会计英语-翻译chapter1培训课件

Chapter one Introduction to Accounting 1.1 Bookkeeping and AccountingAccounting is an information system that identifies，measures，records and communicates relevant，reliable，consistent，and comparable information about an organization’s economic activity. Its objective is to help people make better decisions.An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. Owners, managers, creditors, and governmental agencies need this information.An individual who earns living by recording the financial activities of business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by an accountant. Accountant is the individual who understands the accounting principles, theoretical and practical application, and can manage, analyze, and interpret the accounting records. The bookkeeper is concerned with techniques involving the recording of transactions, and the accountant’s objective is the use of data for interpretation.第一章['tʃæptə]会计导论[.intrə'dʌkʃən]1.1 簿记与会计会计是一个信息系统，[ai'dentəfai]辨别、['meʒəz]测量、记录和交流相关的['reləvənt]、可靠的[ri'laiəbl]、持续的[kən'sistənt]和可比的['kɔmpərəbl]一个组织经济活动的信息。

它的目标是帮助人们做出更好的决定。

对在商业事业取得成功感兴趣的人，对账簿和会计的原理['prinsəpl]的理解是必要的[i'senʃəl]。

账簿和会计的目的['pə:pəs]是提供消息关于[kən'sə:niŋ]一个企业的财务事务。

业主，经理，债权人['kreditə]，和政府的代理['eidʒənsi]需要这些消息。

一个个体[.indi'vidjuəl]通过记录企业的财务信息赚取生计（earn living）是簿记员；分类['klæsifai]与汇总企业交易[træn'zækʃənz]和解释[in'tə:pritiŋ]它们影响[i'fekt]的过程是被会计完成[ə'kɔmpliʃt]的。

会计师是知道会计准则、理论[θiə'retikəl,]与实际['præktikəl]应用[.æpli'keiʃən]，能够管理、分析和解释会计记录的人。

簿记员涉及（is concerned with）一些技术[tek'ni:k]包括记录交易，会计师的目的是使用数据作解释[in.tə:pri'teiʃən]。

1.2 The Field of Professional AccountingThere are three fields of professional accounting.Public accounting is an area of accounting where accountants perform their services for the general public rather than for a single organization. The basic services provided by a public accountant are auditing and preparing tax reports, assisting in various tax problems, and making recommendations for business decisions.Most of the people in the public accounting are licensed as certified public accountants（CPAs）.Almost all countries in the world have laws for the CPAs. In USA, the certification examinations are prepared and administrated by the American Institute of Certified Public Accountant (AICPA).The equivalent of a CPA in UK is called a chartered accountant. Chinese Institute of Certified Public Accountants (CICPA) is responsible for administrating Chinese CPAs.Private accounting is an area of accounting where accountants perform their services for a single organization. The private accountant maintains the accounting records and provides management with financial data needed for business decisions.Accountants provide services to all types of business entities. It is important, therefore, that you are familiar with the characteristics of the different forms of business organization. The three forms of business ownership are clearly presented in the text and are summarized as follows. 1.2 专业会计领域专业会计包含三个方面。

公共会计是会计的一个领域，会计师提供他们的服务给公众（general public）而不是一个单一的组织。

公共会计师提供的基础服务是审计['ɔ:ditiŋ]和准备税务报告，辅助各种税务问题，为商务决策提供建议[.rekəmen'deiʃən]。

从事公共会计的大多数人都是得到领有执照的['laisənst]注册会计师['sə:ti.faid]。

世界上几乎所有的国家都有关于CPA的法规。

在美国，认证考试(certification examinations)是由美国会计师协会['institju:t]准备与实施[əd'ministreit]的。

CPA相当于[i'kwivələnt]英国的特许['tʃɑ:təd]会计师.中国注册会计师协会对中国注册会计师负责。

私用['praivit]会计是会计的一个领域，会计师提供他们的服务给单一的企业。

私用会计维护[mein'tein]会计信息，为管理部门提供企业决策所需要的财务数据。

会计师提供服务于所有类型的商务实体。

它是重要的，因为，你必须熟悉（be familiar with)商务组织不同形态的特点。

企业所有权(business ownership)的三种形式在文章中被清楚地阐述，概述['sʌməraiz]如下。

A single or sole proprietorship is a business that is owned by one individual but is not established as a separate entity under the law.A partnership differs from a single proprietorship only in that it has more than one owner. The owner or owners of proprietorships and partnerships are personally liable for the debts of the business.A corporation is established under the law as a separate entity，hence, its owners (shareholders) are not liable for the debts of the corporation.The chief accounting officer in a medium-sized or large business is usually called the controller, who manages the work of the accounting staff. The work of accountant in a private business mainly includes the design of accounting system, cost accounting, internal control and auditing.Government and nonprofit accounting is an area of accounting where accountant perform their service for local, state，and federal governmental agencies, as well as for nonprofit organizations. The government accountant performs all the functions of private or public accountant. Nonprofit organizations include universities, hospitals, churches, symphony orchestras, charitable organization and so on. Nonprofit accounting follows a pattern of accounting that is similar to governmental accounting.个人独资企业[prə'praiətə.ʃip]是在法律下个人独有的[.indi'vidjuəl]而不是被作为单独实体(separate entity)被确立[is'tæbliʃt]的企业。