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Principles of Accounting 的introductionACCOUNTING INFORMATIONYou likely have a general concept of what accountants They capture information about the transactions and events of a business, and summarize that activity in reports that are used by persons interested in the But, you likely do not realize the complexity of accomplishing this It involves a talented blending of technical knowledge and measurement artistry that can only be fully appreciated via extensive study of the The best analogy is to say that you probably know what a heart surgeon does, but you no doubt appreciate that considerable knowledge and skill is needed to successfully treat a If you were studying to be a surgeon, you would likely begin with some basic anatomy In this chapter, you will begin your study of accounting by looking at the overall structure of accounting and the basic anatomy of Be advised that a true understanding of accounting does not come It only comes with determination and hard But, if you persevere, you will be surprised at what you discover about Knowledge of accounting is very valuable to business And, once you conquer the basics, accounting is actually quite an interesting ACCOUNTING DEFINED: It seems fitting to begin with a more formal definition of accounting: Accounting is a set of concepts and techniques that are used to measure and report financial information about an economic The economic unit is generally considered to be a separate The information is potentially reported to a variety of different types of interested These include business managers, owners, creditors, governmental units, financial analysts, and even In one way or another, these users of accounting information tend to be concerned about their own interests in the Business managers need accounting information to make sound leadership Investors hold out hope for profits that may eventually lead to distributions from the business (, "dividends") Creditors are always concerned about the entity's ability to repay its Governmental units need information to tax and Analysts use accounting data to form their opinions on which they base their investment Employees want to work for successful companies to further their individual careers, and they often have bonuses or options tied to enterprise Accounting information about specific entities helps satisfy the needs of all these interested The diversity of interested parties leads to a logical division in the discipline of accounting: financial accounting and managerial Financial accounting is concerned with external reporting of information to parties outside the In contrast, managerial accounting is primarily concerned with providing information for internal You may have some trouble seeing why a distinction is needed; after all aren't we just reporting financial facts? Let's look closer at the FINANCIAL ACCOUNTING: Consider that financial accounting is targeted toward a broad base of external users, none of whom control the actual preparation of reports or have access to underlying Their ability to understand and have confidence in reports is directly dependent upon standardization of the principles and practices that are used to prepare the Without such standardization, reports of different companies could be hard to understand and even harder to As a result, there are well organized processes to bring consistency and structure to financial In the United States, a private sector group called the Financial Accounting Standards Board (FASB) is primarily responsible for developing the rules that form the foundation of financial With the increase in global trade, the International Accounting Standards Board (IASB) has been steadily gaining prominence as a global accounting rule Financial reports prepared under the generally accepted accounting principles (GAAP) promulgated by such standard setting bodies are intended to be general purpose in This means they are not prepared especially for owners, or creditors, or any other particular user Instead, they are intended to be equally useful for all user As such, attempts are made to keep them free from bias (neutral)MANAGERIAL ACCOUNTING: In sharp contrast to financial accounting, managerial accounting information is intended to serve the specific needs of Business managers are charged with business planning, controlling, and decision As such, they may desire specialized reports, budgets, product costing data, and other details that are generally not reported on an external Further, management may dictate the parameters under which such information is to be accumulated and For instance, GAAP