会计英语小文章

　　随着经济全球化时代的到来和我国加入WTO正式成为世界贸易组织的一员,会计英语翻译在我国经济生活中的地位与作用越来越重要。下面是学习啦小编带来的，欢迎阅读!

　　会计英语小文章1

　　1、身体健康类

　　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、职业道德类

　　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、人口增长类

　　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、环境保护类

　　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：论证观点

　　这种类型的文章主要分析论证一些具体的观点。一般情况下三段的分布为：第一段描述图画内容，第二段提出观点、进行理论分析和事例分析，第三段总结观点、表明态度。

　　5、情感类

　　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、人生价值类

　　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：阐述现象

　　这种类型的文章主要描述一些现象并具体分析解释现象的原因等。一般情况下三段的分布为：第一段描述图画内容，第二段分析该现象的原因、意义等，第三段总结观点、或提出建议。

　　7、文化交流类

　　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.

　　会计英语小文章2

　　会计专业词汇英语翻译

　　政治风险 political risk

　　再开票中心 re-invoicing center

　　现代管理会计专门方法 special methods of modern management accounting 现代管理会计 modern management accounting

　　提前与延期支付 Leads and Lags

　　特许权使用管理费 fees and royalties

　　跨国资本成本的计算 the cost of capital for foreign investments 跨国运转资本会计 multinational working capital management 跨国经营企业业绩评价 multinational performance evaluation 经济风险管理 managing economic exposure

　　交易风险管理 managing transaction exposure

　　换算风险管理 managing translation exposure

　　国际投资决策会计 foreign project appraisal

　　国际存货管理 international inventory management

　　股利转移 dividend remittances

　　公司内部贷款 inter-company loans

　　冻结资金转移 repatriating blocked funds

　　冻结资金保值 maintaining the value of blocked funds

　　调整后的净现值 adjusted net present value

　　配比原则 matching

　　旅游、饮食服务企业会计 accounting of tourism and service 施工企业会计 accounting of construction enterprises

　　民航运输企业会计 accounting of civil aviation transportation enterprises 企业会计 business accounting

　　商品流通企业会计 accounting of commercial enterprises

　　权责发生制原则 accrual basis

　　农业会计 accounting of agricultural enterprises

　　实现原则 realization principle

　　历史成本原则 principle of historical cost

　　外商投资企业会计 accounting of enterprises with foreign investment 通用报表 all-purpose financial statements

　　铁路运输企业会计 accounting of rail way transportation enterprises 所有者权益 owners equity

　　实质量于形式 substance over form

　　修正性惯例 principle of exceptions

　　信息系统论 information system perspective

　　相关性原则 relevance

　　微观会计 micro-accounting

　　客观性原则 objectivity

　　可比性原则 comparability

　　谨慎性原则 prudence

　　金融企业会计 accounting of financial institutions

　　交通运输企业会计 accounting of communication and transportation enterprises 建设单位会计 accounting of construction units

　　记账本位币 recording currency

　　计量属性 measurement attributes

　　及时性原则 timeliness

　　货币计量 monetary measurement

　　会计准则 accounting standards

　　会计主体 accounting entity

　　会计职业道德 accounting professional ethics

　　会计职能 functions of accounting

　　会计预测 accounting forecasting

　　会计要素 accounting elements

　　会计研究 accounting research

　　会计学科体系 accounting science system

　　会计学 accounting

　　会计信息 accounting information

　　会计任务 targets of accounting activities

　　会计人员 accounting personnel

　　会计确认 accounting recognition

　　会计目标 accounting objective

　　会计理论结构 theoretical structure of accounting

　　会计理论 accounting theory

　　会计控制 accounting control

　　会计决策 accounting decision making

　　会计监督 accounting supervision

　　会计假设 accounting assumption

　　会计记录 accounting records

　　会计计量 accounting measurement

　　会计机构 accounting department

　　会计环境 accounting environment

　　会计核算 financial accounting

　　会计管理体制 system of accounting administration

　　会计分期 accounting periods

　　会计对象 accounting object

　　会计等式 accounting equation

　　会计本质 nature of accounting

　　会计报表 accounting statements

　　宏观会计 macro-accounting

　　会计 accounting

　　汇总报表 combination statements

　　划分资本性支出与收益性支出原则 distinguishment between capital expenditure

　　and revenue expenditure

　　合并报表 consolidated financial statements

　　管理活动论 management activities perspective

　　管理会计 management accounting

　　管理工具论 management tool perspective

　　股份制企业会计 accounting of stock companies

　　公认会计原则 generally accepted accounting principle‚ GAAP

　　公共会计 public accounting

　　工业会计 accounting of industrial enterprises

　　个别报表 individual statements

　　高新技术企业会计 accounting of high technology enterprises

　　负债 liability

　　费用 expense

　　反馈价值 feedback value

　　对外经济合作企业会计 accounting of foreign economic cooperation enterprises 对外报表 external statements

　　对内报表 internal statements

　　一致性原则 consistency

　　艺术论 art perspective

　　房地产开发企业会计 accounting of real estate enterprises

　　邮电通信企业会计 accounting of post and telecommunication enterprises 预测价值 forecast value

　　真实与公允 true and fair view

　　持续经营 going concern

　　成本报表 cost statement

　　财务会计原则 financial accounting principles

　　财务会计概念框架 financial accounting conceptual framework

　　财务会计 financial accounting

　　政府及非营利组织会计 governmental and non-profit organization accounting 重要性原则 materiality

　　专用报表 special purpose financial statements

　　资产 assets

　　资金 funds

　　资金运动 funds movement

　　财务报告 financial report

　　财务报表要素 elements of financial statements

　　财务报表 financial statements

　　币值稳定假设 constant-dollar assumption

　　保险企业会计 accounting of insurance companies

　　收入的确认 recognition of revenue

　　公司债券发行价格 corporate bond issuing price

　　固定资产折旧 depreciation of fixed assets

　　可转换债券 convertible bonds