会计 外文翻译 外文文献 税务会计

会计 外文翻译 外文文献  税务会计
会计 外文翻译 外文文献  税务会计

Tax Accounting

(From: Sun Kun. English Langusge in Accounting. Dongbei University of Finance & Economics Press, 2006.)

Tax accounting is a branch of accounting that involves determining the correct liability-that is, the amount owed-for taxes, and preparing the necessary tax-return forms.

Income taxes are a major concern to businesses as well as to individuals. Unfortunately, businessmen themselves often do not understand the tax laws, and they must therefore depend on the advice of tax accountants and lawyers. A tax accountant must have a thorough knowledge of the tax code of his or her country and of any divisions within it that have the power to levy, or impose, taxes.

It is easy to appreciate the impact of income taxes on business. Careful planning designed to decrease the tax liability to the lowest level is thus a major concern of business. This planning is made possible by various provisions in the tax laws that offer alternative methods for handling particular transactions or accounting procedures. One alternative may thus have a significant tax advantage over another, resulting in either a tax saving, or postponement of the tax liability. A business can pay substantially more taxes than necessary if the wrong financial decision is made. Among these potentially significant decisions might be included the form of business under which to organize, whether or not to set up multiple corporations, and which accounting methods should be used to deal with inventory and depreciation.

CHOOSING THE RIGHT FORM OF ORGANIZATION . There are three major forms of business ownership: the single proprietorship, the partnership, and the corporation. Tax laws vary considerably for each of these. In the case of both the individual proprietorship and partnership forms of business, income is taxed to the individual proprietor or partners. The owners of these businesses therefore pay the progressive income tax rate for individuals on their business income. A progressive income tax is one that charges a higher rate for higher earnings.

Corporations, on the other hand, are subject to a tax on their profits, while the stockholders of a corporation are also taxed at the individual rates on the dividends they receive from these profits. Dividends are paid out of the corporation's earnings. The corporation is not allowed a deduction for the dividends it pays out when its taxable income is computed. This results in double taxation of the corporation's

income.

In certain eases, the double tax is eliminated or reduced under special provisions of the tax laws. Under one provision, the taxpayer receives a dividend exemption (income not subject to taxation) up to $ 100 for dividends received during the tax year. Another provision allows a corporation to be taxed as partnership if it meets the following requirements for a small business:

(a)It is a domestic, rather than a foreign corporation.

(b)It has no more than fifteen stockholders.

(c)All the stockholders are didferent people.

(d)No stockholder is a nonresident alien.

(e)There is only one class of stock.

While the small-business corporation can save a great deal in taxes by being taxed as partnership, it keeps the other nontax advantages, such as limited liability.

Other income tax advantages often encourage the corporate form of organization. One of these is the possibility of selling the business or liquidating it; that is, of going out of business and disposing of the assets. When this occurs, it is possible to obtain long-term capital-gains treatment. A long-term capital gain is a profit on the sale of a capital asset that has been owned for a specified period. Long-term capital gains get preferential tax treatment-that is, half the rate applied to other kinds of income. A second possible tax advantage of the corporate structure is the deferral or postponement of double taxation by simply not paying dividends. A third is the flexibility that comes from being able to time the distribution of earnings so that they occur during the years in which the owners have the lowest tax liability. A fourth advantage is income splitting. This is a provision of the tax laws that allows the owner of a corporation to divide dividend payments from the corporation among members of his family by having each one own some of the stock. A fifth possible advantage is related to fringe benefits, such as group life insurance, medical payment plans, and wage continuation plans, that provide for full or partial payment of wages and salary to the employees during sickness. Many of these fringe benefits are encouraged in the tax laws by allowing deferred tax payments.

CHOOSING THE RIGHT ACCOUNTING METHODS. The choice of one method or procedure over the possible alternatives can lead to a tax advantage.

Some methods of accounting for depreciation offer a tax advantage. For example, in the declining-balance method, a greater percentage of the cost of a fixed asset is

figured for the earlier years of the life of the asset. The result is that part of the tax liability is deferred until later years.

There is also a special tax credit for investment in most kinds of depreciable assets, with the exception of buildings that are acquired and placed in service. This credit was instituted as means of stimulating new investment in productive facilities.

