《簡明會(huì)計(jì)英語教程》-Unit15

Unit15Whattasksdoesanaccountantdo?6793815.4 Notes15.5 Reinforcementexercise15.6 Accounting-relatedknowledgeWhatisacashier?15.7ExtendedreadingWhatisabankteller?上一頁返回Unit15Whattasksdoesanaccountantdo?Coretermsreminder核心術(shù)語提示會(huì)計(jì)員，會(huì)計(jì)師職能經(jīng)理注冊(cè)會(huì)計(jì)師財(cái)務(wù)健康做財(cái)務(wù)記錄內(nèi)部審計(jì)預(yù)算計(jì)劃國家認(rèn)證風(fēng)險(xiǎn)管理Accountantfunctionalmanagercertifiedpublicaccountant(CPA)financialhealthkeepfinancialrecordsinternalauditbudgetaryplansstatecertificationriskmanagement返回15.1aWhatisanaccountant?

Anaccountantisapersonwhoperformsaccountingtasksforindividualsorcompanies.Theexactmaterialthatanaccountanthandlesvariesdependingonthesizeofthecompanyandtheaccountant’sspecialization,butgenerallyincludesfinancialrecords,taxes,andresponsibilityfortheissuingoffinancialreports.Anaccountantisoneoftheprimaryfiguresinabusinessthathe/sheworksfor,whetheritisamultinationalcorporationorasmallfamilyownedbusiness.Requirementstobecomeanaccountantvaryuponspecializationandnation,butgenerallyincludecertificationthroughaprofessionalagencyandabasiccollegedegreeinaccountingandfinance.返回15.1bWhattasksdoesanaccountantdo?

Inasmallfirm,anaccountantmayberesponsibleforkeepingallfinancialrecords.Theserecordsincludepayrollinformation,accountspayable,accountsreceivable,retailsales,andinformationregardinginvestmentsheldbythecompany.Theseaccountsarekeptandorganizedinledgerswhichareusedtoassessthefinancialhealthofacompany.Ledgersarealwayskeptuptodate,andmaybeconsultedbymanagersandhighrankingmembersofacompanywhentheyaremakingmajorbusinessdecisions.下一頁返回15.1bWhattasksdoesanaccountantdo?Inlargerfirms,accountantsalsoperforminternalaudits,toensurethatthefinancialrecordsofthecompanyareaccurate.Becauseofbiasconcerns,aninternalauditcannotbehandledbyanaccountantwhoregularlyhandlesthematerialconcerned,andmanycompanieshireoutsideaccountingfirmstoperformaudits.Whenthisisthecase,thehiredfirmshouldnotbecontractedtohandleanyofthecompany’sotherfinancialmaterial,asthismayrepresentaconflictofinterest.上一頁下一頁返回15.1bWhattasksdoesanaccountantdo?Inmostcases,anaccountantwillchoosetospecializeinaparticularfieldsuchasaudits,bookkeeping,ortaxes.Inotherinstances,anaccountantmayacquireawiderangeofskillstobetterservehis/herclients.Thisiscommonwithacertifiedpublicaccountant(CPA)whohandlesthebooksforseveralsmallbusinessesatonce.Inbothinstances,theaccountantmusthavestrongmathskills,aswellasaneducationinaccounting.上一頁下一頁返回15.1bWhattasksdoesanaccountantdo?Dependingonthetypeofaccountingbeingperformed,certificationbythestatemayberequired.Statecertificationisusuallyrequiredforaccountantswhoperformauditsandothersensitiveaccountingtasks,whileitisnotasvitallynecessaryforaccountingclerkswhoworkundercertifiedaccountants.Commonly,anaccountantisalsoamemberofaprofessionalorganizationofaccountants,andtakesadvantageofmeetingsandseminarstokeepupwithadvancesinthefield.上一頁返回15.1cWhyimportant?

