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会计与财务管理专业英语 
定 价：37 元 丛书名：中国科学院规划教材会计学及财务管理系列
9 7 4 8 1 7 3 0 2 3 3 0 9 读者对象:各大、专院校的会计专业学生和在职会计人员 
会计与财务管理专业英语涵盖了会计和财务管理的有关内容,分为两个部分,共27章
第一部分是会计专题,分基础会计和财务会计两个单元,共16章.基础会计单元依次介绍了会计等式、会计循环、报表介绍;财务会计单元依次介绍了资产、负债、所有者权益、收入、费用和财务报表.第二部分是财务管理专题,共11章,依次介绍了时间价值、利率、融资、投资、营运资金、利润分配和报表分析.每一章后面都附有词汇表和补充知识. 更多科学出版社服务，请扫码获取。 
适读人群 ：会计与财务管理专业英语不仅适合高等院校管理学专业的本科生专业基础课教学使用,而且适合于会计学和财务管理专业本科生的专业课教学.
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．会计,会计学 n．会计师,会计人员 trAnsAction n．交易,经济业务 privAteAc ountingpublicAc ountingnotＧforＧprofitAgenciesfinAnciAlAc ountingmAnAgementAc ountingtAxAc ountingfinAnciAlpositionresultsofoperAtionsbookke ping understAndAbilitydecisionusefulnes 企业会计 公共会计 非营利性机构 财务会计 管理会计 税务会计 财务状况 经营成果 n．簿记 n．可理解性,明晰性 决策有用性 relevAnce n．相关性 reliAbility conservAtism n．可靠性 n．谨慎性 consistency mAteriAlity mArketvAlue n．一贯性 n．重要性 市场价值 historicAlcost 历史成本
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