Chapter one Introduction to Accounting 1.1 Bookkeeping and Accounting
Accounting is an information system that identifies，measures，records and communicates relevant，reliable，consistent，and comparable information about an organization’s economic activity. Its objective is to help people make better decisions.
An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. Owners, managers, creditors, and governmental agencies need this information.
An individual who earns living by recording the financial activities of business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by an accountant. Accountant is the individual who understands the accounting principles, theoretical and practical application, and can manage, analyze, and interpret the accounting records. The bookkeeper is concerned with techniques involving the recording of transactions, and the accountant’s objective is the use of data for interpretation.
第一章['t??pt?]会计导论[.intr?'d?k??n]
1.1 簿记与会计
会计是一个信息系统，[ai'dent?fai]辨别、['me??z]测量、记录和交流相关的['rel?v?nt]、可靠的[ri'lai?bl]、持续的[k?n'sist?nt]和可比的['k?mp?r?bl]一个组织经济活动的信息。它的目标是帮助人们做出更好的决定。
对在商业事业取得成功感兴趣的人，对账簿和会计的原理['prins?pl]的理解是必要的[i'sen??l]。账簿和会计的目的['p?:p?s]是提供消息关于[k?n's?:ni?]一个企业的财务事务。业主，经理，债权人['kredit?]，和政府的代理['eid??nsi]需要这些消息。
一个个体[.indi'vidju?l]通过记录企业的财务信息赚取生计（earn living）是簿记员；分类['kl?sifai]与汇总企业交易[tr?n'z?k??nz]和解释[in't?:priti?]它们影响[i'fekt]的过程是被会计完成[?'k?mpli?t]的。会计师是知道会计准则、理论[θi?'retik?l,]与实际['pr?ktik?l]应用[.?pli'kei??n]，能够管理、分析和解释会计记录的人。簿记员涉及（is concerned with）一些技术[tek'ni:k]包括记录交易，会计师的目的是使用数据作解释[in.t?:pri'tei??n]。
1.2 The Field of Professional Accounting
There are three fields of professional accounting.
Public accounting is an area of accounting where accountants perform their services for the general public rather than for a single organization. The basic services provided by a public accountant are auditing and preparing tax reports, assisting in various tax problems, and making recommendations for business decisions.
Most of the people in the public accounting are licensed as certified public accountants（CPAs）.Almost all countries in the world have laws for the CPAs. In USA, the certification examinations are prepared and administrated by the American Institute of Certified Public Accountant (AICPA).The equivalent of a CPA in UK is called a chartered accountant. Chinese Institute of Certified Public Accountants (CICPA) is responsible for administrating Chinese CPAs.
Private accounting is an area of accounting where accountants perform their services for a single organization. The private accountant maintains the accounting records and provides management with financial data needed for business decisions.
Accountants provide services to all types of business entities. It is important, therefore, that you are familiar with the characteristics of the different forms of business organization. The three forms of business ownership are clearly presented in the text and are summarized as follows. 1.2 专业会计领域
专业会计包含三个方面。
公共会计是会计的一个领域，会计师提供他们的服务给公众（general public）而不是一个单一的组织。公共会计师提供的基础服务是审计['?:diti?]和准备税务报告，辅助各种税务问题，为商务决策提供建议[.rek?men'dei??n]。
从事公共会计的大多数人都是得到领有执照的['lais?nst]注册会计师
['s?:ti.faid]。世界上几乎所有的国家都有关于CPA的法规。在美国，认证考试(certification examinations)是由美国会计师协会['institju:t]准备与实施[?d'ministreit]的。CPA相当于[i'kwiv?l?nt]英国的特许['t?ɑ:t?d]会计师.中国注册会计师协会对中国注册会计师负责。
私用['praivit]会计是会计的一个领域，会计师提供他们的服务给单一的企业。私用会计维护[mein'tein]会计信息，为管理部门提供企业决策所需要的财务数据。
会计师提供服务于所有类型的商务实体。它是重要的，因为，你必须熟悉（be familiar with)商务组织不同形态的特点。企业所有权(business ownership)的三种形式在文章中被清楚地阐述，概述['s?m?raiz]如下。
A single or sole proprietorship is a business that is owned by one individual but is not established as a separate entity under the law.
