隨著經(jīng)濟全球化時代的到來和我國加入WTO正式成為世界貿(mào)易組織的一員,會計英語翻譯在我國經(jīng)濟生活中的地位與作用越來越重要。下面是學(xué)習(xí)啦小編帶來的會計英文小文章，歡迎閱讀!

　　會計英文小文章1

　　會計專業(yè)英語翻譯題

　　Account 、 Accounting 和Accountant

　　Account 有很多意思，常見的主要是“說明、解釋;計算、帳單;銀行帳戶”。例如：

　　1、He gave me a full account of his plan。

　　他把計劃給我做了完整的說明。

　　2、Charge it to my account。

　　把它記在我的帳上。

　　3、Cashier： Good afternoon。 Can I help you ?

　　銀行出納：下午好，能為您做什么?

　　Man ： I’d like to open a bank account .

　　男人：我想開一個銀行存款帳戶。

　　還有 account title(帳戶名稱、會計科目)、income account(收益帳戶)、account book(帳簿)等。 在 account 后面加上詞綴 ing 就成為 accounting ，其意義也相應(yīng)變?yōu)闀?、會計學(xué)。例如：

　　1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.

　　會計是一個以貨幣形式對經(jīng)濟活動進行記錄、分類、匯總以及解釋的過程。

　　2、It has been said that Accounting is the language of business.

　　據(jù)說會計是“商業(yè)語言”

　　3、Accounting is one of the fastest growing profession in the modern business world.

　　會計是當今經(jīng)濟社會中發(fā)展最快的職業(yè)之一。

　　4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 財務(wù)會計和管理會計是會計的兩個主要的專門領(lǐng)域。

　　其他還有 accounting profession(會計職業(yè))、accounting elements(會計要素)等。

　　Accountant 比Account只多ant三個字母，其意思是會計師、會計人員。例如：

　　1、A certified public accountant or CPA, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate.

　　注冊會計師(或，注冊會計師的縮寫)，必須通過一系列考試方可取得證書。

　　2、Private accountant , also called executive or administrative accountant, handle the financial records of a business.

　　私人會計師，也叫做主管或行政會計師，負責(zé)處理公司的財務(wù)帳目?？傊?，這三個詞，有很深的淵源關(guān)系。

　　Assets、Liabilities 和Owner’s Equity

　　這三個詞分別是資產(chǎn)、負債和所有者權(quán)益，是會計等式的三個要素。

　　Assets 這個詞表示資產(chǎn)時一定要用復(fù)數(shù)形式，即詞尾要有 “s”。如果不用復(fù)數(shù)形式，就成為“寶物，天賦、技能”的意思。例如：

　　1、Assets are properties that are owned and have monetary values;for instance，cash，inventory，buildings，equipment.

　　資產(chǎn)是指企業(yè)所擁有的、具有貨幣價值的財產(chǎn)，如現(xiàn)金、存貨、建筑物、設(shè)備。

　　2、Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.

　　資產(chǎn)是由企業(yè)擁有或控制并能用貨幣計量的經(jīng)濟資源。

　　3、Assets can be classified into current assets and non-current assets .

　　資產(chǎn)可以劃分為流動資產(chǎn)和非流動資產(chǎn)。

　　Liabilities 是liability 的復(fù)數(shù)形式。它的意思是法律上的責(zé)任、義務(wù)。如 liability for an accident (肇事的責(zé)任);liability to pay taxes (納稅的義務(wù))。只有其為復(fù)數(shù)形式 liabilities 時才表示負債、債務(wù)的意思。例如：

　　1、Liabilities are the obligations or debt that a business must pay in money or services at some time in the future.

　　負債是指將來需用貨幣或服務(wù)償還的債務(wù)或履行的義務(wù)。

　　2、Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable. 負債是欠外部的數(shù)額，如應(yīng)付票據(jù)、應(yīng)付帳款、應(yīng)付債券。

　　Owner’s equity 是由 owner (所有者、業(yè)主)和equity (權(quán)益)構(gòu)成為“業(yè)主權(quán)益”。例如：

　　1、Owner’s equity represents the owner’s interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.

