Great catch on the Enron-esque accounting that the HBS dean

1.A
since引导时间状语从句时,其主句只能使用现在完成时或现在完成进行时.
2.C
比较必须是同类事物,所以用that代指不可数名词the weather.
即：that in America = the weather in America.
而one代指的是可数名词单数.
3.B
此题为not until句型的强调句型：It was not until + 时间状语 + that + 句子（肯定句）.因为句子的not已经提前,所以后面必须还原成肯定句.
不采用强调句型为：They didn't find their way out of the forest until dawn.
4.A
主语从句______he says or does中,谓语动词says/does均缺少宾语,所以用whatever.
而BD均为副词,不能做宾语；which表示选择,与句意不符.
5.C
take on意思是“承担”,其他短语均无此意.

不对,动词并列的话,decision making是名词

1、他的父母要求他每月上交一份日常开销的账本.
2、学生们要让父母知道他们能够根据预算来约束他们的花销习惯,而父母需要放手,即使他们知道孩子的花费问题.
3、对于shen的网上商店：随着时间推移,她已经适应了大学生活,并且她的父母很高兴看到“每月费用”价签在下降.
4、最近,智能手机应用程序使我们有可能看见,如果一家酒吧值得一游,甚至不用离开宿舍.
5、报纸上说学生们需要的是尽快喝醉,因为他们在来酒吧之前就已经在手机上安排好了“数据”.

应该是accountant 会计师而不是accounting 会计吧
转到整体：
have been doing 是现在完成进行时
现在完成进行时,是英语中,动词的一种基本时态,其构成为：主语+助动词（have/has）+been+动词的现在分词+其他成分.其表达的意思有两种：1.表示从过去某时开始一直持续到现在的动作,并且还将持续下去.2.表示在说话时刻之前到现在正在进行的动作.
如果不使用现在完成进行时,如你所说,去掉been,那have后面也只能用过去分词形式 have worked ,构成现在完成时,但是这里用现在完成时不合适,后面加上for x years ,多少年还差不多
可以改成一般现在时 I work as an accountant in the office.

我不是学accounting的~
建议你去google一下CFA level 2的financial reporting那个part的summary~

account for【 导致.】使用时 A 导致B (该词组还有别的意思,但用法一样）
Now,the gene they discovered today doesn't account for all those cases.
不过,他们现在发现的基因无法解释所有的病例.（主动关系）
故：有.在/可.There be .doing sth.再如;
There are ten students playing basketball.

Abstract:That accounting information plays role in the process of society development of the economy,is comprehended without being told.To accounting information user Er Yan ,they need to know true finacial status of enterprise and economic performance not only.And hope acquisition all-round ,accurate ,timely other accounting information.And if the human resources accountant ,the community responsibility accountant compose in reply environment accounting information,maximize according to these information carries out decision-making such as investment credit ,and inspection,to use self efficacy.But accounting information provider,during the period of accountant information disclosure,stop revealing ,not revealing since are driven or the factor effect ,their possibility will be other by self-interest even false reveal the enterprise accounting information.Such only is capable to do the contradiction between arousing accounting information supplying with need.How,resolve or harmonize this one contradiction.With guarantee quality of accounting data,reach the balance that accounting information supplies with need ,be a problem remaining to be solved.

10%……名义（年）利率；
compounded quarterly……应该是每年计息 4 次（每次计息利率(10%)/4=2.5%）；
3 年后本息合计：100*(1+2.5%)^(3*4)≈134.49（$）；

在运用记帐策略的重要会计估计和评断 合并财务报表的The准备要求管理确定估计和假定那 affect报告的或有资产相当数量财产和责任和在资产负债表时间的透露和责任和报告的相当数量收支和费用在报告期. 实际结果能与那...

in a modern society, employers always face the dilemma of whether to choose a person to workwith a group of people or to work independently. This problem is a much-debated one in that it affects every...

