关于会计的英文翻译

关于会计的英文翻译

2002年萨班斯法案

影响会计专业及企业管治的法案

美国所有上市公司的行政总裁及首席财务官必须证明其季度报表和年度报告的准确性。

违反本法案可能会导致刑事处罚。

欺诈性财务报告，是指刻意设计的具有误导性的财务报表。它的产生源于虚假记录（如 控的库存记录）、不真实交易（虚构的销售）或者对各种不同会计政策的滥用。

有问题直接联系我。

顺便问一下，你看得是哪本外文教材？？《Finacial Aounting》

Money Measure

货币计量

- Recording of all business transactions in terms of money

以货币形式记录所有的交易。

- Money is only factor mon to all business transactions

货币是唯一适用于全部交易的要素。

- Basic unit of money determined by country in which business resides

货币的基本计量单位取决于业务所在国。

- Exchange rates used to translate transactions from one currency to the other

使用汇率对交易中的不同货币进行转换。

关于会计的英文翻译 bookkeeping versus aounting

备查（簿）记录与会计记录

备查（簿）记录：是对财务交易事项的重复性、机械性的记录，并对该项记录进行存档。

会计记录：是以满足用户使用为目的的信息系统。它的建立的目标基于对信息的分析、解释和使用。

你查阅会计英语就会知道。

jianchidaodizheng@163

会计的英文翻译

什么是坏账费用？

一个的商业收入陈述登记——描绘出不可收集的应收账款数额——在给定的时期内发生。按照会计分录——每次数额增长坏账费用——一个等同的数额被赊账于商业坏账的限额。

Aounting；aountancy；aountant；bookkeeper；bursar 都是会计的意思

通过资产减去负债的业主代表在商业投资。

关于会计的几句话英文翻译

1、在企业外部与企业有直接经济利益联系的关联方

2、与企业存在间接经济利益联系的的个人、组织和机构

有关会计的几句英文翻译

1ratio of expenses to revenue

成本收益比

2ratio of money owed to total resources controlled

欠款和总资产比

3repaying amounts to creditors,plus interest

偿还金额（含利息）

求英文翻译 有关会计的 谢谢

Aording to the new all and medium-sized enterprises standard, the all enterprise aounts for nearly 95 of legal person's total number of industrial enterprises; The final products of the all enterprise and value of the service aount for nearly 50 of national gross domestic product But in the real work, the aounting bodies of enterprises of quite a few of schools are not very sound, aounting personnel have relatively low quality, every management system is not enough for the norm Check and calculate for the aountant who standardizes the all enterprise, improve aounting information quality, our country made" the aounting system of all enterprise " in 2004 Do not raise the fund to what has been set up within the border to the outside, has managed the economic business of aller enterprises and taken the treatment method of simplifying Reduced greatly by the work load of personnel's daily aounting of this financial aounting, can put more energy inside enterprises to control, financial affairs yze and make policy work e up, can verse invite aountant check and calculate the input of cost not merely, can improve aountant's predicting, ysis, decision ability and efficiency of all enterprise too The difference with the British " reporting the financial report criterion of the subject all-scaly " is pared briefly on our country " aounting system of all enterprise " here

会计制度 : aounting system

会计核算:aount/ aounting

会计准则: aounting postulates/aounting standards

会计政策及对於财务报表的释文

1)股本

已注册股本:

10000 普通股,每股港币$1

已发行及全数集资股本

10000 普通股,每股港币$1

2)股权变动

3)营运租约

本公司现有以下在不可取消之营运租约下最少应付土地及楼宇租金

4)向一名董事借贷

这借贷是没有担保,免息及需要偿债的

有错请指正

ps我虽是会计出身,但一直用英文读於是有些中文译得不好,海涵

Organizations That Influence GAAP

影响公认会计准则的组织机构

1Public Company Accounting Oversight Board (PCAOB)

1美国公众公司会计监督委员会

-Created by the Sarbanes-Oxley Act

-根据奥克斯利法案建立

-Regulates the accounting profession and has powers to

determine the standards that auditors must follow

-系统管理会计专业，有权规定审计员必须遵守的技术标准

2Financial Accounting Standards Board (FASB)

2美国财务会计准则委员会

-Most important body for developing and issuing rules one

accounting practice

-建立并发布会计实践准则的最主要机构

-Issues Statements of Financial Accounting Standards

(SFAS)

-发布美国财务会计准则

3American Institute of Certified Public Accountants

(AICPA)

3美国注册会计师协会

-Professional association of certified public accountants

-注册公告会计师的职业化社团

-Influences accounting practice through activities of

senior technical committees

-通过高级技术委员会的活动影响会计实践

Organizations That Influence GAAP (cont’d)

1International Accounting Standards Board (IASB)

1国际会计准则委员会

-An independent board, cooperating with national

accounting standard setters, to develop high quality,

understandable, and enforceable global accounting

standards

-完全独立的委员会，与各国家会计准则制定者合作，建立高质量，易理解，可实施的全球会计准则

-Has published over 40 standards in a series of

international pronouncements

-已在一系列国际宣言中发布超过40条会计准则

2Internal Revenue Service (IRS)