may require that certain research costs be deducted immediately in computing a business's externally reported income; on the other hand, management may see these costs as a long-term investment and stipulate that internal decision making be based upon income numbers that exclude such This is their Hopefully, such internal reporting is being done logically and rationally, but it need not follow any particular set of A QUALITY INFORMATION SYSTEM: Both financial accounting and managerial accounting depend upon a strong information system to reliably capture and summarize business transaction Information technology has radically reshaped this mundane part of the practice of accounting during the past 30 The era of the "green eye-shaded" accountant has been relegated to the annals of Now, accounting is more of a dynamic, decision-making discipline, rather than a bookkeeping INHERENT LIMITATIONS: Accounting data is not absolute or Considerable amounts of judgment and estimation are necessary to develop the specific accounting measurements that are reported during a particular month, quarter, or year (, how much pension expense should be reported now for the future benefits that are being earned by employees now, but the amounts will not be known with certainly until many years to come?) About the only way around the problem of utilizing estimation in accounting is to wait until all facts are known with certainty before issuing any However, by the time any information could be reported, it would be so stale as to lose its Thus, in order to timely present information, it is considered to be far better to embrace reasonable estimations in the normal preparation of ongoing financial In addition, accounting has not yet advanced to a state of being able to value a business (or a business's assets) As such, many transactions and events are reported based upon on the historical cost principle (in contrast to fair value) This principle holds that it is better to maintain accountability over certain financial statement elements at amounts that are objective and verifiable, rather than opening the door to random adjustments for value changes that may not be For example, land is initially recorded in the accounting records at its purchase That historical cost will not be adjusted even if the fair value is perceived as While this enhances the "reliability" of reported data, it can also pose a limitation on its "" THE ACCOUNTING PROFESSION AND CAREERS THE ACCOUNTING PROFESSION: To decide to be an accountant is no more descriptive than deciding to be a Obviously, there are many specialty Many accountants engage in the practice of "public" accounting, which involves providing audit, tax, and consulting services to the general To engage in the practice of public accounting usually requires one to be licensed as a CPA (Certified Public Accountant) Auditing involves the examination of transactions and systems that underlie an organization's financial reports, with the ultimate goal of providing an independent report on the appropriateness of financial Tax services relate to the providing of help in the preparation and filing of tax returns and the rendering of advice on the tax consequences of alternative Consulting services can vary dramatically, and include such diverse activities as information systems engineering to evaluating production Many accountants are privately employed directly by small and large businesses (, "industry accounting") and not-for-profit agencies (such as hospitals, universities, and charitable groups) They may work in areas of product costing and pricing, budgeting, and the examination of investment They may focus on internal auditing, which involves looking at controls and procedures in use by their Objectives of these reviews are to safeguard company resources and assess the reliability and accuracy of accounting information and accounting They may serve as in-house tax accountants, financial managers, or countless other And, it probably goes without saying that many accountants work in the governmental sector, whether it be local, state, or national You would expect to find many accountants at the Internal Revenue Service, General Accounting Office, Securities and Exchange Commission ("SEC" -- the USA governmental agency body charged with regulating accounting and reporting by companies whose shares of stock is bought and sold in public markets), and even the Federal Bureau of IACCOUNTING AND PROFESSIONAL ETHICS: Because investors and creditors place great reliance on financial statements in making their investment and credit decisions, it is imperative that the financial reporting