商务与基础英语2

商务英语阅读4UNIT4AccountingLearningObjectivesUnderstandbasicaccountingterms.Distinguishbetweenmanagerialaccountingandfinancialaccounting.AnalyzetheroleofGAAPinfinancialaccounting.Understandthefundamentalprinciplesandpurposeoffinancialaccounting.Identifyandinterpretthekeyfinancialstatements.CONTENTS01.TextA02.

TextB03.ChineseValues10BasicAccountingTermsEveryBusinessOwnerShouldKnowTextAWarmingupDoyouhavetheexperienceofonlineshopping?Howdoyoupayforyourpurchaseonline?Whatisaccounting?Canyoudescribethestepsintheaccountingprocess?WordsandExpressions1.ajackofalltradesapersonwhocandomanydifferentkindsofworkbutnotnecessarilywell博而不精的人（CET-6）Don'ttrytobeajackofalltrades,becomeamasterofone.WordsandExpressions2.theebbandflowregularincreaseanddecreaseinintensity;constantfluctuation跌宕起伏（GRE）Customersmayalsowantprotectionfromtheebbandflowofprices.WordsandExpressions3.scenario

n.(pl~s)writtenoutlineofafilm,play,etcwithdetailsofthescenesandplot设想，可能发生的情况；（电影、戏剧等的）剧情梗概；（CET-6）Wedevelopedanexampleintegrationscenariothatcouldbeenabledbyanyofthemyriadofcoexistencemechanisms.WordsandExpressions4.benchmark

n.markinarock,concretepost,etc.bysurveyorsforuseinmeasuringcomparativelevels,etc.基准；（监测计算机性能的）基准（问题）标准检查程序；（测量高度的）水准点，基准点（CET-6）Theeconomicdownturnisdryingupdemandforoilandnaturalgas,droppingthebenchmarkpriceforabarrelofoiltobelow$50.WordsandExpressions5.gross

adj.total,whole总的，毛的；严重的，极端的（CET-4）

Grosssalesreachednearly$2millionayear.WordsandExpressions6.subtractv.totake(anumberorquantity)awayfrom(anothernumber,etc.)（从一数中）减去（另一数）（CET-4）6subtractedfrom10is4.WordsandExpressions7.incur

v.tocauseoneselftosuffer招致；蒙受（CET-6）Anyexpensesyoumayincurwillbechargeabletothecompany.WordsandExpressions8.glossaryn.alistoftechnicalorspecialwords词汇表（CET-6）Aglossaryoftermsisincludedforthereader’sconvenience.WordsandExpressions9.well-versedadj.knowledgeableaboutorskilledinsth.精通的（CET-6）Othersmaynotbewell-versedinyourfieldofexpertisebuttheymayhaveotherdomainsofknowledgethatarevaluabletoyou.StructuralAnalysisParas.MainTopicsParas.1-3Introduction：stressesthesignificanceofaccountingliteracyforbusinesssuccess.Para.4Overviewofterms：Thissectionsetsupthelistof10termsbyframingthemaspracticaltoolsforimprovingbusinessoperations.Paras.5-14Detailedexplanationofterms:Thiscoresectionprovidesconcisedefinitions,practicalexamples,andexpertinsightsforeachofthe10accountingterms.Para.15Conclusion:reiteratesthebenefitsofaccountingliteracyandoffersactionableadvicetohelpbusinessownersefficientlymanagefinancialrecords.NotesonTextACertifiedPublicAccountant(CPA):AnaccountantwhopassesaseriesofexaminationsestablishedbytheAmericanInstituteofCertifiedPublicAccountant注册会计师，通过美国注册会计师协会设立的一系列考试的会计师。NotesonTextA2.IRS:TheInternalRevenueService(IRS)istherevenueserviceoftheUnitedStatesfederalgovernment.ThegovernmentagencyisabureauoftheDepartmentoftheTreasury,andisundertheimmediatedirectionoftheCommissionerofInternalRevenue.TheIRSisresponsibleforcollectingtaxesandtheadministrationoftheInternalRevenueCode.Thefirstincometaxwasassessedin1862toraisefundsfortheAmericanCivilWar,witharateof3%.TodaytheIRScollectsover$2.4trillioneachtaxyearfromaround234milliontaxreturns.美国国税局，是美国联邦政府的税务部门。该政府机构是财政部下属的一个局，直接受美国国税局局长领导。DiscussionTheaccountingprofessioncoversfourmajorareas:managerialaccounting,financialaccounting,auditing,andtaxaccounting.Howdoesmanagerialaccountingdifferfromfinancialaccounting?WhatIsFinancialAccountingandWhyIsItImportant?TextBWordsandExpressionsstakeholder