　　業(yè)主權(quán)益代表業(yè)主對企業(yè)凈資產(chǎn)的權(quán)益或要求權(quán)，凈資產(chǎn)是指企業(yè)的資產(chǎn)總額與負債之間的差額。

　　2、Capital is the interest of the owners in an enterprise. Also known as owner’s equity.

　　資本是企業(yè)所有者的利益，也稱為業(yè)主權(quán)益。

　　3、Owner’s equity include owner “s investment in a business and accumulated operating results since the beginning of the operation.

　　業(yè)主權(quán)益包括業(yè)主的投資以及企業(yè)自開業(yè)以來積累的經(jīng)營成果。

　　上述會計要素相互之間的關(guān)系用一個簡單的數(shù)學(xué)公式來表示，就是會計恒等式：

　　Assets=Liabilities+Owner’s equity

　　資產(chǎn)=負債+業(yè)主權(quán)益

　　Debit、Credit 和Double Entry

　　Debit 和credit 就是會計復(fù)式記帳法中常用的兩個記帳符號“借”和“貸”。

　　Debit 的意義比較單純，就是簿記上的“借方””。但是，很容易與另一個詞debt 混淆。debt比 debit只少一個字母 I，而且意思也相近，有“借款”的意思，如the national debt(國債)。

　　Credit 的漢語意思比較多，有“信用、信譽、名聲、名譽”的意思，還有“掛帳、賒帳”的意思，在簿記上就是“貸方”意思。

　　由于這兩個詞匯在會計學(xué)上總是一起出現(xiàn)，就把他們放到一起來舉例說明，加深印象。

　　1、When an amount is entered on the left of an account，it is a debit，and the account is said to be debited . The abbreviation for debit is Dr.

　　當一個數(shù)額記在帳戶的左邊，它就是借方記錄，稱這個帳戶被借記。“借方”的縮寫是“Dr”。

　　2、When an amount is entered on the right side ，it is a credit，and the account is said to be credited. The abbreviation for credit is Cr.

　　當一個數(shù)額記在帳戶的右邊，它就是貸方記錄，稱這個帳戶被貸記。“貸方”的縮寫是Cr.。

　　3、Making an entry in the“amount” column on the left hand side of an account means “Debit”(abbreviated Dr.)and to the contrast, means “Credit”(abbreviated Cr.).

　　記入帳戶的左邊“金額”欄稱為“借記”該帳戶(簡寫為Dr)，與此相反，則為“貸記”該帳戶(簡寫為Cr.)。

　　4、By convention ,assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.

　　根據(jù)慣例，資產(chǎn)和費用的增加被記為借項，而負債、資本和收入的增加被記為貸項。

　　5、Assets and expense decreases are recorded as credits, while liability、capital and income decreases are recorded as debits.

　　資產(chǎn)和費用的減少被記為貸項，而負債、資本和收入的減少被記為借項。

　　6、Where there are only two accounts affected, the debit and credit amounts are equal. If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries.

　　在只有兩個帳戶被影響時，借貸雙方的數(shù)額是相等的，如果涉及兩個以上帳戶時，借項的總數(shù)必須與記入貸項的總數(shù)相等。

　　Double entry(復(fù)式記帳)是會計學(xué)上的專有詞匯。例如：

　　In double entry accounting，which is in almost universal use, there are equal debit and credit entries for every transaction.

　　在復(fù)式記帳會計(幾乎普遍使用)中，每筆交易的借方和貸方記入的數(shù)字相等。

　　Ledgers 和 Journals

　　Ledgers 在簿記上是分類帳的意思，可以和其他詞匯搭配，構(gòu)成許多會計詞匯。如ledger accounts(分類帳戶)、general ledger(總分類帳)、subsidiary ledger(明細分類帳)等。例如：

　　1、Ledger accounts are used to record business transactions’ effect on an accounting entity.

