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Tongyu Zhang

English to Chinese

accounting

finance

market research

10
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Term Concepts

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accounting

finance

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Sample Translation Accounting

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Source (English)	Target (Chinese)
Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business.	财务会计是会计领域中关注对商业活动中财务交易信息的记录汇总、分析和报告披露的会计类别。
This involves the preparation of financial statements available for public consumption.	这其中包括了对公众披露的财务报告的编制工作。
Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes.	通常，股东、供应商、银行、雇员、政府机构、企业主和其他股票持有者，由于决策活动的需要，是典型的会计信息预期使用者。
Financial accountancy is governed by both local and international accounting standards.	财务会计由本地和国际会计准则规范。
Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction.	一般公认会计准则（GAAP）是美国管辖权范围内财务会计指引的标准框架。
It includes the standards, conventions and rules that accountants follow in recording and summarising and in the preparation of financial statements.	它包含了会计人员在记录、汇总财务信息和编制财务报告时应遵守的标准、惯例和规范。
On the other hand, International Financial Reporting Standards (IFRS) is a set of passionable accounting standards stating how particular types of transactions and other events should be reported in financial statements.	另一方面，国际财务报告准则（IFRS）是一套关于特定的交易和其他事项应当如何在财务报告中披露的会计准则。
IFRS are issued by the International Accounting Standards Board (IASB).	国际财务报告准则是由国际会计准则委员会（IASB）制定和发布的。
With IFRS becoming more widespread on the international scene, consistency in financial reporting has become more prevalent between global organisations.	随着国际财务报告准则得到越来越广泛的使用，在全球化的情境中，跨国组织间财务报告的一致性得到了进一步的提升。
While financial accounting is used to prepare accounting information for people outside the organisation or not involved in the day-to-day running of the company, management accounting provides accounting information to help managers make decisions to manage the business.	财务会计为来自企业或组织外部，未参与日常经营活动的使用者提供了会计信息，而与此同时，管理会计为管理者提供了企业或组织的经营决策所需的会计信息。

China

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April 2024

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Translated 10 translation units
in the fields of accounting and finance

Language pair: English to Chinese

Dec 24, 2018

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