會計英語第一片課文

㈠ 急求會計英語文章

會計國際化是指國際上公用的會計原則和方法，以處理和報告本國的
經濟業務，其實質是會計准則的國際化。一個國家為了本國利益，不能不加區分地域、國際上—些發達國家的會計准則，應根據實際情況，參照國際准則和一些先進國家的經驗，制定規范的會計制度和准則，也就是實現會計國際化。
1 中國會計國際化的現狀，會計國際化一個很重要的方面，是會計准則國際化。目前世界各主要證券交易所，已擁有外國越來越多的上市公司。一個典型的例子，是德國賓士公司在美國上市，按德國的會計准則，賓士是盈利公司，但按美國的會計准則，他就變成了虧損公司。為此美國、日本、歐洲和東南亞國家，都在認真考慮會計准則國際化的問題。由於歷史原因，我國的會計准則與國際化准則相比，還存在著較大的差距。這些差距主要體現在會計准則的數量上。目前國際會計准則委員已制定出41項具體會計准則，國際會計准則已較完備。美國會計准則已制定出了一百多項。我國目前只有十幾項。相比之下，我國還有很多方面要完
善。其次表現在會計的功能上。作為一種商業語言、會計准則的功能應該是，投資者通過閱讀企業的財務報表，明白企業的財務狀況及經濟效果。但由於我國證券市場不夠發達、上市公司的面窄，以致會計准則的實施受了限制，如企業合並，金融工具，壞帳准備等都有一些特定的標准和運用范圍。我國在會計准則的建設方面已取得了較大的進步，自1992年以來，已陸續修訂頒布了《企業會計制度》、《企業會計准則》以及十幾項具體會計准則所規定的會計准則、政策和會計確
認，計量標准，與國際准則的核心准則所規定的已基本相同。如國際會計准則，要求期末存貨，按照凈值孰低計價，我國《企業會計制度》也要求企業期末存貨按照成本與可變現凈值孰低計價。
2 中國會計准則國際化的進程
中國會計隨著經濟體制改革的深化，像我國的其他事物一樣發生了很大的變化，在過去的20 年裡，會計制度和會計准則建設經歷了三個階段。第一階段：是從20世紀80年代到90年代初，制定了「兩則」、「兩制」。之前的10 年的改變，是中國會計制度改革和會計准則建設的理論探討和局部發展階段。第二階段：是從1992 年到1997年，這5 年為中國會計制度的轉換階段。這里所說的轉換，是從計劃經濟階段的會計模式轉向市場經濟會計模式。其根本是確立了資產負債及所有權益等會計要素，這些要素，是計劃經濟沒有的，而且市場經濟特有的。
第三階段：是從1997年開始實施第一項具體會計准則到現在及以後10年裡。這是中國會計准則的建設發展階段。從1993 年到1996年，我們起草了二十餘個具體會計准則徵求意見和草案，當時之所以沒有全部正式頒布實施，原因是：會計改革不能割斷與經濟環境的關系，外部市場環境還沒有這么大的需求，考慮到現實的社會經濟體制和市場經濟環境，不適合支撐會計准則這樣一個體系。所以，到
1997年，才根據當時的市場需求發布了第一項具體准則《企業會計准則一關聯方法及其分易的披露》。會計准則體系會不斷完善。隨著經濟發展，對會計需求日益更新和增加，會計准則制度，不會放鬆，就如我們在發達國家會計准則建設中所見到的那樣，會計准則也要與時俱進。中國會計准則建設的三個階段，是中國社會主義市場經濟的發展進程相吻合的。我國會計准則建設的歷程，也再一次證明了會計工作與經濟發展，與我國改革開放，和社會主義市場經濟的發展進程，乃至整個國家的命運息息相關，與我們國家加入WTO後各個方面與國際接軌的趨勢也吻合的，隨著我國社會主義市場經濟的發展和完善，會計准則也越來越完善。
International accounting refers to the international public accounting principles and methods to deal with and report to their own economic business, It is essentially IAS internationalization. A country in their own national interests, must geographical distinction, international-some developed countries accounting standards, according to the actual situation, in accordance with international norms and some of the experiences of advanced countries, the development of standardized accounting system and criteria also means the realization of international accounting. A Chinese international accounting of the status quo, international accounting of a very important aspect of international accounting standards. Currently the world's major stock exchanges, with more and more foreign companies listed on the market. A typical example is the German Daimler-Benz to list in the United States, according to German accounting standards, the B company is profitable, But according to U.S. accounting standards, he has become a loss making companies. To this end the United States, Japan, Europe and Southeast Asian countries are seriously considering the international accounting standards to the issue. Due to historical reasons, China's accounting standards with international standards, there is quite a big gap. These differences were mainly reflected in the IAS quantity. At present, the International Accounting Standards, has developed 41 specific accounting standards, IAS has a fairly comprehensive. American Accounting Standards has formulated more than 100. My only several ten. In comparison, China has many other aspects to improve. Second performance in the accounting function. As a language of business, and accounting standards should be the function of investors to read the financial statements, understand the financial situation of enterprises and economic effects. However, as China's securities markets are underdeveloped, listed companies face narrow, resulting in the implementation of IAS by the restrictions, as a merger, the financial instruments, such as bad debt have prepared specific criteria and the scope of their application. China in the IAS building has been made more progress since 1992. has successively promulgated the revised "enterprise accounting system" "Accounting Standards for Business Enterprises" and 10 several concrete under IAS accounting standards, policies and accounting confirmed, measurement standards with the international norms of the core provisions of the guidelines have basically the same. Such as international accounting standards require closing stock, in accordance with the net are rendered, China's "enterprise accounting system" will also require the enterprises to the end of inventory at cost and net realizable value rendered. 2 China International Accounting Standards, the process of China's accounting with the deepening of economic restructuring. like China, like other things in a great change in the past 20 years, accounting systems and accounting standards building has gone through three phases. The first stage : from the 20th century, the 1980s and early 1990s, the "two" and "two systems." 10 before the change is the reform of the accounting system and IAS the theory of building and local development stage. 2nd stage : from 1992 to 1997, five years for the Chinese accounting system conversion phase. The change here is from the planned economy stage of the accounting model to a market economy accounting model. The fundamental is to establish a balance of all interests and accounting elements, which is not planned economy, and the market economy endemic. The third stage : from 1997, the first concrete implementation of accounting standards now and after 10 years. This is the Chinese accounting standards to the construction and development stage. From 1993 to 1996, we drafted a more than 20 specific accounting standards for comments and draft At that time, no reason why all the official promulgation and implementation of the reasons is : accounting reform in light of the economic environment, the external market environment was not such a big demand, taking into account the socio-economic reality of the system and the market economy environment, not suitable for supporting such an IAS system. So, in 1997, only according to the market demand release of the first specific criteria, "an enterprise accounting principles and methods related to the easy-disclosure" . IAS system will be further improved. Along with economic development, increasing demand for accounting updates and increased IAS system will relax, As we developed the building of IAS have seen it, IAS should keep abreast of the times. China Accounting Standards construction of the three phases of the Chinese socialist market economy develops in line. China's accounting standards building process and once again proved that the accounting and economic development, and China's reform and opening up, and the socialist market economic development process, and even the entire country's fate. with our country's accession to the WTO with all aspects of the international trend of convergence of the agreement, With China's socialist market economic development and improved accounting standards have become more perfect.