　　分類帳戶被用來記錄交易對會計主體的影響。

　　2、A ledger account is simply a record of changes (increase and decrease)and balances in value of a specific accounting item.

　　分類帳戶不過是特定會計項目價值的變動(增加與減少)和結(jié)余的記錄。

　　3、The general ledger is the book used to list all the accounts established by an organization.

　　總分類帳是一本列出一個單位所設(shè)立的全部帳戶的帳本。

　　4、Further simplification of the general ledger is brought about by the use of subsidiary ledger.

　　使用明細分類帳使總分類帳更加簡化明了。

　　5、The advantages of subsidiary ledger are as following：(1)reduces ledger detail ;(2)permits better division of labor;(3)permits a different sequence of accounts;(4)permits better internal control。

　　明細分類帳的優(yōu)點如下;(1)減少分類帳的細節(jié);(2)使勞動分工更合理;(3)允許不同的帳戶排序(4)便于更好地內(nèi)部控制。

　　Journal 比較常用的意思是“日記、日志;雜志、刊物”，如keep a journal (記日志)、a ship’s journal (航海日志)，a monthly journal (月刊)，單詞 diary 也有“日記”的意思，但journal 比 diary 更強調(diào)“正式記錄”。Journal 在會計詞匯上的意思是“日記帳”。例如：

　　1、In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal.

　　在西方會計體系中，有關(guān)每筆經(jīng)濟交易的資料最初是記在一本叫做“日記帳”的會計帳上。

　　2、A journal is a chronological(arrange in order of time ) record of business transactions.

　　日記帳是對經(jīng)濟交易的序時(即按時間的順序)記錄。

　　3、In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.

　　在日記帳上記帳時，既定交易的借方和貸方一起被記錄，但在分類帳記錄中，一筆交易的借方和貸方進入不同的帳戶中。

　　4、A journal may be a general journal or it may be a group of special journals.

　　日記帳可以是一本通用日記帳，也可以是一組特種日記帳。

　　Current assets、fixed assets 和 Current liabilities

　　Current 是一個很有意思的詞匯。它既可以是形容詞，也可以是名詞。作為形容詞，current 意思是“通用的、流通的，現(xiàn)在的”，如 current money(通貨)，current English(現(xiàn)代英語)，current fashion(目前流行的風(fēng)尚);作為名詞，current 的意思是“水流、氣流，電流，動向、潮流”，如 the current of a river (河的水流)，the cold current (寒流)，a direct current (直流電)，the current of public opinion(輿論的動向)。在這里，還要特別提到英國的兩種存款 current account (活期存款，也相當于美國銀行中的 checking account )和deposit account (儲蓄存款，也相當于美國銀行中的 savings account )。如果你到英國銀行對柜員說：“Could you tell me what sorts of accounts there are ?”(您能告訴我有幾種什么存款嗎?)銀行柜員就會說：“Well，there are basically two types of accounts .There’s a current account and a deposit account. With the current account you can pay for things by cheque, but you don’t earn any interest . With the deposit account ,you earn interest ,but you can’t pay for things by cheque..”(基本上有兩種存款，一種活期存款，一種儲蓄存款;活期存款你可以用支票支付，但沒有利息;儲蓄存款可以掙到利息，但不能用支票支付。)

　　Current assets 就是“流動資產(chǎn)”。例如：

　　1、Current assets are the assets reasonably expected to be converted into cash or used in the current operation of the business.(The current period is generally taken as one year.) Examples are cash, notes receivable, accounts receivable, inventory , and prepaid expenses.