2美国国税局

-Branch of the Department of Treasury

-财政部的下属机构

-Administers the Internal Revenue Code enacted by

Congress

-管理国会制定的国内税收法规实施

-Interprets and enforces US tax laws governing the

assessment and collection of revenues from income taxes

-解释并强制执行美国税法中有关股价和所得税征收的内容

3Securities and Exchange Commission (SEC)

3美国证监会

-Federal agency set up to protect the public by

regulating the issuing, buying, and selling of stocks and

bonds

-通过系统管理股票和债券的发布，买卖保护公众权利的美国联邦机构

-Has legal power to set and enforce accounting policies

for companies whose securities are offered for sale to

the general public

-根据法律有权制定并强制执行会计政策以管理向大众出售有价证券的公司

4Governmental Accounting Standards Board (GASB)

4美国政府会计准则委员会

-Established under same governing body as Financial

-建立在同属监管机构的财政部之下

Accounting Standards Board (FASB)

美国财务会计准则委员会

-Responsible for issuing accounting standards for state

and local governments

-负责代表联邦政府和国家政府发布会计准则

Principles of Accounting 的introduction

ACCOUNTING INFORMATION

You likely have a general concept of what accountants do They capture information about the transactions and events of a business, and summarize that activity in reports that are used by persons interested in the entity But, you likely do not realize the complexity of accomplishing this task It involves a talented blending of technical knowledge and measurement artistry that can only be fully appreciated via extensive study of the subject The best analogy is to say that you probably know what a heart surgeon does, but you no doubt appreciate that considerable knowledge and skill is needed to successfully treat a patient If you were studying to be a surgeon, you would likely begin with some basic anatomy class In this chapter, you will begin your study of accounting by looking at the overall structure of accounting and the basic anatomy of reporting

Be advised that a true understanding of accounting does not come easily It only comes with determination and hard work But, if you persevere, you will be surprised at what you discover about accounting Knowledge of accounting is very valuable to business success And, once you conquer the basics, accounting is actually quite an interesting subject

ACCOUNTING DEFINED: It seems fitting to begin with a more formal definition of accounting: Accounting is a set of concepts and techniques that are used to measure and report financial information about an economic unit The economic unit is generally considered to be a separate enterprise The information is potentially reported to a variety of different types of interested parties These include business managers, owners, creditors, governmental units, financial analysts, and even employees In one way or another, these users of accounting information tend to be concerned about their own interests in the entity Business managers need accounting information to make sound leadership decisions Investors hold out hope for profits that may eventually lead to distributions from the business (eg, "dividends") Creditors are always concerned about the entity's ability to repay its obligations Governmental units need information to tax and regulate Analysts use accounting data to form their opinions on which they base their investment recommendations Employees want to work for successful companies to further their individual careers, and they often have bonuses or options tied to enterprise performance Accounting information about specific entities helps satisfy the needs of all these interested parties

The diversity of interested parties leads to a logical division in the discipline of accounting: financial accounting and managerial accounting Financial accounting is concerned with external reporting of information to parties outside the firm In contrast, managerial accounting is primarily concerned with providing information for internal management You may have some trouble seeing why a distinction is needed; after all aren't we just reporting financial facts Let's look closer at the distinctions

FINANCIAL ACCOUNTING: Consider that financial accounting is targeted toward a broad base of external users, none of whom control the actual preparation of reports or have access to underlying details Their ability to understand and have confidence in reports is directly dependent upon standardization of the principles and practices that are used to prepare the reports Without such standardization, reports of different companies could be hard to understand and even harder to compare As a result, there are well organized processes to bring consistency and structure to financial reporting In the United States, a private sector group called the Financial Accounting Standards Board (FASB) is primarily responsible for developing the rules that form the foundation of financial reporting With the increase in global trade, the International Accounting Standards Board (IASB) has been steadily gaining prominence as a global accounting rule setter

Financial reports prepared under the generally accepted accounting principles (GAAP) promulgated by such standard setting bodies are intended to be general purpose in orientation This means they are not prepared especially for owners, or creditors, or any other particular user group Instead, they are intended to be equally useful for all user groups As such, attempts are made to keep them free from bias (neutral)

MANAGERIAL ACCOUNTING: In sharp contrast to financial accounting, managerial accounting information is intended to serve the specific needs of management Business managers are charged with business planning, controlling, and decision making As such, they may desire specialized reports, budgets, product costing data, and other details that are generally not reported on an external basis Further, management may dictate the parameters under which such information is to be accumulated and presented For instance, GAAP may require that certain research costs be deducted immediately in computing a business's externally reported income; on the other hand, management may see these costs as a long-term investment and stipulate that internal decision making be based upon income numbers that exclude such costs This is their prerogative Hopefully, such internal reporting is being done logically and rationally, but it need not follow any particular set of guidelines

A QUALITY INFORMATION SYSTEM: Both financial accounting and managerial accounting depend upon a strong information system to reliably capture and summarize business transaction data Information technology has radically reshaped this mundane part of the practice of accounting during the past 30 years The era of the "green eye-shaded" accountant has been relegated to the annals of history Now, accounting is more of a dynamic, decision-making discipline, rather than a bookkeeping task

