会计专业英语

第一篇：会计专业英语

Generally accepted accounting principles, or GAAP as they are more commonly known, are rules for the preparation of financial statements.Every publicly traded company must release their financial statements each year.These statements are used by investors, banks and creditors to determine the financial health of the company and its suitability for investment or extension of credit.In order to properly compare and evaluate companies and their results, the financial statement must provide similar information in a similar format.Every country has its own generally accepted accounting principles, and all publicly released financial statements must comply with these rules..Although there is no comprehensive list of generally accepted accounting principles, the structure is based around four key assumptions, four basic principles and four basic constraints..Four Key Assumptions

The key assumptions in generally accepted accounting principles are: business entity, going concern, monetary unit and time period principle.The business entity assumption is the idea that the business functions as a legal and financial entity separate from its owners or any other business.This assumption means that all the amounts shown as revenue or expense in the financial statements are for the business alone and do not include any personal expenses.“Going concern” is the assumption that the business will operate for the foreseeable future.This is important when calculating the values for assets, depreciation and amortization.The monetary unit assumption is that all the amounts listed use one stable currency, and that any amounts in another currency are clearly listed.“Time period” assumes that all the transactions reported did in fact occur within the time period as listed.Four Basic Principles

The four basic principles in generally accepted accounting principles are: cost, revenue, matching and disclosure.The cost principle refers to the notion that all values listed and reported are the costs to obtain or acquire the asset, and not the fair market value.The revenue principle states that all revenue must be reported when is it realized and earned, not necessarily when the actual cash is received.This is also known as accrual accounting.The matching principle holds that the expenses in the financial statement must be matched with the revenue.The value of the expense is included in the financial statements when the work product is sold, not necessarily when the work or invoice is issued.Finally, the disclosure principle holds that information pertinent to make a reasonable judgment on the company's finances must be included, so long as the costs to obtain that information is reasonable.Four Basic Constraints

The four basic constraints in generally accepted accounting principles are: objectivity, materiality, consistency and prudence.The objective constraint states that all the information included in the financial statements must be supported by independent, verifiable evidence.When deciding what to include or exclude from the financial statements, the significance of the item must be considered under the materiality constraint.If this information would be significant to a reasonable third party, it must be included.The company is required to use the same accounting methods and principles each year under the consistency constraint and any variation must be reported in the financial statement notes.Under the constraint of prudence, accountants are required to choose a solution that reduces the likelihood of overstating assets and income.Each country has a financial accounting standards board, which works closely with the boards in other countries to resolve common problems in a systematic, coherent way.There are several international organizations encouraging the development of a single, international board to administer a greater level of uniformity in accounting standards around the world.

第二篇：会计专业英语简历

会计专业毕业生的英文简历模板

会计是当前最为热门的专业之一，这个行业也是最为赚钱的职业之一。不过很多刚刚毕业的毕业生，还是不清楚会计英语简历的写作规范是怎样的。[本文由114大学生网——大学生的百事通 收集整理]

会计专业英语简历模板

PERSONAL

Address: 602#, 5 Hong Run Apartment, 2179 Pu Dong(S.)Road, BeiJing

Tel:(8621)*************

Mob:(86)***

E-mail: office@icxo.com

09/86-07/90 Bachelor of Economics

Shanghai University of Finance & Economy

09/83-07/86 The High School Affiliated to Fu Dan University

WORKING EXPERIENCE

Over the last ten years, have worked in various multinational corporate or investment house in the position of finance director or chief financial controller overcharging the financial operation of the company starting from financial planning, budgeting, monitoring and risk control system etc..Very familiar with relevant legislative and financial framework of either local Chinese companies or foreign companies operating in China.Strong relationship with local government entities and intermediary firms especially in the field of accounting, auditing, asset appraisal firms and commercial banks.05/92-05/94 Zhangjiang Hi-Tech Zone Developing Co.Ltd.Assistant Financial Manager

Responsible for taxation claims;

Conducted budget setting and monitoring.07/90-05/92 Shanghai Tea Import & Export Co.Ltd.Chief Accountant / Internal Auditor

Responsible for bookkeeping and maintenance of general ledger.OBJECTIVE

An accounting position offering the opportunity to utilize my professional financial expertise，extensive business experience，and ability on a worldwide basis.SUMMARY OF QUALIFICATIONS

