《行业英语翻译模板.docVIP

行业英语翻译模板： 请各位同学严格按照以下模板格式完成翻译作业：原文、译文、学号、翻译分工等信息都应填写完整。请在5月30日之前完成，把电子版作业发到各自任课老师邮箱，打印纸质版交给老师。提交前务必仔细检查，确保无误。 Unit 1 Finance and Accounting Text A Accounting: The Basis for Business Decision Accounting is the information system that measures business activities, processes that information into reports, and communicates the results to decision makers. 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 the better you can manage the financial aspects of living. Personal financial planning, education expenses, loans, car payments, 1income taxes, and investments are based on the information system that we call accounting. Today people use computers to do detailed bookkeeping — in households, businesses, and organizations of all types. The process starts and ends with people making decisions. Virtually all businesses and most individuals keep accounting records to aid in making decisions. Individuals People such as you use accounting information to manage bank accounts, evaluate job prospects, make investments, and decide whether to rent or buy a house. Businesses Business managers use accounting information to set goals for their organizations, to evaluate progress toward those goals, and to take corrective action if necessary. Decisions based on accounting information may include which building to purchase, how much merchandise to keep on hand, and how much cash to borrow. Investors Investors provide the money a business needs to begin operations, To decide whether to invest in a company, potential investors evaluate what income they can expect from their investment. This means analyzing the financial statements of the business and keeping up with developments in the business press— for example, 2The Wall Street Journal and Busine