会计英语论文

合集下载

关于会计工作的英语作文

关于会计工作的英语作文Accounting is the backbone of financial management, providing the necessary data for decision-making in any business. It's the art of recording, summarizing, and analyzing financial transactions.The role of an accountant is multifaceted, involving not only crunching numbers but also ensuring compliance with financial regulations. They serve as the guardians of financial integrity.In the digital age, the profession has evolved to include advanced analytics and data interpretation, making accountants key players in strategic planning. Their insights can drive business growth and mitigate risks.Accounting principles, such as the accrual basis of accounting, provide a framework for consistency andreliability in financial reporting. This helps stakeholders make informed decisions.The field of accounting offers a variety of career paths, from public practice to industry-specific roles, each withits unique challenges and rewards. Continuous learning and professional development are essential to stay ahead in this dynamic field.Ethics play a crucial role in the accounting profession.Accountants must adhere to high standards of integrity to maintain trust and credibility with clients and the public.Technology has transformed the way accountants work, automating routine tasks and enabling them to focus on more complex analyses and advisory services.In conclusion, accounting is a vital and ever-evolving profession that requires a blend of technical expertise, analytical skills, and ethical judgment to navigate the complexities of modern finance.。

关于会计方面的英语作文

关于会计方面的英语作文Title: The Significance of Accounting in Modern BusinessIntroduction:Accounting plays a crucial role in the financial management of businesses. It is not only about numbers and calculations but also about interpreting financial data to make informed decisions. This essay highlights the importance of accounting in today's business world and its impact on various aspects of an organization.Body:1. Financial Recording and Reporting:Accounting ensures accurate and systematic recording of financial transactions. It involves maintaining ledgers, journals, and other financial records to track income, expenses, assets, and liabilities. Moreover, accounting helps in preparing financial statements, such as balance sheets, income statements, and cash flow statements, which provide a clear picture of a company's financial health.2. Decision-Making:Accounting provides essential information that aids in making sound business decisions. By analyzing financial data, managers can identify trends, assess profitability, and allocate resources effectively. This enables organizations to plan for growth, manage risks, and seize opportunities, ultimately leading to increased profitability and sustainability.3. Budgeting and Forecasting:Accounting plays a vital role in the budgeting and forecasting process. It helps businesses set realistic financial goals, allocate resources appropriately, and monitor performance against budgeted targets. Effective budgeting and forecasting contribute to better financial control, improved decision-making, and enhanced operational efficiency.4. Compliance and Transparency:Accounting ensures compliance with legal and regulatory requirements. Proper accounting practices help businesses adhere to tax laws, financial reporting standards, and other regulations. Moreover, transparent financial reporting builds trust among stakeholders, including investors, creditors, and customers, which is essential for maintaining a positive reputation and attracting investment.5. Performance Evaluation:Through financial ratios and metrics, accounting enables the evaluation of a company's performance. Key performance indicators, such as return on investment, liquidity ratios, and profit margins, provide insights into the effectiveness of business operations. This information is crucial for identifying areas of improvement and implementing strategies to enhance overall performance.6. Cash Flow Management:Effective accounting practices contribute to efficient cash flowmanagement. By monitoring incoming and outgoing cash, businesses can ensure the availability of funds to meet short-term obligations, invest in growth opportunities, and maintain financial stability. Proper cash flow management is vital for the survival and growth of any organization.Conclusion:In conclusion, accounting is an integral part of modern business operations. It facilitates financial recording, reporting, decision-making, budgeting, compliance, performance evaluation, and cash flow management. Emphasizing the importance of accounting, organizations should invest in skilled accountants and adopt advanced accounting systems to ensure accurate financial information and make informed strategic decisions.Ultimately, a strong accounting foundation contributes to the long-term success and sustainability of a business.。

有关会计的英语作文

有关会计的英语作文篇一：关于一些会计知识的英语介绍关于一些会计知识的英语介绍Accounting is a profession of recording, classifying, summarizing, and interpreting of those business activities that can be expressed in monetary terms. A person who specializes in this field is known as an accountant.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。

专门从事这方面工作的人员叫做会计师。

Accounting frequently offers the qualified person an opportunity to move ahead quickly in the society and finally the person can earn a lot of money. It is because accounting is a basic and important element in every modern business. It records the past growth or decline of the business. Careful analysis of these results may suggest the ways in which the business may grow in the future.会计这一职业在当今社会中给有能力的人提供了升迁的机会，而且最终能赚取大量的钱。

这是因为会计是现代各类公司基本和重要的组成部分，他记录公司以往的兴衰，对这些记录结果进行认真的分析，有助于公司提出未来发展的方向。

Accounting is one of the fastest growing professions in the modern business world. Every new store, school, restaurant, or filling station increases the demand for accountants. So, the demand for competent accountants is generally much greater than the supply.会计师是当今经济社会中发展最快的职业。

关于会计的英语文章及翻译

关于会计的英语文章及翻译随着我国加入了WTO,对外交流不断扩大,对外经济业务也不断增涨。

社会及用人单位对会计人员专业英语(会计英语)水平的要求越来越高。

下面是店铺带来的，欢迎阅读!关于会计的英语文章及翻译1China's top banking regulator on Friday warned of growing risks to the country's financial system as a result of an unprecedented expansion in new loans and urged the country's lenders to improve their internal management.The statement by Liu Mingkang, chairman of the China Banking Regulatory Commission, may signal a more assertive stance from the body in the build-up to a top-level Communist party meeting scheduled for November that will set the country's economic agenda for the coming year.Chinese financial institutions extended Rmb8,185bn ($1,199bn) in local currency loans in the first eight months of this year, an increase of 164 per cent from the same period in 2008, a credit binge analysts say has been facilitated by a serious relaxation in lending standards.“This year, all kinds of risks have arisen in the banking sec tor along with the rapid credit expansion,” said Mr Liu in a written statement. “Banking institutions should always stick to the bottom line of compliance management, to lay a solid foundation for risk management.”For most of this year, the CBRC has been an almost lone voice within the government urging caution over the rapid loan growth and the potential for a future shock to the system.China's economic recovery has been largely fuelled by the flood of credit from the state-controlled banks but this hasprompted fears of fresh bubbles forming in the property and equities markets and raised the prospect that growth could falter as lending returns to a more sustainable level.“This is a high-risk strategy, since in prior eras, massive Chinese loan growth eventually led to massive Chinese non-performing loans and a banking sector that had to be recapitalised,” Michael Cembalest, chief investment officer at JPMorgan Global Wealth Management, said in a recent report.“The removal of loan quota limits once the g lobal recession hit may have unleashed a torrent of relaxed underwriting standards that will not be visible until the next downturn.”中国银行业最高监管机构上周五警告，由于新增贷款的空前扩张，中国金融体系面临的风险正日渐增加。

会计学毕业论文外文版

会计学毕业论文外文版Accounting Education and its Impact on Professional Skills DevelopmentIntroductionIn today's dynamic and complex business environment, the role of accounting professionals has significantly evolved. They are not only responsible for ensuring accurate financial recordkeeping, but they also serve as strategic business partners who provide valuable insights for decision-making. To meet these changing demands, accounting education must also adapt and equip students with the necessary professional skills. This paper aims to explore the impact of accounting education on the development of professional skills.The Importance of Accounting EducationAccountancy is a unique field that requires a deep understanding of financial reporting standards, auditing principles, taxation laws, and management accounting techniques. Accounting education plays a crucial role in providing students with the necessarytechnical knowledge and skills to perform these tasks effectively.However, technical skills alone are no longer sufficient for an accounting professional to excel in their career. Soft skills such as communication, critical thinking, and problem-solving have become equally important. Without these professional skills, accountants may struggle to interpret financial information, communicate effectively with stakeholders, or provide value-added insights to management.The Role of Accounting Education in Developing Professional SkillsAccounting education institutions have recognized the importance of developing professional skills alongside technical knowledge. They are increasingly incorporating activities and courses that focus on skill-building in their curriculum.One example of this is the integration of case studies and group discussions into the accounting coursework. These activities help students develop critical thinking and problem-solving skills while applying their technical knowledge to real-world situations. By analyzing financial statements andinterpreting complex data, students learn how to make informed decisions and provide meaningful insights.Furthermore, accounting education institutions are also offering courses and workshops on communication skills. Effective communication is essential for accountants to interact with clients, colleagues, and other stakeholders. Through these courses, students improve their ability to articulate financial information and explain complex concepts in a concise and understandable manner.Another important aspect of accounting education is the emphasis on ethics and professionalism. Students are taught about the importance of integrity, objectivity, and confidentiality in the accounting profession. They learn how to navigate ethical dilemmas and make ethical decisions in their practice. These aspects of accounting education contribute to the development of professional skills that are critical for an accountant's success.ConclusionAccounting education plays a vital role in developing the professional skills required for successin the accounting profession. While technical knowledge is important, it is the combination of technical and professional skills that distinguishes outstanding accountants. By incorporating case studies, group discussions, communication courses, and ethics training into the curriculum, accounting education institutions are preparing students to meet the evolving demands of the profession. This holistic approach to education ensures that graduates are equipped not only with the technical know-how but also with the professional skills necessary to excel in their careers.。

会计学科英文作文

会计学科英文作文英文回答：Accounting, a multifaceted discipline that serves as the backbone of financial reporting and analysis, plays a pivotal role in the corporate world and beyond. It encompasses a wide range of concepts, principles, and techniques that empower individuals to understand, interpret, and communicate financial information.One of the primary objectives of accounting is to provide transparency and accountability in financial reporting. By adhering to established standards and frameworks, accountants ensure that financial statements accurately reflect a company's financial performance and position. This information is invaluable for investors, creditors, shareholders, and other stakeholders who rely on it to make informed decisions.Beyond financial reporting, accounting also providesinsights into a company's operations, efficiency, and financial health. Through the use of various analytical tools, accountants can identify areas for improvement, optimize resource allocation, and enhance overall performance. Moreover, accounting contributes to effective financial planning and forecasting, enabling businesses to make informed strategic decisions.In today's rapidly evolving business landscape, accounting professionals are increasingly sought after for their specialized knowledge and analytical skills. They play a critical role in advising management, conducting audits, and ensuring compliance with regulatory requirements. As technology continues to transform the field, accountants are embracing data analytics, artificial intelligence, and blockchain technologies to enhance their efficiency and effectiveness.中文回答：会计是一门多方面的学科，是财务报告和分析的支柱，在企业界及其他领域发挥着至关重要的作用。

关于会计的英文文献原文(带中文翻译)