A partnership differs from a single proprietorship only in that it has more than one owner. The owner or owners of proprietorships and partnerships are personally liable for the debts of the business.
A corporation is established under the law as a separate entity，hence, its owners (shareholders) are not liable for the debts of the corporation.
The chief accounting officer in a medium-sized or large business is usually called the controller, who manages the work of the accounting staff. The work of accountant in a private business mainly includes the design of accounting system, cost accounting, internal control and auditing.
Government and nonprofit accounting is an area of accounting where accountant perform their service for local, state，and federal governmental agencies, as well as for nonprofit organizations. The government accountant performs all the functions of private or public accountant. Nonprofit organizations include universities, hospitals, churches, symphony orchestras, charitable organization and so on. Nonprofit accounting follows a pattern of accounting that is similar to governmental accounting.
个人独资企业[pr?'prai?t?.?ip]是在法律下个人独有的[.indi'vidju?l]而不是被作为单独实体(separate entity)被确立[is't?bli?t]的企业。
合伙企业不同于（differs from）独资企业仅仅在于它有多个拥有者。独资企业与合伙企业的拥有者对企业债务承担个人责任['lai?bl]。
公司是被依法确立的一个单独实体；因此[hens]，他的所有者（股东['???.h?uld?]）不对公司债务承担责任。
财务总监（CAO）在中型['mi:di?msaizd]或大型企业经常被叫做控制人，管理会计工作人员[stɑ:f]。在私人企业从事会计工作，主要包括设计会计系统，成本会计，内部[in't?:n?l]控制和审计['?:diti?]。
政府与非盈利[.n?n'pr?fit]组织会计是会计的一个领域，会计师提供他们的服务给地方的['l?uk?l]，国家的，和联邦['fed?r?l]政府机构，以及非营利组织。政府会计执行私用与公共会计所有职能。非营利组织包括大学，医院，教堂，交响乐['simf?ni]团['?:kistr?], 慈善['t??rit?bl]组织等等。非盈利会计与政府会计的模式['p?t?n] 相类似。
1.3 Accounting Concept and Principles
Accounting practice needs certain guidelines for action. The accounting principles provide guidelines or directives to accounting practice. The generally accepted accounting principles (GAAP) consist of a number of concepts, principles and assumption:
The accounting entity concept:An accounting entity is any economic unit that controls resources and engages in economic activities. Every business is perceived to be or treated as an entity, separating and distincting from its owner(s) and from any other business. The accounting entity concept is applied to all form of organizations: single proprietorship, partnership and corporation.
The objectivity principle:The objective principle requires business transactions and financial statements to be based upon objective and verifiable evidence. Each accounting transaction should be supported by business documents (known as source documents), such as invoices, purchase orders, receipts, or canceled checks. Therefore, the information on the accounting records and financial statements can be verified.
The cost principle:The cost principle states that for accounting purposes, all business transactions will be recorded at cost or the actually dollars paid. These costs will be maintained in the accounting records until the asset are sold, expired or consumed. Cost provides a reliable measurement of the asset’s value at the time it is acquired, eliminating 1.3 会计概念['k?nsept]与准则
会计实践需要某些行为准则。会计准则为会计实践提供标准与法规[di'rektiv]。一般公认的会计准则由一些概念，准则和假设[?'s?mp??n]组成：
会计主体概念：会计主体是在经济活动中掌握资源并从事(engage in)经济的经济单位。每个企业都被认为[p?'si:v]或被视为一个主体，以区分['sep?reiti?]和鉴别与它的所有者和其他企业。会计主体概念被用于所有的组织形式：独资企业，合伙企业和公司。
客观性原则：客观性原则要求商务交易[tr?n'z?k??n]与财务报表(financial statement)基于客观可核实['veri.fai?bl]的证据['evid?ns]。每个会计交易都应该被商业文件所支持（称为源文件），例如发票['inv?is]，采购['p?:t??s]订单，收据[ri'si:t]，或者作废的['k?nsl]账单。因此，会计记录和财务报表的信息可以被验证['verifai]。
成本原则：成本原则规定，对于会计目标，所有商务交易将被以成本价或实际支付价记录。成本必须在会计记录中保持到资产['?set]被出售，到期[iks'pai?] 或用光。成本为资产被取得[?'kwai?d]时的价值提供了一个可靠的计量['me??m?nt]，消除了高估或低估的可能。
the possibility of someone’s overvaluing or undervaluing the asset.
