會計專業(yè)外文翻譯7

1、<p>　　Accounting </p><p>　　Introduction </p><p>　　Every organization uses accounting. The corner store keeps accounting records to measure its success selling groceries. The largest corpora

2、tions need accounting to keep track of their locations, employees, and transactions. And all the dot-coms must account to keep track of their transactions. Why is accounting so important? Because is helps an organization

3、 the same way a model helps an architect construct a building. Accounting helps the manager understand the organization without drowning in i</p><p>　　Accounting offers exciting career opportunities. Account

4、ing careers are usually divided into two areas: private accounting and public accounting.</p><p>　　Private Accounting </p><p>　　Private accountants work for a single business, such as a local d

5、epartment store, the McDonalds’s restaurant chain, or Eastman Kodak Company. Charitable organizations, educational institutions, and government agencies also employ private accountants. The chief accounting officer usual

6、ly carries the title of controller, treasurer, or chief financial officer (CFO). This person often has the status of a vice president. Accountants who have met certain professional requirements in the area of manage</

7、p><p>　　Private accountants perform a wide variety of services:</p><p>　　· Budgeting sets sales and profit goals and develops detailed plans (called budgets) for achieving those goals. Some of

8、 the most successful companies in the United States have been pioneers in the field of budgeting—Procter & Gamble and General Electric, for example.</p><p>　　· Information systems design identifies

9、the organization’s information needs, both internal and external. Systems designers develop and implement information systems to meet those needs.</p><p>　　· Cost accounting analyzes a business’s costs

10、to help managers control expenses. Cost accounting records guide managers in pricing their products and services to achieve greater profits. Also, cost accounting information shows when a product is not profitable and sh

11、ould be dropped.</p><p>　　· Internal auditing is performed by a business’s own accountants. Large organizations, such as Motorola, Bank of America, and 3M, maintain a staff of internal auditors. These a

12、ccountants evaluate the firm’s accounting and management systems to improve operating efficiency and to ensure that employees follow company policies. </p><p>　　1.2 Public Accounting </p><p>　　P

13、ublic accountants serve the general public and collect professional fees for their work, much as doctors and lawyers do. Public accountants are a small fraction（about 10%）of all accountants. Accountants who have met cert

14、ain professional requirements in law, auditing, and accounting are designed as certified public accountants (CPAs).</p><p>　　Like private accountants, public accountants provide valuable services：</p>

15、<p>　　· Consulting describes the wide scope of advice CPAs private to help managers run a business. As accountants look deep into an organization, they find many ways to improve the business’s operations. Acco

16、untants’ help their clients recruit executives, reorganize the business, and plan mergers with other companies.</p><p>　　· Assurance is the service of providing a professional statement that certain inf

17、ormation is accurate. CPAs audit, or examine, the financial statements of companies and attest to the accuracy and completeness of the data in the statements. Auditors also examine companies’ Web sites and provide statem

18、ents that the information is accurate.</p><p>　　· Tax accounting has two aims: complying with the tax laws and minimizing the company’s tax bill. Reducing the company’s tax bill is an important manageme

19、nt consideration. CPAs advise companies and individuals on what type of investment to make and how to structure transactions.</p><p>　　Some public accountants pool their talents and work together within a si

20、ngle firm. Most of their professional employees are CPAs. CPAs firms vary greatly in size. Most are small businesses, but many are large partnerships.</p><p>　　Figure 1 shows the accounting positions within

21、public accounting firms and other organizations. Note the upward movement of accounting personnel, as indicated by the arrows. In particular, note how accountants may move from positions in public accounting firms to sim

22、ilar or higher positions in industry and government. This is a frequently traveled career path. Because accounting deals with all facets of an organization—such as purchasing, manufacturing, marketing, and distribution—i

23、t provides an</p><p>　　2. Accounting: The Basis for Business Decisions </p><p>　　Accounting is the information system that measures business activities, processes that information into reports,

24、and communicates the results to decision maker. Accounting is not the same as bookkeeping. Bookkeeping is a procedure in accounting, just as arithmetic is a procedure in mathematics. Accounting is often called “the langu

