陕西工业职业技术学院教务系统-湖南学业水平考试

Chapter one Introduction to Accounting
第一章 ['tʃæptə] 会计导论 [.intrə'dʌkʃən]
1.1 簿记与会计
会计
是一个信息系统，[a i'dentəfai]辨别、['meʒəz]测量、记录和交流相关
1.1 Bookkeeping and Accounting
Accounting
is an information system that identifies，measures，
records and communicates relevant，reliable，consistent，and comparable
information about an organization’s economic activity. Its objective is to
help people make better decisions.
An understanding of the principles

of bookkeeping and accounting is
essential for anyone who is interested in a successful career in business.
The purpose of bookkeeping and accounting is to provide information
concerning the financial affairs of a business. Owners, managers, creditors,
and governmental agencies need this information.
An individual who earns living by recording the financial activities
of business is known as a bookkeeper, while the process of classifying and
summarizing business transactions and interpreting their effects is
accomplished by an accountant. Accountant is the individual who understands
the accounting principles, theoretical and practical application, and can
manage, analyze, and interpret the accounting records. The bookkeeper is
concerned with techniques involving the recording of transactions, and the
accountant’s objective is the use of data for interpretation
.



的['reləvənt] 、可靠的[ri'laiəbl]、持续的[kən'sistənt]和可比的['kɔmpərəbl]一个
组织经济活动的信息。它的目标是帮助人们做出更好的决定。
对在商业事业取得成功感兴趣的 人，对账簿和会计的原理['prinsəpl]的理解
是必要的[i'senʃəl]。账簿和会计的 目的['pə:pəs]是提供消息关于[kən'sə:niŋ]一个
企业的财务事务。业主，经理， 债权人['kreditə]，和政府的代理['eidʒənsi]需要
这些消息。
一个个体[.indi'vidjuəl]通过记录企业的财务信息赚取生计（earn living ）是
簿记员；分类['klæsifai]与汇总企业交易[træn'zækʃənz]和解释[in 'tə:pritiŋ]它们
影响[i'fekt]的过程是被会计完成[ə'kɔmpliʃt]的。 会计师是知道会计准则、理论
[θiə'retikəl,]与实际['præktikəl]应用[. æpli'keiʃən]，能够管理、分析和解释会计
记录的人。簿记员涉及（is concerned with）一些技术[tek'ni:k]包括记录交易，
会计师的目的是使用数 据作解释[in.tə:pri'teiʃən]。

1.2 The Field of Professional Accounting
There are three fields of professional accounting.

Public accounting
is an area of accounting where accountants perform
their services for the general public rather than for a single organization.
The basic services provided by a public accountant are auditing and
1.2 专业会计领域
专业会计包含三个方面。
公共会计
是会计的一个领域，会计师提供他们的服务给公众（general
pub lic）而不是一个单一的组织。公共会计师提供的基础服务是审计['ɔ:ditiŋ]和
prepa ring tax reports, assisting in various tax problems, and making
recommendations for business decisions.
Most of the people in the public accounting are licensed as certified
public accountants（CPAs）.Almost all countries in the world have laws for
the CPAs. In USA, the certification examinations are prepared and
administrated by the American Institute of Certified Public Accountant
(AICPA).The equivalent of a CPA in UK is called a chartered accountant.
Chinese Institute of Certified Public Accountants (CICPA) is responsible
for administrating Chinese CPAs.
Private accounting
is an area of accounting where accountants
perform their services for a single organization. The private accountant
maintains the accounting records and provides management with financial
data needed for business decisions.
Accountants provide services to all types of business entities. It is
important, therefore, that you are familiar with the characteristics of
the different forms of business organization. The three forms of business
ownership are clearly presented in the text and are summarized as follows.
准备税务报告，辅助各种税务问题，为商务决策提供建议[.rekəmen'deiʃən]。

从事公共会计的大多数人都是得到领有执照的['laisənst]注册会计师
[ 'sə:]。世界上几乎所有的国家都有关于CPA的法规。在美国，认证考试
(certificat ion examinations)是由美国会计师协会['institju:t]准备与实施
[ə d'ministreit]的。CPA相当于[i'kwivələnt]英国的特许['tʃɑ:təd]会 计师.中国注
册会计师协会对中国注册会计师负责。

