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会计分类介绍英语怎么说

发布时间: 2021-01-02 21:37:37

❶ 会计类英语翻译2(急啊)

THEORETICAL BACKGROUND
理论背景
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.
在文献查阅中,可以查到各式各样的预测模型。这些模型使用不同的方法评估公司绩效并预测其破产。以下按照年代顺序和分析方法分类,简要介绍一些最主要的理论。这些研究有的在当时是开拓性的(至少应用方法如此),但仅领一时风骚;一些仍在被广泛使用,或者转瞬即逝,但激发了其他的科学家。

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.
财务决算分析始于20世纪20年代,F.Donaldson Brown入主杜邦公司之后,在1920年到1924年之间建立了一个用于财务状况评估的模型。这个被称作“杜邦模型”的演绎比率,利用传统的财务比率分析了公司的盈利性。它综合了公司的盈利性和资产管理,测量它的流动性、杠杆和效率。并通过交叉引用以上领域的相关财务比率计算出投资回报率。杜邦模型最大的优点是它的简单和它与薪资规划的联结。另一方面,它最大的缺点是它是基于资产负债表和损益表中的会计数字的。而这些数字,由于利息观念的存在,是不可靠的。杜邦模型直到20世纪70年代仍是财务分析的主流。

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产预测领域的一位研究者,用的是统计方法。由Beaver(1967)在1966年实施。他应用了单变量分析,分别使用14个会计比率,从而至少在破产的五年之前,就找出了破产与未破产公司之间财务比率结构的差别。他总结出,现金流与负债比率是最好的单比率预测器——在破产预测中有78%的正确率。而评论者则因为他使用的统计方法而批评他的模型。

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)排除了这种统计上的局限,应用多变量判别分析,在1968年建立起他的Z-score理论——也许是现今最有名的模型。Z-score模型宣称,其提前一年预知破产的准确率在95%,提前两年预知的正确率为83%,但在更长时间观测中,正确率会急剧下降。但是,在20世纪80年代,理论家们——主要是经济学家,将Z-score模型中的统计方法视为其重大缺陷。他们认为在分析成对的优秀与不良公司时,线性判别分析遵从财务比率的正态分布,以及方差和协方差的平衡结构。但现实往往不是如此。

❷ 请高手将会计类英文课程描述翻译成中文!急用,谢谢!

本课程着重于提供财务信息、财务会计的决策者的实体。申请人所提供的资料回,为外部决答策者主要依赖于商业成就或运行效果、财务状况,并声明为多种用途的现金流量。
本课程的主题:什么是会计,一般公认会计原则和会计循环;购货担忧,财务系统设计、内部控制及稽核、会计资产负债,合伙企业,;会计原则;企业和企业会计、特殊目的报告及财务报表分析。重点对会计理论的基础上,应用会计准则、会计理论和财务问题的解决。各种理论在财务会计也强调了。另外,本课程是一个深入介绍财务会计,对未来的发展奠定了基础。深刻的研究,通过本课程的学习,学生将学习掌握一些基本知识的商业语言。
课程目标:介绍会计作为商业语言学生专题;介绍各种财务会计的可能与此相关的过程;介绍了如何利用理论、标准、工作原理的基础上,研究和会计核算的问题解决过程;介绍了基本的理论在实践中各种财务会计程序;介绍了会计的外部环境,运用多媒体教学资料和演示工具;提高学生能力培养批判性思考问题;学生学习兴趣的会计。

❸ 会计专业科目名称英文翻译

Tax laws 税法
Finance 财务,金融
其他基本正确

❹ 关于会计的英文翻译

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
管理会计的职能:向负责收益性和资产流动性达标项目的内部决策者提供融资内、投资和经营活动方容面的信息。
2.financial
accounting
generates
reports
and
communicates
them
to
external
decision
makers
so
they
can
evaluate
how
well
the
business
has
achieved
its
goals
财务会计的职能:生成财务报表,并向外部决策者汇报,为评估业务达标情况提供依据。

❺ 会计专业英文翻译

摘要:现金流量表是以现金为计量基础编制的,反映企业一定会计期间现金及现金等价物流入和流出的报表,对现金流量表的分析,既要掌握该表的结构及特点,分析其内部构成,又要结合资产负债表和利润表进行综合分析,以求全面、客观地评价企业的财务状况和经营业绩。本文就从现金流量表的概念、结构入手,结合实例,介绍多种分析方法的运用。
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.
关键词:现金
现金流量
会计报表
现金流量表
现金流量表分析
Key
words:cash,
cash
flow,
accounting
statement,
statement
of
cash
flow,
analysis
of
statement
of
cash
flow

❻ 会计专业英文自我介绍

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.

中文翻译:

我的专业是会计,本科学历,大学四年我已经顺利通过英语四级考试,取得了会计电算化和会计从业资格证书,努力学习关于财务的每门学科,能熟练运用计算机。

在过去的2年中一直就职于xx公司,从事过出纳、结算会计等工作,对财务管理流程及纳税申报工作有相当丰富的经验,熟练掌握各种财务软件,对工作充满热情,一直坚持专业知识的学习,并打算在今年内一次性通过会计中级考试。

为了拓宽自己的知识面,我还参加了会计电算化的学习,掌握了会计软件的基本应用及excel等应用程序。为了使自己所学的专业知识能够与实际结合,我还自学了有关的案例教材,如战略管理,公司管理,财务管理,资本运营等,并将其运用到自己的实习工作中。

如果我有机会被录用的话,我一定能够在工作中得到锻炼并实现自身的价值,争当工作精英,做合格的员工,同时,我也认识到,人和工作的关系是建立在自我认知的基础上的,我认为我有能力也有信心做好这份会计工作。

❼ 会计专业英语的介绍

会计专业英语是来会计专业自人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。本书充分体现了高等职业教育的特色,理论内容以“必需、够用”为准则,注重培养学生的职业素养,突出了实用性。本书主要包括10个教学单元,每个单元均包含学习目标、正文、词汇以及课后练习4个部分。所选内容涵盖会计概论,会计核算的一般原则,会计等式与复式记账,日记账与分类账,会计循环过程,资产,负债,所有者权益,资产负债表和损益表,现金流量表。另外,在书后附有正文的中文翻译以及练习答案。本书既可作为大专院校财务会计类专业教材,也可作为各类会计从业人员的参考用书。

❽ 关于会计术语的 英语翻译

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 会计专业英文翻译

摘要:现金流量表是以现金为计量基础编制的,反映企业一定会计期间现金及现金等价物流入和流出的报表,对现金流量表的分析,既要掌握该表的结构及特点,分析其内部构成,又要结合资产负债表和利润表进行综合分析,以求全面、客观地评价企业的财务状况和经营业绩。本文就从现金流量表的概念、结构入手,结合实例,介绍多种分析方法的运用。

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.

关键词:现金 现金流量 会计报表 现金流量表 现金流量表分析

Key words:cash, cash flow, accounting statement, statement of cash flow, analysis of statement of cash flow

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