英语翻译5.2 Financial accounting and the accountingprofessionIn

英语翻译
5.2 Financial accounting and the accounting
profession
In 1992,the European Union (EU) released a document entitled
Towards Sustainability as part of its Fifth Action Programme.One of
the suggestions of the Programme was for the accounting
profession to take a role in implementing costing systems that
internalise many environmental costs which were previously
ignored.Traditional financial accounting typically ignores social
and environmental costs and benefits because of issues associated
with such things as control.Specifically,the EU called for a
redefinition of accounting concepts,rules,conventions and
methodology so as to ensure that the consumption and use of
environmental resources are accounted for as part of the full cost
of production and reflected in market prices.78 The rationale for
the EU’s proposal was that if prices reflected the full costs of
production,including environmental costs,then such costs would
flow through the various production and consumption cycles and,
as a result of the higher costs,there would be an inclination
towards more sustainable consumption patterns.
流畅一点,绝不要在线翻译.
里面的78两个数字省去。
若流畅翻译，150后再追加50分。想再加，但200是最高分的。

此答复请楼主绝对放心,翻译准确、达意,杜绝机译.
5.2 Financial accounting and the accounting profession
5.2 财务会计和会计专业
In 1992,the European Union (EU) released a document entitled
Towards Sustainability as part of its Fifth Action Programme.1992年,作为其《欧洲第五期环境行动计划》的一部分,欧盟发布了一份题为“走向可持续发展”的文件.
One of the suggestions of the Programme was for the accounting
profession to take a role in implementing costing systems that
internalise many environmental costs which were previously
ignored.该行动计划的建议之一是,会计专业要在实施成本核算体系中发挥作用,从而使很多过去忽略的环境成本内在化.Traditional financial accounting typically ignores social
and environmental costs and benefits because of issues associated
with such things as control.传统的财务会计一般都忽略社会的和环境的成本和效益,因为这些问题与控制之类的事情联系在一起.
Specifically,the EU called for a redefinition of accounting concepts,rules,conventions and
methodology so as to ensure that the consumption and use of environmental resources are accounted for as part of the full cost of production and reflected in market prices.欧盟明确提倡对会计的概念、准则、惯例和方法进行重新定义,从而确保环境资源的消耗和使用占据整个生产成本的一部分,并反映到市场价格中.78 The rationale for the EU’s proposal was that if prices reflected the full costs of
production,including environmental costs,then such costs would
flow through the various production and consumption cycles and,
as a result of the higher costs,there would be an inclination
towards more sustainable consumption patterns.
欧盟建议的基本原理是,如果价格反映了生产的整个成本,包括环境成本,那么这样的成本就会流过各种市场和消费循环,而且由于成本较高,就会向可持续发展的消费模式发生倾斜.