There are also different accounting methods for the inventory, commonly known as Fifo and Lifo. The Lifo method may be better from a tax standpoint since this method results in a lower tax liability in a period of rising prices. Under Lifo, the higher-priced goods are depreciated in the accounting period.

A tax advantage also exists for businesses-that sell merchandise for personal use. These sales are often made on the installment basis, with payments spread over a period of weeks, months, or perhaps even years. For tax purposes, it is permissible to report the profit from sales during the years in which the actual payments are made rather than during the year of the original sale.

A tax advantage is also available to the holders of most depletive assets-those which are used up, or depleted, over a period of time-like oil, natural gas, uranium, or coal. The taxpayer who owns assets of this kind is allowed a deduction on the gross income derived from the asset. The deduction is known as a depletion allowance; because of the economic importance of many of the depletive assets, the percentages allowed to the taxpayer are of great political concern.

ACCOUNTING FOR INCOME TAXES. The basic accounting procedure for computing income taxes is relatively simple. The final or estimated tax liability is charged to the Income Tax Expense account and is deducted on the income statement. The liability is credited to the Estimated Income Taxes Payable account and is then classified as a current liability on the statement of financial position. There are, however, accounting problems that arise in regard to income taxes. These problems result from differences in the amount of taxable income and the amount of income reported on the income statement. This may result from the use of different accounting methods for tax purposes.

CHINA'S TAX SYSTEM. The well-to-do in China have snubbed their government. In 2007 for the first time, anyone earning more than 120,000 yuan ($15,000) annually is supposed to file a personal income-tax return. Yet by the deadline of April 2nd(extended by a couple of days because of low compliance), only a small minority had done so. Threats of massive fines have gone unheeded.

The government’s embarrassment was evident when it missed its own deadline of April 10th for announcing the total tally of tax returns completed. But officials have estimated the number is around 1.6m. The number of those required to file is widely reported to be 6m-7m and could well be much higher. Those who have done so already are mostly wage earners who have tax deducted from their salaries and feel they have no option but to report their incomes because they are already in the tax authorities’ records.

A big difficulty for tax officials is that even some of the government’s own media have broken ranks and sugges ted that the middle classes’ obvious disdain for the new requirement may not be unreasonable. Confusingly, the annual tax return does not supersede an existing monthly requirement to report and pay tax on non-tax income if total earnings exceed a certain threshold. A newspaper run by the state prosecutor’s office argue that the tax administration had no legal authority to fine people for failing to fill out returns relating to income on which they had already paid tax.

But very few bother to pay personal income tax unless it is deducted automatically. As some Chinese newspapers have pointed out, this is partly because many Chinese believed they get little in return for their taxes. They have to pay through the nose for health care and for decent education for their children. They are also resentful that few officials pay tax, even though many have big incomes from shady dealings.

Even the words “no taxation without representation” have found their way into print, in an article in the “information times”, a go vernment owned newspaper in the southern city of Guangzhou. Noting that half of the delegates to China’s legislature were officials, the newspaper reported that commentators had pointed out that the parliament should have “fewer officials and more taxpayers”: an interesting distinction suggesting the taxman has struck a raw nerve.

税务会计

税务会计是会计的一个分支,其主要内容是如何确定正确的税务负债数额,编制纳税申报单。

所得税不论对企业还是对个人都是关系重大的一个事项。但遗憾的是企业家本身往往不懂税法,他们必须依赖于税务会计和律师们的建议。一个税务会计师必须对本国的税法有彻底的理解,并且要了解有权课税的有关部门。

我们很容易看清楚所得税对企业经营的影响,因此企业所关心的一个主要问题就是如何进行税务规划,将应付税款降低到最小数额。做税务规划是十分必要的,因为税法中有不同的条款,这些不同的条款给企业处理某些经济业务提供了多种方法可供选择,这种处理方法可能较之于另一种处理方法在纳税方面有很大的优越性,表现为纳税节省或延后纳税。如果企业做出了错误的财务决策,可能就要多支付很多不必要的税款。在这方面,企业需要作出的重要决策包括:以何种形式组建企业,是否建立多分支机构、多种经营的股份有限公司,选择什么方法去处理存货和折旧。