Accountantsorfinancialmanagersinacompanyarethemostimportantfunctionalmanagers.Theymakethefinancialdecisionswhichcansupporttheclientsandtheemployees.Theyhelpinmakingdecisionsabouttheshorttermandthelongtermbudgetaryplansofthecompany.Theyactasthebusinessanalystforanycompanytherefore.Theyalsohelpinmakingdecisionsabouttherightallocationofresources.Someofthedecisionareasinwhichtheyactivelyparticipateincludetheinterpretationoffinancialinformationandthenhighlightingtheimportantareaswhichmustbetakenunderconsideration.Theyalsoplayanimportantroleinthebusinessmodelingandforecasting.Theyare下一頁返回15.1cWhyimportant?responsibleforimprovingtheperformanceofthefinancesofthecompanythroughtheirwisedecisions.Financialmanagershavetomakeimportantdecisionsabouttheriskmanagement.Theycanalsomakeimportantsuggestionsaboutthepricingoftheproductsandmakedecisionsonthebasisofcomplexfinancialsituation.Theselectionoftherightloanablefundsandinvestmentsarealsoaccomplishedaccordingtothesuggestionsgivenbyfinancialmanagers.上一頁返回15.2 Coreaccountingterms□ accountantn.會(huì)計(jì)員，會(huì)計(jì)師□ accountpayable應(yīng)付賬款□ accountreceivable應(yīng)收賬□ accountingclerk會(huì)計(jì)職員□ auditn.vt.審計(jì)□ functionalmanager職能經(jīng)理□ financialhealth財(cái)務(wù)健康□ financialrecord財(cái)務(wù)記錄□ internalaudit內(nèi)部審計(jì)下一頁返回15.2 Coreaccountingterms□ keepfinancialrecords做財(cái)務(wù)記錄□ ledgern.分類賬，總賬□ loanablefund可貸出資金□ multinationalcorporation跨國公司□ riskmanagement風(fēng)險(xiǎn)管理□ specializationn.專門化，專業(yè)化，專長□ statecertification國家認(rèn)證□ payrolln.薪水冊(cè)□ certifiedpublicaccountant(CPA)注冊(cè)會(huì)計(jì)師□ budgetaryplans預(yù)算計(jì)劃□ bookkeepingn.簿記上一頁返回15.3 Extendedwords□ allocationn.分配，配置□

analystn.分析家□ biasconcern偏見關(guān)系□ contractvt.簽訂合同，締結(jié)合同□ conflictofinterest利益沖突□ consultvt.商量，請(qǐng)教□ dependon信賴，取決于□ forecastingn.預(yù)測□ highlightn.突出，強(qiáng)調(diào)下一頁返回15.3 Extendedwords□ highranking高級(jí)別的□ interpretationn.解釋，闡明□

issuingn.發(fā)行，發(fā)布□ keepsth.uptodate保持更新□ modelingn.建立模型□ pricingn.定價(jià)□ primaryfigure首要人物□ retailsales零售額□ sensitivea.敏感的□ uptodate最新的，最近的上一頁返回15.4 Notes

