各位大侠，求助翻译会计毕业论文的摘要！！

For 2007 years, promulgate and implement new accounting norm, new norm and old norm to compare to make a lot of changes. In which, "Chang Qi Gu Quan Tou Zi（Long-term share right investment）" cancels the detail subject of "Gu Quan Tou Zi Cha E（Share right investment difference）", this also signifies to cancel for a long period share right investment in the law of rights and interests take off the accounting of share right investment difference. This paper first chapter, first, discuss the definition for share right investment difference of old accounting norm, again from first investment and make investment again two condition give an example respectively to introduce , then, handle again with new norm as these cases go on. This paper second chapter, introduce the share right investment difference accounting under new accounting norm, new accounting norm invest in share right difference form the way and besides enterprise combined form of dividing into enterprise combined form to form to form , this paper carries out case history respectively. Explain new accounting norm fully to be able to hold back enterprise better to carry out the behavior of artificial regulation accounting information in share right investment business accounting using norm leak. Change rear new norm to invest in the stipulation of difference accounting handling about share right as shi work to have more strong guidance meaning.