*Accountant and Administrative Manager of mediun-sized motor components manufacturing and distribution company serving national and international markets.*Hands-on experience with firm of certified public accountants and auditors.*Certified public accountant and auditor.【经理人职场-office.icxo.com】

如果您有什么好的建议欢迎通过电子邮件联系我们：

本版编辑联系方式：wrs1204@163.com

第三篇：会计专业英语复习资料

《会计专业英语》复习资料

一、短语中英互译

1、会计分录

2、投资活动

3、后进先出法

4、客观性原则

5、注册会计师

6、权责发生制

7、累计折旧

8、资产负债表

9、经营决策

10、银行存款

11、到期日

12、历史成本

13、source document14、nominal rate15、credit sale16、sum-of-years-digits method17、economic entity assumption18、financial position19、fixed assets20、public hearing21、income statement22、sales discount23、value added tax24、trade mark25、bank overdraft

二、从下列选项中选出最佳答案

1、Generally，revenue is recorded by a business enterprise at a point when ：()

A、Management decides it is appropriate to do so

B、The product is available for sale to consumers

C、An exchange has taken place and the earning process is virtually complete

D、An order for merchandise has been received2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods？()

A、To reduce the income tax liability

B、To aid management in making business decisions

C、To match the costs of production with revenue as earned

D、To adhere to the accounting concept of conservatism3、What accounting principle or concept justifies the use of accruals and deferrals？()

A、Going concern

B、Materiality

C、Consistency

D、Stable monetary unit4、An accrued expense can best be described as an amount()

A、Paid and currently matched with revenue

B、Paid and not currently matched with revenue

C、Not paid and not currently matched with revenue

D、Not paid and currently matched with revenue5、Continuation of a business enterprise in the absence of contrary1

evidence is an example of the principle or concept of()

A、Business entity

B、Consistency

C、Going concern

D、Substance over form6、In preparing a bank reconciliation，the amount of checks outstanding would be：()

A、added to the bank balance according to the bank statement.B、deducted from the bank balance according to the bank statement.C、added to the cash balance according to the depositor’s records.D、deducted from the cash balance according to the depositor’s records.7、Journal entries based on the bank reconciliation are required for：

()

A、additions to the cash balance according to the depositor’s records.B、deductions from the cash balance according to the depositor’s records.C、Both A and B

D、Neither A nor B8、A petty cash fund is ：()

A、used to pay relatively small amounts。

B、established by estimating the amount of cash needed for disbursements of relatively small amounts a specified period。

C、reimbursed when the amount of money in the fund is reduced to predetermined minimum amount。

D、all of the above。

9、A corporation has two equity securities，which it holds as a temporary investment.If security A has a cost of $150，000 and a fair market value of $120,000,security B has a cost of $200,000 and a fair market value of $150,000, at what amount should these securities be reported in the current assets section of the corporation’s balance sheet?()

A、$350,000B、$320,000C、$300,000D、$270,00010、Under what caption would an investment in stock that is hold as a temporary investment be reported in the balance sheet？()

A、Current assetsB、Plant assetsC、InvestmentsD、None of the above11、If the merchandise inventory at the end of the year is overstated by $7,500 the error will cause an :

A.overstatement of cost of merchandise sold for the year by $7,500

B.understatement of gross profit for the year by $7,500

C.overstatement of net income for the year by $7,500

D.understatement of net income for the year by $7,500

12.The inventory system employing accounting records that continuously disclose the amount of inventory is called:()

A.periodicB.perpetualC.physicalD.retail

13.The inventory costing method that is based on the assumption that costs should be charged against revenue in the order in which they were incurred is:()

A.FIFOB.LIFOC.average costD.perpetual inventory

14.If merchandise inventory is being valued at cost and the price level is rising ,the method of costing that will yield the largest net income is :()

A.FIFOB.LIFOC.averageD.periodic

15.If a firm purchases $100,000 of bonds of Xcompany at 101 plus accrued interest of $2,000 and pays broker’s commissions of $50,the amount debited to Investment in X Company Bonds may be:()

A.$100,000B.$101,050C.$103,000D.none of the above

16.The owner’s equity in a corporation is commonly called:()

A.capitalB.stockholders’equity

C.shareholders’ investmentD.all of the above

17.If a corporation reacquires its own stock ,the stock is listed on the balance sheet in the :()

A.current assets sectionB.long-term liabilities section

C.stockholders’ equity sectionD.none of the above

18.Paid-in capital for a corporation may originate from which of the following sources?()