1)Anaccountantisapersonwhoperformsaccountingtasksforindividualsorcompanies.會(huì)計(jì)師是為個(gè)人或公司履行核算任務(wù)的人。句中，who引導(dǎo)一個(gè)限定性定語從句，修飾先行詞person。2)Theexactmaterialthatanaccountanthandlesvariesdependingonthesizeofthecompanyandtheaccountant’sspecialization.會(huì)計(jì)師所處理的準(zhǔn)確材料取決于公司的規(guī)模以及會(huì)計(jì)師的專長。句中，that…h(huán)andles是限定性定語從句，修飾先行詞material。3)Anaccountantisoneoftheprimaryfiguresinabusinessthathe/sheworksfor.會(huì)計(jì)師是其所供職公司的首要人物之一。句中，that引導(dǎo)一個(gè)限定性定語從句，修飾先行詞figures。下一頁返回15.4 Notes4)Requirementstobecomeanaccountantvaryuponspecializationandnation,butgenerallyincludecertificationthroughaprofessionalagencyandabasiccollegedegreeinaccountingandfinance.成為會(huì)計(jì)師的要求因?qū)ｉL及國家不同而異，但是一般包括經(jīng)由職業(yè)機(jī)構(gòu)或財(cái)會(huì)專業(yè)的基本大學(xué)學(xué)位而獲得的認(rèn)證。5)Theserecordsincludepayrollinformation,accountspayable,accountsreceivable,retailsales,andinformationregardinginvestmentsheldbythecompany.這些財(cái)務(wù)記錄包括薪水冊(cè)信息、應(yīng)付賬、應(yīng)收賬、零售額以及有關(guān)公司所持有的投資方面的信息。上一頁下一頁返回15.4 Notes6)Theseaccountsarekeptandorganizedinledgerswhichareusedtoassessthefinancialhealthofacompany.這些賬目收錄在用來評(píng)估公司財(cái)務(wù)健康的分類賬里。句中，which引導(dǎo)一個(gè)限定性定語從句，修飾先行詞ledgers。7)Ledgersarealwayskeptuptodate,andmaybeconsultedbymanagersandhighrankingmembersofacompanywhentheyaremakingmajorbusinessdecisions.分類賬總是在更新，而且可能在做出重大業(yè)務(wù)決定時(shí)與公司經(jīng)理或高級(jí)別成員協(xié)商。8)Inlargerfirms,accountantsalsoperforminternalaudits,toensurethatthefinancialrecordsofthecompanyareaccurate.在大公司里，為確保公司的財(cái)務(wù)記錄的準(zhǔn)確性，會(huì)計(jì)師也履行內(nèi)部審計(jì)業(yè)務(wù)。上一頁下一頁返回15.4 Notes9)Becauseofbiasconcerns,aninternalauditcannotbehandledbyanaccountantwhoregularlyhandlesthematerialconcerned,andmanycompanieshireoutsideaccountingfirmstoperformaudits.由于偏見關(guān)系，內(nèi)部審計(jì)不能由經(jīng)常處理相關(guān)材料的會(huì)計(jì)師來辦理，因此許多公司雇傭外部會(huì)計(jì)事務(wù)所來做審計(jì)。句中，who…concerned是限定性定語從句，修飾先行詞accountant。10)Whenthisisthecase,thehiredfirmshouldnotbecontractedtohandleanyofthecompany’sotherfinancialmaterial,asthismayrepresentaconflictofinterest.在這種情況下，所雇傭的事務(wù)所不應(yīng)該被賦予處理公司的其他財(cái)務(wù)材料的合同義務(wù)，因?yàn)檫@可能形成利益沖突。上一頁下一頁返回15.4 Notes11)Thisiscommonwithacertifiedpublicaccountant(CPA)whohandlesthebooksforseveralsmallbusinessesatonce.這種情況對(duì)于同時(shí)為數(shù)家小公司做賬的注冊(cè)會(huì)計(jì)師（CPA）來說是很常見的。

