財務英語文章閱讀

1. 求英文版的財務管理方面的論文或者文章

Progress in Developing and Implementing Business Enterprise Architecture
and Transition Plan:

The Army』 enterprise architecture is aligned with the Department』s federated approach
to business system modernization. We established business area domains in conformance with
the Department』s overall domain structure. Each domain is responsible for developing a
business system transition plan and a systems architecture that aligns with the Department』s
Enterprise Transition Plan and Business Enterprise Architecture. Mature architectures have been
developed for the financial management and logistics fields. We are adopting the DoD-wide
human resources solution in the form of the Defense Integrated Military Human Resources
System.

Under oversight of the Army』s Chief Information Officer, we implemented a disciplined
portfolio management process that requires each business domain to perform a complete
inventory of all business systems within its purview and to register the systems in a single Army-
wide portfolio. According to the Army』s Chief Information Officer, the portfolio management
effort enabled the Army to rece the total system inventory by 1,500 systems from 3,200 to
1,700 systems. An additional 300 Army-wide business systems have been marked for
retirement, pending the development and implementation of modern replacements.

By adopting the Department』s business domain construct and federated approach to
modernizing business systems; creating business system transition plans; aligning architectures
with the Business Enterprise Architecture; and managing business systems investments through a
disciplined portfolio management process, the Army will be able to comply with Section 332 of
the Fiscal Year 2005 National Defense Authorization Act. We already have scrutinized more
than 100 major business system modernization efforts and received approval from the Defense
Business Systems Management Committee (DBSMC) to continue these important
transformational programs.

The Deputy Under Secretary of the Army is responsible for ensuring effective execution
of our enterprise architecture and modernization efforts across all business domains. This senior
official also is the Army』s Defense Business Systems Management Committee representative.
Governance at the Deputy Under Secretary level enables the Army to implement sustainable
business process improvements and to develop compliant business systems.

In this context the Army has developed and is implementing a comprehensive financial
improvement and audit readiness plan to guide financial modernization activities. This
integrated plan outlines 1,947 specific actions needed to improve financial accountability and
reporting, and assigns responsibility for completion of these tasks to 20 organizations within the
Army and DoD. We have completed 673 of these tasks with independent verification by the
Army Audit Agency. The Army』s financial improvement plan is a component of the DoD
Financial Improvement and Audit Readiness Plan and the Enterprise Transition Plan.

The Department』s Inspector General reviewed our audit readiness plan and found that the
plan sufficiently captures all actions necessary to resolve problems in obtaining an audit opinion.
The plan provides a foundation to improve accountability and financial reporting within the
Army, and has yielded tangible, sustainable results. The Inspector General reviewed our audit
plan and identified areas needing improvement. We have substantially resolved the Inspector
General』s concerns, and are currently awaiting their final report, which we expect will reflect
favorably on the efficacy of our plan. The plan provides a foundation to improve accountability
and financial reporting within the Army, and has yielded tangible, sustainable results.

For example, we anticipate, based on preliminary reports, that the Army Corps of
Engineers will receive a qualified audit opinion of its fiscal year 2006 Civil Works financial
statements when the Inspector General releases its opinion in March 2008. Civil Works is a
large financial entity within the Army comprising $5.9 billion in annual appropriations, $44.5
billion in total assets and $26.7 billion in total property, plant and equipment. The Army Corps
of Engineers has the largest property, plant and equipment asset base of any agency within the
Executive Branch receiving a favorable audit opinion, and is the seventh largest in terms of
annual appropriations. We have corrected the conditions linked to the qualified opinion of the
fiscal year 2006 financial statements, and expect to receive an unqualified opinion for fiscal year
2007.

We continue to implement corrective actions identified in our improvement plan. In
November 2006 we reported to the Committee the completion of 150 of the plan』s tasks ring
fiscal years 2005 and 2006, resulting in improved financial management across the Army. With
the successful implementation of the funds control mole, we finished an additional 95 tasks
ring fiscal year 2007, for a total of 673 tasks completed since the plan』s inception. As a result
of these changes, obligations for $26 billion in annual supply transactions were delivered in real
time, auditable electronic commerce processes were implemented, and accountability of general
equipment and real property was improved.

The Army』s financial improvement and audit readiness plan is important to ensuring
compliance with USC 2222. USC 2222 prohibits the Department from obligating funds for
preparing, processing or auditing financial statements until the proposed activities are consistent
with the Department』s financial improvement plan, and are likely to provide sustained
improvements to internal controls. All 1,947 tasks contained in our financial improvement plan
are designed to provide sustainable improvements when implemented. Each action is focused on
correcting deficient processes and systems, and will result in long-term benefits when completed,
including generation of reliable and complete financial management information.

