(精品)会计英语双语资料.doc

ENGLISH LANGUAGE IN ACCOUNTINGUnit OneAccounting Profession第一单元会计职业INTRODUCTION OF ACCOUNTING. Accounting is a process of recorded, classifying, summarizing, and interpreting of those business activities that can be in expressed in monetary terms. A person who specializes in this field is known as an accountant. 会计简介 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程专门从事这方面工作的人员叫做会计师Accounting frequently offers the qualified person an opportunity to move ahead quickly in today’s business world. Indeed, many of the heads of large corporations throughout the world have advanced to their position from the accounting department. Accounting is a basic and vital elementin every modern business. It records the past growth or decline of the business. Careful analysis ofthese results and trends may suggest the ways in which the business may grow in future. Expan-sion or reorganization should not be planned without proper analysis of the accounting informa-tion; and new products and the campaign to advertise and sell them should not be launched with-out the help of accounting expertise.会计这一职业在当今经济社会中给有能力的人提供了升迁的机会。

事实上，世界上许多大公司的领导者都是从会计部门升到现有位置上的会计是现代各类公司基本和重要的组成部分，它记录公司以入的兴衰，对这些记录结果和趋势进行认真的分析，有助于公司提出未来发展的方向如果没有对会计资料的恰当的分析，就无法计划公司的扩展和重组，没有会计专业人员的帮助，就无法组织生产新产品，开展促销活动Accounting is one of the fastest growing professions in the modern business world. Every new store, school, restaurant, or filling station—indeed, any new enterprise of any kind—increasesthe demand for accountants. Consequently, the demand for competent accountants is generallymuch greater than the supply. Government officials often have a legal background; similarly, themen or women in management often have a background on accounting. They are usually familiarwith the methodology of finance and the fundamentals of fiscal and business administration.会计师是当今经济社会中发展最快的职业之一。

每一个新商店、学校、饭店或加油站，事实上，任何种类的新企业的建立都增加了对会计师的需求，其结果是对有水平的会计师的需求通常要大大超过其供给政府官员通常要有做过法律工作的背景同样，从事管理工作的男女工作人员通常有做过会计工作的经历，他们对理财方法和财务管理的基本原则一般都十分熟悉DISTINCTION BETWEEN BOOKKEEPING AND ACCOUNTING Earlier accounting procedures were simple in comparison with modern methods. The simple bookkeeping procedures of a hundred years ago have placed in many cases by the data-processing computer. The control ofthe fiscal affairs of an organization must be as scientific as possible in order to be effective.簿记和会计的区别 与现代的会计方法比较起来，早期的会计程序很简单。

一百年前的简单簿记已经在许多情况下由电子计算机的数据处理所取代一个单位的财务控制必须做到尽可能科学，这样才会有效果In the past, a bookkeeper kept the books of accounts for an organization; the present-day ac-countants’ job developed from the bookkeepers’ job. Today, a sharp distinction is made betweenthe relatively unchanged works performed by a bookkeeper and the more sophisticated duties ofPage 1 of 122会计英语the accountants. The bookkeeper simply enters data in financial records books; the accountantmust understand entire system of records so that he or she can analyze and interpret business transaction. To explain the difference briefly, the accountant sets up a bookkeeping system andinterprets the data in it, whereas the bookkeeper performs the routine work of recording figures in books. Because interpretation of the figures is such an important part of the accountant’s function, accounting has often been described as an art.过去簿记员的工作是记录一个单位的往来账目，而当今会计师的工作在簿记员的工作有所发展。

现在，人们对簿记员从事的相当不变的工作与会计师所担任的较复杂的工作做了明显的区分簿记员的工作只是登记账簿，而会计师必须了解账目的全部体系，从而可以对业务交易进行分析和解释这一区别简单说来就是：会计师要设立簿记体系，并对其中的资料进行解释；而簿记员从事的是往账本里记账这样日常的工作由于解释账目中数字的工作是会计职能很重要的一部分，会计常常被描述为是一种艺术DIVISIONS OF ACCOUNTING The field of accounting is divided into three broad divisions: public, private, and governmental. A certified accountant or a CPA, as the term is usually abbrevi-ated, must pass a series of examinations, after which he or she receives a certificate. In the United States, the certification examinations are prepared and administered by the American Institute ofCertified Public Accountants. The various states or other major governmental jurisdictions set ad-ditional qualifications for residence, experience, and so on. The British equivalent for a CPA iscalled a charted accountant. 会计种类 会计这一行一般分为三大类：公共会计、私人会计和政府部门会计。

注册会计师（或 CPA，注册会计师的缩写），必须通过一系列考试方可得到证书在美国，这种资格考试由美国注册会计师协会负责和实施各个州或政府其他主要司法部门对申请人的居住地、经历等其他条件做出规定在英国相当于CPA 的人叫特许会计师CPAs can offer their services to the public on an individual consultant basis for which they receive a fee. In this respect or many others, they are similar to doctors or lawyers. Like them, CPAs may be self-employed or partners in a firm; or they may be employed by an accounting firm.注册会计师可以就每笔咨询业务向公众提供收费服务在这方面和许多其它方面，他们与医生和律师很相似与医生和律师一样，注册会计师可以是个体经营，也可以是在一个公司合伙经营，他们也可以由会计公司雇佣Many accountants worked in government offices or for nonprofit organizations. These two areas are often joined under the term government and institutional accounting. The two are similarbecause of lega。