会计 外文翻译
会计外文翻译
Master's thesis, University of LondonInformation technology and accounting management with the use is the relevant value of information analysis and use, and various factors of production based on the value creation of corporate accounting and management contributions to the study of accounting will be the main content. No use of information technology, there is any enterprise information and accounting information to promote the implementation of value chain management will lose technical support, there is no theory of innovation value chain management, accounting, and information technology development, there is no power. In this paper, the meaning of information to start, leads to the meaning of accounting information, accounting information describes the development process, the second part of the analysis of the status quo of accounting information, analysis of its use in theproblems, the third part of the proposed accounting information on the implementation of the strategic analysis.Keywords: accounting, information technology strategyI. Introduction(A) BackgroundThe development of accounting information in China has gone through more than 20 years, accounting information theory and practical application of talent, the accounting information system software has gradually matured, and, and theproduction, supply and marketing, human resources management, cost control and other aspects of the formation of an integrated management information system software. But the company found accounting information in the status of the development of enterprises is extremely uneven, a lot of strength and standardized management of large enterprises have been using the integrated accounting information system "ERP" is the management software, and the introduction of new ideas with the value of the supply chain management chain management system, and also the majority of the total business is still in the initial stage of the use of computerized accounting, or even manually. Enterprise management is still in the coexistence of traditional and modern, our corporate accounting information so early, the senior co-existence of the phenomenon will not surprise. Accounting information must be improved to facilitate the management of change. The essence of the value chain to value chain to implement the core business processes node changes, if companies choose the value chain as the core business process change, business management will enable a major step forward, it promotes corporate accounting development of information technology.(B) SignificanceWhile accounting information in China's time is not long, its nature and content to be further studied, but it is undeniable, with the advent of the information society, accounting, information technology will be an irresistible inevitable trend of the accounting information The current accounting both in theory and in practice will have a huge impact.First, to achieve after the accounting information, accounting information system will truly become a business management information system, a subsystem. The business enterprise is able to automatically capture the enterprise's internal and external information related to accounting, and together with the company's internal accounting information system for real-time processing. Accounting from the limitations of traditional accounting afterwards freed, and thus play a greater management control of accounting functions, business and information so that users can readily use the corporate accounting information to the business of the future financial situation to make a reasonable forecast, management and development of enterprises to make the right decisions. Second, the accounting assumptions, in particular, is no longer the traditional accounting entity with real money and plant business, it will include some of the online virtual companies and network companies,which for the common goal, in short time together, when the completion of specificgoals will soon dissolve, and its continuing operations, accounting, staging and monetary measures the basic premise of all will be affected. Implementation of accounting information, the enterprise network and external networks to achieve the Internet, users of accounting information can always obtain the relevant accounting information. Comprehensive application of information technology has greatly improved the timeliness of the information, the predictive value of information and feedback is also greatly enhance the value of information flow is also much faster, can contribute positively to the improvement of economic management. Other accounting information systems through direct access to relevant data and analysis, reducing theman-made fraud, thus greatly improving the reliability of accounting information and the quality of information.Third, today's accounting software processes basically simulate manual accounting processes and design. Implementation of accounting information, the accounting system is no longer isolated, but with a real-time processing, highly automated system, which with other business systems and external connections, you can directly read data from other systems, and a series of processing, processing, storage and transmission. Accounting reports can also be used for real-time electronic means associated newspaper report, the user can always obtain useful accounting information for decision-making, improve efficiency, promote economic development.21st century will be an information-oriented society, today's society is the "knowledge economy" era forward, In today's competitive environment, the accounting officer must not only well versed in the basic principles of accounting, computerized accounting techniques to master , but also learn some sense of organization, behavioral factors, decision-making process and communication technology and other aspects of the basic theory. Accounting information representsnew accounting ideas and concepts, the traditional accounting theory and modern information technology, network technology, a combination of product development is the inevitable trend of modern accounting. It must seize opportunities, meet challenges, and strive to promote the development of China's accounting information.II An overview of the accounting information(A) the meaning of informationBegan in the 1940s wave of information technology, beginning aroused great attention in all aspects, from the 1960s, scholars began to have "information" and "information society" and so on. 1963 Japanese scholars Tidal plum out in its "Information Industry science" for the first time that "information technology" concept. As information technology there is not long, the actual development and very rapid development of information society itself changes, the understanding of information technology are not the same. For example, "information is the communication of modern, computer and rationalize the general term", "information is computerized, modern communication and network technology", "information is e-commerce" and "information is computerized," " information is information technology and information industry in the economic and social development andplay a leading role in increasing the process ", and so on. Information technologyrevolution and the industrial revolution is the result of information from the three aspects, namely, the digitization of information, information networks, information and intelligent. "Digital information is the basis of information, the information network is the basic characteristics of information technology, information, and information technology is the development of intelligent features."(B) The information content of accountingThe concept of accounting information in 2000, the Shenzhen Municipal Finance Bureau and the Shenzhen Kingdee Software Technology Co., Ltd in Shenzhen's "new situation, management accounting software market, Information Theory Symposiumaccounting expert forum" on the make is the accounting computerized product development to a new stage. Theoretical understanding of information technology sector have different views, such as technical concept, the process concept, elements and outlook, and thus the concept of accounting information will have a different set, HU Ran star of accounting information as defined by the use of more the status quo. "Accounting information is based on the system in the enterprise of science, management science, application of modern information technology, integration of enterprise business processes and accounting processes, the establishment of accounting information systems; full development and use of accounting information resources, timely and accurate to the enterprise internal and external users of accounting information to provide useful support to strengthen the role of accounting to reflect and monitor the overall process. "As can be seen from this statement, the accounting information is the process of concept, it conveys such meanings: First, the means of access to information networks, communications and databases; Second, business processes and accounting processes to be re- whole, to better reflect the timeliness of information provided; third-to-business cash flow, physical flow and information flow throughout theimplementation of real-time control; Fourth, the spatial extent of the accounting information to expand information coverage, including information and currency non-monetary information internal information and external information, and so on. Professor Yang Zhou Nan the study of accounting information has its own unique, she will be introduced to the theory of value chain management accounting information in the field, made a "value chain management, accounting, information technology," the new concept, and that the "value chain management accounting information is the value chain to achieve important environmental accounting management and technology base. " And discussed the value chain management accounting information in the target location, technology platform, business process management models, standards, audit system, and in ten areas of change. Expand the meaning of accounting information.(C) The development of accounting information1 era of computerized accountingFunding from the Ministry of Finance in 1978, Chinches First Automobile Works began a pilot computerized accounting, accounting information in China's development has gone through more than 20 years, in its early stage of developmentthat the era of computerized accounting, computer applications accounting in the accounting field to produce a major change, the accounting staff work from reimbursement heavy afterwards freed, so that participants are management accounting staff time, improve the quality of accounting information and timeliness of the initial training of accounting software boom market, develop a group of composite talent, creating a number of accounting software company, to the standardization of computerized accounting, commercial, universal, professional development, and for corporate information and provide a good experience, and promote enterprise management software development. But the rapid development of modern information technology on the traditional computerized accounting system had a tremendousimpact on the theoretical basis of accounting, the timeliness of accounting reports and other challenges. Xiao ravioli the traditional computerized accounting of the main problems are summarized as follows: "First, the traditional manual accounting, computerized accounting simulation only, although the financial accounting software to improve the efficiency and quality of accounting information, but accounting processing procedures and methods are basically just a set of procedures to move the hand up the computer; Second, the traditional accounting information system is the internal information 'islands' in the computerized implementation, financial data and business can not be shared, resulting in confined to the financial sector financial software to use, and internal business units are not well connected. other departments can not directly access to financial data; Third, the traditional accounting information system and outside the enterprise information system isolation and all business transactions or to open by hand, according to the paper documents the first, and then entered into the computer; Fourth, the traditional accounting information system lags behind the development of modern information technology now INTERNET-INTRANET technology has reached the stage that we can not imagine, if we are still deal with isolated cases of the PC, then the business of managementdecision-making, budgeting, investment and production decisions will be errors due to insufficient amount of information; the fifth, only in the most traditional computerized accounting electronic data processing stage. China's implementation of accounting computing of the unit, most just use computerized accounting basic accounting, and a large number of financial management and financial analysis, is still a manual process; the sixth, in place of traditional computerized software development, function is not fully, to use the resulting inconvenient. "(2) Accounting information ageWhen the network technology and the maturity of domestic accounting software, financial, and timely exchange of business data has a technical support, and therefore the accounting information age has arrived. 2000, accounting information theorists first proposed the term is, and has been widely recognized. This reference is to the service management functions of accounting on the present and future information environment into account, is changing attitudes, is to seek greater development. Accounting information on the target even pay attention to accounting in business management on the central role; more dependent on the technology of modern network technology; focus on the functional areas of management accountinginformation and decision analysis; status in the system as a management systemintegral part; in the information transmission on the basis of authorization to acquire or output the information in the internal and external systems.Time accounting information more open and diversity. Openness is the high degree of sharing of accounting information resources, large amounts of data information between the departments within the enterprise, between enterprises within the group and between groups and external corporate unlimited or limited authorization of information exchange. Diversity performance of accounting information is no longer a single financial account table data, but also a lot of non-monetary forms of information; is no longer the only direct data or after a simplesummary of the data, but also includes many qualitative and quantitative analysis after can respond to different information needs of those recycling information; not only by Rose-year tradition of staging statistics accounting information, more of a point in time information, that is its real-time.Third, the use of accounting information Analysis(A) the status of the use of accounting informationImplementation of information technology in business process, the software provider to the enterprise managers have always praised their own software in the technical structure and how the information model is refined, is how the demand for enterprise management, and that enterprises should make what change in order to play the software management functions. But it did, most did not use information technology for the enterprise software providers to create the initial promised value. Even companies and managers think that the use of information systems management in the past rigid, not as labor management more convenient and flexible. This information management system is a failure of management systems; it is only concerned about the use of technology, while ignoring the way people access to information and requirements. U.S. information technology specialist Thomas. H •Davenport claims, in order to change the unsatisfactory status of information technology, must be people-oriented principle. Effective information management must first focus on how people think about the application of information, rather than how to use the machine. In people-oriented information management strategy, the reality of diversity to be concerned about the information; to emphasize the effective use of information and wide sharing; to make information technology solutions to solve current practical problems; to allow for different interpretations of the same message; to that enterprises to obtain the desired effect is considered the ultimate success; to specific problems to establish the appropriate structure; to promote and strengthen the method by adjusting the behavior of members of the organization; to the user's need to design their own applications. Body belongs to large enterprises, has been large-scale enterprise management, and financial strength. Before the introduction of the enterprise, there are three companies will have to implement ERP management system, and is part of the implementation of these enterprises are large-scale department stores and supermarket chains. Both with 16 companies have at least one financial software business management software companies, one of the six companies of the business management software such as inventory managementsoftware and financial software to achieve the integration, these companies are outside the supermarket. Local department stores and supermarket chains do little to achieve integration.Large supermarket chains in spite of the ERP management system, but and foreign retail giants such as Wal-Mart, Carrefour, B & Q, in comparison, China's domestic retail business of information technology still in its infancy. For example, Wal-Mart is the first use of computers to track inventory in retail enterprises (1969), is the earliest use of bar code (1980), the use of EDI with suppliers for better coordination (1985), launch its own communication satellite (1986) and use the wireless scanning guns (late 1980s) of retail companies. Now, Wal-Mart is the world'smost spare no effort to implement RFID Technology Company. Our domestic retail enterprises and applications providers are basically in a bystander.