n.apersonwithaninterestorconcerninsomething,especiallyabusiness股东；利益相关者Businessgoalsrepresentwhat’simportanttoitsstakeholdercommunities.WordsandExpressions2.encompassingadj.broadinscopeorcontent包含的，包容的（IELTS；TOEFL；GRE）Thisarticleisnotall-encompassingregardingallnecessarydetails.WordsandExpressions3.lender

n.apersonoranorganizationthatlendsmoney贷方，放款人Aslongasyoukeeppayingyourmortgageontime,yourlenderwon’tcancelyourloan.WordsandExpressions4.culminate

v.~(in/withsth.)(formal)toendwithaparticularresult,orataparticularpoint（以某种结果）告终；（在某一点）结束（CET-6；TEM-8；IELTS；TOEFL；GRE）Monthsofhardworkculminatedinsuccess.WordsandExpressions5.equityn.thevalueofacompany’sshares;thevalueofapropertyafterallchargesanddebtshavebeenpaid（公司的）股本；资产净值（CET-6；TEM-4；IELTS；GRE）Tocapturehisequity,Murphymusteithersellorrefinance.WordsandExpressions6.adheretotobehaveaccordingtoaparticularlaw,rule,setofinstructions,etc.;tofollowaparticularsetofbeliefsorafixedwayofdoingsth.坚持，遵守，遵循（法律、规章、指示、信念等）（CET-6；TEM-4；IELTS；TOEFL；GRE）Itwouldprotectinvestorsbyforcingbrokerstoadheretothehighest-possiblestandardofcare.WordsandExpressions7.simplifiedadj.madeeasyoruncomplicated简化了的（CET-4；CET-6；IELTS；TOEFL）Astereotypeisasimplifiedandgeneralizedideaaboutagroupofpeople.WordsandExpressions8.complyv.(~withsth.)toobeyarule,anorder,etc.遵从；服从；顺从（CET-4；CET-6；TEM-4；IELTS；TOEFL；GRE）TheyrefusedtocomplywiththeUNresolution.WordsandExpressions9.accrualn.(oftenaccrualbasisoraccrualaccounting)relatingtoorbeingamethodofaccountingthatrecognizesincomewhenearnedandexpenseswhenincurredregardlessofwhencashisreceivedordisbursed权责发生制的Thereisalwaysadebateonwhoshouldusetheaccrualmethodofaccounting.WordsandExpressions10.compile

v.toproduceabook,list,report,etc.bybringingtogetherdifferentitems,articles,songs,etc.编写（书、列表、报告等）；编纂（CET-6；TEM-4；IELTS；TOEFL；GRE）Wearetryingtocompilealistofsuitablepeopleforthejob.WordsandExpressions11.insightful

adj.showingaclearunderstandingofapersonorsituation有深刻了解的；富有洞察力的（CET-4；CET-6；GRE）Sheofferedsomereallyinteresting,insightfulobservations.WordsandExpressions12.supplemental

adj.alsosupplementary,functioninginasubsidiaryorsupportingcapacity补充的；追加的Dowereallyneedallthissupplementalprotein?WordsandExpressions13.subset

n.asmallergroupofpeopleorthingsformedfromthemembersofalargergroup分组；小组；子集ITgovernanceisasubsetofenterprisegovernance.WordsandExpressions14.intended

adj.plannedormeant计划中的；预期的（CET-4；CET-6；IELTS）Thebulletmisseditsintendedtarget.WordsandExpressions15.forensic

adj.oforrelatingtocourtsoflaw与法庭有关的（TEM-8；GRE）Theywereconvictedonforensicevidencealone.WordsandExpressions16.compliant