2. 急需：關於一篇會計的英語短文

The Accountant will play an important role in growing and developing of finance operation in Vestas China, The responsibility of Accountant is to managing the delivery of financial processes, including all bookkeeping related to service, such as Revenue recognition, Cost posting, etc. and other financial aspects on service in Vestas China.

Essential Responsibilities:

Review all reimbursement format as well as supporting documents related to service and sign on it, including review that proper approval process has been applied, etc.
Ensure that timely payment to both internal vendors and external vendors
Keep good communication with service department to make sure the good inventory management in place
Responsible for entering finance transaction related to service into Sun (will be converted to SAP this year) timely, accurately & efficiently
Coordinate with project cost control and enhance process improvement
Support yearly internal and external auditor inquires
Support line manager on financial analysis and cash forecast
Responsible for the full documentation related to above
The ad. hoc. Task assigned by line manager

Qualification required: (ecation, training, license, skills, etc.)

Quick learner and result-oriented
Bachelor degree in Finance, Accounting or related
Minimum 2 year working experience in multinational company (preferably project - service company)
Preferably SAP experience
Proficient in Microsoft Office (e.g. Excel and Word)
Ability to work indivially as well as in a team
Capability of working in a fast-pace environment
Fluent in both written and spoken English
Understanding of Accounting guidelines including Chinese, Group and International accounting standards, Good Knowledge on accounting system
Commitment to continuous improvement

3. 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.

4. 求一篇關於財務會計的英語作文，裡面要包括會計6大要素還有財務報表的內容。120字左右就可以了。急求！！

資產、負債、所有者權益、收入、費用、利潤

The six most basic elements in accounting world are Assets, Liabilities, Shareholders' Equity, Income, Expenses, and Net Income.

The prior three elements above, which are commonly seen in a corporate balance sheet, could be linked through the following equation: Assets = Liabilities + Equity. While the latter three elements, as major components in an income statement, are connected a logic as that: Net Income = Income - Expenses.

More specifically, assets, liabilities and equities represent the ability of a corporate, at a certain point of time, to generate income against expenses. Whereas income, expenses, and net incomes indicate how well a corporate has managed to increase its assets against liabilities, for a period of time.

Having acknowledged these 6 elements in a timely basis, the users of financial statements will be able to better evaluate a corporate's financial situation in the future.

5. 跪求一篇關於會計類的英文文章,1W字左右,並翻譯成中文 謝謝

會計學是專門研究會計的理論與方法的一門應用性學科。它是從會計實踐中抽象出來，用以指導實踐的理論。會計學屬於經濟科學。它運用一系列經濟理論和范疇來建立它的概念和方法。會計學屬於管理科學。它分擔著經濟管理的一個特定方面。會計學與數學關系密切。各種會計方法和技術都離不開數學。會計學與統計的關系。都對社會經濟活動進行數量化描述。
會計學按其研究內容，主要有基礎會計、財務會計、財務管理、成本會計、管理會計和審計學等重要分支。
基礎會計闡明會計的基礎知識、基本方法和技術。
財務會計闡明會計處理各項資產、負債和所有者權益的基本理論和方法；財務管理研究資金的籌措、管理、有效利用的理論和方法。
成本會計闡明成本的預測、計劃、計算、分析、控制和決策的基本理論和方法。
管理會計闡明如何結合企業經營管理，綜合地利用企業會計信息的基本理論和方法。
審計學闡明對經濟活動的合法性、合規性、合理性及效益性進行檢查監督的基本理論和方法
根據使用資料的對象不同，分為財務會計與管理會計；
根據會計主體的性質不同，分為營利組織會計與非營利組織會計；
根據會計對象的范圍不同，分為宏觀會計與微觀會計。
Accounting is the study of accounting theory and methods of application of a discipline. It is an abstract from an accounting practice out of theory to guide practice. Accounting for Economic Science. Its use of a range of areas of economic theory and to establish its concepts and methods. Accounts belonging to management science. Its share of economic management in a specific area. Accounting and mathematics are closely related. Various accounting methods and techniques can not be separated from mathematics. Accounting and Statistics relationship. Socio-economic activities on the number of description.
Accounting according to their research, the main basis of accounting, financial accounting, financial management, cost accounting, management accounting and auditing and other important branches of science.
Basic accounting knowledge to clarify the basis of accounting, basic methods and techniques.
Clarify the accounting treatment of financial accounting of the assets, liabilities and owner's equity of the basic theory and methods; financial management of research funding, management, effective use of the theory and methods.
Cost accounting to clarify the cost of the forecast, planning, calculation, analysis, control and decision-making of the basic theory and methods.
Management accounting to clarify how to combine business management, integrated business accounting information use the basic theory and methods.
Auditing to clarify the legality of economic activity, compliance, reasonable and effective inspection and supervision to carry out the basic theory and methods
Use information in accordance with different targets, divided into the financial accounting and management accounting;
According to the different nature of accounting entity, divided into profit-making organization non-profit organizations accounting and accounting;
In accordance with the scope of different objects, divided into macro-and micro-accounting accounting.

