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跪求 高手 “英语”翻译！！！ 千万不要 在线翻译呀！！！

翻译 内容：

会计在中国的起源

英文account一词，日常用作描述对某些事件或行为之计算、解释或报告。例如某一雇员要向上司解释如何运用其工作时间，或经理要向股东交代业务运作状况。为了要作解释或报告，负责者当然要记得所作或曾发生的事情。由于往往不易紧记，就需要保留一些文字记录。事实上，这些记录可视为形成雏形会计系统的基础。
古时代，人类己经常涉及一些会计活动，这可追溯到货币未发明前的实物交换时代。例如农夫以拥有牛羊的数目来代替财富。后来虽然发明了货币，仍要经过一段很长时间，正式的记录系统才开始普遍使用。
会计在中国有着悠久的历史。据史籍记载，早在西周时代就设有专门核算官方财赋收支的官职——司会，并对财物收支采取了“月计岁会”（零星算之为计，总合算之为会）的方法。在西汉还出现了名为“计簿”或“簿书”的账册，用以登记会计事项。以后各朝代都设有官吏管理钱粮、赋税和财物的收支。宋代官厅中，办理钱粮报销或移交，要编造“四柱清册”，通过“旧管（期初结存）+新收（本期收入）＝开除（本期支出）+实在（期末结存）”的平衡公式进行结账，结算本期财产物资增减变化及其结果。这是中国会计学科发展过程中的一个重大成就。明末清初，随着手工业和商业的发展，出现了以四柱为基础的“龙门脉”，它把全部账目划分为“进”（各项收入）、“缴”（各项支出）、“存”（各项资产）、“该”（各项负债）中大类，运用“进－缴＝存－该”的平衡公式进行核算，设总账进行“分类记录”，并编制“进缴表”（即利润表）和“存该表”（即资产负债表），实行双轨计算盈亏，在两表上计算得出的盈亏数应当相等，称为“合龙门”，以此核对全部账目的正误。之后，又产生了“四脚账”（也称“天地合账”），这种方法是：对每一笔账项既登记“来账”，又登记“去账”，以反映同一账项的来龙去脉。“四柱清册”、“龙门账”和“四脚账”显示了中国不同历史时期传统中式簿民的特色.

Answer 1

Accounting in China account the origin of the English word used to describe everyday events or acts of calculation, interpretation or reporting. For example, an employee to the supervisors to explain how to use their working hours, or manager of business operations to the shareholders conditions. In order to explain or address, of course, responsible for or has been made to remember what happened. As is often difficult to remember, you need to keep some written records. In fact, these records can be considered as forming the basis of the accounting system prototype. Ancient times, humans have often involved some accounting activities, which can be traced back to the currency exchange is not the era before the invention of the kind. For example, the number of cattle and sheep farmers to have to replace the wealth. Although the money was invented, still after a very long time, formally began the widespread use of the system. Accounting has a long history in China. According to historical records, as early Western Zhou era has specialized in the official accounting of income and expenditure of the official financial Fu - Secretary will, and the balance of property taken "in months-year-old will" (sporadic operator of the account, the total cost-effective of the Council) approach. Also appeared in the Western Han Dynasty called "account books" or "Book Book" of the books for registration of transactions. Subsequent dynasties have established management of land tax officials, tax and property income. Song Guanting in money and grain for reimbursement or transfer, to fabricate a "four-post inventory" through "the old tube (opening balance) + new income (current income) = fire (current expenditure) + is (end of period balances)," the balance closing formula, addition and changes in the balance sheet current assets are its results. This is the subject of accounting in the development of a major achievement. Late Ming and early Qing Dynasty, with the handicraft industry and commercial development, there have been four columns based on "Dragon Pulse," which put all accounts into "into" (the income), "payment" (expenditures), "deposit" (the assets), "the" (the debt) in the category, the use of "into the - payment = memory - the" balance formula accounting, general ledger set up a "classified records," and prepare "to pay into the table "(ie income statement) and" save the table "(ie balance sheet), the implementation of dual reckoning, in the two tables on the number of calculated profit or loss should be equal, known as" co-Dragon, "to check all accounts of right and wrong. After that, it had a "four-footed account" (also called "Heaven and account"), this method is: the registration of each individual accounts only "to account", but also registered "to account", to reflect the same accounts context. "Four-post inventory," "goal statement" and "legs Account" shows the different historical periods of Chinese people's characteristics of traditional Chinese books.

Answer 2

Accounting in China, the origins of the English term account, day-to-day use as a description of certain events or calculations, explanations, or report. For example an employee to explains how to use their work time to their supervisors, or managers are accountable to shareholders operational status. In order to explain or report, or has been made by those responsible for the course you have to remember what happened. Due to the often difficult to bear in mind, you need to keep some written records. In fact, these records can be considered to form the basis for prototype accounting system. In ancient times, humans often involves a number of accounting activities, which can be traced back to the currency is not barter times prior to the invention. For example, instead of the number of cattle and sheep farmers have wealth. Later, despite the invention of money still must go through a long period of time, official records system only began to be widely used. Accounting in China has a long history. According to historical records records, the early Western Zhou era official dedicated Accounting Finance Division of revenue and expenditure of the Office – and property income and expenditure has taken "months years old" (sporadic work in terms of total cost) method. In the Western Han dynasty also known as the "meter" or "books" books for the purpose of registering transactions. Subsequent dynasties have official management of rent, taxes and property income and expenditure. Song dynasty guanting Transact rent reimbursed or transferred, to invent "four pillars inventory" by "old Canal (opening balance) + new collection (current income) = expelled (expenditures for the current period) + (closing balance)" balance formula, process, property or material changes in the settlement period and its results. This is the accounting discipline in China a major achievement in the development process. Out end Qing early, as handicraft and commercial of development, appears has to four column for Foundation of "gantry pulse", it to all accounts Division for "into" (the income), and "pay" (the expenditures), and "Save" (the asset), and "the" (the liabilities) in the large class, using "into-pay = save-the" of balance formula for accounting, set general ledger for "classification records", and prepared "into pay table" (is profit table) and "save the table" (is balance sheet), implemented dual-track calculation profit and loss, in two table Shang calculation came of profit and loss number should equal, called "hop gantry", to this check all accounts of errors. After he had a "four-foot account" (also known as "world account"), which is: for every account registration "account" and register "accounts" to reflect the ins and outs of the same account. "Four pillars inventory" and "gantry account" and "four foot account" shows the characteristics of Chinese traditional Chinese book of different historical periods.

Answer 3

The origin of accounting in China,Account in English the term used to describe everyday events or acts calculated 、 interpretation or reporting. For example, an employee to the supervisor to explain how to use their working hours, or manager of business operations to the shareholders conditions. In order to explain or reports, of course, responsible for or has been made to remember what happened. As is often difficult to remember, you need to keep some written records. In fact, these records can be considered as forming the basis of the accounting system prototype.Ancient times, humans have often involved some accounting activities, which can be traced back to the currency exchange is not the era before the invention of the kind. For example, the number of cattle and sheep farmers to have to replace the wealth. Eventually, though the invention of money, still after a very long time began a formal recording system in general use.Total has a long history in China. According to historical records, as early Western Zhou era has specialized in the official accounting of the official balance of payments financial Fu - Secretary will, and property income to the "will of months old" (count it as a sporadic account, the total cost-effective of the Council) of the method. also appeared in the Western Han Dynasty called "account books" or "book book" books, for the registration of transactions.