The gonging-concern principle:Going-concern principle holds that the entity will remain in operation for the foreseeable future. It will use its assets to carry on its operations, and with the exception of merchandise, not offer the assets for sale. If an entity will not continue into the future (for example, due to bankruptcy), the historical cost figures will be irrelevant and liquidation values will be reported.
Revenue recognition principle:The revenue recognition principle requires that revenue be recognized at the time it is earned. The following three points are essential for as to understand the revenue recognition principle:
The inflow of assets associated with revenue does not have to be in the form of cash.
Revenue is earned at the time services are rendered or at the time title to goods sold is transferred.
The amount of revenue equals cash received plus the cash equivalent (fair value) of other assets received.
The accounting period principle:The accounting period principle identifies a business’s activities during a specific time period, which is called accounting period. An organization usually uses one year as its primary accounting period. However, an organization can also prepare interim financial reports that cover one month or a three-month period.
持续经营原则：持续经营原则认为，实体将持续经营在可预见的[f?:'si:?bl]未来。它将运用资产继续进行（carry on）经营，除了商品['m?:t??ndaiz]，不提供资产出售。如果一个实体不能延续到未来（例如，由于破产['b??kr?ptsi]），历史成本数据['fig?] 将无关紧要[i'reliv?nt]，清算[.likwi'dei??n]价值将被报告。
收入['revinju:]确认[.rek?g'ni??n]原则：收入确认原则规定，收入在其获得时加以确认。以下是关于（as to）理解收入却认原则必不可少的[i'sen??l]（be essential for 对…必不可少）三点：
与收入有关的(associate with)资产流入['infl?u]不一定以现金形式。
取得收入的时间是，服务被提供['rend?]的时间，或者已销售货物（goods sold）所有权（title to）被转移[tr?ns'f?:]的时间。
收入总额等于['i:kw?l] 现金收入[ri'si:v]加上其他资产收入的现金等价物（公允价值）。
会计期间原则：会计期间原则确定一个企业的活动在一个特殊的时间段，它被叫做会计期间。一个组织通常以一年为其主要的会计期间。然而，一个组织也可以准备中期['int?rim]财务报表，包括一个月或三个月（一个季度）。
Materiality principle: The materiality principle indicates that the requirements of accounting principles may be ignored if their effects on the financial statement are unimportant to users. An accountant makes a judgment that considers whether an amount is larger enough to influence or change the decisions of people who rely on certain information. If the amount does not affect the decision, a more expedient accounting method may be used for that item.
Matching principle: The matching principle requires that expenses be reported in the same accounting period as revenues that were earned as result of expenses. The matching of expense with revenues will sometimes require a company to predict future events.
Conservatism principle:The conservatism principle implies that if two or more valid alternatives exist, the preference for possible accounting measurement errors should be in the direction of understatement rather than overstatement of assets and income.
Full-disclosure principle:The full disclosure principle requires that financial statements and their accompanying financial notes include all relevant information about the operations,financial position, and cash flows of the entity. In other words, significant information should not be withheld and sufficient information should be included to make the financial report understandable.
重要性[m?.ti?ri'?liti]原则：重要性原则表明，对会计报表的使用者来说影响不重要的会计准则的要求是可以忽略的。一个会计师做出判断需要考虑的是，一个数据是否大到足够影响或改变依赖(rely on)这些特定信息的人们的决定。如果这个数据不影响决定，一个更适宜[iks'pi:di?nt]的会计方法将被用于该项目。
配比['m?t?i?]原则：配比原则要求，在发生费用[iks'pens]所取得收入的同一会计期间内报告费用。费用与收入的配比有时需要公司去预测[pri'dikt]未来事项。
谨慎性[k?n's?:v?tiz?m原则：谨慎性原则意味着，如果两个或更多有效['v?lid]替代品[?:l't?:n?tiv]存在，优先考虑会计计量误差倾向(in the direction of)保守陈述而不是夸大资产与收入。
充分披露原则：充分披露原则要求，财务报表与其相应的财务票据包含所有与经营[.?p?'rei??n]有关的信息，财务状态，以及实体现金流。换句话说，重要[sig'nifik?nt]信息不能被扣留[wie'held]，应该包含充足的[s?'fi??nt]信息使财务报告可理解。
1.4 Ethics in Accounting
Ethics are beliefs that differentiate right from wrong. Ethics are crucial in accounting. In recent years, there have been widespread interests in accounting ethics, due partly to wide media coverage of events involving a host of misdeeds, such as insider trading, tax evasion, audit failure, and fraud. Reports of unethical behavior are a threat to public confidence in the accounting profession.