国际收支核算

财会信息学
微观经济学概论
应用数学概论

财务管理：是指运用管理知识、技能、方法,对企业资金的筹集、使用以及分配进行管理的活动.主要在事前管理、重在“理”.
会计：是指以资金形式,对企业经营活动进行连续地反映、监督和参与决策的工作.主要在事后核算,重在“算”.
两者联系在于目的都是提高企业效益；指向的对象都是企业资金.实务工作中.两者往往相互交叉,不分彼此.但是,两者的职能、内容都是不同的

There is no accounting for tastes ,be myself !
不在乎别人怎么评价,做回我自己!

principles of accounting
会计原则
双语对照
词典结果：
principles of accounting
[经] 会计原理;
很高兴为您解答
祝你生活愉快,学习进步
答题不易,您的采纳是我答题的动力
如果你对这个答案有什么疑问,请追问
如果满意记得采纳哦·~~

1花费　vs　可变现净值
2发生制　vs　现金制
3对销账户
4呆账核销
5或有负债
6索赔备抵
7贷款的　本金　利息
－－－－－－－－－－－－－－－－－
其实中文翻译也都是一摊屎,你还不如老老实实地查商务英文字典,慢慢理解.

以下,你再润色下!
他还以此为基础的标准的会计利润的断言瑞侃能价格歧视,因此,必须有市场力量.
24
在这样做时,他拒绝的可能性,增加在一个相对价格下降期（即,相对于替代技术和产品）所占的比例可能是价格反应性的指标.
25
他拒绝了,没有任何明显的分析,假设,即根据客户不同的利润率,
可能是其他factors.These因素可能包括不同的产品组合,售后提供的服务和许多其他因素的不同水平,尽管他承认,这种差异确实存在,并会影响到个别客户的销售利润率观察.

我不确定你是否是我在会计部的联络人,但我想知道能否让我们的会计声明,表明将把07年7月31日开立的发票通过电邮发送给我.

I think that depends on your interest .As you are interested in accounting ,you can choose to study it only in the school but if you also want to enhance yourselves ,I suggest that you choose the second choice ,econ as major and account as minor for nowadays econ is the most popular major in our society and with account as minor ,you are ought to be more competitive in the persuit of your idol position .
Just my suggestion .I hope I can help u .Wish u a good success

感觉简述的话应该是：
accounting is the language of business,which is a system of financial transactions used by internal and external users.

如果不考虑这两个城市的差异,任何比较都言之过早

您好,知道团队【快乐喜羊羊】副团长绿火27很荣幸为您
【many people aged under 26 study for career, accounting for 80 percent.】标准翻译：许多26岁的人的研究生涯,占百分之80.
所以accounting for 80 percent指的是占所有年龄段的人的百分之80

满意请采纳,谢谢您的支持!

Accounting Class 1

供参考：
1.《会计英语》首都经贸出版社
2.《会计英语》人民出版社
3.《柏氏会计英语便携词典》 作者：希格尔 吉林科学技术出版社
等等

权责发生制的目标是为了解释本期,在这样的周期下,金融影响对交易实体以及其他一些情况和环境的影响,以至于这些金融影响是可辨别和测量的.

是三重底线报告会计

drawing is the business owner taking money out of bank straight for his own use.
drawing is called withdrawal sometimes and it normally appears on P&L report after net profit. it brings down the net profit figure to the amount of retained profit.
say a company has 12k net profit and the owner has taken 2k at some stage, so the retained profit would be 10k which will then go to balance sheet under owner's equity.
normally owners' wages go under salary expense too but it depends on the company structure, they may go under withdrawal too sometimes if it's a sole trader or partnership because they can take whatever they want as salary and it's in nature a WITHDRAWAL instead of a regular salary.
hopefully that helps.

minority interests=non-controlling interests
If it appears in adjusting parent entity's proportionate share,then it can be interpreted as minus/subtract.
Elsewise,better to treat it as adv.,which modifies the degree of increase.
Best wishes to myself!

车辆调整增值税,其会计价值
希望可以帮到你.

