2024年4月21日发(作者：criticize)

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关于一些会计知识的英语介绍

Accounting is a profession of recording, classifying, summarizing, and

interpreting of those business activities that can be expressed in monetary

terms. A person who specializes in this field is known as an accountant.

会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。专门从事

这方面工作的人员叫做会计师。

Accounting frequently offers the qualified person an opportunity to move

ahead quickly in the society and finally the person can earn a lot of money. It is

because accounting is a basic and important element in every modern

business. It records the past growth or decline of the business. Careful analysis

of these results may suggest the ways in which the business may grow in the

future.

会计这一职业在当今社会中给有能力的人提供了升迁的机会，而且最终能赚取大量的

钱。这是因为会计是现代各类公司基本和重要的组成部分，他记录公司以往的兴衰，对这

些记录结果进行认真的分析，有助于公司提出未来发展的方向。

Accounting is one of the fastest growing professions in the modern business

world. Every new store, school, restaurant, or filling station increases the

demand for accountants. So, the demand for competent accountants is

generally much greater than the supply.

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会计师是当今经济社会中发展最快的职业。每一个新商店，学校、饭店或加油站，都

增加了对会计师的需求。因此，对有水平的会计师的需求通常要大大超过其供给。

Division of Accounting 会计的分类。

Accountings are engaged in either private accounting or public accounting.

The scope of activities and duties of private accountants vary widely. Private

accountants are frequently called management accountants. If they are

employed by a manufacturing concern, they may be called industrial or cost

accountants,. The chief accountant in a business may be called the controller.

会计人员的职业可以分为私营企业会计和公共会计。私营企业的会计活动及职责范围

变化很大，通常他们被叫做管理会计师。如果他们受雇于与制造有关的行业，他们会被称

为工业或成本会计师。一个企业的主任会计师也可能被称为会计总监。

In public accounting, an accountant may practice as an individual or as a

member of a public accounting firm. Public accountants who have met a

state’s education, experience, and examination requirements may become

Certified Public Accountants (CPA).

在公共会计中，一个会计师可以以一个个体或公共会计事务所的职员执业。公共会计

在达到国家的教育要求、经验和考试后可以成为CPA即公共注册会计师。

The requirements for obtaining a CPA certificate differ among the various

states. All states require a college education in accounting. In addition, a

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candidate must pass a two-day’s examination prepared by the American

Institute of Certified Public Accountants (AICPA). How difficult is the CPA

examination? Approximately 30% of the candidates pass each the four parts

of the CPA examination. Only about 10% to 20% pass the entire examination

at one time.

在美国获得CPA执照的要求各州都不一样。但所有的州都要求在会计方面受过大学教

育，此外申请执照者必须通过AICPA美国注册会计师协会主办的长达两天的专业考试。CPA

考试到底有多难呢？大约30%的申请者能分别通过CPA考试的四个组成部分，只有10％～

20％的人可以一次性通过全部考试。

Experience in private and public accounting has long been recognized as

excellent training for top management positions, individuals with education

and experience in accounting hold many positions.

有做私营企业会计或公共会计的经验被认为是锻炼高级主管的极好经历。受到过会计

方面教育和有会计经验的人有很多岗位可以选择。

Distinction between bookkeeping and accounting 簿记和会计的区别

What’s the difference between bookkeeping and accounting? Bookkeeping is

only a small part of accounting, and probably the simplest part, for it is simply

the recording of transactions, and generally it is mechanical. On the other

hand, accounting includes not on1y the recording of economic data, but also

the design of accounting systems, interpretation of accounting information,

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auditing, tax p1anning, accounting analysis, forecasting, etc. That means

being an accountant is much more difficult than being a bookkeeper. One can

become a proficient bookkeeper in a few' months and even in a few weeks

while it takes quite a few years' efforts to become a qualified accountant.

簿记和会计有什么区别呢？簿记仅仅是会计工作的一小部分，并且可能是最简单的部

分，因为簿记只是对经济业务进行记录，一般是比较机械的。而会计不仅包括经济数据的

记录，还包括会计系统的设计、会计信息的解释、审计、税收筹划、会计分析和预测等工

作。也就是说，当会计师比当簿记员难得多。一个人在几个月甚至几个周内就能成为一个

熟练的簿记员，而要成为一个合格的会计师，可能就得需要好几年的努力。

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