会计英语第一片课文

㈠ 急求会计英语文章

会计国际化是指国际上公用的会计原则和方法，以处理和报告本国的
经济业务，其实质是会计准则的国际化。一个国家为了本国利益，不能不加区分地域、国际上—些发达国家的会计准则，应根据实际情况，参照国际准则和一些先进国家的经验，制定规范的会计制度和准则，也就是实现会计国际化。
1 中国会计国际化的现状，会计国际化一个很重要的方面，是会计准则国际化。目前世界各主要证券交易所，已拥有外国越来越多的上市公司。一个典型的例子，是德国奔驰公司在美国上市，按德国的会计准则，奔驰是盈利公司，但按美国的会计准则，他就变成了亏损公司。为此美国、日本、欧洲和东南亚国家，都在认真考虑会计准则国际化的问题。由于历史原因，我国的会计准则与国际化准则相比，还存在着较大的差距。这些差距主要体现在会计准则的数量上。目前国际会计准则委员已制定出41项具体会计准则，国际会计准则已较完备。美国会计准则已制定出了一百多项。我国目前只有十几项。相比之下，我国还有很多方面要完
善。其次表现在会计的功能上。作为一种商业语言、会计准则的功能应该是，投资者通过阅读企业的财务报表，明白企业的财务状况及经济效果。但由于我国证券市场不够发达、上市公司的面窄，以致会计准则的实施受了限制，如企业合并，金融工具，坏帐准备等都有一些特定的标准和运用范围。我国在会计准则的建设方面已取得了较大的进步，自1992年以来，已陆续修订颁布了《企业会计制度》、《企业会计准则》以及十几项具体会计准则所规定的会计准则、政策和会计确
认，计量标准，与国际准则的核心准则所规定的已基本相同。如国际会计准则，要求期末存货，按照净值孰低计价，我国《企业会计制度》也要求企业期末存货按照成本与可变现净值孰低计价。
2 中国会计准则国际化的进程
中国会计随着经济体制改革的深化，像我国的其他事物一样发生了很大的变化，在过去的20 年里，会计制度和会计准则建设经历了三个阶段。第一阶段：是从20世纪80年代到90年代初，制定了“两则”、“两制”。之前的10 年的改变，是中国会计制度改革和会计准则建设的理论探讨和局部发展阶段。第二阶段：是从1992 年到1997年，这5 年为中国会计制度的转换阶段。这里所说的转换，是从计划经济阶段的会计模式转向市场经济会计模式。其根本是确立了资产负债及所有权益等会计要素，这些要素，是计划经济没有的，而且市场经济特有的。
第三阶段：是从1997年开始实施第一项具体会计准则到现在及以后10年里。这是中国会计准则的建设发展阶段。从1993 年到1996年，我们起草了二十余个具体会计准则征求意见和草案，当时之所以没有全部正式颁布实施，原因是：会计改革不能割断与经济环境的关系，外部市场环境还没有这么大的需求，考虑到现实的社会经济体制和市场经济环境，不适合支撑会计准则这样一个体系。所以，到
1997年，才根据当时的市场需求发布了第一项具体准则《企业会计准则一关联方法及其分易的披露》。会计准则体系会不断完善。随着经济发展，对会计需求日益更新和增加，会计准则制度，不会放松，就如我们在发达国家会计准则建设中所见到的那样，会计准则也要与时俱进。中国会计准则建设的三个阶段，是中国社会主义市场经济的发展进程相吻合的。我国会计准则建设的历程，也再一次证明了会计工作与经济发展，与我国改革开放，和社会主义市场经济的发展进程，乃至整个国家的命运息息相关，与我们国家加入WTO后各个方面与国际接轨的趋势也吻合的，随着我国社会主义市场经济的发展和完善，会计准则也越来越完善。
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 求助英语高手 ~~ 帮我翻译一篇会计英语文章 不胜感激

