1.求一篇英文财务论文 最好中英都有的那种
Finance
Finance is the science of funds management.[1] The general areas of finance are business finance, personal finance, and public finance.[2] Finance includes saving money and often includes lending money. The field of finance deals with the concepts of time, money and risk and how they are interrelated. It also deals with how money is spent and budgeted.
Finance works most basically through individuals and business organizations depositing money in a bank. The bank then lends the money out to other individuals or corporations for consumption or investment, and charges interest on the loans.
Loans have become increasingly packaged for resale, meaning that an investor buys the loan (debt) from a bank or directly from a corporation. Bonds are debt instruments sold to investors for organisations such as companies, governments or charities [3]. The investor can then hold the debt and collect the interest or sell the debt on a secondary market. Banks are the main facilitators of funding through the provision of credit, although private equity, mutual funds, hedge funds, and other organizations have become important as they invest in various forms of debt. Financial assets, known as investments, are financially managed with careful attention to financial risk management to control financial risk. Financial instruments allow many forms of securitized assets to be traded on securities exchanges such as stock exchanges, including debt such as bonds as well as equity in publicly-traded corporations.
Central banks, such as the Federal Reserve System banks in the United States and Bank of England in the United Kingdom, are strong players in public finance, acting as lenders of last resort as well as strong influences on monetary and credit conditions in the economy
The main techniques and sectors of the financial industry
2.想求一份会计专业的中英文对照文章,英文数在5000字左右
Long before document-shredding became headline news, accountants found themselves under pressure to change.Over the past two decades, innovations in computer technology rendered many of the old-fashioned auditor's functions obsolete, prodding accountants to find other ways to bring in revenue.Companies' desire to produce ever-rosier results for an ever-larger and savvier shareholding public compelled accountants to find ways to put the best possible spin on clients' financial reports.And then there was simple greed. The industry had already shown it was susceptible. In the early 1970s, a prominent accountant was linked to the Watergate scandal. The next decade, the savings-and-loan crisis raised questions about how accountants could have let things get so bad.In recent years, partners' pay, largely determined by hourly billing rates, fell way behind that of accountants' investment-banking brethren, enriched by the rise of the stock-market culture of the '80s and '90s. Hiring consultants and having people sell their services to audit clients was a way to narrow the gap.And ultimately the ancient profession sacrificed the public confidence that underpinned its reputation.The industry was formed as a vessel of trust, originating more than 10,000 years ago with stone counters in Jericho. In ancient Sumerian cities of the land that is now Iraq, bookkeepers documented wealth by pressing the ends of sticks into damp clay tablets that hardened into permanent records.Formal accounting was invented by a Franciscan friar named Luca Pacioli in 1494 in his paper "Summa de Arithmetica, Geometria, Proportioni et Proportionalita" ("Everything About Arithmetic, Geometry and Proportion").The treatise described double-entry bookkeeping -- that for every credit entered into a ledger there must be a debit, a concept created by Florentine merchants and hailed by Goethe as "one of the most beautiful discoveries of the human spirit."Three traits shared by successful merchants, Mr. Pacioli wrote, were access to cash, a constantly updated accounting system and a good bookkeeper. His contemporary Christopher Columbus apparently knew that: On his voyage to the New World, he took a royal accountant to track his "swindle sheet when he started to figure the cost of gold and spices he would accumulate," according to Alistair Cooke's 1973 book "America."The craft changed little until the industrial revolution, when accounting advanced from pure recordkeeping to a means of survival. Josiah Wedgwood, Charles Darwin's grandfather, kept his British pottery factory alive during the depression of 1772 through the innovation of cost accounting -- calculating the costs of materials and labor for each step of the manufacturing process, and then setting prices to ensure enough margin to remain viable.By the mid-19th century, "accompants," as accountants were known, were flourishing in Britain. The Cooper brothers, whose name lives on in PriceWaterhouse Coopers, ran a Dickensian operation of screeching supervisors lording over clerks toiling long hours for scant pay. The industry followed European investments to the New World, and in 1887, 31 accountants formed the predecessor to the American Institute of Certified Public Accountants. A decade later, they created a standardized test, bestowing on a man named Frank Broaker the honor of becoming the first CPA.In the early 1930s, after the financial scandals of the '20s and the corporate failures of the Great Depression, the industry sought to formalize consistency, transparency and trust in the profession. Already, in 1922, AICPA had banned its members from advertising, saying it wasn't dignified. The group also forbade accountants to poach each other's clients.The profession got its own governing board and a manual called Generally Accepted Accounting Practices -- GAAP for short. The profession also won the responsibility for auditing public companies, though not without an intense congressional debate.Accountants had become moral guardians -- an image reinforced in the public's imagination in the 1930s, when Price Waterhouse was enlisted by the Academy of Motion Picture Arts and Sciences to count ballots for the Academy Awards.In lieu of the hard sell, accountants networked at the country club and sat on the boards of nonprofit organizations and chambers of commerce.In the 1970s, the federal government, amid questions about some companies' accounting procedures, set up the Financial Accounting Standards Board to oversee accountants. But it soon also removed a lot of the 。
3.求会计论文英文摘要翻译
Abstract: This article from the "edge effect" to explore the perspective of accounting ethics education, an analysis of accounting ethics education "marginal effect" mechanism, put forward a rational use of accounting ethics education "marginal effect" thinking.
