banking industry accounting operations followed three different accounting standards: "Financial Enterprise Accounting System" (1993 version), "Financial Enterprise Accounting System" (2001 version) and the International Financial Reporting Standards. Along with the reform of commercial banks continuous progress in commercial banks accounting norms gradually from the 1993 "Financial Enterprise Accounting System" and the 2001 "Financial Enterprise Accounting System" to the International Financial Reporting Standards.
From 1993 to 2000 between China's commercial banks accounting business major follow 1993's "accounting system for financial enterprises," from 2001 to 2003, with the exception of listed joint-stock commercial banks by 2001 "Financial Enterprise Accounting System", the other banks still using 1993 "Financial Enterprise Accounting System" in 2004, after the reorganization of the Finance Bank of China and Construction Bank adopted the 2001 "Financial Enterprise Accounting System", ICBC and the Agricultural Bank still using 1993 "Financial Enterprise Accounting System." joint-stock banks, in addition to CITIC Bank, China Everbright Bank and the wide distribution, other banks have adopted the 2001 "Financial Enterprise Accounting System," from 2005 onwards, the annual report of China's commercial banks prepared to fully adopting the 2001 "Financial Enterprise Accounting system "at the same time, has listed five banks also need According to the SFC in accordance with the requirements of IAS adjustments, but the conversion has not been involved in the International Accounting Standards No. 39 and No. 32 contents or intended to be listed in overseas listing commercial banks have begun to fully adopting International Financial Reporting Standards preparation of the annual report.
In August 2005 the Ministry of Finance issued the "recognition and measurement of financial instruments Provisional Regulations (Trial)" (hereinafter referred to as "Provisional Regulations"), the requirement to January 1, 2006 in the listing and the commercial banks to be listed within the scope of the pilot, marks China's banking industry in the accounting treatment of financial instruments with the international aspects of the first IFRS convergence. In September 2005, the Ministry of Finance issued the "Enterprise Accounting Standard No. insurance - Financial Instruments Recognition and Measurement", "Enterprise Accounting Standard No. insurance - the transfer of financial assets", "Business Accounting Standard No. insurance - Hedging" , "Business Accounting Standard No. insurance - financial instruments presentation and disclosure of" four accounting standards draft. Compared with international practice, the four financial KK, the substance of the draft guidelines and the International Accounting Standards No. 39 and No. 32 of most provisions of the same, taking into full consideration the national conditions of China. "Interim Provisions" KK four financial criteria and the release of the draft, breaking the traditional accounting theory on the shackles of derivative financial instruments, made up for our country in the areas of financial accounting tools blank, is China's accounting standards with international accounting standards towards convergence an important step, China will speed up the internationalization of financial accounting to China's banking sector, especially listed to be listed banks and the financial, operational and management have a major impact.
Second, the internationalization of financial KK of commercial banks balance sheet impact
First, the international financial KK will change the traditional classification of financial assets and liabilities, financial assets will be classified as trading of financial assets held-to-maturity investments, loans and receivables, as well as available-for-sale financial assets will be classified as liabilities trading of financial liabilities, and other financial liabilities, assets and liabilities classified, once established, are not allowed to randomly change. This classification method can fully reflect the commercial banks holding financial instruments aims and intentions, help users statements of commercial banks to make effective risk management judgment.
Secondly, the balance sheet items will be more abundant. According to the "Interim Provisions" requirement, if and only if the contract as a financial tool for the party, the enterprises can balance sheet recognized financial assets or financial liabilities. "Financial assets transfer" confirmed the termination of financial instruments to the conditions that: ownership of financial assets associated risks and returns have been essentially transfer occurred, but did not retain control over financial assets. Under these provisions, commercial banks should be implied derivatives rights and obligations under the contract recognized as assets or liabilities, has been the securitization of credit assets, as well as other conditions are not satisfied with the termination of confirmed financial assets and liabilities to the table to enter the accounting, assets the contents of the balance sheet will become more abundant, the information will be more comprehensive.