process be truthful and Accountants are expected to behave in an entirely ethical fashion, and this is generally the To help insure integrity in the reporting process, the profession has adopted a code of ethics to which its licensed members must In addition, checks and balances via the audit process, government oversight, and the ever vigilant "plaintiff's attorney" all serve a vital role in providing additional safeguards against the errant If you are preparing to enter the accounting profession, you should do so with the intention of behaving with honor and If you are not planning to enter the profession, you will likely rely upon accountants in some aspect of your personal or professional You have every right to expect those accountants to behave in a completely trustworthy and ethical After all, you will be entrusting them with your financial resources and confidential
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企业的社会责任：一种趋势和运动，1但社会责任是什么，是为了什么？企业社会责任（ CSR ）已成为一个全球趋势，涉及企业，国家，国际组织和民间社会组织。但这远远不能清楚CSR的主张，有什么真正的趋势，是从哪里开始，在哪里发展，谁是项目的主要行动者。如果把它作为一种社会运动，我们必须要问：什么运动和谁执行？讨论有助于我们反思形成的趋势和如何管理某些特点来迅速和广泛地在全球各地进行扩展，并增加了以下体制变革,特别是对变化中国家之间、企业法人和民间社会组织关系之间的界限的作用。企业社会责任的趋势在三个方面：作为一个管理框架，新的要求，地方企业;作为动员企业行为，以协助国家的发展援助;和作为管理趋势。每一个这些画像表明，中心的某些行为，关系，驾驭团队和利益。我的例子表明，没有人对这些意见似乎比别人更准确，而是，活动包括规范的不同利益、作用因素、起源和轨迹。这些多重身份的趋势可以部分描述其成功以及它的争论，脆弱性和流动性。许多公司现在有具体的计划和小节在其网站上处理企业社会责任。在过去，软条例和指导网络，国际公认的规则一直是一种重要机制，作用在公司、国家和国家间组织的需求，例如，发布指导方针和条例的公司。在这背景下，国际组织仍然是重要的行动者，他们正在寻求与跨国公司进行对话，而不是试图通过国家控制企业社会责任。各国际组织不是对企业的社会责任监管机构;而他们却是监管和自我约束的倡议之间的经纪人的最合适人选。对社会负责行为和监测这些行为的需求越来越多地以国家以外的这些组织为渠道，并强调赞成高比例的自律。因此，我们看到了软法律(Morth, 2004)的出现，或者是Knill 和 Lehmkuhl (2002) 所说的“被规管的自律”， 和Moran (2002)所归纳的“精细”或“非正式”规章。我更喜欢“软法律”和“软规章”的说法，因为他们并不总是非正式的。软规章常常包括正式报告和统筹程序。还有，从统筹和行政的观点来看，那些规章和精细还是相去甚远的。社会责任的措施和规章在公司和他们的利益相关者之间的对话中发展。 联合国全球契约是发展中的软规章框架的中心。它是自愿的，没有法律约束力的制裁。适用于没有遵守规章并被笼统制定的企业。它为理解条例提供许多余地，从而以适合它们自身情况和期待的某种方式，实现将规章转化为行动的改变。该倡议是建立在菜单上的书面原则基础上的国际宣言和协定的成员契约遵循。然而，契约本身并不是一个法律框架。此倡议依赖于承诺，信誉和能见度遵守，而不是对不符合原则的企业发出明确的制裁。全球契约从全球影响力和道德权威的联合国和增列角色创建社区发出的原则，增长其信誉。软规则，换言之，是嵌套在更广泛的监管范围（ Jacobsson和萨赫林-安德森，2006年）英文：Corporate social responsibility: a trend and movement,1 But what social responsibility is, what for?Corporate Social Responsibility (CSR) has become a global trend, involving national, international organizations and civil society But it is far from clear that the idea of CSR, there is no real trend, from where to start, where development, who are the main actors of the If you take it as a social movement, we must ask: What sports and who performs? Discussion helps us reflect national trends and how to manage certain features to expand rapidly and extensively around the world, and adds the following institutional changes, especially changes between countries, corporate and civil society organizations Relationship action between the Trend of corporate social responsibility in three ways: as a management framework for the new requirements, local businesses; as the mobilization of corporate behavior, to assist the country's development assistance; and as a management Each of these portraits suggest that certain behavior center, relationships, control team and My example shows that no one of these comments seem to be more accurate than others, but, activities include different interests norms contributing factor, the origin and Trends in these multiple identities can be partially describe their success as well as its argument, vulnerability and Many companies now have specific plans and sections deal with corporate social responsibility on its In the past, the soft regulations and guidance network, internationally accepted rules has been an important mechanism in companies, national and international organizations needs, for example, published guidelines and regulations of the In this context, the international organization is still important actors, they are seeking dialogue with multinational companies, rather than trying to control through the national corporate social International organizations for corporate social responsibility is not the regulatory body; and they are the most suitable candidate broker regulation and self-regulation initiatives The need for socially responsible behavior and monitoring of these acts increasingly to countries outside of these organizations for the channel, and emphasized in favor of a high proportion of self- Thus, we see a soft law (Morth, 2004) the emergence of, or Knill and Lehmkuhl (2002) said, "is self-regulated," and Moran (2002) summarized in the "fine" or "informal" I prefer the "soft law" and "soft regulation" argument, because they do not always Soft regulations often include formal reporting procedures