一段有关会计的英语翻译《高分》

Question

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。

Answer 1

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。