會計分類介紹英語怎麼說
❶ 會計類英語翻譯2(急啊)
THEORETICAL BACKGROUND
理論背景
A wide range of prediction models can be found in literature review. These models use different approaches to evaluate company's performance and predict its failure. A brief chronological and methodological overview of the most important papers is presented below, describing researches that were pioneering (at least for the applied methodology) only at the time and those that are either still widely used or left a mark and provided incentives for other scientists.
在文獻查閱中,可以查到各式各樣的預測模型。這些模型使用不同的方法評估公司績效並預測其破產。以下按照年代順序和分析方法分類,簡要介紹一些最主要的理論。這些研究有的在當時是開拓性的(至少應用方法如此),但僅領一時風騷;一些仍在被廣泛使用,或者轉瞬即逝,但激發了其他的科學家。
The financial statements analysis dates to the 1920s, when F. Donaldson Brown joined Du Pont Company and in period from 1920 to 1924 developed a model for financial performance measurement. This dective ratio, known as Du Pont Model analyzes the profitability of a company using traditional financial ratios. It integrates company's profitability and asset management, measuring its liquidity, leverage and efficiency. Return on investment is calculated by interacting different financial ratios from the aforementioned areas. The main strengths of Du Pont model are its simplicity and its linkage to compensation schemes. On the other hand, its main disadvantage is that is based on accounting numbers from balance sheet and income statement which are not reliable because of accrual concept. Du Pont Model remained the dominant form of financial analysis until the 1970s.
財務決算分析始於20世紀20年代,F.Donaldson Brown入主杜邦公司之後,在1920年到1924年之間建立了一個用於財務狀況評估的模型。這個被稱作「杜邦模型」的演繹比率,利用傳統的財務比率分析了公司的盈利性。它綜合了公司的盈利性和資產管理,測量它的流動性、杠桿和效率。並通過交叉引用以上領域的相關財務比率計算出投資回報率。杜邦模型最大的優點是它的簡單和它與薪資規劃的聯結。另一方面,它最大的缺點是它是基於資產負債表和損益表中的會計數字的。而這些數字,由於利息觀念的存在,是不可靠的。杜邦模型直到20世紀70年代仍是財務分析的主流。
One of the first researches in the area of ratio analysis and bankruptcy prediction, applying statistical methods was concted by Beaver (1967) in 1966. He applied univariate analysis, using each of 14 accounting ratios separately, and found the difference in financial ratios structure between failed and non-failed companies for as long as five years prior to failure. He concluded that the cash flow to debt ratio was the best single ratio predictor, with a 78% accuracy in predicting bankruptcy. Discussants criticized his model because of the statistical methods used.
最早涉足比率分析和破產預測領域的一位研究者,用的是統計方法。由Beaver(1967)在1966年實施。他應用了單變數分析,分別使用14個會計比率,從而至少在破產的五年之前,就找出了破產與未破產公司之間財務比率結構的差別。他總結出,現金流與負債比率是最好的單比率預測器——在破產預測中有78%的正確率。而評論者則因為他使用的統計方法而批評他的模型。
Altaian (Altaian and Hotchkiss, 2006) precluded this statistical limitation and applied multivariate discriminant analysis to construct his Z-score in 1968, probably the most famous model to the present day. The Zscore model claimed to predict bankruptcy correctly in 95% of the cases one year prior to defaulting, and in 83% of the cases two years in advance and rapidly decreased for longer time observations. However, in the 1980s the theorists, mainly econometricians, began to stress the statistical methodology applied as a major deficiency of the Zscore model. They claimed that linear discriminant analysis follows a normal distribution of financial ratios and equal structure of variance and covariance between paired good and bad companies, which is often not the case in practice.
Altaian阿勒坦恩(Altaian阿勒坦恩和Hotchkiss霍奇基斯, 2006)排除了這種統計上的局限,應用多變數判別分析,在1968年建立起他的Z-score理論——也許是現今最有名的模型。Z-score模型宣稱,其提前一年預知破產的准確率在95%,提前兩年預知的正確率為83%,但在更長時間觀測中,正確率會急劇下降。但是,在20世紀80年代,理論家們——主要是經濟學家,將Z-score模型中的統計方法視為其重大缺陷。他們認為在分析成對的優秀與不良公司時,線性判別分析遵從財務比率的正態分布,以及方差和協方差的平衡結構。但現實往往不是如此。
❷ 請高手將會計類英文課程描述翻譯成中文!急用,謝謝!
