會(huì)計(jì)英語-翻譯chapter1.docx

Chapter one Introduction to Accounting 1.1 Bookkeeping and AccountingAccounting is an information system that identifies，measures，records and communicates relevant，reliable，consistent，and comparable information about an organizations economic activity. Its objective is to help people make better decisions. An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. Owners, managers, creditors, and governmental agencies need this information. An individual who earns living by recording the financial activities of business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by an accountant. Accountant is the individual who understands the accounting principles, theoretical and practical application, and can manage, analyze, and interpret the accounting records. The bookkeeper is concerned with techniques involving the recording of transactions, and the accountants objective is the use of data for interpretation.第一章 tpt 會(huì)計(jì)導(dǎo)論 .intrdkn1.1 簿記與會(huì)計(jì)會(huì)計(jì)是一個(gè)信息系統(tǒng)，aidentfai辨別、mez測量、記錄和交流相關(guān)的relvnt、可靠的rilaibl、持續(xù)的knsistnt和可比的kmprbl一個(gè)組織經(jīng)濟(jì)活動(dòng)的信息。它的目標(biāo)是幫助人們做出更好的決定。對在商業(yè)事業(yè)取得成功感興趣的人，對賬簿和會(huì)計(jì)的原理prinspl的理解是必要的isenl。賬簿和會(huì)計(jì)的目的p:ps是提供消息關(guān)于kns:ni一個(gè)企業(yè)的財(cái)務(wù)事務(wù)。業(yè)主，經(jīng)理，債權(quán)人kredit，和政府的代理eidnsi需要這些消息。一個(gè)個(gè)體.individjul通過記錄企業(yè)的財(cái)務(wù)信息賺取生計(jì)（earn living）是簿記員；分類klsifai與匯總企業(yè)交易trnzknz和解釋int:priti它們影響ifekt的過程是被會(huì)計(jì)完成kmplit的。會(huì)計(jì)師是知道會(huì)計(jì)準(zhǔn)則、理論iretikl,與實(shí)際prktikl應(yīng)用.plikein，能夠管理、分析和解釋會(huì)計(jì)記錄的人。簿記員涉及（is concerned with）一些技術(shù)tekni:k包括記錄交易，會(huì)計(jì)師的目的是使用數(shù)據(jù)作解釋in.t:pritein。1.2 The Field of Professional Accounting There are three fields of professional accounting. Public accounting is an area of accounting where accountants perform their services for the general public rather than for a single organization. The basic services provided by a public accountant are auditing and preparing tax reports, assisting in various tax problems, and making recommendations for business decisions.Most of the people in the public accounting are licensed as certified public accountants（CPAs）.Almost all countries in the world have laws for the CPAs. In USA, the certification examinations are prepared and administrated by the American Institute of Certified Public Accountant (AICPA).The equivalent of a CPA in UK is called a chartered accountant. Chinese Institute of Certified Public Accountants (CICPA) is responsible for administrating Chinese CPAs.Private accounting is an area of accounting where accountants perform their services for a single organization. The private accountant maintains the accounting records and provides management with financial data needed for business decisions.Accountants provide services to all types of business entities. It is important, therefore, that you are familiar with the characteristics of the different forms of business organization. The three forms of business ownership are clearly presented in the text and are summarized as follows.1.2 專業(yè)會(huì)計(jì)領(lǐng)域?qū)I(yè)會(huì)計(jì)包含三個(gè)方面。公共會(huì)計(jì)是會(huì)計(jì)的一個(gè)領(lǐng)域，會(huì)計(jì)師提供他們的服務(wù)給公眾（general public）而不是一個(gè)單一的組織。