财务英语文章阅读

1. 求英文版的财务管理方面的论文或者文章

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：关于一篇会计的英语短文

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. 急求会计英语文章

会计国际化是指国际上公用的会计原则和方法，以处理和报告本国的
经济业务，其实质是会计准则的国际化。一个国家为了本国利益，不能不加区分地域、国际上—些发达国家的会计准则，应根据实际情况，参照国际准则和一些先进国家的经验，制定规范的会计制度和准则，也就是实现会计国际化。
1 中国会计国际化的现状，会计国际化一个很重要的方面，是会计准则国际化。目前世界各主要证券交易所，已拥有外国越来越多的上市公司。一个典型的例子，是德国奔驰公司在美国上市，按德国的会计准则，奔驰是盈利公司，但按美国的会计准则，他就变成了亏损公司。为此美国、日本、欧洲和东南亚国家，都在认真考虑会计准则国际化的问题。由于历史原因，我国的会计准则与国际化准则相比，还存在着较大的差距。这些差距主要体现在会计准则的数量上。目前国际会计准则委员已制定出41项具体会计准则，国际会计准则已较完备。美国会计准则已制定出了一百多项。我国目前只有十几项。相比之下，我国还有很多方面要完
善。其次表现在会计的功能上。作为一种商业语言、会计准则的功能应该是，投资者通过阅读企业的财务报表，明白企业的财务状况及经济效果。但由于我国证券市场不够发达、上市公司的面窄，以致会计准则的实施受了限制，如企业合并，金融工具，坏帐准备等都有一些特定的标准和运用范围。我国在会计准则的建设方面已取得了较大的进步，自1992年以来，已陆续修订颁布了《企业会计制度》、《企业会计准则》以及十几项具体会计准则所规定的会计准则、政策和会计确
认，计量标准，与国际准则的核心准则所规定的已基本相同。如国际会计准则，要求期末存货，按照净值孰低计价，我国《企业会计制度》也要求企业期末存货按照成本与可变现净值孰低计价。
2 中国会计准则国际化的进程
中国会计随着经济体制改革的深化，像我国的其他事物一样发生了很大的变化，在过去的20 年里，会计制度和会计准则建设经历了三个阶段。第一阶段：是从20世纪80年代到90年代初，制定了“两则”、“两制”。之前的10 年的改变，是中国会计制度改革和会计准则建设的理论探讨和局部发展阶段。第二阶段：是从1992 年到1997年，这5 年为中国会计制度的转换阶段。这里所说的转换，是从计划经济阶段的会计模式转向市场经济会计模式。其根本是确立了资产负债及所有权益等会计要素，这些要素，是计划经济没有的，而且市场经济特有的。
第三阶段：是从1997年开始实施第一项具体会计准则到现在及以后10年里。这是中国会计准则的建设发展阶段。从1993 年到1996年，我们起草了二十余个具体会计准则征求意见和草案，当时之所以没有全部正式颁布实施，原因是：会计改革不能割断与经济环境的关系，外部市场环境还没有这么大的需求，考虑到现实的社会经济体制和市场经济环境，不适合支撑会计准则这样一个体系。所以，到
1997年，才根据当时的市场需求发布了第一项具体准则《企业会计准则一关联方法及其分易的披露》。会计准则体系会不断完善。随着经济发展，对会计需求日益更新和增加，会计准则制度，不会放松，就如我们在发达国家会计准则建设中所见到的那样，会计准则也要与时俱进。中国会计准则建设的三个阶段，是中国社会主义市场经济的发展进程相吻合的。我国会计准则建设的历程，也再一次证明了会计工作与经济发展，与我国改革开放，和社会主义市场经济的发展进程，乃至整个国家的命运息息相关，与我们国家加入WTO后各个方面与国际接轨的趋势也吻合的，随着我国社会主义市场经济的发展和完善，会计准则也越来越完善。
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. 求一篇关于财务会计的英语作文，里面要包括会计6大要素还有财务报表的内容。120字左右就可以了。急求！！

资产、负债、所有者权益、收入、费用、利润

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. 跪求一篇关于会计类的英文文章,1W字左右,并翻译成中文 谢谢

会计学是专门研究会计的理论与方法的一门应用性学科。它是从会计实践中抽象出来，用以指导实践的理论。会计学属于经济科学。它运用一系列经济理论和范畴来建立它的概念和方法。会计学属于管理科学。它分担着经济管理的一个特定方面。会计学与数学关系密切。各种会计方法和技术都离不开数学。会计学与统计的关系。都对社会经济活动进行数量化描述。
会计学按其研究内容，主要有基础会计、财务会计、财务管理、成本会计、管理会计和审计学等重要分支。
基础会计阐明会计的基础知识、基本方法和技术。
财务会计阐明会计处理各项资产、负债和所有者权益的基本理论和方法；财务管理研究资金的筹措、管理、有效利用的理论和方法。
成本会计阐明成本的预测、计划、计算、分析、控制和决策的基本理论和方法。
管理会计阐明如何结合企业经营管理，综合地利用企业会计信息的基本理论和方法。
审计学阐明对经济活动的合法性、合规性、合理性及效益性进行检查监督的基本理论和方法
根据使用资料的对象不同，分为财务会计与管理会计；
根据会计主体的性质不同，分为营利组织会计与非营利组织会计；
根据会计对象的范围不同，分为宏观会计与微观会计。
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. 求关于财务管理的英文论文，4000字左右，附中文翻译

翻译只是检测翻译技巧，并不一定要和毕业论文一样，我有计算机发展的中英文，如果要的话，发邮件来。
[email protected]

7. 求有关会计的英文文章

已发Accountant in U.S.，请接收

8. 求一篇财务管理的英语作文

happy day

9. 要有关会计的英语作文，不要太长，带翻译

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!
我会尽我最大努力来学习，我会纠正我的缺点和静心来学，我主要是学习，它是我最重要的事，我是知道的。
我是一个积极的，可爱和聪明孩子，在学校，我最喜欢的科目是数学.也许有人认为是很困难的，但是我喜欢它。相信我，如果你拼尽全力，什么都可以做得很好。
新一届的开始，但它是我的第一年，我的高中生活。我认为这会非常有趣而繁忙的。
在第一年，我必须做我的英语更好。因为我很喜欢学习英语。不仅我要努力的我的英语水平，但必须在我的其他科目的努力。他们都是非常重要的。
我希望我可以享受第一年自己，并有好成绩！

10. 急需一篇会计专业的英语文章，翻译成中文要3000字。

上市公司会计信息失真的原因
会计信息是管理者、投资者和债权人等改善经营管理、评价财务状况、做出投资决策、防范经营风险的主要依据。会计信息失真将会给管理者、投资者和债权人带来不可估量的损失。尤其是随着市场化进程的加快，企业上市成为了国企市场化的必由之路。按《公司法》和《证券法》的要求，一定的赢利水平是公司成为准上市公司的先决条件，为达到这些条件，不少企业可谓绞尽脑汁通过会计调节来“创造”赢利。会计信息失真从表面看是管理问题，或者是单位领导或者会计人员的个人行为，但究其实质，主要有以下几点原因：
（一） 从宏观层面分析会计信息失真的原因，主要是判断企业会计系统运行的制度基础和环境状况，这些因素对会计信息质量的影响往往是根本性的。（二）从微观层面分析会计信息失真的原因，主要是判断影响企业会计系统运行的各个决定性因素是否以合理的方式存在，这些因素对会计信息质量的影响是最为直接的。

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.