Question

会计英语翻译~ 谢了~

Accounting and Its Environment
Develop an accounting vocabulary for decision making. Accounting is a system for measuring, processing, and communicating financial information. As the “language of business,” accounting helps a wide range of decision makers. Accounting dates backs to ancient civilizations, but its importance to society has been greatest since the Industrial revolution.
Apply accounting concepts and principles to analyze business transactions. The three basic forms of business organization are the proprietorship, the partnership, and the corporation. Whatever the form, accountants use the entity concept to keep the business's records separate from the personal records of the people who run it. Accountants at all levels must be ethical to serve their intended purpose. Generally accepted accounting principles (GAAP) guide accountants in their work. Among these guidelines are the entity concept, the reliability principle, the cost principle, the going-concern concept, and the stablemonetary-unit concept.Use the accounting equation to describe an organization's financial position. In its most common form, the accounting equation is Assets=Liabilities + Owner's Equity.Use the accounting equation to analyze business transactions. Transactions affects a business's assets, liabilities, and owner's equity. Therefore, transactions are analyzed in terms of their effect on the accounting equation.Prepare the financial statements. The financial statements communicate information for decision making by the entity's managers, owners, and creditors and by government agencies. The income statement presents a video of the entity's operations in terms of revenues earned and expenses incurred during a specific period. Total revenues minus total expenses equal net income. Net income or net loss answers the question, How much income did the entity earn, or How much loss did it incur during the period? The statement of owner's equity reports the changes in owner's equity during the period. The balance sheet provides a photograph of the entity's financial standing in terms of its assets, liabilities, and owner's equity at a specific time. It answers the question, What is the entity's financial position? The statement of cash flows reports the cash coming in and the cash going out during the period. It answers, Where did cash come from , and, Where did it go?
Evaluate the performance of a business. High net income indicates success in business; net loss indicates a bad year.

Answer 1

会计及其环境
培养一种会计词汇,为公司决策提供依据。会计是一种系统,用于测量测量、加工、和沟通的财务信息。“商业语言,“会计帮助一个广泛的决策者。会计日期靠背的文明古国,但它的意义有这么大的社会自工业革命。
运用会计概念和原理分析商务交易。三种基本形式的商业组织是业主、合营,和股份有限公司。不管是哪种形态、会计师使用实体概念保持商业的记录分开的,从个人记录的人运行它。各级会计师必须伦理来满足他们的特定的目的。一般公认会计原则编制指导会计工作。在这些方针是会计主体概念、可靠性原则、历史成本原则,going-concern概念、和stablemonetary-unit概念使用会计方程来描述一个组织的财务状况。最常见的形式是会计等式的资产=负债+业主权益使用会计方程式分析商务交易。交易影响企业的资产、负债、所有者权益。因此,交易等方面分析了他们影响会计方程式编制财务报表。财务报表在决策信息沟通单位的管理人员,雇主和债权人和政府机构。损益表视频实体的行动使费用,收入条款在一定时期内发生。总收入减去总费用相等的净收入。净收入或净损失回答了这样一个问题,多少收入并实体取得或损失承担多少的期间做了那件事吗?所有者权益的陈述报告所有者权益的变化在这段期间涌入。资产负债表提供了一个照片实体的财务状况根据其资产、负债、所有者权益在某一特定时间。它回答了这样一个问题,什么是单位财务状况的资料吗?声明现金流量表反映现金进来、现金出去在这段期间涌入。它能回答的问题,在哪里现金从何而来,以及,跑哪儿去了?
性能的评价业务。高额收入表明在商业上的成功,净损失表示糟糕的一年。

Answer 2

会计与环境
开发会计词汇为了更好的做决定
会计是一个估量，处理，传达的财务信息系统。
作为交易的语言，会计帮助了很多的决策者。
会计要追溯到古代文明，但是自从工业革命后它对当代社会具有更大的重要性。
应用会计概念和会计准则去分析交易。
有三个基础的机构形式：拥有所有权的小生意，合伙制，公司。
无论什么形式，会计运用准则记录交易，与经营者自己的记录相区分。
会计必须在达到自己的工作的同时必须遵守道德规范。
普遍接受的会计准则知道会计的工作。
有很多的原则，可信性原则，成本原则，继续经营原则，稳定原则。
运用会计等式去表达公司的财务状况，
普遍形式下，会计等式：资产=负债+所有者权益。
运用会计等式去分析交易。
交易影响公司的资产，负债，所有者权益。
所以，分析交易影响会计等式。
准备财务报表。
财务报表提供信息给公司的经理，所有人，借债人，政府机关做决策。
利润表展示了公司的运行，关于收益和支出在一个特点的期间。
总收益减去总支出等于净收益。
净收益或净损失解答了公司赚了多少或者损失了多少在一个期间。
所有者权益表报告了所有者权益的变化在一个期间。
资产负债表提供了公司财务状况，他的资产，负债，所有者权益在一个特定的期间。
他解答了公司的财务状况。
现金流动表报告了现金流入和流出在一个期间。他告知了有多少现金流入，多少流出。
评估公司的表现。
高的净资产表示生意成功，损失表示今年很失败。