會(huì)計(jì)英語(yǔ)雙語(yǔ)資料

1、ENGLISHLANGUAGEINACCOUNTINGUnitOneAccountingProfession第一單元會(huì)計(jì)職業(yè)INTRODUCTIONOFACCOUNTING.Accountingisaprocessofrecdedclassifyingsummarizinginterpretingofthosebusinessactivitiesthatcanbeinexpressedinmoaryterms.Apersonwhospe

2、cializesinthisfieldisknownasanaccountant.會(huì)計(jì)簡(jiǎn)介會(huì)計(jì)是一個(gè)以貨幣形式對(duì)經(jīng)濟(jì)活動(dòng)進(jìn)行記錄、分類、匯總以及解釋的過程。專門從事這方面工作的人員叫做會(huì)計(jì)師。Accountingfrequentlyoffersthequalifiedpersonanopptunitytomoveaheadquicklyintoday’sbusinesswld.Indeedmanyoftheheadsoflargecpa

3、tionsthroughoutthewldhaveadvancedtotheirpositionfromtheaccountingdepartment.Accountingisabasicvitalelementineverymodernbusiness.Itrecdsthepastgrowthdeclineofthebusiness.Carefulanalysisoftheseresultstrendsmaysuggesttheway

4、sinwhichthebusinessmaygrowinfuture.Expansionreganizationshouldnotbeplannedwithoutproperanalysisoftheaccountinginfmationnewproductsthecampaigntoadvertisesellthemshouldnotbelaunchedwithoutthehelpofaccountingexpertise.會(huì)計(jì)這一職

5、業(yè)在當(dāng)今經(jīng)濟(jì)社會(huì)中給有能力的人提供了升遷的機(jī)會(huì)。事實(shí)上，世界上許多大公司的領(lǐng)導(dǎo)者都是從會(huì)計(jì)部門升到現(xiàn)有位置上的。會(huì)計(jì)是現(xiàn)代各類公司基本和重要的組成部分，它記錄公司以入的興衰，對(duì)這些記錄結(jié)果和趨勢(shì)進(jìn)行認(rèn)真的分析，有助于公司提出未來(lái)發(fā)展的方向。如果沒有對(duì)會(huì)計(jì)資料的恰當(dāng)?shù)姆治?，就無(wú)法計(jì)劃公司的擴(kuò)展和重組，沒有會(huì)計(jì)專業(yè)人員的幫助，就無(wú)法組織生產(chǎn)新產(chǎn)品，開展促銷活動(dòng)。Accountingisoneofthefastestgrowingprofes

6、sionsinthemodernbusinesswld.Everynewsteschoolrestaurantfillingstation—indeedanynewenterpriseofanykind—increasesthedemfaccountants.Consequentlythedemfcompetentaccountantsisgenerallymuchgreaterthanthesupply.Governmentoffic

7、ialsoftenhavealegalbackgroundsimilarlythemenwomeninmanagementoftenhaveabackgroundonaccounting.Theyareusuallyfamiliarwiththemethodologyoffinancethefundamentalsoffiscalbusinessadministration.會(huì)計(jì)師是當(dāng)今經(jīng)濟(jì)社會(huì)中發(fā)展最快的職業(yè)之一。每一個(gè)新商店、學(xué)校、

8、飯店或加油站，事實(shí)上，任何種類的新企業(yè)的建立都增加了對(duì)會(huì)計(jì)師的需求，其結(jié)果是對(duì)有水平的會(huì)計(jì)師的需求通常要大大超過其供給。政府官員通常要有做過法律工作的背景。同樣，從事管理工作的男女工作人員通常有做過會(huì)計(jì)工作的經(jīng)歷，他們對(duì)理財(cái)方法和財(cái)務(wù)管理的基本原則一般都十分熟悉。DISTINCTIONBETWEENBOOKKEEPINGACCOUNTINGEarlieraccountingproceduresweresimpleincomparison

9、withmodernmethods.Thesimplebookkeepingproceduresofahundredyearsagohaveplacedinmanycasesbythedataprocessingcomputer.Thecontrolofthefiscalaffairsofanganizationmustbeasscientificaspossibleindertobeeffective.簿記和會(huì)計(jì)的區(qū)別與現(xiàn)代的會(huì)計(jì)方法

10、比較起來(lái)，早期的會(huì)計(jì)程序很簡(jiǎn)單。一百年前的簡(jiǎn)單簿記已經(jīng)在許多情況下由電子計(jì)算機(jī)的數(shù)據(jù)處理所取代。一個(gè)單位的財(cái)務(wù)控制必須做到盡可能科學(xué)，這樣才會(huì)有效果。Inthepastabookkeeperkeptthebooksofaccountsfanganizationthepresentdayaccountants’jobdevelopedfromthebookkeepers’job.Todayasharpdistinctionismadebe