and co- Also, from the co-ordination and administrative point of view, those regulations and still a far cry from the CSR measures and regulations in the development dialogue companies and their stakeholders The United Nations Global Compact is the center of the development of soft regulatory It is a voluntary, non-legally binding It failed to comply with applicable regulations and general development of the It provides a lot of room for understanding the regulations, which in some way appropriate to their own situation and expectations to achieve the regulatory change into The initiative is a member of the contract on the basis of international declarations and agreements in principle to establish written on the menu on the However, the contract itself is not a legal This initiative is dependent on the commitment, credibility and visibility of compliance, rather than sending a clear sanctions do not conform to the principles of Create Global Compact principles emanating from the global community influence and moral authority of the United Nations and the additional roles, increase its Soft rules, in other words, is nested within the broader scope of regulation (Jacobsson and Sa Helin - Anderson, 2006), an original source and the author: CORPORATE GOVERNANCE VOL 6 NO 5 2006 Kerstin Sahlin-A
-Describe公司的特点。 -Define财务状况、会计等式。 -Identify四个基本的财务报表。 -Explain怎么一般公认会计原则编制财务报表相关的独立注册会计师的报告,并确定组织的影响会计。
文学在这部分的专著表明薪酬契约可以鼓励自私的行为。因此,作者经常提出这样一个问题:“为什么要让这些股东的合同?“在章节3,他们提出正式的想法,也许创造诱因的选择正是股东利益,不一定租提取。然后他们描述他们的一个研究,Aboody和Kasznik(2008),作为一个说明合同激励似乎是自私的行为其实股东利益服务。其他答案文献提出的问题,因此这里会有一个更为广阔的透视有用。例如,一个这样的回答可能是,股东们最好还是用这些合同,尽管他们鼓励自私的决定。埃文斯和思锐德(1996)提供的洞察在这一点。他们的工作报告认为之间的平衡已如实和经营收入,它承认该公司有两个杠杆该处置:奖励的报酬契约的努力,和财务报告系统,可能或不可能约束盈余管理。在他们的模型,它能优化提供报酬契约可能导致盈余管理,因为它会太昂贵的排除。说不同,高层的游戏中有皮肤还提供了一个更大的利益,即使在股东边缘提取,高管的房租。
详见如下： Wayne Nafiger EThe Economics of Developing Countries,Second Edition[M]Prentice Hall,Englewood Cliffs,1990 Robert V HSatistical Indicators for the Economic and Social Science[M]Cambridge University Press,Cambridge,1993 Williamon J GRegional Inequality and the Process of National Development,A Description of Pattem[J]Economic Development and Cultrual Change,1965
企业的社会责任：一种趋势和运动，1但社会责任是什么，是为了什么？企业社会责任（ CSR ）已成为一个全球趋势，涉及企业，国家，国际组织和民间社会组织。但这远远不能清楚CSR的主张，有什么真正的趋势，是从哪里开始，在哪里发展，谁是项目的主要行动者。如果把它作为一种社会运动，我们必须要问：什么运动和谁执行？讨论有助于我们反思形成的趋势和如何管理某些特点来迅速和广泛地在全球各地进行扩展，并增加了以下体制变革,特别是对变化中国家之间、企业法人和民间社会组织关系之间的界限的作用。企业社会责任的趋势在三个方面：作为一个管理框架，新的要求，地方企业;作为动员企业行为，以协助国家的发展援助;和作为管理趋势。每一个这些画像表明，中心的某些行为，关系，驾驭团队和利益。我的例子表明，没有人对这些意见似乎比别人更准确，而是，活动包括规范的不同利益、作用因素、起源和轨迹。这些多重身份的趋势可以部分描述其成功以及它的争论，脆弱性和流动性。许多公司现在有具体的计划和小节在其网站上处理企业社会责任。在过去，软条例和指导网络，国际公认的规则一直是一种重要机制，作用在公司、国家和国家间组织的需求，例如，发布指导方针和条例的公司。在这背景下，国际组织仍然是重要的行动者，他们正在寻求与跨国公司进行对话，而不是试图通过国家控制企业社会责任。各国际组织不是对企业的社会责任监管机构;而他们却是监管和自我约束的倡议之间的经纪人的最合适人选。对社会负责行为和监测这些行为的需求越来越多地以国家以外的这些组织为渠道，并强调赞成高比例的自律。因此，我们看到了软法律(Morth, 2004)的出现，或者是Knill 和 Lehmkuhl (2002) 所说的“被规管的自律”， 和Moran (2002)所归纳的“精细”或“非正式”规章。我更喜欢“软法律”和“软规章”的说法，因为他们并不总是非正式的。软规章常常包括正式报告和统筹程序。还有，从统筹和行政的观点来看，那些规章和精细还是相去甚远的。社会责任的措施和规章在公司和他们的利益相关者之间的对话中发展。 联合国全球契约是发展中的软规章框架的中心。它是自愿的，没有法律约束力的制裁。适用于没有遵守规章并被笼统制定的企业。它为理解条例提供许多余地，从而以适合它们自身情况和期待的某种方式，实现将规章转化为行动的改变。该倡议是建立在菜单上的书面原则基础上的国际宣言和协定的成员契约遵循。然而，契约本身并不是一个法律框架。此倡议依赖于承诺，信誉和能见度遵守，而不是对不符合原则的企业发出明确的制裁。全球契约从全球影响力和道德权威的联合国和增列角色创建社区发出的原则，增长其信誉。软规则，换言之，是嵌套在更广泛的监管范围（ Jacobsson和萨赫林-安德森，2006年）英文：Corporate social responsibility: a trend and movement,1 But what social responsibility is, what for?Corporate Social Responsibility (CSR) has become a global trend, involving national, international organizations and civil society But it is far from clear that the idea of CSR, there is no real trend, from where to start, where development, who are the main actors of the If you take it as a social movement, we must ask: What sports and who performs? Discussion helps us reflect national trends and how to manage certain features to expand rapidly and extensively around the world, and adds the following institutional changes, especially changes between countries, corporate and civil society organizations Relationship action between the Trend of corporate social responsibility in three ways: as a management framework for the new requirements, local businesses; as the mobilization of corporate behavior, to assist the country's development assistance; and as a management Each of these portraits suggest that certain behavior center, relationships, control team and My example shows that no one of these comments seem to be more accurate than others, but, activities include different interests norms contributing factor, the origin and Trends in these multiple identities can be partially describe their success as well as its argument, vulnerability