A.Real estate donated to the corporation

B.Redemption of the corporation’s own stock

C.Sale of the corporation’s treasury stock

D.all of the above

19.During its first year of operations,a corporation elected to use the straight-line method of depreciation for financial reporting purposes and the sum-of-the-years-digits method in determining taxable income.If the income tax rate is 45% and the amount of depreciation expense is $60,000 under the straight-line method and $100,000 under the sum-of-the-years-digits method,what is the amount of income tax deferred to future years?()

A.$18,000B.$27,000C.$45,000D.none of the above

20.An appropriation for plant expansion would be reported on the balance sheet in :()

A.the plant assets section

B.the long-term liabilities section

C.the stockholders’equity section

D.none of the above

三.判断题,正确的写”T”.错误的写”F”

1.Many people have chosen accounting as a profession because of its many disadvantages.()

2.Accounting may be specialists in one of many fields of expertise such as auditing, budgeting, taxation, or financial reporting.()

3.The accounting equation is : Assets =Owners' equity.()

4.The accounting equation is: Assets = liabilities +Equities.()

5.In accounting, the left side is called debit, abbreviated “Cr ”, and the right side is called the credit, abbreviated “Dr ”.()

6.The words “to debit” and “to credit” are the same.()

7.In order to reflect the changes of the accounting objectives clearly, we should divide them into four kinds---Assets, liabilities, Owners' equityand Loss, etc.()

8.Most business have many same accounts.()

9.The recording voucher should be divided into three kinds—the receipt, payment and transfer voucher.()

10.Vouchers of accounting is including the original voucher.()

四、经济业务描述题

1.On January 1, the owner of Ann’s Delivery Service Company, Ann Moe, invested $25,000 cash to get the business started.2.On January 3, the business purchased office equipment on account for $1500.3.On January 5, office supplies are purchased for $450 cash.4.On January 10, the company paid $700 toward what was owed on a previous obligation.5.On January 12, delivery services were performed which resulted in delivery fees for $500, which will be paid in two weeks.6.On January 15, the business borrows $4,000 at the bank, giving a 30 day note.7.On January 17, the owner withdrew $200 cash for personal use.8.On January 20, delivery services are rendered for $2,500 cash..五、段落中英互译

1.业主权益被定义为资产总额对负债总额的超出额，这一余额代表业主在企业中的权益的账面价值。公司的业主权益通常称为资本、股东权益、股东资产净值、股东投资。

2、债务可分为流动负债和长期负债。流动负债是将在一年或一个会计期间后偿还的债务，而长期负债是在一年或一年以上多个会计期间后偿还的债务，通常是二三年或更长。

3、Accounting is defined broadly as the process of recording，classifiying，and summarizing data related to business transactions and events to permit informed judgement and decisions by users of the information.Such data are to a large extent of a financial nature and are frequently stated in monetary terms.Accounting is also concerned with reporting and interpreting the information.4、A balance sheet presents the financial position of a business enterprise at a given data.The financial position consists of the assets，liabilities，and owners’ equity.A balance sheet shows the financial resources a business owns，the debts that the business owes，and the residual interest of the business，which is the difference between what it owns and what it owes.5、无形资产是那些对企业有用但没有实物形态的长期资产。无形资产由于法律授予这类资产的所有者以某种权利和特权而与其他资产一样具有价值。无形资产按取得时所花的成本入帐，并且在整个有效期内逐期摊销转入费用帐。

第四篇：会计专业英语复习题答案

一、中译英

accounting equationintangible assets

statement of cash flowoperating lease

real estateretained earnings

credit balancepreferred stock

working capitalpar value

original voucherscash equivalents

FIFOquick ratio

currency unitauditing

cash basishistorical

capital leasecost principle

retained earningsgeneral ledger

common stockcurrent liabilitiesincome taxinternal control systempar valueinterest rate

earnings par sharemerchandise inventoryaccounting principlecapital expenditureT-accountintangible assets