Almost all major accounting associations in the world have a code of professional conduct. Though differences exist among different accounting ethics code, the basic ethical standards that are expected of professional accountants are confidentiality, competence, objectivity, and integrity.
Confidentiality:Accountants have a duty to refrain from disclosing confidential information unless legally obligated to do so.
Competence:Accountants have a duty to perform their professional duties according to high standards and to ensure that they stay with current changes in the profession.
Objectivity:Accountants must fully disclose all relevant information that assists users to understand financial reports.
Integrity: Accountants have a responsibility to report favorable as well as unfavorable information and to refrain from taking actions which undermine an organization’s legitimate and ethical objectives. 1.4会计道德规范
道德是对是非对错的信仰。道德是会计的关键。在近些年，会计道德已经引起广泛关注，部分原因是媒体广泛的报道一系列(a host of)犯罪行为，例如内幕交易，偷逃[i'vei??n]税款，审计['?:dit]失败['feilj?]，和欺诈[fr?:d]。不道德行为的报道是对会计行业公信力的一种威胁。
世界上几乎所有的会计协会[?.s?usi'ei??n]都有一个职业行为规范。尽管不同的会计准则之间存在差异，基本的道德标准['st?nd?d]是希望会计行业具有机密性[.k?nfi.den?i'?liti]，竞争力['k?mpit?ns]，客观性，公正性[in'tegriti]。
机密性：会计师有责任去避免[ri'frein]泄露[dis'kl?uz]机密信息，除非在法律上['li:g?li]有义务['?bligeit]这样做。
竞争力:会计师有责任按高标准履行他们的职责，确保他们与行业的前沿变化并驾齐驱。
客观性：会计师必须充分披露相关信息，帮助使用者们去理解财务报告。
公正性：会计师有责任报告利好与非利好消息，避免采取破坏[.?nd?'main]组织合法性[li'd?itimit]及道德目标的行为。
第一单元A 上帝显灵 1罗布·博尔医生正渴望吃上一顿热乎乎的火鸡晚餐和苹果馅饼。这位52岁的内科医生在他的家庭诊所忙碌了整整一个星期，治疗那些患有咽喉疼痛或耳朵感染的病人，这时正准备在他所属教会的年度筹款晚宴上享受一些家常烹饪，并和教友相聚。 2博尔和家人走进拥挤的圣约翰联合基督教会体育馆，发现很多人排着长队等座。对此他已司空见惯。伊利诺伊州莫克那镇的火鸡宴已成为深受欢迎的活动，成百上千的人从芝加哥周围的郊区赶来参加这项活动。许多人甚至不是这个教会的会员，他们只是听说这里有美食，愿意花上10美元饱餐一顿，同时为教会的新活动中心做点贡献。博尔和妻子达娜还有他们14岁的儿子凯尔每年都来。 3博尔刚坐下，还没来得及把餐巾在膝盖上放好，就听到房间另一头传来了喧闹声。“快帮帮忙！”一个女人大叫着。“有人知道怎么做海姆利克急救吗？” 4 博尔医生一跃而起，看到一个银发老太太伏在椅子上。“我是医生，出什么事了？”博尔对围在76岁的帕特·罗勒身边的人群问道。 5“我婆婆被一块火鸡卡住了。”焦急的科琳·罗勒答道，“我们已经试过海姆利克急救了，但没有效果。”博尔从后环抱住帕特，将手放在她的腹部，用拳头使劲往上推，但没有任何动静。他迅速把帕特扶起来，放到地上，让她的姿势更有利于急救。他又用海姆利克急救试了两次，但仍不见效。 6 这太不可思议了，博尔心想。他开始担心自己救不了她。抬起头，他认出了史蒂夫?霍布林，他办公室附近一家医院的护士。“史蒂夫，你把手指伸进她的喉咙，看看能否掏出什么，”他吩咐道。霍布林将手指伸进去，掏出了一小块火鸡。 7但是帕特仍然没有呼吸。事实上，她的脸色正在迅速变青。显然她的喉咙里还卡着食物。博尔知道，要把空气送入她的肺部，必须采取极端的行动，而且要快。唯一可以做的就是进行紧急气管切开手术。 8 “打911！给我拿把锋利的刀过来！”他大声喊道。他的妻子赶紧跑向厨房，霍布林则把他的小折刀递了过来。 9 博尔以前从未做过这种手术。他回想起唯一一次看过别人做这种手术，还是20年前在医院实习的时候。那次手术是由外科专家在无菌
会计专业词汇英语翻译 今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置：西财英语>>财经英语学习>>会计英语>>文章正文 专题栏目 财经词汇 文献专题 财经词汇 文献专题 最新热门 母亲节专题 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 金融专业名词翻译（八） 金融专业名词翻译（七） 商务英语口语（十四） 商务英语口语（十三） 席慕容《一棵开花的树》（… 放松，微笑，创造 [图文]跳舞学数学函数图象… 最新推荐 体育英语——水上运动英语 外贸常用词语和术语（五） 外贸常用词语和术语（四） 商务英语email高手如何询… 外贸常用词语和术语（三） 外贸常用词语和术语（二） 外贸常用词语和术语（一） 外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30
