会计英语翻译chapter1

会计英语翻译chapter1

Chapter one Introduction to Accounting 1.1 Bookkeeping

and Accounting

Accounting is an information system that identifies，measures，records and communicates relevant，reliable，consistent，and comparable information about an

organization’s 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 accountant’s objective is the use of data

for interpretation.

第一章['t??pt?]会计导论[.intr?'d?k??n]

1.1 簿记与会计

会计是一个信息系统，[ai'dent?fai]辨别、['me??z]测量、记录和交流相关的['rel?v?nt]、可靠的[ri'lai?bl]、持续的[k?n'sist?nt]和可比的['k?mp?r?bl]一个组织经济活动的信息。它的目标是帮助人们做出更好的决定。

对在商业事业取得成功感兴趣的人，对账簿和会计的原理['prins?pl]的理解是必要的[i'sen??l]。账簿和会计的目的['p?:p?s]是提供消息关于[k?n's?:ni?]一个企业的财务事务。业主，经理，债权人['kredit?]，和政府的代理['eid??nsi]需要这些消息。

一个个体[.indi'vidju?l]通过记录企业的财务信息赚取生计（earn

living）是簿记员；分类['kl?sifai]与汇总企业交易[tr?n'z?k??nz]和解释[in't?:priti?]它们影响[i'fekt]的过程是被会计完成[?'k?mpli?t]的。会计师是知道会计准则、理论[θi?'retik?l,]与实际['pr?ktik?l]应用[.?pli'kei??n]，能够管理、分析和解释会计记录的人。簿记员涉及（is

concerned with）一些技术[tek'ni:k]包括记录交易，会计师的目的是使用数据作解释[in.t?:pri'tei??n]。

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 专业会计领域

专业会计包含三个方面。

公共会计是会计的一个领域，会计师提供他们的服务给公众（general public）而不是一个单一的组织。公共会计师提供的基础服务是审计['?:diti?]和准备税务报告，辅助各种税务问题，为商务决策提供建议[.rek?men'dei??n]。

从事公共会计的大多数人都是得到领有执照的['lais?nst]注册会计师

['s?:ti.faid]。世界上几乎所有的国家都有关于CPA的法规。在美国，认证考试(certification examinations)是由美国会计师协会['institju:t]准备与实施[?d'ministreit]的。CPA相当于[i'kwiv?l?nt]英国的特许['t?ɑ:t?d]会计师.中国注册会计师协会对中国注册会计师负责。

私用['praivit]会计是会计的一个领域，会计师提供他们的服务给单一的企业。私用会计维护[mein'tein]会计信息，为管理部门提供企业决策所需要的财务数据。

会计师提供服务于所有类型的商务实体。它是重要的，因为，你必须熟悉（be familiar with)商务组织不同形态的特点。企业所有权(business ownership)的三种形式在文章中被清楚地阐述，概述['s?m?raiz]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