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1、第八章：财会翻译一、财会句子与段落翻译1. Managementaccountingprovidesmanagerswithinorganizationswithaccountinginformationtomakeinformedbusinessdecisionsformoreeffectivemanagement.【译文】管理会计为企业的管理者提供会计信息以便其做出正确的商业决策，进而更有效地管理企业。2. Theaccountantkeepsallofthebusinesstransactionsofasoleproprietorshipseparatefromthebusinessow
2、ner,spersonaltransactions.Forlegalpurposes,asoleproprietorshipanditsownerareconsideredtobeoneentity,butforaccountingpurposestheyareconsideredtobetwoseparateentities.【译文】会计师需要将独资企业的所有商业交易与其所有者的个人交易区分开。就法律而言，独资企业及其所有者被视为一个实体，但是从财会的角度而言，独资企业及其所有者被视为两个不同的实体。3. Ifacompanydistributesitsfinancialstatements
3、tothepublic,itisrequiredtofollowgenerallyacceptedaccountingprinciplesinthepreparationofthosestatements.Further,ifacompany,sstockispubliclytraded,federallawrequiresthecompany,sfinancialstatementsbeauditedbyindependentpublicaccountants.Boththecompanysmanagementandtheindependentaccountantsmustcertifyth
4、atthefinancialstatementsandtherelatednotestothefinancialstatementshavebeenpreparedinaccordancewithGAAP.【译文】如果一家公司对外公布其财会报表，在编制这些报表的过程中必须遵循一般公认会计原则。此外，如果一家公司的股票上市交易，联邦法律规定该公司的财会报表必须由独立的公共会计师负责审计。该公司的管理者和独立会计师都必须保证财会报表及其附注是根据一般公认会计原则编制的。4. Thisaccountingprinciplerequirescompaniestousetheaccrualbasisof
5、accounting.Thematchingprinciplerequiresthatexpensesbematchedwithrevenues.Forexample,salescommissionexpenseshouldbereportedintheperiodwhenthesalesweremade(andnotreportedintheperiodwhenthecommissionswerepaid).Wagestoemployeesarereportedasanexpenseintheweekwhentheemployeesworkedandnotintheweekwhentheem
6、ployeesarepaid.Ifacompanyagreestogiveitsemployees1%ofits2009revenuesasabonusonJanuary15,2010,thecompanyshouldreportthebonusasanexpensein2009andtheamountunpaidonDecember31,2009asaliability.【译文】配比原则要求公司使用权责发生制会计，而且支出应与收入相匹配。例如，销售佣金支出应在销售同期(而不是在实际支付佣金时)进行记录。员工工资作为支出应记录在员工工作期间而不是向员工支付工资之时。如果一家公司同意将其2009
7、年收入的1%作为奖金并于2010年1月15日支付给员工，那么该公司应将此项奖金视为2009年的支出并将其作为债务记录为2009年12月31日的应付款项。5. Continuousinventory,sometimesalsocalledperpetualinventory,istokeepbookinventorycontinuouslyinagreementwithstockonhandwithinspecifiedtimeperiods.Insomecases,bookinventoryandstockonhandmaybereconciledasoftenasaftereachtrans
8、action,whileinsomesystemsthesetwonumbersmaybereconciledlessoften.Thisprocessisusefulinkeepingtrackofactualavailabilityofgoodsanddeterminingwhatthecorrecttimetoreorderfromsuppliersmightbe.【译文】连续盘存，有时也称为“永续盘存”，旨在确定账面库存在某些特定的时间段之内与实际库存持续保持一致。在某些情况下，可能需要在每次交易后将账面库存与实际库存进行核对，而在其他一些系统核对账面库存与现货库存的频率可能较低。连续
9、盘存有助于实时了解货物实际存量，进而确定再次向供应商订货的恰当时间。【解析】本句的翻译难点主要是几个财会术语，即ContinUoUSinVentOry（连续盘存），perpetualinventory（永续盘存），bookinventory（账面库存）。6. ResourceConsumptionAccountingisformallydefinedasadynamic,fullyintegrated,principle-based,andcomprehensivemanagementaccountingapproachthatprovidesmanagerswithdecisionsuppo
10、rtinformationforenterpriseoptimization.RCAemergedasamanagementaccountingapproacharound2000andwassubsequentlydevelopedatCAM-I（theConsortiumforAdvancedManufacturingInternational）.Afterspendingthenextsevenyearscarefullyrefiningandvalidatingtheapproachthroughpracticalcasestudiesandotherresearch,agroupof
11、interestedacademicsandpractitionersestablishedtheRCAInstitutetointroduceRCAtothemarketplaceandraisethestandardofmanagementaccountingknowledgebyencouragingdisciplinedpractices.二、财会语篇翻译1.CapitalBudgetingThetopicsofforecastingandbudgetingwerediscussedinChapter16.Itisimportanttounderstandthesignificance
12、ofthesetwofunctionsbecausesalesforecastingisakeyelementincapitalbudgetingdecisions.Anerrorinforecastingmaycauseanoperationtoinvesttoomuchinassetsandthusincurunnecessaryexpensesandhighdepreciation.Inthelodgingindustry,overcapacitymayforceahoteltoreduceitstargetedaveragedailyrateinordertoattractthenee
13、dedoccupancytobreakeven.Conversely,ifaforecastisextremelybelowtheactuallevel,anoperationW川nothaveampleassetstoproducetheservicesandgoodsneededtomeetthedemand;worsestill,anoperationmayloseitsportionofthegrowingmarketdemandtoacompetitorandmayhavetospendahugeamountonadvertisingandpromotiontowoocustomer
14、sback.Thus,anoperationrequiresanaccurateforecasttoplanaccordinglyandsetforthitscapitalbudget.【译文】资本预算第16章阐述了预测与预算。了解这两种功能的重要性十分必要，因为影响资本预算决策的一个关键因素就是销售预测。预测的失误可能会导致企业在资产方面投资过多，从而导致不必要的支出和高额的折旧费用。在酒店业中，接待能力过剩可能会迫使一家酒店降低其预定的日平均房价来提升所需要的入住率，以实现收支平衡。与此相反，如果预期的远远低于实际水平，那么企业将没有足够的资产去提供必要的产品与服务以满足市场需求。更糟糕的
15、是，日益增长的市场需求中本应属于自己的部分客户可能会被竞争对手夺去，因此需要花费大量的资金来做广告和开展促销活动以将属于自己的客户再吸引回来。由此可见，一家企业需要做出准确的预测以制定相应的计划和资本预算。Expendituresareusuallyclassifiedintooperatingexpensesandcapitalexpenses.Ifarestaurantbuysasmallpieceofequipmentandexpensesitasaregularreplacementexpense,thenitisclassifiedasanoperatingexpenseandwil
16、lbewrittenoffduringthatparticularaccountingperiod.However,expensesthatcontinuetobenefitanoperationinyearstocomeareclassifiedascapitalexpenses.Capitalexpensesmayincludemajornewkitchenequipment,renovations,andexpansions.Capitalexpensesarecostly,andifapoordecisionismade,itnotonlyaffectstheoperationnegativelyduringthatoneaccountingperiod,butcontinuestohurtthebusinessuntiltheprojectisdiscarded.【译文】支出通常分为经营支出与资本支出。如果一家餐馆购买了一件小型设备，并将购买设备的费用列为定期设备更新费用，那么它就属于经营
