會計英語屬于專業(yè)用途英語,是一個復雜的系統工程,教學中蘊含著大量的、豐富的、操作性很強的任務 。下面是學習啦小編帶來的關于會計的英語文章，歡迎閱讀!

　　關于會計的英語文章1

　　Accounting and business ethics: An introduction

　　Ken McPhail, Diane Walters

　　There has been something or a mushrooming of texts in various aspects of business ethics in recent years as the subject has been included on more programmes in management departments and business schools. The professional accounting bodies have also included ethical content in their curricula and accrediting bodies such as AACSB include ethical outcomes in their criteria. Given that the broader themes of business ethics are covered in a range of established textbooks, perhaps the time is right for a text specifically focussed on ethical issues in accounting. The title of McPhail and Walters’ book conveys this important notion – that this is a book with a particular emphasis on accounting ethics and in this regard, it is offers a uniqueness and contribution not present in the more general CSR and business ethics books.

　　There is an emerging and emerged corpus of philosophical theory now associated with the various strands of business ethics and any book must now, it seems, include this corpus in order to fit in with the various modules on which ethics is taught. This book includes most of this corpus (including Kohlberg, Kant, Mill, Rawls, Rousseau, Habermas, etc.) and also introduces Levinas and other thinkers whose work has more recently been applied in the business ethics academy. There is a balance to be struck between rigour in covering these philosophies and maintaining a pace capable of retaining students’ interest and I suspect this book has that balance about right. In reading the text, I was able to understand the philosophical contributions whilst at the same time seeing how each one fitted into the larger narrative of the book and to that extent, then, the pace and depth seem about right: it covers material to an adequate depth whilst not getting bogged down in detail.

　　In terms of structure, the book is divided into two parts: how to think ethically about accounting and the ethics of accounting practice. Accordingly, the book is split between the broad areas of theory and practice. Part 1 contains 5 chapters and part 2, 4 chapters. The main ‘headings’ in part 1 are descriptive theories, normative theories, political moral philosophy, and post and new modern theories. The chapter sub-headings are expressed as questions: ‘what factors influence the way accountants respond to ethical dilemmas?’, ‘how should accountants behave? ’ , etc. Part 2, the ethics of accounting practice, is based around themes of the morality of markets, the ethics of professionalism, international/ harmonisation issues and reporting/ knowledge management issues. Despite this range of content, it is a thinnish book, running to a total of 225 pages.

　　The books aims to address the specific issues of accounting ethics but these are naturally placed in the context of some of the major themes in organisational and business ethics also. But accounting ethics includes a number of context specific issues and the book seeks to draw those out where appropriate and consider them in a more detailed way than would be the case in a general business ethics text. So the roles of accountants in managing information, reporting, complying and acting professionally are featured strongly throughout.

　　In terms of content, each chapter is self-contained, beginning with learning objectives and ending with the references used in that chapter and a series of well-considered questions, resources (including online) and sources of further reading. The writing style is accessible throughout and is one of the better texts I have seen in terms of conveying relatively complex philosophical ideas to a student audience. A key strength, however, is the use of in-chapter examples which appear in text boxes. These include, but are not restricted to, examples from business. In the absence of the longer case studies that feature in most of the larger business ethics texts, these text boxes serve to illustrate and expand on content covered in the text. These are written as short vignettes and include, inter alia, content on the ‘Dirty Harry’ ethical problem, Thalidomide, postmodernism, the Frankfurt school, whistle blowing, Shell in Nigeria and the Ford Pinto. They are effective in breaking up the text and adding depth and colour to the other content.

　　The lack of longer case studies may reduce its adoption options as some potential adopters will be looking for cases for seminars and assignments. I suspect these may appear if the book goes to second edition but as a first edition competing in a maturing market, I suspect this may place a constraint on volumes.