25、age of business”. The better you understand this language, the better your business decisions will be, and the better you can manage the financial aspects of living. P</p><p>　　PUBLIC ACCOUNTING FIRM

26、 PRIVATE ACCOUNTING</p><p>　　(Industrial company or their organization)</p><p>　　Figure 1 Accounting Position within Organization</p><p>　　A key product of accounting system is a s

27、et of financial statements. Financial statements report on a business in monetary terms. Is my business making a profit? Should I hire assistants? Am I earning enough money to pay my rent? Answers to business questions l

28、ike these are based on accounting information.</p><p>　　Today people use computer to do detailed bookkeeping —in households, business, and organizations of all types. Figure 2 illustrates the role of account

29、ing in business. The process starts and ends with people making decisions.</p><p>　　＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿</p><p>　　Figure 2 The Accounting System: The Flow of Information </p><

30、;p>　　2.1 Decision Makers </p><p>　　1) The User of Accounting Information </p><p>　　Decision makers need information. The more important the decision, the greater the need for information. Vir

31、tually all business and most individuals keeps accounting records to aid in making decisions.</p><p>　　2) Individuals </p><p>　　People such as you use accounting information to manage bank accou

32、nts, evaluate job prospects, make investments, and decide whether to rent or buy a house. Harold Nix, one of the Texas tobacco lowers, uses accounting information to manage his law office.</p><p>　　3) Busine

33、sses</p><p>　　Business managers use accounting information to set goals for their organizations, to evaluate progress toward those goals, and to take corrective action if necessary. Decisions based on accoun

34、ting information may include which building to purchase, how much merchandise to keep on hand, and how much case to borrow.</p><p>　　4) Investors</p><p>　　Investors provide the money a business

35、needs to begin operations. To decide whether to invest in a company, potential investors evaluate what income they can expect from their investment. This means analyzing the financial statements of the business and keepi

36、ng up with developments in the business press—for example, The Wall Street Journal and Business Week.</p><p>　　5) Creditors</p><p>　　Before making a loan, creditors (lenders) such as banks deter

37、mine the borrower’s ability to meet scheduled payments. This evaluation includes a report on the borrower’s financial position and a prediction of future operations, both of which are based on accounting information. To

38、borrow from a bank before striking it rich, Harold Nix probably had to document his income and financial position.</p><p>　　6) Government Regulatory Agencies</p><p>　　Most organizations face gov

39、ernment regulation. For example, the Securities and Exchange Commission (SEC), a federal agency, requires businesses to disclose certain financial information to the investing public.</p><p>　　7) Taxing Auth

40、orities</p><p>　　Local, state, and federal government levy taxes on individuals and businesses. Income tax is figured using accounting information. Businesses determine the sales tax they owe from accounting

41、 records that show how much they have sold.</p><p>　　8) Nonprofit Organization</p><p>　　Nonprofit organizations—such as churches, hospitals, government agencies, and colleges—use accounting info

42、rmation in much the same way that profit-oriented businesses do.</p><p>　　9) Other Users</p><p>　　Employees and labor unions make wage demands based on employers’ reported income. Consumer group

43、s and the general public are also interested in the amount of income businesses earn. Newspapers report “improved profit pictures” for companies as the nation emerges from economic downturns. Such news, based on accounti

44、ng information, has an effect on our standard of living.</p><p>　　2.2 Financial Accounting and Management accounting</p><p>　　Users of accounting information may be categorized as external users

45、 or internal users. This distinction allows us to classify accounting into two fields—financial accounting and management accounting.</p><p>　　Financial accounting focuses on information for people outside t

46、he firm. Creditors and outside investors, for example, are not part of the day-to-day management of the company. Government agencies and the general public are external users of a firm’s accounting information.</p>

47、<p>　　Management accounting focuses on information for internal decision makers, such as top executives, department heads, college deans, and hospital administrators.</p><p>　　3. The Accounting Cycle

48、</p><p>　　The accounting cycle is the process by which companies produce their financial statements for a specific period of time. For a new business, the cycle begins with setting up （opening）the ledger acc

49、ounts. Net Genesis opened its door in January 1994, and the first step in the accounting cycle was to open the accounts. After a business has operated for one period, the account balances carry over from period to period