The Optimization Method of Financial Statements Based on Accounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be re placed by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements. The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.. INTRODUCTIONBased on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards (hereinafter referred to as “the International Standards”) for reference. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively. The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction. On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II. OPTIMIZA TION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTA TIONAs an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time. Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements. From the perspective of "public interests", reliability and legal evidence are required as qualitative characters, which is the origin of the traditional "historical cost accounting". From the perspective of "private interest", security investors and financial regulatory authoritieshope that financial statements reflect changes of market prices timely recording "objective" market conditions. This is the origin of "fair value accounting". Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives enriched the understanding of the financial statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and standard-setters are also aware that International Standards are still in the process of developing .The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time. We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing. They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified. Accounting process will not need assets impairment and fair value any longer. Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented. Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements. Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment. Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books; instead, they only need to list the fair value information at the balance sheet date. In addition, because the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled. Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified. The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as "not supported by legalevidences". Accountants and auditors can quickly adapt to this financial statements system, without the need of training. In this way, they can save a lot of time to help companies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.IV. CONCLUSIONS AND POLICY RECOMMENDATIONSThe current rule of mixed presentation of fair value data and historical cost data could be improved. The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investorsWe hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.基于会计管理理论的财务报表的优化方法摘要本文提供了一个方法，以提高财务报表的可靠性和实用性。

会计专业英文作文

会计专业英文作文英文回答：Accounting is a multifaceted discipline that involves recording, classifying, and summarizing financial transactions to provide information that is useful for decision-making. It is an essential function in any organization, regardless of size or industry, as it helps businesses track their financial performance, manage their cash flow, and make informed decisions about their future.There are many different aspects to accounting, including financial accounting, managerial accounting, auditing, and tax accounting. Financial accounting focuses on preparing financial statements that are used by external users, such as investors and creditors, to assess the financial health of a company. Managerial accounting, on the other hand, focuses on providing information that is useful for internal decision-making, such as budgeting and planning. Auditing is the process of examining financialrecords to ensure that they are accurate and complete. Tax accounting involves preparing tax returns and advising clients on tax matters.Accounting is a challenging but rewarding profession that offers a wide range of career opportunities. Accountants can work in a variety of settings, including public accounting firms, corporations, government agencies, and non-profit organizations. With the increasing complexity of the global economy, the demand for qualified accountants is expected to remain strong in the years to come.中文回答：会计是一门多方面的学科，涉及记录、分类和总结财务交易，以提供可用于决策的信息。

关于会计英文作文

关于会计英文作文As an accountant, I spend most of my time dealing with numbers and financial statements. It's a job that requires a lot of attention to detail and a good understanding of accounting principles. I enjoy the challenge of finding discrepancies and solving financial puzzles.One of the most important aspects of accounting is ensuring that all financial transactions are accurately recorded. This involves keeping track of every penny that comes in and goes out of a company's accounts. It can be a tedious task, but it's crucial for the overall financial health of the business.Another key responsibility of an accountant is preparing financial reports. These reports provide a snapshot of a company's financial position and performance, and they are used by management, investors, and regulators to make important decisions. It's important to present the information in a clear and understandable way, so thateveryone can make sense of the numbers.In addition to the technical aspects of accounting, there is also a human element to the job. Accountants often work closely with other departments, such as finance and operations, to gather information and ensure that financial records are accurate. Communication and teamwork are essential skills for success in this field.Overall, accounting is a challenging but rewarding profession. It requires a combination of technical expertise, attention to detail, and strong communication skills. I enjoy the variety of tasks and the opportunity to make a real impact on the financial success of a business.。

会计职业道德英文论文

Articles of Accounting EthicsAbout the discrepancies of the Accounting Ethics of China and thatof the USArticles of Accounting EthicsAbout the discrepancies of the Accounting of China and that of theUSAs the development of the Market Economy and the Globalization, more and more financial scandals come into the centre stage of the public concern. As the current situation stands, the fact pushed us to study deeply about why the atmosphere of the accounting ethics is like this .With the rapid development of the certified public accountant professional, their professional moral attention increasingly. Various countries develop career moral code, standard, to strengthen the certified public accountant professional ethics consciousness. The United States is the registered accountant's professional of the most developed countries, their professional moral standards also standard and comprehensive.Next, let's discuss About the discrepancies of the Accounting of China and that of the USFirst, some scholars in our country summarized the reasons to several points of view.1. What are on the frontline are the corrupt of professional ethics, and the greedy of authority and profits. Because of the more stresses of the lives and the jobs, and the vanity of the world,someone may lose himself in the pursuit of luxury living and personalpleasure, and may yield to the temptations of power, beauty and money.As a result, the individual will began to fraud, and then make anirreversible loss that is hung enough not only to the company thatemployed him but also the motherland that brought him up.2. Next reason is that the person has to do the wrong thing becauseof the pressure from his leaders, or he will lose his job that helives on. And at the same time, the leaders also have their helplessness that if they do not do so, they will lose their company.3. The third reason is that the person, himself, lacks professional ethics awareness and professional competence. Compareto other industries, the accounting industry is real less attractive.It is thought that the job is of no room to improve, no enthusiasm,and even lower salary. So it always makes the people have unbalancedmind and no passion, work sloppily, and be irresponsible. So the consequence goes without saying.4. The government can not refute its responsibility. Thefull-of-flaw supervision system causes the public weak legal consciousness. In some extent, the internal disciplineless controlsystem and slacken management prove the soil for the corrupt.5. The last but not least is that the setup of the rules in thecompany is just formalism. The company may employ the people withoutaccounting license, and fair them randomly.However, if the truth is just like the scholars statement, the same things more or less should also happen in the United States. The reasons they give out seems to be suitable to every country that is in the Market Economy. Are there no unemployment, no competition, no pressure of lives in other countries, especially under the economic crisis? The answer is apparently NO.Then what is the real reason that can explain the phenomenon is what we have to think over and over. We can begin to learn with the traits of each accounting culture of the two countries,China and the United States.The accounting culture in the United States, first focus on the vocationalism that in the low uncertainty avoidance, small power distance and individualism focuses of the social and cultural environment, the United States’ accounting cultural respects to their professional judgment and self-discipline and tends to not emphasize on government intervention but on self-control ability. So lots of professional judgments can be tolerated. Then equal rights are being focused on. Additionally, more willing is to trust others. They stress the professional-oriented and less dependent on the laws and regulations. The government in the accounting management just plays a limited role. As professors, the accountantsshould have high professional ability, but at the same time, they have high social status, and strong authority. Furthermore, the guidelines and the systems are developed by the accounting professional bodies or independent agencies so that it gives enough room to the individual judgment and higher sense of self-control ability.Second, the culture emphasizes on the flexibility. Because of the social and cultural environment in the United States, on the accounting development and implementation, they stress the flexibility and selectivity. The laws and regulations tend to stipulate only the provisions of principle so that people can deal with specific problems by various approaches. For example, if the US accounting standards on accounting method choices consistent flexible on the issue, and as long as it is along with cost-effective, the individuals can be allowed to implement the accounting change. This is from the perspective of personality development and focus on more about people’s initiative. Consequently, the accountants can tolerate the differences on a higher level, and be receptive to new things.Third, the accounting tends to radicalism and accounting information opened. American emphasize on individual achievement and personal performance. They are willing to take risks and tendto reflect the truth. The accounting assessment method is apt to on the optimistic bias. And the recognition and measurement of accounting elements are more radical and innovative. Accountants are needed to meet the requirements of the various uncertainties as well as to have some sense of innovation. Moreover, the low uncertainty-avoidance cultures of the country provide a good external environment to foster this culture of respected creativeness of accounting.Then we can make a conclusion that the United States tends to transparent information, to require large amount of information disclosure, and to emphasize true reflection. Under the condition like this, influenced by the microscopic atmosphere, the managers and the accountants are more willing to disclose more information. In the meantime, the accounting information users will require higher transparency of the revelation. Consequently, more true information will be disclosed so that a more open accounting environment comes out.Then let us have a look at the accounting traits of China, which are concluded as the following points.First of all, the legal control takes precedence over the vocationalism. The accounting environment in China is society-oriented; that is the government tends to use the laws,regulations and other means of standardizing accounting rules to limit the mandatory accounting practice. This way of management is liable to neglect the individual professional judgments. At this point, compared with the United States, the professional level of accounting in our country is lower. Because the accountants must deal with the stuff entirely according to the laws and regulations, it is reasonable that the accountants lack ability to deal with the various situations. Either the self-control capacity or the professional skill has a very long distance to catch up with that of the United States.Next, the consistent is considered to be of paramount importance. The accounting value that emphasizes on the unity tends to use legal coercion to standardize every detail, and stresses a very high degree of unity in the whole country, including the accounting subjects, and the structure and the content of the financial reports. Chinese culture advocates collectivism. The ideology which is reflected in the accounting system and the accounting standard requires uniform accounting practices of different enterprises and the consistent accounting methods during different accounting period. This methodology just provides little room for the professional accounting treatment to adapt local conditions. The third trait is the preference stability and the low levelof information transparency. Generally speaking, the smaller the individualism is, the higher degree of the avoidance of uncertainty and the lower the rigidity is, and the higher the conservation of accounting value is. In the Chinese culture, we believe the assertion that is “to prepare for uncertainty”. This apparently indicates our stable culture identity in several different aspects. So the preference of the choices which are about the accounting methods, the measurement of the accounting elements, and the content of the financial report, confirmed by the accounting laws and regulations of China, echoes the conservation attitude of the cultural identity.To sum up, the characteristics of accounting of China can be summarized to the collectivism and the authoritism. Compared with the United States, our information transparency is not high enough, while that system of America is recognized as a transparent and open model. However, the system of our country is a subtle and mysterious sample. Such cultural differences directly reflected in the accounting information disclosure. Matters required to be disclosed as many as possible and as detailed as possible in the United States, but the companies in our country are reluctant or delayed to disclose the announcement of major decisions related to the annual report, and the reports are also lack of providingthe totally methodology of measurement and the fair revealed of the data. Managers and accountants tend to keep the business information confidential, and have the tendency only to show the management activities and capital financing activities which are closely related to the disclosure of accounting information. They try their best to avoid the transparency of the information to the public. And because of the without-saying rules, the companies will not use the information that is disclosed.The fact seems that the system in the United States is superior to that of our country, but it is not exactly. Neither of them takes automatic precedence over the other. To judge which of the systems is the most perfect must be predicated in part on the same assumption. So without the identical basis, the statement will be arbitrary. Although there are so many differences, not only in culture but also in the stage that the society’s development is on, between our country and the United States, many experiences can be used for reference, especially on the internationalization aspect.Now the macro market environment is changing all the time, only depending on fragmentary real information is not acceptable any more. The more various the market is, then the more true information are needed. And the more information is needed, more useful it comesto be. So to fit the situation, we need to change some intrinsic believes.However, the current is that the accounting information is full of serious distortion. If the individual disclose complete real information, it means that he gives up his initiative to get potencial profit and his unwritten right to be lucrative. Then, this part of initiative and right will come to the individuals who did not give up them, while, simultaneously, the profit will come to the individuals, too. Over time, no individual is willing to give up the initiative and the right. That is why the atmosphere is like what we see now.Yet, can we attribute the problem to the flawed system? But actually, we have more laws and regulations items of the accounting. Therefore, neither strengthening the supervision nor improving the policies is the effective solution. The essential point should be focused on the values about the accounting ethics of the whole country. Yet on the thresold of the innovation, serious laws and regulation is crucial, while the most important thing is the laws and the regulations are really implemented rather than formalism. In my own point of view, the fundamental element is to change the minds of the accountants. It is real a difficult thing. And this challenge needs several departments’ cooperation. The parts inthe cooperation include not only the accounting industry itself, but also the law enforcement department, the audit department, the education sector and such forth.Every revolution and perfection can not be completed at one stroke. The deep-rooted concept and the set-type thought can not be changed at right time. To be strong enough to face the uncertainty is a long way to go. What we need to do is to change the values of accounting step by step, finally to make the managers and the accountants to recognize the folly of the intentional overstatement and the deliberate underestimation.Especially as China's CPA they should take the leading roles ,stick to their professional ethics, Such as: integrity, independence, objectivity and impartiality ,Professional competence and should be focused, confidential, good professional conduct.If this tentative plan can come true, I am convinced that the atmosphere and the environment of accounting will be more flexible----enough to face the risk, more harmonious-----enough to make out an accurate judgment, more advanced-----enough to be an outstanding model.。

