[讲解]中英间隔(会计英语重点整理)

[讲解]中英间隔(会计英语重点整理) 会计是一个信息系统，用以确认、记录和披露企业可以用货币计量的经营活动的相关的、可靠的、可比的信息。所 谓确认，是指企业经营活动要求恰当选择与该企业相关的交易和事项。所谓记录，是指企业经营活动应按照交易和 事项发生的时间顺序，以货币为计量单位，并按适当的格式对交易和事项进行分类和汇总。所谓披露，是指经营活 动需要编制会计呈报文件，如财务 报表 企业所得税申报表下载财务会计报表下载斯维尔报表下载外贸周报表下载关联申报表下载 ，还要求对此类报告进行 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 和解释。 Accounting is an information system that identifies, records, and communicates relevant, reliable, and comparable information about an organization’s business activities that can be expressed in monetary terms. Identifying business activities requires selecting transactions and events relevant to an organization. Recording business activities requires keeping a chronological log of transactions and events measured in monetary unit and classified and summarized in a useful format. Communicating business activities requires preparing accounting reports such as financial statements. It also requires analyzing and interpreting such reports. 社会需要具备会计专业知识的人员，因为他们能在财务分析、战略规划、电子商务、产品可行性分析、信息技术和 财务管理等领域提供帮助。会计从业者的优越性包括弹性工作时间、远程工作方式、广阔的职业发展选择、舒适的 工作环境、较长的假期，以及能够照顾老人和孩子等。在如今的商场上，会计职业常常能给高素质人才提供快速发 展的机会，许多大型公司的总裁往往是从会计部门被提升起来的。 Individuals with accounting knowledge are always in demand as they can help with financial analysis, strategic planning, e-commerce, product feasibility analysis， information technology， and financial management. Benefit packages can include flexible work schedules, telecommuting options, career path alternatives, casual work environments, extended vacation time, child and elder care. Accounting frequently offers the qualified person an opportunity to move ahead quickly in today’s business world. Indeed，many of the heads of large corporations throughout the world have advanced to their positions from the accounting department. 会计通常被称作商务语言，因为所有的公司都建立了一个会计信息系统来提供信息以帮助人们做出更优的决策。会 计记录了一个企业经历的兴衰。对这些信息反映的经营活动的结果和趋势进行详尽的分析能够预测企业未来的发展 方向。只有对财务信息进行恰当的分析，才能策划企业的扩张和重组;只有借助于会计专业知识，才能进行新产品 的开发和开展大型广告促销活动。会计信息影响着我们生活的很多方面。当我们赚钱、交税、投资、做收益预算， 以及筹划未来时，都会受到会计的影响。Accounting is often called the language of business because all organizations set up an accounting information system to communicate data to help people make better decisions. It records the past growth or decline of the business. Careful analysis of these results and trends may suggest the ways in which the business may grow in the future. Expansion or reorganization should not be planned without the proper analysis of the accounting information ; a new product and the campaign to advertise and sell them should not be launched without the help of accounting expertise. Accounting information affects many aspects of our lives. When we earn money, pay taxes, invest savings, budget earnings, and plan for the future, we are influenced by accounting. 簿记和会计的区别早期的会计处理程序相对于现代会计而言比较简单。簿记员只负责将数据记入账簿之中，这只是 会计工作的一部分，而会计还要确认和披露关于企业发生的交易和事项的信息，这包括对信息进行分析和解释的过 程。会计师只有理解整个会计信息系统，才能对企业发生的交易和事项做出正确的分析和解释。Earlier accounting procedures were simple in comparison with modem methods. The bookkeeper simply enters data in financial record books; this is just one part of accounting. Accounting also identifies and communicates information on transactions and events, and it includes the crucial processes of analysis and interpretation. Accountants must understand the entire system of records so that they can analyze and interpret business transactions and events. 在如今的信息时代，会计师事务所的服务范围有了 很大的扩展。审计作为一种典型的鉴证业务，是会计师事务所的主要业务之一。最常见的审计服务是财务报表审计， 其他类型的审计服务包括经营审计和合规审计。纳税的申报和筹划是注册会计师提供的另一项重要服务。由于纳税 因素对企业许多财务决策有重要影响，因此注册会计师常被客户要求提供关于特定决策对纳税的影响的咨询服务， 客户也经常要求注册会计 师为其编制所得税申报单。