關於會計的英語文章及翻譯

隨着我國加入了WTO,對外交流不斷擴大,對外經濟業務也不斷增漲。社會及用人單位對會計人員專業英語(會計英語)水平的要求越來越高。下面是本站小編帶來的，歡迎閱讀!

關於會計的英語文章及翻譯1

China's top banking regulator on Friday warned of growing risks to the country's financial system as a result of an unprecedented expansion in new loans and urged the country's lenders to improve their internal management.

The statement by Liu Mingkang, chairman of the China Banking Regulatory Commission, may signal a more assertive stance from the body in the build-up to a top-level Communist party meeting scheduled for November that will set the country's economic agenda for the coming year.

Chinese financial institutions extended Rmb8,185bn ($1,199bn) in local currency loans in the first eight months of this year, an increase of 164 per cent from the same period in 2008, a credit binge analysts say has been facilitated by a serious relaxation in lending standards.

“This year, all kinds of risks have arisen in the banking sector along with the rapid credit expansion,” said Mr Liu in a written statement. “Banking institutions should always stick to the bottom line of compliance management, to lay a solid foundation for risk management.”

For most of this year, the CBRC has been an almost lone voice within the government urging caution over the rapid loan growth and the potential for a future shock to the system.

China's economic recovery has been largely fuelled by the flood of credit from the state-controlled banks but this has prompted fears of fresh bubbles forming in the property and equities markets and raised the prospect that growth could falter as lending returns to a more sustainable level.

“This is a high-risk strategy, since in prior eras, massive Chinese loan growth eventually led to massive Chinese non-performing loans and a banking sector that had to be recapitalised,” Michael Cembalest, chief investment officer at JPMorgan Global Wealth Management, said in a recent report.

“The removal of loan quota limits once the global recession hit may have unleashed a torrent of relaxed underwriting standards that will not be visible until the next downturn.”

中國銀行業最高監管機構上週五警告，由於新增貸款的空前擴張，中國金融體系面臨的風險正日漸增加。該機構敦促中國國內銀行加強自身的內部管理。

中國銀監會(CBRC)主席劉明康的聲明，可能表明了在定於今年11月舉行的共產黨高層會議前夕，銀監會所採取的更爲堅定的立場。11月份的會議將確定中國來年的經濟日程。

今年前8個月，中國金融機構共發放人民幣貸款8.185萬億元人民幣(合1.199萬億美元)，較去年同期增長164%。分析師稱，貸款標準的嚴重鬆動助長了此次信貸狂潮。

劉明康在一份書面聲明中表示：“今年以來，隨信貸投放快速增加，銀行業各類風險有所擡頭……銀行業金融機構要始終堅守合規經營底線，爲風險管理打下堅實基礎。”

今年大多數時候，中國政府內部幾乎只有銀監會一個部門一直在敦促，中國應對貸款快速增長及金融體系未來可能遭受衝擊保持警惕。

中國的經濟復甦主要受到國有銀行信貸急劇增加的推動，但這已經引起了人們兩方面的擔憂，一是房地產與股票市場可能正在形成的新的泡沫，二是隨着貸款回到更可持續的水平，經濟增長可能會動搖。

摩根大通全球財富管理(JPMorgan Global Wealth Management)首席投資官邁克爾•切巴萊斯特(Michael Cembalest)最近在一份報告中表示：“這是一個高風險策略，因爲在之前的年代，中國貸款的大舉增長最終都會導致不良貸款的大舉增加以及必須對銀行業進行注資。”

“全球衰退來襲之際取消貸款配額限制，可能形成了寬鬆貸款標準的急流，要到下一場衰退出現時才能顯現出來。”

關於會計的英語文章及翻譯2

The Conventions of Contemporary Accounting

Accounting conventions are concepts and rules which have been accepted in performing bookkeeping and accounting. It came from a careful observation of accounting practice which revealed patterns of consistent behavior. The existence of conventions was not generally recognized by accountants until the 20th century. They were developed to aid accountants in exercising judgment and estimation in order to limit likely differences in recording similar events by different accountants. The principal convention of contemporary accounting will be discussed.

