《简明会计英语教程》-Unit15

Unit15Whattasksdoesanaccountantdo?6793815.4 Notes15.5 Reinforcementexercise15.6 Accounting-relatedknowledgeWhatisacashier?15.7ExtendedreadingWhatisabankteller?上一页返回Unit15Whattasksdoesanaccountantdo?Coretermsreminder核心术语提示会计员，会计师职能经理注册会计师财务健康做财务记录内部审计预算计划国家认证风险管理Accountantfunctionalmanagercertifiedpublicaccountant(CPA)financialhealthkeepfinancialrecordsinternalauditbudgetaryplansstatecertificationriskmanagement返回15.1aWhatisanaccountant?

Anaccountantisapersonwhoperformsaccountingtasksforindividualsorcompanies.Theexactmaterialthatanaccountanthandlesvariesdependingonthesizeofthecompanyandtheaccountant’sspecialization,butgenerallyincludesfinancialrecords,taxes,andresponsibilityfortheissuingoffinancialreports.Anaccountantisoneoftheprimaryfiguresinabusinessthathe/sheworksfor,whetheritisamultinationalcorporationorasmallfamilyownedbusiness.Requirementstobecomeanaccountantvaryuponspecializationandnation,butgenerallyincludecertificationthroughaprofessionalagencyandabasiccollegedegreeinaccountingandfinance.返回15.1bWhattasksdoesanaccountantdo?

Inasmallfirm,anaccountantmayberesponsibleforkeepingallfinancialrecords.Theserecordsincludepayrollinformation,accountspayable,accountsreceivable,retailsales,andinformationregardinginvestmentsheldbythecompany.Theseaccountsarekeptandorganizedinledgerswhichareusedtoassessthefinancialhealthofacompany.Ledgersarealwayskeptuptodate,andmaybeconsultedbymanagersandhighrankingmembersofacompanywhentheyaremakingmajorbusinessdecisions.下一页返回15.1bWhattasksdoesanaccountantdo?Inlargerfirms,accountantsalsoperforminternalaudits,toensurethatthefinancialrecordsofthecompanyareaccurate.Becauseofbiasconcerns,aninternalauditcannotbehandledbyanaccountantwhoregularlyhandlesthematerialconcerned,andmanycompanieshireoutsideaccountingfirmstoperformaudits.Whenthisisthecase,thehiredfirmshouldnotbecontractedtohandleanyofthecompany’sotherfinancialmaterial,asthismayrepresentaconflictofinterest.上一页下一页返回15.1bWhattasksdoesanaccountantdo?Inmostcases,anaccountantwillchoosetospecializeinaparticularfieldsuchasaudits,bookkeeping,ortaxes.Inotherinstances,anaccountantmayacquireawiderangeofskillstobetterservehis/herclients.Thisiscommonwithacertifiedpublicaccountant(CPA)whohandlesthebooksforseveralsmallbusinessesatonce.Inbothinstances,theaccountantmusthavestrongmathskills,aswellasaneducationinaccounting.上一页下一页返回15.1bWhattasksdoesanaccountantdo?Dependingonthetypeofaccountingbeingperformed,certificationbythestatemayberequired.Statecertificationisusuallyrequiredforaccountantswhoperformauditsandothersensitiveaccountingtasks,whileitisnotasvitallynecessaryforaccountingclerkswhoworkundercertifiedaccountants.Commonly,anaccountantisalsoamemberofaprofessionalorganizationofaccountants,andtakesadvantageofmeetingsandseminarstokeepupwithadvancesinthefield.上一页返回15.1cWhyimportant?