(B) The use of accounting information the problems1 lack of capital investmentAccording to the survey, not the type of business is accounting information in capital investment are also significant differences, in general, in terms of information technology also significantly less capital investment. Some small retail businesses, especially those franchise retail stores, its turnover of 100 million or less, the profit of 10 million or less. These companies invest in information technology capital is almost zero. For example, there is a franchise of computer accessories supplies store, operated by no less than one thousand kinds of varieties of goods, commodities Invoicing also only manual bookkeeping, the occurrence of errors is often a matter, but in a short time do not want to invest in this area. Manager believes that the purchase of small Invoicing software is several thousand to more than a million, do not necessarily apply to buy back their own and do not find someone to develop such talent. This situation represents the general attitude of some small businesses. Some of the economic benefits of better information technology in the retail business is also aserious shortage of capital investment. Local department store is a large-scale, high-profile retailer, sales of 4 billion last year, more than 300 million annual profit. This year is expected to increase by 1 million sales. So far the company has a network version of the UF of a financial accounting software and a software company developing your inventory management software, for a total capital of less than 30 million, if $ 1 million plus investment in hardware terms, the company's information construction accounts for the year total investment capital ratio of .325% of sales. According to statistics, the total number of enterprises in China accounted for 99.6% of the 40 million SMEs, of which 74% of enterprise information into sales revenue accounted for less than 1%, usually abroad, 2% -3%. Defined in accordance with the latest standards for SMEs to divide, retail enterprises with annual sales of more than 150 million people or more than 500 the number of workers should belong to large-scale retail enterprises. In other words, the department stores are large retail companies, invested in information technology should be more than 1% of the funds, but the fact is much lower than the ratio. From the survey found the same with the size of the retail mall business investment in information technology is basically the same proportion.(2) For their own interests and resist cooperation with upstream and downstreambusinessesSome retailers believe that if the composition of upstream and downstream enterprises and their value chain, then this value chain to increase the total value is given, other means to make their own alliance to get more companies will get less. Therefore, the value chain between the various value chains Alliance is a competitive relationship. In such a concept under the guidance of the retail business is often not the whole value chain from the perspective of value-added, but rather in order to pursue their own interests at the expense of maximizing the interests of the entire value chain. Therefore, in the retail business and corporate transactions in theupstream, suppliers repeatedly lower prices, even the ones who enjoy the suppliers as their main source of profit; the supplier is to conceal their true costs, even as the retail price increases in disguise counterattack. The two sides are not creating value chain from the overall effectiveness of view, but to build their own profit loss in the value chain based on the Alliance. This is clearly not the goal of value chain management. Retailers should change their ideas, we must seek to maximize their own interests into the overall interests of the pursuit of maximizing the value chain, and clear corporate profits should manage to get through the value chain, value chain, rather than from the body to acquire Alliance.Other retailers do not want their business data, or other important sales information and customer information available to the supplier, even if the enterprise also needs to control access rights, let alone to disclose outside the enterprise. This deep-rooted tradition of understanding between suppliers and retailers so that the lack of a good spirit of cooperation. The basic goal of value chain management is the management process by improving the transparency of the entire value chain to improve the efficiency of resource allocation and profit levels, sharing of information resources. This will not only make the core of the value chain within the enterpriseand value chain alliances between enterprises can receive timely, flexible and actionable information resources to enable them to fully grasp the value chain cooperation between the Alliance information, market information, other business decision-making information, but also enables the company starting from the global value chain to arrange production and services.Management rather than the promoterLearned in the survey had had some local retailers, accounting information for what is not understood, was 67.19% in visitors who do not know what is accounting information, never heard of value chain management, the company has implemented a complete information technology solutions tend to say, very often referred to our information management staff to answer. Managers of these companies as the information because of competitive pressures is a helpless and passive choice, their knowledge of information technology know much, but not condescending and general staff to receive formal training, and such of the lack of knowledge of information technology initiative to accept the manager's attitude will inevitably lead to the loss of authority in this regard, they naturally will not be a promoter of information technology, and will be the task entrusted to the information management staff.Regardless of the information management company executives in the company'sposition that tall, and its authority is inferior to general manager, when stakeholders hinder the process of information, the information management staff had no ability to advance the information technology revolution. In addition, information management staffs are often professional and technical personnel, their lack of business knowledge and management capabilities, enterprise information process will be based more on business instead of computer hardware and software technical problems. In this case, information management will become powerless. If you rely on information technology to promote information management, failure becomes inevitable.Positioned correctly in the accounting functions of informationOne view is that the accounting functions will be limited to record a variety of business information behind them, while in charge of foreign tax returns and financial statements submitted to the traditional. Hold this view tend to be small retail business managers. They see the accounting for tax accounting and treasury accounting, they need to get that information from the accounting major is the number of day and monthly cash flow to pay the tax number. For the case of commodity stocks more business managers to ask, but regardless of the amount of inventory accounting and inventory carrying costs. This is because much small retail business to avoid taxes from the perspective of the book to create a false inventory, accounting, accounts payable data is the tax department. Based on this purpose, the managers of these enterprises will not consider business management systems and financial accounting system for data sharing. Learned from the survey 62.5% of the enterprises is not the business management software and financial accounting software and docking. Managers first consider the purchase of inventory management system is more than the amount due to the types of products, often caused by hand-billing and out of the workload and error rate increased only alternative. In the early stages of business development, accounting information for managers attitude and understanding of theaccounting function to reduce the tax burden may have a role, but this effect is not really benefit from the long-term stable development of enterprises to consider, once the risk of tax laws increased, the negative effect caused by low-would offset the tax benefits.Accounting, information technology implementation strategy analysis(A) Strategic and tactical implementation services for enterpriseFirm's strategic goal is to guide the development of accounting information based strategy; it must be its direction. In the absence of this direction, it will not clear the company's future direction, it is impossible to the accounting information to provide a clear strategic goal orientation, so the implementation of accounting information in the development of strategy must first clear the overall development strategy. Such enterprises to implement low-cost competitive strategy in the case of the accounting information of the implementation strategy will have a significant impact. The purpose of this strategy is to provide quality low cost products, and use price advantage over competitors. The accounting information in order to meet the strategic needs to be broken down by value chain analysis of cost control point, the development of procurement, production process, the operational procedures,marketing and other aspects of cost control standards, the design of cost control pointof cost information collection, transmission, aggregation, evaluation methods, to establish the accounting staff in the cost assessment in the central position, the establishment of cost control, reward and punishment system, and so on.(B) The implementation of management concepts update strategyManagers and internal employees know a lot of information technology is superficial, is generally believed that is a documentation of business processes and translate into something the computer can use to help companies accelerate the transmission of information; solutions manual has been the basis of the business can not solve management problems, but did not think for management improvement.Managers tend to think only of the benefits of information into management, but has not been established to promote information technology and management thinking in need of change, not concerned about the information technology business processes are likely to face adjustment and the adjustment of rules. Managers must also recognize that while changes in the general population and also including employees, their thoughts must also go to follow the changes in business, change from passive acceptance to active acceptance. Thus thinking of updating educational enterprise information has become an indispensable step in the process. Haier's Zhang proposed a "re-process reengineering first person who first recycling recycling concept." In order to promote the implementation of information technology in the process change, reversing the employees, especially the concept of corporate management, Zhang himself as a teacher, teaching stage process reengineering to promote the guiding ideology, and the formation of discussion of the program to verify in practice. Total number of trained close to 20,000.Some people think that advanced management information system implies a system of advanced management concepts, this argument has some truth, but the use of advanced information systems and management concepts to improve the。
公司各个部门英文翻译