adj.inagreementwithasetofrules（与系列规则相）符合的，一致的（GRE）Ourproductsarestrictlycompliantwithlocalrules.WordsandExpressions17.defertotoagreetoacceptwhatsb.hasdecidedorwhattheythinkaboutsb./sth.becauseyourespecthimorher遵从；听从；顺从（CET-6；TOEFL；GRE）Wewilldefertowhateverthecommitteedecides.WordsandExpressions18.comparability

n.thequalityorstateofbeingcomparable相似性；可比较性Eachgroupwillhavethesamesetofquestions,inordertoensurecomparability.StructuralAnalysisPart1IntroductiontoFinancialAccounting(Paras.1-4)Thissectiondefinesfinancialaccountingasastandardizedsystemforcommunicatingacompany’sfinancialresultstointernalandexternalusersthroughfinancialstatements.Itpositionsfinancialaccountingasthe"official"languageofbusinessintheU.S.andcontrastsitwithotherbrancheslikemanagerial,tax,andnonprofitaccounting.StructuralAnalysisPart2PurposeandImportanceofFinancialAccounting(Paras.5-6)Thispartexplainstheprimaryobjectiveoffinancialaccounting:providingreliablebusinessperformanceinformationtoexternalstakeholders(e.g.,investors,lenders)throughGAAP-compliantfinancialstatements.Itemphasizestheroleofdouble-entrybookkeepingandstandardizedreportingtoensurereliabilityandcomparability.StructuralAnalysisPart3ProcessofFinancialAccounting（Paras.7-13)Thissectionoutlinesthestep-by-stepprocessoffinancialaccounting:-Step1:Recordingtransactions(double-entrybookkeeping).-Step2:GAAPcompliance(accrualmethod,accountclassification).-Step3:Compilingfinancialstatements(balancesheet,incomestatement,etc.).-Step4:Issuingareportingpackageforcomprehensiveanalysis.StructuralAnalysisPart4RegulatoryFrameworkandStandards（Paras.14-16)ThispartdetailsthegovernanceofGAAPbyinstitutionslikeFASB,SEC,andAICPA.Itmentionscollaborationwithinternationalstandards(IFRS/IASB)andongoingupdatestoaccountingcodestomaintainrelevanceandreliability.StructuralAnalysisPart5ComparisonwithOtherAccountingBranches（Paras.17-20)Thissectioncontrastsfinancialaccountingwithotherbranches,suchastaxaccounting(focusedonIRScompliance),managerialaccounting(tailoredforinternaldecision-making),andspecializedfieldslikenonprofitorforensicaccounting.StructuralAnalysisPart6NecessityofFinancialAccountingforCompanies(Paras.21-22)ThissectionexplainsthatpubliccompaniesmustfollowGAAP,whileprivatefirmsoftenadoptittomeetlenderorinvestorrequirements.Ithighlightsoverlapsbetweenfinancialandmanagerialaccountinginpracticalapplications.StructuralAnalysisPart7Conclusion（Para.23)Theconclusionreinforcesfinancialaccounting’sroleinstandardizedcommunication,GAAPcompliance,anditsbroadapplicabilityacrossallcompanytypes,emphasizingitsimportancefortransparencyanddecision-making.NotesonTextB1.double-entrybookkeeping:asystemofkeepingfinancialrecordsinwhicheachpieceofbusinessisrecordedasacreditinoneaccountandadebitinanother.

复式记账法，复式簿记（将每个账项分别登入贷记和借记）

NotesonTextB2.financialstatement:Afinancialstatement(orfinancialreport)isaformalrecordofthefinancialactivitiesofabusiness,person,orotherentity.财务报表：记录和总结公司或个人财务状况的文件，通常包括资产、负债、所有者权益、收入和支出等信息。NotesonTextB3.thebalancesheet:Abalancesheet,alsoreferredtoasastatementoffinancialposition,reportsonacompany’sassets,liabilities,andownershipequityatagivenpointintime.资产负债表：一种会计报表，用于记录一个公司在特定时间点上的资产、负债和所有者权益的情况。NotesonTextB4.GAAP:abbr.GenerallyAcceptedAccountingPrinciples,referstoasetofstandardizedaccountingprinciples,conventions,rules,andproceduresthatcompaniesandorganizationsintheUnitedStatesfollowwhencompilingtheirfinancialstatements.TheseprinciplesareestablishedandmaintainedbytheFinancialAccountingStandardsBoard(FASB),anindependent,private-sectororganizationthatsetsaccountingstandardsforbusinessesandothernon-governmentalentitiesintheUnitedStates.

