关于会计的英语文章

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2024年1月19日发(作者：)

关于会计的英语文章

会计英语属于专业用途英语,是一个复杂的系统工程,教学中蕴含着大量的、丰富的、操作性很强的任务 。下面是店铺带来的关于会计的英语文章，欢迎阅读!

关于会计的英语文章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.

《会计和商业道德》的介绍

肯·迈克菲尔，黛安·沃尔特斯

近年来，在项目管理部门和商学院中，以商业道德的各个方面为主题的文章越来越多。专业的会计机构包括含有道德内容的课程和以道德标准建立的认证机构，例如国际精英商学院学会。考虑到更广泛的商业伦理主题都被包含在各种教科书中，因此此时在会计的文章中讨论商业伦理问题正是一个合适的时候。麦克菲尔和沃尔特斯的这本书的书名传达了一个重要的概念——这是一本特别强调会计伦理方面的书，它提供的一个独特性和贡献是在一般的企业社会责任和商业道德书籍中没有出现过的。

现在出现了一个新兴的语料库，这个语料库必须将商业伦理与哲学理论或任何相关的书联系在一起，似乎包含了这个语料库就能够符合伦理教育的各个模块。这本书包括大部分的语料库(包括科尔伯格、康德、轧机、罗尔斯、卢梭、哈贝马斯、等等)，还介绍了最近被应用于商业伦理学院的列维纳斯和其他思想家的作品。覆盖在这些哲学上的严谨性和保持学生的兴趣这两方面要相互平衡，我觉得这本书达到了这种平衡。在阅读文章时，我能够在理解哲学贡献的同时看到每一个被安插到书中的大故事，从某种意义上说，速度和深度刚好正合适：它涵盖的材料有足够的深度又不会使人陷入细节。

在结构方面，这本书分为两部分：如何思考会计道德问题和会计

实践中的道德问题。因此，这本书是理论和实践之间更为广泛领域上的分裂。第1部分包含五章，第2部分包含四章。第1部分中主要的“标题”为描述性理论、规范理论、政治道德哲学、职位和新的现代理论。这一章的副标题被表示为问题：“哪些因素会影响会计师应对道德困境的方式?”、“会计师该如何表现?”等等。第2部分，会计实践中的道德，主题包括：市场道德、职业道德、国际/协调问题和报告/知识管理问题。除掉这些内容，这本书比较薄，总共只有225页。

这些旨在解决会计职业道德中的具体问题的书，都被放在一些主要的以组织和商业道德为主题的内容中。但会计伦理包括了很多具体的问题，并且这本书旨在指出那些适当的部分，并以比一般商业道德文章更详细的方式考虑这些情况。所以会计师在管理信息、报告、服从和专业表现方面的角色特色更加强烈。

就内容而言，每一章都是独立的，以学习目标开头和以那一章中使用的参考文献、一系列经过深思熟虑的问题，资源(包括网络)和进一步阅读的资源结束。写作风格易懂连贯，是在我看过的一系列向学生传递相对复杂哲学思想的所有文章中最好的文章之一。然而文章中最关键的是，文本框中每一章所使用的案例，这些案例包括但又不局限于商业案例。在大多数较大的商业道德文章中，相对较长的案例研究都是比较缺乏的，这些文本框是用来说明和扩大文章内容覆盖面的。这些被写成短的小片段包括的内容有“肮脏的哈里”伦理问题、沙利度胺、后现代主义、法兰克福学派、揭发，尼日利亚和福特平托的壳。他们有效地打破了文章，为其他内容增加了深度和色彩。

缺乏较长的案例研究可能会减少一些潜在用户选择采用这个案例作为他们研讨会和作业材料的机会。我怀疑如果第一版的书在成熟的市场竞争，这时候出第二版的书可能限制销售量。

就市场而言，我想知道如果这个文章只是错过几个市场没有被放在任何一个特定的市场的情况。现在主要的商业道德文本的第三版或更高版本变得越来越厚，为了吸引更广泛的市场和关键用户，案例介绍和内容被添加到文本之中。“企业社会责任/伦理”这类型市场因为这些特性可能更喜欢大型通用文本。“社会/环境”会计和报告模块这

一类型的书只有一个较小的市场，它们将倾向于使用小型图书馆，这些文献是根据感兴趣的领域来设计的。然而，这个文本已经找到了专业论文的阅读列表，包括伦理，这无疑会导致书本的畅销。这是一本值得使用的书，我希望它能在一些大学模块被安置，我知道它能在许多学者的书架上被找到。

关于会计的英语文章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

tants 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 tants 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.