Accountantsorfinancialmanagersinacompanyarethemostimportantfunctionalmanagers.Theymakethefinancialdecisionswhichcansupporttheclientsandtheemployees.Theyhelpinmakingdecisionsabouttheshorttermandthelongtermbudgetaryplansofthecompany.Theyactasthebusinessanalystforanycompanytherefore.Theyalsohelpinmakingdecisionsabouttherightallocationofresources.Someofthedecisionareasinwhichtheyactivelyparticipateincludetheinterpretationoffinancialinformationandthenhighlightingtheimportantareaswhichmustbetakenunderconsideration.Theyalsoplayanimportantroleinthebusinessmodelingandforecasting.Theyare下一页返回15.1cWhyimportant?responsibleforimprovingtheperformanceofthefinancesofthecompanythroughtheirwisedecisions.Financialmanagershavetomakeimportantdecisionsabouttheriskmanagement.Theycanalsomakeimportantsuggestionsaboutthepricingoftheproductsandmakedecisionsonthebasisofcomplexfinancialsituation.Theselectionoftherightloanablefundsandinvestmentsarealsoaccomplishedaccordingtothesuggestionsgivenbyfinancialmanagers.上一页返回15.2 Coreaccountingterms□ accountantn.会计员，会计师□ accountpayable应付账款□ accountreceivable应收账□ accountingclerk会计职员□ auditn.vt.审计□ functionalmanager职能经理□ financialhealth财务健康□ financialrecord财务记录□ internalaudit内部审计下一页返回15.2 Coreaccountingterms□ keepfinancialrecords做财务记录□ ledgern.分类账，总账□ loanablefund可贷出资金□ multinationalcorporation跨国公司□ riskmanagement风险管理□ specializationn.专门化，专业化，专长□ statecertification国家认证□ payrolln.薪水册□ certifiedpublicaccountant(CPA)注册会计师□ budgetaryplans预算计划□ bookkeepingn.簿记上一页返回15.3 Extendedwords□ allocationn.分配，配置□

analystn.分析家□ biasconcern偏见关系□ contractvt.签订合同，缔结合同□ conflictofinterest利益冲突□ consultvt.商量，请教□ dependon信赖，取决于□ forecastingn.预测□ highlightn.突出，强调下一页返回15.3 Extendedwords□ highranking高级别的□ interpretationn.解释，阐明□

issuingn.发行，发布□ keepsth.uptodate保持更新□ modelingn.建立模型□ pricingn.定价□ primaryfigure首要人物□ retailsales零售额□ sensitivea.敏感的□ uptodate最新的，最近的上一页返回15.4 Notes

1)Anaccountantisapersonwhoperformsaccountingtasksforindividualsorcompanies.会计师是为个人或公司履行核算任务的人。句中，who引导一个限定性定语从句，修饰先行词person。2)Theexactmaterialthatanaccountanthandlesvariesdependingonthesizeofthecompanyandtheaccountant’sspecialization.会计师所处理的准确材料取决于公司的规模以及会计师的专长。句中，that…handles是限定性定语从句，修饰先行词material。3)Anaccountantisoneoftheprimaryfiguresinabusinessthathe/sheworksfor.会计师是其所供职公司的首要人物之一。句中，that引导一个限定性定语从句，修饰先行词figures。下一页返回15.4 Notes4)Requirementstobecomeanaccountantvaryuponspecializationandnation,butgenerallyincludecertificationthroughaprofessionalagencyandabasiccollegedegreeinaccountingandfinance.成为会计师的要求因专长及国家不同而异，但是一般包括经由职业机构或财会专业的基本大学学位而获得的认证。5)Theserecordsincludepayrollinformation,accountspayable,accountsreceivable,retailsales,andinformationregardinginvestmentsheldbythecompany.这些财务记录包括薪水册信息、应付账、应收账、零售额以及有关公司所持有的投资方面的信息。上一页下一页返回15.4 Notes6)Theseaccountsarekeptandorganizedinledgerswhichareusedtoassessthefinancialhealthofacompany.这些账目收录在用来评估公司财务健康的分类账里。句中，which引导一个限定性定语从句，修饰先行词ledgers。7)Ledgersarealwayskeptuptodate,andmaybeconsultedbymanagersandhighrankingmembersofacompanywhentheyaremakingmajorbusinessdecisions.分类账总是在更新，而且可能在做出重大业务决定时与公司经理或高级别成员协商。8)Inlargerfirms,accountantsalsoperforminternalaudits,toensurethatthefinancialrecordsofthecompanyareaccurate.在大公司里，为确保公司的财务记录的准确性，会计师也履行内部审计业务。上一页下一页返回15.4 Notes9)Becauseofbiasconcerns,aninternalauditcannotbehandledbyanaccountantwhoregularlyhandlesthematerialconcerned,andmanycompanieshireoutsideaccountingfirmstoperformaudits.由于偏见关系，内部审计不能由经常处理相关材料的会计师来办理，因此许多公司雇佣外部会计事务所来做审计。句中，who…concerned是限定性定语从句，修饰先行词accountant。10)Whenthisisthecase,thehiredfirmshouldnotbecontractedtohandleanyofthecompany’sotherfinancialmaterial,asthismayrepresentaconflictofinterest.在这种情况下，所雇佣的事务所不应该被赋予处理公司的其他财务材料的合同义务，因为这可能形成利益冲突。上一页下一页返回15.4 Notes11)Thisiscommonwithacertifiedpublicaccountant(CPA)whohandlesthebooksforseveralsmallbusinessesatonce.这种情况对于同时为数家小公司做账的注册会计师（CPA）来说是很常见的。