私用['praivit]会 计
是会计的一个领域，会计师提供他们的服务给单一的企
业。私用会计维护[mein'tei n]会计信息，为管理部门提供企业决策所需要的财务
数据。
会计师提供服务于所有类型的商务实体。它是重要的，因为，你必须熟悉（be
familiar with)商务组织不同形态的特点。企业所有权(business ownership)的
三种形式在文章中被清楚地阐述，概述['sʌməraiz]如下。

A single or sole proprietorship
is a business that is owned by
one individual but is not established as a separate entity under the law.
个人独资企业
[prə' praiətə.ʃip]是在法律下个人独有的[.indi'vidjuəl]而不
是被作为单独实 体(separate entity)被确立[is'tæbliʃt]的企业。
A partnership
differs from a single proprietorship only in that it
has more than one owner. The owner or owners of proprietorships and
合伙企业
不同于（differs from）独资企业仅仅在于它有多个拥有者。独资
partnerships are personally liable for the debts of the business.
A corporation
is established under the law as a separate entity，
hence, its owners (shareholders) are not liable for the debts of the
corporation.
The chief accounting officer in a medium-sized or large business is
usually called the controller, who manages the work of the accounting staff.
The work of accountant in a private business mainly includes the design
of accounting system, cost accounting, internal control and auditing.
Government and nonprofit accounting
is an area of accounting
where accountant perform their service for local, state，and federal
governmental agencies, as well as for nonprofit organizations. The
government accountant performs all the functions of private or public
accountant. Nonprofit organizations include universities, hospitals,
churches, symphony orchestras, charitable organization and so on.
Nonprofit accounting follows a pattern of accounting that is similar to
governmental accounting.


企业与合伙企业的拥有者对企业债务承担个人责任['laiəbl]。
公司
是被依 法确立的一个单独实体；因此[hens]，他的所有者（股东
['ʃɛə.həuldə]）不对公司 债务承担责任。
财务总监（CAO）在中型['mi:diəmsaizd]或大型企业经常被叫做控 制人，管
理会计工作人员[stɑ:f]。在私人企业从事会计工作，主要包括设计会计系统，成
本会计，内部[in'tə:nəl]控制和审计['ɔ:ditiŋ]。
政府与非盈利[.nɔn 'prɔfit]组织会计
是会计的一个领域，会计师提供他
们的服务给地方的['ləukə l]，国家的，和联邦['fedərəl]政府机构，以及非营利组
织。政府会计执行私用与公共会计 所有职能。非营利组织包括大学，医院，教堂，
交响乐['simfəni]团['ɔ:kistrə] , 慈善['tʃæritəbl]组织等等。非盈利会计与政府会计
的模式 ['pætən] 相类似。

1.3 Accounting Concept and Principles
Accounting practice needs certain guidelines for action. The
accounting principles provide guidelines or directives to accounting
1.3 会计概念['kɔnsept]与准则

会计实践需要某些行为准则。会计准则为会计实践提供 标准与法规[di'rektiv]。
一般公认的会计准则由一些概念，准则和假设[ə'sʌmpʃə n]组成：
practice. The generally accepted accounting principles (GAAP) consist of
a number of concepts, principles and assumption:

The accounting entity concept:
An accounting entity is any
economic unit that controls resources and engages in economic activities.
Every business is perceived to be or treated as an entity, separating and
distincting from its owner(s) and from any other business. The accounting
entity concept is applied to all form of organizations: single
proprietorship, partnership and corporation.
The objectivity principle:
The objective principle requires
business transactions and financial statements to be based upon objective
and verifiable evidence. Each accounting transaction should be supported
by business documents (known as source documents), such as invoices,
purchase orders, receipts, or canceled checks. Therefore, the information
on the accounting records and financial statements can be verified.
The cost principle:
The cost principle states that for accounting
purposes, all business transactions will be recorded at cost or the actually
dollars paid. These costs will be maintained in the accounting records until
the asset are sold, expired or consumed. Cost provides a reliable
measurement of the asset’s value at the time it is acquired, eliminating