公共會(huì)計(jì)師提供的基礎(chǔ)服務(wù)是審計(jì):diti和準(zhǔn)備稅務(wù)報(bào)告，輔助各種稅務(wù)問題，為商務(wù)決策提供建議.rekmendein。從事公共會(huì)計(jì)的大多數(shù)人都是得到領(lǐng)有執(zhí)照的laisnst注冊會(huì)計(jì)師s:ti.faid。世界上幾乎所有的國家都有關(guān)于CPA的法規(guī)。在美國，認(rèn)證考試(certification examinations)是由美國會(huì)計(jì)師協(xié)會(huì)institju:t準(zhǔn)備與實(shí)施dministreit的。CPA相當(dāng)于ikwivlnt英國的特許t:td會(huì)計(jì)師.中國注冊會(huì)計(jì)師協(xié)會(huì)對中國注冊會(huì)計(jì)師負(fù)責(zé)。私用praivit會(huì)計(jì)是會(huì)計(jì)的一個(gè)領(lǐng)域，會(huì)計(jì)師提供他們的服務(wù)給單一的企業(yè)。私用會(huì)計(jì)維護(hù)meintein會(huì)計(jì)信息，為管理部門提供企業(yè)決策所需要的財(cái)務(wù)數(shù)據(jù)。會(huì)計(jì)師提供服務(wù)于所有類型的商務(wù)實(shí)體。它是重要的，因?yàn)?，你必須熟悉（be familiar with)商務(wù)組織不同形態(tài)的特點(diǎn)。企業(yè)所有權(quán)(business ownership)的三種形式在文章中被清楚地闡述，概述smraiz如下。A single or sole proprietorship is a business that is owned by one individual but is not established as a separate entity under the law.A partnership differs from a single proprietorship only in that it has more than one owner. The owner or owners of proprietorships and partnerships are personally liable for the debts of the business.A corporation is established under the law as a separate entity，hence, its owners (shareholders) are not liable for the debts of the corporation.The chief accounting officer in a medium-sized or large business is usually called the controller, who manages the work of the accounting staff. The work of accountant in a private business mainly includes the design of accounting system, cost accounting, internal control and auditing.Government and nonprofit accounting is an area of accounting where accountant perform their service for local, state，and federal governmental agencies, as well as for nonprofit organizations. The government accountant performs all the functions of private or public accountant. Nonprofit organizations include universities, hospitals, churches, symphony orchestras, charitable organization and so on. Nonprofit accounting follows a pattern of accounting that is similar to governmental accounting.個(gè)人獨(dú)資企業(yè)prprait.ip是在法律下個(gè)人獨(dú)有的.individjul而不是被作為單獨(dú)實(shí)體(separate entity)被確立istblit的企業(yè)。合伙企業(yè)不同于（differs from）獨(dú)資企業(yè)僅僅在于它有多個(gè)擁有者。獨(dú)資企業(yè)與合伙企業(yè)的擁有者對企業(yè)債務(wù)承擔(dān)個(gè)人責(zé)任laibl。公司是被依法確立的一個(gè)單獨(dú)實(shí)體；因此hens，他的所有者（股東.huld）不對公司債務(wù)承擔(dān)責(zé)任。財(cái)務(wù)總監(jiān)（CAO）在中型mi:dimsaizd或大型企業(yè)經(jīng)常被叫做控制人，管理會(huì)計(jì)工作人員st:f。在私人企業(yè)從事會(huì)計(jì)工作，主要包括設(shè)計(jì)會(huì)計(jì)系統(tǒng)，成本會(huì)計(jì)，內(nèi)部int:nl控制和審計(jì):diti。政府與非盈利.nnprfit組織會(huì)計(jì)是會(huì)計(jì)的一個(gè)領(lǐng)域，會(huì)計(jì)師提供他們的服務(wù)給地方的lukl，國家的，和聯(lián)邦fedrl政府機(jī)構(gòu)，以及非營利組織。政府會(huì)計(jì)執(zhí)行私用與公共會(huì)計(jì)所有職能。非營利組織包括大學(xué)，醫(yī)院，教堂，交響樂simfni團(tuán):kistr, 慈善tritbl組織等等。非盈利會(huì)計(jì)與政府會(huì)計(jì)的模式 ptn 相類似。1.3 Accounting Concept and Principles Accounting practice needs certain guidelines for action. The accounting principles provide guidelines or directives to accounting practice. The generally accepted accounting principles (GAAP) consist of a number of concepts, principles and assumption: The accounting entity concept: An accounting entity is any economic unit that controls resources and engages in economic activities. Every business is perceived to be or treated as an entity, separating and distincting from its owner(s) and from any