6. 求關於財務管理的英文論文，4000字左右，附中文翻譯

翻譯只是檢測翻譯技巧，並不一定要和畢業論文一樣，我有計算機發展的中英文，如果要的話，發郵件來。
[email protected]

7. 求有關會計的英文文章

已發Accountant in U.S.，請接收

8. 求一篇財務管理的英語作文

happy day

9. 要有關會計的英語作文，不要太長，帶翻譯

i
will
try
my
best
to
study
subjects,i
will
correct
my
faults
and
put
down
my
mostly
heart
to
the
next
turn.study
is
my
most
important
things,i
must
know.
i'm
an
active，lovely
and
clever
girl.in
the
school，my
favourite
subject
is
maths.perhaps
someone
thinks
it's
difficult
to
study
well.but
i
like
it.i
belive
that
if
you
try
your
best，everything
can
be
done
well.
the
new
term
was
begin,
but
it
is
my
first
year
in
my
high
school
life.
i
think
it'll
be
very
interesting
and
busy.
ring
the
first
year,
i
must
do
more
exersices
on
my
english.
because
i
very
like
study
enlish.
not
only
i
must
work
hard
on
my
english,
but
also
i
must
work
hard
on
my
other
subjects.
they
are
all
very
important.
i
hope
i
can
enjoy
myself
in
the
first
year,
and
have
a
good
grades!
我會盡我最大努力來學習，我會糾正我的缺點和靜心來學，我主要是學習，它是我最重要的事，我是知道的。
我是一個積極的，可愛和聰明孩子，在學校，我最喜歡的科目是數學.也許有人認為是很困難的，但是我喜歡它。相信我，如果你拼盡全力，什麼都可以做得很好。
新一屆的開始，但它是我的第一年，我的高中生活。我認為這會非常有趣而繁忙的。
在第一年，我必須做我的英語更好。因為我很喜歡學習英語。不僅我要努力的我的英語水平，但必須在我的其他科目的努力。他們都是非常重要的。
我希望我可以享受第一年自己，並有好成績！

10. 急需一篇會計專業的英語文章，翻譯成中文要3000字。

上市公司會計信息失真的原因
會計信息是管理者、投資者和債權人等改善經營管理、評價財務狀況、做出投資決策、防範經營風險的主要依據。會計信息失真將會給管理者、投資者和債權人帶來不可估量的損失。尤其是隨著市場化進程的加快，企業上市成為了國企市場化的必由之路。按《公司法》和《證券法》的要求，一定的贏利水平是公司成為准上市公司的先決條件，為達到這些條件，不少企業可謂絞盡腦汁通過會計調節來「創造」贏利。會計信息失真從表面看是管理問題，或者是單位領導或者會計人員的個人行為，但究其實質，主要有以下幾點原因：
（一） 從宏觀層面分析會計信息失真的原因，主要是判斷企業會計系統運行的制度基礎和環境狀況，這些因素對會計信息質量的影響往往是根本性的。（二）從微觀層面分析會計信息失真的原因，主要是判斷影響企業會計系統運行的各個決定性因素是否以合理的方式存在，這些因素對會計信息質量的影響是最為直接的。

Listed companies the reasons of accounting information distortion
Accounting information is administrator, investors and creditors, etc to improve management, appraising the financial situation, making the investment decision, guard against operational risks of main basis. The distortion of accounting information will give managers, investors and creditors may bring immeasurable loss. Especially with the accelerating of marketization, enterprise listed became the only state-owned market. According to the company law and the securities law requirements, certain profit level is the company becomes the accurate listed companies to achieve the prerequisites, these conditions, many enterprises has racked its brain through the accounting regulation to "create" a profit. The accounting information distortion ostensibly is management problems, or unit the leadership or accounting personnel indivial behavior, but its essence, basically have the following reasons:
(a) from the macroscopic level analysis the reasons of accounting information distortion, mainly is the judgment enterprise accounting system operating system foundation and environmental conditions, these factors on the quality of accounting information is often fundamental influence. (2) from the micro analysis the reasons of accounting information distortion, mainly judgment enterprise accounting system operation affect whether each decisive factors existing in a reasonable way, these factors on the quality of accounting information is the most direct impact.