专业会计英语论文

Corporate Finance Assignment(Analysis report of Haier)name： class: accounting 123 number：1、Company introductionHaier was incorporated in 1984, entrepreneurship in 26 years, insist on entrepreneurship and innovation spirit, create world famous brand from a shaky business has become a global collective small factory owns more than 70,000 employees, 2010 turnover 1357 billion yuan of globalization group company. "Haier" has become the first brand for global white goods, and was Newsweek (Newsweek website named as the world top ten innovative company.2、Financial ratios(1) Short-term solvencyCurrent ratio: （current assets）/ (current liabilities). The higher of the ratio. the richer of a firm’s capital turnover and the stronger of the firm’s solvency. Current ratio is a firm’s representative indicator to evaluate the solvency. The world’s universally acknowleged criterion is 2:1Quick ratio:(current assets-inventory)/(current liabilities).It’s a measure of a company’s liquidity and ability to meet its obligations. The general criterion is 1:1(2)long-term solvencyTotal debt ratio:(total assets-total equlity)/(total assets).For the creditors, The higher of the firm’s total debt ratio, the more liabilities it has and it may have a high potential profit margin, but at the same time, they have a high loan risk to take on. (3)Asset Management, or Turnover, MeasuresInventory turnover:(cost of goods sold)/inventory. The faster ths turnover is, the stronger the liquidity will be, so high inventory turnover ratio shows that the firm is able to change directions quickly.Receivable turnover: sales/(accounts receivable).It represents the ability that the company receiving their payment. The management efficiency is good when the ratiois high.Total assets turnover: Sales/(total assets). It measures how efficient a company use its assets.(4)Profitability MeasuresProfit margin:(net income)/sales. It measures how much the company can earn per dollarROA：(Net income)/(total assets).It gives the idea that how efficient the management is at using its assets to generate earningsROE:(Net income)/(total equity). It measures a company’s profitability by revealing how much profit a company generates with the money of shareholders have invested.(5)Market Value MeasuresPrice-earnings ratio:(price per share)/(earnings per share) It measures how much investors are willing to pay per dollar of current earnings. High PEs are often taken to mean that the firm has significant prospects. For future growth. Of course, if a firm has no or almost no earnings, its PEs would probably be quite large.Market-to-book ratio: (Market value per share)/(book value per share).It compares the market value of a firm’s investments to their cost.3、Calculations and Analysis the financial ratios (2010—2012) (1)SolvencySolvency is an important index to reflect a firm’s financial conditions and operating ability. A low solvency not only reflects that the firm doesn’t have enough money to meet the need. But also reflects the firm may not have the ability to pay the debt, even with the risk to face bankruptcy.Short-term solvencyWe can get through the Current ratio, Quick ratio and Cash ratio to analysis the short-term solvency.Current ratio=current assets/current liabilitiesQuick ratio=(current assets—inventory)/current liabilitiesCash ratio= (cash+CE)/current liabilitiesThrouth the form, we can see, three indicators have reached the lowest in 2011, butshort-term solvency basically unchanged in 2011 and 2012. By looking at the data, we know, the value of Haier is still within the normal standard in the industry, but it’s numer is obviously low, and when current ratio reach at 100% , the short-term solvency is higher, so, if the short-term solvency is not high, haier itself will face a certain degree of risk of insolvency.However, Quick ratio and cash ratio of Haier are the first, Current ratio is also in the industry iforefront, that means many companies in the industry are also faced with a certain degree of debt risk.(2) profitabilityProfitability means enterprise profit ability in a certain time period. Whether the business activities of enterprises with strong profitability, is very important to enterprise's survival and development. For haier, it is a large group enterprise, if there is no high profit support, to gain the ability to continue to develop is obviously not possible. I will analysis haier's profitability by calculating main operation margins , net profit margin, ROI and ROE.Through consulting relevant data and annual report, haier's net profit margin is slightly higher than the industry average, but it’s slightly lower than competitors—gree electric appliances; Main operation margins of Haier is behind the above competitors. This situation means that Period charge is too high. And it takes too much negative effect on the profit growth of the firm. ROI of Haier is the highest in above companies and remains stable in nearly 3 years, so, it means that asset utilization efficiency of Haier is good and it has a stable and lasting profitability. ROE reflect the shareholders' income level and it’s used to measure the efficiency of using their own capital by the company. The higher its’ index is, the higher the investment benefits. ROE of haier has reached the industry ceiling. It’s higher than that of greeelectric appliances. It means the profitability of Haier is strong and it’s in the leading position in the industry.(3) Working capabilityWorking capability depends on turnover speed of assets, the running status of it, assets management level and other factors.Such as asset velocity, as a general rule, the faster the turnover of the assets is, the higher the use efficiency of assets is. So it means working capability of assets is strong. Working capability indexes includes receivable turnover, inventory turnover and total assets turnover.（receivable turnover）=net credit sales/accounts receivable（inventory turnover）=cost of goods sold/ inventory（total assets turnover）=net sales/ total assetsturnover and total assets turnover keep reducing for 3 years, it suggests the working capability of Haier is decreasing in that 3 years.Haier present the downward trend, yet it’s still in the high level in the industry4、conclusion(1) SolvencyAt present, the quality of the company's assets is almost good, liquidity and security are high.2010-2012, Haier reinforce to raise capital through long-term loans and the correct use and operation effectively. By these ways, the firm get a good profit. So while short-term debt paying ability is poor, the long-term debt paying ability is not weak. In order to the company's long-term stable development, it’s necessary for us totake positive measures to further improve the debt paying ability.(2)profitabilityThe operating income of haier has improved dramatically in 3 years, and main business profits is also at a high level in the industry and profitability is increasing year by year. But when we are busy expanding sales and the scale of production, at the same time, they have exposed increase problems of the sales cost, financial cost and management cost. So that the net profits has not increased in proportion. In a word, when Haier wants to expend sales and pursuit Innovation, they should pay much attention to improve the operation and management and control the increase of operating cost. By these ways, they can maintain improving steadily of profitability at the time they have the higher basis of it.(3)working capabilityFrom the perspective of the whole operation, Qingdao haier operating capacity is higher than others, but in order to the each given index, they have a downward trend in recent years. The firm should pay much attention to maintain the stability of the occupancy and revenue growth in the future. In a word, Now, the company's overall trend is positive, and it’s in a high speed period of development, there will still be strong further future development potential.5、References（1）《海尔集团财务分析及业绩评价》—涂锐（2）沙洁. 企业财务报表分析[J]. 财会研究, 2004,(10)（3）华杰.浅谈如何分析企业财务报表[J].内蒙古煤炭经济,2009(4):65-67（4）《会计专业英语》第四版；——常勋，肖华（5）Charles T.Horngren. Introduction to Management Accounting. Prentice Hall.1998。

关于会计的英语文章

关于会计的英语文章会计英语属于专业用途英语,是一个复杂的系统工程,教学中蕴含着大量的、丰富的、操作性很强的任务。

下面是店铺带来的关于会计的英语文章，欢迎阅读!关于会计的英语文章1Accounting and business ethics: An introductionKen McPhail, Diane WaltersThere has been something or a mushrooming of texts in various aspects of business ethics in recent years as the subject has been included on more programmes in management departments and business schools. The professional accounting bodies have also included ethical content in their curricula and accrediting bodies such as AACSB include ethical outcomes in their criteria. Given that the broader themes of business ethics are covered in a range of established textbooks, perhaps the time is right for a text specifically focussed on ethical issues in accounting. The title of McPhail and Walters’ book conveys this important notion – that this is a book with a particular emphasis on accounting ethics and in this regard, it is offers a uniqueness and contribution not present in the more general CSR and business ethics books.There is an emerging and emerged corpus of philosophical theory now associated with the various strands of business ethics and any book must now, it seems, include this corpus in order to fit in with the various modules on which ethics is taught. This book includes most of this corpus (including Kohlberg, Kant, Mill, Rawls, Rousseau, Habermas, etc.) and also introduces Levinas and other thinkers whose work has more recently been applied in the business ethics academy. There is a balance to be struck betweenrigour in covering these philosophies and maintaining a pace capable of retaining students’ interest and I suspect this book has that balance about right. In reading the text, I was able to understand the philosophical contributions whilst at the same time seeing how each one fitted into the larger narrative of the book and to that extent, then, the pace and depth seem about right: it covers material to an adequate depth whilst not getting bogged down in detail.In terms of structure, the book is divided into two parts: how to think ethically about accounting and the ethics of accounting practice. Accordingly, the book is split between the broad areas of theory and practice. Part 1 contains 5 chapters and part 2, 4 chapters. The main ‘headings’ in part 1 are descriptive theories, normative theories, political moral philosophy, and post and new modern theories. The chapter sub-headings are expressed as questions: ‘what factors influence the way accountants respon d to ethical dilemmas?’, ‘how should accountants behave? ’ , etc. Part 2, the ethics of accounting practice, is based around themes of the morality of markets, the ethics of professionalism, international/ harmonisation issues and reporting/ knowledge management issues. Despite this range of content, it is a thinnish book, running to a total of 225 pages.The books aims to address the specific issues of accounting ethics but these are naturally placed in the context of some of the major themes in organisational and business ethics also. But accounting ethics includes a number of context specific issues and the book seeks to draw those out where appropriate and consider them in a more detailed way than would be the case in a general business ethics text. So the roles of accountants inmanaging information, reporting, complying and acting professionally are featured strongly throughout.In terms of content, each chapter is self-contained, beginning with learning objectives and ending with the references used in that chapter and a series of well-considered questions, resources (including online) and sources of further reading. The writing style is accessible throughout and is one of the better texts I have seen in terms of conveying relatively complex philosophical ideas to a student audience. A key strength, however, is the use of in-chapter examples which appear in text boxes. These include, but are not restricted to, examples from business. In the absence of the longer case studies that feature in most of the larger business ethics texts, these text boxes serve to illustrate and expand on content covered in the text. These are written as short vignettes and include, inter alia, content on the ‘Dirty Harry’ ethical problem, Thalidomide, postmodernism, the Frankfurt school, whistle blowing, Shell in Nigeria and the Ford Pinto. They are effective in breaking up the text and adding depth and colour to the other content.The lack of longer case studies may reduce its adoption options as some potential adopters will be looking for cases for seminars and assignments. I suspect these may appear if the book goes to second edition but as a first edition competing in a maturing market, I suspect this may place a constraint on volumes.In terms of markets, I wonder if this text just misses several markets without alighting on any one particular market. The main business ethics texts are now at third editions or more and are getting fatter and fatter as cases are introduced and content is added to appeal to wider markets and key adopters. The‘CSR/ethics’ type markets are likely to prefer the large general texts because of these features. There is a smaller market for social/environmental accounting and reporting modules which will tend to use the small library of texts that are designed for that area of interest. The text has, however, already found its way onto the reading lists of professional papers that include ethics and this will doubtless lead to some sales. This is a book that deserves to be used and I hope it finds a home on some university modules as well the place I know it will find on many academics’ bookshelves.《会计和商业道德》的介绍肯·迈克菲尔，黛安·沃尔特斯近年来，在项目管理部门和商学院中，以商业道德的各个方面为主题的文章越来越多。