㈡ 求助英語高手 ~~ 幫我翻譯一篇會計英語文章 不勝感激

這個不是會計英語……這個是法律相關吧……主要講專利的。

專利權是一項回由國家頒發給發明者或其受益人的答因其在有限的時間內揭示了一項發現或發明的一項高級權利。授予專利的過程、專利申請人的要求/條件和此項專利權的有效范圍因各國法律與國際協議的不同而在不同國家有較大的差異。然而，一般來說，專利申請必須包含一個或多個關於該專利的新穎性、創新性以及實用性或工業應用前景的聲明。在很多國家，以下主要領域是不能申請為專利的，例如商業方法/商業機密和精神文化行為。在多數國家，頒發給專利申請人的這項高級權利旨在保護專利申請人的專利不被他人在未經允許的前提下製造、使用、銷售或傳播。 根據WTO(世界經貿組織)關於經貿相關的知識產權協議，任何技術領域的任一發明的專利權應當在所有WTO成員國中有效，並且專利的有效保護年限至少為20年。當然，不同類型的專利可能其有效保護年限會相差很大。

㈢ 會計英語課文翻譯，或在線翻譯，有沒有

金山詞霸，有道桌面詞典，靈格斯好多翻譯軟體啊，當然也可以在線翻譯。我覺得靈格斯挺好用，它不是針對某一行業的，但收錄的詞彙量很大，所以對各個行業的翻譯還行。

㈣ 上海財經大學出版社的《會計英語》，葉建芳，孫紅星主編，第四版，有沒有配套的課文翻譯，或者練習什麼的

http://wenku..com/view/8f232ced19e8b8f67c1cb9a9.html

只有1-4章的抄，這是第三版的，去除第四章，這個的第五章就是第四版的第四章，不同@我

㈤ 求助英語高手~~幫我翻譯一篇會計英語文章~~在線等

定義

這個詞通常是指專利的權利授予任何人誰發明或發現任何新的和有用的過程中，機器，文章的製造，或合成物，或任何新的和有用的改進情況。額外的資格專利是在美國使用以區別於其他類型的專利，但不應該混淆與實用新型授予的其他國家。例子有特定物種的發明專利包括生物專利，商業方法專利，化學專利和軟體專利。