　　In terms of markets, I wonder if this text just misses several markets without alighting on any one particular market. The main business ethics texts are now at third editions or more and are getting fatter and fatter as cases are introduced and content is added to appeal to wider markets and key adopters. The ‘CSR/ethics’ type markets are likely to prefer the large general texts because of these features. There is a smaller market for social/environmental accounting and reporting modules which will tend to use the small library of texts that are designed for that area of interest. The text has, however, already found its way onto the reading lists of professional papers that include ethics and this will doubtless lead to some sales. This is a book that deserves to be used and I hope it finds a home on some university modules as well the place I know it will find on many academics’ bookshelves.

　　《會計和商業(yè)道德》的介紹

　　肯·邁克菲爾，黛安·沃爾特斯

　　近年來，在項目管理部門和商學院中，以商業(yè)道德的各個方面為主題的文章越來越多。專業(yè)的會計機構包括含有道德內容的課程和以道德標準建立的認證機構，例如國際精英商學院學會。考慮到更廣泛的商業(yè)倫理主題都被包含在各種教科書中，因此此時在會計的文章中討論商業(yè)倫理問題正是一個合適的時候。麥克菲爾和沃爾特斯的這本書的書名傳達了一個重要的概念——這是一本特別強調會計倫理方面的書，它提供的一個獨特性和貢獻是在一般的企業(yè)社會責任和商業(yè)道德書籍中沒有出現過的。

　　現在出現了一個新興的語料庫，這個語料庫必須將商業(yè)倫理與哲學理論或任何相關的書聯系在一起，似乎包含了這個語料庫就能夠符合倫理教育的各個模塊。這本書包括大部分的語料庫(包括科爾伯格、康德、軋機、羅爾斯、盧梭、哈貝馬斯、等等)，還介紹了最近被應用于商業(yè)倫理學院的列維納斯和其他思想家的作品。覆蓋在這些哲學上的嚴謹性和保持學生的興趣這兩方面要相互平衡，我覺得這本書達到了這種平衡。在閱讀文章時，我能夠在理解哲學貢獻的同時看到每一個被安插到書中的大故事，從某種意義上說，速度和深度剛好正合適：它涵蓋的材料有足夠的深度又不會使人陷入細節(jié)。

　　在結構方面，這本書分為兩部分：如何思考會計道德問題和會計實踐中的道德問題。因此，這本書是理論和實踐之間更為廣泛領域上的分裂。第1部分包含五章，第2部分包含四章。第1部分中主要的“標題”為描述性理論、規(guī)范理論、政治道德哲學、職位和新的現代理論。這一章的副標題被表示為問題：“哪些因素會影響會計師應對道德困境的方式?”、“會計師該如何表現?”等等。第2部分，會計實踐中的道德，主題包括：市場道德、職業(yè)道德、國際/協調問題和報告/知識管理問題。除掉這些內容，這本書比較薄，總共只有225頁。

　　這些旨在解決會計職業(yè)道德中的具體問題的書，都被放在一些主要的以組織和商業(yè)道德為主題的內容中。但會計倫理包括了很多具體的問題，并且這本書旨在指出那些適當的部分，并以比一般商業(yè)道德文章更詳細的方式考慮這些情況。所以會計師在管理信息、報告、服從和專業(yè)表現方面的角色特色更加強烈。

　　就內容而言，每一章都是獨立的，以學習目標開頭和以那一章中使用的參考文獻、一系列經過深思熟慮的問題，資源(包括網絡)和進一步閱讀的資源結束。寫作風格易懂連貫，是在我看過的一系列向學生傳遞相對復雜哲學思想的所有文章中最好的文章之一。然而文章中最關鍵的是，文本框中每一章所使用的案例，這些案例包括但又不局限于商業(yè)案例。在大多數較大的商業(yè)道德文章中，相對較長的案例研究都是比較缺乏的，這些文本框是用來說明和擴大文章內容覆蓋面的。這些被寫成短的小片段包括的內容有“骯臟的哈里”倫理問題、沙利度胺、后現代主義、法蘭克福學派、揭發(fā)，尼日利亞和福特平托的殼。他們有效地打破了文章，為其他內容增加了深度和色彩。

　　缺乏較長的案例研究可能會減少一些潛在用戶選擇采用這個案例作為他們研討會和作業(yè)材料的機會。我懷疑如果第一版的書在成熟的市場競爭，這時候出第二版的書可能限制銷售量。

