写论文摘要时以一般现在时为主。
介绍背景知识时，要用一般现在时，例如：
Speech recognition is the task of converting speech into text.
语音识别是将语音转换成文本的任务。
叙述研究现状时，也可以用一般现在时，例如：
This essay is to analyse how the era influences corporate cultures, and to give suggestions on the building of corporate cultures.
本文旨在分析时代对企业文化的影响，并对企业文化建设提出建议。
叙述研究结果时，大多数用一般过去时，例如：
Our text achieved the possibility above.
我们的文本实现了上述可能性。
摘要：物价变动是经济活动中一个极为敏感的问题，它既影响企业的生产经营活动，也影响到会计核算结果的真实性。
Abstract: price changes in economic activity is a very sensitive problem, it not only affects the production and operation of enterprises activities, also affect the authenticity of accounting results.
物价因劳动生产率的变化、货币价值本身的变动、商品的市场供求关系的变化、垄断和竞争的作用等诸多因素的影响而发生变动。
Prices for labor productivity change, monetary value itself changes, commodity market supply and demand change, the role of monopoly and competition the influence of factors such as happens fluctuant.
物价变动，会使以历史成本和币值稳定假设为基础进行的会计核算受到冲击。
Price changes, can make the historical cost and currency stable hypothesis of accounting basis to suffer.
由于供求关系、市场结构、技术进步使得商品价格波动幅度加大，使按历史成本会计提供的会计信息失真，物价上涨导致低估资产、少计成本和虚计利润，使企业处于清算状态；
As supply and demand, market structure, technical advances allow commodity price fluctuations increase, make the historical cost accounting provides the distortion of accounting information, rising prices lead to undervalued assets, less cost and virtual project project profits, causes the enterprise to be in liquidation state;
物价下跌，导致高估资产、多摊成本和少计利润，使企业秘密准备得以形成，给国家税收带来损失。
The price will go down, leading to overstate assets, much booth cost and less profit, make enterprise secret plan to prepare to form, losses from state tax.
消除物价变动对会计核算的影响，真实地反映企业财务状况和经营成果，已成为会计核算的一个重要组成部分。
Eliminate price changes the influence of accounting, truly reflect an enterprise's financial position and operating results, has become one of the most important accounting component parts.
因此我们应通过分析物价变动对会计核算的影响，并有针对性地提出了切实可行的减轻和消除这些影响的对策，从而防止会计信息失真，改进和完善我国企业的财务管理，推动整个社会主义市场经济的进步。
So we should through the analysis of price changes accounting influence, and pertinently put forward the feasible reduce and eliminate these effects countermeasures, thereby preventing the distortion of accounting information, improve and perfect our country enterprise financial management, promote the progress of socialist market economy.
