英语会计文档

这篇太长了，我分两次吧What is the accounting? For many years the popular saying, accounting is accounting, scores and accounting. Ancient China "accounting" arising out of the Western Zhou Dynasty, mainly referring to the activities of the income and expenditure records, inspection and supervision. In the Qing Dynasty scholar Jiao Xun "Mencius justice", a book on the "will" and "dollars" for the general explained: "it is sporadic in terms of the total cost-effective it will," it is necessary to carry out the accounting for the individual accounts, individual accounts should be integrated, comprehensive accounting system. Accounting concept: Accounting is the currency as a major units of measurement, using a series of specialized method, the economic activities of enterprises continuous, systematic, comprehensive and integrated accounting and oversight and based on this analysis of economic activity, forecast and control to improve the economy the effectiveness of a management activities.

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Accounting ethics is primarily a field of applied ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting ethics were first introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors.Due to the diverse range of accounting services and recent corporate collapses, attention has been drawn to ethical standards accepted within the accounting profession. These collapses have resulted in a widespread disregard for the reputation of the accounting profession. To combat the criticism and prevent fraudulent accounting, various accounting organizations and governments have developed regulations and remedies for improved ethics among the accounting profession.The nature of the work carried out by accountants and auditors requires a high level of ethics. Shareholders, potential shareholders, and other users of the financial statements rely heavily on the yearly financial statements of a company as they can use this information to make an informed decision about investment. They rely on the opinion of the accountants who prepared the statements, as well as the auditors that verified it, to present a true and fair view of the company. Knowledge of ethics can help accountants and auditors to overcome ethical dilemmas, allowing for the right choice that, although it may not benefit the company, will benefit the public who relies on the accountant/auditor's reporting. 参考资料： 维基

编辑本段A Active-matrix主动矩阵 Adapter cards适配卡 Advanced application高级应用 Analytical graph分析图表 Analyze分析 Animations动画 Application software 应用软件 Arithmetic operations算术运算 Audio-output device音频输出设备 Access time存取时间 access存取 accuracy准确性 ad network cookies广告网络信息记录软件 Add-ons 插件 Address地址 Agents代理 Analog signals模拟信号 Applets程序 Asynchronous communications port异步通信端口 Attachment附件 编辑本段B Bar code条形码 Bar code reader条形码读卡器 Basic application基础程序 Binary coding schemes二进制译码方案 Binary system二进制系统 Bit比特 Browser浏览器 Bus line总线 Backup tape cartridge units备份磁带盒单元 Bandwidth带宽 Bluetooth蓝牙 Broadband宽带 Business-to-business企业对企业电子商务 Business-to-consumer企业对消费者 Bus总线 编辑本段C Cables连线 Cell单元箱 Chain printer链式打印机 Character and recognition device字符标识识别设备 Chart图表 Chassis支架 Chip芯片 Clarity清晰度 Closed architecture封闭式体系结构 Column列 Combination key结合键 computer competency计算机能力 connectivity连接，结点 Continuous-speech