句中，who引導(dǎo)一個(gè)限定性定語從句，修飾名詞短語certifiedpublicaccountant。12)Statecertificationisusuallyrequiredforaccountantswhoperformauditsandothersensitiveaccountingtasks,whileitisnotasvitallynecessaryforaccountingclerkswhoworkundercertifiedaccountants.做審計(jì)業(yè)務(wù)和其他具有敏感性的核算任務(wù)的會(huì)計(jì)師通常要求有國家認(rèn)證，而這一點(diǎn)對(duì)于在注冊(cè)會(huì)計(jì)師手下工作的會(huì)計(jì)職員來說就不是非常必要的。上一頁下一頁返回15.4 Notes本句包含兩個(gè)由who引導(dǎo)的定語從句，分別是who…tasks和who…accountants，前者修飾名詞accountants，后者修飾名詞短語accountingclerks。二者均為限定性從句。13)Commonly,anaccountantisalsoamemberofaprofessionalorganizationofaccountants,andtakesadvantageofmeetingsandseminarstokeepupwithadvancesinthefield.通常，會(huì)計(jì)師也是某個(gè)會(huì)計(jì)師職業(yè)組織的成員，并能夠利用會(huì)議及研討會(huì)來跟上該領(lǐng)域內(nèi)的進(jìn)展。14)Theymakethefinancialdecisionswhichcansupporttheclientsandtheemployees.他們做出能夠支持客戶和雇員的財(cái)務(wù)決定。句中，which引導(dǎo)一個(gè)限定性定語從句，修飾名詞短語financialdecisions。上一頁下一頁返回15.4 Notes15)Theyhelpinmakingdecisionsabouttheshorttermandthelongtermbudgetaryplansofthecompany.他們也幫助做出關(guān)于公司長期及短期預(yù)算計(jì)劃的決定。16)Someofthedecisionareasinwhichtheyactivelyparticipateincludetheinterpretationoffinancialinformationandthenhighlightingtheimportantareaswhichmustbetakenunderconsideration.他們積極參與的一些決策領(lǐng)域包括說明財(cái)務(wù)信息，然后突出需要考慮的重要領(lǐng)域。本句包含兩個(gè)由which引導(dǎo)的定語從句，前一個(gè)是

inwhich…participate，這是介詞加關(guān)系詞結(jié)構(gòu)，修飾名詞短

語decisionareas；后一個(gè)是which…consideration,修飾名

詞areas,二者均為限定性定語從句。上一頁下一頁返回15.4 Notes17)Theycanalsomakeimportantsuggestionsaboutthepricingoftheproductsandmakedecisionsonthebasisofcomplexfinancialsituation.他們也可以就產(chǎn)品定價(jià)提出重要建議并依據(jù)復(fù)雜的財(cái)務(wù)形勢(shì)做出決策。18)Theselectionoftherightloanablefundsandinvestmentsarealsoaccomplishedaccordingtothesuggestionsgivenbyfinancialmanagers.對(duì)適當(dāng)?shù)目少J出資金和投資的選擇也是根據(jù)財(cái)務(wù)經(jīng)理提出的建議所完成的。句中g(shù)ivenby…是由過去分詞引導(dǎo)的短語，做定語，修飾名詞suggestions。上一頁返回15.5 Reinforcementexercise1.AnswerthefollowingquestionsinEnglish.1)Whatisanaccountant?2)Whatkindofmaterialsdoesanaccountanthandle?3)Whattasksdoesanaccountantdo?4)Whydocompanieshireoutsideaccountingfirmstoperformaudits?下一頁返回15.5 Reinforcementexercise2.PutthefollowingintoChinese.1)Accountant2)accountingfirm3)Specialization4)financialrecord5)multinationalcorporation6)familyownedbusiness7)professionalagency8)keepfinancialrecords9)Payroll10)accountpayable11)accountreceivable12)retailsales13)Ledger14)financialhealth15)highrankingmembers16)audit上一頁下一頁返回15.5 Reinforcementexercise3.PutthefollowingintoEnglish.1)內(nèi)部審計(jì)2)處理有關(guān)材料3)利益沖突4)簿記5)注冊(cè)會(huì)計(jì)師6)國家認(rèn)證7)會(huì)計(jì)職員8)跟上本領(lǐng)域的進(jìn)步9)職能經(jīng)理10)預(yù)算計(jì)劃11)資源配置12)建立模型及預(yù)測13)風(fēng)險(xiǎn)管理14)定價(jià)15)可貸出資金上一頁下一頁返回15.5 Reinforcementexercise4.Subjectforself-study:Abookkeepingchart.上一頁下一頁返回15.5 ReinforcementexerciseReminder提示accessto進(jìn)入，可以使用booksn.賬冊(cè)，賬簿forreference供參考athalfthecost以一半的成本上一頁返回15.6 Accounting-relatedknowledge

Whatisacashier?

