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會計與財務(wù)管理專業(yè)英語 
定 價：37 元 叢書名：中國科學(xué)院規(guī)劃教材會計學(xué)及財務(wù)管理系列
9 7 4 8 1 7 3 0 2 3 3 0 9 讀者對象:各大、專院校的會計專業(yè)學(xué)生和在職會計人員 
會計與財務(wù)管理專業(yè)英語涵蓋了會計和財務(wù)管理的有關(guān)內(nèi)容,分為兩個部分,共27章
第一部分是會計專題,分基礎(chǔ)會計和財務(wù)會計兩個單元,共16章.基礎(chǔ)會計單元依次介紹了會計等式、會計循環(huán)、報表介紹;財務(wù)會計單元依次介紹了資產(chǎn)、負債、所有者權(quán)益、收入、費用和財務(wù)報表.第二部分是財務(wù)管理專題,共11章,依次介紹了時間價值、利率、融資、投資、營運資金、利潤分配和報表分析.每一章后面都附有詞匯表和補充知識. 更多科學(xué)出版社服務(wù)，請掃碼獲取。 
適讀人群 ：會計與財務(wù)管理專業(yè)英語不僅適合高等院校管理學(xué)專業(yè)的本科生專業(yè)基礎(chǔ)課教學(xué)使用,而且適合于會計學(xué)和財務(wù)管理專業(yè)本科生的專業(yè)課教學(xué).
PART 1
ACCOUNTING UNIT1 BAsicAc ounting ChApter1 IntroductiontoAcounting 1. 1 Definition of Accounting AcountingisoftendescribedAsAserviceActivity．ItsfunctionistoprovidequAntitAtive informAtion,primArily finAnciAlin nAture,About economic entities．The scope of Ac ounting includes first identifying economic events,then meAsuring,recording, summArizing,AndreportingtheinformAtiontousers．Ac ountingcoversAsignificAntlybroAderscopeofActivitiesthAnbookke ping． TheprimAryusersAreinvestorsAnd mAnAgers,butcreditors,government,lAbour unions,AndthegenerAlpublicAlsouseAc ountinginformAtion．FinAnciAlstAtementsreport Ac ountinginformAtionthAtprovidesAnswersto questionsAboutresources,eArningprospects,expectedcAshcol ections,expensestobeincur ed,debtＧpAyingAbility,tAx col ection,AndnegotiAtingwAgeAgre ments． 1. 2 Profession of Accounting ThedemAndforAc ountingserviceshAsincreAsedwiththeincreAseinnumber,size Andcomplexityofbusines es．InAddition,newlAwsAndregulAtionshAveAlsocreAtedAn increAseddemAndforAc ounting． YoumAywonderwhetherthereArecAre ropportunitiesinAc ounting．TheAnsweris yes．Employmentopportunitiesintheprofes ionofAc ountAncyAreexpectedtocontinueto growAndexpAnd．InAreportprepAredbytheU．S．DepArtmentofLAbor,theAc ountingprofes ionisprojectedtoincreAseby39．8％ betwe nthelAte1980sAndtheyeAr2000． AcountAntsAreengAgedineither (1)privAteAcountingor (2)publicAcounting． AcountAntsemployedbyAbusines firm orAnotＧforＧprofitorgAnizAtionAresAidtobe engAgedinprivAteAcounting．AcountAntsAndtheirstAf whoprovideservicesonAfe bAsisAresAidtobeengAgedinpublicAc ounting． ExperienceinprivAteAndpublicAc ountinghAslong be nrecognizedAsexcel ent trAiningfortopmAnAgementpositions．MAnypositionsinindustry,AndinstAteAndfederAl AgenciesAreheldbyindividuAlswitheducAtionAndexperienceinAc ounting． 1．PrivAteAcounting ThescopeofActivitiesAnd dutiesofprivAteAcountAntsvAries widely．IfprivAte AcountAntsAreemployedbyA mAnufActuringfirmthey mAybecAl edindustriAlorcost AcountAnts．ThechiefAcountAntinAbusines mAybecAl edthecontrol er．VAriousstAte AndfederAlAgenciesAndothernotＧforＧprofitAgenciesAlsoemployAc ountAnts． 2．PublicAc ounting InpublicAc ounting,AnAc ountAntmAyprActiceAsAnindividuAlorAsAmemberofA publicAc ountingfirm．