　　流動資產(chǎn)指的是有充分理由認為在當期經(jīng)營活動中轉(zhuǎn)換成現(xiàn)金或被使用的資產(chǎn)(一般是一年期)?，F(xiàn)金、應(yīng)收票據(jù)、應(yīng)收帳款、存貨以及預(yù)付的費用都屬于流動資產(chǎn)。

　　說到流動資產(chǎn)，就不能不提到另一個詞匯 fixed assets(固定資產(chǎn))。例如：

　　2、Fixed assets are the long-lived assets used in the production of goods or services. These assets, sometime called non-current assets, are used in the operation of business rather than being held for sale.

　　固定資產(chǎn)是在產(chǎn)品和服務(wù)的生產(chǎn)過程中使用的壽命較長的資產(chǎn)。這些資產(chǎn)有時稱為非流動資產(chǎn)，是公司經(jīng)營中為了使用而不是為銷售而置備的資產(chǎn)。

　　Current liabilities 就是“流動負債”。例如：

　　3、Current liabilities . Debts which must be satisfied from current assets within the next operating period, usually one year. Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.

　　流動負債。在下一個經(jīng)營期間，通常是一年內(nèi)必須用流動資產(chǎn)償還的債務(wù)。應(yīng)付帳款、應(yīng)付票據(jù)、長期債務(wù)的當期分攤額，以及諸如應(yīng)付工資和應(yīng)付稅款等種種應(yīng)計項目都是流動負債。

　　Receivable 、Payable和 Prepaid

　　將Receivable 和Payable 兩個詞稍加比較，不難發(fā)現(xiàn)它們后面的四個字母相同，都有-able ，這是英語詞匯構(gòu)成的后綴之一。這個詞綴緊接在動詞之后，使動詞變成形容詞，表示“能夠…、適于…、可…、應(yīng)…”。Receive(收到、接受)加上-able 成為receivable，其意義也相應(yīng)成為“能收的、-應(yīng)收的”;同樣pay(付款、支付)加上-able 也相應(yīng)成為“應(yīng)付的”。這里要特別提到的是，動詞后綴有-able 所形成的形容詞，和一般形容詞不同，在修飾名詞時，它不在名詞之前而在名詞之后。例如accounts receivable(應(yīng)收帳款)、accounts payable (應(yīng)付帳款)、notes receivable(應(yīng)收票據(jù))、notes payable(應(yīng)付票據(jù))。下面舉出幾個句子來操練一下這幾個會計詞匯：

　　1、A business with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer.

　　有很多賒購客戶的企業(yè)應(yīng)設(shè)置一個應(yīng)收帳款總分類帳戶，登記所有賒購客戶欠的貨款，并為每個賒購客戶設(shè)置一個明細帳戶。

　　2、Accounts Receivable are often classified as current assets.

　　應(yīng)收帳款通常歸入流動資產(chǎn)。

　　3、Accounts receivable arise when a business sells goods and service on credit.

　　當企業(yè)以賒帳方式銷售產(chǎn)品或提供服務(wù)時，就產(chǎn)生應(yīng)收帳款。

　　4、A promissory note is regarded as notes receivable for the payee and notes payable for the maker. 本票對受款人來說是應(yīng)收票據(jù)，對出票人來說則是應(yīng)付票據(jù)。

　　5、Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.

　　能在下一個會計年度或下一個經(jīng)營周期收回和轉(zhuǎn)換成現(xiàn)金的應(yīng)收票據(jù)，歸入流動資產(chǎn)，并按面值入帳。

　　6、Accounts payable and notes payable are typical example of current liabilities.

　　應(yīng)付帳款和應(yīng)付票據(jù)是流動負債的典型例子。

　　7、As stated above, accounts payable and notes payable are usually created by a company’s economic activities, such as purchases of merchandise and services received in the normal course of business.