选择恰当的企业组织形式企业的组织形式主要有三种:独资企业、合伙企业和股份有限公司,适用于这三种组织形式的税法规定有很大的差别。对于独资企业和合伙企业来说,只针对独资企业的业主和合伙企业的合伙人征收所得税,他们从企业所获得的收入要按累进税率缴纳所得税。所谓累进所得税就是收入越高,所使用的所得税率就越高。股份有限公司要按公司的收入计算缴纳所得税,同时,股份邮箱公司的股东从企业分的的股利还需按个人累进计算缴纳所得税。公司当然是用公司的收入支付股利,在计算应纳税所得额时,公司可不可以将其已经支付的股利从收入中扣除,因此,公司的收入实际上就承受了双重课税。

在某些特定的情况下,按税法的某些具体的条款,可以避免双重纳税。有一项条款规定,纳税人在纳税年度可以享受限额为100美元的免税股利;还有一项条款规定,如果股份有限公司满足下列适用于小企业的一些条件,就可以按合伙企业形式计算缴纳所得税:

(1)股份公司是一个国内企业,不是一个外国企业;

(2)股份公司的股东不超过15人;

(3)全部股东由不同的人员组成;

(4)股东中没有外国人;

(5)公司只发行一种股票。

这类小型的股份有限公司由于按合伙企业组织形式所得税,可以节约大量的税款,同时他们还享受了其他非税务方面的优越性,如有限的责任等。

在交纳所得税方面,股份有限公司的组织形式也有一些优越性,其中之一

就是可以将公司卖掉或清算掉,也就是让公司解体,将资产处理掉。发生这种情况时,公司可能获得长期资本收益待遇。长期资本收益是指企业出售置存了一定期限的固定资产所获得的利润。长期资本收益可以享受优惠的纳税待遇,那就是,适用税率要比其他收入低一半;第二个可能利用的优越性是公司可以通过不支付股利的手段延迟双重纳税;第三个优越性是公司可以灵活地计划股利的发放时间,在股东们所得税负最低的年份里分配利润;第四个优越性是收益分割,所得税法中有一项条款允许股东将其从股份有限公司中所获得的股利收入在其家庭成员中进行分配,手段是让每位家庭成员都持有一些股票;第五个优越性与职工福利金有关,如职工集体人寿保险费、医疗费支付计划、连续工资计划,即在职工生病期间支付全额或部分工资,这些都属于职工资福利金。税法中对许多这类职工福利金允许延期支付税款。

选择正确的会计核算方法在可供选择的方法中选择恰当的会计方法和程序,也能带来纳税方面的利益。

有些折旧方法就能在纳税方面有利可图。比如,适用余额递减折旧法,在固定资产使用周期内的头几年,资产成本转化为费用的比例就大。这样做的结果是:企业可以延缓交纳一部分所得税,即在固定资产使用周期的以后几年才支付。

对投放于大多数使用中的应计折旧的固定资产方面的投资业享受税额减免,只是建筑物除外。这种减免是为了鼓励在生产性设施方面增加新的投资。

对于存货的会计核算业有不同的方法,即人们所熟悉的先进先出法和后进先出法。从纳税的角度来说,后进先出法更优越一些,因为在价格上升时期,采用这种存货的核算方法可降低所得税税负,因为在后进先出法下,价格较高的存货成本在当期转化为费用。

对于那些向私人客户销售商品的企业来说,也将享受到纳税优惠。这些销售常常是以分期付款的方式进行的,付款将分别在几个星期、几个月或几年里进行。从纳税目的出发,企业可以在实际收款的期间报告收入,而不在销售发生的期间里列示利润。

那些折耗性资产的持有者也享有纳税优惠,如石油、天然气、铀或煤这类会在一定期间里被耗竭的资产,被称为折耗性资产。拥有这类资产的纳税人可以从源于这类资产的总收入中扣除一定得数额,这种扣除被称为折耗性资产纳税优惠。由于许多折耗性资产在经济上的重要性,让纳税人享受一定扣减比例具有重大的政治意义。

所得税的核算计算所得税的方法比较简单,计算出来的应交所得税记入“所得税费用”账户,在利润表上要列示为减项,尚未支付的所得税要贷记“预计应付所得税”账户,在资产负债表中列示为一项短期负债。但是,关于所得税