THE ENTITY CONVENTION Contemporary accounting divides the community into separate units called “accounting entities”. For each accounting entity a self-contained, double-entry accounting system is employed. Transactions between accounting entities are recorded in the accounts of both entities. Each accounting entity interprets transactions from its own viewpoint. For example, the same transaction may be recorded as a sale by one accounting entity and as a purchase by another. Similarly, one accounting entity may record a transaction as an investment, while the other accounting entity may record it as a capital contribution.

In any particular case the identification of the accounting entity may be difficult. Consider,for example, the case of a large chain of retail stores. Is the accounting entity the whole business, a regional operation, a single store or a single department in that store? The answer can be found only by looking at the organization of the business. If a department has its own accounting system and records transactions with other departments, then it is an entity for accounting purpose. If it has no records, then it is not an accounting entity. The accounting entity is, therefore, identified as the smallest unit of activity with a self-contained accounting system。

THE “GOING CONCERN” CONVENTION Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the “going concern” or the “continuity” convention. This assumption does not refer simply to its continued existence. It also assumes that it will continue in the same line of business as those in which it is cur-rently involved，

The assumption of continuity is made in the absence of evidence to the contrary. In other words, when it is clear that an assumption of continued existence would result in misleading financial reports, then the assumption is not made. A major problem facing the accounting profession is in identifying the circumstances under which the continuity assumption should be abandoned. Sometimes company failures occur with the accounting reports continuing to be based upon the going concern convention. These accounting reports are subsequently as misleading. And premature abandonment of the continuity assumption by accountants may cause liquidation if it results in demands by creditors for repayment of accounts outstanding. Authoritative guidelines are needed in this area if continuity is to remain a basic assumption of contemporary accounting. THE MONETARY CONVENTION In contemporary accounting, an entity’s transactions are recorded in the accounts in the monetary unit of the country in which it is operating. However, in general, financial statements are presented in the currency of the country where the reports are use of money as the unit of account is accepted today without question, but that has not always been the case. For example, such commodities as cattle, salt, shells, and tobacco are said to be employed as a unit of account.

The use of money as a unit of account does create some difficulties. In the first place, transactions must be expressed in money before they can be recorded in the accounts. In some cases transactions or events may not have an obvious money amount. Transactions and events of this type are either ignored or assigned a subjective or arbitrary money second difficulty associated with the monetary convention is that the value of money is not constant over time. Its purchasing power changes as a result of either inflation or deflation. Accountants conventionally choose to ignore the changes in the purchasing power of money in the accounts. And this will cause some deficiencies in accounting reports。

THE CONSISTENCY CONVENTION Contemporary accounting assumes that accountants consistently apply accounting procedures from one period to the next. As a corollary, if accounting procedures are changed, the fact of the change and its effect on reported results are supposed to be disclosed in the financial statements. The purpose of this convention is to allow meaningful inter- period comparisons of results of an entity. Without consistency in accounting procedures, management could manipulate a firm’s reported results merely by changes in accounting procedures. Under these circumstances inter-period comparisons would have to be treated with skepticism.

This convention differs from the others in an important respect. The others describe conventional practices actually used by accountants. The consistency convention, however, involves prescription. This convention is one that accountants ought to follow rather than that is necessThe consistency convention does not mean that accounting methods cannot be changed. A change should be made if a new procedure would result in financial statements with improved “truth and fairness”. If a justifiable change is made, the fact and the effect of the changes should be disclosed. The convention only requires that capricious changes in procedure which can be justified by reference to a “true and fair” view should not be followed.