财务会计第四编辑
Robert K. Eskew或丹尼尔L. Jensen
Published McGRAW小山, INC.
Accounting是辨认,测量,记录和传达经济信息的过程由信息的用户允许消息灵通的评断和决定. 会计是其中一现代社会的最根本的活动. 实际上每个正式组织有收集关于它的活动的经济信息,并且总结信息并且传达它对感兴趣的人的一个会计系统.
Accounting辨认,测量,记录并且传达关于称会计实体的组织的经济信息. 会计实体是有一个身分分别于那它的所有者和经理,并且为的组织哪些会计记录被保留,并且报告发布会计.

that指代的是concept概念 that of the entity 实体概念

外勤:[ wài qín ]
1.work done outside the office

其他的OK, 可以明白,但第一句太长了:
Accounting is the circulating medium to vouchers [ 这里很乱.什么意思?]
The aid of extraordinary specialized methods, accounting and monitoring systems providing accounting information to the interested parties involved in the operation management, aimed at improving the economic efficiency of an economic management activities.[?]

usiness administration in accounting
在会计业务管理
双语对照
例句:
1.
John majored in accounting and business administration in harvard.
约翰在哈佛大学专业是会计和工商管理.
2.
I've worked on bachelor's degrees in hospitality,business administration,and accounting.
我写过酒店管理、企业管理、财会专业的学士学位论文.
3.
In fact,he has only earned a degree in business administration with anemphasis in accounting.
但实际上他只获得了企业管理专业的学位,主修会计学.
4.
He graduated from manchester metropolitan university with a first classhonours bachelor's degree in accounting and finance.He has also obtainedthe executive master's degree in business administration from the pekinguniversity in 2009.
他毕业於英国曼彻斯特大学,为一级荣誉生,获会计及财务管理学士学位,并於2009年获得北京大学高级管理人员工商管理硕士学位.

off balance sheet finance is a method of creative accounting.
To be specific,they could be respectively defined as:follow,
the creative accounting
accounting practices that may follow the letter of the rules of standard accounting practices,but certainly deviate from the spirit of those rules.They are characterized by excessive complication and the use of novel ways of characterizing income,assets,or liabilities and the intent to influence readers towards the interpretations desired by the authors.
the off balance sheet finance
A form of financing in which large capital expenditures are kept off of a company's balance sheet through various classification methods.Companies will often use off-balance-sheet financing to keep their debt to equity (D/E) and leverage ratios low,especially if the inclusion of a large expenditure would break negative debt covenants.
By the way,I am kind of expertised in doing them~hahaha

人各有所好

金融会计报告中的内容和结构比管理会计中更稳定

$17996×6%×(31÷365)=$91.7056…≈$91.71
all accrual adjustments are based on 365 days
所以你应该精确到天数来调整
从而
31/12/20XX
Dr Account Receivable $91.71
Cr Invstmnt Gain $91.71

1、1、早期的传统的会计职能被界定为核算与监督.Early definition of accounting tended on the traditionalCheck and supervisefunctions of the account
2The simplest form of the account is known as the "T" account,because it resembles the letter "T".最简单的帐户形式被称为T型帐,因为他的形状好象字母T.
4、In some industries,it is common to give discounts for early payment called trade discount在某些行业,一般会给提前付款折扣叫商业折扣
3、The simplest and most flexible type of the journal is Card Book最简单和最灵活的分类账是卡片账
5、The double-entry system is based on the principle of duality 复式记账法是基于对称原理

Accounting is the process of communicating financial information about a bussiness entity to users such as shareholders and managers.the communication is generally in the form of financial statements that show terms the economic resources under the control of management.
Management in all business and organizational activities is the act of getting people together to accomplish desired goals and objectives using available resources efficiently and effectively.
Management comprises planning ,organizing ,staffing,leading or directing,and controlling an organization or effort for the purpose of accomplishing a goal.

过分包装是有不同理由的.
你不要按字面来翻译,不答中文习惯.知道大致意思后,用中文方式表达出来.

