[会计英语概述.docxVIP

Accounting EnglishAccounting is the system that measures business activities, processes that information into reports, and communicates the results to decision-makers. 会计是计量企业经济活动，处理并加工经济信息，并将处理结果与决策者进行交流的信息系统。 Managers of businesses and other users use accounting information to set goals for their organizations, to evaluate progress toward those goals, and to take corrective action if necessary. 企业管理者及其他会计信息使用者利用会计信息为企业和团体制定目标，评价为实现目标而付出的努力，并在必要时采取改进措施。 Accounting may be divided into two parts:financial accounting and management accounting. 会计可以分为财务会计与管理会计两部分。 Management accounting, or managerial accounting, provides information mainly to management of a firm, analyzing individual and specific problems for decision making in various departments of a business. 管理会计主要对企业的管理层提供信息，作为企业内部各个部门进行决策的依据。 In contrast, financial accounting is related to preparation of reports and statements for users both inside and outside a firm. 与管理会计不同，财务会计编制财务报表，既为企业内部使用，又提供给企业外部各界使用。 Accounting may be defined as a process of identifying, measuring and communicating economic information to permit informed judgements and decisions by users of information. 会计可被定义为一种确认、计量和沟通经济信息的过程，它被用来对用户提供信息，作出判断，进行决策。 Among the wide range of users of financial accounting are management of a business, investors, creditors, governmental organizations, securities and exchange commission, trade unions, insurance companies, financial analysts and consulting institutions and so on. 财务会计信息提供给广泛的用户，包括企业的管理层、投资者、债权人、政府机构、证券交易委员会、工会、保险公司、财务分析与咨询机构等。 The rules that govern how accountants measure, process, and communicate financial information fall under the heading gaap, which stands for gernerally accepted accounting principles. 指导会计去计量、处理并交流财务信息的规范，被称为一般公认会计原则。 The most basic tool of accounting is the accounting equation, which presents the resources of the business and the claim to those resources. 会计最基本的工具就是会计方程式，它反映企业拥有的经济资源及对该资源的求偿权。 Financial reports, or accounting reports, are end product of accounting pro