相关文章 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 会计英语词汇漫谈（四） 会计专业词汇英语翻译 政治风险political risk 再开票中心re-invoicing 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 investments 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 国际存货管理international inventory management 股利转移dividend remittances 公司内部贷款inter-company 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 配比原则matching 旅游、饮食服务企业会计accounting of tourism and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agricultural enterprises 实现原则realization principle 历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises
Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事)，但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东，而企业价值最大化包含所有的财务债券持有者，包括普通股股东，债权人和优先股股东。 Given these assumptions，shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设，从长期来看，股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施，能提供由于全面的一个措施的一个公司的站。给这些臆说，股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益，社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中，经理可能忽视股东的利益，而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源，除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股，普通股，资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产，也就是公司拥有的东西，是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的，通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格，而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益（留存收益）时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低，这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券，偿还债务，股票销售和回购，以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里，安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况，因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入，这是因为利息是税前支付的，公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值，但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率，用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中，货币时间价值是最重要的，也称作是折现调整现金流量折价分析。
A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive. The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits. A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner. A corporation is a business that is organized as a separate legal entity under the law. Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. The shareholders are not personally liable for(对……有责任) the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders. A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive.一人拥有和控制的企业被称为个人独资企业。这种企业形式比较简单，而且通常投资额较小。The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits.个人独资企业的所有者对企业内所有的事务制定决策并拥有企业的全部利润。A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.合伙企业是由两个或以上的人（合伙人）共同拥有和控制的企业组织形式。一般在合伙企业中，每个合伙人对企业债务都承担无限责任。同时，合伙企业的寿命也是有限的，企业可能因为某个合伙人死亡或退休而终止。 A corporation is a business that is organized as a separate legal entity under the law.公司是依照法律规定成立的独立法人组织。Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. 公司由股东拥有，股东通过购买公司的股份为公司提供资本。The shareholders are not personally liable for the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders. 股东个人对公司的债务不承担无限责任。大多数公司的经营业务由股东选出的董事会实施控制。
