篇一：会计英文翻译
Accounting and business ethics: An introduction
Ken McPhail, Diane Walters
There has been something or a mushrooming of texts in various aspects of business ethics in recent years as the subject has been included on more programmes in management departments and business schools. The professional accounting bodies have also included ethical content in their curricula and accrediting bodies such as AACSB include ethical outcomes in their criteria. Given that the broader themes of business ethics are covered in a range of established textbooks, perhaps the time is right for a text specifically focussed on ethical issues in accounting. The title of McPhail and Walters’ book conveys this important notion – that this is a book with a particular emphasis on accounting ethics and in this regard, it is offers a uniqueness and contribution not present in the more general CSR and business ethics books.
There is an emerging and emerged corpus of philosophical theory now associated with the various strands of business ethics and any book must now, it seems, include this corpus in order to fit in with the various modules on which ethics is taught. This book includes most of this corpus (including Kohlberg, Kant, Mill, Rawls, Rousseau, Habermas, etc.) and also introduces Levinas and other thinkers whose work has more recently been applied in the business ethics academy. There is a balance to be struck between rigour in covering these philosophies and maintaining a pace capable of retaining students’ interest and I suspect this book has that balance about right. In reading the text, I was able to understand the philosophical contributions whilst at the same time seeing how each one fitted into the larger narrative of the book and to that extent, then, the pace and depth seem about right: it covers material to an adequate depth whilst not getting bogged down in detail.
In terms of structure, the book is divided into two parts: how to think ethically about accounting and the ethics of accounting practice. Accordingly, the book is split between the broad areas of theory and practice. Part 1 contains 5 chapters and part 2, 4 chapters. The main ‘headings’ in part 1 are descriptive theories, normative theories, political moral philosophy, and post and new modern theories. The chapter sub-headings are expressed as questions: ‘what factors influence the way accountants respond to ethical dilemmas?’, ‘how should accountants behave? ’ , etc. Part 2, theethics of accounting practice, is based around themes of the morality of markets, the ethics of professionalism, international/ harmonisation issues and reporting/ knowledge management issues. Despite this range of content, it is a thinnish book, running to a total of 225 pages.
The books aims to address the specific issues of accounting ethics but these are naturally placed in the context of some of the major themes in organisational and business ethics also. But accounting ethics includes a number of context specific issues and the book seeks to draw those out where appropriate and consider them in a more detailed way than would be the case in a general business ethics text. So the roles of accountants in managing information, reporting, complying and acting professionally are featured strongly throughout.
In terms of content, each chapter is self-contained, beginning with learning objectives and ending with the references used in that chapter and a series of
well-considered questions, resources (including online) and sources of further reading. The writing style is accessible throughout and is one of the better texts I have seen in terms of conveying relatively complex philosophical ideas to a student audience. A key strength, however, is the use of in-chapter examples which appear in text boxes. These include, but are not restricted to, examples from business. In the absence of the longer case studies that feature in most of the larger business ethics texts, these text boxes serve to illustrate and expand on content covered in the text. These are writtenas short vignettes and include, inter alia, content on the ‘Dirty Harry’ ethical problem, Thalidomide, postmodernism, the Frankfurt school, whistle blowing, Shell in Nigeria
and the Ford Pinto. They are effective in breaking up the text and adding depth and colour to the other content.
The lack of longer case studies may reduce its adoption options as some potential adopters will be looking for cases for seminars and assignments. I suspect these may appear if the book goes to second edition but as a first edition competing in a maturing market, I suspect this may place a constraint on volumes.
In terms of markets, I wonder if this text just misses several markets without alighting on any one particular market. The main business ethics texts are now at third editions or more and are getting fatter and fatter as cases are introduced and content is added to appeal to wider markets and key adopters. The ‘CSR/ethics’ type markets are likely to prefer the large general texts because of these features. There is a smaller market for social/environmental accounting and reporting modules which will tend to use the small library of texts that are designed for that area of interest. The text has, however, already found its way onto the reading lists of professional papers that include ethics and this will doubtless lead to some sales. This is a book that deserves to be used and I hope it finds a home on some university modules as well the place I know it will find on many academics’ bookshelves.