Keywords: accounting ethics; education; the marginal effect
Abstract: In view of the existing financial system of China's colleges and universities increasingly rapid development of colleges and universities can not meet the needs of the status quo, this paper changes in accounting environment colleges and universities as a starting point, an analysis of the current university financial system problems, refer to the promulgation of the new "Enterprise Accounting Standards", on the University Financial general accounting system reform ideas and some specific accounting method.
Keywords: College Financial; accounting system; cash basis; Select accrual
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4.求会计论文英文摘要
诚信是会计工作的灵魂,是会计人员应遵守的职业道德,会计核算应当以实际发生的交易或事项为依据,如实反映企业的财务状况和经营成果,但是现实中由于种种原因有些单位的会计人员诚信缺失,弄虚作假,致使会计资料失真,给社会造成严重的危害。
Honesty is the soul of accounting work, is accounting personnel should abide by professional ethics, accounting shall use of actual transactions or events as the basis, and truthfully reflect the enterprise's financial position and operating results, but in reality, due to various reasons some units of accounting personnel, which lack of credibility, fraudulent accounting information distortion, causing serious harm to the society.
本文探讨了会计诚信的内涵,对会计诚信缺失的危害性、成因做出了具体分析并结合我国的实际情况提出了一系列有关完善会计诚信制度的对策,希望全社会都能行动起来,“以诚实守信为荣,以见利忘义为耻”为行动准则,营造良好诚信的社会氛围,让诚实守信者得到回报,让弄虚作假者无生存之地,使会计诚实守信原则深入人心,使市场经济秩序更加科学合理。
This paper discussed the connotation of accounting sincerity, the lack of accounting credibility harmfulness, cause made specific analysis and combining with the actual situation of China put forward a series of accounting sincerity on perfecting system of entire society measures, and hopes to action, "honesty, ashamed of forgotting proud of action rule," to create good good faith society ShouXinZhe atmosphere, let a honest, who returns to live, without fraudulent accounting honesty principle to thorough popular feeling, make the order of the market economy more scientific and reasonable.
5.急求会计本科毕业论文摘要及关键词英文翻译
Abstract: The tax planning, as a reasonable and legitimate to use fiscal policies to achieve taxpayer means of maximizing after-tax benefits, is a product of the market economy. At present, the economically developed countries to carry out tax planning are rather common, domestic tax planning has become increasingly attach importance to the study. Based on China's reality, this trial from our corporate tax planning and effective demand and effective supply of the present situation of the contradictions pointed out that China's corporate tax planning and effective supply and demand imbalance, analysis of the reasons for this situation, and from the tax administration department, enterprises, taxation agency point of view put forward measures to alleviate this contradiction. This tax planning for the promotion of the cause of China's enterprises to further develop and enhance the competitiveness of enterprises at home and abroad to raise the level of China's tax according to law has important practical significance.
Keywords:Tax Planning;Effective supply and demand;Contradictions in the status quo;Reason;Countermeasure
6.请英文高手帮忙翻译会计论文摘要,不要电脑翻译,万分感谢
大概就是这样了吧 其实,论文的英文很少人看的那么仔细的,差不多就行啦~ 中英文的阐述方式是很不一样的 英文不太能“无主语”,而且中午的定语状语特别多,直接翻译,句子太冗长了就。
你参考参考吧 Accounting Professional Judgement is the product of development and social progress. It's an important factor in affecting the quality of accounting information and in decision-making. The new accounting standards issued by the principles-oriented accounting left us more room for Judgement and choice, also increased the accounting professional to judge the scope, depth and breadth of professional judgment accountants which has put forward higher requirements. This paper described the overview of the accounting professional judgments and defined the accountancy professional judgments and judgments of the meaning of the principle to be followed; Secondly, new accounting standards in the relevant provisions of the Professional Judgement that the accounting standards in the implementation of an important new significance and new guidelines on the professional judgments required; Finally, to judge and analysis the situation for the accounting profession in our country, put forward by strengthening the quality of the accounting staff and improve their own professional judgments of the external support environment means increasing gradually in the accounting practice of accounting professional ability to judge, to ensure quality of accounting information, accounting information so that stakeholders are more conducive to economic decision-making, and ultimately reach the goal of financial accounting. Keywords: new accounting standards, professional judgments, Status quo, means。
7.求英文的会计英语论文
The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each country. If public and private companies are subject to the same financial reporting requirements, as in many IASB countries, then the need for separate private company GAAP might be justified within an appropriate cost-benefit framework. In contrast, private companies in the U.S. are not required to comply with public company GAAP. Given this difference in the institutional environment, calls for private company GAAP in the U.S. must consider the demand for and supply of financial reporting information in the current private company marketplace.