　　就市場而言，我想知道如果這個文章只是錯過幾個市場沒有被放在任何一個特定的市場的情況。現在主要的商業(yè)道德文本的第三版或更高版本變得越來越厚，為了吸引更廣泛的市場和關鍵用戶，案例介紹和內容被添加到文本之中。“企業(yè)社會責任/倫理”這類型市場因為這些特性可能更喜歡大型通用文本。“社會/環(huán)境”會計和報告模塊這一類型的書只有一個較小的市場，它們將傾向于使用小型圖書館，這些文獻是根據感興趣的領域來設計的。然而，這個文本已經找到了專業(yè)論文的閱讀列表，包括倫理，這無疑會導致書本的暢銷。這是一本值得使用的書，我希望它能在一些大學模塊被安置，我知道它能在許多學者的書架上被找到。

　　關于會計的英語文章2

　　The Optimization Method of Financial Statements Based on Accounting Management Theory

　　ABSTRACT

　　This paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be replaced by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements. The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.

　　I.. INTRODUCTION

　　Based on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards (hereinafter referred to as “the International Standards”) for reference. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively. The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction. On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.

　　II. OPTIMIZATION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTATION

　　As an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time. Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.

　　Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements. From the perspective of "public interests", reliability and legal evidence are required as qualitative characters, which is the origin of the traditional "historical cost accounting". From the

　　perspective of "private interest", security investors and financial regulatory authorities hope that financial statements reflect changes of market prices timely recording "objective" market conditions. This is the origin of "fair value accounting". Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.

　　From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives enriched the understanding of the financial statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and standard-setters are also aware that International Standards are still in the process of developing .The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.

　　III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEM

　　Whether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time. We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing. They will benefit from the implementation of the new financial statements.

　　Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified. Accounting process will not need assets impairment and fair value any longer. Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented. Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements. Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment. Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books; instead, they only need to list the fair value information at the balance sheet date. In addition, because the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled. Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified. The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as "not supported by legal evidences". Accountants and auditors can quickly adapt to this financial statements system, without the need of training. In this way, they can save a lot of time to help companies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.

　　In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.

　　IV. CONCLUSIONS AND POLICY RECOMMENDATIONS

　　The current rule of mixed presentation of fair value data and historical cost data could be improved. The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.

　　However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.

　　By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investors

　　We hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.

　　基于會計管理理論的財務報表的優(yōu)化方法

　　摘要

　　本文提供了一個方法，以提高財務報表的可靠性和實用性。國際財務報告準則(IFRS)的根本缺陷是公平價值核算和資產減值核算。根據法律理論和會計理論，會計數據必須具有作為其源文件的法律證據。傳統的“混合屬性的“會計制度應改為一個“獨立“的歷史成本和公允價值被嚴格分開的財務報表系統。本文建議的優(yōu)化方法將大大提高財務報表的可靠性和實用性。

　　一.引言

　　根據國際會計銜接辦法，財政部發(fā)布2006年企業(yè)會計標準的情況，以供參考《國際財務報告準則》(以下簡稱《國際標準》)。在企業(yè)會計準則公平價值核算成功擴展的意義上，會計核算應當客觀地反映市場價值。會計改革的目標是建立會計后續(xù)的理論與方法,使用國際先進理論的借鑒不僅是必要的,也符合我國社會主義市場經濟建設的需要。在已獲得的成果和國際標準的局限性進行全面評估的基礎上，提出了一種立場，以深化會計改革和加強會計法規(guī)的穩(wěn)定性。

　　二.優(yōu)化系統的財務報表：法律事實與財務展望并聯上市

　　作為一種重要的管理活動，會計上應根據分類統計信息系統的使用，全心全意為微觀經濟管理，并在同一時間宏觀調控。財務報表的系統優(yōu)化應盡量使自己考慮宏觀和微觀層面的財務報表的要求的所有方面。