市场营销部: SALES&MARKETING DEPARTMENT计财部:ACCOUNTING DEPARTMENT人力资源部: HUMAN RESOURCE DEPARTMENT工程部: ENGINEERING DEPARTMENT保安部: SECURITY DEPARTMENT行政部: EXECUTIVE DEPARTMENT前厅部: FRONT OFFICE客房部: HOUSEKEEPING DEPARTMENT餐饮部: FOOD&BEVERAGE DEPARTMENT外销部： EXPORT DEPARTMENT财务科： FINANCIAL DEPARTMENT党支部： BRANCH OF THE PARTY会议室： MEETING ROOM会客室： RECEPTION ROOM质检科： QUALITY TESTING DEPARTMENT内销部： DOMESTIC SALES DEPARTMENT厂长室： FACTORY DIRECTOR'S ROOM行政科： ADMINISTRATION DEPARTMENT技术部： TECHNOLOGY SECTION档案室： MUNIMENT ROOM生产科： MANUFACTURE SECTION总公司: Head Office分公司: Branch Office营业部: Business Office人事部: Personnel Department总务部: General Affairs Department财务部: General Accounting Department销售部: Sales Department促销部: Sales Promotion Department国际部: International Department出口部: Export Department进口部: Import Department公共关系: Public Relations Department广告部: Advertising Department企划部: Planning Department产品开发部: Product Development Department研发部: Research and Development Department (R&D) 秘书室: Secretarial Poo市场部Marketing Department技术服务部 Technical service Department人事部 Personnel Department(人力资源部)Human Resources DepartmentAccounting Assistant 会计助理Accounting Clerk 记帐员Accounting Manager 会计部经理Accounting Stall 会计部职员Accounting Supervisor 会计主管Administration Manager 行政经理Administration Staff 行政人员Administrative Assistant 行政助理Administrative Clerk 行政办事员Advertising Staff 广告工作人员Airlines Sales Representative 航空公司定座员Airlines Staff 航空公司职员Application Engineer 应用工程师Assistant Manager 副经理Bond Analyst 证券分析员Bond Trader 证券交易员Business Controller 业务主任Business Manager 业务经理Buyer 采购员Cashier 出纳员Chemical Engineer 化学工程师Civil Engineer 土木工程师Clerk/Receptionist 职员／接待员Clerk Typist & Secretary 文书打字兼秘书Computer Data Input Operator 计算机资料输入员Computer Engineer 计算机工程师Computer Processing Operator 计算机处理操作员Computer System Manager 计算机系统部经理Copywriter 广告文字撰稿人Deputy General Manager 副总经理Economic Research Assistant 经济研究助理Electrical Engineer 电气工程师Engineering Technician 工程技术员English Instructor/Teacher 英语教师Export Sales Manager 外销部经理Export Sales Staff 外销部职员Financial Controller 财务主任Financial Reporter 财务报告人F.X. (Foreign Exchange) Clerk 外汇部职员F.X. Settlement Clerk 外汇部核算员Fund Manager 财务经理General Auditor 审计长General Manager/President 总经理General Manager Assistant 总经理助理General Manager‘s Secretary 总经理秘书Hardware Engineer （计算机）硬件工程师Import Liaison Staff 进口联络员Import Manager 进口部经理Insurance Actuary 保险公司理赔员International Sales Staff 国际销售员Interpreter 口语翻译Legal Adviser 法律顾问Line Supervisor 生产线主管Maintenance Engineer 维修工程师Management Consultant 管理顾问Manager 经理Manager for Public Relations 公关部经理Manufacturing Engineer 制造工程师Manufacturing Worker 生产员工Market Analyst 市场分析员Market Development Manager 市场开发部经理Marketing Manager 市场销售部经理Marketing Staff 市场销售员Marketing Assistant 销售助理Marketing Executive 销售主管Marketing Representative 销售代表Marketing Representative Manager 市场调研部经理Mechanical Engineer 机械工程师Mining Engineer 采矿工程师Music Teacher 音乐教师Naval Architect 造船工程师Office Assistant 办公室助理Office Clerk 职员Operational Manager 业务经理Package Designer 包装设计师Passenger Reservation Staff 乘客票位预订员Personnel Clerk 人事部职员Personnel Manager 人事部经理Plant/Factory Manager 厂长Postal Clerk 邮政人员Private Secretary 私人秘书Product Manager 生产部经理Production Engineer 产品工程师Professional Staff 专业人员Programmer 电脑程序设计师Project Staff （项目）策划人员Promotional Manager 推销部经理Proof-reader 校对员Purchasing Agent 采购（进货）员Quality Control Engineer 质量管理工程师Real Estate Staff 房地产职员Recruitment Coordinator 招聘协调人Regional Manger 地区经理Research & Development Engineer 研究开发工程师Restaurant Manager 饭店经理Office Assistant 办公室助理Office Clerk 职员Operational Manager 业务经理Package Designer 包装设计师Passenger Reservation Staff 乘客票位预订员Personnel Clerk 人事部职员Personnel Manager 人事部经理Plant/Factory Manager 厂长Postal Clerk 邮政人员Private Secretary 私人秘书Product Manager 生产部经理Production Engineer 产品工程师Professional Staff 专业人员Programmer 电脑程序设计师Project Staff （项目）策划人员Promotional Manager 推销部经理Proof-reader 校对员Purchasing Agent 采购（进货）员Quality Control Engineer 质量管理工程师Real Estate Staff 房地产职员Recruitment Coordinator 招聘协调人Regional Manger 地区经理Research & Development Engineer 研究开发工程师Restaurant Manager 饭店经理Sales and Planning Staff 销售计划员Sales Assistant 销售助理Sales Clerk 店员、售货员Sales Coordinator 销售协调人Sales Engineer 销售工程师Sales Executive 销售主管Sales Manager 销售部经理Salesperson 销售员Seller Representative 销售代表Sales Supervisor 销售监管School Registrar 学校注册主任Secretarial Assistant 秘书助理Secretary 秘书Securities Custody Clerk 保安人员Security Officer 安全人员Senior Accountant 高级会计Senior Consultant/Adviser 高级顾问Senior Employee 高级雇员Senior Secretary 高级秘书Service Manager 服务部经理Simultaneous Interpreter 同声传译员Software Engineer （计算机）软件工程师Supervisor 监管员Systems Adviser 系统顾问Systems Engineer 系统工程师Systems Operator 系统操作员Technical Editor 技术编辑Technical Translator 技术翻译Technical Worker 技术工人Telecommunication Executive 电讯（电信）员Telephonist/Operator 电话接线员、话务员Tourist Guide 导游Trade Finance Executive 贸易财务主管Trainee Manager 培训部经理Translation Checker 翻译核对员Translator 翻译员Trust Banking Executive 银行高级职员Typist 打字员Word Processing Operator 文字处理操作员文案编辑词条B 添加义项?文案，原指放书的桌子，后来指在桌子上写字的人。
会计学毕业论文的外文翻译
会计学毕业论文外文翻译and Countermeasure of Accounting CausesInformation DistortionHuang Xian LingSchool of Management South-Central University For Nationalities , PR.China, 430074Abstract: In recent years, the accounting information distortion hasaffected social economy order. This article mainly discusses on the causesand countermeasure of accounting information distortion in China.Keywords: Accounting Information Distortion Causes Countermeasure1 IntroductionIn recent years, it happens sometimes that the accounting information distort. It will affect information users such asinvestors and creditors correctly judge and deicide the management of enterprise, result in the national macroeconomic regulation and control and the microscopic policy-making fault, and affect the social economy order normally operate. This article mainly discusses on the causes and countermeasure of accounting information distortion in China.2 The reason of the accounting information distortionThere arevarious reasons of accounting information distortion: the enterprise internal factor and also exterior factor; the objective reason and alsothe subjective reason. Summarily, it mainly has following several points:2.1 The limitation of accountant laws and regulations systemTheaccounting guide line and business accounting system are all the basic standards of accounting work, the concrete prescribe of businessaccounting principles, the accounting service processing method and the accounting information disclosure method and so on. As the basic standardsof accounting work, the limitation of the accounting guide line and business accounting system is reason of accounting information distortion.It mainly displays in: First, the inherent estimate and the specialized judgment of the accounting guide line and business accounting system willcause the accounting information distortion. Second, the flexibility of accounting method may cause the accounting information distortion. Third,the hysteretic quality of the accounting guide line and businessaccounting system will also cause the accounting informationdistortion2.2 The accountancy faultThe accountancy fault refers tounconsciousness fault made in the accountancy as a result of the fault of measure, confirmation, record, report and so on. The accountancy faultis also an important reason of accounting information distortion. It mainly displays in: 1. Understood and applied the accounting guide line and and business business business accounting accounting accounting system system system mistakenly mistakenly mistakenly will will will lead lead lead accounting accountinginformation distortion. In the accounting guide line and businessaccounting system, certain economic work or the phenomenon calculationis compares principled, which calls for appropriate calculation method by purse bearer specialized analysis. If the purse bearer is not certainabout the accounting guide line and business accounting system, he will not account economic work correctly, and then it becomes possible to makedistorted accounting information 2. Unconsciousness fault made in the accountancy leads to accounting information distortion. Even if the accountant can understand and grasp accounting guide line and business accounting system accurately, some mistakes unavoidably in the work willmistake ofcause the accounting information distortion. Such as theaccount category, accountant miscalculation, miss record the business occurred2. 3 Occupational ethics deviatingAccountant occupational ethicsdeviating from the norm refers to accountant lack or lose the professional standard. Since reform and opening-up, the reform of accountant has filledwith vitality and vigor and obtained the huge achievement in our country.But at the same time, original accountant standards encounter serious destruction or the denial by a certain extent, gradually lose restraint of 481 accountant. And form accountant occupational ethics standardauthority losing. In practical work, some accountants fail to resist enticement or the instruction of higher authority, and intentionally manufacture the distorting accounting information seeking the benefit2.4 The imperfect government mechanismAt present, our country has practicedthe market economy system, but in the reality, dislocation mechanism thatthe government manage enterprise extremely was still prevails, andgovernment's behavior was not according to the market economy rule. The government manages enterprise directly in many place, as a result it always leads to a complexion that the leader of enterprise “revolving around government”. Some local government manages the lead leader er ofenterprise by target inspection, responsibility audit, rewards theexcellent and punishes the inferior. But the head of enterprise hide theprofit when getting good benefit, and forge the profit when not achieve the goal in order to go through a strategic pass. As the matter stands, the accounting information inevitably distorts3. The Countermeasure of Accounting Information DistortionThe accounting information is thepublic public product product product and and and influence influence influence widespread, widespread, widespread, the the the user user user of of of which which which is ismultitudinous. Currently, accounting information distortion is tooserious to harness. Generally speaking, it will be resolved from followingseveral aspects:3.1 Standard accounting guide line and strengthen the construction of accounting systemWhen the country formulates accountant criterion andrelated laws and regulations, it should be comprehensively, necessary, prompt and feasibility as possible as we can, normalize the using of uncertainty wording, and gradually accord to international accounting system. When choosing accountant processing method, we should identicallyuse the most effective method as possible as we can, and clear about thesituation and the elastic sector of each processing method. Consummatingthe accounting method, stopping up loophole of the accounting informationdistorts. At the same time, enhancing enterprise internal control systemconstruction, displaying system restraint mechanism, reducing theopportunity of uncertainty and fuzziness3.2 Establishing and perfecting enterprise internal control system Currently the root of many distortingaccounting information depends on insufficient internal control system of enterprise, so that some illegal leader and accountant use the systemloophole to seek the benefit for themselves. The internal control systema complex system involves various departments, various levels, various links in the enterprise, the move of people, property and substance of enterprise and also involves assignment and arrangement of right,responsibility and benefit of enterprise. Therefore, it is important to establish and perfect an effective internal control system, which can guarantee the enterprise property security and integrity, the accountinginformation legitimate and fair and economic work legality, and enhance the management efficiency of the enterprise3.3 Perfecting accountant supervises system, enhancing punishment 1 Establishing accounting managesystem with the central of strengthening the internal management. In orderto establishing a good accountant the foundation of providing the real accounting information, we should enhance internal control, formulate finance finance supervision supervision and and internal internal internal investigation investigation system, system, perfect perfectenterprise interior accounting system, rigorously enforce accountingmain routine, perfect examination and approval system of each kind of property commodity and the financial revenue and expenditure Carrying out the accountant delegate system. Currently many accountants are unableto resist the leader’s instruct and conduct to corrupt practices, mostlybecause their own status and treatment have a very close relation with the the leader's leader's leader's opinion. opinion. opinion. Accountant Accountant Accountant delegate delegate delegate system system system may may may reduce reduce reduce the theattachment of accountant to the leader, thus strengthen accountantsupervise and improves the accounting information quality Chartered accountant should be developed vigorously, enterprise financial report audit verification system should be carrying out comprehensively,unaudited reports are illegally. Simultaneously we should strengthen legal liability surveillance of chartered accountant, urge chartered accountant to raise their occupational ethics level and service quality,clear about legal liability of accounting information examinationverification by chartered accountant, and establish concrete punishment measure for those482 chartered accountant who is derelict of duty or violates the occupational ethics3.4 Consummating employed qualifications system,enhancing enhancing following following following education, education, education, improving improving improving the the the accountant accountant accountant quality qualitycomprehensively Accountant’s quality will not only affec affect tthe effect of carrying out accounting guide line and business accounting system, butalso affects the accountancy quality, therefore, improving the accountant quality is the key of reducing accounting information distorts 1 Enforcing accountant employed qualifications system, enhancing the standard of present accountant employed qualifications. The people provided with corresponding qualifications are able to be engaged in the accountancy. accountancy. Strengthening Strengthening Strengthening accountant accountant accountant ranks ranks ranks from from from the the the source source source 2 Strengthening accountant's concept of legal system and occupationalethics idea. The accountant should be provided with intense sense of responsibility, disciplined and probity while line of duty, and never lose the principle and never scheme the personal gain whatever kind of situationMoreover, accountant must certainly observe accountant occupational ethics standard, namely loves the work, probity andself-discipline, objective fair, conservative secret, honest and keep faith, insistence criterion and enhances skill and so on, they should keeps these standard firmly in mind and the implementation in the routine work 3 Pay special attention to accountant's following education. first,opening up the content of following education, which include management and operation, occupational ethics and finance and economics law and discipline educations besides new accountant criterion and accounting system; second, pay attention to effect and quality of following education,preventing goes through the motions; third, closely unifies following education and professional qualifications management, practicescompulsory following educational system4 ConclusionsIn summary, there are various reasons of accounting information distortion; it will affect the fairness of public wealth assignment, the efficiency of social resources disposition, the establishment of social credit system. Therefore, we must establish and consummates accountant supervise system, establish and perfect enterprise internal control system, further standard standard accountant accountant accountant criterion, criterion, criterion, strengthen strengthen strengthen the the the accounting accounting accounting system system construction, Strengthens the the following following education, improve improve the the accountant’s accountant’s quality quality quality comprehensively. comprehensively. comprehensively. Then Then Then we we can guarantee guarantee the the authenticity, validity and legality of accounting information, and realize the goal of administer accounting information distortionReferences[1] Yang Hong. On the Reason and Countermeasure of Accountant Information Fault. Science &technology information. 2006.4[2]Jiang Yi biao. The formations of accountant information distortion. Finance & Accounting ForCommunications. 2003.2[3]Zhao Jing Ting. the countermeasures of accountant information distortion. Friends of accounting.2006.6[4]Cheng Shao Hua. Interior accounting control and accountingprofessional moral education. FuJian publishing company of Xia Men University. 2004.1 会计信息失真的原因与对策会计信息失真的原因与对策黄贤玲黄贤玲中南民族大学管理学院中南民族大学管理学院,,中国武汉中国武汉 430074 430074摘要摘要::这些年这些年,,会计信息失真已经影响到了社会经济秩序会计信息失真已经影响到了社会经济秩序,,本文主要分析了我国会计信息失真产生的原因国会计信息失真产生的原因,,及其对策。
会计英文文献及翻译
IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1．ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to be continuously revised to ensure that they work well when applied in small and medium-sized companies.Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA focuses on two main groups of environmentally related impacts. These are environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both – monetary as well as physical units – but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of E CA in a company’s existing accounting system, and to comply with the problem of distinguishing between monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integration of this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For many companies, the priority would be monetary (environmental) information for use in for instance decisions regarding resource consumptions and investments. The use of ECA in small andmedium-sized enterprises (SME) is still relatively rare, so practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries (see Kosmider, 1993 and Reinemann, 1999). In our work the criteria shown in Table 1 are used to describe small and medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500employees Turnover up to EUR 50mManagement Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information style in traditional companies and teamwork -Strong personal commitmentin start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibilityFinance Personnel- family company -easy to survey number of employees- limited possibilities of financing -wide expertise-high satisfaction of employeesSupply chain Innovation-closely involved in local -high potential of innovationeconomic cycles in special fields- intense relationship with customersand suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of SMEs.Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SAP R/3, Oracle and Peoplesoft. ERP systems support business processes across organizational, temporal and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed and thus not standardized making the integration of for instance software that supports ECA implementation problematic. Examples could be tools like the “eco-efficiency” approach of IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) would require large investments and great background knowledge of ECA – which is not available in most SMEs.The ECA approach suggested in this chapter is based on an integrative solution –meaning that an individually developed database is used, and the ECA solution adopted draws on the existing cost accounting procedures in the company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision on environmental issues and how to obtain it.2．METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. The project thus developed a method for implementing ECA in the companies that participated in the project; this is shown in Figure 1. During the implementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing on employees in various departments. Such a team should consist of one or two persons from the production department as well as two from accounting and corporate environmental issues, if available. Depending on the stage of the project and kind of inquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc.Phase 1: Production Process VisualizationAt the beginning, the project team must be briefed thoroughly on the current corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the concept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. To ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysis of material and energy flows from the point they enter the company until they leave it as products, waste, waste water or emissions enables the company to detect cost-saving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardizedstand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. With such standard elements and prototypes defined, a company can readily develop an integrated flow model with production process(es), production lines or a production process as a whole. From the view of later adoption of the existing corporate accounting to ECA, such visualization helps detect, determine, assess and then separate primary from secondary processes. Phase 2: Modification of AccountingIn addition to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. The flow model allows processes to be determined directly or at least partially identified as cost drivers. This allows identifying and separating repetitive processing activity with comparably few options from those with more likely ones for potential improvement.By focusing on principal issues of corporate cost priorities and on those costs that have been assessed and assigned to their causes least appropriately so far, corporate procedures such as preparing bids, setting up production machinery, ordering (raw) material and related process parameters such as order positions, setting up cycles of machinery, and order items can be defined accurately. Putting several partial processes with their isolated costs into context allows principal processes to emerge; these form the basis of process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surcharges on costs such as labor costs are replaced by process parameters measuring efficiency (see Foster and Gupta, 1990).Some corporate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of production activity, have to be assessed and surcharged with a conventional percentage.At manufacturing companies participating in the project,computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitably prevents effects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions. Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).Phase 3: Harmonization of Corporate Data – Compiling and Acquisition On the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and logistics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined material/energy flow model and for previously identified principal and peripheral processes. During the course of the project, a few modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new softwaremodule would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flows and so-called overhead costs. To deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). Such permanent integration and its practical use may be achieved by applying one of three software solutions (see Figure 2).For small companies with specific production processes, an integrated concept is best suited, i.e. conventional andenvironmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains essential. To achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications and changes in order to integrate them into ECA and, later, to process them properly.。
会计中英文对照[定稿]
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会计中英文对照[定稿]第一篇：会计中英文对照[定稿]财会常见名词英汉对照表（1）会计与会计理论会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern)Assumption 会计分期假设 Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle 全面披露原则Full-disclosure(Reporting)Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则 Materiality Principle 稳健性原则Conservatism Principle 权责发生制Accrual Basis 现金收付制Cash Basis 财务报告 Financial Report 流动资产 Current assets 流动负债Current Liabilities 长期负债Long-term Liabilities 投入资本Contributed Capital 留存收益 Retained Earning（2）会计循环会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System 帐户 Ledger 会计科目 Account 会计分录 Journal entry 原始凭证 Source Document 日记帐 Journal 总分类帐General Ledger 明细分类帐Subsidiary Ledger 试算平衡Trial Balance 现金收款日记帐 Cash receipt journal 现金付款日记帐Cash disbursements journal 销售日记帐 Sales Journal 购货日记帐Purchase Journal 普通日记帐 General Journal 工作底稿 Worksheet 调整分录 Adjusting entries 结帐 Closing entries（3）现金与应收帐款现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand 流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 Check(cheque)银行对帐单 Bank statement 银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票Outstanding check 应付凭单Vouchers payable 应收帐款Account receivable 应收票据 Note receivable 起运点交货价 F.O.B shipping point 目的地交货价F.O.B destination point 商业折扣Trade discount 现金折扣Cash discount 销售退回及折让Sales return and allowance 坏帐费用Bad debt expense 备抵法Allowance method 备抵坏帐 Bad debt allowance 损益表法 Income statement approach 资产负债表法 Balance sheet approach 帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method 带息票据Interest bearing note 不带息票据 Non-interest bearing note 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日Maturity date 本票Promissory note 贴现Discount 背书Endorse 拒付费Protest fee（4）存货存货Inventory 商品存货Merchandise inventory 产成品存货 Finished goods inventory 在产品存货Work in process inventory 原材料存货Raw materials inventory 起运地离岸价格F.O.B shipping point 目的地抵岸价格F.O.B destination 寄销Consignment 寄销人Consignor 承销人Consignee 定期盘存Periodic inventory 永续盘存Perpetual inventory 购货 Purchase 购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification 加权平均法 Weighted average 先进先出法First-in, first-out or FIFO 后进先出法Lost-in, first-out or LIFO 移动平均法 Moving average 成本或市价孰低法 Lower of cost or market or LCM 市价 Market value 重置成本 Replacement cost 可变现净值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法Gross margin method 零售价格法Retail method 成本率Cost ratio（5）长期投资长期投资 Long-term investment 长期股票投资 Investment on stocks 长期债券投资 Investment on bonds 成本法 Cost method 权益法Equity method 合并法Consolidation method 股利宣布日Declaration date 股权登记日Date of record 除息日Ex-dividend date 付息日 Payment date 债券面值 Face value, Par value 债券折价Discount on bonds 债券溢价Premium on bonds 票面利率Contract interest rate, stated rate 市场利率 Market interest ratio, Effective rate 普通股 Common Stock 优先股 Preferred Stock 现金股利Cash dividends 股票股利Stock dividends 清算股利Liquidating dividends 到期日 Maturity date 到期值 Maturity value 直线摊销法 Straight-Line method of amortization 实际利息摊销法Effective-interest method of amortization（6）固定资产固定资产 Plant assets or Fixed assets 原值 Original value 预计使用年限 Expected useful life 预计残值 Estimated residual value 折旧费用 Depreciation expense 累计折旧 Accumulated depreciation 帐面价值 Carrying value 应提折旧成本 Depreciation cost 净值 Net value 在建工程 Construction-in-process 磨损 Wear and tear 过时Obsolescence 直线法 Straight-line method(SL)工作量法 Units-of-production method(UOP)加速折旧法Accelerated depreciation method 双倍余额递减法 Double-declining balance method(DDB)年数总和法Sum-of-the-years-digits method(SYD)以旧换新Trade in 经营租赁Operating lease 融资租赁Capital lease 廉价购买权Bargain purchase option(BPO)资产负债表外筹资Off-balance-sheet financing 最低租赁付款额 Minimum lease payments（7）无形资产无形资产 Intangible assets 专利权 Patents 商标权 Trademarks, Trade names 著作权Copyrights 特许权或专营权Franchises 商誉Goodwill 开办费Organization cost 租赁权Leasehold 摊销Amortization（8）流动负债负债 Liability 流动负债 Current liability 应付帐款Account payable 应付票据Notes payable 贴现票据Discount notes 长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable 预收收益Prepayments by customers 存入保证金 Refundable deposits 应付费用 Accrual expense 增值税 value added tax 营业税 Business tax 应付所得税 Income tax payable 应付奖金 Bonuses payable 产品质量担保负债 Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps 或有事项Contingency 或有负债 Contingent 或有损失 Loss contingencies 或有利得 Gain contingencies 永久性差异 Permanent difference 时间性差异 Timing difference 应付税款法 Taxes payable method 纳税影响会计法Tax effect accounting method 递延所得税负债法Deferred income tax liability method（9）长期负债长期负债 Long-term Liabilities 应付公司债券 Bonds payable 有担保品的公司债券Secured Bonds 抵押公司债券Mortgage Bonds 保证公司债券 Guaranteed Bonds 信用公司债券 Debenture Bonds 一次还本公司债券 Term Bonds 分期还本公司债券 Serial Bonds 可转换公司债券 Convertible Bonds 可赎回公司债券 Callable Bonds 可要求公司债券 Redeemable Bonds 记名公司债券 Registered Bonds 无记名公司债券 Coupon Bonds 普通公司债券 Ordinary Bonds 收益公司债券 Income Bonds 名义利率，票面利率 Nominal rate 实际利率Actual rate 有效利率 Effective rate 溢价 Premium 折价 Discount 面值Par value 直线法Straight-line method 实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance 偿债基金 Sinking fund 长期应付票据 Long-term notes payable 抵押借款 Mortgage loan（10）业主权益权益Equity 业主权益 Owner's equity 股东权益 Stockholder's equity 投入资本 Contributed capital 缴入资本 Paid-in capital 股本Capital stock 资本公积 Capital surplus 留存收益 Retained earnings 核定股本 Authorized capital stock 实收资本 Issued capital stock 发行在外股本Outstanding capital stock 库藏股Treasury stock 普通股Common stock 优先股Preferred stock 累积优先股Cumulative preferred stock 非累积优先股 Noncumulative preferred stock 完全参加优先股Fully participating preferred stock 部分参加优先股Partially participating preferred stock 非部分参加优先股Nonpartially participating preferred stock 现金发行 Issuance for cash 非现金发行 Issuance for noncash consideration 股票的合并发行 Lump-sum sales of stock 发行成本 Issuance cost 成本法 Cost method 面值法 Par value method 捐赠资本 Donated capital 盈余分配Distribution of earnings 股利Dividend 股利政策Dividend policy 宣布日 Date of declaration 股权登记日 Date of record 除息日 Ex-dividend date 股利支付日 Date of payment 现金股利 Cash dividend 股票股利 Stock dividend 拨款 appropriation（11）财务报表财务报表 Financial Statement 资产负债表 Balance Sheet 收益表 Income Statement 帐户式 Account Form 报告式 Report Form 编制（报表）Prepare 工作底稿 Worksheet 多步式 Multi-step 单步式 Single-step（12）财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital 全部资源概念 All-resources concept 直接交换业务Direct exchanges 正常营业活动Normal operating activities 财务活动 Financing activities 投资活动Investing activities（13）财务报表分析财务报表分析Analysis of financial statements 比较财务报表Comparative financial statements 趋势百分比 Trend percentage 比率 Ratios 普通股每股收益 Earnings per share of common stock 股利收益率 Dividend yield ratio 价益比 Price-earnings ratio 普通股每股帐面价值Book value per share of common stock 资本报酬率Return on investment 总资产报酬率 Return on total asset 债券收益率 Yield rate on bonds 已获利息倍数 Number of times interest earned 债券比率 Debt ratio 优先股收益率 Yield rate on preferred stock 营运资本Working Capital 周转Turnover 存货周转率Inventory turnover 应收帐款周转率 Accounts receivable turnover 流动比率 Current ratio 速动比率 Quick ratio 酸性试验比率 Acid test ratio（14）合并财务报表合并财务报表Consolidated financial statements 吸收合并Merger 创立合并 Consolidation 控股公司 Parent company 附属公司Subsidiary company 少数股权Minority interest 权益联营合并Pooling of interest 购买合并Combination by purchase 权益法Equity method 成本法 Cost method（15）物价变动中的会计计量物价变动之会计 Price-level changes accounting 一般物价水平会计 General price-level accounting 货币购买力会计 Purchasing-power accounting 统一币值会计 Constant dollar accounting 历史成本 Historical cost 现行价值会计 Current value accounting 现行成本Current cost 重置成本Replacement cost 物价指数Price-level index 国民生产总值物价指数 Gross national product implicit price deflator(or GNP deflator)消费物价指数Consumer price index(or CPI)批发物价指数Wholesale price index 货币性资产Monetary assets 货币性负债 Monetary liabilities 货币购买力损益 Purchasing-power gains or losses 资产持有损益 Holding gains or losses 未实现的资产持有损益 Unrealized holding gains or losses 现行价值与统一币值会计 Constant dollar and current cost accounting oracle的应用软件版本11提供了45个集成的软件模块。
会计外文翻译---设定收益制养老金会计新准则
原文2New Accounting Rules for Defined Benefit Pension Plans MARCH 2008 - Issued in September 2006, Statement of Financial Accounting Standards (SFAS) 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans—An Amendment of FASB Statements No. 87, 88, 106, and 132(R), significantly changes the balance-sheet reporting for defined benefit pension plans. Before SFAS 158, the effects of certain events, such as plan amendments or actuarial gains and losses, were granted delayed balance-sheet recognition. As a result, a plan’s funded status (plan assets minus obligations) was rarely reported on the balance sheet. SFAS 158 requires companies to report their plans’ funded status as either an asset or a liability on their balance sheets, which will cause reported pension liabilities to rise significantly. Although SFAS 158 also applies to postretirement benefit plans other than pensions and to not-for-profit entities, the focus below is on for-profit businesses with defined benefit pension plans.Balance-Sheet Reporting Under SFAS 158Under SFAS 87, prepaid or accrued pension cost, which is the net of a firm’s pension assets, liabilities, and unrecognized amounts, is reported on the balance sheet. SFAS 158 arguably improves financial reporting by more clearly communicating the funded status of defined benefit pension plans. Previously, this information was reported only in the detailed pension footnotes.Under SFAS 158, companies with defined benefit pension plans must recognize the difference between the plan’s projected benefit obligation and its fair value of plan assets as either an asset or a liability. The projected benefit obligation is the actuarial present value of the benefits attributed by the pension plan benefit formula for services already provided. As a result, the complex and conceptually unsound ―minimum pension liability‖ rules, which are used when the accumulated benefit obligation is less than the fair value of pension plan assets, has been eliminated. (The accumulated benefit obligation is similar to the projected benefit obligation but does not include expected future salary increases in the calculation of the present value of actuarial benefits.) In addition, the unrecognized prior service costs and actuarial gains and losses that were previously relegated to the footnotes are now recognized on the balance sheet, with an offsetting amount in accumulated other comprehensive income under shareholders’ equity.Income Reporting Under SFAS 158SFAS 158 does not change the computation of periodic pension cost, which remains a function of service cost, interest cost, expected