金融英语滕新.doc

Part one Accounting I. Financial Accounting 1. Definition Accounting is the system that measures business activities, processes such information into reports, and communicates these findings to  HYPERLINK file:///G:\\reading\\part4\\part4Sect1_1-text.htm \l # decision makers.  HYPERLINK file:///G:\\reading\\part4\\part4Sect1_1-text.htm \l # Financial statements are the documents that report on an individuals or an organizations business in monetary amounts. 一、财务会计 1．定义 会计是对企业经营活动进行衡量，将得到的数据信息制作成报告并把最终结果提供给决策人的系统。财务报表是用货币金额反映个人或机构业务的文件。  HYPERLINK file:///G:\\reading\\part4\\part4Sect1_1-text.htm \l # Bookkeeping is a procedural element of accounting as arithmetic is a procedural element of mathematics. Increasingly, people are using computers to do much of the detailed bookkeeping work at all levels in households, businesses, and organizations of all types. 像算术是数学的一个组成一样，簿记是会计流程中的一个步骤。在各种类型的家庭、企和机构中，人们越来越多地大部分运用计算机来做各种类型的、详细的簿记工作。 2. Users of Accounting Information 2．会计信息的使用者 图1表明了会计在企业中的作用。 Decision makers beg for information. The more important decision, the greater the need for relevant information. Virtually all businesses and most individuals keep accounting records to aid decision making. Most of the material herein describes business situations, but the principles of accounting apply to the financial considerations of individuals as well. The following sections discuss the range of people and group who use accounting information and the decisions they make. 决策者需要信息。决策越重要，越需要获取相关的信息。事实上，所有的企业和大多数个人都会保留会计记录以帮助决策。这里大部分资料是阐述企业业务状况的，但同样地，会计原理也适用于个人财务事务。下面的部分讨论各种不同的团体和个人运用会计信息并进行决策。 Individuals. People such as Melissa Roberts use accounting information in day to day affairs to manage their  HYPERLINK file:///G:\\reading\\part4\\part4Sect1_2-text.htm \l # bank accounts, to evaluate job prospects, to make investments, and to decide whether to rent or to buy a house. 个人。像Melissa Roberts这样的个人，在日常事务中运用会计信息来管理银行账户、评估自己的职业前景、进行投资、作出是租房或是买房的决定。 Businesses.