这个不是会计英语……这个是法律相关吧……主要讲专利的。

专利权是一项回由国家颁发给发明者或其受益人的答因其在有限的时间内揭示了一项发现或发明的一项高级权利。授予专利的过程、专利申请人的要求/条件和此项专利权的有效范围因各国法律与国际协议的不同而在不同国家有较大的差异。然而，一般来说，专利申请必须包含一个或多个关于该专利的新颖性、创新性以及实用性或工业应用前景的声明。在很多国家，以下主要领域是不能申请为专利的，例如商业方法/商业机密和精神文化行为。在多数国家，颁发给专利申请人的这项高级权利旨在保护专利申请人的专利不被他人在未经允许的前提下制造、使用、销售或传播。 根据WTO(世界经贸组织)关于经贸相关的知识产权协议，任何技术领域的任一发明的专利权应当在所有WTO成员国中有效，并且专利的有效保护年限至少为20年。当然，不同类型的专利可能其有效保护年限会相差很大。

㈢ 会计英语课文翻译，或在线翻译，有没有

金山词霸，有道桌面词典，灵格斯好多翻译软件啊，当然也可以在线翻译。我觉得灵格斯挺好用，它不是针对某一行业的，但收录的词汇量很大，所以对各个行业的翻译还行。

㈣ 上海财经大学出版社的《会计英语》，叶建芳，孙红星主编，第四版，有没有配套的课文翻译，或者练习什么的

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

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

㈤ 求助英语高手~~帮我翻译一篇会计英语文章~~在线等

定义

这个词通常是指专利的权利授予任何人谁发明或发现任何新的和有用的过程中，机器，文章的制造，或合成物，或任何新的和有用的改进情况。额外的资格专利是在美国使用以区别于其他类型的专利，但不应该混淆与实用新型授予的其他国家。例子有特定物种的发明专利包括生物专利，商业方法专利，化学专利和软件专利。

一些其他类型的知识产权，被称为专利在某些司法管辖区：工业设计权被称为设计专利在某些司法管辖区（保护他们的可视化设计的对象，并非纯粹功利） ，植物育种者的权利有时也叫植物专利和实用新型或者Gebrauchsmuster有时所谓小专利或创新专利。本文主要涉及专利，一项发明，但所谓小专利和实用新型也可授予的发明。

一些补助金所作的君主根据皇家特权，有时所谓的英皇制诰，这是一项政府公告向公众给予的专属权利所有权和占有权。这些往往被授予一项专利样垄断和英国早在现代起源的专利制度。作其他用途的短期专利见土地专利，这是土地赠款年初州政府在美国。这反映了本义英皇制诰了更广泛的范围比目前的使用。

词源

专利一词源于拉丁文patere ，这意味着“奠定开放” （即，使供公众查阅） ，并更直接地为缩短任期英皇制诰，最初被命名为一个开放，供市民阅读敕令授予独家经营权的人。

用google翻译的

㈥ 会计英语的侯立新版

会计英语 第2版
ISBN：抄978-7-111-26668-6
作者：侯立新袭
定价：￥26.00
出版日期：2010-01-20
本书既可作为高等学校会计英语课程教材，也可以作为广大会计从业人员学习会计英语入门的书籍。本书是为会计英语教学而编写的专业基础教材，内容以基础会计、财务会计为主，成本会计、管理会计、财务管理也有所涉及。全书共分18个单元，每个单元由课文、单词术语注释、课后练习、参考译文、阅读材料等组成。书后还附录了精选的实务案例、专业词汇、会计报表以及财政部2006年颁布的新企业会计准则——基本准则（英文版），便于广大读者学习使用。

㈦ 会计英语第三版课文4.4翻译

并不是每一个能帮助你的人都有书，为什么不把短文写上呢？

㈧ 谁给我几篇有关会计专业英语的文章

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 （调查，研究） sources （发源地） of supply and has selected vendor (销售员) 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.