【会计的英文】求关于会计的英文作文!以Accountinginthemoderntime...

【会计的英文】求关于会计的英文作文!以Accountinginthemoderntime...

【答案】 Accounting:The Language of Business
　　Accounting has been called the language of business.Throughout our early education we learned the vocabulary and other basic elements of the English language,or another language,so that we would be able to communicate effectively.The purpose is the same for accounting.Most of you will not become accountants.You may be self-employed or employed by others in a business (a manager,banker,or investor) and will use accounting information,whether you know it or not.
　　In order to understand and to use accounting information most effectively,you must have a solid grounding in its fundamentals.The finer points of accounting are things that you will probably never encounter in your business transactions,but you will know how to read those important financial statements and how to effectively use the material that will emanate from your computerized financial system.
　　Accounting information has been useful for hundreds of years.The double-entry framework was first described in a book written by Luca Pacioli,a fifteenth-century Italian monk and mathematician,although its origins can be traced back another 300 years.The formal structure for processing financial transactions is at least 700 years old.
　　What is the definition of accounting?Accounting is the process of providing quantitative information about economic entities to aid users in making decisions concerning the allocation of economic resources.The process of providing such information necessitates a series of activities leading up to and including the communication of accounting information.These activities are:Identifying the information,measuring,recording,retaining - and then communicating it.
　　In accounting,numbers are numbers of dollars.Economic entities means not only all types of businesses,but also hospitals,charitable organizations,churches and synagogues,municipalities,governments,and other organizations whether for profit or not-for-profit.Accounting,as defined here,applies to all of these.
　　Decisions concerning the allocation of economic resources include,among others,whether to buy,sell,or hold investments,whether to extend credit,and whether to manufacture and sell a particular product.
　　The term accounting theory is commonly used,but it has no unified,standardized definition.Very closely related to the realm of accounting theory is the area of measurement.Measurement is concerned with the process of assigning numbers to the attributes or characteristics of the elements being measured.
　　In addition to accounting,accountancy has emerged as a profession,alongside the professions of medicine and law.The study and practice of accountancy requires a broad understanding of concepts in such areas as economics,sociology,psychology,and public administration,as well as in-depth knowledge of specialized accounting areas.The three main fields of accountancy include Public accounting,managerial accounting,and governmental and quasi-governmental accounting.Each of these fields has several accounting specialty and sub-specialty areas.

这个答案应该是对的