recognition system连续语言识别系统 Control unit操纵单元 Cordless or wireless mouse无线鼠标 Cable modems有线调制解调器 carpal tunnel syndrome腕骨神经综合症 CD-ROM可记录光盘 CD-RW可重写光盘 CD-R可记录压缩光盘 Channel信道 Chat group谈话群组 chlorofluorocarbons(CFCs) ]氯氟甲烷 Client客户端 Coaxial cable同轴电缆 cold site冷网站 Commerce servers商业服务器 Communication channel信道 Communication systems信息系统 Compact disc rewritable Compact disc光盘 computer abuse amendments act of 19941994计算机滥用法案 computer crime计算机犯罪 computer ethics计算机道德 computer fraud and abuse act of 1986计算机欺诈和滥用法案 computer matching and privacy protection act of 1988计算机查找和隐私保护法案 Computer network计算机网络 computer support specialist计算机支持专家 computer technician计算机技术人员 computer trainer计算机教师 Connection device连接设备 Connectivity连接 Consumer-to-consumer个人对个人 cookies-cutter programs信息记录截取程序 cookies信息记录程序 cracker解密高手 cumulative trauma disorder积累性损伤错乱 Cybercash电子现金 Cyberspace计算机空间 cynic愤世嫉俗者 编辑本段D Database数据库 database files数据库文件 Database manager数据库管理 Data bus数据总线 Data projector数码放映机 Desktop system unit台式电脑系统单元 Destination file目标文件 Digital cameras数码照相机 Digital notebooks数字笔记本 Digital bideo camera数码摄影机 Discrete-speech recognition system不连续语言识别系统 Document文档 document files文档文件 Dot-matrix printer点矩阵式打印机 Dual-scan monitor双向扫描显示器 Dumb terminal非智能终端 data security数据安全 Data transmission specifications数据传输说明 database administrator数据库管理员 Dataplay数字播放器 Demodulation解调 denial of service attack拒绝服务攻击 Dial-up service拨号服务 Digital cash数字现金 Digital signals数字信号 Digital subscriber line数字用户线路 Digital versatile disc数字化通用磁盘 Digital video disc数字化视频光盘 Direct access直接存取 Directory search目录搜索 disaster recovery plan灾难恢复计划 Disk caching磁盘驱动器高速缓存 Diskette磁盘 Disk磁碟 Distributed data processing system分部数据处理系统 Distributed processing分布处理 Domain code域代码 Downloading下载 DVD 数字化通用磁盘 DVD-R 可写DVD DVD-RAM DVD随机存取器 DVD-ROM 只读DVD 编辑本段E e-book电子阅读器 Expansion cards扩展卡 end user终端用户 e-cash电子现金 e-commerce电子商务 electronic cash电子现金 electronic commerce电子商务 electronic communications privacy act of1986电子通信隐私法案 encrypting加密术 energy star能源之星 Enterprise computing企业计算化 environment环境 Erasable optical disks可擦除式光盘 ergonomics人类工程学 ethics道德规范 External modem外置调制解调器 extranet企业外部网 编辑本段F Fax machine传真机 Field域 Find搜索 FireWire port火线端口 Firmware固件 Flash RAM闪存 Flatbed scanner台式扫描器 Flat-panel monitor纯平显示器 floppy disk软盘 Formatting toolbar格式化工具条 Formula公式 Function函数 fair credit reporting act of 1970公平信用报告法案 Fiber-optic cable光纤电缆 File compression文件压缩 File decompression文件解压缩 filter过滤 firewall防火墙 firewall防火墙 Fixed disk固定硬盘 Flash memory闪存 Flexible disk可折叠磁盘 Floppies磁盘 Floppy-disk cartridge磁盘盒 Formatting格式化 freedom of information act of 1970信息自由法案 frequency频率 frustrated受挫折 Full-duplex communication全双通通信 编辑本段G General-purpose application通用运用程序 Gigahertz千兆赫 Graphic tablet绘图板 green pc绿色个人计算机 Grop by 排序 编辑本段H handheld computer手提电脑 Hard copy硬拷贝 hard disk硬盘 hardware硬件 Help帮助 Host computer主机 Home page主页 Hyperlink超链接 hacker黑客 Half-duplex communication半双通通信 Hard-disk cartridge硬盘盒 Hard-disk pack硬盘组 Head crash磁头碰撞 header标题 help desk specialist帮助办公专家 helper applications帮助软件 Hierarchical network层次型网络 history file历史文件 hits匹配记录 horizontal portal横向用户 hot site热网站 Hybrid network混合网络 编辑本段I Image capturing device图像获取设备 information technology信息技术 Ink-jet printer墨水喷射印刷机 Integrated package综合性组件 Intelligent terminal智能终端设备 Intergrated circuit集成电路 Interface cards接口卡 Internal modem内部调制解调器 internet