accounting information systemsales tax

current depositretained earnings

fixed assetspar value

gross marginsubsequent events

lower-of-cost-or-market-rulequick ratio

long-term investmentsecurity market

二、英译中

1、会计是计量企业经济活动，处理、加工信息，将结果与决策者交流的信息系统。

2、基本的财务报表有：资产负债表；损益表；现金流量表。

3、会计假设有：会计主体假设；持续经营假设；期间假设；币值稳定假设。

4、资产是企业拥有的具有货币价值的财产。

5、账户由三个部分组成：账户名称和账号，借方，贷方。

6、会计循环是企业为编制特定时期财务报表而必须经过的全过程。

7、应收款项包括应收账款和应收票据。

8、固定资产是使用年限在一年以上，单位价值在规定标准以上，在使用过程中保持原来实物形态的资产。

9、资产负债表是反映企业在某一特定日期财务状况的报表。

10、利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。

11、会计可以分为财务会计和管理会计。

12、基本的财务报表有：资产负债表；损益表；现金流量表。

13、会计假设有：会计主体假设；持续经营假设；期间假设；币值稳定假设。

14、资本是企业所有者的利益。

15、账户由三个部分组成：账户名称和账号，借方，贷方。

16、会计循环是企业为编制特定时期财务报表而必须经过的全过程。

17、流动资产包括：现金、银行存款、有价证券、应收和预付款，存货。

18、计算折旧的四种基本方法：直线法、产量法、双倍余额递减法、年数总和法。

19、长期负债是指偿还期在一年或者超过一年的一个营业周期以上的债务。

20、损益表是反映企业在一定期间的经营成果及其分配情况的报表。

21、会计最基本的工具是会计等式。

22、基本的财务报表有：资产负债表；损益表；现金流量表。

23、账户由三个部分组成：账户名称和账号，借方，贷方。

24、会计循环是企业为编制特定时期财务报表而必须经过的全过程。

25、流动资产是能在一年或长于一年的一个营业周期内变现、出售或消耗的资产。

26、应收款项包括应收账款和应收票据。

27、长期投资是不准备在一年内变现的投资。

28、计算折旧的四种基本方法：直线法、产量法、双倍余额递减法、年数总和法。

三、单选题

A B B C E D B B C C E B E E D B D B E B

第五篇：会计专业英语重点1

Unit 1

Financial information about a business is needed by many outsiders.These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results.许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。

Unit 2

Each proprietorship, partnership, and corporation is a separate entity.每一独资企业、合伙企业和股份公司都是一个单独的主体。

In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed.That is revenue is recognized as it is earned, and expenses are recognized as they are incurred – not when cash changes hands.if the cash basis accounting were used instead of the accrual basis, revenue and expenserecognition would depend solely on the timing of various cashreceipts and disbursements.在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。

Unit 3

During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed.在每一会计内，要依次完成被称为会计循环的会计程序。

Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i.e.the sales journal ,the purchases journal(invoice register),cash receipts journal and cash disbursements journal.根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。

A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits.根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。

A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side.一个T 型账户有左方和右方，分别称做借方和贷方。

After transactions are entered ,account balance(the difference between the sum ofits debits and the sum of its credits)can be computed.当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的差额）

The process of transferring amounts entered in the journal to the proper ledger amounts is called posting, the objective of which is to classify the effects of transactions on each individual asset , liability , owners’ equity , revenue , and expense account.将日记账记录的金额转入恰当的分类账户的过程叫做过账。其目的在于把每笔交易对资产、负债、业主权益、收入和费用的个别账户的影响进行归类。

Unit 4

The basic principle of double-entry bookkeeping is that every transaction has a twofold effect.复式记账的基本原理是每一项交易活动都有双重的结果。

The financial condition or position of a business enterprise is represented by the relationship of assets to liabilities and capital.一个企业的财务状况是由资产对负债和资本的关系来表示的。

By convention, asset and expense increases are recorded as debits while liability , capital and income increases are recorded as credits.根据惯例，资产和费用的增加被记为借项，而负债，资本和收入增加被记为贷项。

Unit 5

The simplest form of the account is known as the T-account because it resembles the letter T.the accountant, as a matter of convenience, refers to the group of company account as the ledger.账户最简单的形式称为丁字账户，因为它类似大写字母T。会计人员为了方便将公司账户集中作为分类账。

Unit 6

The financial statements are the means of conveying to management and to interested outsiders a concise picture of the profitability and financial position of the business.These are three basic financial statements which are reported the financial position of a business: balance sheet, income statement, the statement of cash flows.Balance sheet and income statement are prepared at a particular data, customarily to prepare them at the end of each month.财务报表是向管理人员和有关外界人士传送企业盈利能力和财务状况的简明情况的工具。报告一个企业财务状况的有三种基本财务报表：资产负债表，损益表和现金流量表。资产负债表和损益表是在特定日期编制的，习惯上在每个月末编制。