The scope of services offered by public accounting firms is expending in the information age. Auditing, which is a typical type of assurance services，is one of the main functions of a CPA firm. Among audit services， the most common is the financial statement audit. Other types of audit services include operational audits and compliance audits. Tax preparation and planning is another function of a public accountant. Because tax factors are important to most major financial decisions, CPAs are often asked for advice about the possible tax consequences of a particular decision. Also, CPAs often are asked to prepare income tax returns. Management advisory services are among the fastest growing practice areas in accounting firms. 人们通常将这两个领域称为政府和事业单位 会计，它们的相似之处在于其资金的来源和去向都要受到一定的法律约束。所有的政府部门都需要有会计人员，政 府拥有的公司也有自己的会计人员。与企业会计人员一样，政府会计人员实行薪水制，他们往往会成为诸如交通部 门或公用事业部门的会计专家。These two areas are often joined together under the term governmental and institutional accounting. The two are similar because of legal restrictions in the way in which they receive and spend funds.All branches of governments employ accountants. In addition，government-owned corporations have accountants on their staffs. All of these accountants, like those in private industry, work on a salary basis. They tend to become specialists in limited fields like transportation or public utilities.企业会计师也称管理会计师，他们服务于某个企业, 负责财务信息的收集、处理 和报告工作。企业会计师可以担任多种职务，如会计主管，通常被称为主计长，财务主管，通常被称为财务长，还 有的在会计部门从事成本核算、预算、内部审计、税务和财务会计等工作。企业会计师领取工资而不是服务费，这 与政府会计人员是一样的。在制造企业工作的会计人员，有时被称为工业企业会计师。Private accountants， also called management accountants, work for a single business and are responsible for collecting, processing, and reporting financial information. Private accountants are employed in a variety of capacities. For example, the chief accounting officer for a private enterprise typically is known as the controller, and the head financial officer is often called the treasurer. Others working in accounting departments perform such tasks as determining the cost of items produced by the enterprise, budgeting, internal auditing, taxation, and financial reporting. Like those who work for the government or nonprofit organizations, they are salaried rather than paid a fee. Those who work for manufacturing concerns are sometimes called industrial accountant.会计专业人员在社会很受人尊重，他们的职业地位通常由某种证书予以证明。要成为注册会计 师必须满足一定的学历和工作经验的要求，通过专业考试，且要具备较高的道德素质。许多会计专业人员还持有其 他证书，其中为人熟知的是注册管理会计师和注册内部审计师证书。企业也需要持有其他专业证书的人员，如注册 簿记员、注册薪酬核算员、个人理财专家等。Accounting specialists are highly regarded. Their professional standing often is denoted by a certificate. Certified public accountants must meet education and experience requirements, pass an examination, and exhibit ethical character. Many accounting specialists hold certificates in addition to or instead of the CPA. Two of the most common are the Certified Management Accountant ( CMA) and the Certified Internal Auditor (CIA) . Employers also look for specialists with designations such as Certified Bookkeeper (CB)，Certified Payroll Professional (CPP)，and Personal Financial Specialist (PFS).道德是人们区分对与错的观念意识，是广为接受的用来判别好坏行为 的标准。 Ethics are beliefs that distinguish right from wrong. They are accepted standards of good and bad behavior. 信息提供者在编制财务报告时也常常面临道德方面的选择，这些选 择的结果会影响产品的价格和职工的工资水平， 甚至可能影响产品和服务在市场中的成败。误导性的信息可能导致错误关闭某个分厂的决定, 从而给职工、客户、 供应商带来损失。有句老话值得我们牢记:高尚的道德成就兴隆的生意。Providers of accounting information often face ethical choices as they prepare financial reports. These choices can affect the price a buyer pays and the wages paid to workers. They can even affect the success of products and services. Misleading information can lead to a wrongful closing of a division that harms workers, customers, and suppliers. There is an old saying worth remembering : Good ethics are good business.会计假设是会计核算的基础。