会计英语论文-会计英语小论文

代写英语论文-英语职称论文发表-会计英语论文-会计英语小论文范文，On the construction of tax law enforcement of the internal control mechanisms in practice and thinkingOne, on the construction of internal control mechanism in the practice of tax law enforcementIn recent years, Shandong Province, Shenxian State Taxation Bureau introduced the concept of risk control, improve and perfect the internal control mechanism, so that the tax law enforcement risk guard and the last post system solution, thus the standard two power operation, promote the construction of a clean and honest administration, promote the healthy development of the cause of tax.( a ) highlight the strengthening of three links, enhance the ability to deal with risk. Shenxian State Taxation Bureau to strengthen the construction of internal control mechanism as punishment and prevention system construction important component from the investigation, risk, strengthen education, build a platform for the three aspects, improve the tax cadres to deal with the risk ability.One is close to the actual work, accurate positioning of risk distribution. In accordance with the "first organs after the primary, first briefly after supplementation, first urgent need after the perfect " principle, in the county bureau level, through the analysis of power exercise, preliminary investigation and risk point 104, among them: the tax law enforcement power breakdown carding collection right, management right, the right of inspection, coercion, punishment, reconsideration of right, right, right relief 8 46 posts, a total of 106 risk point. The administrative subdivision for the power of personnel management, financial management, materials management, right right right ofday-to-day management, infrastructure management rights, discipline inspection and supervision authority and so on 6 categories of 17 jobs, a total of 46 risk point. And according to the risk level and the operating frequency, the tax law enforcement power and administrative power are risk ranking, clear internal focus. At the same time, making a 104 power flow chart, and for each authority in matters occurring during exercise each process node, all indicate the exercise of power according to requirements, work, transfer path, supervision channels such as the specific content, strive to improve the pertinence, effectiveness and prevention effectiveness.The two is to carry out risk education, strengthen the risk early warning. In view of the present stage of partial cadre of tax risk management fuzzy understanding of the status quo, to prevent the loss of tax revenue, mainlyfrom avoiding tax law enforcement risk level, explain repeatedly conduct tax risk management the purpose significance and responsibility, improve cadre worker risk identification, risk avoidance, risk, risk defense ability. First. Give full play to the role of cheap politics talk. From the rules, basic reflection, letters and visits from the condition and other aspects the reminding and warning. Secondly, give full play to the contrast effect. Through horizontal comparison of living standards and the longitudinal development level of "three contrast" ( with the off-duty workers than the treatment, and poverty than income, and before reforming and opening ratio ) activity, promoting cadres to keep a clear mind, good" seven accounts", cherish the present happiness index. Third, give full play to the role of warning education. By inviting the Commission for Discipline Inspection, procuratorates respectively of tax cadres as Lianzheng builds party conduct Lianzheng situation report," reports of counseling guidelines, prevention of crime reporting, organization of tax cadres, watch, warning piece to reform-through-labor institutions accept on-site warning education activity, make each unit" a" or the exercise of high risk power corruption and build a strong focus on post responsibility person the idea of dam.Three is the construction management platform, and gradually improve the ability of dealing with the risk. First, construct the risk assessment platform. According to the tax law enforcement power and the administrative power operation risk points and matters, make full use of collection data analysis, tax assessment, tax law enforcement inspection system, tax law enforcement and supervision system and other means, extending for surface mining latent risk, risk, identify key risk management project. At the same time on the risk management of project to strengthen dynamic management, once every six months, identify risk assessment and dissolve. Secondly, construct the risk monitoring platform. Implement tax enforcement responsibility system, clear the job, each link, departments, all levels of risk management responsibilities. Risk management into the" integration" of system operation, to the key risk points allotted tasks require the unit for rectification, the rectification task clear risk of specific content, standard and limited time, established the bureau leading Party group, in charge of the leadership, administrative offices, Branch Bureau, tax administrators from the risk supervision system, supervision and risk rectification the completion of the project quality, strengthen the risk management process monitoring. Third, establish a risk early warning platform. Risk warning as risk prevention, eliminate the hidden danger of the important initiatives, the establishment and improvement of circulation tax, income tax, tax, export tax rebates, tax collection and tax audit risk early warning index system, on a monthly basis risk early warning bulletin,through risk early warning information release, timely, accurate risk warning and risk treatment. In recent years, the whole system through early warning platform to release early-warning information more than 700, to improve management quality, prevention law enforcement risk played an active role in.会计英语小论文( two) to establish a four-dimensional control method, system and preventing the post risk. Shenxian State Taxation Bureau to strengthen the internal control measures, improve the monitoring means, as normative behavior, fulfil responsibility, post responsibility of effective ways of strengthening, effectively promote the tax law enforcement officers and constantly improve the level of law enforcement.One is pinning control, strengthening the power balance. One is initiated and implemented the separation. Tax administrator to enterprises under the jurisdiction of the implementation of the tax administration tasks, must be approved by the departments in charge of official dispatches and registration, to prevent the administrator will households, ultra vires examination, borrow household name off shift out risk. Two is the separation of investigation and examination and approval. The amount is larger, stronger policy tax-related matters, collective research decision and public examination results, to ensure the fair and reasonable examination results. Three is the investigation and review of separation. In the branch between, on sources of early warning and assessment about information of double check, prevent tax favors, relationship of tax risk. In the branch and execute the law personnel, execute cross cancelled checks, tax inspection, law enforcement officers to check each other to ensure regular rotation, tax source administration quality.Two mark management control, preservation of evidence. Clear revenue management business process should have the trace evidence and its format, content, project delivery procedures, requirements, as the tax law enforcement power and the administrative power operation process of restoration, review, review procedures results provide reliable evidence. At the same time, pay attention to catch good foundation, develop good trace operation habit. For example, from the tax management most basic signature aspects of starting, the tax investigation work of taxation personnel does not regulate the signature problem to undertake special clear.Three is the information control, improve control efficiency. In the overall operation of the tax law enforcement management information system at the same time, independent development of specialized risk monitoring and management software, has received the good effect. Development and application of a is waste material and the agriculturalproduct purchase invoice management system and invoice examination and approval management system, strengthen man-machine integration, strengthening on the invoice by edition increment and the vote approved the standardization of examination and approval. Two is the development and application of the tax law cases hearing system, normative tax law cases, time trial procedures, penalties and other matters, avoids the case led to the tax administrative review and administrative litigation cases. Three is the development and application of export tax rebate application management system, strengthen the tax collection and refund articulation and warning assessment, automatic screening of doubtful information, effectively prevent the illegal tax risk.( three) five sound mechanism, persistent dissolve post risk. Shenxian State Taxation Bureau closely to improve collection quality, strengthening basic management, strict liability as the focus, and constantly improve the synthetical quality of cadre, better enhanced tax cadre especially cadre of leaders of all levels and line law enforcement personnel post vocational consciousness.One is to strengthen the project management, establish the organization coordination mechanism. Cross department coordination mechanism mainly comprises a team, group four, responsibility system for project, a team that is in the county of level of bureau establishs a certain number of specialized tax risk management team, responsible for the whole system of tax risk analysis, risk response, information management and performance evaluation; four groups namely identification control, system construction, set up preaching education, supervision inspection the four special working group; project responsibility system for the prevention and control of key each business field, the field by business backbone consisting respectively of project group, specific and responsible individual prevention and control measures of pilot job.The two is to strengthen the dynamic tracking, set up risk control mechanism. One is the basic taxation units will be found in the work of risk points regularly reported to the county bureau, by prefectural bureau screening universal risk points in the county within the scope of tax system control. Two is the county bureau according to the tax collection system, case information and clues, analysis of the pooled risk information, unified in the county tax system control. The three through 12366 service hotline, letters and visits, specially invited supervisors and other channels to obtain information, risk control, timely resolve.Three is the rigid inspection, the establishment of risk inspection mechanism. A is independent of type inspection. Inspections by monitoring inspection departments independent organization and implementation. Twois the random inspections. Assault Patrol time, staff, content, the investigation unit random, prevent collusion, temporary ap. The three is silent type patrol. Inspector records only the investigation unit facts, not opinions in the investigation unit, after the inspection by the tax source management linkage mechanism joint meeting collective research results. Four is a joint type patrol. On the accountability investigation on encouraging self-examination, related responsibility, discover problems in addition to those direct fault people, jointly held the self-examination of units and the responsibility of the personnel concerned. County Bureau at the annual organizational tax law enforcement, have individual units and law enforcement personnel because of working responsibility heart is not strong, performance does not reach the designated position, occurs the fault of law enforcement behavior was informed criticism, transfer post and bonus to handle.Four is the implementation of post can match, establish risk incentive mechanism. In accordance with the high risk jobs, high-quality, high standards, equipped with high salary, the correspondence principle, the pilot exploration risk orientation, post election system. To encourage comprehensive high quality cadre after a public competition, organized screening programs, competition to high risk jobs. The establishment of risk responsibility system of linking. The annual risk control and checking department award, first grade index, departments responsible for evaluation and promotion as directly linked to. To build a cadre of risk control file integrity. The individual risk control in archives, as a performance assessment, level evaluation, selection and appointment of the important basis.Five is a double check double the risk, establish accountability mechanism. Both taxpayers and investigate the illegal behavior, and again for the enforcement of tax law and tax personnel administration. For the symptoms of the problem, to adhere to the internal strict accountability, the integrated use of disciplinary correct.Two, further play to the efficiency of tax law enforcement mechanism of internal control( a ) adhere to the operation, supporting the establishment of the system. The construction of internal control mechanism in law enforcement, not only need to strictly implement the tax laws, regulations, rules and regulatory documents, and tax law, regulations, rules and regulatory documents in strict accordance with the provisions of the act contrary to be investigated, and to explore the establishment and enforcement of the internal control mechanism supporting a series of systems, methods, processes and operations guide, the establishment of law enforcementsurveillance system, process system, the supervision authority clear, scientific monitoring methods, operation standardization, information flow interaction, strict accountability accountability. To improve the supporting system process system to regulate law enforcement, promote internal operation, but also plays the system process system of law enforcement personnel specifications, guidelines, evaluation, restrict, punishment, the role of education.( two) adhere to the co-ordination, to simple and efficient. The construction of internal control mechanism in law enforcement, in monitoring point to be coordinated as a whole, should not only guarantee law enforcement surveillance plane, but also highlight the focus of law enforcement and supervision, not beard eyebrows together to catch. The monitoring method to reflect the principle of efficiency, strengthen the operation, targeted, and strive to simple and efficient. To highlight the tax source management the core position, not because of law enforcement surveillance to consume a large amount of manpower, material resources, affect the day-to-day management of tax source. To control resides in the management, to promote law enforcement monitoring, standardize the tax management.( three) adhere to the implementation of man-machine integration, process monitoring. Law enforcement supervision should rely on the means of information, but do not rely on the computer. The current tax law enforcement management information system monitoring the fault of law enforcement and law enforcement doubt, yet comprehensive coverage of every business aspects of law enforcement, especially information system unable to identify false information, are difficult to conduct deep control law enforcement. Therefore, must adhere to the principle of human-computer combination, it is necessary to play the computer monitoring efficiency, but also pay attention to the comprehensive, deep-seated manual supervision. The monitoring method, to adhere to the principle of process monitoring, as well as to law enforcement after the control, but also to highlight the beforehand, monitoring, prevention, supervise in the thing more often than after " it" more effective.会计英语职称论文( four) adhere to strict liability, error correcting. On the tax law enforcement personnel in carrying out their duties in the course, intentionally or negligently leads to enforcement of the tax law illegal, must strict accountability, but responsibility is not a goal, it is important to be clear the post responsibility, normative flow, sound system and standard setting plays the guiding role; through the implementation of all-around, whole process supervision, to serve as a warning, error correction, urge action; through strict accountability, play to role, this is the main purpose of internal control mechanism oflaw enforcement.。