INHERENT LIMITATIONS: Accounting data is not absolute or concrete Considerable amounts of judgment and estimation are necessary to develop the specific accounting measurements that are reported during a particular month, quarter, or year (eg, how much pension expense should be reported now for the future benefits that are being earned by employees now, but the amounts will not be known with certainly until many years to come) About the only way around the problem of utilizing estimation in accounting is to wait until all facts are known with certainty before issuing any reports However, by the time any information could be reported, it would be so stale as to lose its usefulness Thus, in order to timely present information, it is considered to be far better to embrace reasonable estimations in the normal preparation of ongoing financial reports

In addition, accounting has not yet advanced to a state of being able to value a business (or a business's assets) As such, many transactions and events are reported based upon on the historical cost principle (in contrast to fair value) This principle holds that it is better to maintain accountability over certain financial statement elements at amounts that are objective and verifiable, rather than opening the door to random adjustments for value changes that may not be supportable For example, land is initially recorded in the accounting records at its purchase price That historical cost will not be adjusted even if the fair value is perceived as increasing While this enhances the "reliability" of reported data, it can also pose a limitation on its "relevance"

THE ACCOUNTING PROFESSION AND CAREERS

THE ACCOUNTING PROFESSION: To decide to be an accountant is no more descriptive than deciding to be a doctor Obviously, there are many specialty areas Many accountants engage in the practice of "public" accounting, which involves providing audit, tax, and consulting services to the general public To engage in the practice of public accounting usually requires one to be licensed as a CPA (Certified Public Accountant) Auditing involves the examination of transactions and systems that underlie an organization's financial reports, with the ultimate goal of providing an independent report on the appropriateness of financial statements Tax services relate to the providing of help in the preparation and filing of tax returns and the rendering of advice on the tax consequences of alternative actions Consulting services can vary dramatically, and include such diverse activities as information systems engineering to evaluating production methods Many accountants are privately employed directly by small and large businesses (ie, "industry accounting") and not-for-profit agencies (such as hospitals, universities, and charitable groups) They may work in areas of product costing and pricing, budgeting, and the examination of investment alternatives They may focus on internal auditing, which involves looking at controls and procedures in use by their employers Objectives of these reviews are to safeguard company resources and assess the reliability and accuracy of accounting information and accounting systems They may serve as in-house tax accountants, financial managers, or countless other occupations And, it probably goes without saying that many accountants work in the governmental sector, whether it be local, state, or national levels You would expect to find many accountants at the Internal Revenue Service, General Accounting Office, Securities and Exchange Commission ("SEC" -- the USA governmental agency body charged with regulating accounting and reporting by companies whose shares of stock is bought and sold in public markets), and even the Federal Bureau of Investigation

ACCOUNTING AND PROFESSIONAL ETHICS: Because investors and creditors place great reliance on financial statements in making their investment and credit decisions, it is imperative that the financial reporting process be truthful and dependable Accountants are expected to behave in an entirely ethical fashion, and this is generally the case To help insure integrity in the reporting process, the profession has adopted a code of ethics to which its licensed members must adhere In addition, checks and balances via the audit process, government oversight, and the ever vigilant "plaintiff's attorney" all serve a vital role in providing additional safeguards against the errant accountant If you are preparing to enter the accounting profession, you should do so with the intention of behaving with honor and integrity If you are not planning to enter the profession, you will likely rely upon accountants in some aspect of your personal or professional life

You have every right to expect those accountants to behave in a completely trustworthy and ethical fashion After all, you will be entrusting them with your financial resources and confidential information

这个我可以帮到你哦！因为平时就爱收藏和记录这些温柔的英文文案句子！好了，话不多说，马上分享给大家~~

我分别从温柔情话、治愈心灵、小众惊艳、节日表白等4个方面给大家整理了100句温柔的英文文案句子，大概情况如下表：

下面详细给大家奉送上来哦~~记得戳大图哦~~~

1、超级温柔的英文情话，既浪漫又甜蜜！适合说给心爱的TA（他/她）听！——共27句。

2、超级能够治愈心灵的温柔英文金句！特别时候发朋友圈哦！——共19句。

3、小众但是很惊艳的温柔英文句子，特别适合用在创作方面哦——共8句。

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以上就是我给大家分享的100条温柔的英文文案句子，喜欢的话就点个赞呗~~~

依照被显示在主预算方面的6-2, 销售预算是第一预算准备。每个其它预算依靠销售预算。销售预算从销售展望中被获得的。它表示销售收入管理的最佳估计为预算期。不精确的销售预算可能会影响净收入。比如,过度乐观的销售预算可能会导致过多的存货以至于必须卖掉存货以减少亏损。相反, 过度保守的预算由于存货短缺也许导致销售收入损失。

销售预算由各个产品以它的被期望的单位售价作为准备期望的单位销售量。像Hayes 公司, 销售量在第一季度被预计是3,000 个单位, 以500 单位在各个成功的处所增加根据售价的$60 每单位, 销售预算为年, 被显示在例证6-3 。