会计外文翻译.doc

accounting 1. introduction every organization uses accounting. the corner store keeps accounting records to measure its success selling groceries. the largest corporations need accounting to keep track of their locations, employees, and transactions. and all the dot-coms must account to keep track of their transactions. why is accounting so important? because is helps an organization the same way a model helps an architect construct a building. accounting helps the manager understand the organization without drowning in its details. accounting offers exciting career opportunities. accounting careers are usually divided into two areas: private accounting and public accounting.1.1 private accounting private accountants work for a single business, such as a local department store, the mcdonaldss restaurant chain, or eastman kodak company. charitable organizations, educational institutions, and government agencies also employ private accountants. the chief accounting officer usually carries the title of controller, treasurer, or chief financial officer (cfo). this person often has the status of a vice president. accountants who have met certain professional requirements in the area of management accounting are designated as certified management accountants (cmas).private accountants perform a wide variety of services: budgeting sets sales and profit goals and develops detailed plans (called budgets) for achieving those goals. some of the most successful companies in the united states have been pioneers in the field of budgetingprocter & gamble and general electric, for example. information systems design identifies the organizations information needs, both internal and external. systems designers develop and implement information systems to meet those needs. cost accounting analyzes a businesss costs to help managers control expenses. cost accounting records guide managers in pricing their products and services to achieve greater profits. also, cost accounting information shows when a product is not profitable and should be dropped. internal auditing is performed by a businesss own accountants. large organizations, such as motorola, bank of america, and 3m, maintain a staff of internal auditors. these accountants evaluate the firms accounting and management systems to improve operating efficiency and to ensure that employees follow company policies. 1.2 public accounting public accountants serve the general public and collect professional fees for their work, much as doctors and lawyers do. public accountants are a small fraction（about 10%）of all accountants. accountants who have met certain professional requirements in law, auditing, and accounting are designed as certified public accountants (cpas).like private accountants, public accountants provide valuable services： consulting describes the wide scope of advice cpas private to help managers run a business. as accountants look deep into an organization, they find many ways to improve the businesss operations. accountants help their clients recruit executives, reorganize the business, and plan mergers with other companies. assurance is the service of providing a professional statement that certain information is accurate. cpas audit, or examine, the financial statements of companies and attest to the accuracy and completeness of the data in the statements. auditors also examine companies web sites and provide statements that the information is accurate. tax accounting has two aims: complying with the tax laws and minimizing the companys tax bill. reducing the companys tax bill is an important management consideration. cpas advise companies and individuals on what type of investment to make and how to structure transactions.some public accountants pool their talents and work together within a single firm. most of their professional employees are cpas. cpas firms vary greatly in size. most are small businesses, but many are large partnerships.figure 1 shows the accounting positions within public accounting firms and other organizations. note the upward movement of accounting personnel, as indicated by the arrows. in particular, note how accountants may move from positions in public accounting firms to similar or higher positions in industry and government. this is a frequently traveled career path. because accounting deals with all facets of an organizationsuch as purchasing, manufacturing, marketing, and