Assets are economic resources which are owned by a business and are expected to benefit future operations.资产是一个企业 所拥有的、并期望有益于未来经营的经营资源。

The owners’ equity in a business represents the resources the invested by the owner;it is equal to the total assets minus the liabilities.The equity of the owner is a residual claim because the claims of the creditors legally come first.If you are the owner of a business, you are entitled to whatever remains after the claims of the creditors are fully satisfied.企业中的业主权益代表业主投资的资源；它等于总资产减去负债。因为债权人的求偿权在法律上优先，所以业主权益是一种剩余求偿权，如果你是企业的业主，在债权人的求偿权全部得到满足之后，剩下的都属于你。

Unit 7

Income statement is a statement, sometimes called the profit and loss statement, reporting profitability or the operating result of a business for an accounting period(which can be one month, one quarter, one calendar year or one fiscal year as may be determined by the business concerned).收益表，有时也叫做收益损失表，是用来报告企业一定会计期间（可以是一个月、一季度、一自然或一财政，由企业自己决定）的盈利情况或经营成果的报表。

Unit8

The statement of cash flows reports the entity’s cash receipts and cash payments during the period-where cash came from and how it was spent.It explains the causes for the change in the cash balance.现金流量表反映企业某个期间现金收入和支出，即现金的来源和运用。它解释现金余额变化的原因。

Unit 9

Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights.For accounting treatment, assets are normally divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.资产是企业拥有或者控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。

Provision for bad debts may be set up on accounts receivable and the provision for bad debts shall be shown as a deduction item of accounts receivable in the financial statement.all receivables and prepayments shall be cleared and collected on time and shall be checked with related partied periodically.应收账款可以计提坏账准备金。坏账准备金在会计报表中作为应收账款的备抵项目列示。各种应收及预付款应当及时清算、催收、定期与对方对账核实。

When inventories are issuing, enterprises may account them under the following methods : first-in first-out ,weighted average ,moving average ,specific identification , last-in first-out ,ect.各种存货发出时，企业可以根据实际情况，选择使用先进先出法、加权平均法、移动平均法、个别计价法、后进先出法等方法确定其实际成本。

The acquisition cost of property ,plant ,and equipment includes all expenditures reasonable and necessary to get them in place and ready for use.财产、厂房及设备的购置成本包括所有的合理支出和使这些资产处于可使用状态的必要支出。

Unit 10

The FASB defines liabilities in its Statement of Financial Accounting Concept No.3.elements of Financial Statement as :“the probable future sacrifice of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”

美国财务会计准则委员会在第3号财务会计概念公告《财务报表的要素》中，将负责定义为：“特定主体由于过去的交易或事项而引起的、在现在承担的在将来向其他主体交付财产或提供劳务的责任，这种责任导致了可预期的经济利益的未来牺牲”

According to this definition, current liabilities are “obligations whose liquidation is reasonably expected to require use of existing resources properly classified as current assets, of the creation of other current liabilities.”

根据这一定义，流动负债是指：“期望以已恰当地归入流动资产的现有资源、或通过形成其他流动负债来清偿的责任。”

Unit 11

Owners’ equity is defined as the excess of total assets over total liabilities.业主权益被定义为资产总额对负债总额的超出额

Ownership in a corporation is evidenced by a stock certificate.This capital stock may be either common or preferred.If a corporation issues common stock, its shareholders usually have certain basic rights to be exercised in proportion to the number of common stock they own.These rights include(1)right to vote for directors;(2)right to receive dividends declared by the board of directors;(3)right to share in the distribution of cash or other assets if the corporation is liquidated;and(4)preemptive right to purchase additional shares of capital stock in proportion to present holdings in the event that the corporation increases the amount of stock outstanding.在公司中业主权益是由股份证书证明的。公司的股本既可以是普通股，也可以是优先股。就公司发行的普通股而言，其股东通常可根据所拥有的普通股股份数比例，行使一些基本权利。这些权利包括：（1）选举董事的表决权；（2）收取董事会宣布的股利的权利；（3）公司清算时分享现金或其他资产的权利；（4）在公司增加外发股份时，可按现在的持股比例优先购买额外股份的权利。