PublicAc ountAntswhohAvemetAstAteseducAtion,experience, AndexAminAtionrequirementsmAybecomeCertifiedPublicAc ountAnts(CPAs)． TherequirementsforobtAiningACPAcertificAtedif erAmongthevAriousstAtes．Al stAtesrequireAcol egeeducAtioninAc ounting,AndmoststAtesnowrequire150semester hoursofcol egecredit．InAddition,AcAndidAtemustpAs AtwoＧdAyexAminAtionprepAred bytheAmericAnInstituteofCertifiedPublicAc ountAnts (AICPA)．Howdif icultisthe CPAexAminAtion? ApproximAtely30％ ofthecAndidAtespAs eAchofthefourpArtsofthe CPAexAminAtion．Only10％to20％ pAs theentireexAminAtionAtonetime． 3．SpeciAlizedAc ountingFields You mAythinkthAtAl Ac ountingisthesAme．However,you wil findseverAl speciAlizedfieldsofAc ountinginprActice．ThetwomostcommonArefinAnciAlAc ountingAnd mAnAgeriAl Ac ounting． Other fields include cost Ac ounting, environmentAl Ac ounting,internAtionAlAc ounting,notＧforＧprofitAc ounting,AndsociAlAc ounting． FinAnciAlAc ountingisprimArilyconcerned withtherecordingAndreportingof economicdAtAAndActivitiesforAnentity．AlthoughsuchreportsprovideusefulinformAtion formAnAgers,theyAretheprincipAlreportsforowners,creditors,governmentAlAgencies, Andthepublic．FinAnciAlAc ountAntsfol ow generAl yAc eptedAc ountingprinciples (GAAP)inprepAringreportsforstockholdersAndtheinvestingpublic．Theseprinciples ensurethAtreportsfordif erentcompAniescAnbecompAred．ForexAmple,theAbilityto compArefinAnciAlreportsises entiAlforAninvestorwhoisdeciding whichcompAnyto invest． MAnAgeriAlAc ounting,oftencAl ed mAnAgementAc ounting,usesbothfinAnciAl Ac ountingAndestimAteddAtAtothe mAnAgementinrunningdAyＧtoＧdAyoperAtionsAnd plAnningfutureoperAtions．MAnAgeriAlAc ountingcAnprovidemAnAgerswithrelevAntAnd timelyinformAtionAndreports．UnlikefinAnciAlAc ountAnts,mAnAgementAc ountAntsAre notrestrictedto using generAl yAc epted Ac ounting principles．InsteAd,mAnAgement Ac ountAntsusethebAsicprincipleofgAtheringAndreportinginformAtionthAtisusefulto mAnAgement．Thus,mAnAgeriAlreportscAnwidelyof erinformAtionAndcontent MAnAgementAc ountAntsAreoftenconcernedwithidentifyingAlternAtiveActio．nsAnd prepAringreportsofevAluAtingtheimpActofeAchAlternAtive．ForexAmple,thepresident ofAcompAnymightrequestAnAnAlysisofAlternAtiveplAnsforfinAncingtheconstructionof Anewof icebuilding． 1. 3 Types of Accounting InformAtion ThetermsfinAnciAlAc ounting,mAnAgementAc ountingAndtAxAc ountingAreoften usedindescribingthre typesofAc ountinginformAtionthAtAre widelyusedinthe busines community． 1)FinAnciAlAc ounting FinAnciAl Ac ounting refers to informAtion describing the finAnciAl resources, obligAtionsAndActivitiesofAneconomicentity,eitherAnorgAnizAtionorAnindividuAl． Ac ountAntsusethetermfinAnciAlpositiontodescribeAnentitysfinAnciAlresourcesAnd obligAtionsAtonepointintimeAndthetermresultsofoperAtionstodescribeitsfinAnciAl ActivitiesduringtheyeAr．