INTERNAL CONTROL DOCUMENTATION GUIDE The material which follows was designed as an aid in reviewing internal controls. It consists of controls and suggestions for items which are recommended for the operation of an non-profit organization. GENERAL The following questions relate to the internal accounting controls of the overall organization. 1. Duties for key employees of the organization are defined. 2. An organization chart which sets forth the actual lines of responsibility. 3. Written procedures are maintained covering the recording of transactions. a. Covering an accounting manual b. Covering a chart of accounts 4. Procedures, chart of accounts, etc., provide for identifying receipts and expenditures of association dues or contributory funds by contributor. Account Number Guide: 001-049 Cash 150-299 Assets 576-599 Equity 050-099 Checking 300-399 Credit Cards 600-799 Income 100-149 Savings 400-575 Liability 800-999 Expense 5. The accounting system provide for accumulating and recording expenditures by cost category shown in the approved budget. 6. The organization maintain a policy manual covering a. approval authority for financial transactions and b. guidelines for controlling expenditures, such as purchasing requirements and travel authorizations. 7. There are procedures governing the maintenance of accounting records. a. Subsidiary records for accounts payable, accounts receivable, etc., are balanced with control accounts on a regular basis. b. Journal entries are approved and explained or supported. c. Accrual accounts provide adequate control over income and expense. d. Accounting records and valuables are secured in limited-access areas. 8. Duties are separated so that no one individual has complete authority over an entire financial transaction. 9. The organization use an operating budget to control funds by activity? 10. Controls are in place to prevent expenditure of funds in excess of approved, budgeted amounts. For example, purchase requisitions are reviewed against remaining amount in budget category. 11. The organization has obtained fidelity bond coverage for responsible officials? 12. Financial reports are prepared for required accounting periods? CASH RECEIPTS The following conditions are indicative of satisfactory controls over cash receipts. 1. The individual responsible for the cash receipts function does not sign checks or reconcile the bank accounts and is not responsible for noncash, accounting records, such as accounts receivable, the general ledger, or the general journal. 2. Receipts are deposited promptly and intact. Incoming mail: 1. Remittances are listed on a control sheet or other mechanical device for comparison with the bank deposit tickets. 2. Check remittances are restrictively endorsed by the person opening the mail. 3. The person receiving cash does not have the authority to sign checks and reconcile bank accounts and does not have access to accounting records other than cash receipts. BILLINGS AND RECEIVABLES The following conditions are indicative of satisfactory control over billing and receivables. 1. Detailed receivable records are periodically balanced with the general ledger control accounts. 2. An aged trial balance of receivables is periodically prepared and followup action is taken on overdue balances. 3. There are procedures to control the receipt of funds for miscellaneous transactions, such as (a) the sale or rental of property and equipment and (b) income from investments. 4. There are controls over advances to and receivables from employees. PURCHASING, RECEIVING AND ACCOUNTS PAYABLE The following conditions are indicative of satisfactory control over purchasing, receiving, and accounts payable. 1. Prenumbered purchase orders are used for all items of cost and expense. 2. There are procedures to insure procurement at competitive prices. 3. Invoices are matched with purchase orders and receiving reports. 4. When accrual accounting is required, the organization has adequate controls, such as checklists for statement-closing procedures, to insure that open invoices and uninvolved amounts for goods and services received are properly accrued or recorded in the books or controlled through worksheet entries. 5. There is adequate segregation of duties in that different individuals are responsible for (a) purchase (b) receipt of merchandise or services, and (c) voucher approval. CASH DISBURSEMENTS The following conditions are indicative of satisfactory controls over cash disbursements. 1. Duties are adequately separated, different persons prepare checks, sign checks, reconcile bank accounts, and have access to cash receipts. 2. All disbursements are properly supported by evidence of receipt and approval of the related goods and services. 3. Blank checks are not signed. 4. Unissued checks are kept in a secure area. 5. Bank accounts are reconciled monthly. 6. Bank accounts and check signers are authorized by the board of directors or trustees. 7. Petty cash vouchers are written in ink and are required for each fund disbursement. 8. Petty cash is reimbursed by check and disbursements are reviewed at that time. PAYROLL The following conditions are indicative of satisfactory controls over payroll. 1. Written authorizations are on file for all employees, covering rates of pay, withholdings, and deductions. 2. The organization has written personnel policies covering job descriptions, hiring procedures, promotions, and dismissals. 3. Adequate timekeeping procedures, including the use of timeclocks or attendance sheets and supervisory review and approval, are employed for controlling paid time. 4. Other key payroll and personnel duties, such as timekeeping, salary authorization, and personnel administration, are adequately separated. 5. Procedures are adequate for controlling (a) overtime wages, (b) overtime work authorization, and (c) supervisory approval of overtime. PROPERTY AND EQUIPMENT The following conditions are indicative of satisfactory control over property and equipment. 1. The organization have established policies covering capitalization and depreciation. 2. Executive authorization and approvals are required for originating expenditures for capital items. 3. There are detailed records showing the asset values of individual units of property and equipment. 4. Detailed property records are periodically checked by physical inventory. 5. Differences between book records and physical counts are reconciled and the records are adjusted to reflect shortages.
希望采纳

