关于会计的英语文章及翻译
随着我国加入了WTO,对外交流不断扩大,对外经济业务也不断增涨。社会及用人单位对会计人员专业英语(会计英语)水平的要求越来越高。下面是店铺带来的，欢迎阅读!
关于会计的英语文章及翻译1
校本课程China's top banking regulator on Friday warned of growing risks to the country's financial system as a result of an unprecedented expansion in new loans and urged the country's lenders to improve their internal management.
The statement by Liu Mingkang, chairman of the China Banking Regulatory Commission, may signal a more asrtive stance from the body in the build-up to a top-level Communist party meeting scheduled for November that will t the country's economic agenda for the coming year.
Chine financial institutions extended Rmb8,185bn ($1,199bn) in local currency loans in the first eight months of this year, an increa of 164 per cent from the same period in 2008,
a credit binge analysts say has been facilitated by a rious relaxation in lending standards.
“This year, all kinds of risks have arin in the banking ctor along with the rapid credit expansion,” said Mr Liu in a written statement. “Banking institutions should always stick to the bottom line of compliance management, to lay a solid foundation for risk management.”
For most of this year, the CBRC has been an almost lone voice within the government urging caution over the rapid loan growth and the potential for a future shock to the system.
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China's economic recovery has been largely fuelled by the flood of credit from the state-controlled banks but this has prompted fears of fresh bubbles forming in the property and equities markets and raid the prospect that growth could falter as lending returns to a more sustainable level.
“This is a high-risk strategy, since in prior eras, massive Chine loan growth eventually led to massive Chine non-performing loans and a banking ctor that had to be recapitalid,” Michael Cembalest, chief investment officer at JPMorgan Global Wealth Management, said in a recent report.
“The removal of loan quota limits once the global recession hit may have unleashed a torrent of relaxed underwriting standards that will not be visible until the next downturn.”
中国银行业最高监管机构上周五警告，由于新增贷款的空前扩张，中国金融体系面临的风险正日渐增加。该机构敦促中国国内银行加强自身的内部管理。
中国银监会(CBRC)主席刘明康的声明，可能表明了在定于今年11月举行的共产党高层会议前夕，银监会所采取的更为坚定的立场。11月份的会议将确定中国来年的经济日程。二元一次方程组练习题
今年前8个月，中国金融机构共发放人民币贷款8.185万亿元人民币(合1.199万亿美元)，较去年同期增长164%。分析师称，贷款标准的严重松动助长了此次信贷狂潮。
刘明康在一份书面声明中表示：“今年以来，随信贷投放快速增加，银行业各类风险有所抬
头……银行业金融机构要始终坚守合规经营底线，为风险管理打下坚实基础。”
今年大多数时候，中国政府内部几乎只有银监会一个部门一直在敦促，中国应对贷款快速增长及金融体系未来可能遭受冲击保持警惕。
中国的经济复苏主要受到国有银行信贷急剧增加的推动，但这已经引起了人们两方面的担忧，一是房地产与股票市场可能正在形成的新的泡沫，二是随着贷款回到更可持续的水平，经济增长可能会动摇。歌乐山森林公园
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摩根大通全球财富管理(JPMorgan Global Wealth Management)首席投资官迈克尔•切巴莱斯特(Michael Cembalest)最近在一份报告中表示：“这是一个高风险策略，因为在之前的年代，中国贷款的大举增长最终都会导致不良贷款的大举增加以及必须对银行业进行注资。”cfl
“全球衰退来袭之际取消贷款配额限制，可能形成了宽松贷款标准的急流，要到下一场衰退出现时才能显现出来。”
关于会计的英语文章及翻译2
The Conventions of Contemporary Accounting
内地男明星
Accounting conventions are concepts and rules which have been accepted in performing bookkeeping and accounting. It came from a careful obrvation of accounting practice which revealed patterns of consistent behavior. The existence of conventions was not generally recognized by accountants until the 20th century. They were developed to aid accountants in exercising judgment and estimation in order to limit likely differences in recording similar events by different accountants. The principal convention of contemporary accounting will be discusd.
THE ENTITY CONVENTION Contemporary accounting divides the community into parate units called “accounting entities”. For each accounting entity a lf-contained, double-entry accounting system is employed. Transactions between accounting entities are recorded in the accounts of both entities. Each accounting entity interprets transactions from its own viewpoint. For example, the same transaction may be recorded as a sale by one accounting entity and as a purcha by another. Similarly, one accounting entity may record a transaction as an investment, while the other accounting entity may record it as a capital contribution.
In any particular ca the identification of the accounting entity may be difficult. Consider,for example, the ca of a large chain of retail stores. Is the accounting entity the whole business, a regional operation, a single store or a single department in that store? The answer can be found only by looking at the organization of the business. If a department has its own accounting system and records transactions with other departments, then it is an entity for accounting purpo. If it has no records, then it is not an accounting entity. The accounting entity is, therefore, identified as the smallest unit of activity with a lf-contained accounting system。
日本和歌THE “GOING CONCERN” CONVENTION Contemporary accounting assumes the entity will remain in operation for the foreeable future. This assumption is known as the “going concern” or the “continuity” convention. This assumption does not refer simply to its continued existence. It also assumes that it will continue in the same line of business as tho in which it is cur-rently involved，
