哪位高手能帮我翻译一下下面这段话啊？急急急啊！

作者&投稿：父衬（联系方式在网页底部的电邮联系）

请问哪位高手能帮我翻译一下这段话啊！急啊，最好在这两天内，谢谢啦！答得最准确的另有奖赏哦！~

In this thesis, the theoretical basis from the borrowing costs and the accounting treatment of specific content to start, we first study the capitalization of borrowing costs the scope of the guidelines, capital of the period, the theoretical basis of the amount of capitalization; through the scope, duration and amount of understanding, New guidelines for the capitalization of borrowing costs may be added to inventory the range of assets and investment real estate, capital of the loan may be extended to the general borrowing costs, amortization of premium or discount the borrower to cancel the straight-line method, specialized loan interest The amount of capitalized costs no longer occur in the calculation of acquisition or construction of fixed assets, expenditures on the hook for the ancillary costs capitalized amount, not the old guidelines for smaller ancillary costs may be expensed directly to the special requirements; and then apply Paper illustrates the application of the borrowing costs, and the implementation of our listed company's financial position, operating results, cash flow and future development of enterprises and other implications. After the above discussed the implementation of accounting standards that companies with borrowing costs to the enterprise profit manipulation, cosmetic accounting reports provide new space, and because of accounting and tax law also makes the difference between the income tax adjustment of borrowing costs is more complicated. This requires that we continue to strengthen accounting supervision, and strengthen loan management, accounting and tax laws to strengthen the coordination, improve the professional skills of accounting education and professional ethics education, so that a better implementation of guidelines for borrowing costs.
Key words: criteria for borrowing costs, the theoretical basis, accounts processing, applied research

1、投资者。投资者是会计信息的最主要的使用者之一。首先，投资者出于对投资的安全性和收益性的考虑，非常关心企业的环境绩效会对企业财务上的安全性和盈利能力产生何种影响。其次，由于投资者素质和修养的不断提高，道德投资的观念开始被一些投资者所接受，甚至在有些国家里产生了专门的道德投资机构。道德投资，意指投资者只对那些具有良好的环境意识并主动承担环境责任的企业投资。那么，这些投资者将会非常重视企业的环境绩效，至少会将环境效益与经济效益并重，他们对于企业的环境信息自然也就产生了需求。
Investors. Investors is one of the main users of accounting information. First, the investors out of the safety of the investment and profitability considerations are very concerned about the safety and profitability of corporate finance corporate environmental performance will what impact. Second, due to the continuous improvement of investor quality and culture, the concept of ethical investment by some investors accepted, even in some countries where specialized ethical investment institutions. Ethical investment means that investors are only for those who have a good awareness of the environment and environmental responsibility initiative corporate investment. Well, these investors will attach great importance to the environmental performance of the enterprise, at least will both environmental and economic benefits for enterprise environmental information, they naturally demand.
2、金融机构。在现代社会里，银行、保险公司等金融机构是一支重要的经济和社会力量。由于环境问题的日益重要，各种金融机构的基本业务活动中都开始引入了环境问题。在投资者出资开办企业后，银行就成为企业日常融资的最主要的对象。银行在发放贷款时，出于贷款的安全性必须全面分析企业的财务状况，分析由环境问题可能引发的潜在的负债和风险。与银行的考虑相类似，保险商也开始关注环境问题可能招致的风险。保险商如果不对企业投保的财产上所隐含的环境风险予以足够的重视，它们将有可能替企业承担巨大的环境治理开支从而招致巨大的损失。保险商必须根据企业的环境绩效来确定可以接受的投保范围和基数。为了这种评估，保险商也会非常重视企业的环境信息。

Financial institutions. In modern society, banks, insurance companies and other financial institutions is an important economic and social forces. Basic business activities of the various financial institutions due to the environmental problems increasingly important, the introduction of environmental problems. Funded investors to start a business, the Bank has become the most important objects of the day-to-day financing of enterprises. Bank loans, for the security of the loan must be a comprehensive analysis of the financial condition of the enterprise, potential liabilities and risk analysis may be caused by environmental problems.Banks consider similar insurers begin to focus on environmental issues that may be incurred by risk. Insurers not corporate property insurance on the environmental risks implied sufficient attention, they will likely to incur huge losses for businesses to bear the huge expenditure on environmental governance. Insurers must be based on the environmental performance of the enterprise to determine acceptable insurance coverage and cardinality. For this assessment, the insurer will attach great importance to the enterprise environment.
3、企业管理当局。企业管理当局也是环境会计信息的重要使用者，而且他们可能对此要求的更全面、更具体、更快速，他们需要利用环境会计信息以帮助解脱所承担的财务和环境责任，帮助实施环境管理和经济管理的各个有关环节。

Enterprise management authorities. Enterprise management authorities is also important environmental accounting information users, and they may have this requirement more comprehensive, more specific, more quickly, they need to take advantage of environmental accounting information to help extricate assumed financial and environmental responsibility, to assist in the implementation of environmental management and various aspects of economic management.

4、消费者。随着人们物质生活水平的提高，他们越加关心所消费的产品和劳务对于他们是否具有生理上的和经济上的不利的影响；由于消费者素质和修养的提高，他们会关心自身的消费是否会对他人和地球环境造成危害。当今的市场消费倾向表明，同类的产品和劳务，人们总是愿意购买那些具有良好的环境形象和具有绿色标志的产品和劳务，绿色消费主义的倾向正在逐渐成为时尚，人们正在越来越对绿色商品和绿色企业感兴趣。产品和劳务的经销商们受最终消费者的影响，也开始重视环境问题，他们会关心供应商的产品和劳务在使用中和使用后是否存在环境污染的问题，关心供应商在生产过程中是否履行了环境责任，关心他们所经销的商品和劳务是否具有绿色标志。所有这一切都要求企业要有一个良好的环境形象，这种形象只能依靠企业不断地对外披露环境信息来满足。

Consumers. With the improvement of people's material standard of living, they are increasingly concerned about the consumption of products and services they will care about their own consumption is due to the improved quality and culture of the consumer, whether they have adverse physical and economic impact; be others, and the Earth's environment hazards. Today's market, the propensity to consume similar products and services, people are always willing to buy those products and services that have a good environmental image and a green flag, green consumption tendencies are becoming fashionable, people are increasingly on the green Goods and green enterprises interested. Distributor of products and services are affected by the final consumer, but also starting to focus on environmental issues, they will care for the supplier of products and services and the existence of the problem of environmental pollution, care whether suppliers in the production process fulfill environmental responsibility, concern for the distribution of goods and services they have the green flag. All of which requires enterprises to have a good environmental image, this image can only rely on the companies continue to disclose environmental information to meet.

（这次格式排好了）

我相信我是为联合国每位真诚而又认真的代表发言，因为今天早上我们听过的演讲鼓励我去相信这个事情。所以我说这次周年纪念是对过去的失败一次诚实的评估，与一个公正的决定相匹配，这个决定会让我们在未来做得更好，只有这样我们才来从挫败中走出来，把这次周年纪念变成一种鼓励和成就。

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哪位高手能帮我翻译一下下面这段话啊？急急急啊！

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