return on pension plan assets, and amortization of unrecognized items. It does, however, impact the reporting of comprehensive income. Specifically, actuarial gains or losses and prior service costs that arise during the period are recognized as components of comprehensive income. In addition, the amortization of actuarial gains or losses, prior service costs, and transition amounts recognized before implementing SFAS 158 require a reclassification adjustment to comprehensive income.Applying SFAS 158Exhibit 1presents pension footnote data for three companies: Lockheed Martin, Glatfelter, and AMR Corp. Lockheed Martin represents a classic example of a scenario SFAS 158 is designed to eliminate: namely, reporting a pension asset when the pension plan is actually underfunded. Specifically, Lockheed Martin’s pension obligation ($28,421 million) exceeds its plan assets ($23,432 million), meaning the plan is underfunded by the difference, $4,989 million. Previously, Lockheed Martin’s unrecognized net losses and unr ecognized prior service costs (totaling $7,108 million) enabled it to report a pension asset of $2,119 million ($7,108 – $4,989).The data for Glatfelter and AMR in Exhibit 1 indicate other likely scenarios under SFAS 158. Glatfelter, while overfunded by $155.3 million, would reduce its reported pension asset by $90 million under SFAS 158. Although AMR currently recognizes a pension liability of $882 million, SFAS 158 would require AMR to significantly increase its reported pension liability to $3,225 million.An Illustration of the Transition to SFAS 158The following example uses the actual 2005 data from Exhibit 1 to illustrate how each of these companies would record the transition to the new rules. Because SFAS 158 is generally first effective for fiscal years ending after December 15, 2006, the actual numbers these companies record upon transition to SFAS 158 will differ from those in this example. For simplicity, the illustration ignores tax effects.Exhibit 1 shows that each of the three companies reports additional minimum liabilities and related intangible assets on its balance sheet. These items are eliminated under SFAS 158. In addition, pension assets and liabilities and accumulated other comprehensive income are adjustedso that their ending balances conform to the amounts required under SFAS 158. The necessary journal entries to accomplish the transition, using 2005 data, are presented in Exhibit 2.Exhibit 3 shows the balance-sheet reporting for each company after posting the entries in Exhibit 2, and exposes several important points. First, each company reports its funded status as either a pension asset or liability. Second, the balance in accumulated other comprehensive income equals the amount of previously unrecognized items. In this example, and likely for many companies with defined benefit plans, the amount of this contra-shareholders’ equity will increase under SFAS 158, even potentially generating negative shareholders’ equity. The transition to SFAS 158 might impose costs on leveraged firms due to the increased likelihood of tightening restrictive debt covenants. Finally, the balance-sheet presentation, and each company’s funded status, should be easier to understand after SFAS 158 is implemented.Subsequent Application of SFAS 158SFAS 158 does not impact the amount of periodic pension cost reported on the income statement, but it does impact the reporting of comprehensive income. For example, assume that after implementing SFAS 158 Lockheed Martin were to report the financial results in Exhibit 4. Again, these amounts are for illustrative purposes only.Exhibit 5 shows the required journal entries. The first entry records the service cost, interest cost, and expected return on plan assets components of periodic pension cost. The second entry reclassifies the amortization items from accumulated other comprehensive income to periodic pension cost, and the third entry adjusts the pension liability and accumulated other comprehensive income for the difference in actual pension returns above expectations during the year.Author: Kenneth W. ShawNationality: ColumbiaOriginate from: The CPA Journal译文二设定收益制养老金会计新准则2008年3月SFAS颁布了158号《雇主对既定福利养老金和其他退休后计划的会计处理》对FASB第87、88、106号准则做了修订，显著改变了资产负债表对设定收益制下养老金的列报。
会计术语中英文对照表
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会计英语术语中英文对照
会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。
对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。
本文将为您提供一些常见的会计英语术语及其中英文对照。
1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。
会计中英文对照
完整英文版资产负债表、利润表及现金流量表Balance Sheet 资产负债表ITEM项目Cash 货币资金Short term investments短期投资Notes receivable 应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable 应收帐款Other receivables 其他应收款Accounts prepaid预付帐款Future guarantee 期货保证金Allowance receivable 应收补贴款Export drawback receivable应收出口退税Inventories存货Including: Raw materials其中：原材料Finished goods 产成品(库存商品)Prepaid and deferred expenses 待摊费用Unsettled G/L on current assets 待处理流动资产净损失Long-term debenture investment falling due in a year 一年内到期的长期债权投资Other current assets其他流动资产Total current assets 流动资产合计Long-term investment：长期投资：Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference*合并价差Total long-term investment 长期投资合计Fixed assets-cost 固定资产原价Less: Accumulated Depreciation减：累计折旧Fixed assets-net value 固定资产净值Less: Impairment of fixed assets 减：固定资产减值准备Net value of fixed assets固定资产净额Disposal of fixed assets 固定资产清理Project material 工程物资Construction in Progress在建工程Unsettled G/L on fixed assets 待处理固定资产净损失Total tangible assets 固定资产合计Intangible assets 无形资产Including and use rights 其中:土地使用权Deferred assets 递延资产（长期待摊费用）Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出Other long term assets 其他长期资产Among it: Specially approved reserving materials 其中:特准储备物资Total intangible assets and other assets 无形及其他资产合计Deferred assets debits递延税款借项Total Assets 资产总计Balance Sheet 资产负债表(续表)ITEM 项目Short-term loans短期借款Notes payable 应付票款Accounts payab1e 应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利)Taxes payable应交税金Other payable to government其他应交款Other creditors 其他应付款Provision for expenses预提费用Accrued liabilities 预计负债Long term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term loans payable长期借款Bonds payable 应付债券long-term accounts payable 长期应付款Special accounts payable专项应付款Other long-term liabilities 其他长期负债Including: Special reserve fund 其中:特准储备资金Total long term liabilities 长期负债合计Deferred taxation credit 递延税款贷项Total liabilities 负债合计Minority interests * 少数股东权益Subscribed Capital 实收资本(股本)National capital 国家资本Collective capital 集体资本/ entity capital法人资本Legal person’ｓIncluding: State-owned legal person’s capital 其中:国有法人资本Collective legal person’s capital集体法人资本Personal capital 个人资本Foreign businessmen’s capital 外商资本Capital surplus 资本公积surplus reserve 盈余公积Including: statutory surplus reserve 其中:法定盈余公积public welfare fund 公益金Supplermentary current capital 补充流动资本Unaffirmed investment loss* 未确认的投资损失（以“-”号填列）Retained earnings 未分配利润Converted difference in Foreign Currency Statements 外币报表折算差额Total shareholder’s equity 所有者权益合计Total Liabilities & Equity 负债及所有者权益总计INCOME STATEMENT 利润表ITEMS 项目Sales of products 产品销售收入Including：Export sales 其中：出口产品销售收入Less：Sales discount and allowances 减：销售折扣与折让Net sales of products 产品销售净额Less：Sales tax 减：产品销售税金Cost of sales产品销售成本Including：Cost of export sales其中：出口产品销售成本Gross profit on sales产品销售毛利Less：Selling expenses 减：销售费用General and administrative expenses管理费用Financial expenses 财务费用Including：Interest expenses (minus interest income) 其中：利息支出(减利息收入)Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益)Profit on sales 产品销售利润Add：profit from other operations加：其他业务利润Operating profit营业利润Add：Income on investment 加：投资收益Add：Non-operating income 加：营业外收入Less：Non-operating expenses 减：营业外支出Add：adjustment of loss and gain for previous years加：以前年度损益调整Total profit利润总额Less：Income tax 减：所得税Net profit 净利润Cash Flows Statement 现金流量表Prepared by:Period: Unit: 拟制人：时间：单位：Items 项目1.Cash Flows from Operating Activities: cash流量从经营活动：01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid 增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows 分，总现金流入量09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operating leases 用现金支付经营租赁11)Cash paid to and on behalf of employees 用现金支付，并代表员工12)Value added tax on purchases paid 增值税购货支付13)Income tax paid 所得税的缴纳14)Taxes paid other than value added tax and income tax 支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows 分，总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: 所收到的现金收回投资20)Cash received from return of investments 所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits所收到的现金从国债利息收入22)Cash received from bond interest income 现金净额收到的处置固定资产，无形资产流向与投资活Net cash received from disposal of fixed assets, intangible cash动23)assets and other long-term assets 资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, i ntangible assets 用现金支付购建固定资产，无形资产28)and other long-term assets 和其他长期资产29)Cash paid to acquire equity investments用现金支付，以获取股权投资30)Cash paid to acquire debt investments 用现金支付收购债权投资33)Other cash paid relating to investing activities 其他现金支付的有关投资活动34)Sub-total of cash outflows 分，总的现金流出35)Net cash flows from investing activities投资活动产生的净现金流量，3.Cash Flows from Financing Activities:cash流量筹资活动：36)Proceeds from issuing shares从发行股票的收益，37)Proceeds from issuing bonds 由发行债券的收益，38)Proceeds from borrowings 由借款的收益，41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total of cash inflows 小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用，45)Cash payments for distribution of dividends or profits分配股利或利润支付现金，46)Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for finance leases融资租赁以现金支付，48)Cash payments for reduction of registered capital减少注册资本以现金支付，51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows 分，总的现金流出53)Net cash flows from financing activities 从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金 Increase in Cash and Cash Equivalents net增加现金和现金等价物Supplemental Information补充资料1.Investing and Financing Activities that do not Involve inCash Receipts and Payments 不参与现金收款和付款的投资活动和筹资活动56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of inventories偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动62)Net profit 净利润63)Add provision for bad debt or bad debt written off补充规定的坏帐或不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets 无形资产摊销损失处置固定资产，无形Losses on disposal of fixed assets, intangible assets资产66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）67)Losses on scrapping of fixed assets 损失固定资产报废68)Financial expenses 财务费用69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益）70)Defered tax credit (or deduct: debit) defered税收抵免（或减：借记卡）71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）73)Increase in operating payables (or deduct: decrease)增加的经营应付账款（或减：减少）74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额75)Net cash flows from operating activities净经营活动的现金流量 Increase in Cash and Cash Equivalents net增加现金和现金等价物76)cash at the end of the period 在此期限结束的现金，77)Less: cash at the beginning of the period 减：现金期开始78)Plus: cash equivalents at the end of the period加：现金等价物在此期限结束79)Less: cash equivalents at the beginning of the period 减：现金等价物期开始80)Net increase in cash and cash equivalents 净增加现金和现金等价物一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on V AT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on V AT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid V AT changeover未交增值税Unpaid V AT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Capital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。
会计外文翻译---养老金会计的逻辑
外文翻译原文1The logic of pension accounting2. Pensions as an expense2.1. Early approaches to pension accountingIn the USA and UK, private-sector employer-sponsored pension arrangements began to appear in the second half of the 19th century, and were often associated with large organizations such as railways, insurance companies and banks (Hannah, 1986: 10–12; Chandar and Miranti,2007: 206). Accounting for these arrangements was often very simple. The cost recognized by the employer was effectively the cash paid in a given period. Some schemes operated on a ‘pay-as-you-go’ basis, where the employer made no advance provision for retirement benefits. In this case, the cost each period equaled the benefits paid. In a scheme where the employer made contributions to an external fund invested in securities, out of which benefits would be paid, or made notional contributions to an internal account, the cost would be the contributions arising in each period, possibly augmented by interest on notional contributions if these were not used to purchase securities. However, many employers granted pensions to enable employees to retire, even though no advance provision had been made.The ‘expense-as-you-pay’ accounting for pen sions was rationaliz ed through the ‘gratuity theo ry’ of retirement benefits (McGill et al., 2004: 16).This theory proposed that retirement benefits were awarded to retirees at the discretion of the employ er, ‘as a kindly ac t on the part of an employer towards old retainers who have served him faithfully and well’ (Pilch and Wo od, 1979: 2). Paying a pension was not necessarily an act of pure benevolence, because it could allow an employer to retire an employee who was no longer performing adequately, without incurring public criticism. The gratuity theory implied that the employer received an efficiency gain when superannuated employees retired, and that the appropriate point at which to recognize the cost of pensions was as the pensions were paid. If the employer wanted to earmark some earnings in a distinct pension reserve before employees retired, then this would be regarded as an appropriation of profit rather than as an expense. Even in structured pension schemes, the employer might include clauses denying the existence of an enforceable contract, stressing that pension benefitswere paid entirely at the employ er’s discretion and could be discontinued at any time (Stone, 1984: 24).However, the gratuity theory rapidly came under challenge from the view that pensions constitute ‘deferred pay’, and that employees in effect sacrifice current income in exchange for the expectation of income in the future. On this basis, early accounting theorists such as Henry Rand Hatfield suggested that employers should include in operat ing expenses ‘the amount necessary to provide for future pensions’ (Hatfield, 1916: 194). A number of commentators observed that the calculation of such an expense was potentially highly complex, but they suggested that the calculations fell within the domain of actuaries (Stone, 1984: 26).Members of the actuarial profession had already been involved in advising on appropriate contribution rates for pension schemes involving either ex ternal or internal ‘notional’ funding. In accounting terms, the employer would measure the annual cost of pension provision either directly in terms of amounts calculated by actuaries, if the route of internal funding was followed, or through the contributions (themselves determined by actuaries) to an external pension fund. In the case of external funding, cost would be equal to contributions due for the period, and, other than short-term accruals,pension expense would be based on cash payments (or other assets transferred) to the pension fund.2.2. The beginnings of accounting regulationEarly authoritative accounting pronouncements endorsed this essentially cash-based approach to pension cost determination. The Committee on Accounting Procedure of the American Institute of Certified Public Accountants (AICPA) issued Accounting Research Bulletin No. 47 Accounting for Costs of Pension Plans in 1956, and expressed the view that ‘costs based on current and future services should be systematically accrued during the expected period of active service of the cov ered employees’ (CAP, 1956). On closer analysis,‘systematic accrual’ implied that employers would use the method recommended by the actuary for funding the pension plan to determine the pension expense in respect of current service. This approach was endorsed by the Accounting Principles Board (APB) in their Opinion No. 8 Accounting for the Cost of Pension Plans, issued in 1966. APB 8 is entirely cost-based – there are references to ‘balance-sheet pension accruals’ and ‘balance-sheet pension prepayments or deferred charges’ but no explanation of these terms or how they are to be determined. Much of the Opinion addresses not the issue of det ermining ‘normalcost’ (‘the an nual cost assigned, under the actuarial cost method in use, to years subsequent to the inception of a pension plan or to a particular valuation dat e’) bu t rather ‘past service cost’ (‘pension cost assigned under the actuarial cost method in use, to years prior to the inception of a pension plan’) and ‘prior service cost’ (‘pens ion cost assigned, under the actuarial cost method in use, to years prior to the date of a particular actuarial valuation’). The Opinion goes to great lengths to provide guidance on how these components of pension cost should be recognized, recommending spreading of the costs over a period up to 40 years. A number of features of the accounting treatment of pension costs need to be highlighted. First although it is not made explicit, there is an under-lying desire to arrive at a pension expense in each period that is not materially different from the em ployer’s contributions to th e pension fund. APB 8 notes ‘the amount of the pension cost determined under this Opinion may vary from the amounfunded’ (APB, 1966: para.43), but this situation is not analyzed in detail. For unfunded pension plans, costs are to be determined using an actuarial cost method. The criteria for the selection of an appropriate actuarial cost method are that the method is‘rational and systematic and should be consistently applied so that it results in a reasonable measure of pension cost from year to year’.Author: Christopher J. NapierNationality: EnglishOriginate from: The CPA Journal译文一养老金会计的逻辑2养老金费用2.1早先的养老金会计在19世纪后期的美国和英国，出现了私人部门雇主赞助的养老金计划，主要集中于铁路公司和保险业、银行业等大型机构(Hannah, 1986: 10–12; Chandar and Miranti,2007: 206)。