美国的通用会计准则，是美国财务报表的标准，也是全球广泛使用的财务报表标准之一。它由美国财务会计准则委员会（FASB）制定和发布，旨在确保企业的财务报表准确、可比和透明。NotesonTextB5.FASB:abbr.FinancialAccountingStandardsBoard.Itisaprivate,not-for-profitorganizationwhoseprimarypurposeistoestablishandimprovegenerallyacceptedaccountingprinciples(GAAP)withintheUnitedStatesinthepublic’sinterest.〈美〉财务会计准则委员会，私人非营利组织，其主要目的是为了公众的利益而在美国建立和改进通用会计准则（GAAP）。NotesonTextB6.AICPA:abbr.AmericanInstituteofCPAs.Foundedin1887,theAmericanInstituteofCertifiedPublicAccountants(AICPA)isthenationalprofessionalorganizationofCertifiedPublicAccountants(CPAs)intheUnitedStates,withmorethan394,000membersin128countriesinbusinessandindustry,publicpractice,government,education,studentaffiliatesandinternationalassociates.美国会计师协会，成立于1887年，是美国注册会计师（CPA）的全国性专业组织，在全球128个国家拥有超过39.4万名会员。NotesonTextB7.SEC:abbr.Securities&ExchangeCommission,aUSgovernmentalagencywhichmonitorstradinginsecuritiesandcompanytakeovers.〈美〉证券交易委员会，是美国政府机构，负责监督证券交易和公司收购。NotesonTextB8.IFRS:abbr.InternationalFinancialReportingStandards.InternationalFinancialReportingStandards(IFRS)aredesignedasacommongloballanguageforbusinessaffairssothatcompanyaccountsareunderstandableandcomparableacrossinternationalboundaries.Theyareaconsequenceofgrowinginternationalshareholdingandtradeandareparticularlyimportantforcompaniesthathavedealingsinseveralcountries.Theyareprogressivelyreplacingthemanydifferentnationalaccountingstandards.Therulestobefollowedbyaccountantstomaintainbooksofaccountswhichiscomparable,understandable,reliableandrelevantaspertheusersinternalorexternal.国际财务报告准则，是一套由国际会计准则理事会（IASB）制定的会计标准。这些标准旨在确保全球范围内的财务报告具有透明度、可比性和一致性，使得不同国家和司法管辖区的公司能够使用一种共同的语言来呈现其财务状况和经营成果。NotesonTextB9.IASB:abbr.InternationalAccountingStandardsBoard.Itistheindependent,accountingstandard-settingbodyoftheIFRSFoundation.TheIASBwasfoundedonApril1,2001,asthesuccessortotheInternationalAccountingStandardsCommittee(IASC).ItisresponsiblefordevelopingInternationalFinancialReportingStandards(thenewnameforInternationalAccountingStandardsissuedafter2001),andpromotingtheuseandapplicationofthesestandards.

国际会计准则理事会，一个独立的私营机构，主要负责制定及批准国际财务报告准则（InternationalFinancialReportingStandards，简称IFRS）。IASB的前身是国际会计准则委员会（InternationalAccountingStandardsCommittee，简称IASC），该委员会于2001年初正式更名为国际会计准则理事会，即IASB。NotesonTextB10.marginanalysis:Marginanalysisisafinancialanalysistechniqueusedtoevaluatetheprofitabilityofaproduct,service,oranentirebusinessoperationbyexaminingtherelationshipbetweenrevenuegeneratedandthedirectcostsassociatedwithproducingordeliveringthatrevenue.Itinvolvescalculatingthemargin,whichisthedifferencebetweenrevenueandvariablecosts,andanalyzinghowc