1.The dual entry nature of accounting leads to misstatements influencing at least two accounts.In most cases,misstatements have an influence on a balance sheet as well as the income statement account.Consequently,auditors must design the audit so as to discover the most negligible misstatement that is likely to affect users of the financial statements.Unless the audit is designed to do so,the financial statements cannot be assured to be free of mateiral misstatements.
2.If management fraud is highly likely to occur,it increases the possibility of individual account misstatements that exert the same directional effect on net income (i.e.overstatement of asset accounts and understantement of liablility accounts).In the second place,if management fraud rarely occurs,it increases the possibility of individual account misstatements that have an offsetting influence on net income (i.e.overstatement of some asset and liability account misstatements and understantement of other account misstatements).

I see a document type field on selection screen of TCode PRFI (Transfer to FI program RPRFIN00_40).If I change document type on variant,it is generating error message "E F5151 Incorrect doc.no.$ select document number between ." while running posting program RPRPOSTD.Please post your experiences if you come across these kind of problems.Thank you.KSRM 查看原帖

会计定义：会计是一种记录商业经济行为并能够对公司经济运营状况作出预测的经营管理体系.

这个会计原则要求企业使用
权责发生制
会计
.配比原则要求费用相匹配
与收入.例如,销售佣金费用应该
报告期间的销售额(而不是报道
期当佣金支付).工资以员工
计入在星期当员工工作和没有
当员工在本周支付.如果一个公司同意给它的
员工收入的1%作为奖金2010 2011年1月15日,
公司应该报告奖金作为费用在2010年和年的金额
无薪在2010年12月31日作为一个责任.

The set of accounting procedures within which managers have discretion is called the "accepted set...
经理人拥有"酌情决定权"的一系列会计流程被称为"成例（这个是意译的）".这些流程由缔约方自由指定.一般来说,在不同的公司中,由于成本-利益的约束条件不同,对会计方法的 管理上的酌情决定权（即 成例）也是不同的.不同的约束条件产生了各种各样的"适用的"会计准则,其中有些甚至都不含有政府制订的强制会计标准.这些约束条件因为外聘核算师的存在而得到强化.针对经理人可能存在的"偏机会主义"的决定会计方法的行为,"成例"中包含了 "保守的"（即,低成本的）和"客观的"（即,可确认的）会计流程.
祝好!

答案是majoring.你对非谓语动词的时态理解有误.非谓语动词的时态只是表示和谓语动词的时间关系,比如在本句中,我们填majoring是因为句子的主语I和major是主动关系.再举一个例子：Having finished his work,he went home happily.本句中,之所以用having finished这种形式是因为finish动作发生于句子谓语动词went之前,并且句子主语he和finish之间是主动关系.希望我的解释能对你有所帮助.