会计主体概念：
会计主体是在经济活动中掌握资源并从事(engage in)经济
的经济单位。每个企业都被认为[pə'si:v]或被视为一个主体，以区分['sepəreitiŋ]和鉴别与它的所有者和其他企业。会计主体概念被用于所有的组织形式：独资企
业，合伙企业和公司 。

客观性原则：
客观性原则要求商务交易[træn'zækʃən]与财务报表
(financial statement)基于客观可核实['əbl]的证据['evidəns ]。每个会计
交易都应该被商业文件所支持（称为源文件），例如发票['invɔis]，采购['p ə:tʃəs]
订单，收据[ri'si:t]，或者作废的['kænsl]账单。因此，会计记录和 财务报表的信息
可以被验证['verifai]。
成本原则：
成本原则规定，对于 会计目标，所有商务交易将被以成本价或实
际支付价记录。成本必须在会计记录中保持到资产['æse t]被出售，到期 [iks'paiə]
或用光。成本为资产被取得[ə'kwaiəd]时的价值 提供了一个可靠的计量
['meʒəmənt]，消除了高估或低估的可能。

the possibility of someone’s overvaluing or undervaluing the asset.

The gonging-concern principle:
Going- concern principle holds that
the entity will remain in operation for the foreseeable future. It will


持续经营原则：
持续经营原则认为，实体将持续经营在 可预见的[fɔ:'si:əbl]
未来。它将运用资产继续进行（carry on）经营，除了商品['mə:tʃəndaiz]，不提
use its assets to carry on its operations, and with the exception of
merchandise, not offer the assets for sale. If an entity will not continue
供资产出售。如果一个实体不能延续到未 来（例如，由于破产['bæŋkrəptsi]），历
into the future (for example, due to bankruptcy), the historical cost
figures will be irrelevant and liquidation values will be reported.
Revenue recognition principle:
The revenue recognition principle
requires that revenue be recognized at the time it is earned. The following
three points are essential for as to understand the revenue recognition
principle:
The inflow of assets associated with revenue does not have to be in
the form of cash.
Revenue is earned at the time services are rendered or at the time title
to goods sold is transferred.
The amount of revenue equals cash received plus the cash equivalent
(fair value) of other assets received.
The accounting period principle:
The accounting period principle
identifies a business’s activities during a specific time period, which
is called accounting period. An organization usually uses one year as its
primary accounting period. However, an organization can also prepare
interim financial reports that cover one month or a three- month period.
史成本数据['figə] 将无关紧要[i'relivənt]，清算[.likwi'deiʃən]价值将被报告。

收入['revinju:]确认[.rekəg'niʃən]原则
：收入确认原则规定，收入在其
获得时加以确认。以下是关于（as to）理解收入却认原则必不可少的[i'senʃəl]（be
essential for 对…必不可少）三点：

与收入有关的(associate with)资产流入['infləu]不一定以现金形式。
取得收入的时间是，服务被提供 ['rendə]的时间，或者已销售货物（goods sold）
所有权（title to）被转移[træns'fə:]的时间。
收入总额等于['i:kwəl] 现金收入[ri'si:v]加上其他资产收入的现金等价物（公
允价值）。

会计期间原则：
会计期间原则确定一个企业的活动在一个特殊的时间段，
它被叫做会计期间。 一个组织通常以一年为其主要的会计期间。然而，一个组织
也可以准备中期['intərim]财务报 表，包括一个月或三个月（一个季度）。

Materiality principle:
The materiality principle indicates that
the requirements of accounting principles may be ignored if their effects
on the financial statement are unimportant to users. An accountant makes
a judgment that considers whether an amount is larger enough to influence
重要性[mə.tiəri'æliti] 原则：
重要性原则表明，对会计报表的使用者来说
影响不重要的会计准则的要求是可以忽略的。 一个会计师做出判断需要考虑的是，
一个数据是否大到足够影响或改变依赖(rely on)这些特定 信息的人们的决定。如
果这个数据不影响决定，一个更适宜[iks'pi:diənt]的会计方法将 被用于该项目。
or change the decisions of people who rely on certain information. If the
amount does not affect the decision, a more expedient accounting method
may be used for that item.