11、tweentherelativelyunchangedwksperfmedbyabookkeeperthemesophisticateddutiesofPage1of122ENGLISHLANGUAGEINACCOUNTINGNonprofitganizationsareofcourseinbusinessfsomepurposeotherthanmakingmoney.Theyincludeculturalganizationslik

12、esymphonychestrasoperasocietiesitableganizationsreligiousgroupscpateownedresearchganizations.Althoughtheyarelimitedinthemannerinwhichtheycanraisespendtheirfundstheyusuallybenefitfromspecialprovisionsinthetaxlaws.當(dāng)然，非盈利性組

13、織經(jīng)營(yíng)的目的不是為了賺錢。這些非盈利性組織包括像交響樂團(tuán)或歌劇協(xié)會(huì)這樣的文化組織、慈善組織、宗教團(tuán)體或公司擁有的研究機(jī)構(gòu)。雖然它們?cè)诨I措和使用資金的方式上受到限制，它們常常可以受益于稅法中的某些特別條款。Privateaccountantsalsocalledexecutiveadministrativeaccountantshlethefinancialrecdsofabusiness.Likethosewhowkfgovernmen

14、tnonprofitganizationstheyaresalariedratherthanpaidafee.Thosewhowkfmanufacturingconcernsaresometimescalledindustrialaccountants.Somelargecpationsemployhundredsofemployeesintheiraccountingoffices.私人會(huì)計(jì)師，也叫做主管或行政會(huì)計(jì)師，負(fù)責(zé)處理公司的財(cái)

15、務(wù)賬目。同在政府或非盈利性組織工作的會(huì)計(jì)師一樣，他們是掙工薪而不是按每筆業(yè)務(wù)收費(fèi)。在制造公司工作的會(huì)計(jì)師有時(shí)叫做工業(yè)會(huì)計(jì)師。一些大公司通常要雇用上百名雇員做會(huì)計(jì)工作。Thechiefaccountingofficerofacompanyisthecontrollercomptrollerashesheissometimescalled.Controllersareresponsiblefmaintainingtherecdsofthec

16、ompany’soperations.Onthebasisofthedatathathavebeenrecdedtheymeasurethecompany’sperfmancetheyinterprettheresultsoftheoperationstheyplanrecommendfutureactions.Thispositionisveryclosetothetopofmanagement.Indeedacontrolleris

17、oftenjustastepawayfrombeingtheexecutiveofficerofacpation.一個(gè)公司最高的會(huì)計(jì)官員叫會(huì)計(jì)主任或主計(jì)長(zhǎng)。會(huì)計(jì)主任負(fù)責(zé)保存反映公司經(jīng)營(yíng)活動(dòng)的賬目，根據(jù)所記錄的數(shù)據(jù)衡量公司的運(yùn)作狀況，對(duì)經(jīng)營(yíng)情況做出解釋，然后對(duì)未來(lái)的行動(dòng)提出計(jì)劃和建議。這一位置與最高管理人員非常接近，實(shí)際上，會(huì)計(jì)主任再長(zhǎng)一步就可以當(dāng)一個(gè)公司的最高行政長(zhǎng)官。Manypeoplehavechosenaccountingasap

18、rofessionalbecauseofitsmanyadvantages.Manyjobsareavailableprimarilybecausetheeducationtrainingfaccountingcareershavenotkeptpactwiththedemfaccountingservices.Onceonthejobprivategovernmentalaccountantshavesecuritytheyareus

19、uallygiventhechancetomoveupwardinthecompany—sometimesaswehavenotedtothetop.Salariesfpeoplewithaccountingtrainingareusuallygoodevenonthelowerlevelsfthosewhorisetothetopoftheprofessiontheyarecrespondinglyhigh.Certifiedpubl

20、icaccountantsnowenjoyprofessionalstatussimilartothatofdoctslawyers.許多人選擇會(huì)計(jì)師作為自己的職業(yè)的是因?yàn)樗性S多優(yōu)勢(shì)。會(huì)計(jì)行業(yè)的就業(yè)機(jī)會(huì)很多，這主要是由于會(huì)計(jì)教育和培訓(xùn)工作遠(yuǎn)遠(yuǎn)跟不上對(duì)會(huì)計(jì)服務(wù)的需要。一旦有了工作，私人或政府部門會(huì)計(jì)師就有了保障，而且，他們通常有機(jī)會(huì)在公司內(nèi)部得到晉升，像我們提到的，有時(shí)可以升到公司的最高層。受過會(huì)計(jì)訓(xùn)練的人既使在基層工作，薪水通常也是可