Accounting English 文章浏览次数：
Accounting English
2007年7月3日 17:07:08
1.accounting is the system that measures business activities, processes that information into reports, and communicates the results to decision-makers.
会计是计量企业经济活动，处理并加工经济信息，并将处理结果与决策者进行交流的信息系统。
2.managers of businesses and other users use accounting information to set goals for their organizations, to evaluate progress toward those goals, and to take corrective action if necessary.
企业管理者及其他会计信息使用者利用会计信息为企业和团体制定目标，评价为实现目标而付出的努力，并在必要时采取改进措施。
accounting may be divided into two parts:financial accounting and management accounting.
会计可以分为财务会计与管理会计两部分。
management accounting, or managerial accounting, provides information mainly to management of a firm, analyzing individual and specific problems for decision making in various departments of a business.
管理会计主要对企业的管理层提供信息，作为企业内部各个部门进行决策的依据。
in contrast, financial accounting is related to preparation of reports and statements for users both inside and outside a firm.
与管理会计不同，财务会计编制财务报表，既为企业内部使用，又提供给企业外部各界使用。
accounting may be defined as a process of identifying, measuring and communicating economic information to permit informed judgements and decisions by users of information.
会计可被定义为一种确认、计量和沟通经济信息的过程，它被用来对用户提供信息，作出判断，进行决策。
Among the wide range of users of financial accounting are management of a business, investors, creditors, governmental organizations, Securities and Exchange Commission, trade unions, insurance companies, financial analysts and consulting institutions and so on.
财务会计信息提供给广泛的用户，包括企业的管理层、投资者、债权人、政府机构、证券交易委员会、工会、保险公司、财务分析与咨询机构等。
the rules that govern how accountants measure, process, and communicate financial information fall under the heading GAAP, which stands for gernerally accepted accounting principles.
指导会计去计量、处理并交流财务信息的规范，被称为一般公认会计原则。
the most basic tool of accounting is the accounting equation, which presents the resources of the business and the claim to those resources.
会计最基本的工具就是会计方程式，它反映企业拥有的经济资源及对该资源的求偿权。
financial reports, or accounting reports, are end product of accounting process, giving a concise report of profitability and financial position of an enterprise and they are the final products of the accounting process.
财务报表又称会计报表，是会计程序的总结性文件，是准确反映企业财务状况和盈利能力的报告。它们是会计过程的最终结果。
the primary financial statements are the (1)balance sheet, (2)income statement (3)statement of cash flows and (4)statement of changes in financial position.
基本的财务报表有：（1）资产负债表；（2）损益表；（3）现金流量表；（4）财务状况变动表。
the balance sheet lists all the assets, liabilities, and owner's equity of an entity as of a specific date, usually the end of a month or a year.
资产负债表反映企业在某一特定时点，通常是月末或年末的资产、负债及所有者权益。
the income statement presents a summary of the revenues and expenses of an entity for a specific period of time, such as a month or a year.
损益表汇总反映企业在某一特定时期内，如一个月或一年的收入和费用。
a cash flow statement is an accounting statement that reflects the condition of cash receipts and cash disbursements of an enterprise during a certain accounting period.
现金流量表是反映在一定会计期间现金收入和支出情况的会计报表。
a statement of changes in financial position is an accounting statement that reflects comprehensively the sources and application of working capital and its changes during an accounting period.
财务状况变动表是综合反映一定会计期间内营运资金来源和运用及其增减变动情况的报表。
the debit and credit double entry bookkeeping technique is to be used for recording all accounting transactions.
会计上所有交易的记录都采用借贷复式记账法。
accounting records and statements are based on the most reliable data available so that they will be as accurate and as useful as possible.
会计记录与报表必须以可*的资料为基础，这样它们才尽可能地做到准确和有用。
the rapid development of accounting in current century brings about large number of professionally trained accountants.
本世纪以来会计的迅速发展造就了一大批经过专业培训的会计人员。
accountants rendering accounting services on a fee basis and staff accountants employed by them are said to be engaged in public accounting.
凡在按规定标准收费提供会计服务的会计师事务所里工作的会计人员，被称为公共会计师。
those employed by particular business firms, or accountants corresponding to public accountants are private accountants.
那些被特定企业雇佣的、或同公共会计师相对应的会计师，被称为企事业内会计人员。
in order to guide accountants in preparing financial statements with the characteristics of reliability, understandability and comparability, we need a well-defined body of accounting assumptions and principles.