会计专业英文作文

会计专业英文作文Studying accounting is not just about crunching numbers and balancing books. It's about understanding the language of business and being able to communicate financial information effectively.In the world of accounting, attention to detail is crucial. One small mistake can have a big impact on the accuracy of financial statements and reports. That's why precision and accuracy are key skills for any accountant.Accounting is not just about looking at the past; it's also about planning for the future. By analyzing financial data, accountants can help businesses make informed decisions and set achievable goals.The field of accounting is constantly evolving, thanks to advancements in technology and changes in regulations. As a result, accountants need to stay up-to-date with the latest industry trends and developments.Accounting is not just about numbers; it's also about ethics. Accountants are entrusted with sensitive financial information, and they have a responsibility to maintain confidentiality and act with integrity at all times.In conclusion, studying accounting is not only intellectually stimulating, but it also opens up a wide range of career opportunities. Whether it's working for a multinational corporation, a nonprofit organization, or as a self-employed professional, the skills gained from studying accounting are highly transferable and in demand.。

关于会计英语作文

关于会计英语作文Accounting is the language of business. It helps companies keep track of their financial transactions and make informed decisions. Without accounting, businesses would not be able to understand their financial health or plan for the future.Financial statements are a key part of accounting. They include the balance sheet, income statement, and cash flow statement. These statements provide a snapshot of a company's financial position and performance, allowing stakeholders to assess its profitability and stability.Auditing is another important aspect of accounting. It involves examining a company's financial records to ensure they are accurate and in compliance with laws and regulations. Auditors play a critical role in maintaining the integrity of financial reporting.Accounting principles, such as the matching principleand the revenue recognition principle, guide the recordingof financial transactions. These principles ensure that companies report their financial performance in aconsistent and transparent manner, allowing forcomparability across different businesses.Accounting software has revolutionized the way businesses manage their financial information. Programslike QuickBooks and Xero make it easier for companies to record transactions, generate financial reports, and track expenses. This technology has streamlined the accounting process and improved accuracy and efficiency.Ethics is a fundamental aspect of accounting. Accountants are expected to uphold high ethical standards and act in the best interests of their clients or employers. Integrity, objectivity, and confidentiality are core principles that guide the conduct of accounting professionals.In conclusion, accounting is an essential function for businesses of all sizes. It provides the financialinformation and insights necessary for decision-making and accountability. Without accounting, companies would struggle to understand their financial performance and navigate the complexities of the business world.。

有关会计的英文作文

有关会计的英文作文Accounting is the language of business. It helps us to understand the financial health of a company and make informed decisions. Without accounting, it would be impossible to track the flow of money in and out of an organization.In the world of accounting, there are two main types of financial statements: the balance sheet and the income statement. The balance sheet shows a company's assets, liabilities, and shareholders' equity at a specific pointin time, while the income statement shows the company's revenues and expenses over a period of time.One of the key principles in accounting is theprinciple of conservatism, which states that when in doubt, accountants should always err on the side of caution. This means that they should not overstate assets or revenues, and should instead be conservative in their estimates and valuations.Accounting also involves a lot of number crunching and data analysis. Accountants use various tools and techniques to analyze financial data, such as ratio analysis, trend analysis, and variance analysis. These methods help them to identify patterns, trends, and anomalies in the financial statements.Another important concept in accounting is the concept of materiality. This concept states that a financial item is considered material if its omission or misstatement would influence the economic decisions of users. Accountants must use their judgment to determine whether a particular item is material or not.In conclusion, accounting is a crucial aspect of business that helps us to understand the financial performance of a company. It involves the preparation of financial statements, adherence to principles such as conservatism, and the analysis of financial data using various tools and techniques. Without accounting, it wouldbe impossible to make informed decisions about the financial health of a business.。