句中，who引导一个限定性定语从句，修饰名词短语certifiedpublicaccountant。12)Statecertificationisusuallyrequiredforaccountantswhoperformauditsandothersensitiveaccountingtasks,whileitisnotasvitallynecessaryforaccountingclerkswhoworkundercertifiedaccountants.做审计业务和其他具有敏感性的核算任务的会计师通常要求有国家认证，而这一点对于在注册会计师手下工作的会计职员来说就不是非常必要的。上一页下一页返回15.4 Notes本句包含两个由who引导的定语从句，分别是who…tasks和who…accountants，前者修饰名词accountants，后者修饰名词短语accountingclerks。二者均为限定性从句。13)Commonly,anaccountantisalsoamemberofaprofessionalorganizationofaccountants,andtakesadvantageofmeetingsandseminarstokeepupwithadvancesinthefield.通常，会计师也是某个会计师职业组织的成员，并能够利用会议及研讨会来跟上该领域内的进展。14)Theymakethefinancialdecisionswhichcansupporttheclientsandtheemployees.他们做出能够支持客户和雇员的财务决定。句中，which引导一个限定性定语从句，修饰名词短语financialdecisions。上一页下一页返回15.4 Notes15)Theyhelpinmakingdecisionsabouttheshorttermandthelongtermbudgetaryplansofthecompany.他们也帮助做出关于公司长期及短期预算计划的决定。16)Someofthedecisionareasinwhichtheyactivelyparticipateincludetheinterpretationoffinancialinformationandthenhighlightingtheimportantareaswhichmustbetakenunderconsideration.他们积极参与的一些决策领域包括说明财务信息，然后突出需要考虑的重要领域。本句包含两个由which引导的定语从句，前一个是