基于会计管理理论的财务报表的优化方法

摘要

本文提供了一个方法，以提高财务报表的可靠性和实用性。国际财务报告准则(IFRS)的根本缺陷是公平价值核算和资产减值核算。根据法律理论和会计理论，会计数据必须具有作为其源文件的法律证据。传统的“混合属性的“会计制度应改为一个“独立“的历史成本和公允价值被严格分开的财务报表系统。本文建议的优化方法将大大提高财务报表的可靠性和实用性。

一.引言

根据国际会计衔接办法，财政部发布2006年企业会计标准的情况，以供参考《国际财务报告准则》(以下简称《国际标准》)。在企业会计准则公平价值核算成功扩展的意义上，会计核算应当客观地反映市场价值。会计改革的目标是建立会计后续的理论与方法,使用国际先进理论的借鉴不仅是必要的,也符合我国社会主义市场经济建设的需要。在已获得的成果和国际标准的局限性进行全面评估的基础上，提出了一种立场，以深化会计改革和加强会计法规的稳定性。

二.优化系统的财务报表：法律事实与财务展望并联上市

作为一种重要的管理活动，会计上应根据分类统计信息系统的使用，全心全意为微观经济管理，并在同一时间宏观调控。财务报表的系统优化应尽量使自己考虑宏观和微观层面的财务报表的要求的所有方面。

为什么企业需要编制财务报表?谁的要求应该考虑编制在财务报表内?这些问题是基本问题，我们应该考虑对财务报表的优化。从法律的角度考察“公共利益”、可靠性和法定证据中需要定性的特点，是传统的“历史成本会计“的由来。从“私人利益”来看，证券投资者和金融监管当局希望财务报表反映市场价格，及时记录“客观”的市场条件的变化。这是“公平价值会计“的由来。一套财务报表是否能够匹配这两种不同的观点和平衡公共利益与私人利益?为了解决这个问题，我们设计了一个新的资产负债表和损益表。

从1992年到2006年,大量的新思路、新观点被引进到中国的会计实践,国际会计准则在中国的会计改革中渐变。这些思想和观点丰富了对中国的财务报表的理解。这些成就值得我们充分评估，并应予以充

分肯定。然而，学术界和标准制定者也知道，国际标准仍然在发展中。文中提出的财务报表会计改革新格式的目的，是推进到一个关于国际趋同的更深层次的基础上。

三.提高系统财务报表的实用性

财务报表是否能够保持其稳定性呢?在同一时间要动员供应方和需求方的积极性。我们应该考虑是否能满足财务报表的宏观经济调控和企业管理的要求，并且是否受数以百万计的会计师的欢迎。会计师负责编制财务报表，审核员负责审核工作。他们将受益于新的财务报表的执行情况。

首先，对于会计师来说，在这个孤立的历史成本会计和公允价值会计的设计下，他们的日常核算的做法大大简化。会计处理将不再需要资产减值准备和公允价值了。会计帐簿记录减值不会为历史成本会计和资产再增值，是全面落实。根据评价，公允价值的信息将被记录在资产负债表日，并且只能在年度财务报表。历史成本会计是更有可能被税务机关认可，从而节省了大量的纳税调整的工作量。会计师不需要计算递延所得税费用，获利后的实线表税被公司法认可，解决了决定可获得利润分配的问题。会计师不需要在会计账簿记录证券投资者需要的公允价值信息，相反，他们只需要列出在资产负债表日的公允价值的资料。此外，因为在实线表中的数据具有法律的公信力，所以会计师的法律风险可以得到很好的控制。

其次，对会计处理的随意性将会减少，审计员的审查过程将大大简化。独立审计师在审计虚线表时就不必承担相当大的审计法律风险，因为来自于公允价值信息的风险已被认定为“不合法的证据支持“。会计师和审计师能尽快地适应这个财务报表系统,而不需要训练。这样，他们可以节省很多时间来帮助企业提高管理效率。调查表明，上述财务报表的设计在会计师和审计师中很受欢迎。由于会计和审计的工作量已大幅减少，因此，审计和评估的总开支将不会超过目前的水平。

总之，从供应方和需求方的角度来看，改进后的财务报表没有增加预计，而且将加强财务报表的有用性，且不增加供给的负担。

四.结论和政策建议

当前混合了陈述公允价值和历史成本的数据可以被改善。公允价值的核心理念是使财务报表反映资产和负债的公允价值，因此我们可以从资产减去负债的公允价值来获得的净公允价值。

然而，目前的国际标准不执行这个概念，而是要设法改造部分历史成本会计，从而导致减值核算和公允价值会计混淆使用。20世纪80年代以来，中国的会计学术研究一直是循序渐进的，现在已经引进了一种企业财务报表的混合属性模型。

通过区分财务预期的法律事实，我们可以平衡公众利益和私人利益，可以重新设计以提高管理效率为主要目标的财务报表和实施更高层次的法律制度。通过展示一套在同一时的公允价值和历史成本的财务报表，不仅满足国内法律关于保管帐簿需要，也符合金融监管部门和证券投资者的需求。

我们希望从业者和理论家在改善财务报表，从而建立一个财务报表系统的问题上提出建议，不仅满足了国内的需求，而且也与国际标准吻合。

本文标签： 会计财务报表价值