telephony网络电话 internet terminal互联网终端 Identification识别 i-drive网络硬盘驱动器 illusion of anonymity匿名幻想 index search索引搜索 information pushers信息推送器 initializing 初始化 instant messaging计时信息 internal hard disk内置硬盘 Internet hard drive 网络硬盘驱动器 intranet企业内部网 编辑本段J joystick操纵杆 编辑本段K keyword search关键字搜索 编辑本段L laser printer激光打印机 Layout files版式文件 Light pen光笔 Locate定位 Logical operations逻辑运算 Lands凸面 Line of sight communication视影通信 Low bandwidth低带宽 lurking潜伏 编辑本段M Main board主板 Mark sensing标志检测 Mechanical mouse机械鼠标 Memory内存 Menu菜单 Menu bar菜单条 Microprocessor微处理器 Microseconds微秒 Modem card调制解调器 Monitor显示器 Motherboard主板 Mouse 鼠标 Multifunctional device多功能设备 Magnetic tape reels磁带卷 Magnetic tape streamers磁带条 mailing list邮件列表 Medium band媒质带宽 metasearch engine整合搜索引擎 Microwave微波 Modem解调器 Modulation解调 编辑本段N Net PC网络计算机 Network adapter card网卡 Network personal computer网络个人电脑 Network terminal 网络终端 Notebook computer笔记本电脑 Notebook system unit笔记本系统单元 Numeric entry数字输入 national information infrastructure protection act of1996国际信息保护法案 national service provider全国性服务供应商 Network architecture网络体系结构 Network bridge网桥 Network gateway网关 network manager网络管理员 newsgroup新闻组 no electronic theft act of1997无电子盗窃法 Node节点 Nonvolatile storage非易失性存储 编辑本段O Object embedding对象嵌入 Object linking目标链接 Open architecture开放式体系结构 Operation System 操作系统 Optical disk光盘 Optical mouse光电鼠标 Optical scanner光电扫描仪 Outline大纲 off-line browsers离线浏览器 Online storage联机存储 编辑本段P palmtop computer掌上电脑 Parallel ports并行端口 Passive-matrix被动矩阵 PC card个人计算机卡 Personal laser printer个人激光打印机 Personal video recorder card个人视频记录卡 Photo printer照片打印机 Pixel像素 Platform scanner平版式扫描仪 Plotter绘图仪 Plug and play即插即用 Plug-in boards插件卡 Pointer指示器 Pointing stick指示棍 Port端口 Portable scanner便携式扫描仪 Presentation files演示文稿 Presentation graphics电子文稿程序 Primary storage主存 Procedures规程 Processor处理机 Programming control lanugage程序控制语言 Packets数据包 Parallel data transmission平行数据传输 Peer-to-peer network system点对点网络系统 person-person auction site个人对个人拍卖站点 physical security物理安全 Pits凹面 plug-in插件程序 Polling轮询 privacy隐私权 proactive主动地 programmer程序员 Protocols协议 provider供应商 proxy server代理服务 pull products推取程序 push products推送程序 编辑本段R RAM cache随机高速缓冲器 Range范围 Record记录 Relational database关系数据库 Replace替换 Resolution分辨率 Row行 Read-only只读 Reformatting重组 regional service provider区域性服务供应商 repetitive motion injury反复性动作损伤 reverse directory反向目录 right to financial privacy act of 1979财产隐私法案 Ring network环形网 编辑本段S Scanner扫描器 Search查找 Secondary storage device辅助存储设备 Semiconductor半导体 Serial ports串行端口 Server服务器 Shared laser printer共享激光打印机 Sheet表格 Silicon chip硅片 Slots插槽 Smart card智能卡 Soft copy软拷贝 Software suite软件协议 Sorting排序 Source file源文件 Special-purpose application专用文件 Spreadsheet电子数据表 Standard toolbar标准工具栏 Supercomputer巨型机 System cabine 系统箱 System clock时钟 System software系统软件 Satellite/air connection services卫星无线连接服务 search engines搜索引擎 search providers搜索供应者 search services 搜索服务器 Sectors扇区 security安全 Sending and receiving devices发送接收设备 Sequential access顺序存取 Serial data transmission单向通信 signature line签名档 snoopware监控软件 software copyright act of1980软件版权法案 software piracy软件盗版 Solid-state storage固态存储器 specialized search engine专用搜索引擎 spiders网页爬虫 spike尖峰电压 Star network星型网 Strategy方案 subject主题 subscription address预定地址 Superdisk超级磁盘 surfing网上冲浪 surge protector浪涌保护器 systems analyst系统分析师 编辑本段T Table二维表 Telephony电话学 Television boards电视扩展卡 Terminal 