The convention does not require an inter-firm consistency in accounting procedures. Two similar firms in the same industry may record a similar transaction in different ways and still comply with the consistency convention. The convention applies only to the accounting practices of a particular entity from period to period. The lack of inter-firm consistency means that analyst needs to exercise a great deal of care in making inter-firm comparisons。Even, the convention does not mean that there must be an internal consistency in the use of accounting procedures. For example, the convention does not imply that a business depreciates all its assets on same basis or that all discounts allowed are treated as expense. Consistency would allow, for example, that plant and equipment be depreciated on a straight-line basis and that motor vehicles be depreciated on an accelerated basis. All that consistency implies is that the accounting procedures for a particular type of transactions are the same from period to the next.

THE CONVENTION OF CONSERVATISM It is a characteristic of contemporary accounting that accountants act conservatism or prudently in the measurement of profit. In general, this meansthat accountants use “reasonable pessimism” in measuring revenues and expenses. Revenues are not recorded until they are reasonably certain, but expenses are recorded as soon as they are become probable. Similarly, when accountants have a choice of measurements of cost for assets and liabilities, they will, other things being equal, choose the lowest for assets and the highest for liabilities. The effect of this convention is that reported profits and net assets will be lower than under most alternative assumptions. There are several possible explanations for the convention of conservatism. One is that it is the traditional role of accountants to curb the optimism of management. Accountants are seen as a sobering influence, forcing management to assess proposals and expectations in a realistic way to minimize errors arising from over-optimism.A second explanation is that all conservatism is a natural reaction to uncertainly. As students will behave conservatively and publicly choose a modest expectation of an exam result even through they may think that they have a good chance for a high grade, accountants faced with uncertainty about futures events also behave conservatively。A third explanation is that statements users may prefer conservatism to any alternative policy. Given that profit measurement depends upon estimates, conservatism ensures that the actual profit must be at least as high as the reported profit. Conservatism allows confidence in published reports. Whatever profits and net assets may be, they will not be less than those disclosed in the published accounts.

THE OBJECTIVITY CONVENTION Where an accountant has a choice of measurements the most objective will be preferred, other things equal. As far as possible, an accountant will avoid incorporating guesses or estimates in the accounting records and reports. In practical terms, objectivity means that an accountant requires evidence of the existence and the amount of a trans-action before recording in the books. For many transactions the evidence is documentary, for example, invoices, receipts, cash register type and credit notes. The documentary evidence is the stimulus for recording transactions.

Accountants prefer objectivity for two reasons. First, it makes the accountant’s job easier. Routine rule-following is easier than a careful examination of each transaction to determine a reasonable amount for recording purpose. Second, reliance upon documentary evidence and generally accepted accounting procedures provides accountants with some support if their professional competence is questioned. It is a more convincing defense to produce evidence to support accounting records or to argue that generally accepted procedures were used than to assert that the entries seemed reasonable at the time.

THE MATERIALITY CONVENTION It is contemporary accounting practice to record and report separately only those transactions which are material. An item is judged to be material if it is important enough to influence the decisions of statement users. Some items are material because they are large. For example, a large bad-debt write-off would usually be regarded as a material event. Some items are material because they are small. For example, a very low inventory figure may be judged to be material if it reflects unfavorably on a firm’s liquidity. Some items may be material if they differ significantly in amount from the same item in earlier periods. For example, a small bad-debt write-off may be judged material if it is twice as large as normal. Some items may be judged to be material solely because of their nature and regardless of their relative size. For example, the sales figure would probably be material no matter how large, how small or how variable it was.

Materiality has two principal applications. One is in the processing and the other is in recording process, accountant must decide how much detail is necessary. Are separate ledger accounts needed for every asset or could some assets be grouped under a general heading, for example, “plant and equipment”? In general, ledger accounts would be maintained only if they contained material data. All not-material items would be aggregated in “sundry accounts”. In other words, the decision of accounting system should be strongly influenced by considerations of materiality

The second aspect of materiality relates to disclosure. Accountants use the notion of materiality as a criterion to decide how much detail to include in financial reports. If a piece of information is not material, then it should not be disclosed separately. For example, nowadays nearly all published financial statements omit cents and most show dollar amounts rounded to the nearest thousand. Any greater detail is judged to be not material.

