目录
Content
Chapter_1
Chapter_2
Chapter_3
Chapter_4
Chapter_5
Chapter_6
Chapter_7
Chapter_8
Chapter_9
Chapter_10
Chapter_1
ENGLISH LANGUAGE IN ACCOUNTING
Unit One
Accounting Profession
第一单元
会计职业
INTRODUCTION OF ACCOUNTING. Accounting is a process of recorded, classifying,
summarizing, and interpreting of those business activities that can be in expressed in monetary
terms. A person who specializes in this field is known as an accountant.
会计简介会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。专门从事这方
面工作的人员叫做会计师。
Accounting frequently offers the qualified person an opportunity to move ahead quickly in
today’s business world. Indeed, many of the heads of large corporations throughout the world have
advanced to their position from the accounting department. Accounting is a basic and vital element
in every modern business. It records the past growth or decline of the business. Careful analysis of
these results and trends may suggest the ways in which the business may grow in future. Expansion
or reorganization should not be planned without proper analysis of the accounting information;
and new products and the campaign to advertise and sell them should not be launched without
the help of accounting expertise.
会计这一职业在当今经济社会中给有能力的人提供了升迁的机会。事实上，世界上许多大公司的领导
者都是从会计部门升到现有位置上的。会计是现代各类公司基本和重要的组成部分，它记录公司以入的兴
衰，对这些记录结果和趋势进行认真的分析，有助于公司提出未来发展的方向。如果没有对会计资料的恰
当的分析，就无法计划公司的扩展和重组，没有会计专业人员的帮助，就无法组织生产新产品，开展促销
活动。
Accounting is one of the fastest growing professions in the modern business world. Every
new store, school, restaurant, or filling station—indeed, any new enterprise of any kind—increases
the demand for accountants. Consequently, the demand for competent accountants is generally
much greater than the supply. Government officials often have a legal background; similarly, the
men or women in management often have a background on accounting. They are usually familiar
with the methodology of finance and the fundamentals of fiscal and business administration.
会计师是当今经济社会中发展最快的职业之一。每一个新商店、学校、饭店或加油站，事实上，任何
种类的新企业的建立都增加了对会计师的需求，其结果是对有水平的会计师的需求通常要大大超过其供给。
政府官员通常要有做过法律工作的背景。同样，从事管理工作的男女工作人员通常有做过会计工作的经历，
他们对理财方法和财务管理的基本原则一般都十分熟悉。
DISTINCTION BETWEEN BOOKKEEPING AND ACCOUNTING Earlier accounting
procedures were simple in comparison with modern methods. The simple bookkeeping procedures
of a hundred years ago have placed in many cases by the data-processing computer. The control of
the fiscal affairs of an organization must be as scientific as possible in order to be effective.
簿记和会计的区别与现代的会计方法比较起来，早期的会计程序很简单。一百年前的简单簿记已经
在许多情况下由电子计算机的数据处理所取代。一个单位的财务控制必须做到尽可能科学，这样才会有效
果。
In the past, a bookkeeper kept the books of accounts for an organization; the present-day accountants’
job developed from the bookkeepers’ job. Today, a sharp distinction is made between
the relatively unchanged works performed by a bookkeeper and the more sophisticated duties of
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会计英语
the accountants. The bookkeeper simply enters data in financial records books; the accountant
must understand entire system of records so that he or she can analyze and interpret business
transaction. To explain the difference briefly, the accountant sets up a bookkeeping system and
interprets the data in it, whereas the bookkeeper performs the routine work of recording figures in
books. Because interpretation of the figures is such an important part of the accountant’s function,
accounting has often been described as an art.
过去簿记员的工作是记录一个单位的往来账目，而当今会计师的工作在簿记员的工作有所发展。现在，
人们对簿记员从事的相当不变的工作与会计师所担任的较复杂的工作做了明显的区分。簿记员的工作只是
登记账簿，而会计师必须了解账目的全部体系，从而可以对业务交易进行分析和解释。这一区别简单说来
就是：会计师要设立簿记体系，并对其中的资料进行解释；而簿记员从事的是往账本里记账这样日常的工
作。由于解释账目中数字的工作是会计职能很重要的一部分，会计常常被描述为是一种艺术。
DIVISIONS OF ACCOUNTING The field of accounting is divided into three broad divisions:
public, private, and governmental. A certified accountant or a CPA, as the term is usually abbreviated,
must pass a series of examinations, after which he or she receives a certificate. In the United
States, the certification examinations are prepared and administered by the American Institute of
Certified Public Accountants. The various states or other major governmental jurisdictions set additional
qualifications for residence, experience, and so on. The British equivalent for a CPA is
called a charted accountant.
会计种类会计这一行一般分为三大类：公共会计、私人会计和政府部门会计。注册会计师（或
CPA，
注册会计师的缩写），必须通过一系列考试方可得到证书。在美国，这种资格考试由美国注册会计师协会负
责和实施。各个州或政府其他主要司法部门对申请人的居住地、经历等其他条件做出规定。在英国相当于
CPA的人叫特许会计师。
CPAs can offer their services to the public on an individual consultant basis for which they
receive a fee. In this respect or many others, they are similar to doctors or lawyers. Like them,
CPAs may be self-employed or partners in a firm; or they may be employed by an accounting
firm.
注册会计师可以就每笔咨询业务向公众提供收费服务。在这方面和许多其它方面，他们与医生和律师
很相似。与医生和律师一样，注册会计师可以是个体经营，也可以是在一个公司合伙经营，他们也可以由
会计公司雇佣。
Many accountants worked in government offices or for nonprofit organizations. These two
areas are often joined under the term government and institutional accounting. The two are similar
because of legal restrictions in the way in which they receive and spend funds. Therefore, a legal
background is sometimes necessary for this type of accounting practice.
许多会计在政府部门或非盈利性组织工作，这两个领域通常被放在一起，称为政府和行政事业单位会
计。这两个领域有相似之处，因为在接受和使用资金方面，它们都受到法律的限制。因此，做这方面的会
计有时需要一些法律经验。
All branches of governments employ accountants. In addition, government-owned corporation
have accountants on their staffs. All of these accountants, like those in private industry, work
on a salary basis. They tend to become specialists in limited fields like transportation or public
utilities.
政府的各部门都雇用会计师，而且，政府所拥有的公司也有它们自己的会计师。所有这些会计师和在
私营行业工作的会计师一样是挣工薪的。他们往往对某些行业或特别领域（如交通，或公共设施方面）的
会计很擅长。
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ENGLISH LANGUAGE IN ACCOUNTING
Nonprofit organizations are, of course, in business for some purpose other than making
money. They include cultural organizations like symphony orchestras or opera societies, charitable
organizations, religious groups, or corporate-owned research organizations. Although they are limited
in the manner in which they can raise and spend their funds, they usually benefit from special
provisions in the tax laws.
当然，非盈利性组织经营的目的不是为了赚钱。这些非盈利性组织包括像交响乐团或歌剧协会这样的
文化组织、慈善组织、宗教团体或公司拥有的研究机构。虽然它们在筹措和使用资金的方式上受到限制，
它们常常可以受益于税法中的某些特别条款。
Private accountants, also called executive or administrative accountants, handle the financial
records of a business. Like those who work for government or nonprofit organizations, they are
salaried rather than paid a fee. Those who work for manufacturing concerns are sometime