的会计处理在会计上是有难题的,这些问题来自于应税收入额于利润表上的收入额的不一致,这又可能是由于为了计算所得税而采用了不同的会计方法所致。

我国的税收制度中国的有钱人怠慢了他们的政府。从2007年起,第一次,任何年收入超过120,000元人民币的人必须申请一份个人所得税申报单。然而,直到最后期限4月2日(由于低的同意率,最后期限已经延长了几天),仅有少部分人执行了这项命令。处以巨额罚款的威胁并没有引起人们的重视。

政府的尴尬是显而易见的,因为在4月10日,应该宣布纳税申报单完成总量的最后期限,它没有办法公布纳税单的完成总数。不过政府官员估计这个数字在 1.6m左右。必须提交这个申请的人数报道普遍被认为在6m-7m左右,而且很有可能远高于这个数字。那些已经提交申请的人多数为挣工资的人,他们的税是从工资里扣除的。他们感到除了上报收入之外没有其他选择,因为他们已经在纳税部门的数据库里了。

对于税收官员来说,一个大的困难是甚至一些政府自己的媒体都在唱反调:它们认为中产阶级对这条新规定显而易见的蔑视并非不可理解。令人费解的是,年纳税申报并没有取代已存在的月报税申报。而当总收入超过一个最低值时还需要为非税收收入纳税。令人费解的是,这个年纳税申报并没有取代一个已存在的月税收规定,即对于非税收收入,如果它超过一个规定值,每个月都需要上报并纳税。由政府的检查机关运营的一家报纸认为税收机关无权对不填与已纳税收入相关的申报表的人进行处罚。

但是很少有人主动缴纳个人所得税,除非它是自动被扣除。正如一些中国的报纸指出的那样,这部分是因为很多中国人认为,他们缴税后几乎得不到回报。他们需要花大价钱为医疗和为孩子能接受良好教育买单。同时他们觉得忿忿不平,因为几乎没有一个政府官员纳税,即使很多人从不正当交易中得到大笔收入。

在南方城市广州,一份政府所有的报纸《信息时代》的一篇文章中甚至出现“不纳税没有尊严”这样的话。注意到中国一半的立法代表是政府官员,报纸报道评论家已经指出国会应该由“更少的官员更多的纳税者”组成:这个有趣的现象表明收税员已经触碰到了一个敏感的神经。

会计外文翻译

Master's thesis, University of London Information technology and accounting management with the use is the relevant value of information analysis and use, and various factors of production based on the value creation of corporate accounting and management contributions to the study of accounting will be the main content. No use of information technology, there is any enterprise information and accounting information to promote the implementation of value chain management will lose technical support, there is no theory of innovation value chain management, accounting, and information technology development, there is no power. In this paper, the meaning of information to start, leads to the meaning of accounting information, accounting information describes the development process, the second part of the analysis of the status quo of accounting information, analysis of its use in the problems, the third part of the proposed accounting information on the implementation of the strategic analysis. Keywords: accounting, information technology strategy I. Introduction (A) Background The development of accounting information in China has gone through more than 20 years, accounting information theory and practical application of talent, the accounting information system software has gradually matured, and, and the production, supply and marketing, human resources management, cost control and other aspects of the formation of an integrated management information system software. But the company found accounting information in the status of the development of enterprises is extremely uneven, a lot of strength and standardized management of large enterprises have been using the integrated accounting information system "ERP" is the management software, and the introduction of new ideas with the value of the supply chain management chain management system, and also the majority of the total business is still in the initial stage of the use of computerized accounting, or even manually. Enterprise management is still in the coexistence of traditional and modern, our corporate accounting information so early, the senior co-existence of the phenomenon will not surprise. Accounting information must be improved to facilitate the management of change. The essence of the value chain to value chain to implement the core business processes node changes, if companies choose the value chain as the core business process change, business management will enable a major step forward, it promotes corporate accounting development of information technology. (B) Significance

零售企业营销策略中英文对照外文翻译文献

零售企业营销策略中英文对照外文翻译文献(文档含英文原文和中文翻译)