THE ACCOUNTING PERIOD CONVENTION It is contemporary accounting practice to measure the result of an entity’s operation over a relatively short period and to present a balance sheet at frequent intervals. The economic activity of a business is continuous. All transaction are recorded in the accounts and change the picture of the firm, as revealed in financial statements. The firm changes continuously as it carries out its operations. Changes cease only when the firm cease operations. In this world of continuity of operations and change, accountants are required by law to report on financial position and results at least annually. This requirement for annual reporting is a relatively modern development. Even as late as the 19th century major businesses presented financial statements at irregular and lengthy intervals. Annual reporting probably arose from the demands of investors, owners, creditors and taxation authorities who were not prepared to wait until the end of a firm’s life before the success of its operation was measured.

The accounting period convention does, however, lead to difficulties. First, it should be realized that the shorter the reporting period the greater the need for estimates and judgment. Over a short period, few transactions will be completed and there will be more accruals and deferrals than for longer period. Incorporating accruals and deferrals into the accounts increase the subjectivity of financial statements. In addition, financial reports for short periods may provide misleading impressions of the long-run prospects for the firm. A balance sheet represents a “snapshot” of the entity’s financial position at an instant of time. Immediately before and after the date of the balance sheet, the financial position is different. Bye the time the balance sheet is published the financial position of the firm may have changed dramatically. As a result, the balance sheet is out of date the day after the end of the accounting period, and by the time it is published; it is of histori-cal interest only.

譯 文

現代會計慣例

會計慣例是在簿記和會計工作中被廣爲接受的概念和規則，源於對反映了連續一致的會計實務模式的認真研究。直到二十世紀，會計慣例的存在才被會計界廣泛承認。會計慣例的產生有助於會計師進行判斷和估計，以限制不同的會計師對類似的項目採用不同的記賬方法。以下將討論當今主要的會計慣例。

會計主體慣例 現代會計把社會劃分爲一些獨立的單位，叫做會計單位。每一個會計單位都運用獨立的、複式記賬的會計體系。會計單位之間的交易在雙方的賬目上都要登記。每一會計單位都從自己的角度對交易加以說明。例如：同一筆交易一個會計單位可以被登記爲銷售;在另一個會計單位則被登記爲購買。同樣，一個會計單位可以把一筆交易記爲投資，而另一個會計單位可以把它記爲繳入資本。

在特殊的情況下，很難確定會計單位。例如：對一個零售連鎖店來說，會計單位是整個連鎖店，地區經營部門，單獨的一個商店還是那個商店的某一部門?只有認真考察了那個公司的組織機構後才能找出答案。如果一個部門有自己的會計系統，並對其與其他部門的交易記賬，那麼這個部門就是一個會計單位。 如果它沒有這樣的賬目，那麼它就不是一個會計單位。因此，會計單位被定義爲有獨立會計體系的最小業務單位。

“持續經營”慣例 現代會計假定一個單位將在可預見的未來繼續經營，這種假定被稱爲“持續經營的企業”或“持續經營”慣例。這一假定並不僅僅指企業將繼續存在下去，它還假定單位將繼續在它目前所從事的行業內經營。

只有在不存在的相反的證據的情況下，才能做出“持續經營”的假定。換句話說，在繼續存在的假設顯然會引起財務報告具有誤導作用這種情況下，就不能做出這種假定。會計行業所面臨的一個主要問題是要識別出應該放棄持續經營假設的情況。有時，出現了會計報告仍然基於繼續經營慣例而企業破產倒閉的 情況，這些報告後來被批評爲是誤導性報告。會計師沒有足夠的根據就放棄繼續經營假設，那麼，一旦引起債權人對未償債務要求還款，就會導致破產清理。如果持續經營將繼續作爲當代會計的一個基本假設的話，在這方面需要一個有權威性的指導文件。

貨幣慣例 現代會計中，一個單位的交易要以其經營所在國的貨幣單位記賬。但是，一般來說，財務報表是用發佈報表所在國的貨幣表示的。使用貨幣作記賬單位在當今無疑已被接受，但並非一直是這樣。例如，有些商品如牛、鹽、貝殼和菸草據說曾用來做記賬單位。

