大家幫幫我，求英文翻譯

Because the accounting system and accounting policy has some certain provisions of the listed company in flexibility, makes the choice of accounting policy has certain treatments flexible space. Some listed company it is using it to arbitrarily regulate corporate profits, such as change inventory valuation methods, fixed assets depreciation methods, which will affect the enterprise current accounting profit, even enterprise future earnings. At present, the supervision of accounting policy is more and more strict, that prompted the listed company will more use of accounting estimates that change operation profit. Therefore, the study of the public company accounting estimates the motivation and characteristics, change of securities market supervision policy formulation has very important reference meanings. This paper systematically analyzes the changes of accounting estimate means of manipulating surplus, analyzes the main motivations of the accounting estimates that change, so as to seek standard accounting estimates that the way to change. This paper thinks, listed companies, accounting estimates the economic drivers change includes financing motivation, avoid special treatment motivation, operation profit motive, huge amortize motivation, the enterprise is in these motives are driven by various unreasonable to accounting estimates that change will lead to serious economic consequences, will damage the interests of stakeholders. To this, it is necessary to perfect the accounting standards for enterprises, strengthen accounting estimates that behavior to abuse punishment of accounting estimate means such as strengthening the norms change.