影响会计确认、计量和报告的基本假设有五个，它们分别是:会计主体 假设、持续经营假设、会计分期假设、货币计量假设和权责发生制。Accounting assumptions are the basic foundation upon which our generally accepted accounting rests. Five basic assumptions significantly affect the recording, measuring, and reporting of accounting information. They include separate entity, going concern，time-period, monetary unit，and the accrual basis of accounting.在会计主体假设下，不论是独资企业、合伙企业，还是公司制企业，都只能站在会计主体 的角度进行会计核算和报告，企业所有者个人的事务和企业的经济活动必须严格分开。在会计主体假设下，会计核 算必须有明确的会计主体，而该主体必须独立于其所有者和其他实体。 每个会计主体都有自己的复式记账系统， 不同的会计主体之间发生的交易，双方都应保持自己的记录，从自己企业的角度来解释发生的交易。 Under the separate entity assumption, all accounting records and reports are developed from the viewpoint of a single entity, whether it is a proprietorship, a partnership, or a corporation. The assumption is that an individual transactions are distinguishable from those of the business he or she might own. Under the assumption, accounting deals with specific, identifiable business entities, each considered an accounting unit separate and apart from its owners and from other entities. For each accounting entity a self-contained, double- entry accounting system is employed. Transactions between accounting entities are recorded in the accounts of both entities. Each accounting entity interprets transactions from its own viewpoint. 如果一个部门有自己的会计系统，并且记录本部门与其他部门的交易，那么这个部门就是一个会计主体，如果没有 独立的会计系统，就不是一个会计主体。因此，会计主体就是有独立会计核算体系的最小经营单位。 If a department has its own accounting system and records transactions with other departments，then it is an entity for accounting purposes. If it has no such records，then it is not an accounting entity. The accounting entity is, therefore, identified as the smallest unit of activity with a self-contained accounting system. 在持续经营假设下，企业在可预见的未来不会进行清算，而将继续经营下去。也就是说，企业将会在足够长的时期 内按预定目标持续地经营，履行合同和承诺。注意该假设并不是说企业的生命无终点，而是说在这个假设期内，企 业将有足够的时间消耗其资产、偿还其负债。持续经营假设不仅指时间上的持续，而且还假设企业将在现在所处的 行业中继续经营. The going concern assumption is also known as the continuity assumption. Under the going concern assumption, the business entity is expected not to liquidate but to continue operations for the foreseeable future. That is, it will stay in business for a period of time sufficient to carry out contemplated operations, contracts, and commitments. Note that this is not an assumption of perpetual life，but rather that the business will continue in operation long enough to recover or use up its assets and repay its outstanding liabilities. The assumption does not refer simply to its continued existence, it also assumes that it will continue in the same lines of business as those in which it is currently involved. 持续经营假设是在企业不存在相反证据的情况下做出的假设。也就是说，如果采用持续经营假设编制财务报告将产 生误导作用，那么就不能使用该假设。会计职业所面临的最大问题就是，确定在何种情况下应当放弃持续经营假设。 有时企业以持续经营假设为基础编制了财务报告而后企业却倒闭了，这种财务报告被指责具有误导性。反之，过早 地放弃持续经营假设，一旦债权人要求清偿债务，也可能会导致企业的破产清算。在现代会计中将持续经营作为一 项基本假设，需要有权威性的准则提供指导。 The assumption of continuity is made in the absence of evidence to the contrary. In other words, when it is clear that an assumption of continued existence would result in misleading financial reports, then the assumption is not made. A major problem facing the accounting profession is in identifying the circumstances under which the continuity assumption should be abandoned. Sometimes company failures occur with the accounting reports continuing to be based upon the going concern assumption. These accounting reports are subsequently criticized as misleading. And premature abandonment of the continuity assumption by accountants may cause liquidation if it results in demands by creditors for repayment of amounts outstanding. Authoritative guidelines are needed in this area if continuity is to remain a basic assumption of contemporary accounting.会计分期假设是指会计按较短的期间计量企业的经营成果和以较高的频率提供资产负债 表。