会计英语翻译chapter1.docx
《会计英语翻译chapter1.docx》由会员分享,可在线阅读,更多相关《会计英语翻译chapter1.docx(6页珍藏版)》请在冰豆网上搜索。
会计英语翻译chapter1
ChapteroneIntroductiontoAccounting
1.1BookkeepingandAccounting
Accountingisaninformationsystemthatidentifies,measures,recordsandcommunicatesrelevant,reliable,consistent,andcomparableinformationaboutanorganization’seconomicactivity.Itsobjectiveistohelppeoplemakebetterdecisions.
Anunderstandingoftheprinciplesofbookkeepingandaccountingisessentialforanyonewhoisinterestedinasuccessfulcareerinbusiness.Thepurposeofbookkeepingandaccountingistoprovideinformationconcerningthefinancialaffairsofabusiness.Owners,managers,creditors,andgovernmentalagenciesneedthisinformation.
Anindividualwhoearnslivingbyrecordingthefinancialactivitiesofbusinessisknownasabookkeeper,whiletheprocessofclassifyingandsummarizingbusinesstransactionsandinterpretingtheireffectsisaccomplishedbyanaccountant.Accountantistheindividualwhounderstandstheaccountingprinciples,theoreticalandpracticalapplication,andcanmanage,analyze,andinterprettheaccountingrecords.Thebookkeeperisconcernedwithtechniquesinvolvingtherecordingoftransactions,andtheaccountant’sobjectiveistheuseofdataforinterpretation.
第一章['tʃæptə]会计导论[.intrə'dʌkʃən]
1.1簿记与会计
会计是一个信息系统,[ai'dentəfai]辨别、['meʒəz]测量、记录和交流相关的['reləvənt]、可靠的[ri'laiəbl]、持续的[kən'sistənt]和可比的['kɔmpərəbl]一个组织经济活动的信息。
它的目标是帮助人们做出更好的决定。
对在商业事业取得成功感兴趣的人,对账簿和会计的原理['prinsəpl]的理解是必要的[i'senʃəl]。
账簿和会计的目的['pə:
pəs]是提供消息关于[kən'sə:
niŋ]一个企业的财务事务。
业主,经理,债权人['kreditə],和政府的代理['eidʒənsi]需要这些消息。
一个个体[.indi'vidjuəl]通过记录企业的财务信息赚取生计(earnliving)是簿记员;分类['klæsifai]与汇总企业交易[træn'zækʃənz]和解释[in'tə:
pritiŋ]它们影响[i'fekt]的过程是被会计完成[ə'kɔmpliʃt]的。
会计师是知道会计准则、理论[θiə'retikəl,]与实际['præktikəl]应用[.æpli'keiʃən],能够管理、分析和解释会计记录的人。
簿记员涉及(isconcernedwith)一些技术[tek'ni:
k]包括记录交易,会计师的目的是使用数据作解释[in.tə:
pri'teiʃən]。
1.2TheFieldofProfessionalAccounting
Therearethreefieldsofprofessionalaccounting.
Publicaccountingisanareaofaccountingwhereaccountantsperformtheirservicesforthegeneralpublicratherthanforasingleorganization.Thebasicservicesprovidedbyapublicaccountantareauditingandpreparingtaxreports,assistinginvarioustaxproblems,andmakingrecommendationsforbusinessdecisions.
Mostofthepeopleinthepublicaccountingarelicensedascertifiedpublicaccountants(CPAs).AlmostallcountriesintheworldhavelawsfortheCPAs.InUSA,thecertificationexaminationsarepreparedandadministratedbytheAmericanInstituteofCertifiedPublicAccountant(AICPA).TheequivalentofaCPAinUKiscalledacharteredaccountant.ChineseInstituteofCertifiedPublicAccountants(CICPA)isresponsibleforadministratingChineseCPAs.
Privateaccountingisanareaofaccountingwhereaccountantsperformtheirservicesforasingleorganization.Theprivateaccountantmaintainstheaccountingrecordsandprovidesmanagementwithfinancialdataneededforbusinessdecisions.
Accountantsprovideservicestoalltypesofbusinessentities.Itisimportant,therefore,thatyouarefamiliarwiththecharacteristicsofthedifferentformsofbusinessorganization.Thethreeformsofbusinessownershipareclearlypresentedinthetextandaresummarizedasfollows.
1.2专业会计领域
专业会计包含三个方面。
公共会计是会计的一个领域,会计师提供他们的服务给公众(generalpublic)而不是一个单一的组织。
公共会计师提供的基础服务是审计['ɔ:
ditiŋ]和准备税务报告,辅助各种税务问题,为商务决策提供建议[.rekəmen'deiʃən]。
从事公共会计的大多数人都是得到领有执照的['laisənst]注册会计师['sə:
ti.faid]。
世界上几乎所有的国家都有关于CPA的法规。
在美国,认证考试(certificationexaminations)是由美国会计师协会['institju:
t]准备与实施[əd'ministreit]的。
CPA相当于[i'kwivələnt]英国的特许['tʃɑ:
təd]会计师.中国注册会计师协会对中国注册会计师负责。
私用['praivit]会计是会计的一个领域,会计师提供他们的服务给单一的企业。
私用会计维护[mein'tein]会计信息,为管理部门提供企业决策所需要的财务数据。
会计师提供服务于所有类型的商务实体。
它是重要的,因为,你必须熟悉(befamiliarwith)商务组织不同形态的特点。
企业所有权(businessownership)的三种形式在文章中被清楚地阐述,概述['sʌməraiz]如下。
Asingleorsoleproprietorshipisabusinessthatisownedbyoneindividualbutisnotestablishedasaseparateentityunderthelaw.
Apartnershipdiffersfromasingleproprietorshiponlyinthatithasmorethanoneowner.Theownerorownersofproprietorshipsandpartnershipsarepersonallyliableforthedebtsofthebusiness.
Acorporationisestablishedunderthelawasaseparateentity,hence,itsowners(shareholders)arenotliableforthedebtsofthecorporation.
Thechiefaccountingofficerinamedium-sizedorlargebusinessisusuallycalledthecontroller,whomanagestheworkoftheaccountingstaff.Theworkofaccountantinaprivatebusinessmainlyincludesthedesignofaccountingsystem,costaccounting,internalcontrolandauditing.
Governmentandnonprofitaccountingisanareaofaccountingwhereaccountantperformtheirserviceforlocal,state,andfederalgovernmentalagencies,aswellasfornonprofitorganizations.Thegovernmentaccountantperformsallthefunctionsofprivateorpublicaccountant.Nonprofitorganizationsincludeuniversities,hospitals,churches,symphonyorchestras,chari