会计英语论文

The Evaluation and Analysis of the Accounting SupervisionMode Based on the Accounting Management SystemAbstract: The accounting supervision mode of a country is determined by, and in turn, acts on the ccounting management system and reflects the accounting management system. As far as our country is oncerned, the accounting management system is forced by the government, which determines that the current ccountant supervision mode is the government-enforced. This paper starts from the relationship between the ccounting management system and the accounting supervision mode, and focuses on analyzing the problems in he current accounting supervision mode of our country in an effort to construct a rational accounting supervision mode, improve the efficiency of accounting information market, and guarantee accounting information quality.Key words: accounting management system accounting supervision modegovernment-enforced mode1. IntroductionIt is widely recognized that as a kind of important social resources, accounting information plays important roles in promoting the rational distribution of social resource, strengthening enterprises’ management and administration and serving for country’ s macro controls. However, the roles depend on the accounting information quality. In the current society, according to international and domestic situations, the accounting information quality is worrying. Many people blame it on accountants and certified public accountant (CPA), leading to the so-called “ accountant’ s credibility crisis” . The author thinks accounting credibility is no doubt one of the important factors that the quality of accounting information builds on, but a rational accounting supervision mode is the main factor that guarantees the quality of the accounting information. For this reason, this paper will start from explaining the relationship between the accounting management system and the accounting supervision mode and focus on analyzing the problems in the current accounting supervision mode of our country in an effort to construct a rational accounting supervision mode, improve the efficiency of accounting information market, and guarantee accounting information quality.2. The Accounting Management System and the Accounting Supervision Mode2.1 The Accounting Management SystemThe accounting management system is an organizational system by which a country or region defines its organizational forms of the management through accounting, divides the duty and authority of the managementthrough accounting, sets up the organizations and defines accounting personnel’ s identities. The accounting management system is determined by the social environment, especially the economic system. All over the world, the accounting management system can be divided into three kinds: (1) The association-oriented management system whose characteristic is: The non-governmental accounting organizations are in charge of the accounting affairs of the whole country, including setting up accounting rules, organizing the academic research, implementing the accounting supervision, etc., as the administrative staff of the economic organization accounting personnel are only responsible for the administration leader of their organization; (2) Government-oriented management system whose characteristic is: The government takes charge of country accounting affairs, while thenon-governmental accounting organizations put forward the suggestions on the government’ s accounting polic y; the accounting goal is to safeguard government’ s interests and guarantee the state revenues; and accounting personnel are only responsible for their organization; (3) Government-enforced management system, whose characteristic is: The government takes charge of country accounting affairs, making a uniform accounting system, emphasizing the accounting personnel’ s responsibilities for the country; the accounting supervision relies mainly on the country; the academic research is restricted by government to a great extent.2.2 The Accounting Supervision ModeAccounting supervision refers to the re-supervision and re-management, by the principal part of the accounting supervision, the process and result of accounting activities performed by supervised organizations. Substantively, it is a kind of management activities. According to the different principal parts, accounting supervision can be divided into three kinds of supervision: the government supervision, the industry self-disciplined supervision and enterprise supervision. These three kinds of accounting supervision modes complement and interact with each other, forming the accounting supervision mode of a country. According to the different operating mechanisms of supervision, three kinds of concrete modes are included: (1) The industry self-disciplined supervision mode whose characteristic is: The association of CPA supervises its business and the government just punishes the activities against law and discipline; On one hand enterprises are supervised by the association of CPA, on the other hand supervision involves company’ s administration structure; (2) The government-oriented supervision mode whose characteristic is: emphasizing the government’ s dominant role in the accounting super vision modes with the purpose of revising the deficiency of the market mechanism; the industry supervision is conducted by the association; enterprises supervise involves company’ s administration structure; (3) The government-enforced supervision mode whose characteristic is: emphasizing the uniqueness of government accounting supervision, while the industry supervision and enterprises supervision are the extension or continuation of a governmental supervision.2.3 Relationship between the Accounting Management System and the Accounting Supervision ModeThe accounting supervision mode is an important component of the accounting management system. The country accounting management system determines the accounting supervision mode. In a country with the association-oriented accounting management system, the industry self-disciplined supervision mode is adopted; in a country with the government-oriented accounting management system, the mode of government-oriented supervision is adopted; in a country with the government-enforced accounting management system, the mode of government-enforced supervision is adopted. The accounting supervision mode of a country acts on the accounting management system and reflects the accounting management system. The accounting management system is determined by the social environment, especially economic environment, so when the social environment of one country, especially economic environment changes, it will lead to the change in its accounting supervision mode, and even the further reform in the accounting management system.3. Appraisal of Different Supervision Modes3.1 The Industry Self-disciplined Supervision ModeThe industry self-disciplined supervision mode means that the association of CPA sets up aset of self-disciplined supervision mechanism to supervise the CPAs independence and auditing quality. The advantage of this mode lies in being able to prevent the government department from over-supervising the business, increasing the control cost of the whole society, and malfunction. Its shortcoming lies in: It is apt to cause indulgence in market accounting supervision, thus to cause market failure. This kind of mode indicates that in such an extremely complicated current market economy the supervision turns out to be useless only relying on one of the principal parts of accounting supervision, and to be failure in the optimum disposition of resources.3.2 Government-oriented Supervision ModeBased on the effective contract arrangement between the government and the market and focusing on market accounting supervision, the government-oriented accounting supervision emphasizes the government’ s leading role in supervising market, The advantages of this kind of mode lie in being able to operate based on the market mechanism, give play to the role of market mechanism in distribution resources, and prevent the market-failure. Its shortcomings lie in the difficulty of defining the range of government accounting supervision and that of marketa ccounting supervision, and the probability to cause the government’ s or the market’ s failure.3.3 Government-enforced Supervision ModeIn government-enforced accounting supervision, supervision is mainly conducted by the government and market supervision exists in the form of the association of CPA, but the association is a department or the one attached to a department in the government rather than an actual market supervisor. Its advantage lies in the status independence of the supervisee, with legal authority and the force to punish the illegal supervisees in accordance with the law. Its shortcoming lies in over-emphasizing the government’ s function, and consequently being unfavorable to giving play to the role of market mechanism, eventually resulting in the government-failure.4. The Problems Existing in the Current Accounting Supervision Mode of Our CountryAs regards our country, the accounting management system belongs to government-enforced type, which has decided the current accounting supervision mode, that is, the mode of government-enforced supervision. However, some problems exist in the mode as follows:4.1 Uncertainty in the Principal Part of Accounting SupervisionWhich departments should be responsible for carrying out the accounting supervision? The departments such as finance, auditing, tax, People’ s Bank of China, the industry and commerce (including government’ s authorized organizations) and the organizations such as the government’ s accredited boards of supervisors to the state-owned enterprises and the financial institutions, etc. are legally entitled to fulfill their duties of supervision through the accounting information of the organization concerned. It is obvious that the essence of government accounting supervision is the multi-supervision. However, two problems exist in the mode of multi-supervision. First, the duties of every department (organization) overlap and therefore are dissimilated so that the primary departments of supervision and the secondary ones are mixed and as a result, it is hard for the concerned departments to coordinate smoothly. Eventually the supervision will become ineffective. Second, the efficiency of the government’ s supervision becomes low so that lawbreakers bear the idea of leaving things to chance and inevitably the unlawful practice in the accounting field is encouraged.4.2 Ambiguity in the Range of Governmental Accounting SupervisionTwo questions should be discussed: What does the governmental accounting supervision mainly involve? And what organizations should be supervised? In the countries with the ripe market economy, it is widely accepted that the main target supervised is the result of activities performed by the supervised objects, namely, supervising the quality of the accounting information in the form of financial accounting reports. On the other hand, in terms of the supervised organization, it falls into two categories: One is the organization having important influence on the public’ s interests, and the other is the state-owned organization. To other organizations, supervision is mainly implemented by making accounting standards and relevant legal systems so as to urge these organizations to offer true, entire accounting information in accordance with the law. In our country, the government’ s accounting supervision is mainly the process of the accounting activity of the supervision object, with the focus on the accounting materials, the methods to deal with accounting materials, and accounting personnel who are responsible for producing and providing accounting information, because they are all important factors in influencing accounting information quality. Standardizing and controlling the process in which the accounting information is produced help to improve accounting information quality. But considering the economic business is becoming more complicated, the cart will be put before the horse the supervision efficiency and effectiveness will be weakened if only focusing on supervising the process of the accounting activity, neglecting the supervision of the result of the accounting activity. According to the “ Accounting Law” and the systems concerned, all the accounting information in all the organizations in our country is supervised by the government. Those organizations include government organs, social organizations, companies, enterprises, public institutions and other organizations. The wide supervised range makes the government unable to do what it wishes, and the effective accounting supervision difficult. Even if the government manages to do it, the cost will be too high, and when accounting information is distorted, the government will be charged with its deficiency in supervision.4.3 Responsibility of the Governmental Accounting Supervision Is Not ImplementedAn important reason why the government fails to do its best in supervision and puts unlawful practice right is that the responsibility system is imperfect, including the quality of accounting information and failure to set up and implement the responsibility system in quality supervision. For example, there is no regulation on the responsibility of the supervisors if a serious problem arises after the approval and publication of enterprise’ s financial repo rt by the supervision department or organization. 5. Conclusion: The Realistic Choice of the Accounting Supervision Mode in Our Country Considering the above-mentioned problems, I think accounting supervision should be strengthened in the following aspects in our country.5.1 Define the Principal Part of Accounting SupervisionFor historical reasons and because of accounting personnel quality and professional ethics, etc., our accounting management system is still government-enforced type in the future, which determines the existence of the government-enforced accounting supervision mode. Under this kind of mode, the primary problem badly in need of solution is to define the principal part of accounting supervision, solve the problems of multi-supervision at present, and then improve the government’ s efficiency of supervision. It shou ld be made clear first whether the accountingmanagement organization in the financial department or the department of auditing, the association of CPA, or the stock or bank supervisory committee is the principal part of accounting supervision. Such departments as industry and commerce, tax, People’ s Bank of Chinaconsult relevant accounting information while they fulfill work duty; so strictly speaking, they are unsuitable to become the principal part of accounting supervision.5.2 Define the Range of Accounting SupervisionLearning from the experience of the ripe market economy of other countries, our main target of accounting supervision should be shifted from the process of accounting activities to the result of those activities, namely, supervising the quality of the accounting information in the form of financial accounting report. Government’ s focus on supervising the result of the accounting activity can improve the supervision efficiency. The process of the accounting activity can be controlled according to relevant regulations and systems by the accounting personnel of the supervision object. In terms of the supervised organization, the government should focus on supervising those organizations having important influence on the public’ s interests and the state-owned enterprises. As for other organizations, the government should make accounting standards and relevant legal systems, leading these organizations to offer true and entire accounting information in accordance with the law.5.3 Implement the Supervision ResponsibilityThe supervision responsibility should be implemented from two aspects. First, intensify the punishment if any problem arises concerning the accounting information quality of the supervised object in order to guarantee the reliability of accounting information. This aspect can be implemented by detailing such relevant laws and regulations as “ Accounting Law” and “ Criminal Law” ; Second, set up the responsibility system for supervision, if a serious problem arises after the approval and publication of enterprise’ s financial report by the supervision department or organization, the supervision department or the personnel involved should be responsible for the fault and be punished to some degree.Our country is in the course of economic transition at present, we must realize the economic development, and the organizational forms of enterprises and the government’ s function have a great impact on the accounting management system. The accounting supervision mode should be rooted in the realistic social environment and match the accounting management system, so the mode fit for our country should be set up and perfected in the course of development. Blind imitation often gets half the return with twice the effort, just as Teri Aoki pointed out: “It is nonsensical to make comments on the advantage of the management mode of a company and its suitability for transition economy without reference to the phase of a country’ s development and the history of its system and customs” . This applies to the accounting supervision mode, too. The optimum mode is not absolute. The accounting supervision mode is subject to the influence of the accounting management system and social economic environment, and results from the interaction of each part with different interests in different economic environments.References:1. Yulin Yu, Duansheng Li. Research on the Basic Theory of Accounting (in Chinese), Economy & Management Press, 2001.052. Xinhe Li. Accounting Is the Other Person in the Modern Enterprise’ s Agent Relation (in Chinese), Finance and Accountancy, 1999(10)3. Association of Anhui Accounting. Investigations about the Accounting Information Quality Problem——Analysis in Terms ofAccounting and Property Right (in Chinese), Accounting Research, 1999(4)4. Donghua Chen. The Accountant’ s System Innovation of Cyber Times: The Property RightIs Defined with Marketization (in Chinese), Accounting Research, 2000(2)5. Hang Liang, Xingguo Zhang. Accounting Internationalization (in Chinese), Finance and Accountancy, 2001(7)(Edited by Lisa, Ann and Joy)。

