帮忙翻译。。。。。会计专业英语。。。（英-汉）

Question

不要直接机译呀。。。。。。谢谢啦
Joint Ventures: IFRS requires venturers to record their share of jointly
controlled assets and jointly controlled operations, which do not have
a legal entity structure, and requires venturers to record their interests
in jointly controlled entities. Unlike U.S. GAAP, IFRS includes an option
to present a venturer’s interest in jointly controlled entities under either
the equity method or proportionate consolidation. However, the accounting
treatment for jointly controlled assets and jointly controlled
operations under IFRS is similar to that required for undivided interests
in U.S. GAAP.

Answer 1

合资企业：国际财务报告准则要求，无合法企业法人的企业记录各自在合营产业和管理中的股份，并记录其在合营企业的利润。与美国的一般公认会计原则不同，国际财务报告准则允许在合营企业中，公司依据权益法或比例合并法展现其利润。然而，依据国际财务报告准则对合营产业和管理的处理，与美国一般公认会计原则中对的未分利润规定相类似。

Answer 2

合资企业：根据国际财务报告准则的要求，企业记录合资控股和合资操作，他们无合法实体机构，，于此同时共同合资取得的利润应该也有记载。与美国的GAAP不同，IFRS可依据股本或参股比例呈报合资者即得利润。但对会计核算，类似GAAP