50、. Therefore, the accounting cycle starts with the beginning account balances. Table</p><p>　　· During the period—Journalizing transactions Posting to the ledger</p><p>　　· End of the p

51、eriod—Adjusting the accounts, including journalizing and posting the adjusting entries</p><p>　　Closing the accounts, including journalizing and posting the closing entries</p><p>　　Preparing th

52、e financial statements (income statement, statement of owner’s equity, and balance sheep)</p><p>　　Companies prepare financial statements on a monthly or a quarterly basis. Step 1-6a in Exhibit 3 are adequat

53、e for statement preparation. Steps 6b-7 can be performed monthly or quarterly, but are necessary only at the end of the year.</p><p>　　Table 1 Complete Accounting Cycle of Net Genesis</p><p><

54、;b>　　會計</b></p><p><b>　　一. 引言</b></p><p>　　會計應(yīng)用于每一個組織。街角商店保持會計記錄，以衡量其成功銷售食品雜貨。最大的企業(yè)需要的會計需記錄它們的位置，員工和交易。并且所有的網(wǎng)絡(luò)公司必須考慮跟蹤他們的交易。會計為什么這么重要？因為它幫助一個組織以同樣的模式幫助建筑師建造一個建筑物。會計幫助管理人了解該組

55、織沒有淹死在其細(xì)節(jié)中。</p><p>　　會計提供了令人興奮的職業(yè)機(jī)會。會計職業(yè)生涯通常分為兩個方面：私有和公共會計核算。</p><p><b>　　1.1 私有會計　</b></p><p>　　私人會計師工作于一個單一的企業(yè)，如當(dāng)?shù)氐陌儇浬痰?，麥?dāng)勞的快餐連鎖店，或伊士曼柯達(dá)公司。慈善組織，教育機(jī)構(gòu)和政府機(jī)構(gòu)也雇用私人會計師。主要會計官

56、通常攜帶的標(biāo)題控制器，財務(wù)，或主要財務(wù)總監(jiān)（ CFO ） 。這個人往往是副總裁的地位。符合某些專業(yè)領(lǐng)域的會計師所需的管理會計被指定為認(rèn)證管理會計師公會（ CMAs ） 。</p><p>　　私人會計師執(zhí)行各種不同的服務(wù)：</p><p>　　?預(yù)算集銷售和利潤目標(biāo)和發(fā)展的詳細(xì)計劃（所謂的預(yù)算）為實現(xiàn)這些目標(biāo)。在美國的一些最成功的公司在該預(yù)算的領(lǐng)域中已經(jīng)率先，例如，寶潔公司和通用電氣。&l

57、t;/p><p>　　?信息系統(tǒng)的設(shè)計確定了該組織的信息需求，包括內(nèi)部和外部的。系統(tǒng)設(shè)計人員的制定和實施信息系統(tǒng)，以滿足這些需求。</p><p>　　?成本會計分析了企業(yè)的成本，以幫助管理者控制開支。成本會計記錄和指導(dǎo)管理人員在定價其產(chǎn)品和服務(wù)，以實現(xiàn)更大的利潤。此外，成本會計資料顯示當(dāng)一個產(chǎn)品是不盈利時，應(yīng)予刪除。</p><p>　　?內(nèi)部審計是由企業(yè)自己的會計師

58、所執(zhí)行。大型組織，如摩托羅拉公司，美國銀行，以及3M ，保持工作人員的內(nèi)部審計員。這些評價會計師事務(wù)所的會計和管理制度，以提高經(jīng)營效率，并確保員工遵循公司的政策。</p><p><b>　　1.1 公共會計　</b></p><p>　　公共會計師服務(wù)廣大市民和收取的專業(yè)服務(wù)費的工作，就像醫(yī)生和律師。公共會計師是占會計師中的一小部分（約10 ％ ）。符合某些專業(yè)的會