distributionit provides an excellent opportunity for gaining broad business experience.2. accounting: the basis for business decisions accounting is the information system that measures business activities, processes that information into reports, and communicates the results to decision maker. accounting is not the same as bookkeeping. bookkeeping is a procedure in accounting, just as arithmetic is a procedure in mathematics. accounting is often called “the language of business”. the better you understand this language, the better your business decisions will be, and the better you can manage the financial aspects of living. personal planning, education expenses, loans, car payments, income taxes, and investment are based on the information system that we call accounting.public accounting firm private accounting (industrial company or their organization)chief executive officer or major operation executivepartner managerchief financial officer, controller or treasurer senior accountingsenior accounting staff accountingstaff accounting figure 1 accounting position within organizationa key product of accounting system is a set of financial statements. financial statements report on a business in monetary terms. is my business making a profit? should i hire assistants? am i earning enough money to pay my rent? answers to business questions like these are based on accounting information. today people use computer to do detailed bookkeeping in households, business, and organizations of all types. figure 2 illustrates the role of accounting in business. the process starts and ends with people making decisions. 1. people make decisions2.business transactions occur3.businesses prepare reports to show the result of their operations figure 2 the accounting system: the flow of information 2.1 decision makers 1) the user of accounting information decision makers need information. the more important the decision, the greater the need for information. virtually all business and most individuals keeps accounting records to aid in making decisions.2) individuals people such as you use accounting information to manage bank accounts, evaluate job prospects, make investments, and decide whether to rent or buy a house. harold nix, one of the texas tobacco lowers, uses accounting information to manage his law office.3) businessesbusiness managers use accounting information to set goals for their organizations, to evaluate progress toward those goals, and to take corrective action if necessary. decisions based on accounting information may include which building to purchase, how much merchandise to keep on hand, and how much case to borrow.4) investorsinvestors provide the money a business needs to begin operations. to decide whether to invest in a company, potential investors evaluate what income they can expect from their investment. this means analyzing the financial statements of the business and keeping up with developments in the business pressfor example, the wall street journal and business week.5) creditorsbefore making a loan, creditors (lenders) such as banks determine the borrowers ability to meet scheduled payments. this evaluation includes a report on the borrowers financial position and a prediction of future operations, both of which are based on accounting information. to borrow from a bank before striking it rich, harold nix probably had to document his income and financial position.6) government regulatory agenciesmost organizations face government regulation. for example, the securities and exchange commission (sec), a federal agency, requires businesses to disclose certain financial information to the investing public.7) taxing authoritieslocal, state, and federal government levy taxes on individuals and businesses. income tax is figured using accounting information. businesses determine the sales tax they owe from accounting records that show how much they have sold.8) nonprofit organizationnonprofit organizationssuch as churches, hospitals, government agencies, and collegesuse accounting information in much the same way that profit-oriented businesses do.9) other usersemployees and labor unions make wage demands based on employers reported income. consumer groups and the general public are also interested in the amount of income businesses earn. newspapers report “improved profit pictures” for companies as the nation emerges from economic downturns. such