国际会计复习资料

复习资料

一、名词汉译英（本大题共5道小题，每小题1分，共5分）

1、融资活动 Financing activities

2、投资活动 investment activities

3、公认会计原则Generally Accepted Accounting Principles (GAAP)

4、证券交易委员会 The Securities And Exchange Commission(SEC)

5、国际财务报告准则 International Financial Reporting Standards(IFRS)

6、国际会计准则理事会International Accounting Standards Board(IASB)

7、公允反映f air presentation 8、法律遵循 legal compliance

9、资产负债表 balance sheet 10、经济合作与发展组织

The Organization for Economic Cooperation and Development(OECD)

二、英译汉（本大题共3道小题，每小题10分，共30分）

1.Accounting entails several broad processes : measurement , disclosure and auditing . Measurement is the process of identifying , categorizing , and quantifying economic activities or transactions . These measurements provide insights into the profitability of a firm's operations and the strength of its financial position . Disclosure is the process by which accounting measurements are communicated to their intended users . This area focuses on such issues as what is to be reported , when , by what means , and to whom . Auditing is the process by which specialized accounting professionals(auditors) attest to the reliability of the measurement and communication process . Whereas internal auditors are company employees who answer to management , external auditors are nonemployees who are responsible for attesting that the company's financial statements are prepared in accordance with generally accepted standards .

会计包括几个广义的过程：计量，披露和审计。计量是对经济活动或交易进行确认、分类和量化的过程。这些计量提供有关企业经营的获利能力和它的财务状况实力方面的认识。披露就是把会计计量所确认的信息传递给有关信息使用者。披露这个过程关注这样一些问题：披露的内容、时间、向谁披露。审计是通过专门的会计专业人员证实计量和沟通过程的可靠性的一个过程。然而内部审计师是公司的员工，对管理层负责，而外部审计师是非公司员工，它们负责鉴证公司财务报表的编制是否符合公认的准则。

2.Accounting in common law countries is characterized as oriented toward "fair presentation" , transparency and full disclosure and a separation between financial and tax accounting . Stock markets dominate as a source of finance , and financial reporting is aimed at the information needs of outside investors . Setting accounting standards tends to be a private sector activity , and the accounting profession plays an important role .

在普通法国的会计的特点是以“公允反映”、透明度和充分披露为导向，财务会计和税务会计相分离。股票市场是占主导地位的筹资渠道，财务报告的目的在于满足外部投资者的信息需要。会计准则制定一般是私人部门的活动并且会计职业界在其中扮演着重要的角色。

3、Accounting in code law countries is characterized as legalistic in orientation , opaque with low disclosure , and an alignment between financial and tax accounting . Banks or governments ("insiders") dominate as a source of finance , and financial reporting is aimed at creditor protection . Setting accounting standards tends to be a public sector activity , with relatively less influence by the accounting profession .

成文法国家的会计的特点是遵守法律的导向、不透明和披露程度较低，以及财务会计和税务会计相联结。银行或政府是占主导地位的筹资渠道，财务报告的目的在于保护债权人。