本課程著重於提供財務信息、財務會計的決策者的實體。申請人所提供的資料回,為外部決答策者主要依賴於商業成就或運行效果、財務狀況,並聲明為多種用途的現金流量。
本課程的主題:什麼是會計,一般公認會計原則和會計循環;購貨擔憂,財務系統設計、內部控制及稽核、會計資產負債,合夥企業,;會計原則;企業和企業會計、特殊目的報告及財務報表分析。重點對會計理論的基礎上,應用會計准則、會計理論和財務問題的解決。各種理論在財務會計也強調了。另外,本課程是一個深入介紹財務會計,對未來的發展奠定了基礎。深刻的研究,通過本課程的學習,學生將學習掌握一些基本知識的商業語言。
課程目標:介紹會計作為商業語言學生專題;介紹各種財務會計的可能與此相關的過程;介紹了如何利用理論、標准、工作原理的基礎上,研究和會計核算的問題解決過程;介紹了基本的理論在實踐中各種財務會計程序;介紹了會計的外部環境,運用多媒體教學資料和演示工具;提高學生能力培養批判性思考問題;學生學習興趣的會計。
❸ 會計專業科目名稱英文翻譯
Tax laws 稅法
Finance 財務,金融
其他基本正確
❹ 關於會計的英文翻譯
1.management
accounting
provides
internal
decision
makers
who
are
charged
with
achieving
the
goals
of
profitability
and
liquidity
with
information
about
financing,investing,and
operating
activities
管理會計的職能:向負責收益性和資產流動性達標項目的內部決策者提供融資內、投資和經營活動方容面的信息。
2.financial
accounting
generates
reports
and
communicates
them
to
external
decision
makers
so
they
can
evaluate
how
well
the
business
has
achieved
its
goals
財務會計的職能:生成財務報表,並向外部決策者匯報,為評估業務達標情況提供依據。
❺ 會計專業英文翻譯
摘要:現金流量表是以現金為計量基礎編制的,反映企業一定會計期間現金及現金等價物流入和流出的報表,對現金流量表的分析,既要掌握該表的結構及特點,分析其內部構成,又要結合資產負債表和利潤表進行綜合分析,以求全面、客觀地評價企業的財務狀況和經營業績。本文就從現金流量表的概念、結構入手,結合實例,介紹多種分析方法的運用。
Abstract:
Statement
of
cash
flow
is
based
on
cash
as
its
quantification
to
be
made
up.
It
is
a
repot
form
reflecting
the
inflow
and
outflow
of
cash
and
cash
equivalent.
To
analyze
statement
of
cash
flow,
it
requires
not
only
knowing
well
about
the
structure
and
its
characteristic
to
have
an
analysis
of
the
interior
compose,
but
also
making
a
comprehensive
analysis
combining
with
balance
sheet
and
profit
statement,
in
order
to
evaluate
the
financial
condition
and
outstanding
management
achievement
roundly
and
impersonality.
Starting
with
the
conception
and
the
structure
of
statement
of
cash
flow,
this
paper
introces
the
application
of
manifold
analysis
methods.
關鍵詞:現金
現金流量
會計報表
現金流量表
現金流量表分析
Key
words:cash,
cash
flow,
accounting
statement,
statement
of
cash
flow,
analysis
of
statement
of
cash
flow
❻ 會計專業英文自我介紹
My major is accounting, bachelor's degree. I have passed CET-4 successfully in four years. I have obtained the qualification certificate of accounting computerization and accounting profession. I have worked hard in every subject of finance.
I am proficient in using computers. I have been working in XX company for the past two years. I have been engaged in cashier, settlement accounting and other work. I have worked in financial management process and tax declaration.
With rich experience, proficient in various financial software, enthusiastic about work, has been insisting on professional knowledge learning, and intends to pass the Intermediate Examination of Accounting once in this year.