一些其他類型的知識產權，被稱為專利在某些司法管轄區：工業設計權被稱為設計專利在某些司法管轄區（保護他們的可視化設計的對象，並非純粹功利） ，植物育種者的權利有時也叫植物專利和實用新型或者Gebrauchsmuster有時所謂小專利或創新專利。本文主要涉及專利，一項發明，但所謂小專利和實用新型也可授予的發明。

一些補助金所作的君主根據皇家特權，有時所謂的英皇制誥，這是一項政府公告向公眾給予的專屬權利所有權和佔有權。這些往往被授予一項專利樣壟斷和英國早在現代起源的專利制度。作其他用途的短期專利見土地專利，這是土地贈款年初州政府在美國。這反映了本義英皇制誥了更廣泛的范圍比目前的使用。

詞源

專利一詞源於拉丁文patere ，這意味著「奠定開放」 （即，使供公眾查閱） ，並更直接地為縮短任期英皇制誥，最初被命名為一個開放，供市民閱讀敕令授予獨家經營權的人。

用google翻譯的

㈥ 會計英語的侯立新版

會計英語 第2版
ISBN：抄978-7-111-26668-6
作者：侯立新襲
定價：￥26.00
出版日期：2010-01-20
本書既可作為高等學校會計英語課程教材，也可以作為廣大會計從業人員學習會計英語入門的書籍。本書是為會計英語教學而編寫的專業基礎教材，內容以基礎會計、財務會計為主，成本會計、管理會計、財務管理也有所涉及。全書共分18個單元，每個單元由課文、單詞術語注釋、課後練習、參考譯文、閱讀材料等組成。書後還附錄了精選的實務案例、專業詞彙、會計報表以及財政部2006年頒布的新企業會計准則——基本准則（英文版），便於廣大讀者學習使用。

㈦ 會計英語第三版課文4.4翻譯

並不是每一個能幫助你的人都有書，為什麼不把短文寫上呢？

㈧ 誰給我幾篇有關會計專業英語的文章

The Standard Cost System
In general, a standard cost system consists of three basic activities. They are (1) standards setting, (2) accumulation of actual costs, and (3) variance analysis.
1. Standards setting
In establishing a standard cost system, the first step is the creation of standards. To setting standards is very complex, one that requires skills that often surpass the expertise possessed by the average accountant. Generally, a team effort is needed and involves participation from many different areas within the organization. In a manufacturing entity, for example, all persons who have responsibility for prices and quantities of finished proct inputs should assist in the standard-setting process.
Poorly conceived standards result in inappropriate measures of performance and may cause serious problem with employee acceptance of the system. Very tight standards calling for performance levels that impossible to reach may cause behavioral problems. Very loose standards result in a lack of proctivity which negatively affects profits and the firm』s competitive position and ultimately its long-term survival.
Direct material standards are based on proct specifications established after an intensive analysis of material requirements has been performed. Supposedly, this analysis of material requirements has found the best kind of material for the purpose, and has determined the proper quantity of material to be used, after making e allowances for the processing losses that are an inevitable part of most firm』s manufacturing activities. The standard direct material cost is then determined by multiplying the standard quantities by the standard prices supplied by a company』s purchasing department. It is assumed that the purchasing department has investigated （調查，研究） sources （發源地） of supply and has selected vendor (銷售員) who can provide the desired quantity and quality of materials at a good price, and that questions concerning economical quantities to buy have been answered. Since material prices are often very difficult to predict, there is a tendency in practice for firms to use prevailing prices as their standard prices and to make frequent changes to keep their standard price sheets up to date.
3. Variances of direct material, direct labor, and factory overhead.
A variance is the difference between an actual cost and its corresponding standard cost. So the variance may be favorable or unfavorable. A variance is favorable if actual cost is below standard cost, and it is unfavorable if actual cost is above standard. Variances are typically expressed in dollars and in sufficient detail to permit cost analysis and control.
For example, a company actually cost $ 60 000 to make 500 units of VCD. The standard cost of one VCD is $ 126. Therefore, the standard cost of five hundred units of VCD is $ 63 000. The actual cost of making the 500 units of VCD is $ 3 00 less than standard cost. Because the actual cost is less than standard cost, the variance is favorable.
In this example, the variance is total variance, and management often needs more detailed information. The details are provided by calculating separate variances for material, labor, and overhead typically, two variances are calculates for each prime resource used in proction. One for the quantity of resource used. It measures if the amounts of materials or labor used were more or less than the standard. The other for the cost of the resource, which measure if the price paid for materials or the wage rate paid for labor was more or less than standard.