59、計師要求在法律，審計上，并且會計是成為注冊會計師（注冊會計師） 。</p><p>　　像私人會計師，公共會計師提供了寶貴的服務(wù)： ?顧問介紹了范圍廣泛的私人會計師事務(wù)所，以幫助管理人員執(zhí)行企業(yè)。由于會計師更深入的一個組織，他們發(fā)現(xiàn)許多方式改善企業(yè)的業(yè)務(wù)。會計師幫助他們的客戶招聘高級行政人員，重組企業(yè)，并計劃與其他公司合并。 </p><p>　　?提供服務(wù)的專業(yè)聲明中保證某些信

60、息是準(zhǔn)確的。注冊會計師審計或?qū)彶?，財?wù)報表公司的準(zhǔn)確性和完整性。審計還需審查公司的網(wǎng)站，并提供報表的信息是準(zhǔn)確的。</p><p>　　?稅務(wù)會計有兩個目的：遵守稅法和最大限度地減少公司的稅收法案。降低公司稅的法案是一項重要的管理審議。會計師事務(wù)所建議公司和個人在哪種類型進(jìn)行投資和如何構(gòu)造交易。 在一個單一的公司，匯集了一些公共會計師人才。其大部分專業(yè)雇員都是注冊會計師。注冊會計師事務(wù)所的規(guī)模差別很大。

61、其中大部分是小企業(yè)，但許多都是伙伴關(guān)系。</p><p>　　圖1顯示了公共會計公司內(nèi)的會計職位和其他組織。注意向上流動的會計人員，如箭頭。特別是，在行業(yè)和政府中，說明會計師如何可能從公共會計公司職位移動到類似的或更高的職位，。這是一個經(jīng)常旅行的職業(yè)道路。由于會計處理的各個方面，一個組織，如采購，制造，營銷和分銷，它提供了一個極好的機(jī)會，獲得廣泛的商業(yè)經(jīng)驗。</p><p>　　二. 會計

62、：商業(yè)決策的基礎(chǔ)</p><p>　　會計是信息系統(tǒng)，商業(yè)活動的措施，程序，信息報告，并傳達(dá)結(jié)果的決策者。會計是不同于簿記。簿記是會計中的一個程序，就像算術(shù)是數(shù)學(xué)中的程序。會計往往是所謂的“商業(yè)語言” 。更好地了解這種語言，更好的商業(yè)決策，您就將可以更好地管理項目財務(wù)方面的生活水平。個人規(guī)劃，教育支出，貸款，汽車支付，所得稅，投資是基于信息系統(tǒng)，我們稱之為會計。</p><p>　　公共會

63、計事務(wù)所 私人會計</p><p>　　(工業(yè)公司或其組織)</p><p>　　圖1組織內(nèi)的會計職務(wù)</p><p>　　會計制度的一個關(guān)鍵產(chǎn)品，是一套財務(wù)報表。財務(wù)報表以貨幣的形式報告業(yè)務(wù)。我的公司賺錢嗎？我需要雇傭助理嗎？我的收入足夠支付我的租金嗎？業(yè)務(wù)問題的答案是建立在會計信息的基礎(chǔ)上。</p>

64、;<p>　　現(xiàn)今，人們使用電腦做詳細(xì)的簿記—在家庭，企業(yè)和所有類型的組織機(jī)構(gòu)。圖2說明企業(yè)會計的作用。這一進(jìn)程的起點和終點決策與人民。</p><p>　　︱￣￣￣￣￣￣￣￣￣￣￣↓ ∣￣￣￣￣￣￣￣￣￣￣↓</p><p>　　↑＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿∣</p><p>　　圖2會計制度：信息流通&l

65、t;/p><p><b>　　2.1 決策者　</b></p><p>　　1) 用戶的會計信息</p><p>　　決策者需要的信息。更重要的決策，就更需要信息。幾乎所有的企業(yè)和大多數(shù)個體保持著會計記錄，以幫助決策。</p><p><b>　　2)個體</b></p><p>

66、;　　例如您使用的會計信息去管理銀行賬戶，評估就業(yè)前景，進(jìn)行投資，并決定是否出租或買房子。哈羅德尼克斯，得克薩斯州的一個煙草降低，利用會計信息來管理他的律師事務(wù)所。</p><p><b>　　3)企業(yè)</b></p><p>　　企業(yè)管理者使用會計信息以確定組織的目標(biāo)，去評估這些目標(biāo)方面取得的進(jìn)展，如果必要的，并采取糾正行動。決策對會計信息的建設(shè)可能包括購買多少商品