人教版九年级英语课文翻译 一单元 SECTION A 1a 我通过制作抽认卡来学习。通过和朋友一起学习。通过听磁带。通过做抽认卡。通过向老师求助。通过读课本。通过制作单词本。 1c A：你怎么为考试而学习。B：我通过参加学习小组来学习。 2a 1、你是通过看英文录像学英语的吗？ 2、你曾和朋友们练习过对话吗？ 3、听磁带怎么样？ 4、大声朗读以练习发音怎么样？5、我曾经通过参加学习小组的方式学习过吗？ 2b A是的，我通过那种学习方式学到了很多。B、哦，是的，它提高了我说英语的能力。C、有时那样做。我觉得他有用。D、不。（通过看英语录像学习）太难了，无法理解录像中的人所说的话。 2c A你曾经通过参加学习小组来学习吗？B、是的，我参加赤字，通过那种方式我学到了很多。 Grammer Focus 你怎么为准备一场考试而学习？我靠听磁带。你怎样学习英语？我通过参加学习小组来学习。你通过大声朗读来学习英语吗？是的，我是。你曾和朋友们练习过对话吗？哦，是的，他提高了我说英语的能力。你曾经通过参加学习？小组来学习吗？是的，我参加过。通过那种方式我学习到了很多。 3a如何才能学得最好 这星期我们询问了新星高中的同学关于学习更多英语的最佳方法的问题。许多同学说他们通过使用英语为学习它，一些还有很特别的建议。比如，李莉莲说学习新单词的最好的方法是阅读英语杂志。她说记忆浒音乐的歌词也有一些作用。当我们问及学习语法的问题时，她说：“我从不学习语法。它太枯燥了。” 魏明有不同的看法。他学习英语已经6年了，并且确实喜欢英语。他认为学习语法是学习一门语言的一种好方法。他还认为观看英语电影也不错，国灰他可以看到演员说话的情形。但是，有时候他发现看英语电影是件很头痛的事情，因为那些演员说话太快了。 刘畅说加入学校英语俱乐部是提高英语最好的方法。学生有很多练习的机会并且他们也有很多乐趣。她补充说和朋友练习会话一点用处也没有。“我们会因为某件事变得很激动，最后用汉语来讲，”她说。 3b A：我正在作一个关于学习英语的调查。我能问你一些问题吗？B：当然。A：太好了！你叫什么名字？B：魏明。A：那么你是怎样学习英语的，魏明？B：…… 4 A：你列词汇表吗？B：噢，是的。我常那样做。 SECTION B 1a我不会发其中一些单词的音。我不会拼写一些英语单词。我听不懂英语口语。我在语法上犯错误。我读得很慢。1b我不知道怎么使用逗号。 2a 1、不能正确发音。 2、忘记很多生词。 3、人们和我说话时我不能每次都听懂。 4、不能理解杂志中的单词。 5、没有获得很多写作训练。 2B A、你可以一直将生词写在你的笔记本里，并在家学习它们。B、你应该找一个笔友。C、听力能起作用。D、为什么不加入一个英语俱乐部来练习说英语呢？ 2C A：我没有搭档来练习英语。B、也许我应该加入一个英语俱乐部。 3a我是怎样学习英语的 去年英语课对我来说很难。首先，对我来说听懂老师说话很难。开始，她说的太快，我不能听懂每个单词，后来，我意识到如果你听不懂每个单词并没有关系。而且我害怕在班上说话，因为我认为同学们可能会嘲笑我。我也不是总能造出完整的句子。然后我开始看英文电视。那很有用。我认为做大量听力练习是成为一个好的语言学习者的秘决之一。另一件我觉得很难的事是英语语法。所以我决定在每节课上记大量语法要点。然后我开始用我正在学的语法自己写新句子。这样作用处之大令人惊奇。现在我很喜欢学英语并且这学期我得了个A。我的老师对我印象很深。作者觉学英语很难是因为……1、老师发音差。2、她说话时人们总是嘲笑她。3、她在造完整的句子方面有困难。4、英语语法很难。当她开始…她的英语提高了。5、和说英语的朋友一起出去。6、大量的听力练习。7、在自己组织的句子里使用语法。 3b 亲爱的，我知道学英语不容易，但我有一些想法可能有用。你说你不能理解说话太快的人。那么，你可以尽量听最重要的单词，而不是每个单词。 4 1、关于学英语什么不容易。2、就这一点你作了什么？3、你最喜欢的学习更多英语的方式是什么？韩文说如果人
会计方面专业术语的英文翻译 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
会计方面专业术语的xx 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 agreementxx 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
Unit 1 People around us p.3 My grandma My grandma was a short woman with grey hair. She was always cheerful. She was a very good cook. Her dishes were probably the best in the world! I will never forget the taste, and the smell as well. Grandma took care of my family. She was really kind and patient. She died two years ago and I miss her very much. —Ben Alice Alice is my best friend. She is a tall girl with glasses. She often tells me jokes to make me laugh, but she never makes fun of others. Alice is a smart girl. She is good at Maths. We often study and play table tennis together.I hope we will always remain friends. —Joyce Mr Li Mr Li is my Maths teacher. He is tall and thin. His classes are always full of fun. He uses lots of games in his teaching. Mr Li is strict about our studies, but he always encourages us and gives us support. He often says, “Never give up and you’ll be successful.” —Amy 我的奶奶 我的奶奶是一个有着灰色头发的矮个子女人。她总是很快乐的。她是一个很好的厨