译文: 零售企业的营销策略 Philip Kotlor 今天的零售商为了招徕和挽留顾客,急欲寻找新的营销策略。过去,他们挽留顾客的方法是销售特别的或独特的花色品种,提供比竞争对手更多更好的服务提供商店信用卡是顾客能赊购商品。可是,现在这一切都已变得面目全非了。现在,诸如卡尔文·克连,依佐和李维等全国性品牌,不仅在大多数百货公司及其专营店可以看到,并且也可以在大型综合商场和折扣商店可以买到。全国性品牌的生产商为全力扩大销售量,它们将贴有品牌的商品到处销售。结果是零售商店的面貌越来越相似。 在服务项目上的分工差异在逐渐缩小。许多百货公司削减了服务项目,而许多折扣商店却增加了服务项目。顾客变成了精明的采购员,对价格更加敏感。他们看不出有什么道理要为相同的品牌付出更多的钱,特别是当服务的差别不大或微不足道时。由于银行信用卡越来越被所有的商家接受,他们觉得不必从每个商店赊购商品。 百货商店面对着日益增加的价格的折扣店和专业商店的竞争,准备东山再起。历史上居于市中心的许多商店在郊区购物中心开设分店,那里有宽敞的停车场,购买者来自人口增长较快并且有较高收入的地区。其他一些则对其商店形式进行改变,有些则试用邮购盒电话订货的方法。超级市场面对的是超级商店的竞争,它们开始扩大店面,经营大量的品种繁多的商品和提高设备等级,超级市场还增加了它们的促销预算,大量转向私人品牌,从而增加盈利。 现在,我们讨论零售商在目标市场、产品品种和采办、服务以及商店气氛、定价、促销和销售地点等方面的营销策略。 一、目标市场 零售商最重要的决策时确定目标市场。当确定目标市场并且勾勒出轮廓时,零售商才能对产品分配、商店装饰、广告词和广告媒体、价格水平等作出一致的决定。如沃尔玛的目标市场相当明确:

会计诚信外文翻译文献

会计诚信外文翻译文献 (文档含中英文对照即英文原文和中文翻译) 翻译: 摘要:会计诚信是经济社会发展的客观要求,是和谐社会建设的重要组成部分。然而,近年来发生的会计造假事件,已经严重的影响了社会经济秩序的正常于心和会计职业的信誉,使会计诚信缺失成为我国社会经济生活中的一个突出问题。诚信是会计的立身之本,本文针对会计诚信的问题,提出了会计诚信缺失的危害、原因,以及对会计诚信缺失的

解决对策进行了探讨,以维护和提高会计诚信的水平。会计诚信之本--不做假账 会计是诚信行业。会计的本质归根结底是一个字:?真?,会计的衰亡也是一个字:?假?!如果会计失之诚信,弄虚作假,欺诈舞弊,会计得以存在的基础就会随之崩塌,会计业的生命力也就随之完结。因此,?不做假账?,应成为会计诚信之本,应成为我们会计从业者的座右铭。本文就此谈点浅见 中国现代会计先父潘序伦先生指出:?立信,乃会计之本;没有信用,也就没有会计。?诚信是市场经济的基石,是会计工作的生命线,更是会计从业人员的安身之本、立业之基。不做假账,保证会计信息质量,是会计诚信之本。 朱镕基同志在世界会计师大会上曾经告诫:?所有会计审计人员必须做到‘诚信为本,操守为重,坚持准则,不做假账。’恪守独立、客观、公正原则,不屈从和迎合任何压力与不合理要求,不以职务之便谋取一已私利,不提供虚假信息。?这就要求会计人员在处理会计事务时,要客观、真实、公正地反映各项经济业务,不做假账,从源头上确保会计资料的真实性和可靠性。 一、严把原始凭证审核关,从源头上防止假账 原始凭证是经济业务发生时取得的书面证明,是证明会计事项发生的唯一合法凭证。由于在实际工作中?三无?发

会计外文文献翻译

会计外文文献翻译

原文题目:《评述教育会计专业》作者:迈克尔卡夫金原文出处:School of Accounting and Finance, University of Wollongong, Wollongong, Australia 会计教育会计教育。一般来说,从业者似乎已不愿想改变 - 要离开自己的舒适区 - 慢,并已承认在与伦理,环境恶化,全球化相关的地区更广泛的社会问题所提出的问题,增加业务的复杂性和其他一些因素我写我的一些挫折(卡夫金,1981 年)和左新西兰追求我在澳大利亚的学习和职业生涯。我后来成为澳大利亚的主要会计机构教育委员会主席。在这种角色我曾与新西兰身体的教育委员会的领导组织,并得到非常积极的态度,他们与澳大利亚的机构都对促进更“圆”大学会计教育方案(其中大部分出自从业者,学者的鼓励!)。最近在新西兰旅行,我一直很失望,观察什么似乎是一个这样做的目的完全逆转; 重点放在,由新西兰的专业团体,纯粹的技术能力,他们迫使大学遵守这一点 - 复仇的bean 柜台?什么也令人失望对我来说是由学术带头人的决心明显缺乏,使专业团体的“决定”什么通行证作为会计教育法规,如会计死记硬背。我观察到有什