为了指导会计人员编制具有可*性、易懂性、可比性的财务报表，我们需要一套界定明晰的会计假设及会计原则。
in China, accountants rely on four fundamental accounting assumptions in recording business transactions:(1)business entity concept，（2）going concern concept,(3)periodicity assumption,(4)stable monetary unit assumption.
在中国，会计人员在记录经济业务过程中要依据以下四条基本会计假设：会计主体概念、持续经营概念、期间假设以及币值稳定假设。
an accounting entity is an organization or a section of an organization that stands apart from other organizations and individuals as a separate economic unit.the entity concept requires that the transactions of each entity are accounted for separately from the transactions of all other organizations and persons.
会计主体是独立于其他企业的某一企业或团体，或某一企业的一部门，以及作为独立经济单位的个人。会计主体概念要求这一特定主体的经济业务要与其他企业及个人的业务分开，单独进行会计处理。
under the going-concern(or continuity) concept, accountants assume that the business will continue operating for the foreseeable future.
在持续经营概念下，会计人员假定企业在可预见的将来持续经营。
for accounting information to be useful, it must be made available at regular intervals, and the time-period concept ensures that accounting information is reported at regular intervals.
有价值的会计信息必须按一定的时间间隔向信息使用者提供，会计期间概念确保会计信息按一定的时间间隔列报。
accounting periods may be a fiscal year, a quarter, or a month, commencing on first days thereof according to the Gregorian calendar.
会计期间分为年度、季度和月份。年度、季度和月份的起讫日期采用公历日期。
the stable-monetary-unit concept is the accountant's basis for ignoring the effect of inflation and making on restatements for the changing value of the money.
the most important accounting principles include the accrual principle, the historicl principle, the relization principle, the matching principle, the prudence principle, the objectivity principle, the full-disclosure principle, the consistency principle and the materiality principle.
最重要的会计原则包括权责发生制原则、历史成本原则、收入实现原则、配比原则、稳健性原则、客观性原则、充分揭示原则、一致性原则及重要性原则。
in all business firms, revenues and expenses may be measured either on cash basis or accrual basis.
所有企业的收入和费用可以按收付实现制或权责发生制计量入账。
under cash basis of accounting, which in accordance to realization principle, revenues are recorded in the period in which cash is received; expenses are recorded in the period in which cash is paid.
按照与收入实现原则一致的收付实现制，所有收入在实际收到现金时登记入账，所有费用在实际支付现金时登记入账。
under the accrual principle, revenues are recognized in the period in which they are earned when goods are sold or services are rendered, rather than when cash is received; expenses are recognized when they are incurred.
在权责发生制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入账；费用是在它实际发生的期间，而不是实际支付现款的期间登记入账。
the values of all assets are to be recorded at historical costs at the time of acquisition.the amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except when state laws or regulations require specific treatment or adjustments.
各项财产物资应当按取得时的历史成本计价。物价变动时，除国家另有规定者外，不得调整其账面价值。
the matching principle governs the recording and reporting of expenses,which goes hand in hand with the revenue principle to govern income recognition in accounting.
配比原则规定费用的记录和列报方法，这一原则与收入原则一起规定会计中的利润确认。
principle of prudence should be followed in reasonably determining the possible loss and expense.
会计核算应当遵循谨慎原则的要求，合理核算可能发生的损失和费用。
the objectivity principle holds that the accounting records and financial reports must be based on financial and economic transactions as they actually take place, in order to objectively reflect the financial position and operating results of an enterprise.
客观性原则要求会计核算应当以实际发生的经济业务为依据，如实反映财务状况和经营成果。
the disclosure principle holds that a company's financial statements should report enough information for outsiders to make knowledgeable decisions about the company. in short, the company should report relevant, reliable, and comparable information about its economic affairs.
充分披露原则是指公司的财务报表应报告充足的信息，以使外界人士能够据此作出有关公司的正确决策。简而言之，公司应报告与其经济事项相关、可*和可比的信息。
accounting information must be designed to meet the requirements of national macro-economy control, the needs of all concerned external users to understand an enterprise's financial position and operating results and the needs of management of enterprises to strengthen their financial management and administration.