财务、会计专业外文翻译
Financial AccountingFinancial AccountingVol. 4, May 2006Review of Accounting EthicsJameson keenLondon UniversityLiabilities, and earnings management in the research contract, the Madrid side and Jibe Fu (1994) between 1985-1988, the annual report on contingent liabilities disclosed in breach of contract case for the sample of 94 companies of the findings show that: one year prior to default, the company Management made the adjustment by surplus earnings management; in breach of that year, 43 companies were issued reservations, general manager of audit reports and personnel changes occurred (expected earnings of these companies will make a reduction of earnings management), other 51 companies made the adjustment by surplus earnings management behavior. CEO Turnover and Earnings Management in the research, Dean chloroform (1988) on the company's proxy fight is the case, the existence of company management behavior of earnings management found: those who declared at the dealership competition shareholders meeting to release earnings information between the company and its accounting earnings and accrued profits significantly increase, but the operating cash flows have not increased significantly; those outside the agency during the competition, the company announced accounting earnings information is no such phenomenon. In addition, the Madrid side and Parker (1997) for the management staff in order to preserve their jobs, leaving the threat of dismissal from the surplus of stable earnings management studies have shown that: if the other conditions remain unchanged, those of poor future performance and current performance expectations better able to adjust the company will make additional surplus earnings management to reduce the current threat of dismissal; if other conditions remain unchanged, while those current good performance of companies with poor expected future performance can be adjusted to make Less surplus earnings management to reduce the future threat of dismissal. Facing financial difficulties in theFinancial AccountingFinancial AccountingVol. 4, May 2006company or decline in performance and earnings management research, Taylor and Di Chef Tobago (1997), the company reported earnings in order to avoid degradation or loss of earnings management behavior was studied and found that indeed the company there decrease or avoid reporting earnings losses for earnings management behavior, and management of these companies mainly through management of operating cash flows and changes in working capital to increase the amount to achieve the purpose of accounting earnings. Xia Ma and Stevenson (1997) study found that bankrupt companies will be making more than other companies, a favorable change in accounting policy maneuverability and are more likely than others to make a favorable accounting maneuverability policy change; going to bankrupt companies are more likely than other companies for their earnings and total assets have a significant beneficial effect and maneuverability to take advantage of changes in accounting policies.Chinese scholars in the false accounting information with regard to the research results focused on the following aspects. Jiang Yahooing (1998) that the profits of listed companies are controlled by the profit motive: the issue of price-earnings ratio is restricted to increase the issue price and the financial package; placement eligibility to obtain financial packaging; 3 consecutive years in order to avoid loss of stock to be delisted and a financial package. Lin Hong Ago (1999) the causes of false accounting information has been specifically analyzed, and the clarity of property rights, optimal management of state assets to build a standardized corporate governance structure and changing the mode of supervision of countermeasures. Hon-Man Chan, Lin Ziti, Yan Hue (1999) on the deep-seated reasons for accounting fraud, analyzed, pointing out that state-owned enterprises in China's current corporate governance structure, corporate governance structure is not the external sound, the lack of capital markets and managers from the market competition; internal governance structure, shareholders, board of directors is difficult to play its due role; In addition, corporate governance structure as anFinancial AccountingFinancial AccountingVol. 4, May 2006important system of independent audit can not be true, making the accounting fraud is inevitable. Liu Fang (2001), Sichuan Hengyang Industrial Company by analysis of the case, from the perspective of China's existing institutional arrangements of the phenomenon of false accounting information has been studied. Studies suggest that China's existing institutional arrangements themselves rejection of high-quality accounting information, accounting information and Illegal induced distortion. Professional ethics in the accounting fraud for the impact of accounting information, many scholars have done a more comprehensive discussion, and draw many valuable conclusions. To increase Biao (1996) that adhere to the mainstream thinking of the root causes of false accounting data is made up who seek illegitimate interests, and the blame on old and new economic system, the units turn of factors internal and external environment, lack of coordination and institutional vulnerability management solution designed according to the view is not comprehensive, it ignores a very important factor - accounting professional ethics. False accounting staff on accounting data is inescapable moral responsibility. Reforming Accounting Ethics will be the treatment and prevention of false accounting data in one of the strategic measures, but also to the healthy development of the accounting profession of the overall situation. Tang Gulling (1996) noted that accounting standards and accounting ethics such as the wings of a bird, the car of the two complement each other, are indispensable. Accounting system in China and other reforms, build a modern accounting ethics research system is also currently the inherent requirements of accounting reform in China, namely, to strengthen accounting oversight and improve the overall quality of accounting personnel to effectively prevent the distortion of accounting information to improve the quality of accounting work. Han Chuan die, Hoaxing Zhao (2002) also pointed out that China's economic system from a planned economy to a market economy, the process of change, for the production of social and moral anomie provides a nutrient, in recent years, the accounting profession talk more distortion of accounting information,Financial AccountingFinancial AccountingVol. 4, May 2006accounting Professional Moral Standard is the most important reasons. Ray and students, Gang Guano Ming et al (2004) by a moral point of view of accounting moral failure caused by information distortion, proposed the establishment and restoration of faith-based accounting professional ethics measures: clearly the new market ethics reduce moral free space, to overcome the short-term behavior of the leadership to establish ethical supervision and evaluation mechanisms.The above study from a different perspective on the false accounting information is analyzed and discussed, has brought us many useful lessons for future research to develop a good idea. In addition, in recent years with PricewaterhouseCoopers released a report on the "opaque Index" report, the accounting transparency of accounting information quality as a comprehensive concept, a comprehensive set of accounting information quality standards and an overall quality of accounting information management "toolbox" (Wei Ming Hay, Liu Fang, 2001), but also more for the Study of accounting theory, all of which improve the quality of accounting information for China is undoubtedly useful. However, as noted earlier, throughout the country in recent years, research involving the transparency of accounting and moral impact of the accounting literature, there are few, and the author's view is that the Chinese accounting (information) low transparency and moral anomie at this stage in China Accounting have a great relationship. Based on this, this paper from the accounting point of view of morality is low transparency in the fact that Chinese accounting research, the use of standardized research methods, identifies the causes and makes recommendations to the accounting for Chinese enterprises (information) to improve transparency to provide a good moral foundation.。
会计外文翻译--转型经济中的研发和企业绩效
原文Financial Management of R&DFinancial thinking about R&D has evolved well beyond basic discounted cash flow models. Better tools have been developed to value intellectual capital, including the quantitative assessment of the value added by R&D. The dissection of the elements of risk and the application of real options theory are new features of the R&D landscape. Financing vehicles have also changed with an enormous surge of venture capital and private equity funds. The analyst‘s toolbox has been enhanced by electronic spreadsheets, on-line databases, Monte Carlo software, the Internet, and the ubiquitous personal computer.Industrial R&D is characteristically a high-risk investment with a deferred payoff. Its importance to industrial societies, and to individual firms within these economies, is paramount；Lau has estimated that more than 50% of the wealth creation in developed countries originates from technology, which is typically a product of R&D. However, R&D comes at a cost, and it is as capable of destroying value as creating it. Knowing the difference is crucial; the penalties for underinvestment can be a deteriorating competitive position and lost opportunity; for overinvestmen t it will be a slow erosion of the firm‘s capital base.But measuring the difference between value creation and value destruction is not easy. One source of confusion is that accounting conventions treat R&D as an expense, not an investment. An even more fundamental issue is that past performance is not a reliable guide to future performance.Faced by a measurement problem that is both difficult and important, the business financial and academic communities have continued improving their tools. As a result, R&D analysis and management has evolved dramatically in the past fifty years (3), and that evolution is far from over.In its first postwar phase, industrial R&D was viewed as a creative enterprise andIts‘ management was left to the R&D directors. Their main financial metric was an annual budget (a tool basically inadequate to evaluate an investment). The budget was in partdetermined by industry benchmarks, such as R&D expense as a percentage of revenues. Accordingly, the financial skills of R&D executives were largely focused on cost accounting and cost control (4).In many companies, top management(often lacking personal experience in R&D)didn‘t have a clue about the relationship of value to cost, and attempted to manage the function by a process that ha s been pithily described(5)as ―managing the manager‖. In other words, poor R&D returns were viewed more as a product of poor management than a consequence of a firm‘s strategy .The solution was often to hire a ―new boy.‖The second phase, in the 1970s, was the introduction of increasingly powerful tools for evaluating investments under risk being adopted by financial analysts to R&D, leading to a circumstance I would describe as ―the apparent triumph of DCF (Discounted Cash Flow).‖The use of DCF in evaluating investments was an important step forward in that it introduced the discipline of business plans, factored in the concept of risk, and helped bridge the communications gap between technical and non-technical executives. The DCF toolkit included net pres ent value (NPV) internal rate of return (IRR) and risk weighted cost of capital.‖ But as it was applied in practice, the use of excessive discount rates and overly conservative terminal values combined to condemn almost any long-term R&D. project. This result contradicted industry‘s common experience that many of the most profitable innovations had long gestation periods.The word value has become a fixture of the business lexicon during the past two decades. Unfortunately, this omnipresent word is being used in two very different contexts: economic value and market value. The two forms of value are not at all the same. The distinction is profound for R&D, because innovation initially comes at a cost ion economic value, but is equally often a driver for market value!Economic ValueThe term Economic Value is invoked in much current business jargon, explicitlyIn such concepts as Economic Value Added (EV A), and implicitly in discussions of ―value chains,‖ and ―value propositions.