李海红编著《实用会计英语第一章》中英文对照

CONTENTS 目录

Chapter 1 General View of Accounting (1)

第一章会计学概况

Chapter 2 Forms of Business Organization (9)

企业组织形式

Chapter 3 Accounting Equation and Illustration (17)

会计等式和举例说明

Chapter 4 Accounts (24)

账户（科目、账款、账目）

Chapter 5 Double-Entry System (32)

复式记账制（制度、体系、系统）

Chapter 6 Journalizing (39)

记日记账

Chapter 7 Posting and Trial Balance (46)

过账和试算平衡表

Chapter 8 Adjustments (55)

调账

Chapter 9 Financial Statements (63)

财务报表

Chapter 10 Closing Entries (69)

结账分录

Chapter 11 Sales and Purchases (81)

销货和购货

Chapter 12 Cash and Marketable Securities (87)

现金和有价证券

Chapter 13 Accounts Receivable (92)

应收账款

Chapter 14 Notes Receivable (97)

应收票据

Chapter 15 Inventories (103)

存货

盘点to take inventories at the end of accounting period

在会计期末盘点存货

Chapter 16 Plant Assets (109)

厂房设备资产

Chapter 17 Bonds Payable (117)

应付债券

Chapter 18 Capital Stocks (122)

股本

Reference Answer (127)

参考答案

General View of Accounting

CHAPTER 1

Chapter 1

General View of Accounting会计学概况

As one of the oldest professions,

作为历史最古老的职业之一，

accounting is as old as the civilization of human.

会计和人类文明一样历史悠久。

It is essential to the phases of history.

会计对于各个历史阶段都是重要的。

Accountants participated in the development of

会计师参与了发展

nations, trade, finance, money and banking,

国家、贸易、金融、货币和银行业的，

and they invented double-entry bookkeeping

他们发明了复式记账簿记学

that fueled the Renaissance.

簿记学刺激了文艺复兴。

They made many Industrial Revolution investors and

他们使许多工业革命的投资人和businessmen survive the bankruptcy.

商人幸免于破产。

They play an important role in the information revolution 他们发挥重要作用在信息革命中

that is improving the global economy.

信息革命正在改善全球经济。

Definition of Accounting会计学定义

Some people often misunderstand accounting as bookkeeping, 有人常常将会计误认为簿记，

which is a process of accounting,

簿记是会计的一个流程，

the means of recording transactions and keeping records.

是记录会计事项和保持记录的手段。

Bookkeeping is the day-to-day record-keeping involved in the process of accounting.

簿记是会计流程中涉及的日常记录工作。

Bookkeeping is a small, simple but important part of accounting. 簿记是会计中一个小的、简单的但是重要的部分。

Accounting allows the creation of accurate financial reports

会计工作允许创建准确的财务报告，

that are useful

财务报告是有用的

to managers, regulators, shareholders, creditors and owners.

对于经理人、（政府）管理者、股东、债权人和所有者。

The major goal of accounting is the analysis, interpretation, and use of information.

会计工作的主要目的是信息的分析、说明和运用。

Early definitions of accounting generally focused on the traditional record-keeping functions of the accountant.

早期的会计定义通常关注会计师传统的记账职能。

The American Institute of Certified Public Accountants (AICPA) defined accounting as

美国注册会计师协会将会计定义为

"the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of a financial character, and interpreting the results thereof."

“对具有财务特征的交易和事件，以具有意义的方式、以货币形式进行记录、分类和汇总并对结果进行解释的一种艺术。”

The modern definition of accounting, however, is much broader. 然而，会计的现代定义更加广泛。

It is defined as "an information system that measures, processes, and communicates financial information about an identifiable economic entity".

会计被定义为对某一经济实体的财务信息进行计量、处理和传达的信息系统。