《会计和商业道德》的介绍
肯·迈克菲尔，黛安·沃尔特斯
近年来，在项目管理部门和商学院中，以商业道德的各个方面为主题的文章越来越多。专业的会计机构包括含有道德内容的课程和以道德标准建立的认证机构，例如国际精英商学院学会。考虑到更广泛的商业伦理主题都被包含在各种教科书中，因此此时在会计的文章中讨论商业伦理问题正是一个合适的时候。麦克菲尔和沃尔特斯的这本书的书名传达了一个重要的概念——这是一本特别强调会计伦理方面的书，它提供的一个独特性和贡献是在一般的企业社会责任和商业道德书籍中没有出现过的。
现在出现了一个新兴的语料库，这个语料库必须将商业伦理与哲学理论或任何相关的书联系在一起，似乎包含了这个语料库就能够符合伦理教育的各个模块。这本书包括大部分的语料库（包括科尔伯格、康德、轧机、罗尔斯、卢梭、哈贝马斯、等等），还介绍了最近被应用于商业伦理学院的列维纳斯和其他思想家的作品。覆盖在这些哲学上的严谨性和保持学生的兴趣这两方面要相互平衡，
我觉得这本书达到了这种平衡。在阅读文章时，我能够在理解哲学贡献的同时看到每一个被安插到书中的大故事，从某种意义上说，速度和深度刚好正合适：它涵盖的材料有足够的深度又不会使人陷入细节。
在结构方面，这本书分为两部分：如何思考会计道德问题和会计实践中的道德问题。因此，这本书是理论和实践之间更为广泛领域上的分裂。第1部分包含五章，第2部分包含四章。第1部分中主要的“标题”为描述性理论、规范理论、政治道德哲学、职位和新的现代理论。这一章的副标题被表示为问题：“哪些因素会影响会计师应对道德困境的方式？”、“会计师该如何表现？”等等。第2部分，会计实践中的道德，主题包括：市场道德、职业道德、国际/协调问题和报告/知识管理问题。除掉这些内容，这本书比较薄，总共只有225页。
这些旨在解决会计职业道德中的具体问题的书，都被放在一些主要的以组织和商业道德为主题的内容中。但会计伦理包括了很多具体的问题，并且这本书旨在指出那些适当的部分，并以比一般商业道德文章更详细的方式考虑这些情况。所以会计师在管理信息、报告、服从和专业表现方面的角色特色更加强烈。
就内容而言，每一章都是独立的，以学习目标开头和以那一章中使用的参考文献、一系列经过深思熟虑的问题，资源（包括网络）和进一步阅读的资源结束。写作风格易懂连贯，是在我看过的一系列向学生传递相对复杂哲学思想的所有文章中最好的文章之一。然而文章中最关键的是，文本框中每一章所使用的案例，这些案例包括但又不局限于商业案例。在大多数较大的商业道德文章中，相对较长的案例研究都是比较缺乏的，这些文本框是用来说明和扩大文章内容覆盖面的。这些被写成短的小片段包括的内容有“肮脏的哈里”伦理问题、沙利度胺、后现代主义、法兰克福学派、揭发，尼日利亚和福特平托的壳。他们有效地打破了文章，为其他内容增加了深度和色彩。
缺乏较长的案例研究可能会减少一些潜在用户选择采用这个案例作为他们研讨会和作业材料的机会。我怀疑如果第一版的书在成熟的市场竞争，这时候出第二版的书可能限制销售量。
就市场而言，我想知道如果这个文章只是错过几个市场没有被放在任何一个特定的市场的情况。现在主要的商业道德文本的第三版或更高版本变得越来越厚，为了吸引更广泛的市场和关键用户，案例介绍和内容被添加到文本之中。“企业社会责任/伦理”这类型市场因为这些特性可能更喜欢大型通用文本。“社会/环境”会计和报告模块这一类型的书只有一个较小的市场，它们将倾向于使用小型图书馆，这些文献是根据感兴趣的领域来设计的。然而，这个文本已经找到了专业论文的阅读列表，包括伦理，这无疑会导致书本的畅销。这是一本值得使用的书，我希望它能在一些大学模块被安置，我知道它能在许多学者的书架上被找到。
篇二：会计专业英语翻译题
Account 、 Accounting 和Accountant
Account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如：
1、He gave me a full account of his plan。
他把计划给我做了完整的说明。
2、Charge it to my account。
把它记在我的帐上。
3、Cashier： Good afternoon。 Can I help you ？
银行出纳：下午好，能为您做什么？
Man ： I’d like to open a bank account .
男人：我想开一个银行存款帐户。
还有 account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。 在 account 后面加上词缀 ing 就成为 accounting ，其意义也相应变为会计、会计学。例如：
1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.
