急,下面的英文怎么翻成中文啊?
From the standpoint of one who approaches the subject from any other than a strictly legal point of view ,there will probably be little difference of opinion as to the basic principles involved.There doubtless will be ,however ,some difference of opinion as to the accounting procedures which mr.marple has suggested in connection with some of the situations relating to capital surplus .for example ,the method of presenting treasury stock on the corporate balance sheet as a charge in total against surplus may held ,because it does not indicate as clearly as is sometimes desirable the number of shares of capital stock outstanding in the hands of the public,that method of handling does ,however ,just as effectively reduce the capital in use by the company as the other more usual method which treats treasury stock as an offset to capital stock ,with only the difference between purchase price and the carrying value of capital stock as a surplus adjustment .