会计学的中英解释。
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Accountancy (profession)or accounting (methodology) is the measurement, statement, or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies. The terms derive from the use of financial accounts. 会计职业或会计(方法),是衡量,声明,或者提供关于金融信息主要采用经理、投资者、税务机关和其他决策者制定资源配置决策、组织机构、公司内部和公共机构。这个条款起源于使用财务帐目。 Accounting (Definition) is a service activity. Its function is to provide quantitative information primarily financial in nature, about economic entities, that is intended to be useful in making economic decisions, and in making reasoned choices among alternative courses of action. [2] 会计(定义)是一种服务的活动。它的功能是提供定量信息主要金融在大自然中,关于经济实体,旨在成为有用的经济决策,并在理性选择的行动方针中。 It is also the discipline of measuring, communicating and interpreting financial activity. Accounting is also widely referred to as the "language of business".[3] 它也是学科的测量、沟通和解释财务活动。会计也广泛被称为“商业语言" Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarised, interpreted, and communicated; for public companies, this information is generally publicly-accessible. By contrast management accounting information is used within an organisation and is usually confidential and accessible only to a small group, mostly decision-makers. Tax Accounting is the accounting needed to comply with jurisdictional tax regulations. 财务会计核算和历史的一个分支,包括财务信息的过程就是一个业务记录、分类、归纳、解释和交流,为上市公司,这个信息通常是公共。通过对比管理会计信息是用在一个组织,通常是保密的,只有一个小组,大多决策者。税务会计是会计需要遵守管辖权税收的规定。 Practitioners of accountancy are known as accountants. There are many professional bodies for accountants throughout the world. Many allow their members to use titles indicating their membership or qualification level. Examples are Chartered Certified Accountant (ACCA or FCCA), Chartered Accountant (FCA, CA or ACA), International Accountant (FAIA or AAIA),Management Accountant (ACMA, FCMA or AICWA), Certified Public Accountant (CPA) and Certified General Accountant (CGA or FCGA). 练习者的会计被称为会计师。有许多专业机构对会计师遍布世界各地。许多允许他们的成员使用标题显示其会员或资质等级。注册会计师(例子),或者FCCA ACCA注册会计师(FCA、钙、醋酸等)、国际会计(FAIA或AAIA),管理会计(ACMA,FCMA或AICWA)、注册会计师(CPA)和会计或FCGA排气口。 Accountancy or accounting is the system of recording, verifying, and reporting of the value of assets, liabilities, income, and expenses in the books of account (ledger) to which debit and credit entries (recognizing transactions) are chronologically posted to record changes in value (see bookkeeping). Such financial information is primarily used by lenders, managers, investors, tax authorities and other decision makers to make resource allocation decisions between and within companies, organizations, and public agencies. Accounting has been defined by the AICPA as " The art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof." [2] 会计或财务系统的记录和报告,审核、价值的资产、负债、收入和支出在帐簿(分类),借方和贷方参赛交易)是按时间顺序(识别记录变化张贴价值(见记帐)。这样的财务信息主要是用贷款、经理、投资者、税务机关和其他决策者制定资源配置决策、组织和企业之间,公共机构。会计是由AICPA作为“艺术的记录、分类、汇总在一个重要的方式,从钱的角度说,交易和事项的,至少,财务特征,并解释结果。” The word Accountant is derived from the French "Compter' which took its origin from the Latin "Computare". As a proof of its derivation the word was formerly written in English "Accomptant", but in process of time the word which was always pronounced by dropping the "p" became gradually changed both in pronunciation and in orthography to its present form. From the word Accountant the term Accountancy is derived. 这个词的会计来源于法语”Compter ',把它的起源自拉丁语的“Computare”。作为证明其出处的话从前用英文写的“Accomptant”,但随着时间的推移这个词总是很明显,“p”变得逐渐变都在发音和拼写到目前的形式。从会计学期会计。 本文来源：https://www.wddqw.com/doc/469322dc856a561252d36fec.html