Unit 12

Financial statement analysis，first and foremost，serves the essential function of converting data into useful information.In respect of the quantitative data presented in the financial statements，three techniques used widely to assist decision makers in understanding the external statements are：（1）comparative analysis（through preparation of trend statements），(2)structural analysis（through preparation of common-size statements），and（3）ratio analysis.The focus of this chapter will be on how ratio analysis helps information users interpret and evaluate the data contained in financial statements.财务报表分析的基本功能是将数据转化为有用的信息。就列示在财务报表中的定量性数据而言，广泛地用于帮助决策者理解对外财务报表的三种方法是：（1）比较分析（通过编制趋势报表）；（2）结构分析（通过编制共同比报表）；以及（3）比率分析。本章着重论述比率分析如何帮助信息使用者解释和评价财务报表内的数据。

Unit 15

In fact, manufacturing costs can be reclassified in many different ways depending on the final goal of a particular cost analysis.However, the most common and basic cost classification scheme associated with cost accounting is the grouping of manufacturing costs into three elements: direct material costs, direct labor costs , or indirect manufacturing costs(factory overhead).Direct costs are traceable to specific products, whereas indirect costs must be assigned to products by some allocation method.实务中，按照特定成本最终分析目标，制造成本能够用许多不同方法分类。然而与成本会计相关的最通用、最基本的方法是将制造成本集中起来分为三要素：直接材料成本、直接人工成本和间接制造成本（工厂间接费用）。直接成本可追溯于某种特定产品，而间接成本必须按照一定方法分配给产品。

Unit 16

Cost –Volume-Profit(cvp)analysis expresses the relationships among a company’s costs, volume of activity and income.Cost –Volume-Profit analysis is a key factor in many decisions , including choice of product lines , pricing of products , marketing strategy and utilization of productive facilities.本量利分析是对公司经营和收入中的成本数量和利润之间的关系所进行的分析。本量利分析在诸如产品系列的选择、产品定价、营销策略、以及生产设施的利用等许多决策中都是关键的因素。

However, long run decisions such as buying plant and equipment also hinge on predictions of the resulting Cost –Volume-Profit relationships.不过，构建厂房设备等的长期决策也取决于成本-数量-利润关系的预测结果。

下面的三道中翻英，章琳一说她的卷子中有一道

长期政策也取决于成本-数量-利润关系的预测结果

Long run decisions hinge on predictions of the resulting cost-volume-profit relationships

边际贡献和盈亏平衡点都随着单位变动成本的增减而变动

Both the contribution margin and the breakeven point are altered by changes in unit variable costs.在经济衰退期间，管理层则将加紧控制成本

When business is slack, management tends to ride herd on costs

Unit 18

Although the audit process of obtaining and evaluating evidence and communicating the results to interested users applies to all audit applications, the objectives of auditing vary depending on the needs of users of the audit report.Internal auditing, governmental auditing, and external auditing, and external auditing all serve different objectives.虽然获取和评价证据并向有利益关系的使用者传送审计结果的审计程序适用于所有的审计应用过程，但审计目标却因审计报告使用者的不同需要而有所差异。内部审计、政府审计、外部审计都服务于不同的目标。

Internal auditing is defined as an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization.内部审计被定义为在某一组织内部所建立的用以审查和评价其活动，从而作为向该组织提供服务的独立评价职能。

External auditing involves reporting on financial statements prepared by management for external users or third parties.外部审计涉及管理当局向外部使用者或第三方当事人编制的财务报表的报告问题。

Absentee ownership is another reason why audits are needed.Stockholders desire audits to determine management’s stewardship of their assets.不参与管理的业主权是要求审计的另一个原因。股东希望进行审计，以确定管理当局对他们的资产的经营责任。

Other accounting services for small business include compiling and reviewing unaudited financial statements and bookkeeping services(frequently called write-up work).其他向小企业提供的会计服务包括编制和审查未经审计的财务报表，提供簿记服务（通常称做代理记账业务）

Notice that a compliance test measures the effectiveness of a particular control procedure;it does not substantiate the dollar amount of an account balance.请注意，符合性测试衡量特定控制程序的有效性，它并没有对账户余额的金额加以验证。

There are four basic types of audit reports , that, under certain specific conditions, may be issued by auditors.They are “unqualified of opinion”, “qualified opinion”, “adverse opinion” and “disclaimer of opinion”.在某些特定条件下，审计师可能出具四种基本类型的审计报告。它们是“无保留意见”、“保留意见”、“否定意见”和“放弃发表意见”。