　　如前所述，應(yīng)付帳款和應(yīng)付票據(jù)通常產(chǎn)生于企業(yè)的經(jīng)營活動，例如在正常經(jīng)營過程中的賒帳購買商品和接受服務(wù)。

　　Prepaid(預(yù)付的) 這個詞和前面的Pay 關(guān)系非常密切,實際上就是在pay 的過去分詞paid 前加上一個前綴pre-，這個前綴表示“前、預(yù)先”之意，合起來就是“預(yù)付的”。例如：

　　8、Assume that a business paid a 00 premium on April 1 for one year’s insurance in advance. This represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). Thus, the entry would be :

　　Dr. Prepaid Expenses—Prepaid Insurance 00

　　Cr. Cash 00

　　假設(shè)，一個公司4月1日支付了1200美圓的保險費預(yù)付一年的保險費。這意味著一種資產(chǎn)(預(yù)付費用)的增加，另一種資產(chǎn)(現(xiàn)金)的減少。因此，會計分錄應(yīng)為：

　　借：預(yù)付費用—預(yù)付保險費 1200美圓

　　貸：現(xiàn)金 1200美圓

　　Inventory(存貨)

　　Inventory (存貨)，在會計英語詞匯中是最基本的詞匯之一，與這個詞匯有關(guān)的詞匯，比如與存貨計價有關(guān)的方法，在會計報表及其說明解釋中是經(jīng)?？梢砸姷降模虼?，就讓我們將它們放在一起來漫談。例如：

　　1、Inventory must be measured at the acquisition cost in conformity with the historical cost principle. 存貨必須遵循歷史成本原則按取得成本計價。

　　2、In manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.

　　對于工業(yè)企業(yè)而言，主要有三類存貨：原材料、半成品和產(chǎn)成品。

　　下面這幾個都是存貨計價的專門詞匯，不能不談到。

　　Specific identification method (個別辨認法)

　　3、Under the specific identification method, the specific actual cost is assigned to each unit.

　　在個別辨認法下，要按每一存貨項目辨認實際成本。

　　4、Average-cost method (平均成本法)

　　Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.

　　可供銷售的商品成本總值除以可供銷售的商品數(shù)量就得到平均單位成本。

　　5、First-in, first-out method (先進先出法)

　　Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.

　　在先進先出法下，假設(shè)企業(yè)首先銷售最早購入的商品，期末存貨按最近的購貨價格計價。

　　6、Last-in, first-out method (后進先出法)

　　The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old” goods acquired in the earliest purchases.

　　這種方法的名稱意味著最后購進的商品最先銷售出去，而期末存貨由那些最早購入的“老”存貨構(gòu)成。

　　Long-term Assets 和 Long-term liabilities

　　Long-term(長期的)和Assets、Liabilities結(jié)合，分別構(gòu)成Long-term assets(長期資產(chǎn))和Long-term liabilities(長期負債)。

　　Long-term assets(長期資產(chǎn))也有寫成Long-lived assets 的，與Fixed assets(固定資產(chǎn))、Plant and equipment(廠房和設(shè)備)，甚至還有property(財產(chǎn))相互重疊。請看幾個例句：

　　1、Long-term assets are characterized by highly economic values, physical and nonphysical substance, useful life of more than one accounting period.

　　長期資產(chǎn)有如下特征：經(jīng)濟價值高，具有實物形態(tài)或不具有實物形態(tài)，使用年限超過一個會計期間。

　　2、Long-term assets are classified into tangible assets and intangible assets.

　　長期資產(chǎn)可以分為有形資產(chǎn)和無形資產(chǎn)。

　　3、Tangible assets include land, buildings, plant and equipment.

　　有形資產(chǎn)包括土地、房屋、廠房和設(shè)備

　　4、The term plant and equipment is used to describe long-lived assets acquired for use in the operation of the business and not intended for resale to customers.

　　術(shù)語“廠房和設(shè)備”用來描述企業(yè)為經(jīng)營使用而購買并不打算再出售給顧客的長期資產(chǎn)。

　　5、The term fixed assets has long been used in accounting literature to describe all types of plant and equipment.