inwhich…participate，这是介词加关系词结构，修饰名词短

语decisionareas；后一个是which…consideration,修饰名

词areas,二者均为限定性定语从句。上一页下一页返回15.4 Notes17)Theycanalsomakeimportantsuggestionsaboutthepricingoftheproductsandmakedecisionsonthebasisofcomplexfinancialsituation.他们也可以就产品定价提出重要建议并依据复杂的财务形势做出决策。18)Theselectionoftherightloanablefundsandinvestmentsarealsoaccomplishedaccordingtothesuggestionsgivenbyfinancialmanagers.对适当的可贷出资金和投资的选择也是根据财务经理提出的建议所完成的。句中givenby…是由过去分词引导的短语，做定语，修饰名词suggestions。上一页返回15.5 Reinforcementexercise1.AnswerthefollowingquestionsinEnglish.1)Whatisanaccountant?2)Whatkindofmaterialsdoesanaccountanthandle?3)Whattasksdoesanaccountantdo?4)Whydocompanieshireoutsideaccountingfirmstoperformaudits?下一页返回15.5 Reinforcementexercise2.PutthefollowingintoChinese.1)Accountant2)accountingfirm3)Specialization4)financialrecord5)multinationalcorporation6)familyownedbusiness7)professionalagency8)keepfinancialrecords9)Payroll10)accountpayable11)accountreceivable12)retailsales13)Ledger14)financialhealth15)highrankingmembers16)audit上一页下一页返回15.5 Reinforcementexercise3.PutthefollowingintoEnglish.1)内部审计2)处理有关材料3)利益冲突4)簿记5)注册会计师6)国家认证7)会计职员8)跟上本领域的进步9)职能经理10)预算计划11)资源配置12)建立模型及预测13)风险管理14)定价15)可贷出资金上一页下一页返回15.5 Reinforcementexercise4.Subjectforself-study:Abookkeepingchart.上一页下一页返回15.5 ReinforcementexerciseReminder提示accessto进入，可以使用booksn.账册，账簿forreference供参考athalfthecost以一半的成本上一页返回15.6 Accounting-relatedknowledge

Whatisacashier?

出纳的概念：（1）出纳工作。顾名思义，出即支出（payment），纳即收入（receipt）。出纳工作是管理货币资金（pecuniaryresources）、票据（bills）、有价证券（marketableresources）进进出出的一项工作。（2）出纳人员。从广义上讲，既包括会计部门的出纳，也包括业务部门的各类收款员（收银员）。其主要工作是办理货币资金和各种票据的收入，保证自己经手的货币资金和票据的安全与完整；他们也要填制和审核许多原始凭证（originalvouchers）；他们同样是直接与货币打交道，除了要有过硬的出纳业务知识以外，还必须具备良好的财经法纪素养和职业道德修养（professionalethics）。下一页返回15.6 Accounting-relatedknowledge

Whatisacashier?出纳的职能（1）收付职能。出纳的最基本职能是收付（receiptandpayment）职能。企业经营活动少不了货物价款的收付、往来款项（currentmoney）的收付，也少不了各种有价证券以及金融业务往来的办理。这些业务往来的现金、票据和金融证券的收付和办理，以及银行存款（bankdeposit）收付业务的办理，都必须经过出纳人员之手。（2）反映职能。出纳要利用统一的货币计量单位（unitofmeasurement），通过其持有的现金与银行存款日记账（bankdepositjournal）、有价证券的各种明细分类账（detailedledger），对本单位的货币资金和有价证券进行详细的记录与核算，以便为经济管理和投资决策（investmentdecision-making）提供所需的完整、系统的经济信息。因此，反映职能是出纳工作的主要职能之一。上一页下一页返回15.6 Accounting-relatedknowledge

Whatisacashier?（3）监督职能。出纳要对企业的各种经济业务，特别是货币资金收付业务的合法性、合理性和有效性进行全过程的监督（supervision）。（4）管理职能。出纳还有一个重要的职能是管理职能。对货币资金与有价证券进行保管，对银行存款和各种票据进行管理，对企业资金的使用效益进行分析研究，为企业投资决策提供金融信息，甚至直接参与企业的方案评估（assessment）、投资效益预测分析（forecastingandanalysis）等都是出纳的职责所在。上一页返回15.7Extendedreading

Whatisabankteller?

Abanktellerisamemberofthestaffofabankwhodealsdirectlywiththepublicandhandlesroutinebankingtransactionslikedeposits,withdrawals,andsoforth.Formanypeople,banktellersareiconicfigures,sincetheyrepresentthefaceofthebanktothepublic.Employmentinthisprofessionisactuallyshrinking,becausesomepeoplehaveturnedtoAutomatedTellerMachines(ATMs)andonlinebankingsincetheyfindtheseservicesmoreconvenient.下一页返回15.7Extendedreading

Whatisabankteller?Thejobrequirementsforbecomingabanktellerarefairlyminimal.He/shemusthaveahighschooldiplomaandexhibitanabilit