Moreover, the financial instruments to fair value measurement of its value with the change in fair value changes. On the one hand, financial assets or liabilities, the fair value of changing the other changes included in the fair value of the current profit and loss or interest, thereby affecting the interests of the changes, in the absence of other assets and liabilities change of circumstances, fluctuations in the value of financial instruments bound to bring assets and liabilities rate fluctuations. At the same time, "Interim Provisions" and the listing of commercial banks to be listed impairment of financial assets has put forward higher requirements, in addition to trading of financial assets, the remaining impairment of financial assets are used "in the future discounted cash flow method", in relation to "5 classification" and would aggravate the volatility of assets.
"Hedging" to engage in hedging activities of the accounting treatment made a clear requirement, a prerequisite for their use - to hedge relations strict requirements. As China's derivatives varieties fewer commercial banks to hedge hedge level still needs to be enhanced, it is difficult to apply the conditions for hedge accounting and therefore the near future hedge accounting of assets and liabilities of commercial banks will not be greatly affected table .
Third, the international financial KK profit and loss account of the impact of commercial banks
(1) commercial banks operating profit and loss impact.
Under the existing accounting framework, the economic value of financial instruments of change in the actual realization only when recognized as income, banks may only lead to increased profits and accounting for a transaction. "Provisional Regulations" require almost all financial instruments in the balance sheet should be recognized, and in accordance with the purpose of holding different financial instruments using different measurement attributes, the transactions of financial assets or financial liabilities arising from changes in fair value of the profits or losses included in the current profit and loss, to be sold, the fair value of financial assets of a change in the profits or losses, directly included in the capital features, thus curbing the use of financial instruments banks manipulated changes in the value of profits behavior. The impairment is provided for shall not be back to the requirements, while also lowering the use of provisions for diminution in profits back to the possibility of manipulation. "Financial assets transferred" to confirm the termination of financial instruments to limit means that commercial banks may be ahead of the profits will be less recognized, the control room was further reduced revenue.
(B) The profit and loss account of the impact of commercial banks.
The internationalization of financial KK also disclosure of the traditional income statement have an important influence on the way. The traditional profit and loss account in accordance with the principle of achieving income is recognized, costs, profits, losses, and the fair value measurement attribute used, in particular derivative confirmation will inevitably lead to the table a lot of unrealized gains or losses on the existence and therefore the historical cost principle and realize principle, the principle of proportion to the principle of moderation and traditional characteristics of the proceeds identify patterns facing an enormous challenge. The face of the continually emerging issues, the Western countries accounting standard-setting bodies such as the United Kingdom's Accounting Standards Board (ASB), the United States Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are working on the statement of financial results improvements, known as a "fourth financial statements," a "comprehensive income statement" is taking shape. The development of China's financial KK, in particular derivative confirmation and the table fair value measurement will be to continuously improve our profit and loss account.
Fourth, the international financial KK commercial banks Quality of Accounting Information
(1) the use of fair value of the commercial banks of the quality of accounting information.
Using fair value measurement of derivatives beneficial to be reflected in the table, enhancing the relevance of accounting information, and more compatible with the current banking risk management practices and modern risk management technology, helps users to understand the financial statements of commercial banks true financial situation Assessment banks more easily through the use of derivatives for risk management effectiveness. The application of fair value of the commercial banks will also have a negative impact on accounting information. Fair value measurement uncertainty, and sets of changes, it is difficult to meet the quality of accounting information reliability requirements. The fair value of any change will be reflected in the income statement, increased volatility of financial reports may result in the banking market economic value erroneous judgment. The reliability of fair value measurement by the degree of market development constraints, non-market determine the value of the assets in banks heavily dependent on the valuation model used by the scientific nature. More importantly, the assumption that all financial institutions under different assumptions of different valuation model, the change in fair value of the impact on the profit and loss accounts in different banks the difference between the poor, and thus reduce the comparability of accounting information. For external independent audit, was confirmed by the fair value model reliability is also facing great challenges.
(B) The method of preparing the impairment of commercial banks changed the quality of accounting information.
