翻译一下这篇文章 谢谢 我急用 急急急急急急急急急
两个人坐在一起在一个平面上。其中一人是商人，另一个是农民。他们一言不发地坐了一会儿，然后农夫说，“让我们做些事情来打发时间。”
你打算做什么。商人问。“我们可以问对方问题。”农夫说。“你开始。”“让我们先规定一下，”商人说。“这不公平（公平）。你是一个有很多知识的商人。你知道的事情一定比我多。我只是一个农民。”
“这是规则”商人说。“我们应该收购什么？如果你不知道一个谜的答案，你付我多少钱100.and如果不知道答案，我会付你50美元。”农夫说。他想了一会儿，然后他说，“好吧。这是公平的。谁先来？”
“我会的，”农夫说。“这是我的谜语。什么在他走路时有三条腿，但在飞行时却只有两条腿？”他重复了一遍谜语，“什么在他走路时有三条腿，但在飞行时却只有两条腿？嗯，这是一个很好的人。我不知道答案。”他给农民100元，然后说，“告诉我答案。什么在他走路时有三条腿，但在飞行时却只有两条腿？”我不知道。”农夫说，并给了他50美元
1. The main difference between the old and new accounting standards
1. Impairment of Assets to extend the scope of a more comprehensive and reasonable. In the original accounting system on the basis of a new corporate merger in the form of goodwill. In addition to the special address industry-specific assets: such as inventory, real estate investment, biological assets, construction contracts, leasing, financial assets, oil and gas exploration rights, such as eight assets, the guidelines also a corresponding system in its handling of the impairment of assets A standard.
2. Impairment of Assets of the object more clearly the introduction of the concept of group assets. The original "enterprise accounting system," the eight have asked for impairment of assets based on a single Provision. But in practice, requires individual basis Provision for impairment of assets in preparation for operational difficulties. New guidelines require that assets, including assets of groups and individual assets, assets that group is the smallest businesses can Portfolio. In the individual assets for impairment when it is difficult to determine, in accordance with the relevant assets should be determined asset impairment.
3. In an indication of impairment of judgement, the new guidelines than the current system more clearly. First, enterprises should be clear in the end of the accounting judgement whether there is a possible asset impairment signs. Second, if there is no clear indication of impairment, the assets should not be estimated recoverable amount. Third, it is clear the reputation of a corporate merger, whether or not an indication of impairment, the annual impairment tests.
4. Recoverable amount of measurement principles of practice than the existing system more workable. Assets recoverable amount should be based on the fair value of assets minus the net cost of disposal of assets and expected future cash flows between the present value of the higher requirements
5. Introduced the concept of corporate headquarters assets, making asset impairment of a new method of calculating changes. Headquarters assets is the cause of enterprise groups and the Ministry of assets, not from other assets and assets of a separate group of the cash inflow, the calculation of assets vested in the headquarters of the assets of groups or combinations of group assets recoverable amount, and then with the corresponding book value of assets , According to determine whether the need to recognize impairment losses.
6. Abolished the straight-line amortization of goodwill, the introduction of fair value. The reputation of a corporate merger, at least once in each of impairment testing, and related assets of groups and group composition of assets to be tested. So long as the active market, as long as the fair value, you can use fair value.
7. Defined the impairment of assets Chongjian order. First Chongjian goodwill, the question of goodwill after can Chong Jian-zero assets, or assets portfolio of other assets group projects.
二. Asset impairment criteria will be the implementation of the existing problems
1, the recoverable amount determined
The recoverable amount should be based on the fair value of assets minus the net cost of disposal of assets and expected future cash flows between the present value of the higher determined. Determine the fair value depends on the active on the market quotation or the last market price of the deal, the key elements of the market in China is not perfect, to determine the fair value has brought great difficulties.
2, asset group or combination of group assets identified
For a single asset-based Provision for impairment in operational difficulties, the introduction of new guidelines for the "assets" and "Group portfolio of assets" concept. Given the production and business activities flexible manner, in determining the assets of groups or groups of assets portfolio, of different ways, will directly influence asset impairment should not Provision Provision and the number of such issues, increasing the implementation of the Criteria more difficult.
3, impairment of judgement standards
From the guidelines given an indication of impairment, both external sources of information, have internal sources of information, but there are also signs of not fully list. Accounting practitioners how to correct and reasonable judgement, should be a combination of theory and practice on the necessary guidance, and the necessary training.
我很想了解英语!当然,我喜欢你的课那么多。既然你告诉我们,我变得更有兴趣English.我的成绩也增加了,我很满意你!你的教学方法很好。
你的英语讲得很流利,我真的佩服你!但是正因为如此,有一些学生不能来追你。所以我希望你能说慢一点。此外,我认为的原因,一些学生不能学好英语是他们没有兴趣和热情的英语,所以我希望你能鼓励我们更未来,让每个人都有热情和英语学习的兴趣,所以每个人都能学好英语。最后,当我们有许多家庭作业要做,时间往往是不够的,我希望你可以设置一丁点儿的作业,因此我们有足够的时间去征服我们的弱点,并提高我们的英语!
亲爱的老师,感谢您教导我们东西需要学习,谢谢你们,因为你们在那里为我们当我们有任何问题,谢谢你的投入和有意帮助我们,谢谢你的爱你已经证明了我们。我很幸运,有一位好老师总喜欢叫什么。我将成为什么样的人,你总会有你的权力给我。你教我如何学习,如何生活、甚至如何成为一个人。从你,我学会了什么样的人,我想要的,什么是应给我共度人生。这对我来说意味着一切。你总会有一个很特别的地方在我的内心,我将记住我曾经从你们那里学来的,并在我生命中用着这些知识。
亲爱的老师:
我很想了解英语!当然,我喜欢你的课那么多。既然你告诉我们,我变得更有兴趣English.我的成绩也增加了,我很满意你!你的教学方法很好。
你的英语讲得很流利,我真的佩服你!但是正因为如此,有一些学生不能来追你。所以我希望你能说慢一点。此外,我认为的原因,一些学生不能学好英语是他们没有兴趣和热情的英语,所以我希望你能鼓励我们更未来,让每个人都有热情和英语学习的兴趣,所以每个人都能学好英语。最后,当我们有许多家庭作业要做,时间往往是不够的,我希望你可以设置一丁点儿的作业,因此我们有足够的时间去征服我们的弱点,并提高我们的英语!
亲爱的老师,感谢您教导我们东西需要学习,谢谢你们,因为你们在那里为我们当我们有任何问题,谢谢你的投入和有意帮助我们,谢谢你的爱你已经证明了我们。我很幸运,有一位好老师总喜欢叫什么。我将成为什么样的人,你总会有你的权力给我。你教我如何学习,如何生活、甚至如何成为一个人。从你,我学会了什么样的人,我想要的,什么是应给我共度人生。这对我来说意味着一切。你总会有一个很特别的地方在我的内心,我将记住我曾经从你们那里学来的,并把knowlegethrough我的生活。
你这个原文可能有打错哦，后面有个词翻译不出来