Matching principle:
The matching principle requires that expenses
be reported in the same accounting period as revenues that were earned as
result of expenses. The matching of expense with revenues will sometimes
require a company to predict future events.

Conservatism principle:
The conservatism principle implies that if
two or more valid alternatives exist, the preference for possible
accounting measurement errors should be in the direction of understatement
rather than overstatement of assets and income.
Full- disclosure principle:
The full disclosure principle requires
that financial statements and their accompanying financial notes include
all relevant information about the operations, financial position, and cash
flows of the entity. In other words, significant information should not
be withheld and sufficient information should be included to make the
financial report understandable.



配比['mætʃiŋ]原则：
配比原则要求，在发生费用[iks'pens]所 取得收入的
同一会计期间内报告费用。费用与收入的配比有时需要公司去预测[pri'dikt]未来
事项。
谨慎性[kən'sə:vətizəm原则：
谨慎性原则意味着，如果两个 或更多有效
['vælid]替代品[ɔ:l'tə:nətiv]存在，优先考虑会计计量误差倾向( in the direction
of)保守陈述而不是夸大资产与收入。

充 分披露原则：
充分披露原则要求，财务报表与其相应的财务票据包含所
有与经营[.ɔpə'r eiʃən]有关的信息，财务状态，以及实体现金流。换句话说，重要
[sig'nifikənt] 信息不能被扣留[wið'held]，应该包含充足的[sə'fiʃənt]信息使财务
报告可理解 。

1.4 Ethics in Accounting
Ethics are beliefs that differentiate right from wrong. Ethics are
crucial in accounting. In recent years, there have been widespread
interests in accounting ethics, due partly to wide media coverage of events
involving a host of misdeeds, such as insider trading, tax evasion, audit
1.4会计道德规范
道德是对是非对错的信仰。道德是会计的关键。在近些年， 会计道德已经引
起广泛关注，部分原因是媒体广泛的报道一系列(a host of)犯罪行为，例如 内幕
交易，偷逃[i'veiʒən]税款，审计['ɔ:dit]失败['feiljə]，和欺诈[ frɔ:d]。不道德行为
failure, and fraud. Reports of unethical behavior are a threat to public
confidence in the accounting profession.
Almost all major accounting associations in the world have a code of
professional conduct. Though differences exist among different accounting
ethics code, the basic ethical standards that are expected of professional
accountants are confidentiality, competence, objectivity, and integrity.
Confidentiality:
Accountants have a duty to refrain from disclosing
confidential information unless legally obligated to do so.
Competence:
Accountants have a duty to perform their professional
duties according to high standards and to ensure that they stay with current
changes in the profession.
Objectivity:
Accountants must fully disclose all relevant
information that assists users to understand financial reports.
Integrity:
Accountants have a responsibility to report favorable as
well as unfavorable information and to refrain from taking actions which
undermine an organization’s legitimate and ethical objectives.
的报道是对会计行业公信力的一种威胁。

世界上几乎所有的会计协会[ə.səu si'eiʃən]都有一个职业行为规范。尽管不同
的会计准则之间存在差异，基本的道德标准['s tændəd]是希望会计行业具有机密
性[.kɔʃi'æliti]，竞争力['kɔmpitən s]，客观性，公正性[in'tegriti]。
机密性：
会计师有责任去避免[ri'f rein]泄露[dis'kləuz]机密信息，除非在法
律上['li:gəli]有义务['ɔb ligeit]这样做。
竞争力:
会计师有责任按高标准履行他们的职责，确保他们与行业的前沿变
化并驾齐驱。

客观性：
会计师必须充分披露相关信息，帮助使用者们去理解财务报告。

公正性：
会计师有责任报告利好与非利好消息，避免采取破坏[.ʌndə'main]
组织合 法性[li'dʒitimit]及道德目标的行为。