施工企业成本核算英文文献.doc

本科毕业论文参考资料原文及译文 题 目 施工企业成本核算控制研究 系 别 管理系 专 业 会计学 班 级 XXXX 学 号 学生姓名 XXX 指导老师 XXX 2011年6月 原 文 与 译 文 专业：会计学 学号 姓名：XXX 原文： Finance and the Finance Manager 1.3 WHO IS THE FINANCE MANAGER? In this book we will use the term financial manager to refer to anyone responsible for a significant investment or financing decision. But cnly in the smallest firms is a single person responsible for all the decisions discussed in this book. In most cases, responsibility is dispersed. Top management is or course continuously involved in financial decisions. But the engineer who designs a new production facility is also involved: The design determines the kind of real assets the firm will hold. The marking manager who commits to a major advertising campaign is also making an important investment decision. The campaign is an investment in an intangible asset that is expected to pay off in future sales an earning. Nevertheless there are some managers who specialize in finance. Their roles are summarized in Figure 1.2. The treasure is responsible for looking after the firm’s cash, raising new capital, and maintaining relationships with banks, stockholder, and other investors who hold the firm’ securities. For small firms, the treasurer is likely to be the only financial executive. Larger corporations also have a controller, who prepares the financial statements, manages the firm’s internal accounting, and looks after its tax obligations. You can see that the treasurer and controller have different function: The treasurer’s main responsibility is to obtain and manage the firm’s capital, whereas the controller ensures that the money is used efficiently. Still larger firms usually appoint a chief financial officer (CFO) to oversee both the treasurer’s and the controller’s work. The CFO is deeply