and Many companies now have specific plans and sections deal with corporate social responsibility on its In the past, the soft regulations and guidance network, internationally accepted rules has been an important mechanism in companies, national and international organizations needs, for example, published guidelines and regulations of the In this context, the international organization is still important actors, they are seeking dialogue with multinational companies, rather than trying to control through the national corporate social International organizations for corporate social responsibility is not the regulatory body; and they are the most suitable candidate broker regulation and self-regulation initiatives The need for socially responsible behavior and monitoring of these acts increasingly to countries outside of these organizations for the channel, and emphasized in favor of a high proportion of self- Thus, we see a soft law (Morth, 2004) the emergence of, or Knill and Lehmkuhl (2002) said, "is self-regulated," and Moran (2002) summarized in the "fine" or "informal" I prefer the "soft law" and "soft regulation" argument, because they do not always Soft regulations often include formal reporting procedures and co- Also, from the co-ordination and administrative point of view, those regulations and still a far cry from the CSR measures and regulations in the development dialogue companies and their stakeholders The United Nations Global Compact is the center of the development of soft regulatory It is a voluntary, non-legally binding It failed to comply with applicable regulations and general development of the It provides a lot of room for understanding the regulations, which in some way appropriate to their own situation and expectations to achieve the regulatory change into The initiative is a member of the contract on the basis of international declarations and agreements in principle to establish written on the menu on the However, the contract itself is not a legal This initiative is dependent on the commitment, credibility and visibility of compliance, rather than sending a clear sanctions do not conform to the principles of Create Global Compact principles emanating from the global community influence and moral authority of the United Nations and the additional roles, increase its Soft rules, in other words, is nested within the broader scope of regulation (Jacobsson and Sa Helin - Anderson, 2006), an original source and the author: CORPORATE GOVERNANCE VOL 6 NO 5 2006 Kerstin Sahlin-A
一个黄段子
更英语翻译 载app: 尾巴翻译官 谢谢
Principles of Accounting 的introductionACCOUNTING INFORMATIONYou likely have a general concept of what accountants They capture information about the transactions and events of a business, and summarize that activity in reports that are used by persons interested in the But, you likely do not realize the complexity of accomplishing this It involves a talented blending of technical knowledge and measurement artistry that can only be fully appreciated via extensive study of the The best analogy is to say that you probably know what a heart surgeon does, but you no doubt appreciate that considerable knowledge and skill is needed to successfully treat a If you were studying to be a surgeon, you would likely begin with some basic anatomy In this chapter, you will begin your study of accounting by looking at the overall structure of accounting and the basic anatomy of Be advised that a true understanding of accounting does not come It only comes with determination and hard But, if you persevere, you will be surprised at what you discover about Knowledge of accounting is very valuable to business And, once you conquer the basics, accounting is actually quite an interesting ACCOUNTING DEFINED: It seems fitting to begin with a more formal definition of accounting: Accounting is a set of concepts and techniques that are used to measure and report financial information about an economic The economic unit is generally considered to be a separate The information is potentially reported to a variety of different types of interested These include business managers, owners, creditors, governmental units, financial analysts, and even In one way or another, these users of accounting information tend to be concerned about their own interests in the Business managers need accounting information to make sound leadership Investors hold out hope for profits that may eventually lead to distributions from the business (, "dividends") Creditors are always concerned about the entity's ability to repay its Governmental units need information to tax and Analysts use accounting data to