使用貨幣做記賬單位的確也帶來了一些困難。首先，交易在記入賬目之前，必須要用貨幣來表示。有些情況下，交易或項目可能沒有明顯的貨幣價值。因此對這類交易和項目不是加以忽略，就是主觀或武斷地確定一個貨幣價值。與貨幣慣例有關的第二個困難是貨幣的價值並不總是穩定不變的，貨幣的購買力會隨着通貨膨脹或通貨緊縮而產生變化。會計師習慣上對賬面上貨幣購買力的變化不予理睬，但這樣會造成會計報告的某些缺陷。

一貫性慣例 現代會計假設會計師從一個階段到下個階段所使用的會計程序是一致的。作爲推理，如果會計程序改變了，其變化及其對財務報告的影響應該

在財務報表中公佈。這一慣例的目的是允許對一個單位不同期間的財務結果進行有意義比較。如果會計程序沒有一致性，管理人員可以用僅僅改變會計程序的方法來篡改公司的財務報告。在這種情況下，只能以懷疑的態度看待不同期間的比較結果。這一慣例與其它慣例在一個重要的方面有所不同。其它慣例描述了會計師實際已經採用的習慣做法，這個慣例是會計師必須遵循而不只是有必要遵循的慣例。

一貫性慣例並不意味會計方法是不能改變的。如果新的程序可以使財務報表的真實性和公允性有改進，那麼會計方法應該改變。如果證明是合理的改變，對改變的情況及其影響應當公佈。一貫性慣例只對那些沒有證據證明能幫助真實公正地反映情況的程序的變動加以制止。

一貫性慣例對公司間的會計處理並未做出要求。同一行業的兩個類似的公司可以用不同方法對類似交易記賬，但仍然是遵守了一貫性慣例。一貫性慣例只適用於某一單位一個期間到另一個期間的會計處理。如果公司間的會計處理缺乏一致性，分析家在進行公司間對比時要格外注意。進一步說，一貫性慣例並不意味在會計程序使用上一定要有一個內部一致性。例如：一貫性慣例並不是指公司對所有資產的折舊依據同一基礎或所有可允許的折扣都作爲費用處理。例如，一貫性慣例可以允許廠房和設備按直線折舊方法計算，汽車按加速折舊法計算。一貫性慣例所指的是從一個期間到另一個期間，同樣的經濟業務要使用相同的會計處理程序。

穩健性慣例 在現代會計中，會計人員在計量利潤時表現得穩健謹慎，這是很典型的。一般來說，這意味着會計人員在計量收入和支出時持有“合理的悲觀主義”。除非他們相當肯定，他們纔會把收入入賬，但是隻要支出是有可能的，他們就把它記入賬目。同樣，當會計人員在考慮如何計量資產和負債的成本時， 在其它因素一致的情況下，他們將選擇最低的資產成本，最高的負債成本。這種穩健性慣例的作用是所報告的利潤和淨資產要低於其它可供選擇的假定下的結果。

對穩健性慣例有幾種可能的解釋。一種是抑制管理部門的樂觀態度，這是會計人員的傳統作用，會計人員被看成是一種起清醒作用的人，迫使管理人員以現實的態度評估計劃和期望值，以期最大限度地降低由於過分樂觀而產生的錯誤。關於穩健性慣例的第二種解釋是對不肯定性的自然反映。就像一個學生，即使他認爲自己得高分的機會很大，但一般是表現得很謹慎，對考試結果公開選擇一種比較保守的預測。第三種解釋是同其它可供選擇的政策相比報表的用戶可能更喜歡穩健的政策。在根據估計的情況來計量利潤的時候，穩健政策可以確保利潤至少同所報告的利潤一樣。穩健政策使得人們對公共發表的報告有信心，不管利潤和淨資產的數額到底是多少，它們至少不小於在公開的賬目所公佈的數字。 客觀性慣例 在會計人員對計量方法有選擇的情況下，如果其它項目相同，最好選擇最具有客觀性的方法。會計人員要儘可能地避免在會計記錄和報告中加入猜測和估計。在實際中客觀性指的是在交易入賬之前會計人員要掌握交易存在的憑證和交易的數額。許多交易的憑證是文件形式的，如發票、收據、現金出納機磁帶和貸項通知單。文件形式的憑證有利於記錄經濟業務。

