2018年会计外文翻译1.docVIP

会计外文翻译 　　INTRODUCTION 　　Accounting is the systematic recording, reporting, and analysis of financial transactions of a business. But beyond the critical role accounting plays as a financial information system, it provides much of the vocabulary utilized in our financial markets. Accounting also supplies the data needed to perform a variety of finance-critical applications, including financial planning, financial statement analysis, and capital asset investment analysis, and therefore there is a very strong link between accounting and finance. Accounting allows us to keep track of what is happening in our businesses (and nonprofit organizations and government). 　　会计是一门系统的记录、报告、和分析金融交易的商业活动。然而， 　　会计在金融会计信息系统中扮演着一个重要的关键的角色，它为我们 　　提供了很多专用词汇让我们在金融市场中交流运用。会计还提供了所 　　需的各种数据，用来执行应用于各种关键的金融活动，包括财务规划， 　　财务报表分析，资本资产的投资分析，因此，会计及财务之间有着非 　　常强的联系。会计可以让我们追踪和了解我们企业(包括非营利组织 　　和政府)内部发生的一切经济活动。 　　KEY CONCEPTS 　　Some years ago, the American Institute of Certified Public Accountants issued a definition of accounting that in part referred to it as the “art of recording, classifying, and summarizing business transactions and 　　interpreting results.” To some extent accounting is an art; however, it should be understood that it is practiced within a body of knowledge that includes concepts and principles that have evolved and have been tested over time and are in response to the needs of users of accounting information. 　　To get the fundamentals of accounting under your belt, you must gain a basic understanding of the objectives of the practice of accounting. Although there are a number of objectives, each one has one thing in common: it promotes useful information so as to serve the needs of the user of financial accounting information. Never lose sight of the fact that the user of accounting information is at the heart of all the concepts, standards, and principles that fill accounting, tax, and auditing textbooks. 若干年前，美国注册会计师协会颁发的会计定义的一部分，将其称为 　　“艺术的记录，分类，总结商业交易和解释结果”。在某种程度上， 　　会计是一种