‖ The economic value of an ente rprise is determined by the projected sum of its free cash flows, discounted by its cost of capital.The EV A concept, although traceable to Albert P. Sloan, the legendary CEO of General Motors, was reintroduced to the corporate community by the firm Stern Stewart in the 1990s, with considerable impact. EV A is defined as net operating profit minus an appropriate charge for the opportunity cost of all capital invested in theEnterprise. (The relationship between EV A and Economic Value is simple: EconomicVal ue is just the sum of the EV A‘s added by the enterprise in each successive year.)EV A is an estimate of true ―economic profit,‖ or the amount by which earnings exceed or fall short of the required minimum rate of return that shareholders and lenders might earn by investing in alternative securities of comparable risk.The Crisis in Valuation; When Market Value Didn‘t TrackMarket ValueFor professional investors in securities, the bottom line is not economic return, it is total shareholder return (TSR), defined as the appreciation of the stock price plus dividend payments. This is ―cash is king‖ reasoning, since liquid securities and cash dividends mean cash to an investor. To money managers, total return is also their report card. In such a world, the Market Value of a stock is the final metric, and Economic Value is but one component of it. Investors also gauge each firm‘s strategic position, plus other factors contributing to Market Value such as investor sentiment and macroeconomic trends. Shareholder value has largely come to be synonymous with current market value-stock price-and executives or directors who ignore this reality do so at considerable peril.Economic ValueA part of the crisis in valuation arose from the growing differences between market value and the accountant‘s perspective of valuation based on historical cost. While this circumstance could, in principle, have resulted from smart management delivering superior cash flows, this explanation did not hold up when the actual cash flow projections of the companies were considered.Young is based on cash flow anticipated in the next five years-the outer limit of theproverbial ―short-term‖. Thus, more than 75 p ercent of the valuation of the total stock market must be related to something other than short-term economic value. In this scenario, as long as perceptions of opportunity grew faster than economic capital, the growth sector would outperform the ―value‖ s ector, and hence would attract more investment. This cascade effect would result in higher price-earnings ratios, since the price-to-earnings metric is tied to current economic performance. That is what occurred in the marketplace during the decade of the 1990s.Investors in effect equated investment in ‖value‖ stocks as investment in stocks with limited opportunities, and favored the ‖growth‖ sector.During the 1990s, as the valuation gap was growing, a host of articles began to extend the venerable concept of intellectual property to the concept of intellectual orKnowledge capital, which added an important new dimension to intangible assets. Some writers even choose to define intellectual capital as the difference between market value and the value of the tangible assets. This approach is exemplified by this quotation: The greatest challenge facing any organization today is in understanding the huge differential between its balance sheet and market valuation. This gap represents the core value of the company – its Intellectual Capital.From this traditional base, the concept was now extended to include the knowledge of the organization and its employees, and its ability to learn. It thus went far beyond the more limited concepts of know-how and trade secrets. Most importantly, there was recognition that intellectual and human capital could far outweigh tangible capital for valuation purposes.This insight was important, but yet not very definitive." But the idea of intellectual capital is a new one,‖ wrote P.H. Sullivan ,‖it brings to the foreground the brainpower assets of the organization, recognizing them as having a degree of importance comparable to the traditional land, labor, and tangible assets. If a survey were conducted, there would be agreement that many modern companies are filled with intellectual capital: law firms, consulting firms, software companies, computer companies to name but a few. But if the survey went on to ask people to define what intellectual capital is, there would be a wide range of answers. These answers would not converge onto one straightforward definition of intellectual capital, butrather on many. The range of views and the number of terms used to describe and define intellectual capital are broad, without a clear focus, and often confusing……Technology appraisalA practical application of the economic value approach to intellectual property developed considerably during the 1990s.It has been termed technology appraisal. The approach is basically a DCF valuation of a pro forma business plan incorporating the technology being appraised .Technology appraisal has been used primarily for tax purposes: for example, the valuation of patents donated to universities by companies such as Dow Chemical or the valuation of in-process R&D in mergers and acquisitions. DuPont published a detailed description of typical technology appraisal methodology in connection with the completion of its acquisitions of Pioneer International and DuPont Merck. A number of consultants and accounting firms now offer technology appraisal services.New trends in corporate finance, and a new toolkit, are naturally to be expected to cause structural changes in industrial R&D. In fact, the changes that have taken place in the past two decades have been remarkably far-reaching.The Impact of Leveraged Buyouts (LBO‘s)The 1980s marked the advent of the leveraged buyout era and its sibling, the high- yield or ―junk‖ bond. The era culminated spectacularly in the RJR bidding war, depicted in the book and subsequent movi e, Barbarians at The Gate (38), the book, The Predator‘s Ball (39), and the imprisonment of prominent participants for insider trading and securities violations. About $400 billion of LBO‘ s were financed in the decade of the 1980s.Excessive bids, such as for RJR, caused a broad collapse of the first junk bond market, but the technique is alive and well as a more sophisticated generation of LBO firms, backed by institutional funds, trawls the industrial marketplace for new buyout opportunities.LBO‘ s were generally financed with 10 percent or less equity put up by limited partners and 90 percent by bank loans and subordinated debt, typically in the form of High yield bonds floated by Drexel Burnham Lambert and others. An LBO becomes aPossibility when the share price of the target company has fallen to a level where the required debt to purchase the company can be paid down quickly by a combination of asset sales and cash flow from operations. Ideally, the company is purchased with its own assets, leaving the investors with a large profit after the debt burden is eliminated.The LBO strategy is not one of maximizing value; it is one of maximizing cash flow. The target company may be substantially depleted of physical and intellectual capital at the end of th e game. Ironically, however, an LBO comes into play when management‘s efforts to enhance value have either failed, or are perceived by the marketplace to be failing.There were lasting effects from this traumatic period, some beneficial and some less so. Managements rapidly became more disciplined about value creation when it became apparent that they were vulnerable to a raid, or were missing opportunities toenhance shareholder value. The notion was that if shareholders could benefit from streamlining, downsizing, etc. management would do it before the raiders arrived to do it for them. Corporations shed expensive frills, such as costly headquarters, unprofitable divisions, and pet projects, to focus on core operations, and to scrutinize new acquisitions and capital investments from an economic value viewpoint. The well-publicized reign of Jack Welch at General Electric symbolized many of the elements of this approach.The effects on R&D finance were significant: long-term R&D, and R&D not targeted to existing businesses, was often curtailed to shore up short-term cash flow. This process took place not only within companies that were in LBO mode, but also in companies that considered themselves LBO targets. Many large central research centers were downsized or eliminated, and those that remained were tied directly to strategic business units (Sub‘s), which had now become the focus of value creation. In addition, a typical corporate reaction to external threats was to merge with others in the industry, and create value by eliminating duplicate headquarters, sales organizations, and R&D operations. The elimination of these costs clearly generated economic value; the issue would be how much of it came at a cost in strategic value.Source: F. Peter Boer .Financial Management of R&D. Research TechnologyManagement，2002, pp1-28译文:研发财务管理研发财务管理的思想演变发展远远超过基本的现金贴现现金流模型，财务的研发工具中已经发展到了智力资本的价值，其中包括定量价值的评估。
会计词汇中英文对照表
会计词汇中英文对照表acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支prepaid expense 预付费用quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可征税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 电子表格trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结。
会计英文常用词汇
会计英文常用词汇引言在全球化的时代，掌握英语已经成为一项必备技能。
对于从事会计工作的人来说，熟悉会计英文常用词汇更是必不可少的。
本文将为您介绍一些常见的会计英文词汇，以帮助您更好地进行会计工作。
1. 会计基础•Accounting: 会计•Bookkeeping: 簿记•Assets: 资产•Liabilities: 负债•Equity: 权益•Income: 收入•Expenses: 费用•Ledger: 分类账•Balance sheet: 资产负债表•Income statement: 损益表•Cash flow statement: 现金流量表•Trial balance: 试算表•Double-entry accounting: 复式记账2. 账户类型•Cash: 现金•Accounts receivable: 应收账款•Accounts payable: 应付账款•Inventory: 存货•Fixed assets: 固定资产•Intangible assets: 无形资产•Equity or Owner’s equity: 所有者权益•Retned earnings: 留存收益•Revenue: 收益•Expense: 费用•Cost of goods sold: 销售成本3. 交易和记录•Journal entry: 日志记录•Debit: 借方•Credit: 贷方•General ledger: 总分类账•Accounts receivable ledger: 应收账款分类账•Accounts payable ledger: 应付账款分类账•Cash disbursements journal: 现金支付日记账•Cash receipts journal: 现金收款日记账•Sales journal: 销售日记账•Purchase journal: 采购日记账•General journal: 总记账簿•Posting: 记账•Trial balance: 试算表4. 税务相关•Tax: 税收•Income tax: 所得税•Sales tax: 销售税•Value-added tax (VAT): 增值税•Tax return: 纳税申报表•Tax deduction: 税务减免•Tax evasion: 逃税•Tax audit: 税务审计•Taxable income: 应纳税所得额5. 财务报告•Financial statement: 财务报表•Balance sheet: 资产负债表•Income statement: 损益表•Cash flow statement: 现金流量表•Statement of retned earnings: 公积金变动表•Financial ratios: 财务比率•Profit margin: 利润率•Return on investment (ROI): 投资回报率•Earnings per share (EPS): 每股收益•Interest coverage ratio: 利息偿付倍数结论以上是一些最常用的会计英文词汇，掌握这些词汇将有助于您更好地理解和运用英语进行会计工作。
会计常用词汇中英文对照表
会计常用词汇中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier'’s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short—term investments股票Short-term investments - stock债券Short—term investments - corporate bonds基金Short—term investments — corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi—Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process — outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long—term investment长期股权投资Long—term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long—term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor’'s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special—purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction—in-process安装工程Erection works在安装设备Erecting equipment—in—process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks，Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or incomeaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year(通常是一年)资产负债表:balance sheet 可以不大写b利润表：income statements （or statements of income)利润分配表:retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short—term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long—term Liabilities长期借款Long—term loans一年内到期的长期借款Long—term loans due within one year 一年后到期的长期借款Long—term loans due over one year应付债券Bonds payable债券面值Face value，Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long—term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long—term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本）Paid—up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本（或股本)溢价Cpital（or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers’' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本（或股本）的普通股股利Common Stock dividends change toassets(or stock）未分配利润Undistributed profit三、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs四、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenu材料销售Sales materials 代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long—term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment会计账目用语对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收[未清］账款；未付账单，未结算账目outstanding account贷方账项credit account借方账项debtor accountaccount payable应收账account receivable新交易｜|新账new account未决账||老账old account现金账cash account流水账running account暂记账|｜未定账suspense account逾期账款，过期未付账款||延滞账overdue account|｜pastdue account杂项账户sundry account详细账单|｜明细表detail account坏账bad account会计项目title of account会计薄｜｜账薄account-book营业报告书|｜损益计算表account of business｜｜business report 借贷细账｜|交验账account renderedaccount stated与... 银行开立一户头to open an account with与……继续交易，与……有账务往来to keep account with继续记账to keep account与……有交易to have an account with作成会计账||有往来账项to make out an account with清算|｜清理债务to make up an account与……停止交易to close one's account with结账to close an account请求付账to ask an account｜｜to demand an account结清差额to balance the account with清算to settle an account｜|to liquidate an account｜|to square an account 审查账目｜|监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to A's accountto pay on account代理某人｜|为某人on one's account|｜on account of one为自己计算｜｜独立账目on one’s own account由某人收益并负风险on one's account and risk｜|for one’s account and risk 由某人负担for one's account｜|for account of one按某人指示｜|列入某人账户by order and for account of one列入5月份账目for May account报账render an account会计: 支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，(即9000元） a cheque for $10，000，less 10％discount加10%费用的10000元支票，（即11000元) a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票,开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S。
会计外文译文(中文)
xx内部控制制度与公司治理的实证研究1.简介2005年至2006年间，意大利见证了引进“公司治理”概念之后的重要变化，特别是上市公司。
事实上，继1998年改革（“综合金融法”）和2003年（公司法改革），法案262，以及所谓的“储蓄保护法”之后的法律于2005年批准通过。
就自律而言，由于在意大利证券交易所主导下，大型上市公司，金融机构和相关的同行业公会以及专家等代表组成的委员会发布修订了的“自我法案”，2006年代表着一个关键阶段。
通过实证调查，本研究准备探讨意大利公司内部控制制度工作和三个主要专业负责人员（即内部审计师，法定审计和外部审计）作用需要改进的主要的限制和领域。
实现这些目标所使用的方法可归纳如下（详细方法见第3部分）：第一，为验证内部控制和风险管理主题如何被相关活动的主要类别认识到，进行了一些采访（采访所谓的“四巨头”的合作伙伴，首席内部审计师和法定审计师委员会主席）。
第二，制定了一些研究假设。
第三，准备调查问卷并邮寄给上文提及的三类审计师（内部审计师，法定审计师，外聘审计师）。
根据问卷调查的结果，这些假设得到验证或被证实是错误的。
上文提到的法律262 /05的第14，15和30部分，在关于起草公司财务报告的责任方面，提出重要变化；更确切地说，它指的是个人层面的权力和责任（制裁的可能性与之相连），这些能在美国萨班斯法案的主要原则中找到借鉴。
特别是，如果根据操作的独立性和客观性方面的国际标准进行实施，内部审计（内审）活动将变成一个借鉴美国经验的重要保障因素：就公司信誉而言，保证高层管理人员以及不同的利益相关者双方的积极回报（澳大利亚信息产业协会，2006；佩恩，2006；阿克哈法吉，2007；肯切尔，2007）。
法律262 /05生效后，期望其影响在意大利将实现（至少部分）是十分合理的。
这种说法在一些意大利文献结论中得到支持（马拉古齐，2007；科尔提斯和泰塔曼吉，2007）。
关于上市公司的内部组织，此项法律（第14和15部分）介绍的主要变化是对负责公布公司财务报表的“决策者”的任命。
会计术语中英文对照