会计英语期末论文

会计英语财务报表分析班级：注会1501姓名：***学号：*********1.synopsisCultural industry has become a part of the strategy of the national economy, one of its branches broadcasting and TV industry in our country reform of cultural system and the double factors of cultural consumption level will also plays a more and more important role in the national economy.Huayi Brothers Media Corporation is a well-known comprehensive private entertainment group in mainland China, founded by wang zhongjun and wang zhonglei in 1994. On September 27, 2009, the securities and futures commission announced gem issuance examination committee, Huayi Brothers Media Corporation (start), which means that the Huayi Brothers became the first allowed to a public stock offering entertainment; It has also taken a crucial step in its domestic listing. On October 30, 2009, huayi brothers media company entered the shenzhen stock exchange. Huayi Brothers Media Corporation, one of the first 28 companies to list, has received a lot of attention.As a special industry, the cultural industry on the real economy compared to its financial management system should be different for film and television industry pays cycle is long, the characteristics of elasticity is larger, huayi has established the leading domestic "film and television entertainment industry industrialization operation system", including "benefits evaluation + budget control + money collecting" as the main line of integrated financial management module, the emphasis of specialization "business + studio" the elasticity of operation management module, and emphasizes the creation of the "combined closely with the marketing and creation" and the marketing management module, it is also use the more advanced market-oriented management approach, makes huayi since 2007 performance is greatly improved.Currently, huayi brothers invests and operates three major business sectors: film, television, entertainment, etc. Licensed and live entertainment for brands, such as film commune, cultural city, theme park, etc. The Internet entertainment sector, represented by games, new media and fan communities. In 2014, alibaba, tencent and ping an announced their stake in huayi, a powerful backstop for huayi brothers to break through the boundaries of industry boundaries.2.Balance sheet - vertical analysisFrom static analysis. In the general sense, the liquidity of an enterprise is strong and its risk is low. Non-current assets are less able to liquidate and their assets are riskier. In 2016, the company's liquid assets were 77.47 percent, while the non-current assets were only 22.53 percent. According to the company's asset structure, the company's assets are considered to be more liquid and less risky assets.Analyze dynamically. Rose 5.78% proportion of the company's current assets, non-current assets fell by 5.78%, combined with changes in the structure in each asset item, in addition to the proportion of the monetary funds rose 9.03%, other project change is not big, assets structure is relatively stable.From the perspective of the rights and interests of small proportion of short-term borrowing, huayi brothers company and long-term borrowing is not, but its capital reserves and attributable to the parent company owner's equity presents considerable negative, unreasonable equity structure, the risk is big.3.Financial analysis3.1.Solvency analysis3.1.1.Short-term solvencyFlow ratio analysis：The mobility ratio of huayi brothers in 2016 was 1.47, which is lower than the minimum current rate of 2, which is considered reasonable, indicating that the company's ability to pay for short-term debt is weak and its ability to cash out is weak.The mobility ratio of huayi brothers in 2016 was 1.47, which is lower than the minimum current rate of 2, which is considered reasonable, indicating that the company's ability to pay for short-term debt is weak and its ability to cash out is weak.Speed ratio analysis：The company's speed ratio, which is 0.91 this year, shows that the fast-moving assets of companies are far greater than the current liabilities of the corporate sector, indicating that the fast-moving assets provide the guarantee for current liabilities. The important factor affectingthe reliability of the speed ratio is the ability to cash in the receivables. On paper, the receivables may not always be cash; the actual bad debts may be more than the plan; Seasonal changes may also cause the amount of receivables in the report to fail to reflect the average.3.1.2.Long-term solvency analysisAsset liability analysis：Asset-liability ratio reflects the capital of the proportion of total capital provided by the creditors, and also reflects the enterprise assets to creditors' rights and interests of the guarantee degree, and in 2016 the asset-liability ratio is as high as 50.38%, more than 50%, in general, the enterprise's solvency in 2016 is good. From the creditors' standpoint, the debt ratio rises, the guarantee of corporate debt servicing becomes weaker, and the loans may be riskier. From the perspective of financial management, in the borrowed capital decision, enterprise shall assess the situation, comprehensive consideration, to fully estimate the expected profit and increase the risk of weigh the gain and loss of interest, to make the right analysis and decision-making.3.1.3countermeasureIncreased solvency can reduce financial risk by reducing liquidity and non-current liabilities. Because the product that the company runs is long, the fund receives the period of time, should adjust the investment structure of the company reasonably.Reduce bad debts and increase the ability to cash in accounts receivable.Reasonable adjustment of the company's capital chain, the company not only on loan to the bank to raise funds, can also be used to borrow money markets, commercial credit, and even through the issuance of corporate bonds, the introduction of foreign capital, but the different ways of financing, the use of its capital cost, capital structure of the enterprise, the degree of risk, the influence of flexibility is also each are not identical, to change the capital structure of enterprise also has very important significance, so enterprises should reasonably adjust borrowing way to improve the enterprise's capital chain.Cashability is low, because the inventory itself takes up too much money, directly affect the solvency, so reduce the excess inventory itself is conducive to the increase of thecashability, also means that the debt paying ability enhancement.3.2.Operational capability analysisAccounts receivable turnover rate：Huayi brothers company accounts receivable turnover ratio is refers to the number of a certain period the average recovery of accounts receivable, accounts receivable turnover ratio reflects the enterprise accounts receivable turnover rate of speed and efficiency of enterprise management of accounts receivable, as can be seen from the data, accounts receivable turnover ratio was 1.88 in 2015, and accounts receivable turnover ratio was 1.73 in 2016. Accounts receivable from 2015 to 2016 have been declining slowly, and the pace of recovery has accelerated.Inventory turnover rate：From the inventory turnover rate, the inventory turnover rate of 2016 was 1.4. In 2015, inventory turnover was 1.1. In 2016 compared with 2015, the rapid inventory stock levels lower, liquidity enhancement, inventory is converted into cash or accounts receivable increase fast, enhances the enterprise's short-term debt paying ability and profitability.Asset turnover：The turnover rate for 2016 is 0.65, compared with 0.59 in 2015. 2016 compared to 2015 asset turnover increased, effect better utilization of assets, asset turnover days decreased, showed that in different stages of the assets in production and sales the elapsed time is short, can be relatively save assets, the enhancement enterprise profitability.3.2.1.countermeasureStrengthen the daily management of inventory, arrange production and sales, to reduce inventory as far as possible, at the same time in the normal production of vigorously sell finished goods,Increasing the utilization and profitability of the total assets of the enterprise, which means increasing the sales revenue of the enterprise.3.3.Profitability analysisSales profit：The index return on sales = (advocate business wu income - main business costs)/sales said each how much profits from sales revenue of one hundred yuan, used to measure the enterprise sales income level.The company's annual profit margin was 28.37 per cent, a sign of the company's strong profitability for the year, but compared with a 31.45 per cent ratio in 2015. A decline of 3.08 percent indicates a downward trend in profitability. Reduced profit margins may be due to the increase in cost of sales, at the same time as the enterprise is a service-oriented enterprises, sales of the product is not regulated, so sales is also floating is bigger, the annual sales profit margin is lower than the year before, also may be due to the performance of certain goods floating is bigger than last year, such as investment movie box office this year not as good as last year's box-office. But overall, the company has a good profitability, both investors and creditors. And the size of the net profit cannot be seen in the sales revenue, for example, the film produced by the company, not just the movie box office, but also the cost of investment.Total return on assets：The net interest rate of total assets = (the main business income, the main business cost + interest expense)/(initial assets + final assets) / 2) is the key to the profitability of the enterprise. The total return rate for 2016 was 1.42 percent, down 0.93 percent from 2.35 percent last year. Improve the rights and interests of net interest rate is the basic power of the net interest rate of the total assets, due to the annual net profit margin and the total asset turnover has a downward trend, so a corresponding decrease in total assets return rate, the drop is the main reason of the decline in net profit margin. The net interest rate of the total assets reflects the performance of the manager using the entrusted assets to make a profit, the most important profitability.The return on net worth：Return on net assets = net profit/average net worth. See from the above data, the rate ofreturn on net assets data shows total assets return rate is also increased year by year, the higher the index shows that asset utilization efficiency is higher, shows that enterprises increase their income, saving resource use has made good effect. See from return on net assets, return on equity in 2016 compared to 2015, net assets yield was 10% higher, compared to 2016 can be seen from the asset value increment rate data growth of 62% in 2015, the growth is relatively clear, capital preservation rate fluctuates greatly.3.3.1countermeasureEnterprises should actively innovation, through the development mode of production, marketing innovation, adjust the way of investment projects as well as to add fresh blood to increase sales, thereby improve the profitability of enterprises.improving marketing measures, promoting high gross margin products, increasing the sales ratio of relatively high gross margin products, thus achieving the goal of increasing the overall gross profit margin of enterprise products. It also reduces costs, such as investment costs and unnecessary fees.Companies should choose industries or projects that have both advantages and better market space to avoid low levels of duplication and put themselves in a passive aggressive competition.We can expand the market by means of mergers and acquisitions, etc., and involve more areas. Huayi brothers company continuously over the years to buy a company, developing the company's projects, now is not limited to film and television production of a single project, at the same time the company also in moving towards emerging industries such as large-scale network games, live. The continuous and rational adjustment of the investment structure is conducive to the long-term development of the company.4.conclusionIn order to fully open up the market and expand the scale of operation, the company has made large investments in the main business and subsidiaries, and expanded the debt scale and raised the financing risk. You can see the company taking a high-risk, high-return business model. Characteristics of the given film TV market is difficult to predict (from theannual report, we also can see different films bring to the company's profit return gap is larger), the company shall ensure mature main business (film) plenty of working capital at the same time, to show the investment, to spread the risk. Second, to invest in the subsidiary company and other companies for equity investment, should be fully analysis concerns the profitability of investment company, to make sure the return on investment and return cycle, to ensure the safety of cash flow.The company has expanded its debt and more than half its current liabilities to shore up its massive investment plan. At the same time, the company's liquidity ratio and the rate of rapid movement have declined, especially as the decline in the ability to repay debt with operating cash flows has increased the company's debt risk. Plus the return on investment is hard to predict, and investors may not invest in huayi in the form of debt. And huayi's business and financial policies will attract investors to invest in equity, because of higher leverage and lower risk for shareholders. At the same time, huayi has shown a high degree of confidence in its investment behavior, sending a signal to the market that it will gain a high yield in the future, which will be attractive to investors. Moreover, the company's net profit has been steadily growing, and investors will be willing to invest more in huayi.字数：2204Balance sheetOrganization unit:Huayi Brothers Media Corporation The amount of units:RMB。

会计制度设计论文英文(3篇)

