求翻译：.过于详尽、复杂的会计准则带来了准则制订、实施的高成本。力图考虑到所有可能情况的准则制订模式，必然带来百科全书式的会计准则，一些复杂经济业务的准则动辄上百页，由此造成准则制订程序过于繁琐、缓慢。这其中固然有FASB所要求的应循程序或业务性质复杂之故，但力图对每种情况都给出唯一规则的指导思想无疑加大了准则的制订成本。并且，再详尽的规则也是以已发生的事实、或发生事实的预期为考虑对象，当出现经验、预期之外的情况时，着眼具体规则的准则往往难以及时给出恰当的答案，难以适应未来经济发展的需要。是什么意思？

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. Overly detailed and complex accounting norm-setting, implementation and high costs associated with guidelines. Sought to take into account all the possible circumstances of norm-setting mode, inherent encyclopedic accounting standards, some of the complex economic criteria at every turn hundreds o