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
Unit1 TextA Winston chnrchiee-His other life温斯顿?丘吉尔――他的另一种生活 Mary ?soames玛丽索姆斯 1.My father, Winston Churchill, began his love affair with painting in his 40s, amid disastrous circumstances. As First Lord of the Admiralty i in 1915, he had been deeply involved in a campaign in the Dardanelles that could have shortened the course of a bloody world war. But when the mission failed, with great loss of life, Churchill paid the price, both publicly and privately: He was removed from the Admiralty and lost his position of political influence..我的父亲温斯顿?丘吉尔是在40几岁开始迷恋上绘画的，当时他正身处逆境。1915年，作为海军大臣，他深深地卷入了达达尼尔海峡的一场战役。原本那次战役是能够缩短一场血腥的世界大战的，但它却失败了，人员伤亡惨重，为此丘吉尔作为公务员和个人都付出了代价：他被免去了海军部的职务，失去了显赫的政治地位。 2. Overwhelmed by the disaster —“I thought he would die of grief，，，said his wife, Clementine he retired with his family to Hoe Farm, a country retreat in Surrey. There, as Churchill later recalled, “The muse of painting came to my rescue!”“我本以为他会因忧伤而死的。”他的妻子克莱门泰因说。被这一不幸压垮的他同家人一起退隐到萨里郡的一个乡间居处---耘锄农场。在那儿，正如丘吉尔日后所回忆的，“绘画女神拯救了我!” 3. One day when he was wandering in the garden, he chanced upon his sister-in-law sketching with watercolours. He watched her for a few minutes, then borrowed her brush and tried his hand — and the muse w_d her magic. From that day forward, Winston was in love with painting. 一天他正在花园里漫步，正巧碰上他的弟妹在用水彩画素描。他观看了她几分钟，然后借过她的画笔，试了一下身手----于是缪斯女神施展了她的魔法。自那天以后，温斯顿便爱上了绘画。 4.Delighted with anything that distracted Winston from the dark thoughts that overwhelmed him, Clementine rushed off to buy whatever paints and materials she could find. Watercolours, oil paints, paper, canvas 一Hoe Farm was soon filled with everything a painter could want or need. 任何能让沉浸在忧思中的温斯顿分心的事情都让克莱门泰因高兴。于是，她赶紧去买来她所能找到的各种颜料和画具。水彩颜料、油画颜料、纸张、帆布画布---很快耘锄农场里便堆满了一个绘画者可能想要或需要的各样东西。 5.Painting in oils turned out to be Winston’s great love —but the first steps were strangely difficult. He contemplated the blank whiteness of his first canvas with unaccustomed nervousness. He later recalled. 画油画最终成了温斯顿的一大爱好---但是最初几步却出奇地艰难。他凝视着他的第一块空白画布，异乎寻常地紧张。 6.“Very hesitantly I selected a tube of blue paint,and with infinite precaution made a mark about as big as a bean on the snow-white field. At that moment heard the sound of a motorcar in the drive and threw down my brush in a panic. I was even more alarmed when I saw who stepped from the car: the wife of Sir John Lavery, the celebrated painter who lived nearby. 他日后回忆道：“我迟疑不决地选了一管蓝色颜料，然后小心翼翼地在雪白的底子上的画上蚕豆般大小的一笔。就在这时，我听到车道上传来一辆汽车的声音，于是惊恐地丢下我的画笔。当我看清是谁从汽车里走出来时，更是惊慌失措。来者正是住在附近的著名画家约翰?莱佛利爵士的妻子。 7.“‘Painting!，she declared. 'What fun. But what are you waiting for?Let me have the brush —the big one.，She plunged into the paints and before 丨knew it, she had swept several fierce strokes and slashes of blue on the absolutely terrified canvas. Anyone could see it could not hit