This assumption is also known as the time-period assumption. It is contemporary accounting practice to measure the result of an entity’s operation over a relatively short period and to present a balance sheet at frequent interval. 企业的经济活动是连续不断地进行的，企业发生的交易活动被记录于会计系统，不断地改变着企业的财务状况和经 营成果并通过财务报表显示出来。只要企业营业，这种变化就将持续不断地发生，除非企业终止经营。企业最终的 经营成果只有到其生命终点时人们才能确知，在此期间，外部决策者显然需要及时的会计信息来满足其分析的需要。 为了提高信息提供的及时性，会计分期假设要求会计按一系列较短的期间报告企业的财务状况，这个期间可以有不 同的长度，一年通常为标准长度。有的企业使用日历年度，有的企业将业务活动的淡季作为年度报告 的起点和终 点。此外，企业也编制中期报告，一般来说对外提供季度报告，对内提供月度报告。 The economic activity of a business is continuous. All transactions are recorded in the accounts and change the picture of the firm, as revealed in financial statements. The firm changes continuously as it carries out its operations. Changes cease only when the firm ceases operations. The Operating results of any business enterprise cannot be known with certainty until the company has completed its life span and ceased doing business. In the meantime, external decision-makers require timely accounting information to satisfy their analytical needs. To meet their needs, the accounting period assumption requires that changes in a business’s financial position be reported over a series of shorter time periods. Although the reporting period varies, one year is the standard. Some companies use a calendar year, and others use a fiscal year-end that coincides with the low point in business activity over a 12-month period. In addition, companies also report financial information on an interim basis, usually quarterly for public reporting or monthly for internal purposes. 会计分期假设也给会计带来一些困难。首先，会计期间越短，所需的会计估计和专业判断就越多。在较短的会计期 间里，企业在本期能够完成的交易很少，必然发生较多的应计和递延项目，会计账簿中存在大 量的应计和递延项 目会增加财务报表的主观性。其次，短期间的财务报表可能会使决策者对企业的长远发展前景产生错误的印象。资 产负债表所表现的是企业在转瞬即逝的时点的财务状况，早一天或晚一天，其财务状况都会不一样。事实上，当财 务报表公布时，企业的财务状况早已改变，资产负债表在新期间开始即巳过时，待其公布时，已经是只具有历史价 值的资料了。The accounting period assumption does, however, lead to difficulties. First，it should be realized that the shorter the reporting period，the greater the need for estimates and judgment. Over a short period, fewer transactions will be completed and there will be more accruals and deferrals than for longer period. Incorporating accruals and deferrals into the accounts increases the subjectivity of the financial statements. In addition, financial reports for short periods may provide misleading impressions of the long-run prospects for the firm. A balance sheet represents a ‘ snap-shot ’ of the entity’ s financial position at an instant of time. Immediately before and after the date of the balance sheet, the financial position is different. By the time the balance sheet is published the financial position of the firm may have changed dramatically. As a result, the balance sheet is out of date the day after the end of the accounting period, and by the time it is published, it is of historical interest only.货币计量假设在财务会计中，企业采用所在国家的货币为计量单位来记录其经济业务。但是， 一般来说，企业发布财务报告时要使用财务报表发布地所在国家的货币单位。 In financial accounting, an entity’s transactions are recorded in the accounts in the monetary unit of the country in which it is operating. However, in general, financial statements are presented in the currency of the country where the reports are published.以货币用作记账单位也给 会计带来一些困惑。第一，经济业务在被记录人账之前必须能够以货币来计量，这意味着现代企业的许多重要情况 无法反映在财务报表中，因为某些情况下一些交易或事项的价值不易以货币单位来表示，因此，这类交易或事项不 是被忽略就是被主观地确定一个金额。如果交易不能以货币来计量，财务报表就无法体现，外部信息使用者在做决 策时也就无法利用这些信息。第二，货币的价值并不是稳定不变的，其购买力随着通货膨胀或紧缩而不断变化，按 惯例会计对此予以忽略，这一点也使得财务报告存在缺陷。