Survey research in the U.S. indicates that private company users find public company GAAP financial statements to have significant decision usefulness, and to be cost-benefit effective. In addition, evidence suggests that when the cost-benefit calculus is not favorable, market forces lead to deviations from GAAP. While some assert that the needs of private company financial statement users differ from those of public company stakeholders, the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the U.S. Overall, if there is demand for separate private company GAAP, then market forces, rather than standard setters, may be better at meeting the differential information needs of . The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the U.S.
8.求会计论文英文摘要翻译
Abstract: This article from the "edge effect" to explore the perspective of accounting ethics education, an analysis of accounting ethics education "marginal effect" mechanism, put forward a rational use of accounting ethics education "marginal effect" thinking.
Keywords: accounting ethics; education; the marginal effect
Abstract: In view of the existing financial system of China's colleges and universities increasingly rapid development of colleges and universities can not meet the needs of the status quo, this paper changes in accounting environment colleges and universities as a starting point, an analysis of the current university financial system problems, refer to the promulgation of the new "Enterprise Accounting Standards", on the University Financial general accounting system reform ideas and some specific accounting method.
Keywords: College Financial; accounting system; cash basis; Select accrual
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9.急求一篇翻译过来2000字左右的关于财务管理方面的英文论文
Progress in Developing and Implementing Business Enterprise Architectureand Transition Plan:The Army's enterprise architecture is aligned with the Department's federated approachto business system modernization. We established business area domains in conformance withthe Department's overall domain structure. Each domain is responsible for developing abusiness system transition plan and a systems architecture that aligns with the Department'sEnterprise Transition Plan and Business Enterprise Architecture. Mature architectures have beendeveloped for the financial management and logistics fields. We are adopting the DoD-widehuman resources solution in the form of the Defense Integrated Military Human ResourcesSystem.Under oversight of the Army's Chief Information Officer, we implemented a disciplinedportfolio management process that requires each business domain to perform a completeinventory of all business systems within its purview and to register the systems in a single Army-wide portfolio. According to the Army's Chief Information Officer, the portfolio managementeffort enabled the Army to reduce the total system inventory by 1,500 systems from 3,200 to1,700 systems. An additional 300 Army-wide business systems have been marked forretirement, pending the development and implementation of modern replacements.By adopting the Department's business domain construct and federated approach tomodernizing business systems; creating business system transition plans; aligning architectureswith the Business Enterprise Architecture; and managing business systems investments through adisciplined portfolio management process, the Army will be able to comply with Section 332 ofthe Fiscal Year 2005 National Defense Authorization Act. We already have scrutinized morethan 100 major business system modernization efforts and received approval from the DefenseBusiness Systems Management Committee (DBSMC) to continue these programs.The Deputy Under Secretary of the Army is responsible for ensuring effective executionof our enterprise architecture and modernization efforts across all business domains. This seniorofficial also is the Army's Defense Business Systems Management Committee representative.Governance at the Deputy Under Secretary level enables the Army to implement sustainablebusiness process improvements and to develop compliant business systems.In this context the Army has developed and is implementing a comprehensive financialimprovement and audit readiness plan to guide financial modernization activities. Thisintegrated plan outlines 1,947 specific actions needed to improve financial accountability andreporting, and assigns responsibility for completion of these tasks to 20 organizations within theArmy and DoD. We have completed 673 of these tasks with independent verification by theArmy Audit Agency. The Army's financial improvement plan is a component of the DoDFinancial Improvement and Audit Readiness Plan and the Enterprise Transition Plan.The Department's Inspector General reviewed our audit readiness plan and found that theplan sufficiently captures all actions necessary to resolve problems in obtaining an audit opinion.The plan provides a foundation to improve accountability and financial reporting within theArmy, and has yielded tangible, sustainable results. The Inspector General reviewed our auditplan and identified areas needing improvement. We have substantially resolved the InspectorGeneral's concerns, and are currently awaiting their final report, which we expect will reflectfavorably on the efficacy of our plan. The plan provides a foundation to improve accountabilityand financial reporting within the Army, and has yielded tangible, sustainable results.For example, we anticipate, based on preliminary reports, that the Army Corps ofEngineers will receive a qualified audit opinion of its fiscal year 2006 Civil Works financialstatements when the Inspector General releases its opinion in March 2008. Civil Works is alarge financial entity within the Army comprising $5.9 billion in annual appropriations, $44.5billion in total assets and $26.7 billion in total property, plant and equipment. The Army Corpsof Engineers has the largest property, plant and equipment asset base of any agency within theExecutive Branch receiving a favorable audit opinion, and is the seventh largest in terms ofannual appropriations. We have corrected the conditions linked to the qualified opinion of thefiscal year 2006 financial sta。
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