出納的概念：（1）出納工作。顧名思義，出即支出（payment），納即收入（receipt）。出納工作是管理貨幣資金（pecuniaryresources）、票據(jù)（bills）、有價(jià)證券（marketableresources）進(jìn)進(jìn)出出的一項(xiàng)工作。（2）出納人員。從廣義上講，既包括會(huì)計(jì)部門的出納，也包括業(yè)務(wù)部門的各類收款員（收銀員）。其主要工作是辦理貨幣資金和各種票據(jù)的收入，保證自己經(jīng)手的貨幣資金和票據(jù)的安全與完整；他們也要填制和審核許多原始憑證（originalvouchers）；他們同樣是直接與貨幣打交道，除了要有過硬的出納業(yè)務(wù)知識(shí)以外，還必須具備良好的財(cái)經(jīng)法紀(jì)素養(yǎng)和職業(yè)道德修養(yǎng)（professionalethics）。下一頁返回15.6 Accounting-relatedknowledge

Whatisacashier?出納的職能（1）收付職能。出納的最基本職能是收付（receiptandpayment）職能。企業(yè)經(jīng)營活動(dòng)少不了貨物價(jià)款的收付、往來款項(xiàng)（currentmoney）的收付，也少不了各種有價(jià)證券以及金融業(yè)務(wù)往來的辦理。這些業(yè)務(wù)往來的現(xiàn)金、票據(jù)和金融證券的收付和辦理，以及銀行存款（bankdeposit）收付業(yè)務(wù)的辦理，都必須經(jīng)過出納人員之手。（2）反映職能。出納要利用統(tǒng)一的貨幣計(jì)量單位（unitofmeasurement），通過其持有的現(xiàn)金與銀行存款日記賬（bankdepositjournal）、有價(jià)證券的各種明細(xì)分類賬（detailedledger），對(duì)本單位的貨幣資金和有價(jià)證券進(jìn)行詳細(xì)的記錄與核算，以便為經(jīng)濟(jì)管理和投資決策（investmentdecision-making）提供所需的完整、系統(tǒng)的經(jīng)濟(jì)信息。因此，反映職能是出納工作的主要職能之一。上一頁下一頁返回15.6 Accounting-relatedknowledge

Whatisacashier?（3）監(jiān)督職能。出納要對(duì)企業(yè)的各種經(jīng)濟(jì)業(yè)務(wù)，特別是貨幣資金收付業(yè)務(wù)的合法性、合理性和有效性進(jìn)行全過程的監(jiān)督（supervision）。（4）管理職能。出納還有一個(gè)重要的職能是管理職能。對(duì)貨幣資金與有價(jià)證券進(jìn)行保管，對(duì)銀行存款和各種票據(jù)進(jìn)行管理，對(duì)企業(yè)資金的使用效益進(jìn)行分析研究，為企業(yè)投資決策提供金融信息，甚至直接參與企業(yè)的方案評(píng)估（assessment）、投資效益預(yù)測分析（forecastingandanalysis）等都是出納的職責(zé)所在。上一頁返回15.7Extendedreading

Whatisabankteller?

Abanktellerisamemberofthestaffofabankwhodealsdirectlywiththepublicandhandlesroutinebankingtransactionslikedeposits,withdrawals,andsoforth.Formanypeople,banktellersareiconicfigures,sincetheyrepresentthefaceofthebanktothepublic.Employmentinthisprofessionisactuallyshrinking,becausesomepeoplehaveturnedtoAutomatedTellerMachines(ATMs)andonlinebankingsincetheyfindtheseservicesmoreconvenient.下一頁返回15.7Extendedreading

Whatisabankteller?Thejobrequirementsforbecomingabanktellerarefairlyminimal.He/shemusthaveahighschooldiplomaandexhibitanabilit