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。
2、It has been said that Accounting is the language of business.
据说会计是“商业语言”
3、Accounting is one of the fastest growing profession in the modern business world.
会计是当今经济社会中发展最快的职业之一。
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。
其他还有 accounting profession（会计职业）、accounting elements（会计要素）等。
Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如：
1、A certified public accountant or CPA, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate.
注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。
2、Private accountant , also called executive or administrative accountant, handle the financial records of a business.
私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。总之，这三个词，有很深的渊源关系。
Assets、Liabilities 和Owner’s Equity
这三个词分别是资产、负债和所有者权益，是会计等式的三个要素。
Assets 这个词表示资产时一定要用复数形式，即词尾要有 “s”。如果不用复数形式，就成为“宝物，天赋、技能”的意思。例如：
1、Assets are properties that are owned and have monetary values；for instance，cash，inventory，buildings，equipment.
资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。
2、Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.
资产是由企业拥有或控制并能用货币计量的经济资源。
3、Assets can be classified into current assets and non-current assets .
资产可以划分为流动资产和非流动资产。
Liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如 liability for an accident （肇事的责任）；liability to pay taxes （纳税的义务）。只有其为复数形式 liabilities 时才表示负债、债务的意思。例如：
1、Liabilities are the obligations or debt that a business must pay in money or services at some time in the future.
负债是指将来需用货币或服务偿还的债务或履行的义务。
2、Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable. 负债是欠外部的数额，如应付票据、应付帐款、应付债券。
Owner’s equity 是由 owner (所有者、业主)和equity （权益）构成为“业主权益”。例如：
1、Owner’s equity represents the owner’s interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.
业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。
2、Capital is the interest of the owners in an enterprise. Also known as owner’s equity.
资本是企业所有者的利益，也称为业主权益。
3、Owner’s equity include owner “s investment in a business and accumulated operating results since the beginning of the operation.
业主权益包括业主的投资以及企业自开业以来积累的经营成果。
上述会计要素相互之间的关系用一个简单的数学公式来表示，就是会计恒等式：
Assets=Liabilities+Owner’s equity
资产=负债+业主权益
Debit、Credit 和Double Entry
Debit 和credit 就是会计复式记帐法中常用的两个记帐符号“借”和“贷”。
Debit 的意义比较单纯，就是簿记上的“借方””。但是，很容易与另一个词debt 混淆。debt比 debit只少一个字母 I，而且意思也相近，有“借款”的意思，如the national debt（国债）。
Credit 的汉语意思比较多，有“信用、信誉、名声、名誉”的意思，还有“挂帐、赊帐”的意思，在簿记上就是“贷方”意思。
由于这两个词汇在会计学上总是一起出现，就把他们放到一起来举例说明，加深印象。
1、When an amount is entered on the left of an account，it is a debit，and the account is said to be debited . The abbreviation for debit is Dr.
当一个数额记在帐户的左边，它就是借方记录，称这个帐户被借记。“借方”的缩写是“Dr”。
2、When an amount is entered on the right side ，it is a credit，and the account is said to be credited. The abbreviation for credit is Cr.
当一个数额记在帐户的右边，它就是贷方记录，称这个帐户被贷记。“贷方”的缩写是Cr.。
3、Making an entry in the“amount” column on the left hand side of an account means “Debit”（abbreviated Dr.）and to the contrast, means “Credit”(abbreviated Cr.).
记入帐户的左边“金额”栏称为“借记”该帐户（简写为Dr），与此相反，则为“贷记”该帐户（简写为Cr.）。
4、By convention ,assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.
根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。
5、Assets and expense decreases are recorded as credits, while liability、capital and income decreases are recorded as debits.
资产和费用的减少被记为贷项，而负债、资本和收入的减少被记为借项。
6、Where there are only two accounts affected, the debit and credit amounts are equal. If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries.
在只有两个帐户被影响时，借贷双方的数额是相等的，如果涉及两个以上帐户时，借项的总数必须与记入贷项的总数相等。
Double entry（复式记帐）是会计学上的专有词汇。例如：
In double entry accounting，which is in almost universal use, there are equal debit and credit entries for every transaction.
在复式记帐会计（几乎普遍使用）中，每笔交易的借方和贷方记入的数字相等。
Ledgers 和 Journals
Ledgers 在簿记上是分类帐的意思，可以和其他词汇搭配，构成许多会计词汇。如ledger accounts（分类帐户）、general ledger（总分类帐）、subsidiary ledger（明细分类帐）等。例如：
1、Ledger accounts are used to record business transactions’ effect on an accounting entity.
