會計英語小文章

　　隨著經濟全球化時代的到來和我國加入WTO正式成為世界貿易組織的一員,會計英語翻譯在我國經濟生活中的地位與作用越來越重要。下面是小編帶來的，歡迎閱讀!

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　　1、身體健康類

　　The picture . What is strikingly noticeable is , but it can be easily explained by shown in the picture。

　　The discern able unhealthiness discloses a prevalent phenomenon that has long existed in the China’s . One the one hand, . On the other hand, . As a result, the integration of poor living conditions and work pressure leads naturally to their poor health and short life-span, just as the picture tells us。

　　The situation is rather depressing because , and it is largely owing to . To solve the problem, I think there should be a thriving social trend , and those who should be rewarded with good living and working conditions。

　　2、職業道德類

　　We can see from the picture that , but 。

　　If , he would surely express . There are three reasons to explain why it happens to . Firstly, , which resulted from . Secondly, though , . Consequently, . Thirdly, 。

　　I maintain that effective measures should be taken to put an end to this phenomenon. Firstly, we need to endeavor to advocate . Secondly, strict regulations should be enacted and enforced to create a harmonious and orderly society. Only through the combined efforts can we eliminate this “tumor” forcefully and completely。

　　3、人口增長類

　　The picture depicts a scene in which . The scene is presented in an artistic and ironic manner. Crowds of people are crammed in . Further examination reveals that 。

　　Apparently, the picture symbolizes that humans, with such a huge population, may one day suffer

　　from the exhaustion of earth resources. Take for example. Given the fact that , we find that . To make it worse, 。

　　If the conflict between population boom and shortage of resources is not properly controlled, we have every reason to hold a pessimistic perspective towards human’s future on Earth. Perhaps eventually we would face the situation suggested by the picture, that is, . Accordingly, I strongly recommend that the whole globe launch aggressive programs to address this fatal contradiction。

　　4、環境保護類

　　This is a very interesting piece of cartoon, in thanks to . Hence, 。

　　Though being a little exaggerating, the cartoon illuminates a serious fact that , and for that matter, .

　　A recent report also supported this view by . On the contrary, we are sad to perceive that 。

　　Therefore, in my opinion, it is already high time for the whole world to form a solid cooperation fighting against , because not a single government or person can be exempt from its harm. A series of down-to-earth measures need to be urgently implemented to control 。

　　功能II：論證觀點

　　這種型別的文章主要分析論證一些具體的觀點。一般情況下三段的分佈為：第一段描述圖畫內容，第二段提出觀點、進行理論分析和事例分析，第三段總結觀點、表明態度。

　　5、情感類

　　As is shown in the picture above, . Obviously from we can surmise that 。

　　It goes without saying that the primary purpose of the picture lies in eulogizing the practice of . As a matter of fact, it is not rare to find in our everyday life deeds of similar nature. For instance, . Additionally, we can also hear many stories about . Not to mention those moving cases of 。

　　All in all, I firmly believe that a harmonious society is based on a . By , people not only harvest , but also gain that can never be purchased via money。

　　6、人生價值類

　　As the old Chinese saying goes, . It echoes with this picture in which . The title of the picture further points out that 。

　　The picture is meant to . As far as I am concerned, I think . This universal truth can be particularly proved in the field of , where 。

　　A brief survey of history about also demonstrates the fundamental importance of . , for example, .

　　The same principle applies to common people as well, and I am sure everybody can benefit from 。

　　功能III：闡述現象

　　這種型別的文章主要描述一些現象並具體分析解釋現象的原因等。一般情況下三段的分佈為：第一段描述圖畫內容，第二段分析該現象的原因、意義等，第三段總結觀點、或提出建議。

　　7、文化交流類

　　It is a very eye-catching photo in which . What makes this picture extraordinary is , which clearly indicates 。

　　The sense of that permeates this picture is representative of , that is, , and therefore, . China, in particular, . The effect of such communication can be best exemplified by 。

　　While people belong to nations, cultures know no boundary. is not only featured by , but more importantly, by . I firmly believe that is contributing, and will contribute more to the world’s peace, development, and prosperity.