news, based on accounting information, has an effect on our standard of living.2.2 financial accounting and management accountingusers of accounting information may be categorized as external users or internal users. this distinction allows us to classify accounting into two fieldsfinancial accounting and management accounting.financial accounting focuses on information for people outside the firm. creditors and outside investors, for example, are not part of the day-to-day management of the company. government agencies and the general public are external users of a firms accounting information.management accounting focuses on information for internal decision makers, such as top executives, department heads, college deans, and hospital administrators.3. the accounting cycle the accounting cycle is the process by which companies produce their financial statements for a specific period of time. for a new business, the cycle begins with setting up （opening）the ledger accounts. net genesis opened its door in january 1994, and the first step in the accounting cycle was to open the accounts. after a business has operated for one period, the account balances carry over from period to period. therefore, the accounting cycle starts with the beginning account balances. table 1 outlines the complete accounting cycle of net genesis, gillen travel, and every other business. the items in exhibit 3indicate the new concepts we introduce in this chapter. during the periodjournalizing transactions posting to the ledger end of the periodadjusting the accounts, including journalizing and posting the adjusting entries closing the accounts, including journalizing and posting the closing entries preparing the financial statements (income statement, statement of owners equity, and balance sheep) companies prepare financial statements on a monthly or a quarterly basis. step 1-6a in exhibit 3 are adequate for statement preparation. steps 6b-7 can be performed monthly or quarterly, but are necessary only at the end of the year. table 1 complete accounting cycle of net genesisduring the periodend of the period1. start with the account balances in the ledger at the beginning of the period.2. analyze and journalize transactions as they occur.3. post journal entries to the ledger accounts.4. compute the unadjusted balance in each account at the end of the period.5. enter the trial balance on the work sheet, and complete the work sheet (optional).6. using the adjusted trial balance or the full work sheet a guide.a. prepare the financial statements.b. journalize and post the adjusting entries.c. journalize and post the closing entries.7. prepare the post closing trial balance, this trial balance becomes step 1 for the next period. 会计一. 引言会计应用于每一个组织。街角商店保持会计记录，以衡量其成功销售食品杂货。最大的企业需要的会计需记录它们的位置，员工和交易。并且所有的网络公司必须考虑跟踪他们的交易。会计为什么这么重要？因为它帮助一个组织以同样的模式帮助建筑师建造一个建筑物。会计帮助管理人了解该组织没有淹死在其细节中。会计提供了令人兴奋的职业机会。会计职业生涯通常分为两个方面：私有和公共会计核算。1.1 私有会计私人会计师工作于一个单一的企业，如当地的百货商店，麦当劳的快餐连锁店，或伊士曼柯达公司。慈善组织，教育机构和政府机构也雇用私人会计师。主要会计官通常携带的标题控制器，财务，或主要财务总监（ cfo ） 。这个人往往是副总裁的地位。符合某些专业领域的会计师所需的管理会计被指定为认证管理会计师公会（ cmas ） 。私人会计师执行各种不同的服务：预算集销售和利润目标和发展的详细计划（所谓的预算）为实现这些目标。在美国的一些最成功的公司在该预算的领域中已经率先，例如，宝洁公司和通用电气。信息系统的设计确定了该组织的信息需求，包括内部和外部的。系统设计人员的制定和实施信息系统，以满足这些需求。成本会计分析了企业的成本，以帮助管理者控制开支。成本会计记录和指导管理人员在定价其产品和服务，以实现更大的利润。此外，成本会计资料显示当一个产品是不盈利时，应予删除。内部审计是由企业自己的会计师所执行。大型组织，如摩托罗拉公司，美国银行，以及3m ，保持工作人员的内部审计员。这些评价会计师事务所的会计和管理制度，以提高经营效率，并确保员工遵循公司的政策。1.1 公共会计公共会计师服务广大市民和收取的专业服务费的工作，就像医生和律师。公共会计师是占会计师中的一小部分（约10 ）。符合某些专业的会计师要求在法律，审计上，并且会计是成为注册会计师（注册会计师） 。像私人会计师，公共会计师提供了宝贵的服务： 顾问介绍了范围广泛的私人会计师事务所，以帮助管理人员执行企业。由于会计师更深入的一个组织，他们发现许多方式改善企业的业务。会计师帮助他们的客户招聘高级行政人员，重组企业，并计划与其他公司合并。 提供服务的专业声明中保证某些信息是准确的。注册会计师审计或审查，财务报表公司的准确性和完整性。审计还需审查公司的网站，并提供报表的信息是准确的。税务会计有两个目的：遵守税法和最大限度地减少公司的税收法案。降低公司税的法案是一项重要的管理审议。会计师事务所建议公司和个人在哪种类型进行投资和如何构造交易。 在一个单一的公司，汇集了一些公共会计师人才。其大部分专业雇员都是注册会计师。注册会计师事务所的规模差别很大。其中大部分是小企业，但许多都是伙伴关系。图1显示了公共会计公司内的会计职位和其他组织。注意向上流动的会计人员，如箭头。特别是，在行业和政府中，说明会计师如何可能从公共会计公司职位移动到类似的或更高的职位，。这是一个经常旅行的职业道路。由于会计处理的各个方面，一个组织，如采购，制造，营销和分销，它提供了一个极好的机会，获得广泛的商业经验。二. 会计：商业决策的基础会计是信息系统，商业活动的措施，程序，信息报告，并传达结果的决策者。会计是不同于簿记。簿记是会计中的一个程序，就像算术是数学中的程序。会计往往是所谓的“商业语言” 。更好地了解这种语言，更好的商业决策，您就将可以更好地管理项目财务方面的生活水平。个人规划，教育支出，贷款，汽车支付，所得税，投资是基于信息系统，我们称之为会计。公共会计事务所 私人会计 (工业公司或其组织)首席执行官或主要的操作执行官股东 管理人财务总监，管理者或财务主管 高级会计高级会计 会计人员会计人员图1组织内的会计职务会计制度的一个关键产品，是一套财务报表。财务报表以货币的形式报告业务。我的公司赚钱吗？我需要雇佣助理吗？我的收入足够支付我的租金吗？业务问题的答案是建立在会计信息的基础上。 现今，人们使用电脑做详细的簿记在家庭，企业和所有类型的组织机构。图2说明企业会计的作用。这一进程的起点和终点决策与人民。 1. 人民作出决策2.发生商业交