分类帐户被用来记录交易对会计主体的影响。
2、A ledger account is simply a record of changes （increase and decrease）and balances in value of a specific accounting item.
分类帐户不过是特定会计项目价值的变动（增加与减少）和结余的记录。
3、The general ledger is the book used to list all the accounts established by an organization.
总分类帐是一本列出一个单位所设立的全部帐户的帐本。
4、Further simplification of the general ledger is brought about by the use of subsidiary ledger.
使用明细分类帐使总分类帐更加简化明了。
5、The advantages of subsidiary ledger are as following：（1）reduces ledger detail ；（2）permits better division of labor；（3）permits a different sequence of accounts；（4）permits better internal control。
明细分类帐的优点如下；（1）减少分类帐的细节；（2）使劳动分工更合理；（3）允许不同的帐户排序（4）便于更好地内部控制。
Journal 比较常用的意思是“日记、日志；杂志、刊物”，如keep a journal （记日志）、a ship’s journal (航海日志)，a monthly journal (月刊)，单词 diary 也有“日记”的意思，但journal 比 diary 更强调“正式记录”。Journal 在会计词汇上的意思是“日记帐”。例如：
1、In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal.
在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。
2、A journal is a chronological(arrange in order of time ) record of business transactions.
日记帐是对经济交易的序时（即按时间的顺序）记录。
3、In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.
在日记帐上记帐时，既定交易的借方和贷方一起被记录，但在分类帐记录中，一笔交易的借方和贷方进入不同的帐户中。
4、A journal may be a general journal or it may be a group of special journals.
日记帐可以是一本通用日记帐，也可以是一组特种日记帐。
Current assets、fixed assets 和 Current liabilities
Current 是一个很有意思的词汇。它既可以是形容词，也可以是名词。作为形容词，current 意思是“通用的、流通的，现在的”，如 current money（通货），current English（现代英语），current fashion（目前流行的风尚）；作为名词，current 的意思是“水流、气流，电流，动向、潮流”，如 the current of a river （河的水流），the cold current （寒流），a direct current （直流电），the current of public opinion（舆论的动向）。在这里，还要特别提到英国的两种存款 current account （活期存款，也相当于美国银行中的 checking account ）和deposit account （储蓄存款，也相当于美国银行中的 savings account ）。如果你到英国银行对柜员说：“Could you tell me what sorts of accounts there are ？”（您能告诉我有几种什么存款吗？）银行柜员就会说：“Well，there are basically two types of accounts .There’s a current account and a deposit account. With the current account you can pay for things by cheque, but you don’t earn any interest . With the deposit account ,you earn interest ,but you can’t pay for things by cheque..”（基本上有两种存款，一种活期存款，一种储蓄存款；活期存款你可以用支票支付，但没有利息；储蓄存款可以挣到利息，但不能用支票支付。）
Current assets 就是“流动资产”。例如：
1、Current assets are the assets reasonably expected to be converted into cash or used in the current operation of the business.(The current period is generally taken as one year.) Examples are cash, notes receivable, accounts receivable, inventory , and prepaid expenses.
流动资产指的是有充分理由认为在当期经营活动中转换成现金或被使用的资产(一般是一年期)。现金、应收票据、应收帐款、存货以及预付的费用都属于流动资产。
说到流动资产，就不能不提到另一个词汇 fixed assets（固定资产）。例如：
2、Fixed assets are the long-lived assets used in the production of goods or services. These assets, sometime called non-current assets, are used in the operation of business rather than being held for sale.
固定资产是在产品和服务的生产过程中使用的寿命较长的资产。这些资产有时称为非流动资产，是公司经营中为了使用而不是为销售而置备的资产。
Current liabilities 就是“流动负债”。例如：
3、Current liabilities . Debts which must be satisfied from current assets within the next operating period, usually one year. Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.
流动负债。在下一个经营期间，通常是一年内必须用流动资产偿还的债务。应付帐款、应付票据、长期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。
篇三：会计专业英语翻译
.
1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing.
2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language."
3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
免费论文网友情提示：本网站所有内容为共享上传提供，不涉及任何商业利益，本站对此不承担任何保证责任！
Copyright © www.csmayi.cn Corporation, All Rights Reserved 共享时代 共享你我他 版权所有