　　長期以來，會計文獻一直使用“固定資產(chǎn)”這一名詞來代表各種廠房和設(shè)備。

　　6、The term intangible assets is used to describe assets which are used in the operation of the business but no physical substance, and non-current.

　　無形資產(chǎn)是指應(yīng)用于企業(yè)的經(jīng)營活動，但沒有實物形態(tài)且非流動的資產(chǎn)。

　　7、Intangible assets include goodwill, patents, trademarks, copyrights, and franchise.

　　無形資產(chǎn)包括商譽、專利權(quán)、商標、版權(quán)，以及專營權(quán)。

　　Long-term assets(長期負債)是企業(yè)由于過去交易事實或行為而產(chǎn)生的，并將于一年或超過一年的一個營業(yè)周期以上償還的債務(wù)。一般有應(yīng)付公司債券、應(yīng)付長期票據(jù)等。例如：

　　8、Long-term liabilities are obligations that do not qualify as current liabilities. Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.

　　長期負債是指不符合流動負債條件的負債。應(yīng)付抵押借款、長期租賃、應(yīng)付長期票據(jù)，以及應(yīng)付債券都是長期負債的一些例子。

　　9、Long-term liabilities are measured in accordance with historical cost principle. 長期負債按照歷史成本原則計量。

　　10、Bonds payable are the typical example of long-term liabilities. 應(yīng)付債券是長期負債的典型例子。

　　會計英文小文章2

　　一、英譯漢

　　會計英語翻譯題目

　　1、This paper examines the role of corporate governance in bank loan financing using allA - share publicly traded companies in China. Specifically, we investigate the effect of corporate governance on firm’ pability to raise bank loans and the cost of their bank loans. The results show that corporate governance has no significant effect on firms’ ability to raise either short - term bank loans or long - term bank loans. Firms’ ability to raise bank loans depends more on their financial performance. The cost of firms’ bank loans decreases with, among all corporate governance factors, the number of supervisors on the board and increases with ownership concentration. The evidence imp lies that corporate governance p lays a limited role in the decision of granting a loan by Chinese banks.

　　2、Fair value measurement is root stock raised from price fluctuating. The core of fair value accounting is to adjust the bookkeeping record according to current market price on different measurement time , so as to satisfy the real faithful reflection by dynamic accounting reflect, which is indicated that the inbeing of accounting is to measure value movement of a firm. Fair value accounting collides with contemporary accounting theory in the hypostasis and the objective of accounting and the quality characters of accounting information, and the like. The contemporary accounting theory based on information systems theory and historical cost principle is self-contradiction. A new accounting theory is needed to guide the fair value accounting research and practice.

　　3、Against the macroscop ic backdrop of the financial crisis and the convergence of accounting internationally, this paper looks into the relationship between fair value and accounting conservatism, revolving around property rights protection. it is found through the research, that under the historical cost model, fair value and accounting conservatism are loosely linked; under fair value model, fair value and accounting conservatism are completely reversely connected; and under a mixed accounting model, fair value and accounting conservatism are in p roperalignment. In the financial crisis, the heated debate on fair value seems to be focused on“technical”issues of accounting; but in fact, it is revolved around the social aspect of accounting. Therefore the fair value has served as a jetton in the game of p roperty rights.

　　4、A fraudulent financial reporting has been a major concern in the business community and the accounting p rofession across the world. China is presently facing the challenge of fighting fraudulent financial reporting. This paper provides an empirical study of fraudulent financial reporting in China through an analysis of the types and methods of frauds by Chinese listed companies based on the sample of 64 cases which punished by China Securities Regulatory Commission (CSRC) over the five-year period from 2002—2006. The paper finds that a majority of the fraudulent financial reporting in the sample companies involved more than one type of frauds to provide false financial information, typically including false income statement and false disclosures. Fabricated revenues, overstating assets and hiding guarantees are the most used fraud method for false income statement, false balance sheet and false disclosure respectively. More than two methods are often used by the firms at the same time. In addition, this study finds that most of fraudulent financial reporting cases of Chinese listed companies last more than two years with the longest one being nine years. Finally, the paper proposes some suggestions to prevent and supervise it.

