英语翻译Accounting and Its EnvironmentDevelop an accounting voca

英语翻译
Accounting and Its Environment
Develop an accounting vocabulary for decision making.Accounting is a system for measuring,processing,and communicating financial information.As the “language of business,” accounting helps a wide range of decision makers.Accounting dates backs to ancient civilizations,but its importance to society has been greatest since the Industrial revolution.
Apply accounting concepts and principles to analyze business transactions.The three basic forms of business organization are the proprietorship,the partnership,and the corporation.Whatever the form,accountants use the entity concept to keep the business's records separate from the personal records of the people who run it.Accountants at all levels must be ethical to serve their intended purpose.Generally accepted accounting principles (GAAP) guide accountants in their work.Among these guidelines are the entity concept,the reliability principle,the cost principle,the going-concern concept,and the stablemonetary-unit concept.Use the accounting equation to describe an organization's financial position.In its most common form,the accounting equation is Assets=Liabilities + Owner's Equity.Use the accounting equation to analyze business transactions.Transactions affects a business's assets,liabilities,and owner's equity.Therefore,transactions are analyzed in terms of their effect on the accounting equation.Prepare the financial statements.The financial statements communicate information for decision making by the entity's managers,owners,and creditors and by government agencies.The income statement presents a video of the entity's operations in terms of revenues earned and expenses incurred during a specific period.Total revenues minus total expenses equal net income.Net income or net loss answers the question,How much income did the entity earn,or How much loss did it incur during the period?The statement of owner's equity reports the changes in owner's equity during the period.The balance sheet provides a photograph of the entity's financial standing in terms of its assets,liabilities,and owner's equity at a specific time.It answers the question,What is the entity's financial position?The statement of cash flows reports the cash coming in and the cash going out during the period.It answers,Where did cash come from ,and,Where did it go?
Evaluate the performance of a business.High net income indicates success in business; net loss indicates a bad year.

会计与环境
开发会计词汇为了更好的做决定
会计是一个估量,处理,传达的财务信息系统.
作为交易的语言,会计帮助了很多的决策者.
会计要追溯到古代文明,但是自从工业革命后它对当代社会具有更大的重要性.
应用会计概念和会计准则去分析交易.
有三个基础的机构形式：拥有所有权的小生意,合伙制,公司.
无论什么形式,会计运用准则记录交易,与经营者自己的记录相区分.
会计必须在达到自己的工作的同时必须遵守道德规范.
普遍接受的会计准则知道会计的工作.
有很多的原则,可信性原则,成本原则,继续经营原则,稳定原则.
运用会计等式去表达公司的财务状况,
普遍形式下,会计等式：资产=负债+所有者权益.
运用会计等式去分析交易.
交易影响公司的资产,负债,所有者权益.
所以,分析交易影响会计等式.
准备财务报表.
财务报表提供信息给公司的经理,所有人,借债人,政府机关做决策.
利润表展示了公司的运行,关于收益和支出在一个特点的期间.
总收益减去总支出等于净收益.
净收益或净损失解答了公司赚了多少或者损失了多少在一个期间.
所有者权益表报告了所有者权益的变化在一个期间.
资产负债表提供了公司财务状况,他的资产,负债,所有者权益在一个特定的期间.
他解答了公司的财务状况.
现金流动表报告了现金流入和流出在一个期间.他告知了有多少现金流入,多少流出.
评估公司的表现.
高的净资产表示生意成功,损失表示今年很失败.