67、，借用多少案件。 </p><p><b>　　4)投資者</b></p><p>　　投資者提供的資金業(yè)務(wù)的需求開始運作。以決定是否投資于一家公司，潛在投資者評估他們可以預(yù)期的投資收入。這意味著分析財務(wù)報表的企業(yè)和跟上商業(yè)媒體的發(fā)展，例如，華爾街日報和商業(yè)周刊。</p><p><b>　　5)債權(quán)人</b></

68、p><p>　　在作出貸款之前，債權(quán)人（銀行）等銀行確定借款人的能力，以滿足預(yù)定付款。這一評價包括一份關(guān)于借款人的財務(wù)狀況，并且預(yù)測了今后的操作，這兩者都是基于會計信息。從銀行貸款之前，突出它豐富，哈羅德尼克斯可能不得不記錄他的收入和財務(wù)狀況。</p><p><b>　　6)政府監(jiān)管機(jī)構(gòu)</b></p><p>　　大多數(shù)組織面對政府監(jiān)管。例如，

69、美國證券交易委員會（ SEC ） ，一個聯(lián)邦機(jī)構(gòu)，要求企業(yè)披露某些投資大眾的財務(wù)信息。</p><p><b>　　7)稅務(wù)機(jī)關(guān)</b></p><p>　　地方，州和聯(lián)邦政府征稅對個人和企業(yè)。所得稅計算采用的會計信息。企業(yè)確定的銷售稅，他們應(yīng)該從會計記錄顯示多少已售出。</p><p><b>　　8)非營利組織</b>

70、</p><p>　　非營利性組織，如教堂，醫(yī)院，政府機(jī)構(gòu)和院校使用的會計信息大致相同方式，是以營利為目的的企業(yè)。</p><p><b>　　9)其他用戶</b></p><p>　　雇員和工會提出的工資要求是建立在雇主報告收入的基礎(chǔ)上。消費者團(tuán)體和廣大公眾也對企業(yè)賺取的數(shù)額收入有興趣。報紙報告“提高利潤的照片”為公司作為國家擺脫經(jīng)濟(jì)衰退。這

71、樣的新聞，建立在會計資料的基礎(chǔ)上，已經(jīng)影響了我們的生活水準(zhǔn)。</p><p>　　2.2 財務(wù)會計與管理會計　</p><p>　　用戶對會計信息可能被歸類為外部用戶或內(nèi)部用戶。這一區(qū)別允許我們把分類核算分為兩個領(lǐng)域，為財務(wù)會計和管理會計。 </p><p>　　財務(wù)會計側(cè)重于信息的人以外的公司。債權(quán)人和外來投資者，例如，不屬于日常管理的公司。政府機(jī)構(gòu)和一般公眾是外

72、部用戶的一個公司的會計信息。 </p><p>　　管理會計側(cè)重于信息的內(nèi)部決策者，如高層管理人員，部門負(fù)責(zé)人，學(xué)院院長，以及醫(yī)院管理人員。</p><p><b>　　三. 會計周期</b></p><p>　　會計循環(huán)是指公司的財務(wù)報表產(chǎn)生的特定的一段時間。對于一個新的商業(yè)，周期開始設(shè)立（開業(yè)）的分類賬戶。凈成因開業(yè)于1994年1月，會計周

73、期的第一部是打開帳戶。在業(yè)務(wù)運作的一個時期內(nèi)，賬戶余額結(jié)轉(zhuǎn)時期。因此，會計周期的開始啟動帳戶余額。表1列出了完整的會計周期的凈成因，吉倫旅游，和所有其他業(yè)務(wù)。在參展的項目3表明新概念，我們介紹在這一章。</p><p>　　?在此期間—記賬和過賬到總分類帳</p><p>　　?此期間結(jié)束時—調(diào)整賬戶，包括記賬和過賬的調(diào)整分錄</p><p>　　結(jié)算帳目，包括記賬