成本会计直接人工成本差异direct labor variance直接材料成本差异direct material variance在产品计价work-in-process costing联产品成本计算joint products costing生产成本汇总程序accumulation process of procluction cost制造费用差异manufacturing expenses variance实际成本与估计成本actual cost and estimated cost工资费用分配salary costs allocation成本曲线cost curve农业生产成本agriculture production cost原始成本和重置成本original cost and replacement cost工程施工成本直接成本与间接成本direct cost and indirect cost可控成本controllable cost制造费用分配manufacturing expenses allocation理论成本与应用成本theory cost and practice cost辅助生产成本分配auxiliary production cost allocation期间,费用成本控制程序procedure of cost control成本记录cost entry, cost recorder cost agenda成本计算分批法job costing method成本计算分步法直接人工成本差异direct labor variance成本控制方法cost control method内河运输成本生产费用要素elements of production expenses历史成本与未来成本historical cost and future cost可避免成本与不可避免成本avoidable cost and unavoidable cost 成本计算期cost period平均成本与个别成本avorage cost and individual cost跨期摊提费用分配inter-period expenses allocation计划成本planned cost数量差异quantity variance燃料费用分配fuel expenses allocation定额成本控制制度norm cost control system定额管理management norm可递延成本与不可递延成本deferrable cost and undeferrable cost 成本控制标准standard of cost control副产品成本计算by-product costing责任成本responsibility cost生产损失核算production loss accounting生产成本production cost预计成本predicted cost成本结构cost structure房地产开发成本主要成本与加工成本prime costs and processing costs决策成本cost of decision making成本计算品种法category costing method在产品成本work-in-process cost工厂成本factory cost成本考核cost assess制造费用manufactruing expenses动力费用分配power expenses allocation趋势分析法trend analysis approach成本计算简单法simple costing method责任成本层次levels of responsibility cost对比分析法comparative analysis approach约当产量比例法equivalent units method原始记录original record可比产品成本分析general product cost analysis 成本计算方法costing method成本计算对象costing objective成本计算单位costing unit成本计划完成情况分析成本计划管理体系planned management system of cost 成本计划cost plan成本会计cost accounting成本核算原则principle of costing成本核算程序cost accounting qrocedures成本核算成本costing account成本核算costing成本归集cost accumulation成本管理cost management成本分析cost analysis成本分配ocst allocation成本分类账cost ledger成本分类cost classifiction成本费用界限成本调整cost adjustment成本差异cost variance成本报告costing report成本cost车间成本workshop cost厂内经济核算制internal business accounting system厂内结算价格internal settlement prices产品寿命周期成本product life cycle cost产品成本项目cost items of product产品成本技术经济分析产品成本计划the plan of product costs产品成本product cost初级会计汇总原始凭证cumulative source document汇总记账凭证核算形式bookkeeping procedure using summary ovchers 工作底稿working paper复式记账凭证mvltiple account titles voucher复式记账法Double entry bookkeeping复合分录compound entry划线更正法correction by drawing a straight ling 汇总原始凭证cumulative source document会计凭证accounting documents会计科目表chart of accounts会计科目account title红字更正法correction by using red ink会计核算形式bookkeeping procedures过账posting会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book集合分配账户clearing accounts计价对比账户matching accounts记账方法bookkeeping methods记账规则recording rules记账凭证voucher记账凭证核算形式Bookkeeping proced ureusing vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary 简单分录simple entry结算账户settlement accounts结账closing account结账分录closing entry借贷记账法debit-credit bookkeeping通用日记账核算形式bookkeeping procedure using general journal外来原始凭证source document from outside现金日记账cash journal虚账户nominal accounts序时账簿book of chronological entry一次凭证single-record document银行存款日记账deposit journal永续盘存制perpetual inventory system原始凭证source document暂记账户suspense accounts增减记账法increase-decrease bookkeeping债权结算账户accounts for settlement of claim债权债务结算账户accounts for settlement of claim and debt 债务结算账户accounts for settlement of debt账户account账户编号Account number账户对应关系debit-credit relationship账项调整adjustment of account专用记账凭证special-purpose voucher转回分录reversing entry资金来源账户accounts of sources of funds资产负债账户balance sheet accounts转账凭证transfer voucher资金运用账户accounts of applications of funds 自制原始凭证internal source document总分类账簿general ledger总分类账户general account附加账户adjunct accounts付款凭证payment voucher分类账簿ledger中级会计固定资产fixed assets利润总额利益分配profit distribution应计费用accrued expense商标权trademarks and tradenames全部履行法净利润net income应付利润profit payable未分配利润收益债券income bonds货币资金利息资本化capitalization of interests 公益金工程物资预付账款advance to supplier其他应收款other receivables现金cash预收账款公司债券发行corporate bond floatation 应付工资wages payable实收资本paid-in capital盈余公积surplus reserves管理费用土地使用权股利dividend应交税金taxes payable流动资金负商誉negative goodwill费用的确认recognition of expense 短期投资temporary investment专项资产旧专有技术know-how专营权franchises资本公积capital reserves资产负债表法资金占用和资金来源旧自然资源natural resources存货inventory车间经费旧偿债基金sinking fund长期应付款long-term payables长期投资long-term investments长期借款long-term loans长期负债long-term liability of long-term debt 财务费用financing expenses拨定留存收益appropriated retained earnings标准成本法standard costing变动成本法variable costing比例履行法包装物版权copyrights高级会计期货交易市场market of futures transaction期货交易futures transaction举债经营融资租赁leveraged lease金融工具financial instruments企业集团business qroup年度报告annual report内部往来transactions between home office and branches合伙企业partnership enterprise合并资产负债表consolidated balance sheet合并主体的所得税会计accounting for income taxes of consolidated entities美合并现金流量表consolidated statement of cash flow合并价差cost-book value differentials合并会计报表consolidated financial statements购买法purchase methed企业整体价值the value of an enterprise as a whole权益结合法pooling of interest method期内所得税分摊intraperiod tax allocation美期末存货的未实现损益unrealized profit in ending inventory公司间的长期资产业务intercompany transactions in long-term assets名义货币保全maintaining capital in units of money基金论the fund theory功能性货币functional currency美汇兑损益exchange gains or losses合并财务状况变动表consolidated statement of changes in financial poition合并财务状况变动表consolidated statement of changes in financial poition换算损益translation gains or losses举债经营收购Leveraged buyouts,简称LBC美母公司持股比例变动change in ownership percentage held by parent交互分配法reciprocal allocation approach美货币项monetary items合伙清算partnership liquidation全面分摊法comprehensive allocation固定资产投资方向调节税合并费用expenses related to combinations间接标价法indirect quotation买入汇率buying rate期货合约futrues contract混合合并conglomeration控投公司holding company股票指数期货stock index futrues横向销售crosswise sale固定汇率fixed rate纳税影响法tax effect method记账汇率recording rate横向合并horizontal integration合并前股利preacquisition dividends可变现净值net realizable企业合并会计accounting for business combination 平仓盈亏offset gain and loss卖出汇率selling rate金融期货交易financial futures transaction会计利润accounting income合并损益表consolidated income statement公允价值fair value期权options间接控股indirect holding两笔交易观two-transaction opinion破产清算bankrupcy liquidation企业合并business combination企业论the enterprise theory商品寄销consignment个人所得税personal income tax个人财务报表personal financial state-ments美改组计划reorganization plan美改组reorganization复杂权益法complex equity method附属公司associated company负权人偿金dividend浮动汇率floating rate分支机构会计accounting for branch推定赎回损益constructive gains and losses on bonds 推定赎回constructive retirement投机spculation贴水discount特定物价指数specific price index分支机构branch分期收款销货installment sales分次清算installment liquidation分部报告segmental reporting房地产收入real estate revenue房地产成本cost of real setate房地产real estate多种汇率法multiply exchange rate对境外实体的净投资net investment in foreign entities订量单位：units of measurement递延法deffered method当代理论contemporary theory单一汇率法singal method退休金pension plan退休金会计accounting for pension plan美退休金给付义务pension benefit obligations美外币foreign currency外币业务foreign currency transaction吸收合并merger物价变动会计accounting for price changes 无偿债能力insolvency完全合并full consolidation物价指数price index物价变动price changes完全应计法full accrual method物价总指数general price index外汇期货交易foreign exchange frtrues transaction下推会计push-down accounting美先折算后调整法translation-remeasurement method现行成本/稳值货币会计current cost/general purchasing power accountin 现行成本crurent cost现行成本会计current cost accounting先调整后折算法remeasurement-translation method销售代理处sales agency相互持股mutual holdings相对账户调节reconciliation of home office and branch accounts新合伙人入伙admission of a new parther向上销售upstream sale衍生金融工具derivative financial instru-ments销售式融资租赁sales-type financing lease向下销售downstream sale消费税consumer tax一笔交易观one-transaction opinion业主权论the proprietorship theory一般物价水准会计general price level accounting 一般购买力单位units of general purchasing power 招股说明书prospectus中间汇率middle rate中期报告interim reporting重置成本replacement cost转租赁subleases准改组quasi-reorbganization美资本保全capital maintenance资本化价值capitalized value资本因素capital factor资产负债法asset/libility method存货转让价格inventory transfer price创立合并consolidation出租人会计accounting for leases-lessor持有产损益holding gains losses持仓盈亏opsition gain and loss承租人会计accounting for leases-leasee成本回收法cost recovery method纵向合并Vertical integration综合变动general change子公司权益变动change in ownership of a subsidiary 子公司subsidiary company资源税resources tax成本法cost method财产信托会计fiduciary accounting美财产税property tax部分分摊法partial allocation不合并子公司unconsolidated subsidiaries最低退休金负债minimum liability美租赁leases租金rents企业会计企业财务business finance期权市场option market期货市场future market可转让定期存单市场negotiable CDmarket 货币市场money market黄金市场gold market国有独资公司股份有限公司company limited by shares 股份两合公司limited pactnership公司company二级市场security secondary market独资企业sole proprietorship店头市场over-the -counter-market承兑市场acceptance market拆借市场lending market财务制度financial regulations财务政策financial policy财务预测financial forecast财务控制financial control金融市场financial market财务决策financial decision财务监督financial cupervision财务计划financial planning财务活动financial activities财务管理组织organization of financial management 一级市场security primary market无限责任公司company of unlimited liability外汇市场foreign exchange market贴现市场dixcount market企业组织形式forms of enterprise organization 政府会计企业财务business finance期权市场option market期货市场future market可转让定期存单市场negotiable CDmarket货币市场money market黄金市场gold market国有独资公司股份有限公司company limited by shares股份两合公司limited pactnership公司company二级市场security secondary market独资企业sole proprietorship店头市场over-the -counter-market承兑市场acceptance market拆借市场lending market财务制度financial regulations财务政策financial policy财务预测financial forecast财务控制financial control金融市场financial market财务决策financial decision财务监督financial cupervision财务计划financial planning财务活动financial activities财务管理组织organization of financial management 一级市场security primary market无限责任公司company of unlimited liability外汇市场foreign exchange market贴现市场dixcount market企业组织形式forms of enterprise organization事业单位会计accounting for non-profit organizations事业单位固定资产fixed assets for non-profit organizations事业单位固定基金fixed funds non-profit organizations事业单位负债liabilities for non-profit organizations事业单位对外投资outside investments for non-profit organizations事业单位财务清算liquidation of non-profit organization上缴上级支出payment to the higher authority上级补助收入grant from the higher authority其他收入miscellaneous gains科学事业单位资产scientific research instifutes’assets科学事业单位支出scientific research i nstitutes’expenditures科学事业单位预算scientific research institutes’budgeting科学事业单位收入scientific research institutes’revenues科学事业单位结余scientific research institutes’surplus科学事业单位会计制度accointing regulations for scientific research instifutes科学事业单位会计报表分析scientific research institutes-analysis of accounting statements科学事业单位会计sicentific research institute accounting科学事业单位成本费用管理scientific research institutes-cost maragement科学事业单位财务制度financial regulations for scientific research institutes 经营支出orerating expense经营收入operating revenue基金预算支出fund budget expenditure基金预算收入fund budget revenue基金预算结余surplus of fund budget国家预算state budget国家决算final accounts of state revenue and expenditure高等学校资产colleges and universities assets高等学校支出colleges and universities expenditures高等学校预算管理方式budget management method of colleges and universities高等学校收入colleges and universities revenues专用基金支出expenditure on special purpose fund专用基金收入proceeds from special purpose fund专用基金结余surplus of special purpose funds中华人民共和国预算法the budget law of the people’s Republic of China 资金调拨支出expenditure on allocated and transeferred fund财政收入public finance-revemue财政净资产public finance-net assets财政负债public finance-liabilities财政补助收入grant from the state拨入专款restricted appropriationdsa管理会计政治风险political risk再开票中心reinvoicing center现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting提前与延期支付Leads and Lags特许权使用管理费fees and royalties跨国资本成本的计算the cost of capital for foreign lnuertments 跨国运转资本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managing translation exposure国际投资决策会计foreign project appraisal国际管理会计international management国际存货管理international inventory management股利转移dividend kemittances公司内部贷款intercompany loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value。
会计外文翻译
外文资料翻译译文管理会计管理会计是现代企业会计系统与传统的财务会计相对立的概念。
在西方，管理会计作为一个客体，究其客观内容而言，它区别于传统的会计，能够更明显更集中的体现会计预测经营前景、参与经营决策、规划经营方针、控制经济过程、考核评价责任业绩等的功能在内的工作内容。
显然，将管理会计作为现代会计的范畴去考察，将其同现代经济环境、现代的经济管理实践的特点相联系起来，有助于一系列经济管理基本问题的解决。
管理会计可以从两个角度进行解释。
广义的管理会计，是指用于概括现代会计系统中区别于传统会计，直接体现预测、决策、规划、控制、责任考核评价等会计管理职能的那部分内容的一个范畴。
狭义的管理会计，是指在当代市场经济下以强化企业内部经营管理，实现最佳经济效益为目的，以现代企业经营活动及其价值表现为对象，通过对财务等信息的深加工和再利用，实现对经济过程的预测、决策、规划、控制、责任考核评价等职能的一个会计分支。
那么，从管理会计的角度看，成本是指企业再生产经营过程中对象化的，以货币形式变现的，为达到一定目的而应当或者有可能发生的各种经济资源的价值牺牲或者代价。
这个意义特别的重视形成成本的原因和成本发生的必要性，因此对成本发生时态没有做严格的规定。
在管理会计的范畴中，成本的时态可以是过去的、现在完成时或者将来时。
这与财务会计十分强调的历史成本有很大的差别。
成本作为一个价值范畴，在社会主义市场经济中的客观存在的。
加强成本管理，努力降低成本，无论是对提高企业的经济效益，还是对提高国民经济的宏观经济效益，都是及其重要的。
美国会计学会所属的成本概念与标准委员会1951年对成本的定义为：“成本是指为实现特定的目的而发生的或者应该发生的可以用货币衡量的价值牺牲。
”美国会计师协会1957年发布的《第四号会计名词公报》对成本的定义为：“获取资源和劳务而支付的现金或者以货币衡量的转移其他资产、发行股票、提供劳务、承诺债务的数额。
”美国财务会计准则委员会1980年发布的《第三号财务会计财务公告》对成本的定义为：“成本是指经济活动中发生的价值牺牲，即为了消费、储蓄、交换、生产等所放弃的资源。
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According to principal-agent theory, as the principal neo accomplish the intended goal, the client will use a series of incentives to motivate agents to work hard to maximize the value of the overall agent, so as to achieve a balanced relationship between principal and agent. Under the circumstance of market economy, incentive and restraint mechanisms of accounting supervision are particularly important and directly related to the efficiency of the accounting supervision. The subjects of accounting supervision are human beings, so they also need to be stimulated and restrained in accounting supervision activities. Incentive mechanism promotes accounting supervisory staff to continually identify problems, and actively fight against accounting fraud. Restraint mechanism makes the actions of accounting supervisory personnel do not exceed the scope of laws and regulations. To do a good job of accounting supervision, first, a law of encouraging and supporting appointed personnel to perform their duties should be coordinated. Various forms of incentive mechanisms, such as the priority in employment, option incentives and difference between the rewards, should be developed. Second, the sense of responsibility should be strengthened, restraint mechanisms such as occupational ban, administrative penalties, and legal liability accountability should be established, and accountability should be intensified.
Evolution and Thinking of the Accounting Supervision Mode of China’s State-owned Enterprises
Guo Yaxiong
School of Accountancy, Jiangxi University of Finance and Economics, P.R.C, 330013
4.2. Improve the efficiency of accounting supervision.
Asymmetric information theory suggests that private information possessed by agents is unobservable, hidden action is unverifiable, thus the biggest problem brought is the opportunistic behavior. Therefore, it’s not necessary to emphasize the diversified forms of accounting supervision of state-owned enterprises, but necessary to emphasize the actual results, the efficiency of the accounting supervision, and limit opportunistic behavior of agents. Firstly, the appointment and assignment personnel should quickly master financial information of the enterprise such as financial results, operating results and cash flow, and be familiar with production and business activities of the enterprise. Secondly, the responsibilities must be assigned to individuals, safeguard mechanisms for implementation should be established, and someone should be assigned to track, supervise, inspect and evaluate the implementation of the system .Thirdly, establish a national accounting supervision expert’s database of state-owned enterprises, strengthen job training, and build a professional team of high-level and rich experience in business management. Finally, the information acquired in implementation of a variety of accounting supervision modes should be shared. State Asset Supervision and Administration Commission should organize a variety of communication meetings, on-site meetings and seminars which can attract a lot of appointment and assignment personnel to participate in, to consult problems appearing in accounting supervision and communicate measures against the problems.
4. COUNTERMEASURES
4.1. IMPLEMENT MODE COMBINATION MANAGEMENT
Accounting supervision modes of state-owned enterprises are various. Full implementation of these modes would be a waste of resources, increase the difficulty of accounting management. It’s necessary to targeted select two or more accounting supervision modes to implement accounting supervision according to operation characteristics of the supervised state-owned enterprises. The author believes that, generally, the internal audit system is a conventional system. If you want to select systems among the assigned accountant system, assignment board of supervisors system and outside director system, the number of systems chosen is better no more than two. At the same time, it’s no need to implement assigning accountants system and dispatching board of supervisors system in the same enterprise, and it’s inappropriate to promote outside director system in a large scale.
4.3. Make clear the limits of accounting supervision
In the case of separation of ownership and management, insider control theory tells us that directors of enterprise in fact or in law control the enterprise, and make use of available information and the facility of management to gain more interests in enterprise management and decision-making. Accounting supervision is to maintain the economic order and prevent insider control to ensure normal economic activity of state-owned enterprises. State Asset Supervision and Administration Commission, the personnel appointed and assigned should clearly understand the nature and limits of accounting supervision. Accounting supervision should be based on the economic development and economic efficiency of enterprises, and focus on long-term interests of enterprises. Regulation not only should be in place, but also moderate, and should not directly interfere or participate in the daily management activities. The personnel can act as "judge," but should not act as "athletes", neither act as a combination of both.