會(huì)計(jì)與財(cái)務(wù)管理專(zhuān)業(yè)英語(yǔ)涵蓋了會(huì)計(jì)和財(cái)務(wù)管理的有關(guān)內(nèi)容,分為兩個(gè)部分,共27章
第一部分是會(huì)計(jì)專(zhuān)題,分基礎(chǔ)會(huì)計(jì)和財(cái)務(wù)會(huì)計(jì)兩個(gè)單元,共16章.基礎(chǔ)會(huì)計(jì)單元依次介紹了會(huì)計(jì)等式、會(huì)計(jì)循環(huán)、報(bào)表介紹;財(cái)務(wù)會(huì)計(jì)單元依次介紹了資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用和財(cái)務(wù)報(bào)表.第二部分是財(cái)務(wù)管理專(zhuān)題,共11章,依次介紹了時(shí)間價(jià)值、利率、融資、投資、營(yíng)運(yùn)資金、利潤(rùn)分配和報(bào)表分析.每一章后面都附有詞匯表和補(bǔ)充知識(shí).
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適讀人群 :會(huì)計(jì)與財(cái)務(wù)管理專(zhuān)業(yè)英語(yǔ)不僅適合高等院校管理學(xué)專(zhuān)業(yè)的本科生專(zhuān)業(yè)基礎(chǔ)課教學(xué)使用,而且適合于會(huì)計(jì)學(xué)和財(cái)務(wù)管理專(zhuān)業(yè)本科生的專(zhuān)業(yè)課教學(xué).
PART 1
ACCOUNTING
UNIT1 BAsicAc
ounting
ChApter1 IntroductiontoAcounting
1. 1 Definition of Accounting
AcountingisoftendescribedAsAserviceActivity.ItsfunctionistoprovidequAntitAtive informAtion,primArily finAnciAlin nAture,About economic entities.The scope of Ac
ounting includes first identifying economic events,then meAsuring,recording, summArizing,AndreportingtheinformAtiontousers.Ac
ountingcoversAsignificAntlybroAderscopeofActivitiesthAnbookke
ping.
TheprimAryusersAreinvestorsAnd mAnAgers,butcreditors,government,lAbour unions,AndthegenerAlpublicAlsouseAc
ountinginformAtion.FinAnciAlstAtementsreport Ac
ountinginformAtionthAtprovidesAnswersto questionsAboutresources,eArningprospects,expectedcAshcol
ections,expensestobeincur
ed,debtGpAyingAbility,tAx col
ection,AndnegotiAtingwAgeAgre
ments.
1. 2 Profession of Accounting
ThedemAndforAc
ountingserviceshAsincreAsedwiththeincreAseinnumber,size Andcomplexityofbusines
es.InAddition,newlAwsAndregulAtionshAveAlsocreAtedAn increAseddemAndforAc
ounting.
YoumAywonderwhetherthereArecAre
ropportunitiesinAc
ounting.TheAnsweris yes.Employmentopportunitiesintheprofes
ionofAc
ountAncyAreexpectedtocontinueto growAndexpAnd.InAreportprepAredbytheU.S.DepArtmentofLAbor,theAc
ountingprofes
ionisprojectedtoincreAseby39.8% betwe
nthelAte1980sAndtheyeAr2000.
AcountAntsAreengAgedineither (1)privAteAcountingor (2)publicAcounting. AcountAntsemployedbyAbusines
firm orAnotGforGprofitorgAnizAtionAresAidtobe engAgedinprivAteAcounting.AcountAntsAndtheirstAf
whoprovideservicesonAfe
bAsisAresAidtobeengAgedinpublicAc
ounting.
ExperienceinprivAteAndpublicAc
ountinghAslong be
nrecognizedAsexcel
ent trAiningfortopmAnAgementpositions.MAnypositionsinindustry,AndinstAteAndfederAl AgenciesAreheldbyindividuAlswitheducAtionAndexperienceinAc
ounting.
1.PrivAteAcounting
ThescopeofActivitiesAnd dutiesofprivAteAcountAntsvAries widely.IfprivAte AcountAntsAreemployedbyA mAnufActuringfirmthey mAybecAl
edindustriAlorcost AcountAnts.ThechiefAcountAntinAbusines
mAybecAl
edthecontrol er.VAriousstAte AndfederAlAgenciesAndothernotGforGprofitAgenciesAlsoemployAc
ountAnts.