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　　會計專業詞彙英語翻譯

　　政治風險 political risk

　　再開票中心 re-invoicing center

　　現代管理會計專門方法 special methods of modern management accounting 現代管理會計 modern management accounting

　　提前與延期支付 Leads and Lags

　　特許權使用管理費 fees and royalties

　　跨國資本成本的計算 the cost of capital for foreign investments 跨國運轉資本會計 multinational working capital management 跨國經營企業業績評價 multinational performance evaluation 經濟風險管理 managing economic exposure

　　交易風險管理 managing transaction exposure

　　換算風險管理 managing translation exposure

　　國際投資決策會計 foreign project appraisal

　　國際存貨管理 international inventory management

　　股利轉移 dividend remittances

　　公司內部貸款 inter-company loans

　　凍結資金轉移 repatriating blocked funds

　　凍結資金保值 maintaining the value of blocked funds

　　調整後的淨現值 adjusted net present value

　　配比原則 matching

　　旅遊、飲食服務企業會計 accounting of tourism and service 施工企業會計 accounting of construction enterprises

　　民航運輸企業會計 accounting of civil aviation transportation enterprises 企業會計 business accounting

　　商品流通企業會計 accounting of commercial enterprises

　　權責發生制原則 accrual basis

　　農業會計 accounting of agricultural enterprises

　　實現原則 realization principle

　　歷史成本原則 principle of historical cost

　　外商投資企業會計 accounting of enterprises with foreign investment 通用報表 all-purpose financial statements

　　鐵路運輸企業會計 accounting of rail way transportation enterprises 所有者權益 owners equity

　　實質量於形式 substance over form

　　修正性慣例 principle of exceptions

　　資訊系統論 information system perspective

　　相關性原則 relevance

　　微觀會計 micro-accounting

　　客觀性原則 objectivity

　　可比性原則 comparability

　　謹慎性原則 prudence

　　金融企業會計 accounting of financial institutions

　　交通運輸企業會計 accounting of communication and transportation enterprises 建設單位會計 accounting of construction units

　　記賬本位幣 recording currency

　　計量屬性 measurement attributes

　　及時性原則 timeliness

　　貨幣計量 monetary measurement

　　會計準則 accounting standards

　　會計主體 accounting entity

　　會計職業道德 accounting professional ethics

　　會計職能 functions of accounting

　　會計預測 accounting forecasting

　　會計要素 accounting elements

　　會計研究 accounting research

　　會計學科體系 accounting science system

　　會計學 accounting

　　會計資訊 accounting information

　　會計任務 targets of accounting activities

　　會計人員 accounting personnel

　　會計確認 accounting recognition

　　會計目標 accounting objective

　　會計理論結構 theoretical structure of accounting

　　會計理論 accounting theory

　　會計控制 accounting control

　　會計決策 accounting decision making

　　會計監督 accounting supervision

　　會計假設 accounting assumption

　　會計記錄 accounting records

　　會計計量 accounting measurement

　　會計機構 accounting department

　　會計環境 accounting environment

　　會計核算 financial accounting

　　會計管理體制 system of accounting administration

　　會計分期 accounting periods

　　會計物件 accounting object

　　會計等式 accounting equation

　　會計本質 nature of accounting

　　會計報表 accounting statements

　　巨集觀會計 macro-accounting

　　會計 accounting

　　彙總報表 combination statements

　　劃分資本性支出與收益性支出原則 distinguishment between capital expenditure

　　and revenue expenditure

　　合併報表 consolidated financial statements

　　管理活動論 management activities perspective

　　管理會計 management accounting

　　管理工具論 management tool perspective

　　股份制企業會計 accounting of stock companies

　　公認會計原則 generally accepted accounting principle‚ GAAP

　　公共會計 public accounting

　　工業會計 accounting of industrial enterprises

　　個別報表 individual statements

　　高新技術企業會計 accounting of high technology enterprises

　　負債 liability

　　費用 expense

　　反饋價值 feedback value

　　對外經濟合作企業會計 accounting of foreign economic cooperation enterprises 對外報表 external statements

　　對內報表 internal statements

　　一致性原則 consistency

　　藝術論 art perspective

　　房地產開發企業會計 accounting of real estate enterprises

　　郵電通訊企業會計 accounting of post and telecommunication enterprises 預測價值 forecast value

　　真實與公允 true and fair view

　　持續經營 going concern

　　成本報表 cost statement

　　財務會計原則 financial accounting principles

　　財務會計概念框架 financial accounting conceptual framework

　　財務會計 financial accounting

　　政府及非營利組織會計 governmental and non-profit organization accounting 重要性原則 materiality

　　專用報表 special purpose financial statements

　　資產 assets

　　資金 funds

　　資金運動 funds movement

　　財務報告 financial report

　　財務報表要素 elements of financial statements

　　財務報表 financial statements

　　幣值穩定假設 constant-dollar assumption

　　保險企業會計 accounting of insurance companies

　　收入的確認 recognition of revenue

　　公司債券發行價格 corporate bond issuing price

　　固定資產折舊 depreciation of fixed assets

　　可轉換債券 convertible bonds