会计英语翻译chapter1.docxVIP

Chapter oneIntroduction to Accounting1.1 Bookkeeping and AccountingAccounting is an information system that identifies，measures，records and communicates relevant，reliable，consistent，and comparable information about an organization’s economic activity. Its objective is to help people make better decisions. An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. Owners, managers, creditors, and governmental agencies need this information. An individual who earns living by recording the financial activities of business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by an accountant. Accountant is the individual who understands the accounting principles, theoretical and practical application, and can manage, analyze, and interpret the accounting records. The bookkeeper is concerned with techniques involving the recording of transactions, and the accountant’s objective is the use of data for interpretation.第一章 [t??pt?] 会计导论 [.intr?d?k??n]1.1 簿记与会计会计是一个信息系统，[aident?fai]辨别、[me??z]测量、记录和交流相关的[rel?v?nt]、可靠的[rilai?bl]、持续的[k?nsist?nt]和可比的[k?mp?r?bl]一个组织经济活动的信息。它的目标是帮助人们做出更好的决定。对在商业事业取得成功感兴趣的人，对账簿和会计的原理[prins?pl]的理解是必要的[isen??l]。账簿和会计的目的[p?:p?s]是提供消息关于[k?ns?:ni?]一个企业的财务事务。业主，经理，债权人[kredit?]，和政府的代理[eid??nsi]需要这些消息。一个个体[.individju?l]通过记录企业的财务信息赚取生计（earn living）是簿记员；分类[kl?sifai]与汇总企业交易[tr?nz?k??nz]和解释[int?:priti?]它们影响[ifekt]的过程是被会计完成[?k?mpli?t]的。会计师是知道会计准则、理论[θi?retik?l,]与实际[pr?ktik?l]应用[.?plikei??n]，能够管理、分析和解释会计记录的人。簿记员涉及（is concerned with）一些技术[tekni:k]包括记录交易，会计师的目的是使用数据作解释[in.t?:pritei??n]。1.2 The Field of Professional Accounting There are three fields of professional accounting. Public accounting is an area of accounting where accountants perform their services for the general pu