会计英语翻译chapter.docx

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1、ChapteroneIntroductiontoAccounting1.1BookkeepingandAccountingAccountingisaninformationsystemthatidentifies，measures，recordsandcommunicatesrelevant，reliable，consistent，andcomparableinformationaboutanorganization’seconomicactivity.Itsobjectiveistohelppeop

2、lemakebetterdecisions.Anunderstandingoftheprinciplesofbookkeepingandaccountingisessentialforanyonewhoisinterestedinasuccessfulcareerinbusiness.Thepurposeofbookkeepingandaccountingistoprovideinformationconcerningthefinancialaffairsofabusiness.Owners,mana

3、gers,creditors,andgovernmentalagenciesneedthisinformation.Anindividualwhoearnslivingbyrecordingthefinancialactivitiesofbusinessisknownasabookkeeper,whiletheprocessofclassifyingandsummarizingbusinesstransactionsandinterpretingtheireffectsisaccomplishedby

4、anaccountant.Accountantistheindividualwhounderstandstheaccountingprinciples,theoreticalandpracticalapplication,andcanmanage,analyze,andinterprettheaccountingrecords.Thebookkeeperisconcernedwithtechniquesinvolvingtherecordingoftransactions,andtheaccounta

5、nt’sobjectiveistheuseofdataforinterpretation.第一章['tʃæptə]会计导论[.intrə'dʌkʃən]1.1簿记与会计会计是一个信息系统，[ai'dentəfai]辨别、['meʒəz]测量、记录和交流相关的['reləvənt]、可靠的[ri'laiəbl]、持续的[kən'sistənt]和可比的['kɔmpərəbl]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['prinsəpl]

6、的理解是必要的[i'senʃəl]。账簿和会计的目的['pə:pəs]是提供消息关于[kən'sə:niŋ]一个企业的财务事务。业主，经理，债权人['kreditə]，和政府的代理['eidʒənsi]需要这些消息。一个个体[.indi'vidjuəl]通过记录企业的财务信息赚取生计（earnliving）是簿记员；分类['klæsifai]与汇总企业交易[træn'zækʃənz]和解释[in'tə:pritiŋ]它们影响[i'fekt]的过程是被会计完成[ə'kɔmpliʃt]的。会计师是知道会计

7、准则、理论[θiə'retikəl,]与实际['præktikəl]应用[.æpli'keiʃən]，能够管理、分析和解释会计记录的人。簿记员涉及（isconcernedwith）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.tə:pri'teiʃən]。1.2TheFieldofProfessionalAccountingTherearethreefieldsofprofessionalaccounting.Publicaccountingisanareaofacco

8、untingwhereaccountantsperformtheirservicesforthegeneralpublicratherthanforasingleorganization.Thebasicservicesprovidedbyapublicaccountantareauditingandpreparingtaxreports,assistinginvarioustaxproblems,andmakingrecommendationsforb