第1篇Abstract:The design of an accounting system is a crucial aspect of any organization, as it ensures accurate and reliable financial reporting, compliance with legal requirements, and efficient management offinancial resources. This paper aims to provide a comprehensive approach to designing an effective accounting system, focusing on key components, methodologies, and best practices. By analyzing the importance of awell-designed accounting system, this paper will outline the steps involved in the design process, discuss the challenges encountered, and suggest strategies for overcoming them. Furthermore, the paper will emphasize the role of technology in enhancing the efficiency and effectiveness of accounting systems.Introduction:Accounting is the language of business, providing essential information for decision-making, financial analysis, and regulatory compliance. An effective accounting system is a cornerstone of any organization, ensuring that financial records are accurate, complete, and reliable. This paper explores the design of an accounting system, highlighting the significance of its components, methodologies, and best practices. By examining the various aspects of accounting system design, this paper aims to provide valuable insights for organizations seeking to establish or improve their accounting systems.I. Importance of Accounting System DesignA. Accuracy and reliability of financial informationB. Compliance with legal and regulatory requirementsC. Efficient management of financial resourcesD. Facilitation of decision-making processesE. Enhancing organizational transparency and accountabilityII. Key Components of an Accounting SystemA. Chart of accountsB. Journal entriesC. General ledgerD. Subsidiary ledgersE. Financial statementsF. Internal controlsIII. Methodologies for Accounting System DesignA. Gap analysisB. Process mappingC. Data modelingD. Workflow analysisE. Best practices for system designIV. Steps in the Accounting System Design ProcessA. Identify organizational objectives and requirementsB. Assess current accounting processes and systemsC. Develop a comprehensive design planD. Implement the new accounting systemE. Train employees on the new systemF. Monitor and evaluate the system's effectivenessV. Challenges in Accounting System DesignA. Data migration and integrationB. User resistance and trainingC. Change managementD. Budget constraintsE. Compliance with evolving regulationsVI. Strategies for Overcoming ChallengesA. Thorough planning and stakeholder involvementB. Clear communication and training programsC. Phased implementationD. Leveraging technology solutionsE. Regular audits and updatesVII. Role of Technology in Accounting System DesignA. Automation of accounting processesB. Enhanced data analysis and reporting capabilitiesC. Improved security and access controlsD. Integration with other business systemsVIII. ConclusionThe design of an effective accounting system is essential for organizations seeking to achieve financial success and regulatory compliance. By following a comprehensive approach, organizations can ensure that their accounting systems are accurate, efficient, and adaptable to changing business needs. This paper has outlined the key components, methodologies, and best practices for designing an accounting system, emphasizing the importance of technology in enhancing its effectiveness. By addressing the challenges encountered during the design process and implementing strategies for overcoming them, organizations can establish robust accounting systems that contribute to their overall success.References:[1] American Institute of Certified Public Accountants (AICPA). (2016). Audit guide—designing and implementing an internal control system over financial reporting. New York, NY: AICPA.[2] Cosgrave, J. (2015). Accounting information systems: A business perspective. London: Pearson Education Limited.[3] Hoadley, C. M., & Dwyer, S. M. (2017). Management accounting: Concepts, techniques, and applications. New York, NY: John Wiley & Sons.[4] Knight, G., & Mavronicolas, M. (2015). Introduction to accounting information systems. New York, NY: John Wiley & Sons.[5] USA. Public Company Accounting Oversight Board. (2015). Auditing standards: Auditing standards board. Washington, DC: PCAOB.第2篇Abstract:The design of accounting systems plays a crucial role in the effective management of financial information within an organization. This paper aims to provide a comprehensive approach to designing accounting systems by exploring the fundamental principles, methodologies, and techniques involved. It discusses the importance of accounting systems, the process of system design, and the impact of technological advancements on accounting system design. The paper further examines the challengesfaced during the design process and suggests strategies to overcome them. Finally, it concludes with the significance of effective accounting system design in ensuring accurate and reliable financial reporting.1. Introduction1.1 BackgroundAccounting systems are essential tools for organizations to record, analyze, and report financial information. The design of an accounting system ensures that financial data is accurately captured, processed,and presented. Effective accounting system design not only helps in compliance with regulatory requirements but also aids in decision-makingprocesses. This paper aims to provide insights into the design of accounting systems, focusing on the principles, methodologies, and techniques involved.1.2 ObjectivesThe objectives of this paper are as follows:a. To discuss the fundamental principles of accounting system design.b. To explore the methodologies and techniques used in accounting system design.c. To analyze the impact of technological advancements on accounting system design.d. To identify the challenges faced during the design process and suggest strategies to overcome them.e. To highlight the significance of effective accounting system design in financial reporting.2. Fundamental Principles of Accounting System Design2.1 Accrual Basis of AccountingThe accrual basis of accounting is a fundamental principle that requires transactions to be recorded when they occur, regardless of when cash is exchanged. This principle ensures that financial statements reflect the true financial position and performance of the organization.2.2 ConsistencyConsistency principle requires that accounting policies and practices be applied consistently over time. This ensures comparability of financial statements and facilitates accurate financial analysis.2.3 Full DisclosureThe full disclosure principle mandates that all relevant information should be disclosed in the financial statements. This includes bothquantitative and qualitative information that could impact the understanding of the financial statements.2.4 MaterialityThe materiality principle states that only significant informationshould be included in the financial statements. This principle helps in focusing on the information that is relevant for decision-making purposes.3. Methodologies and Techniques in Accounting System Design3.1 Analysis of Business ProcessesThe first step in accounting system design is to analyze the business processes within the organization. This involves understanding the flow of transactions, the roles and responsibilities of various departments, and the information needs of stakeholders.3.2 DocumentationDocumentation plays a crucial role in accounting system design. It involves identifying the necessary documents, such as invoices, receipts, and bank statements, and ensuring that they are properly recorded and stored.3.3 Chart of AccountsThe chart of accounts is a listing of all accounts used in theaccounting system. It provides a structured framework for organizing financial information. Designing an effective chart of accounts involves identifying the relevant accounts and ensuring they are appropriately categorized.3.4 Data Entry and ProcessingThe design of data entry and processing mechanisms is essential for the accuracy and efficiency of an accounting system. This includes the selection of appropriate software, defining data entry procedures, and establishing controls to prevent errors.4. Impact of Technological Advancements on Accounting System Design4.1 AutomationTechnological advancements have led to the automation of various accounting processes. This has improved the efficiency and accuracy of accounting systems, reducing manual efforts and minimizing errors.4.2 Cloud ComputingCloud computing has revolutionized the accounting system design landscape. It allows organizations to access accounting software and data from anywhere, anytime, and ensures data security and backup.4.3 Data AnalyticsThe integration of data analytics in accounting systems has enabled organizations to gain valuable insights from financial data. This helps in identifying trends, anomalies, and areas for improvement.5. Challenges in Accounting System Design and Strategies to Overcome Them5.1 Data Security and PrivacyData security and privacy are critical concerns in accounting system design. Organizations need to implement robust security measures to protect sensitive financial information from unauthorized access.5.2 Integration with Other SystemsAccounting systems often need to be integrated with other systems, such as enterprise resource planning (ERP) systems. Ensuring seamless integration can be challenging but is essential for effective financial management.5.3 User Training and SupportUser training and support are vital for the successful implementation of an accounting system. Organizations need to invest in training programs and provide ongoing support to ensure users are proficient in using the system.6. Significance of Effective Accounting System DesignEffective accounting system design is crucial for several reasons:a. Accurate Financial Reporting: An effective accounting system ensures accurate and reliable financial reporting, which is essential for stakeholders to make informed decisions.b. Compliance with Regulations: Designing an accounting system that complies with relevant regulations helps organizations avoid legal and financial penalties.c. Improved Decision-Making: Effective accounting systems provide valuable financial information that aids in decision-making processes.d. Enhanced Efficiency: A well-designed accounting system streamlines financial processes, reduces manual efforts, and improves overall efficiency.7. ConclusionIn conclusion, the design of accounting systems is a critical aspect of financial management within organizations. This paper has provided a comprehensive approach to designing accounting systems by exploring the fundamental principles, methodologies, and techniques involved. It has also highlighted the impact of technological advancements and the challenges faced during the design process. Effective accounting system design is essential for accurate financial reporting, compliance with regulations, improved decision-making, and enhanced efficiency. Organizations should invest in designing and implementing robust accounting systems to achieve these objectives.第3篇Abstract:This paper aims to provide a comprehensive approach to the design of accounting systems. It explores the fundamental principles of accounting system design, identifies the key components of an effective accounting system, and discusses the various methodologies and techniques used inthe design process. The paper also examines the challenges and considerations involved in implementing an accounting system, and provides recommendations for ensuring the effectiveness and efficiency of the system. Through a literature review and practical analysis, this paper aims to contribute to the understanding and application of accounting system design in various organizational settings.Introduction:Accounting is a critical function in any organization, providing the necessary information for decision-making, financial reporting, and regulatory compliance. The design of an accounting system is therefore a crucial aspect of organizational management. An effectively designed accounting system can streamline financial processes, improve accuracy, and enhance overall organizational performance. This paper aims to provide a comprehensive guide to the design of accounting systems, covering the principles, components, methodologies, and challenges involved.1. Principles of Accounting System Design:1.1. Relevance and Reliability:The first principle of accounting system design is the need for the system to provide relevant and reliable information. This means that the information should be useful for decision-making and financial reporting purposes, and it should be free from bias and errors.1.2. Comparability:Comparability is another key principle, ensuring that the accounting information can be compared over time and across different entities. This is essential for financial analysis and performance evaluation.1.3. Consistency:Consistency in accounting principles and practices is important to ensure that financial information is comparable and reliable. The accounting system should adhere to the relevant accounting standards and principles consistently.1.4. Understandability:The accounting information should be presented in a manner that is understandable to users, including management, investors, and regulators.2. Key Components of an Effective Accounting System:2.1. Chart of Accounts:The chart of accounts is a fundamental component of an accounting system, providing a structured way to categorize financial transactions. It includes all the accounts used in the system and their corresponding account numbers.2.2. Journal Entries:Journal entries are used to record the financial transactions of an organization. They provide the initial documentation for eachtransaction and serve as the basis for posting to the general ledger.2.3. General Ledger:The general ledger is a comprehensive record of all the financial transactions of an organization. It includes all the accounts from the chart of accounts and provides a detailed overview of the financial position of the organization.2.4. Subsidiary Ledgers:Subsidiary ledgers are used to track specific types of transactions,such as accounts receivable, accounts payable, and inventory. They provide detailed information about individual transactions and can be used to support the general ledger.2.5. Financial Statements:Financial statements are the end product of an accounting system. They include the balance sheet, income statement, cash flow statement, and statement of changes in equity. These statements provide a summary ofthe financial performance and position of the organization.3. Methodologies and Techniques in Accounting System Design:3.1. Process Mapping:Process mapping involves documenting the steps involved in the accounting process. This helps to identify inefficiencies and areas for improvement.3.2. Activity-Based Costing (ABC):ABC is a methodology used to allocate costs to products and services based on their consumption of resources. This can help in more accurate cost determination and pricing decisions.3.3. Information Technology (IT):The use of IT in accounting system design is essential for automating processes, improving accuracy, and enhancing accessibility of financial information.4. Challenges and Considerations in Implementing an Accounting System:4.1. Data Accuracy:Ensuring the accuracy of financial data is a significant challenge in accounting system design. Proper controls and procedures must be in place to prevent errors and fraud.4.2. Compliance:Accounting systems must comply with relevant accounting standards and regulations. This requires a thorough understanding of the legal and regulatory environment.4.3. Change Management:Implementing a new accounting system often requires significant changes to organizational processes and procedures. Effective change management is crucial to ensure a smooth transition.5. Recommendations for Effective Accounting System Design:5.1. Involve Stakeholders:Involve all relevant stakeholders in the design process to ensure that their needs and expectations are addressed.5.2. Use Industry Best Practices:Adopt industry best practices and standards to ensure the effectiveness and efficiency of the accounting system.5.3. Implement Controls:Implement robust internal controls to safeguard financial assets and ensure the accuracy and reliability of financial information.5.4. Provide Training:Provide adequate training to staff to ensure they understand and can effectively use the new accounting system.Conclusion:The design of an accounting system is a complex process that requires careful consideration of various factors. By following the principles outlined in this paper and implementing the recommended methodologies and techniques, organizations can design and implement effective accounting systems that support their financial management and strategic objectives.References:- American Institute of Certified Public Accountants (AICPA). (2018). "AICPA Professional Standards."- Brown, D. E., & Mayhew, J. C. (2006). "Designing and Implementing an Integrated Accounting System."- Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). "Enterprise Risk Management—Integrated Framework."- International Financial Reporting Standards (IFRS). (2018). "IFRS for SMEs."- Ittner, C. D., & Larcker, D. F. (2003). "Performance Measurement System Design: Using the Balanced Scorecard as a Systematic Approach."(Note: This is a sample outline and not a complete 2500-word paper. The actual paper would need to be expanded with detailed discussions, examples, and references to meet the word count requirement.)。

会计英语论文

关于会计工作的英语作文

关于会计方面的英语作文

有关会计的英语作文

关于会计的英语文章及翻译

会计学毕业论文外文版

会计学科 英文作文

关于会计的英文文献原文(带中文翻译)

会计专业 英文作文

关于会计英文作文

会计职业道德英文论文

专业会计英语论文

关于会计的英语文章

会计英语论文-会计英语小论文

会计专业 英文作文

关于会计英语作文

有关会计的英文作文

会计英语论文

会计英语期末论文

会计制度设计论文英文(3篇)

会计学科英文作文

会计专业英文作文

会计专业英文作文