Vocabulary List For Chapter 1 Introduction to Accounting and Business.docVIP

/cgi-wadsworth/course_products_wp.pl?fid=M20bproduct_isbn_issn=9780324662962discipline_number=400 Accounting, 23rd Edition Carl S. Warren, James M. Reeve, Jonathan Duchac /home /Pages/default.aspx / /Pages/default.aspx / .my/ http://www.acca.co.uk/?view=ACCA http://www.icaew.co.uk/ /Related_links/Professional_organizations/ Chapter 1 Introduction to Accounting and Business 1、Nature of Business and Accounting P2 Business 企业 Accounting会计 assembled and processed 组装加工 Product 产品 earn a profit Businesses Operating企业经营 not-for-profit organizations 非营利组织 Government agencies 政府机构 Service businesses 服务业 Merchandising businesses 商业 Manufacturing businesses 制造业 sell products they purchase出售其购买的产品 the economic performance and condition of the business 企业的经营业绩和状况 language of business商业语言 financial information财务信息 Prepare accounting reports编制会计报告 internal users and external users内部用户和外部用户 Creditors债权人 investors managing and operating the business管理和经营企业 managerial accounting or management accounting管理会计 relevant and timely information相关和及时的信息 Private Accounting私业会计；企业会计 financial accounting财务会计 General-purpose financial statements一般目的财务报表 Accountants 会计师 accounting or business fraud 会计或商业欺诈 ethical violations 违反道德规范 fines, firings, and lawsuits 罚款、解雇和诉讼 prosecuted, convicted, and sent to prison 起诉、定罪、送进监狱。 However, managers and accountants often face pressures from supervisors to meet company and investor expectations. 然而，经理和会计师经常面临监管者的压力，满足公司和投资者的期望。 Failure of Individual Character 个性的失败 Culture of Greed and Ethical Indifference 贪婪的文化和道德冷漠 Used sham accounting transactions to inflate performance. 使用虚假的会计经济业务迅速提高性能 Overstate Improperly recognized $3 billion in false receipts. 不适当地确认30亿美元的虚假收入 Misstated financial results by nearly $9 billion. 误报的财务结果近90亿美元 Executive 高管 Director earnings 收益 CEO首席执行官（chief executive officer） CFO（Chief Finance Officer） frozen asset冻结资产 stock market 股票市场 Sarbanes-Oxley Act of 2002 2002-奥克斯利法案 P