會計人員喜歡客觀性有兩個原因。第一，它減輕了會計人員的工作強度。按常規記賬比對每一筆交易都要進行認真複覈以確定應入賬的合理數額要容易。第二點，文件形式的憑證和普遍接受的程序可以爲會計人員在他們的專業能力受到懷疑時提供一些證明。出示證明會計記錄的憑證，或申辯使用的是普遍接受的程序比宣稱會計處理在當時看起來是合理的，是更具有說服力的防衛手段。

重要性慣例 只對那些重要的交易單獨記錄和報告。當一個項目重要到可以影響報表用戶的決定時，它就被判斷爲重要的項目。有些項目重要是因爲它數額大。例如，沖銷一筆大的壞賬通常被認爲是重要事項。有些項目重要是因爲它們數額小。例如，假如小的存貨餘額反映了一個公司清償能力的不足，那它就可能被判定爲重要項目。有些項目如果比前期同類項目在數額上存在巨大差距，也可能就是重要的項目。例如，一筆數額不大的壞賬沖銷如果比正常情況要大一倍的話，它可以被判斷爲重要。有些項目被判斷爲重要僅僅是因爲它們的性質，而與它們的金額無關。例如，銷售額可能是重要的，而不論其規模是大還是小，變化多大。

重要性有兩個重要的應用領域。一個是在記賬過程中，另一個是在信息揭示的過程中。在記賬過程中，會計人員必須決定要記到何種詳細程度。是不是每項資產都要單設分類賬，有一些資產可不可以集中在一個總的科目，如“固定資產”之下?一般來說，分類賬上只記錄重要數據，那些非重要項目都綜合記入雜項賬戶。換言之，會計體系的確定受到重要性因素的強烈影響。重要性的第二個方面與公開財務狀況有關。會計人員把重要性的概念作爲決定在財務報告裏所包括的內容的詳細程度的標準。如果一份資料不重要的話，那麼就不應該單獨公佈。例如：如今幾乎所有公佈的財務報表都省去了美分，一般都把美元四捨五入到千位，比這更爲詳細的情況被判斷爲不重要。

會計期間慣例 現代會計實務是對一個單位在較短期間內的經營成本進行計量，並定期編報資產負債表。一個公司的經濟活動是具有連續性的，所有的交易都記在賬目上，不斷地改變着公司的形象，正如在財務報表中所反映的那樣。公司在經營的過程不斷地發生着變化，只有當公司停止經營時，這種變化纔會停止。在這個持續經營和變化的世界裏，法律要求會計人員對財務狀況和財務成果至少每年要報告一次。要求企業編報年度報表的做法出現的時間並不長，甚至至十九世紀，主要大公司提出財務報表的時間還是不定期的，比現在的時間間隔要長。年度報表主要是應那些不想等到公司終止經營，在其經營是否成功的結果出

來之前就想了解一些情況的投資者、業主、貸款人和稅收當局的要求而產生的。 但是，會計期間慣例也確實引起了一些麻煩。首先，應該認識到，報告的期間越短，越需要估計和判斷。在短的期間內，完成的交易會很少，應計和遞延項目比較多，在賬目中考試應計和遞延項目因素增加了財務報表的主觀性。此外，短期財務報表會對公司長遠的前景產生誤導性的印象。資產負債表是表示一個公司一時的財務狀況的“快照”，在資產負債表公佈前或公佈後，公司的財務狀況會有巨大的變化。其結果是資產負債表在會計年度停止的那天就過時了，在它發表的時候，它只具有歷史意義了。