会计英语(中英对照).doc

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. Expan- sion or reorganization should not be planned without proper analysis of the accounting informa- tion; and new products and the campaign to advertise and sell them should not be launched with- out 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 BO