2.PublicAc
ounting
InpublicAc
ounting,AnAc
ountAntmAyprActiceAsAnindividuAlorAsAmemberofA publicAc
ountingfirm.PublicAc
ountAntswhohAvemetAstAteseducAtion,experience, AndexAminAtionrequirementsmAybecomeCertifiedPublicAc
ountAnts(CPAs).
TherequirementsforobtAiningACPAcertificAtedif
erAmongthevAriousstAtes.Al
stAtesrequireAcol
egeeducAtioninAc
ounting,AndmoststAtesnowrequire150semester hoursofcol
egecredit.InAddition,AcAndidAtemustpAs
AtwoGdAyexAminAtionprepAred bytheAmericAnInstituteofCertifiedPublicAc
ountAnts (AICPA).Howdif
icultisthe CPAexAminAtion? ApproximAtely30% ofthecAndidAtespAs
eAchofthefourpArtsofthe CPAexAminAtion.Only10%to20% pAs
theentireexAminAtionAtonetime.
3.SpeciAlizedAc
ountingFields
You mAythinkthAtAl
Ac
ountingisthesAme.However,you wil
findseverAl speciAlizedfieldsofAc
ountinginprActice.ThetwomostcommonArefinAnciAlAc
ountingAnd mAnAgeriAl Ac
ounting. Other fields include cost Ac
ounting, environmentAl Ac
ounting,internAtionAlAc
ounting,notGforGprofitAc
ounting,AndsociAlAc
ounting.
FinAnciAlAc
ountingisprimArilyconcerned withtherecordingAndreportingof economicdAtAAndActivitiesforAnentity.AlthoughsuchreportsprovideusefulinformAtion formAnAgers,theyAretheprincipAlreportsforowners,creditors,governmentAlAgencies, Andthepublic.FinAnciAlAc
ountAntsfol
ow generAl
yAc
eptedAc
ountingprinciples (GAAP)inprepAringreportsforstockholdersAndtheinvestingpublic.Theseprinciples ensurethAtreportsfordif
erentcompAniescAnbecompAred.ForexAmple,theAbilityto compArefinAnciAlreportsises
entiAlforAninvestorwhoisdeciding whichcompAnyto invest.
MAnAgeriAlAc
ounting,oftencAl
ed mAnAgementAc
ounting,usesbothfinAnciAl Ac
ountingAndestimAteddAtAtothe mAnAgementinrunningdAyGtoGdAyoperAtionsAnd plAnningfutureoperAtions.MAnAgeriAlAc
ountingcAnprovidemAnAgerswithrelevAntAnd timelyinformAtionAndreports.UnlikefinAnciAlAc
ountAnts,mAnAgementAc
ountAntsAre notrestrictedto using generAl
yAc
epted Ac
ounting principles.InsteAd,mAnAgement Ac
ountAntsusethebAsicprincipleofgAtheringAndreportinginformAtionthAtisusefulto mAnAgement.Thus,mAnAgeriAlreportscAnwidelyof
erinformAtionAndcontent
MAnAgementAc
ountAntsAreoftenconcernedwithidentifyingAlternAtiveActio.nsAnd prepAringreportsofevAluAtingtheimpActofeAchAlternAtive.ForexAmple,thepresident ofAcompAnymightrequestAnAnAlysisofAlternAtiveplAnsforfinAncingtheconstructionof Anewof
icebuilding.
1. 3 Types of Accounting InformAtion
ThetermsfinAnciAlAc
ounting,mAnAgementAc
ountingAndtAxAc
ountingAreoften usedindescribingthre
typesofAc
ountinginformAtionthAtAre widelyusedinthe busines
community.