FinAnciAlAc ountinginformAtionAppeArsinfinAnciAlstAtements thAtAreintendedprimArilyforexternAluse,Although mAnAgementAc ountingAlsouses themforcertAininternAldecisions．InfAct,finAnciAlAc ountinginformAtionisusedforso mAnydif erentpurposesthAtitisoftencAl ed＂generAlpurpose＂Ac ountinginformAtion． 2)MAnAgementAc ounting MAnAgementAc ountinginvolvesthedevelopmentAndinterpretAtionofAc ountinginformAtionwhichisforinternAluseAndprovidesspeciAlinformAtionforthemAnAgersofA compAny．TheinformAtionmAnAgersusemAyrAngefrombroAd,longＧrAngeplAnningdAtA todetAiledexplAnAtionsofwhyActuAlcostsvAriedfromcostsestimAtes．MuchmAnAgement Ac ounting informAtion is finAnciAl in nAture, but often includes evAluAtions of＂nonfinAnciAl＂fActors,suchAspoliticAlAndenvironmentAlconsiderAtions,productquAlity, customersAtisfActionAndworkerproductivity． 3)TAxAc ounting TAxAc ountingisAspeciAlizedfield whichinvolvestheprepArAtionofincometAx returns．ToAgreAtextent,tAxreturnsArebAsedonfinAnciAlAc ountinginformAtion． However,theinformAtionisoftenAdjustedorreorgAnizedtoconform toincometAx reporting requirements．The most chAl enging Aspect of tAx Ac ounting is not the prepArAtionofAnincometAxreturn,buttAxplAnning．TAxplAnningmeAnsAnticipAtingthe tAxef ectsofbusines trAnsActionsAndstructuringthesetrAnsActionsinAmAnnerthAtwil minimizetheincometAxburden． 1. 4 FinAnciAl Accounting MeAsurement BAses 1．MArketVAlue(FAirVAlue) Thefol igdfntosrpouernentoAlAinSAdrs(owneiiinierdcdfomItrAinlVAutotnAdIVS), (2005)． rwhi IVS1— tVf ionVltAuA BiAssolAueMkAre MArketvAlueistheestimAtedAmou ntfo chApropertyshouldexchAngeonthe el erinAnArmenhtrAondAteofvAluAtionbetwe nAwil ingbuyerAndAwil innthepArti sＧl tit gsgeshAdeAchActedknowledgeAbly,prudently,And nsAc AfterpropermArketingwhereiithoutcon． ulsi womp Theterm propertyisusedbecAusethefocusofthesestAndArdsisthevAluAtionof property．BecAusethesestAndArdsencompAs finAnciAlreporting,theterm As etmAybe substitutedforgenerAlApplicAtionofthedefinition． 2．HistoricAlCost TheeconomicActivitiesAndresourcesofAcompAnyinitiAl yAre meAsuredbythe exchAngepriceofAtrAnsActionAtthetimethetrAnsActionoc urs．UsuAl ytheexchAnge prie(hehsoiAot)ieAndihonigreodstevleotni ctitrclcssrtienteAc utncrsAhAufAniemutl theitemisconsumed,sold,orliquidAtedAndremovedfromtherecords．HistoricAlcost providesevidencethAttheindependentbuyerAndsel erwereinAgre mentonthevAlueof AnexchAngedgoodorserviceAtthetimeofthetrAnsActionAndthushAsthequAlitiesof representAtionAlfAithfulnes ,neutrAlity,AndverifiAbility． OneofthemostfrequentlyheArdcriticismsofAc ountinginformAtionfromthosewho wouldpreferAlternAtivevAluAtion methods,isthAttheybelieveothermethodswould reportinformAtion morerelevAntforuserdecisions．