　　為什么企業(yè)需要編制財務報表?誰的要求應該考慮編制在財務報表內?這些問題是基本問題，我們應該考慮對財務報表的優(yōu)化。從法律的角度考察“公共利益”、可靠性和法定證據中需要定性的特點，是傳統的“歷史成本會計“的由來。從“私人利益”來看，證券投資者和金融監(jiān)管當局希望財務報表反映市場價格，及時記錄“客觀”的市場條件的變化。這是“公平價值會計“的由來。一套財務報表是否能夠匹配這兩種不同的觀點和平衡公共利益與私人利益?為了解決這個問題，我們設計了一個新的資產負債表和損益表。

　　從1992年到2006年,大量的新思路、新觀點被引進到中國的會計實踐,國際會計準則在中國的會計改革中漸變。這些思想和觀點豐富了對中國的財務報表的理解。這些成就值得我們充分評估，并應予以充分肯定。然而，學術界和標準制定者也知道，國際標準仍然在發(fā)展中。文中提出的財務報表會計改革新格式的目的，是推進到一個關于國際趨同的更深層次的基礎上。

　　三.提高系統財務報表的實用性

　　財務報表是否能夠保持其穩(wěn)定性呢?在同一時間要動員供應方和需求方的積極性。我們應該考慮是否能滿足財務報表的宏觀經濟調控和企業(yè)管理的要求，并且是否受數以百萬計的會計師的歡迎。會計師負責編制財務報表，審核員負責審核工作。他們將受益于新的財務報表的執(zhí)行情況。

　　首先，對于會計師來說，在這個孤立的歷史成本會計和公允價值會計的設計下，他們的日常核算的做法大大簡化。會計處理將不再需要資產減值準備和公允價值了。會計帳簿記錄減值不會為歷史成本會計和資產再增值，是全面落實。根據評價，公允價值的信息將被記錄在資產負債表日，并且只能在年度財務報表。歷史成本會計是更有可能被稅務機關認可，從而節(jié)省了大量的納稅調整的工作量。會計師不需要計算遞延所得稅費用，獲利后的實線表稅被公司法認可，解決了決定可獲得利潤分配的問題。會計師不需要在會計賬簿記錄證券投資者需要的公允價值信息，相反，他們只需要列出在資產負債表日的公允價值的資料。此外，因為在實線表中的數據具有法律的公信力，所以會計師的法律風險可以得到很好的控制。

　　其次，對會計處理的隨意性將會減少，審計員的審查過程將大大簡化。獨立審計師在審計虛線表時就不必承擔相當大的審計法律風險，因為來自于公允價值信息的風險已被認定為“不合法的證據支持“。會計師和審計師能盡快地適應這個財務報表系統,而不需要訓練。這樣，他們可以節(jié)省很多時間來幫助企業(yè)提高管理效率。調查表明，上述財務報表的設計在會計師和審計師中很受歡迎。由于會計和審計的工作量已大幅減少，因此，審計和評估的總開支將不會超過目前的水平。

　　總之，從供應方和需求方的角度來看，改進后的財務報表沒有增加預計，而且將加強財務報表的有用性，且不增加供給的負擔。

　　四.結論和政策建議

　　當前混合了陳述公允價值和歷史成本的數據可以被改善。公允價值的核心理念是使財務報表反映資產和負債的公允價值，因此我們可以從資產減去負債的公允價值來獲得的凈公允價值。

　　然而，目前的國際標準不執(zhí)行這個概念，而是要設法改造部分歷史成本會計，從而導致減值核算和公允價值會計混淆使用。20世紀80年代以來，中國的會計學術研究一直是循序漸進的，現在已經引進了一種企業(yè)財務報表的混合屬性模型。

　　通過區(qū)分財務預期的法律事實，我們可以平衡公眾利益和私人利益，可以重新設計以提高管理效率為主要目標的財務報表和實施更高層次的法律制度。通過展示一套在同一時的公允價值和歷史成本的財務報表，不僅滿足國內法律關于保管帳簿需要，也符合金融監(jiān)管部門和證券投資者的需求。

　　我們希望從業(yè)者和理論家在改善財務報表，從而建立一個財務報表系統的問題上提出建議，不僅滿足了國內的需求，而且也與國際標準吻合。