1)FinAnciAlAc
ounting
FinAnciAl Ac
ounting refers to informAtion describing the finAnciAl resources, obligAtionsAndActivitiesofAneconomicentity,eitherAnorgAnizAtionorAnindividuAl. Ac
ountAntsusethetermfinAnciAlpositiontodescribeAnentitysfinAnciAlresourcesAnd obligAtionsAtonepointintimeAndthetermresultsofoperAtionstodescribeitsfinAnciAl ActivitiesduringtheyeAr.FinAnciAlAc
ountinginformAtionAppeArsinfinAnciAlstAtements thAtAreintendedprimArilyforexternAluse,Although mAnAgementAc
ountingAlsouses themforcertAininternAldecisions.InfAct,finAnciAlAc
ountinginformAtionisusedforso mAnydif
erentpurposesthAtitisoftencAl
ed"generAlpurpose"Ac
ountinginformAtion.
2)MAnAgementAc
ounting
MAnAgementAc
ountinginvolvesthedevelopmentAndinterpretAtionofAc
ountinginformAtionwhichisforinternAluseAndprovidesspeciAlinformAtionforthemAnAgersofA compAny.TheinformAtionmAnAgersusemAyrAngefrombroAd,longGrAngeplAnningdAtA todetAiledexplAnAtionsofwhyActuAlcostsvAriedfromcostsestimAtes.MuchmAnAgement Ac
ounting informAtion is finAnciAl in nAture, but often includes evAluAtions of"nonfinAnciAl"fActors,suchAspoliticAlAndenvironmentAlconsiderAtions,productquAlity, customersAtisfActionAndworkerproductivity.
3)TAxAc
ounting
TAxAc
ountingisAspeciAlizedfield whichinvolvestheprepArAtionofincometAx returns.ToAgreAtextent,tAxreturnsArebAsedonfinAnciAlAc
ountinginformAtion. However,theinformAtionisoftenAdjustedorreorgAnizedtoconform toincometAx reporting requirements.The most chAl
enging Aspect of tAx Ac
ounting is not the prepArAtionofAnincometAxreturn,buttAxplAnning.TAxplAnningmeAnsAnticipAtingthe tAxef
ectsofbusines
trAnsActionsAndstructuringthesetrAnsActionsinAmAnnerthAtwil
minimizetheincometAxburden.
1. 4 FinAnciAl Accounting MeAsurement BAses
1.MArketVAlue(FAirVAlue)
Thefol
igdfntosrpouernentoAlAinSAdrs(owneiiinierdcdfomItrAinlVAutotnAdIVS),
(2005). rwhi
IVS1—
tVf
ionVltAuA
BiAssolAueMkAre
MArketvAlueistheestimAtedAmou
ntfo
chApropertyshouldexchAngeonthe el
erinAnArmenhtrAondAteofvAluAtionbetwe
nAwil
ingbuyerAndAwil
innthepArti
sGl
tit
gsgeshAdeAchActedknowledgeAbly,prudently,And nsAc
AfterpropermArketingwhereiithoutcon.
ulsi
womp
Theterm propertyisusedbecAusethefocusofthesestAndArdsisthevAluAtionof property.BecAusethesestAndArdsencompAs
finAnciAlreporting,theterm As
etmAybe substitutedforgenerAlApplicAtionofthedefinition.
2.HistoricAlCost
TheeconomicActivitiesAndresourcesofAcompAnyinitiAl
yAre meAsuredbythe exchAngepriceofAtrAnsActionAtthetimethetrAnsActionoc
urs.UsuAl
ytheexchAnge prie(hehsoiAot)ieAndihonigreodstevleotni
ctitrclcssrtienteAc
utncrsAhAufAniemutl theitemisconsumed,sold,orliquidAtedAndremovedfromtherecords.HistoricAlcost providesevidencethAttheindependentbuyerAndsel
erwereinAgre
mentonthevAlueof AnexchAngedgoodorserviceAtthetimeofthetrAnsActionAndthushAsthequAlitiesof representAtionAlfAithfulnes
,neutrAlity,AndverifiAbility.
OneofthemostfrequentlyheArdcriticismsofAc
ountinginformAtionfromthosewho wouldpreferAlternAtivevAluAtion methods,isthAttheybelieveothermethodswould reportinformAtion morerelevAntforuserdecisions.Ac
ountAntsdounderstAndthAt historicAlcostinformAtionmAynotAlwAysbecompletelyrelevAntforAl
decisions,butit doeshAveAsignificAntdegre
ofreliAbility.IncertAincAses,Ac
ountAntsusevAluAtion methodsotherthAnhistoricAlcosttoreportthefAirvAlueofselecteditemsinthefinAnciAl stAtementswhenthose methodsprovide morerelevAntinformAtionAndpos
es
An Ac
eptAbledegre
ofreliAbility.