The use of money as a unit of account does create some difficulties. In the first place，transactions must be expressed in money terms before they can be recorded in the accounts. This assumption means that many important aspects of a modem business’s operations cannot be embodied in the financial statements. In some cases transactions or events may not have an obvious money amount. Transactions and events of this type are either ignored or assigned a subjective or arbitrary money amount. Under this assumption, if the transaction or event cannot be measured, it cannot be reported. By extension, if it cannot be reported, it cannot be used for decision-making by external users.权责发生制为了更好地将收益和费用进行配比，权责发生制应运而生并成为一个公 认的会计惯例。在权责发生制下，收入、费用、资产、负债和所有者权益的变动应记录于交易发生的时期，而不是 相关的现金流入或流出的时期。这意味着交易和事项对财务报表的影响是在其发生时被确认，而不是在企业实际收 到或付出现金时确认。例如，企业是在销售业务发生时确认收入，与何时收到现金无关。也就是说，赊销销售收入 的确认时间与现金销售收入的确认时间是相同的，不同的是在确认赊销销售收入时增加的是应收账款而不是现金。 费用的确认与此类似，即当企业消耗商品或接受服务时费用已经发生，即使与此项费用相关的现金流出尚未发生。 In order to provide the best matching of expenses with revenues and the most useful income figure，the accrual basis Of accounting has been developed and become one of the generally accepted accounting conventions. Using the accrual basis of accounting means that revenues, expenses and other changes in assets, liabilities, and owners’ equity are accounted for in the period in which the economic event takes place, not necessarily when the cash inflows and outflows take place. This means that the financial effects of transactions and economic events are recognized by the enterprise when they occur， rather than when the actual cash is received or paid by the enterprise. For example，sales are recognized as revenues when they are made, regardless of when the cash is actually collected. That is, a sale on account is recognized in the same manner as a cash sale. The only difference is that Accounts Receivable rather than Cash is increased at the time of sale. Expenses are recognized in a similar manner. That is, expenses are considered to be incurred when the goods or services are consumed by the enterprise, not necessarily when the cash outflow takes place. 应用权责发生制的关键是确保当期巳 经实现的收入和巳经发生的费用在当期确认，不管在当期是否收付现金。为了保证财务报表能够反映所有相关的交 易和事项，恰当地将收入和费用进行配比，会计上通常要使用调整分录来进行处理。A key to the proper application of the accrual basis of accounting is to ensure that all revenue and expense transactions that occurred during the period are recognized and recorded regardless of when the associated cash flows take place. Adjusting entries are a tool that accountants often use to ensure that a firm’s financial statements reflect all relevant economic events and transactions and that a proper matching of revenues and expenses has occurred. Accounting is the currency as a major unit of measurement, using a series of specialized method, the economic activities of enterprises continuous, systematic, comprehensive and integrated accounting and oversight and based on this analysis of economic activity, forecast and control to improve the economy the effectiveness of a management activities. Accounting first is an economic calculation. It wants to use the economic process measurement standards as the main currency continuous, systematic, comprehensive, integrated computing. Economic calculation refers to people's economic resources, the Economic Relations and economic process conducted by the calculating the number of calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is an economic information systems. It would a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits, debt and other information. In the non-commodity economy, accounting directly for property and materials management in commodity economy, because of commodity production and exchange of commodities, economic activity in the property and materials are a form of value performance, accounting is used form of value the management of the property and materials.