other business. The accounting entity concept is applied to all form of organizations: single proprietorship, partnership and corporation.The objectivity principle: The objective principle requires business transactions and financial statements to be based upon objective and verifiable evidence. Each accounting transaction should be supported by business documents (known as source documents), such as invoices, purchase orders, receipts, or canceled checks. Therefore, the information on the accounting records and financial statements can be verified.The cost principle: The cost principle states that for accounting purposes, all business transactions will be recorded at cost or the actually dollars paid. These costs will be maintained in the accounting records until the asset are sold, expired or consumed. Cost provides a reliable measurement of the assets value at the time it is acquired, eliminating 1.3 會(huì)計(jì)概念knsept與準(zhǔn)則會(huì)計(jì)實(shí)踐需要某些行為準(zhǔn)則。會(huì)計(jì)準(zhǔn)則為會(huì)計(jì)實(shí)踐提供標(biāo)準(zhǔn)與法規(guī)direktiv。一般公認(rèn)的會(huì)計(jì)準(zhǔn)則由一些概念，準(zhǔn)則和假設(shè)smpn組成：會(huì)計(jì)主體概念：會(huì)計(jì)主體是在經(jīng)濟(jì)活動(dòng)中掌握資源并從事(engage in)經(jīng)濟(jì)的經(jīng)濟(jì)單位。每個(gè)企業(yè)都被認(rèn)為psi:v或被視為一個(gè)主體，以區(qū)分sepreiti和鑒別與它的所有者和其他企業(yè)。會(huì)計(jì)主體概念被用于所有的組織形式：獨(dú)資企業(yè)，合伙企業(yè)和公司。客觀性原則：客觀性原則要求商務(wù)交易trnzkn與財(cái)務(wù)報(bào)表(financial statement)基于客觀可核實(shí)veri.faibl的證據(jù)evidns。每個(gè)會(huì)計(jì)交易都應(yīng)該被商業(yè)文件所支持（稱為源文件），例如發(fā)票invis，采購p:ts訂單，收據(jù)risi:t，或者作廢的knsl賬單。因此，會(huì)計(jì)記錄和財(cái)務(wù)報(bào)表的信息可以被驗(yàn)證verifai。成本原則：成本原則規(guī)定，對于會(huì)計(jì)目標(biāo)，所有商務(wù)交易將被以成本價(jià)或?qū)嶋H支付價(jià)記錄。成本必須在會(huì)計(jì)記錄中保持到資產(chǎn)set被出售，到期 ikspai 或用光。成本為資產(chǎn)被取得kwaid時(shí)的價(jià)值提供了一個(gè)可靠的計(jì)量memnt，消除了高估或低估的可能。the possibility of someones overvaluing or undervaluing the asset. The gonging-concern principle: Going-concern principle holds that the entity will remain in operation for the foreseeable future. It will use its assets to carry on its operations, and with the exception of merchandise, not offer the assets for sale. If an entity will not continue into the future (for example, due to bankruptcy), the historical cost figures will be irrelevant and liquidation values will be reported.Revenue recognition principle: The revenue recognition principle requires that revenue be recognized at the time it is earned. The following three points are essential for as to understand the revenue recognition principle:The inflow of assets associated with revenue does not have to be in the form of cash.Revenue is earned at the time services are rendered or at the time title to goods sold is transferred.The amount of revenue equals cash received plus the cash equivalent (fair value) of other assets received.The accounting period principle: The accounting period principle identifies a businesss activities during a specific time period, which is called accounting period. An organization usually uses one year as its primary accounting period. However, an organization can also prepare interim financial reports that cover one month or a three-month period. 持續(xù)經(jīng)營原則：持續(xù)經(jīng)營原則認(rèn)為，實(shí)體將持續(xù)經(jīng)營在可預(yù)見的f:si:bl未來。它將運(yùn)用資產(chǎn)繼續(xù)進(jìn)行（carry on）經(jīng)營，除了商品m:tndaiz，不提供資產(chǎn)出售。