3.NetReAlizAbleVAlue
A methodofdeterminingthepresentvAlueofAtroubledAs
ettoitspresentowner mAybebAsedontheAs
umptionthAttheAs
etwil
beheldforAperiodoftimeAndsoldAt somefuturedAte.ThepresentvAlueincludesfutureeArningstheAs
etisexpectedto generAte,Andles
costofowning,holding,developing And operAtingtheAs
et.To compensAteforthesecosts,theAs
etsprojectedfuturenetcAshflowsArediscountedusingAfolhticroAehotoAiAtecsfpyniiednneet)
rmuAtAnoprtstecsfcptl(hotoAigdvdnsAditrs. NetreAlizAblevAlue(NRV),therefore,isbAsedonAformulAincorporAtingwhAttheAs
et musteArninordertopAyforitsshAreofthecostsofrunningthebusines
.NetreAlizAble vAlueisoneAc
ounting methodusedtocAlculAtethepresentvAlueofAnAs
etsuchAsA loAn,AtsomepointAftertheloAnhAsbecomepAstdueAndbookvAlueisnolongervAlid.
WithregArdstoinventory,netreAlizAblevAlueistheestimAtedsel
ingpriceinthe ordinArycourseofbusines
minusAnycosttocompleteAndtosel
thegoods.NetreAlizAble vAlueisoneoftheAmountsconsideredwhendeterminingthelowerofthecostormArket foritemsininventory.
4.Cur
entVAlue(PresentVAlue)
Cur
entvAlueisthevAlueonAgivendAteofAfuturepAymentorseriesoffuture pAyments,discountedtoreflectthetimevAlueof moneyAndotherfActorssuchAs investmentrisk.EAchfuturecAshflow mAybeAsingleAmountInthiscAse,theAmountis refer
edtoAsAnestimAtedcAshflow.Or,eAchfuturecAshflo.w mAyinvolveArAngeof pos
ibleAmounts.InthiscAse,A"weightedAverAge"AmountisdeterminedAndisrefer
ed toAsAnexpectedcAshflow.WhentheestimAtedcAshflowsAreusedtodeterminepresent vAlue,theyAresimilArtothoseusedtodeterminenetreAlizAblevAlue;thedif
erence betwe
nthetwoAlternAtivesisthAtunderthepresentvAlueApproAchthetimevAlueof
y(,it)i
monei.e. nteressconsidered. PresentvAluecAlculAtionsAre widelyusedinbusines
AndeconomicstoprovideA meAnstocompArecAshflowsAtdif
erenttimesonAmeAningful"likeGtoGlike"bAsis.
KeyPhrAsesAndSpeciAlTerms
Ac
ounting Ac
ountAnt n.會(huì)計(jì),會(huì)計(jì)學(xué) n.會(huì)計(jì)師,會(huì)計(jì)人員
trAnsAction n.交易,經(jīng)濟(jì)業(yè)務(wù)
privAteAc
ountingpublicAc
ountingnotGforGprofitAgenciesfinAnciAlAc
ountingmAnAgementAc
ountingtAxAc
ountingfinAnciAlpositionresultsofoperAtionsbookke
ping understAndAbilitydecisionusefulnes
企業(yè)會(huì)計(jì) 公共會(huì)計(jì) 非營(yíng)利性機(jī)構(gòu) 財(cái)務(wù)會(huì)計(jì) 管理會(huì)計(jì) 稅務(wù)會(huì)計(jì) 財(cái)務(wù)狀況 經(jīng)營(yíng)成果 n.簿記 n.可理解性,明晰性 決策有用性
relevAnce n.相關(guān)性
reliAbility conservAtism n.可靠性 n.謹(jǐn)慎性
consistency mAteriAlity mArketvAlue n.一貫性 n.重要性 市場(chǎng)價(jià)值
historicAlcost 歷史成本