会计专业外文翻译7

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1、大连交通大学爱恩国际学院毕业设计（论文）外文翻译 1 Accounting 1. Introduction Every organization uses accounting. The corner store keeps accounting records to measure its success selling groceries. The largest corporations need accounting to keep track of their locations, employees, and transactions. And all the dot-coms m

2、ust account to keep track of their transactions. Why is accounting so important? Because is helps an organization the same way a model helps an architect construct a building. Accounting helps the manager understand the organization without drowning in its details. Accounting offers exciting career

3、opportunities. Accounting careers are usually divided into two areas: private accounting and public accounting. 1.1 Private Accounting Private accountants work for a single business, such as a local department store, the McDonaldss restaurant chain, or Eastman Kodak Company. Charitable organizations

4、, educational institutions, and government agencies also employ private accountants. The chief accounting officer usually carries the title of controller, treasurer, or chief financial officer (CFO). This person often has the status of a vice president. Accountants who have met certain professional

5、requirements in the area of management accounting are designated as certified management accountants (CMAs). Private accountants perform a wide variety of services: Budgeting sets sales and profit goals and develops detailed plans (called budgets) for achieving those goals. Some of the most successf

6、ul companies in the United States have been pioneers in the field of budgetingProcter & Gamble and General Electric, for example. Information systems design identifies the organizations information needs, both internal and external. Systems designers develop and implement information systems to meet

7、 those needs. Cost accounting analyzes a businesss costs to help managers control expenses. Cost accounting records guide managers in pricing their products and services to achieve greater profits. Also, cost accounting information shows when a product is not profitable and should be dropped. 大连交通大学

8、爱恩国际学院毕业设计（论文）外文翻译 2 Internal auditing is performed by a businesss own accountants. Large organizations, such as Motorola, Bank of America, and 3M, maintain a staff of internal auditors. These accountants evaluate the firms accounting and management systems to improve operating efficiency and to ens

9、ure that employees follow company policies. 1.2 Public Accounting Public accountants serve the general public and collect professional fees for their work, much as doctors and lawyers do. Public accountants are a small fraction（ about 10%） of all accountants. Accountants who have met certain profess

10、ional requirements in law, auditing, and accounting are designed as certified public accountants (CPAs). Like private accountants, public accountants provide valuable services： Consulting describes the wide scope of advice CPAs private to help managers run a business. As accountants look deep into a

11、n organization, they find many ways to improve the businesss operations. Accountants help their clients recruit executives, reorganize the business, and plan mergers with other companies. Assurance is the service of providing a professional statement that certain information is accurate. CPAs audit,

12、 or examine, the financial statements of companies and attest to the accuracy and completeness of the data in the statements. Auditors also examine companies Web sites and provide statements that the information is accurate. Tax accounting has two aims: complying with the tax laws and minimizing the

13、 companys tax bill. Reducing the companys tax bill is an important management consideration. CPAs advise companies and individuals on what type of investment to make and how to structure transactions. Some public accountants pool their talents and work together within a single firm. Most of their pr

14、ofessional employees are CPAs. CPAs firms vary greatly in size. Most are small businesses, but many are large partnerships. Figure 1 shows the accounting positions within public accounting firms and other organizations. Note the upward movement of accounting personnel, as indicated by the arrows. In

15、 particular, note how accountants may move from positions in public accounting firms to similar or higher positions in industry and government. This is a frequently traveled career path. Because accounting deals with all facets of an organizationsuch as purchasing, manufacturing, marketing, and dist

16、ributionit provides an excellent opportunity for gaining broad business experience. 大连交通大学爱恩国际学院毕业设计（论文）外文翻译 3 2. Accounting: The Basis for Business Decisions Accounting is the information system that measures business activities, processes that information into reports, and communicates the results

17、 to decision maker. Accounting is not the same as bookkeeping. Bookkeeping is a procedure in accounting, just as arithmetic is a procedure in mathematics. Accounting is often called “the language of business”. The better you understand this language, the better your business decisions will be, and t

18、he better you can manage the financial aspects of living. Personal planning, education expenses, loans, car payments, income taxes, and investment are based on the information system that we call accounting. PUBLIC ACCOUNTING FIRM PRIVATE ACCOUNTING (Industrial company or their organization) Partner

19、 Manager Chief Financial Officer, Controller or Treasurer Senior Accounting Senior Accounting Staff Accounting Staff Accounting Figure 1 Accounting Position within Organization A key product of accounting system is a set of financial statements. Financial statements report on a business in monetary

20、terms. Is my business making a profit? Should I hire assistants? Am I earning enough money to pay my rent? Answers to business questions like these are based on accounting information. Today people use computer to do detailed bookkeeping in households, business, and Chief Executive Officer or Major Operation Executive