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1、essay写作网（）-专业留学生作业辅导中心美国essay写作-美国环境会计制度化Set of environmental accounting system in the United States, most of them are based on the nature of the usage of resources should be how to make amends and developed the accounting system, he can be summarized as: the meaning of environmental accounting is t
2、o prepare for future humans overall development, both to bring wealth for production, and to ensure that the destruction of the ecological environment of less as far as possible, and a main job duty is accounting set aside funds for reconstruction of environment accounting.在美国有一套环境会计制度，其中大部分是根据资源的使用
3、性质应该如何进行修正和发展的会计制度，他可以概括为:环境会计的意思是准备为未来的人类的全面发展,既给生产带来财富,并确保生态环境的破坏尽可能少,主要工作职责是环境会计的会计拨出资金用于重建。In the United States, the goals of environmental accounting have been developed by two agencies, the environmental protection agency and the chemical technologists association of America. They jointly beli
4、eve that the activities of environmental accounting are not only closely related to the daily operation of enterprises, but also closely related to the external environment. Therefore, the goal of environmental accounting should contain many aspects, and should be divided into two stages to discuss,
5、 one stage for the basic goal, the other stage for the specific goal.在美国，环境会计的目标是由两个机构制定的，环境保护机构和美国化学技术协会。他们共同认为，环境会计活动不仅与企业的日常经营活动密切相关，而且与外部环境密切相关。因此，环境会计目标应该包含很多方面，应该分为两个阶段来讨论，一个阶段为基本目标，另一个阶段为具体目标。The basic objectives of environmental accounting in the United States are as follows: first, to bring
6、 profits and wealth to companies and entrepreneurs; second, while ensuring profits, environmental damage should also be considered, and economic improvement losses should be reserved for this purpose. This requires companies to take environmental protection into consideration when making business de
7、cisions, and make good business decisions when considering environmental protection issues. Sometimes, companies even need to invest some money to improve the environment.美国环境会计的基本目标如下:第一，为企业和企业家带来利润和财富;第二，在保证利润的同时，还应考虑环境损害，并为此目的保留经济改善的损失。这就要求企业在做出经营决策时要考虑环境保护，在考虑环境保护问题时要做出好的经营决策。有时，公司甚至需要投资一些钱来改善环境
8、。Enterprises in the production, will be PaiFangChu certain pollutants, no matter what type of enterprise, will produce certain pollution, of which most old industrial enterprises discharge, while in the United States, the law stipulates that the pollutant emissions from by the enterprise production
9、is not to exceed bid, or emit after processing, enterprise should be a part of the money, or put into artificial, these all belong to the scope of environmental accounting in the United States.企业在生产,将PaiFangChu某些污染物,无论什么类型的企业,将会产生一定的污染,其中最老工业企业排放,而在美国,法律规定,企业生产的污染物排放不超标,或处理后排放,企业应该是一个钱的一部分,或放入人工,这些都
10、属于美国环境会计的范围。The environmental accounting in the United States has the following subjects, including cost accounting, asset accounting, liability accounting, owners equity accounting and profit and loss accounting. In the setting of environmental accounting in the United States, environmental assets
11、are the capital that some assets of an enterprise are capitalized into environmental costs. Environmental cost refers to the environmental cost reserved by an enterprise for the purpose of protecting the environment and repairing the damaged ecology.美国环境会计主要有成本会计、资产会计、负债会计、所有者权益会计和损益会计等科目。在美国环境会计的设置
12、中，环境资产是企业的一些资产被资本化为环境成本的资本。环境成本是指企业为保护环境、修复受损生态而保留的环境成本。First of all, the opportunity cost method is introduced. Opportunity cost method is to give up another objective when choosing one object of a project due to limited resources in production. For example, when people cut down a tree, they dont d
13、irectly measure the value of the tree itself, but they measure the value of the product that can replace the tree, what is its maximum loss value.Then I will introduce the shadow price method. From the perspective of economy, shadow price refers to the income brought when some resources are invested
14、 in production. The meaning of shadow price is the relationship between the abundance of resources and the value of products. The richer the resources are, the lower the price will be.The disclosure of environmental accounting appeared very early in the United States, and the emergence of environmen
15、tal accounting is mainly due to the governments requirements and the demand of the capital market. Now, most enterprises in the United States have environmental accounting disclosure, among which, large companies and listed companies do relatively well in this regard.There are many forms of disclosu
16、re. Some large companies can make announcements through TV, and small companies can also make announcements through newspapers. However, many listed companies have a way of announcement, that is, they can make announcements through annual reports.There are many kinds of environmental information disclosed by listed companies in the United States, among which governance environment is the issued policy, the cost of governance en