终端 Template模板 Text entry文本输入 Thermal printer 热印刷 Thin client瘦客 Toggle key触发键 Toolbar工具栏 Touch screen触摸屏 Trackball追踪球 TV tuner card电视调谐卡 Two-state system双状态系统 technical writer技术协作者 technostress重压技术 telnet远程登录 Time-sharing system分时系统 Topology拓扑结构 Tracks磁道 traditional cookies传统的信息记录程序 Twisted pair双绞 编辑本段U Unicode统一字符标准 uploading上传 usenet世界性新闻组网络 编辑本段V Virtual memory虚拟内存 Video display screen视频显示屏 Voice recognition system声音识别系统 vertical portal纵向门户 video privacy protection act of 1988视频隐私权保护法案 virus checker病毒检测程序 virus病毒 Voiceband音频带宽 Volatile storage易失性存储 voltage surge电涌 编辑本段W Wand reader 条形码读入 Web 网络 Web appliance 环球网设备 Web page网页 Web site address网络地址 Web terminal环球网终端 Webcam摄像头 What-if analysis假定分析 Wireless revolution无线革命 Word字长 Word processing文字处理 Word wrap自动换行 Worksheet file 工作文件 web auctions网上拍卖 web broadcasters网络广播 web portals门户网站 web sites网站 web storefront creation packages网上商店创建包 web storefronts网上商店 web utilities网上应用程序 web-downloading utilities网页下载应用程序 webmaster web站点管理员 web万维网 Wireless modems无线调制解调器 wireless service provider无线服务供应商 world wide web万维网 worm蠕虫病毒 Write-protect notch写保护口 编辑本段其他缩写 DVD digital bersatile 数字化通用光盘 IT information technology信息技术 CD compact disc 压缩盘 PDA personal digital assistant个人数字助理 RAM random access memory随机存储器 WWW World Wide Web 万维网 DBMS database management system数据库管理系统 HTML Hypertext Markup Language超文本标示语言 OLE object linking and embedding对象链接入 SQL structured query language结构化查询语言 URL uniform resouice locator统一资源定位器 AGP accelerated graphics port加速图形接口 ALU arithmetic-logic unit算术逻辑单元 CPU central processing unit中央处理器 CMOS complementary metal-oxide semiconductor互补金属氧化物半导体 CISC complex instruction set computer复杂指令集计算机 HPSB high performance serial bus高性能串行总线 ISA industry standard architecture工业标准结构体系 PCI peripheral component interconnect外部设备互连总线 PCMCIA Personal Memory Card International Association个人计算机存储卡国际协会 RAM random-access memory随机存储器 ROM read-only memory只读存储器 USB universal serial bus通用串行总线 CRT cathode-ray tube阴极射线管 HDTV high-definition television高清晰度电视 LCD liquid crystal display monitor液晶显示器 MICRmagnetic-ink character recognition磁墨水字符识别器 OCR optical-character recognition光电字符识别器 OMR optical-mark recognition光标阅读器 TFT thin film transistor monitor薄膜晶体管显示器 Zip disk压缩磁盘 Domain name system（DNS）域名服务器 file transfer protocol(FTP)文件传送协议 hypertext markup language(HTML)超文本链接标识语言 Local area network（LAN）局域网 internet relay chat(IRC)互联网多线交谈 Metropolitan area network(MAN)城域网 Network operation system(NOS)网络操作系统 uniform resource locator(URL)统一资源定位器 Wide area network(WAN)广域网 Web server / Web 服务器 well-connected / 连接良好 well-known services / 公认的服务 wide area network, WAN / 广域网 wildcard character / 通配符 wildcarding / 通配符方式 window menu / 窗口菜单 Windows 2000 Server File and Print Servers for Macintosh / Windows 2000 Server 的 Macintosh 文件与打印服务器 Windows 2000 Task Manager / Windows 2000 任务管理器 Windows Internet Name Service, WINS / Windows Internet 命名服务 Windows Management Instrumentation, WMI / Windows 管理规范 Windows Media Services / Windows Media 服务 WINS, Windows Internet Name Service / Windows Internet 命名服务 WINS proxy / WINS 代理 WINS resource / WINS 资源 Winsock wireless communication / 无线通讯 WMI, Windows Management Instrumentation / Windows 管理规范 workgroup / 工作组 X.509v3 certificate / X.509/ 证书 XOR, exclusive OR / 异或 zone / 区域 zone list / 区域列表 zone transfer / 区域传送