会计信息应当符合国家宏观经济管理的要求，满足有关各方了解企业财务状况和经营成果的需要，满足企业加强内部经营管理的需要。
according to the consistency principle, accounting records and financial statements shall be prepared according to stipulated accounting methods, and accounting information of enterprises must be comparable and convenient to be analyzed.
根据一致性原则，会计核算和财务报表应当按照规定的会计处理方法进行和编制，会计信息应当具有可比性并便于进行分析。
accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed; changes and reasons for changes, if necessary, and their impact on an enterprise's financial position and operating results, shall be reported in notes to the financial statements.
会计处理方法前后各期应当一致，不得随意变更。如确有必要变更，应当将变更内容、变更的原因及其企业财务状况和经营成果的影响，在财务报表附注中说明。
the materially concept states that a company must perform strictly proper accounting only for items and transactions that are significant to the business's financial statements.
重要性概念是指公司必须仅对那些对其财务报表有重要意义的项目和业务进行适当的会计处理。
the financial condition or position of a business enterprise is represented by the relationship of assets to liabilities and capital.
一个企业的财务状况是由资产对负债和资本的关系来表示的。
these three basic elements, assets, liability and capital, are connected by a fundamental relationship called balance sheet equation, sometimes called simply the accounting equation.
资产、负债和资本这三个基本要素由一个叫做资产负债表等式，有时称之为会计等式的关系式联接起来。
the account has three parts: (1)the name of the account and the account number, (2)the debit side (left side), and (3) the credit side(right side).
账户由三部分组成：（1）账户名称和账号，（2）借方（左边），（3）贷方（右边）。
accounting is based on a double-entry system, which means that we record the dual effects of a business transaction.
会计以复式记账系统为基础，即记录每笔交易的双重影响。
increases in assets are recorded in the left (debit) side of the account and decreases in assets are recorded in the right (credit) side, and conversely, increases in liabilities and owner's equity are recorded by credits and decreases in liabilities and owner's equity are recorded by debits. these are the rules of debit and credit.
资产的增加记录在左边（借方），资产的减少记录在右边（贷方）。相反，负债和所有者权益的增加记录在贷方，负债和所有者权益的减少记录在借方。这就是借贷记账规则。
if the sum of an account's debits is greater than the sum of its credits, that account has a debit balance, as the cash account does here and if the sum of its credits is greater, that account has a credit balance, as accounts payable does.
如账户借方金额大于贷方金额，该账户有借方余额，如现金账户；而如果贷方金额大于借方金额，则该账户有贷方余额，如应付账款账户。
the increases of a given item are entered on one side, the decreases on the other and the balance （the excess of the total one side over the total of the other) is inserted near the last figure on the side with the large amount.
（账户中）给定项目的增加记在一过，减少记入另一边。结余（一边总额超过另一边总额的数）被插记在数额大的那一边最后一个数字下面）。
the accounting cycle is the process by which companies produce their financial statements for a specific period of time.
会计循环是企业为编制特定会计期内财务报表而必须经过的全部过程。
accounting cycle is a complete system of accounting procedures that are repeated in the same order during each accounting period, which includes six procedures that will be discussed below.
会计循环是每一会计期间重复进行的由全部会计程序构成的一个完整的体系，它由下面将要讨论的六个会计程序组成。
first, journalize accounting entries for all transactions occurred and post the entries in ledger accounts.
首先，将全部会计事项用会计分录记入日记账。将日记账内会计分录过入分类账账户。
posting means transferring the amounts from the journal to the appropriate accounts in the ledger, and debits in the journal are posted as debits in the ledger and credits in the journal as credits in the ledger.
过账即将日记账的金额转记至分类账中相对应的账户。日记账中的借方记录转记至分类账中的借方，日记账的贷方记录转记至分类账中的贷方。
second, summarize debit and credit amounts and calculating the balances of the ledger accounts, and prepare an (unadjusted) trial balance.
其次，将各个分类账户汇总出借方或贷方余额，根据各账户余额编制调整前试算表。
a trial balance is a list of all accounts with their balances－assets first, followed by liabilities and then owner's equity.
试算平衡表是列示所有账户余额，且按资产、负债和所有者权益顺序列示的会计资料。
the trial balance provides a check on accuracy by showing whether the total debits equal the total credits.
试算平衡表通过检查借方与贷方余额合计是否相等，以检验会计处理的准确性。
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