如果一個(gè)實(shí)體不能延續(xù)到未來（例如，由于破產(chǎn)bkrptsi），歷史成本數(shù)據(jù)fig 將無關(guān)緊要irelivnt，清算.likwidein價(jià)值將被報(bào)告。收入revinju:確認(rèn).rekgnin原則：收入確認(rèn)原則規(guī)定，收入在其獲得時(shí)加以確認(rèn)。以下是關(guān)于（as to）理解收入?yún)s認(rèn)原則必不可少的isenl（be essential for 對必不可少）三點(diǎn)：與收入有關(guān)的(associate with)資產(chǎn)流入influ不一定以現(xiàn)金形式。取得收入的時(shí)間是，服務(wù)被提供 rend的時(shí)間，或者已銷售貨物（goods sold）所有權(quán)（title to）被轉(zhuǎn)移trnsf:的時(shí)間。 收入總額等于i:kwl 現(xiàn)金收入risi:v加上其他資產(chǎn)收入的現(xiàn)金等價(jià)物（公允價(jià)值）。 會(huì)計(jì)期間原則：會(huì)計(jì)期間原則確定一個(gè)企業(yè)的活動(dòng)在一個(gè)特殊的時(shí)間段，它被叫做會(huì)計(jì)期間。一個(gè)組織通常以一年為其主要的會(huì)計(jì)期間。然而，一個(gè)組織也可以準(zhǔn)備中期intrim財(cái)務(wù)報(bào)表，包括一個(gè)月或三個(gè)月（一個(gè)季度）。 Materiality principle: The materiality principle indicates that the requirements of accounting principles may be ignored if their effects on the financial statement are unimportant to users. An accountant makes a judgment that considers whether an amount is larger enough to influence or change the decisions of people who rely on certain information. If the amount does not affect the decision, a more expedient accounting method may be used for that item. Matching principle: The matching principle requires that expenses be reported in the same accounting period as revenues that were earned as result of expenses. The matching of expense with revenues will sometimes require a company to predict future events. Conservatism principle: The conservatism principle implies that if two or more valid alternatives exist, the preference for possible accounting measurement errors should be in the direction of understatement rather than overstatement of assets and income.Full-disclosure principle: The full disclosure principle requires that financial statements and their accompanying financial notes include all relevant information about the operations, financial position, and cash flows of the entity. In other words, significant information should not be withheld and sufficient information should be included to make the financial report understandable.重要性m.tiriliti原則：重要性原則表明，對會(huì)計(jì)報(bào)表的使用者來說影響不重要的會(huì)計(jì)準(zhǔn)則的要求是可以忽略的。一個(gè)會(huì)計(jì)師做出判斷需要考慮的是，一個(gè)數(shù)據(jù)是否大到足夠影響或改變依賴(rely on)這些特定信息的人們的決定。如果這個(gè)數(shù)據(jù)不影響決定，一個(gè)更適宜ikspi:dint的會(huì)計(jì)方法將被用于該項(xiàng)目。配比mti原則：配比原則要求，在發(fā)生費(fèi)用ikspens所取得收入的同一會(huì)計(jì)期間內(nèi)報(bào)告費(fèi)用。費(fèi)用與收入的配比有時(shí)需要公司去預(yù)測pridikt未來事項(xiàng)。謹(jǐn)慎性kns:vtizm原則：謹(jǐn)慎性原則意味著，如果兩個(gè)或更多有效vlid替代品:lt:ntiv存在，優(yōu)先考慮會(huì)計(jì)計(jì)量誤差傾向(in the direction of)保守陳述而不是夸大資產(chǎn)與收入。充分披露原則：充分披露原則要求，財(cái)務(wù)報(bào)表與其相應(yīng)的財(cái)務(wù)票據(jù)包含所有與經(jīng)營.prein有關(guān)的信息，財(cái)務(wù)狀態(tài)，以及實(shí)體現(xiàn)金流。換句話說，重要signifiknt信息不能被扣留wiheld，應(yīng)該包含充足的sfint信息使財(cái)務(wù)報(bào)告可理解。1.4 Ethics in AccountingEthics are beliefs that differentiate right from wrong. Ethics are crucial in accounting. In recent years, there have been widespread interests in accounting ethics, due partly to wide media coverage of events involving a host of misdeeds, such as insider trading, tax evasion, audit failure, and fraud. Reports of unethical behavior are a threat to public confidence in the accounting profession.Almost all major accounting associations in the world have a code of professional c