The obvious implication to be drawn

The obvious implication to be drawn from the recent U.K. experience is that it is difficult to bring about a rapid fundamental change in accounting methods. Current cost accounting is a new, untried system of accounting, and its benefits are not altogether clear. However, since SSAP 16 has developed through a process of evolution, it has generated more support than the first attempt to replace historical costs by current costs (ED 18).
This evolutionary process is illustrated by the amount of discussion and experimentation which took place in the U.K. during the five years after the Sandilands report. During that time, there were many disagreements and various proposals and counterproposals, including the proposals of the Consultative Committee of Accountancy Bodies (CCAB),2i ED 18, the Hyde guidelines and SSAP 16. This experience suggests that progress should be made slowly ,through a process of building up experience and confidence in the new system, and the standard must be acceptable to both accountants and financial statement users.

結果 (中文) 1:

显而易见，这说明拟从最近的英国的经验是很难带来基本的会计处理方法的快速变化。目前的成本核算是会计，一个新的、 未经系统和它的好处是不完全清楚。然而，由于实务 16 已通过一个演进的过程，它具有生成更多的支持，比第一次尝试替换当前成本 (ED 18） 的历史成本。这个进化过程说明了大量的讨论和实验德伦报告公布后的五年期间在英国举行的。那段时间，有很多的分歧和各种提案和相悖意见，包括建议的咨询委员会的会计机构 （CCAB）、 2i ED 18、 海德准则和实务 16。这个经验表明应通过一个过程建立的经验和信心，在新系统中，慢慢地，取得进展和标准必须是可接受的会计和财务报表使用者。

結果 (中文) 3:

明显的是从最近的英国经验得出的启示是，它是难以实现的会计方法的快速根本变化。现行成本会计是一种会计制度，未经检验的，它的好处是不完全清楚。然而，由于会计准则16有一个演变的过程，发展，它产生了比用现行成本取代历史成本的第一次尝试更多的支持（ED 18）。通过讨论和实验
发生在英国德伦报告五年后的金额是这种进化过程的说明。在这段时间里，有很多不同的意见和各种建议和对策，包括会计机构协商委员会的建议（CCAB），2I 18，海德的指南和准则16。这方面的经验表明，进步缓慢，通过建立经验和新系统的信心的过程，和标准必须对会计师和财务报表使用者接受

。