form their opinions on which they base their investment Employees want to work for successful companies to further their individual careers, and they often have bonuses or options tied to enterprise Accounting information about specific entities helps satisfy the needs of all these interested The diversity of interested parties leads to a logical division in the discipline of accounting: financial accounting and managerial Financial accounting is concerned with external reporting of information to parties outside the In contrast, managerial accounting is primarily concerned with providing information for internal You may have some trouble seeing why a distinction is needed; after all aren't we just reporting financial facts? Let's look closer at the FINANCIAL ACCOUNTING: Consider that financial accounting is targeted toward a broad base of external users, none of whom control the actual preparation of reports or have access to underlying Their ability to understand and have confidence in reports is directly dependent upon standardization of the principles and practices that are used to prepare the Without such standardization, reports of different companies could be hard to understand and even harder to As a result, there are well organized processes to bring consistency and structure to financial In the United States, a private sector group called the Financial Accounting Standards Board (FASB) is primarily responsible for developing the rules that form the foundation of financial With the increase in global trade, the International Accounting Standards Board (IASB) has been steadily gaining prominence as a global accounting rule Financial reports prepared under the generally accepted accounting principles (GAAP) promulgated by such standard setting bodies are intended to be general purpose in This means they are not prepared especially for owners, or creditors, or any other particular user Instead, they are intended to be equally useful for all user As such, attempts are made to keep them free from bias (neutral)MANAGERIAL ACCOUNTING: In sharp contrast to financial accounting, managerial accounting information is intended to serve the specific needs of Business managers are charged with business planning, controlling, and decision As such, they may desire specialized reports, budgets, product costing data, and other details that are generally not reported on an external Further, management may dictate the parameters under which such information is to be accumulated and For instance, GAAP may require that certain research costs be deducted immediately in computing a business's externally reported income; on the other hand, management may see these costs as a long-term investment and stipulate that internal decision making be based upon income numbers that exclude such This is their Hopefully, such internal reporting is being done logically and rationally, but it need not follow any particular set of A QUALITY INFORMATION SYSTEM: Both financial accounting and managerial accounting depend upon a strong information system to reliably capture and summarize business transaction Information technology has radically reshaped this mundane part of the practice of accounting during the past 30 The era of the "green eye-shaded" accountant has been relegated to the annals of Now, accounting is more of a dynamic, decision-making discipline, rather than a bookkeeping INHERENT LIMITATIONS: Accounting data is not absolute or Considerable amounts of judgment and estimation are necessary to develop the specific accounting measurements that are reported during a particular month, quarter, or year (, how much pension expense should be reported now for the future benefits that are being earned by employees now, but the amounts will not be known with certainly until many years to come?) About the only way around the problem of utilizing estimation in accounting is to wait until all facts are known with certainty before issuing any However, by the time any information could be reported, it would be so stale as to lose its Thus, in order to timely present information, it is considered to be far better to embrace reasonable estimations in the normal preparation of ongoing financial In addition, accounting has not yet advanced to a state of being able to value a business (or a business's assets) As such, many transactions and events are reported based upon on the historical cost principle (in contrast to fair value) This principle holds that it is better to maintain accountability over certain financial statement elements at amounts that are objective and verifiable, rather than opening the door to random adjustments