My 2001 "Financial Enterprise Accounting System" in the request for special credit assets in accordance with the five-time results, is provided in full, more in line with the objectives of banking supervision, prevent and dissolve banking risks, the protection of depositors and other customers the legitimate rights and interests, and promote the healthy development of the banking industry. "Provisional Regulations" and the listing of commercial banks to be listed impairment of financial assets has put forward higher requirements, in addition to trading of financial assets, the remaining costs to be shared over a measurable impairment of financial assets, the financial assets should be the book value write-down to the recoverable amount, in accordance with the recoverable amount of future cash flows discounted identified. This not only gives full consideration to the debtor's financial situation, collateral operations, but also consider the comprehensive development of the industry in which the debtor's prospects, technology, market, economic or legal environment and time outside factors. Therefore, compared to five classifications, discounted future cash flow method more objective, fair, more in line with the external accounting information disclosure requirements.
Fifth, the international financial KK commercial banks operating on the impact of management
(1) the promotion of commercial banks continue to improve risk management capabilities.
Financial KK, the internationalization process, not just an accounting standard dealing with the conversion process, it is a bank continuously improve the level of internal management process. Commercial banks risk management process involving the following four areas: risk identification mechanisms, risk early warning mechanism, risk decision-making mechanisms, risk aversion mechanism for effective risk management is an indispensable factor, and the measurement of financial instruments, for the impairment is provided, derivatives hedge accounting, the risk of disclosure of financial instruments such as closely linked. Commercial banks only comprehensive risk management system, risk management technical conditions are ripe, financial accounting tools can be effectively used.
(2) regulatory capital of commercial banks to a higher demand.
The internationalization of financial KK impact of the current capital adequacy ratio calculation. According to the current "commercial banks capital adequacy ratio management approach", the capital adequacy ratio under the capital and risk-weighted assets. On the one hand, the fair value of financial instruments frequent changes, an increase of the bank's capital volatility. On the other hand, the calculation of weighted risk assets include the business table below the line of credit risk and market risk business. In accordance with the "Interim Provisions" requirement, tables, in the derivatives business will be incorporated into part of the table reflect, and this is bound to affect the calculation of weighted risk assets. In asset securitization, "the transfer of financial assets" provisions, assets can be transferred from table to table outside the main basis for ownership of financial assets associated risks and returns have been essentially transfer occurred, but did not retain control over financial assets.
Therefore, if the securitization of credit has assets in the balance sheet should reflect that commercial banks could not through asset securitization in the capital receive regulatory concessions so as to enhance the supervision of the commercial banks capital requirements. Therefore, the international financial KK not only affect the commercial banks the quality of accounting information, and improve the supervision of the commercial banks capital requirements, to a certain extent, may reduce commercial bank's capital adequacy ratio. Commercial banks only through improving the quality of assets and credit risk management capabilities and upgrade level of profits and vigorously developing intermediate business including continuously improve regulatory capital levels, the regulatory authority can only be achieved on capital requirements, to resist the risks in banking.
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这文章本身就是中文的。。。。。。

According to go into a life time commitment, to 2006 China will open banking completely at the end of every year.And along with time of close by, the commercial bank of China also sped reform of step....

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According to go into a life time commitment, to 2006 China will open banking completely at the end of every year.And along with time of close by, the commercial bank of China also sped reform of step.In the stateowned commercial bank, China constuct bank already in 2005 on October 27th in Hong Kong of the stock exchange nominal quotation appear on market, the Chinese bank also is preparing and plan actively in Hong Kong to appear on market, Chinese industry and business bank's appear on market will also complete before the end of this year, Chinese agriculture bank just for the share system reformation and appear on market to carry on"warming up" preparation.In the share system commercial bank, the transportation bank has already led off in Hong Kong to appear on market successfully in June of 2005, Shenzhen develops bank,the development bank in the river bank east of Shanghai and canvass business bank,the China bank,the people's livelihood bank these five listed companies also are looking for an overseas to appear on market actively, in the letter bank,Guangdong develop bank and brighten plentiful bank,the 浙 commercial bank of bank,兴 industry bank,恒 to go is preparing and plan actively in the domestic or the overseas to appear on market, is in line with nations to have become the inevitable trend that the Chinese banking develop.And internationalize along with the banking of develop continuously, our country the internationalization of the financial KK also at aggressive propulsion, this will to our country commercial bank accountancy's information quality and management man