Ac ountAntsdounderstAndthAt historicAlcostinformAtionmAynotAlwAysbecompletelyrelevAntforAl decisions,butit doeshAveAsignificAntdegre ofreliAbility．IncertAincAses,Ac ountAntsusevAluAtion methodsotherthAnhistoricAlcosttoreportthefAirvAlueofselecteditemsinthefinAnciAl stAtementswhenthose methodsprovide morerelevAntinformAtionAndpos es An Ac eptAbledegre ofreliAbility． 3．NetReAlizAbleVAlue A methodofdeterminingthepresentvAlueofAtroubledAs ettoitspresentowner mAybebAsedontheAs umptionthAttheAs etwil beheldforAperiodoftimeAndsoldAt somefuturedAte．ThepresentvAlueincludesfutureeArningstheAs etisexpectedto generAte,Andles costofowning,holding,developing And operAtingtheAs et．To compensAteforthesecosts,theAs etsprojectedfuturenetcAshflowsArediscountedusingAfolhticroAehotoAiAtecsfpyniiednneet) rmuAtAnoprtstecsfcptl(hotoAigdvdnsAditrs． NetreAlizAblevAlue(NRV),therefore,isbAsedonAformulAincorporAtingwhAttheAs et musteArninordertopAyforitsshAreofthecostsofrunningthebusines ．NetreAlizAble vAlueisoneAc ounting methodusedtocAlculAtethepresentvAlueofAnAs etsuchAsA loAn,AtsomepointAftertheloAnhAsbecomepAstdueAndbookvAlueisnolongervAlid． WithregArdstoinventory,netreAlizAblevAlueistheestimAtedsel ingpriceinthe ordinArycourseofbusines minusAnycosttocompleteAndtosel thegoods．NetreAlizAble vAlueisoneoftheAmountsconsideredwhendeterminingthelowerofthecostormArket foritemsininventory． 4．Cur entVAlue(PresentVAlue) Cur entvAlueisthevAlueonAgivendAteofAfuturepAymentorseriesoffuture pAyments,discountedtoreflectthetimevAlueof moneyAndotherfActorssuchAs investmentrisk．EAchfuturecAshflow mAybeAsingleAmountInthiscAse,theAmountis refer edtoAsAnestimAtedcAshflow．Or,eAchfuturecAshflo．w mAyinvolveArAngeof pos ibleAmounts．InthiscAse,A＂weightedAverAge＂AmountisdeterminedAndisrefer ed toAsAnexpectedcAshflow．WhentheestimAtedcAshflowsAreusedtodeterminepresent vAlue,theyAresimilArtothoseusedtodeterminenetreAlizAblevAlue;thedif erence betwe nthetwoAlternAtivesisthAtunderthepresentvAlueApproAchthetimevAlueof y(,it)i monei．e． nteressconsidered． PresentvAluecAlculAtionsAre widelyusedinbusines AndeconomicstoprovideA meAnstocompArecAshflowsAtdif erenttimesonAmeAningful＂likeＧtoＧlike＂bAsis． KeyPhrAsesAndSpeciAlTerms Ac ounting Ac ountAnt n．會計,會計學(xué) n．會計師,會計人員 trAnsAction n．交易,經(jīng)濟業(yè)務(wù) privAteAc ountingpublicAc ountingnotＧforＧprofitAgenciesfinAnciAlAc ountingmAnAgementAc ountingtAxAc ountingfinAnciAlpositionresultsofoperAtionsbookke ping understAndAbilitydecisionusefulnes 企業(yè)會計 公共會計 非營利性機構(gòu) 財務(wù)會計 管理會計 稅務(wù)會計 財務(wù)狀況 經(jīng)營成果 n．簿記 n．可理解性,明晰性 決策有用性 relevAnce n．相關(guān)性 reliAbility conservAtism n．可靠性 n．謹(jǐn)慎性 consistency mAteriAlity mArketvAlue n．一貫性 n．重要性 市場價值 historicAlcost 歷史成本
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