for value changes that may not be For example, land is initially recorded in the accounting records at its purchase That historical cost will not be adjusted even if the fair value is perceived as While this enhances the "reliability" of reported data, it can also pose a limitation on its "" THE ACCOUNTING PROFESSION AND CAREERS THE ACCOUNTING PROFESSION: To decide to be an accountant is no more descriptive than deciding to be a Obviously, there are many specialty Many accountants engage in the practice of "public" accounting, which involves providing audit, tax, and consulting services to the general To engage in the practice of public accounting usually requires one to be licensed as a CPA (Certified Public Accountant) Auditing involves the examination of transactions and systems that underlie an organization's financial reports, with the ultimate goal of providing an independent report on the appropriateness of financial Tax services relate to the providing of help in the preparation and filing of tax returns and the rendering of advice on the tax consequences of alternative Consulting services can vary dramatically, and include such diverse activities as information systems engineering to evaluating production Many accountants are privately employed directly by small and large businesses (, "industry accounting") and not-for-profit agencies (such as hospitals, universities, and charitable groups) They may work in areas of product costing and pricing, budgeting, and the examination of investment They may focus on internal auditing, which involves looking at controls and procedures in use by their Objectives of these reviews are to safeguard company resources and assess the reliability and accuracy of accounting information and accounting They may serve as in-house tax accountants, financial managers, or countless other And, it probably goes without saying that many accountants work in the governmental sector, whether it be local, state, or national You would expect to find many accountants at the Internal Revenue Service, General Accounting Office, Securities and Exchange Commission ("SEC" -- the USA governmental agency body charged with regulating accounting and reporting by companies whose shares of stock is bought and sold in public markets), and even the Federal Bureau of IACCOUNTING AND PROFESSIONAL ETHICS: Because investors and creditors place great reliance on financial statements in making their investment and credit decisions, it is imperative that the financial reporting process be truthful and Accountants are expected to behave in an entirely ethical fashion, and this is generally the To help insure integrity in the reporting process, the profession has adopted a code of ethics to which its licensed members must In addition, checks and balances via the audit process, government oversight, and the ever vigilant "plaintiff's attorney" all serve a vital role in providing additional safeguards against the errant If you are preparing to enter the accounting profession, you should do so with the intention of behaving with honor and If you are not planning to enter the profession, you will likely rely upon accountants in some aspect of your personal or professional You have every right to expect those accountants to behave in a completely trustworthy and ethical After all, you will be entrusting them with your financial resources and confidential
更英语翻译 载app: 尾巴翻译官 谢谢
可以找一下外文期刊数据库。也可以在华中师范大学的图书馆数据库中找，很多资料
Ordinary Income/Expense 普通所得, 通常收入/花费Income 收入,所得Sales 贸易Sales Discounts 贸易打折Total Income 总收入Cost of Goods Sold 所售商品的成本Cost of Goods Sold 所售商品的成本Total COGS 总销货成本Gross Profit 毛利润Expense 花费Alarm Expense （？警告）费用Bank Service Charges 银行服务手续费Business Trip Expense 商业旅游费用Cleaning Expense 清洁费用Credit Card Charges 信用卡消费Delivery Expense 输送费用Equipment Rental 设备租用Franchise Fees 特许经营费用Insurance 保险Ocean Delivery In Expense 海上运送花费Payroll Expenses 薪金支出 Payroll-Cash 工资现金Payroll-Check 工资支票Total Payroll Expenses 总薪金支出Penalty 罚款Rent 租金Show Expense ？ Booth Expense 电话费用Other Show Expense 其他？？费用Total Show Expense 总？？费用Supplies 供应Marketing 市场营销Office 办公室Warehouse 仓库Total Supplies 总供求Taxes 税Payroll-Federal 工资联发Payroll-State ？？？Total Taxes 总税Telephone 电话Trade Mark 商标Transportation Expense 运输费用Car Lease 租车Gas and Parking 汽油＆停车费用Other Transportation Expense 其他运输费用Total Transportation Expense 总运输费用Travel & Ent Meals 膳食Total Travel & Ent 总旅行&耳鼻喉科Utilities 水电费、公用事业Gas and Electric 电力和煤气 Total Utilities 总水电费Warehouse Expense 仓储费Waste Expense 废物Total Expense 总花费Net Ordinary Income 净赚Net Income 净收入
日常开支收入销售额销售折扣总收入出售货物的费用总费用总利润费用报警器费用银行服务费用清洁费信用卡费用运输费设备租赁费加盟费保险费海运费应付工资费用现金工资支票工资应付工资总额罚款租约费用展览费用摊位费用其他展览费用展览总费用市场营销办公室仓库