　　5、Th is paper, using the data of those listed firms that received unqualified audit opinions during 2004 to 2005 in the Chinese A-shares Market and measuring audit quality by the discretionary accruals calculated by the Cross- sectiona Jones Mode,l investigates the relationship between audit committee characters and audit quality. We find that after controlling the influence of other variables ( such as auditor size, cash flow, earnings, year, whether the company is taking risk of delisting, whether the audit opinion includes emphasis), companiesw ith audit committee got better audit quality than companies without audit committee. The older of the audit committee, the better of audit quality. Besides, the effect of audit committee in 2005 is better than 2004。

　　6、According to the official files of Ministry of China “The interpretation of accounting standard of enterprises,No3 ” and “Notifications of well preparing 2009 annual report of the listed and unlisted companies which implemented the accounting standard”,the concept of Other Comprehensive Income (OCI) was introduced, and some relative adjustments on the reporting fomat of income statement and statement of changes in owners’ equity were also put forward. These guidance requirements should be implemented by the listed companies by 2009,Juanuary 1”.Based on the discussion of the concept of OCI and reference standards of specific items, this paper summarize the main problems existing in the disclusure of OCI through the analysisi of its presentation and disclosure situation of annual financial reports of listed companies in 2009.According to these ,some proposes are raised as well to help enhance the information quality of the disclosure of OCI of listed companies.

　　二、漢譯英

　　1、本文認為公允價值計量模式是與財務(wù)報告的決策有用性目標相一致的, 如果財務(wù)報告決策有用性的目標不能被推翻, 則公允價值計量模式不會被取消。但是公允價值計量模式在短期內(nèi)不會成為唯一的計量模式, 21世紀將是混合計量模式的時代。既然混合計量模式將是未來相當長時期內(nèi)的主要會計計量模式, 那么各財務(wù)報表項目采用何種計量屬性應(yīng)以財務(wù)報表需達到的質(zhì)量要求為判斷依據(jù), 采用公允價值計量的項目應(yīng)提高其信息質(zhì)量。

　　2、當前的會計信息化理論研究多限于技術(shù)層面, 而忽視了信息化條件導(dǎo)致的會計理論設(shè)計基點的改變, 限制了會計的發(fā)展。會計信息化條件下可以建立內(nèi)外結(jié)合的會計系統(tǒng), 實現(xiàn)會計系統(tǒng)提供信息倉庫平臺、信息使用者自行析取所需信息的新模式, 從而引起會計理論的全面創(chuàng)新, 保證社會經(jīng)濟的高效運行。

　　3、本文對FASB和IASB的財務(wù)業(yè)績報告項目進行了全面的梳理和評價。認為財務(wù)業(yè)績報告項目的研究思路以及研究中重視理論研究和利用理論研究成果的做法值得借鑒, 在我國需要加強收益相關(guān)理論的研究; 會計準則國際趨同的背景下, 國家準則的制定仍應(yīng)保持一定獨立和自己特色; 雖然我國新會計準則體系在短時間內(nèi)不會有較大的改動, 但收益報告改革的方向是報告全面收益, 有必要循序漸進地進行收益報告的改革。

　　4、負債融資帶來的股東-債權(quán)人沖突會引起股東-經(jīng)理的資產(chǎn)替代與投資不足行為, 同時負債又可減少股東-經(jīng)理沖突引起的過度投資行為, 而且不同期限結(jié)構(gòu)的負債的代理成本存在差異。本文在系統(tǒng)回顧和評述現(xiàn)代公司財務(wù)學(xué)術(shù)文獻中有關(guān)負債融資對企業(yè)投資行為影響的已有主要研究成果的基礎(chǔ)上, 對該研究領(lǐng)域的未來發(fā)展方向進行了展望。