To broaden my knowledge, I have also participated in the study of computerized accounting, mastered the basic application of accounting software and excel and other applications.
In order to integrate my professional knowledge with practice, I have also self-taught relevant case teaching materials, such as strategic management, company management, financial management, capital operation and so on, and applied them to my practical work.
If I have the chance to be employed, I will certainly be able to exercise and realize my value in my work, strive to be an elite and qualified employee.
At the same time, I also realize that the relationship between people and work is based on self-recognition. I think I have the ability and confidence to do this accounting work well.
中文翻譯:
我的專業是會計,本科學歷,大學四年我已經順利通過英語四級考試,取得了會計電算化和會計從業資格證書,努力學習關於財務的每門學科,能熟練運用計算機。
在過去的2年中一直就職於xx公司,從事過出納、結算會計等工作,對財務管理流程及納稅申報工作有相當豐富的經驗,熟練掌握各種財務軟體,對工作充滿熱情,一直堅持專業知識的學習,並打算在今年內一次性通過會計中級考試。
為了拓寬自己的知識面,我還參加了會計電算化的學習,掌握了會計軟體的基本應用及excel等應用程序。為了使自己所學的專業知識能夠與實際結合,我還自學了有關的案例教材,如戰略管理,公司管理,財務管理,資本運營等,並將其運用到自己的實習工作中。
如果我有機會被錄用的話,我一定能夠在工作中得到鍛煉並實現自身的價值,爭當工作精英,做合格的員工,同時,我也認識到,人和工作的關系是建立在自我認知的基礎上的,我認為我有能力也有信心做好這份會計工作。
❼ 會計專業英語的介紹
會計專業英語是來會計專業自人員職業發展的必要工具。學習會計專業英語就是學習如何藉助英語解決與完成會計實務中涉外的專業性問題和任務。本書充分體現了高等職業教育的特色,理論內容以「必需、夠用」為准則,注重培養學生的職業素養,突出了實用性。本書主要包括10個教學單元,每個單元均包含學習目標、正文、詞彙以及課後練習4個部分。所選內容涵蓋會計概論,會計核算的一般原則,會計等式與復式記賬,日記賬與分類賬,會計循環過程,資產,負債,所有者權益,資產負債表和損益表,現金流量表。另外,在書後附有正文的中文翻譯以及練習答案。本書既可作為大專院校財務會計類專業教材,也可作為各類會計從業人員的參考用書。
❽ 關於會計術語的 英語翻譯
VAT is a proction -type VAT to consumption-based VAT . Tax reform in 1994 , e to the less experienced management , state enterprise reform has just started , and then inflation and other reasons , China implemented a proction -type VAT . But with the economic development , its drawbacks - double taxation , distorting the price mechanism is not concive to fair competition is more and more obvious . The transformation is necessary, but will bring a greater rection in pressure to the Financial . So be careful , be careful , sub- regional , sub- instry , separation equipment is old and the new progressive realization of the transformation is to steadily move.
❾ 會計專業英文翻譯
摘要:現金流量表是以現金為計量基礎編制的,反映企業一定會計期間現金及現金等價物流入和流出的報表,對現金流量表的分析,既要掌握該表的結構及特點,分析其內部構成,又要結合資產負債表和利潤表進行綜合分析,以求全面、客觀地評價企業的財務狀況和經營業績。本文就從現金流量表的概念、結構入手,結合實例,介紹多種分析方法的運用。
Abstract:
Statement of cash flow is based on cash as its quantification to be made up. It is a repot form reflecting the inflow and outflow of cash and cash equivalent. To analyze statement of cash flow, it requires not only knowing well about the structure and its characteristic to have an analysis of the interior compose, but also making a comprehensive analysis combining with balance sheet and profit statement, in order to evaluate the financial condition and outstanding management achievement roundly and impersonality. Starting with the conception and the structure of statement of cash flow, this paper introces the application of manifold analysis methods.
關鍵詞:現金 現金流量 會計報表 現金流量表 現金流量表分析
Key words:cash, cash flow, accounting statement, statement of cash flow, analysis of statement of cash flow