会计英语-翻译chapter1培训课件

Chapter one Introduction to Accounting 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

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.

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

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.

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.

个人独资企业[pr?'prai?t?.?ip]是在法律下个人独有的[.indi'vidju?l]而不

是被作为单独实体(separate entity)被确立[is't?bli?t]的企业。

A partnership differs from a single proprietorship only in that it

has more than one owner. The owner or owners of proprietorships and 合伙企业不同于（differs from）独资企业仅仅在于它有多个拥有者。独资

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.

企业与合伙企业的拥有者对企业债务承担个人责任['lai?bl]。

公司是被依法确立的一个单独实体；因此[hens]，他的所有者（股东

['???.h?uld?]）不对公司债务承担责任。

财务总监（CAO）在中型['mi:di?msaizd]或大型企业经常被叫做控制人，管理会计工作人员[stɑ:f]。在私人企业从事会计工作，主要包括设计会计系统，成本会计，内部[in't?:n?l]控制和审计['?:diti?]。

政府与非盈利[.n?n'pr?fit]组织会计是会计的一个领域，会计师提供他

们的服务给地方的['l?uk?l]，国家的，和联邦['fed?r?l]政府机构，以及非营利组织。政府会计执行私用与公共会计所有职能。非营利组织包括大学，医院，教堂，交响乐['simf?ni]团['?:kistr?], 慈善['t??rit?bl]组织等等。非盈利会计与政府会计

的模式 ['p?t?n] 相类似。

1.3 Accounting Concept and Principles

Accounting practice needs certain guidelines for action. The accounting principles provide guidelines or directives to accounting

1.3 会计概念['k?nsept]与准则

会计实践需要某些行为准则。会计准则为会计实践提供标准与法规[di'rektiv]。一般公认的会计准则由一些概念，准则和假设[?'s?mp??n]组成：

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 asset’s value at the time it is acquired, eliminating

会计主体概念：会计主体是在经济活动中掌握资源并从事(engage in)经济

的经济单位。每个企业都被认为[p?'si:v]或被视为一个主体，以区分['sep?reiti?]和鉴别与它的所有者和其他企业。会计主体概念被用于所有的组织形式：独资企业，合伙企业和公司。

客观性原则：客观性原则要求商务交易[tr?n'z?k??n]与财务报表

(financial statement)基于客观可核实['veri.fai?bl]的证据['evid?ns]。每个会计交易都应该被商业文件所支持（称为源文件），例如发票['inv?is]，采购['p?:t??s]订单，收据[ri'si:t]，或者作废的['k?nsl]账单。因此，会计记录和财务报表的信息可以被验证['verifai]。

成本原则：成本原则规定，对于会计目标，所有商务交易将被以成本价或实

际支付价记录。成本必须在会计记录中保持到资产['?set]被出售，到期 [iks'pai?] 或用光。成本为资产被取得[?'kwai?d]时的价值提供了一个可靠的计量['me??m?nt]，消除了高估或低估的可能。

the possibility of someone’s 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

持续经营原则：持续经营原则认为，实体将持续经营在可预见的[f?:'si:?bl]未来。它将运用资产继续进行（carry on）经营，除了商品['m?:t??ndaiz]，不提

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 供资产出售。如果一个实体不能延续到未来（例如，由于破产['b??kr?ptsi]），历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 business’s 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.

史成本数据['fig?] 将无关紧要[i'reliv?nt]，清算[.likwi'dei??n]价值将被报告。

收入['revinju:]确认[.rek?g'ni??n]原则：收入确认原则规定，收入在其

获得时加以确认。以下是关于（as to）理解收入却认原则必不可少的[i'sen??l]（be essential for 对…必不可少）三点：

与收入有关的(associate with)资产流入['infl?u]不一定以现金形式。

取得收入的时间是，服务被提供 ['rend?]的时间，或者已销售货物（goods sold）

所有权（title to）被转移[tr?ns'f?:]的时间。

收入总额等于['i:kw?l] 现金收入[ri'si:v]加上其他资产收入的现金等价物（公允价值）。

会计期间原则：会计期间原则确定一个企业的活动在一个特殊的时间段，它被叫做会计期间。一个组织通常以一年为其主要的会计期间。然而，一个组织也可以准备中期['int?rim]财务报表，包括一个月或三个月（一个季度）。