么事我当作一个高级学者讨好自己的专业机构,而不是促进学科发展,将在二十一世纪更广泛的社会需要的知识要点。因此,我的评论是针对试图界定什么是专业会计师 - 毫无疑问,很多人可能不同意。我的目的是展示合作的重要性,而不是怀疑和无知的需要和应具有什么样的会计专业的各个部分努力。我并不想冒犯各位同事,而是试图提供一个什么样的我的看法是会计面临的问题和强调纪律,前进的方向,通过所有这些谁认为,在解决方案协助资讯科技合作是批判极大的社会问题。从业人员有一个会计的执业类别广泛的业余爱好,所以任何评论,我所做的非常广泛的推广。传统上,从业者已被注册会计师,会计师或公共部门私营会计师,但随着业务的日益复杂和商业机构在最近的时代,这些分类的界线变得越来越模糊。即使是会计师有与大,往往跨国公司,会计师事务所有关人士,并在小企业非常不同的具体利益与每个人 - 财务顾问,财务报表编制,税务顾问或核数师。然而,有票面21,2 172 学术的角度来看,一般来说,从业者似乎是什么学术可疑。显然不是所有从业者觉得这种方式,有的已经布满学术界

市场营销策略论文中英文资料对照外文翻译

市场营销策略 1 市场细分和目标市场策略 具有需求,具有购买能力并愿意花销的个体或组织构成了市场。然而,在大多数市场中,购买者的需求不一致。因此,对整个市场采用单一的营销计划可能不会成功。一个合理的营销计划应以区分市场中存在的差异为起点,这一过程被称为市场细分,它还包括将何种细分市场作为目标市场。 市场细分使公司能更加有效地利用其营销资源。而且,也使得小公司可以通过集中在一两个细分上场上有效地参与竞争。市场细分的明显缺点是,其导致了比单一产品、单一大市场策略更高的生产和营销成本。但是,如果市场细分得当的话,更加符合消费者的需求,实际上将生产更高的效率。 确定目标市场有三种可供选择的策略,它们是统一市场、单一细分市场和多重细分市场。统一市场策略即采取一种营销组合用到一个整体的、无差异的市场中去。采取单一细分市场策略,公司仍然仅有一种营销组合,但它只用在整个市场的一个细分市场中。多重细分市场策略需要选择两个或更多的细分市场,并且每个细分市场分别采用一种单独的营销组合。 2 产品定位 管理者将注意力集中于一种品牌,并以恰当的方式将其与类似的品牌相区分,但这并不意味着该品牌就一定能够最后赢利。因此,管理者需要进行定位,即塑造与竞争品牌和竞争对手的其他品牌相关的自我品牌形象。 市场营销人员可以从各种定位策略中加以选择。有时,他们决定对某一特定产品采用一种以上的策略。以下是几种主要的定位策略: 2.1与竞争者相关的定位 对一些产品来说,最佳的定位是直接针对竞争对手。该策略特别适用于已经具有固定的差别优势或试图强化这种优势的厂商。为排挤微处理器的竞争对手,Intel公司开展了一项活动使用户确信它的产品优于竞争对手的产品。公司甚至为电脑制造商出钱,让它们在自己的广告中带上“Intel Inside”标志。作为市场领导者,可口可乐公司推出新产品并实施其市场营销策略。同时,它密切注视百事可乐公司,以确保对主要竞争对手的任何一次巧妙、有效的营销举措采取相应的对策。 2.2 与产品类别和属性相关的定位 有时候,公司的定位策略有必要将自己的产品与其类别和属性相联系(或相区别)。一些公司尽力将其产品定位在期望的类别中,如“美国制造”。用一句某顾问的话来说,“当你说‘美国制造’的时候,有一种强烈的感情因素在吸引着你”。因此,一家名为Boston Preparatory的规模不大的运动服制造商正在运用这种定位策略,以期胜过那些并非所有产品都在美国制造的势力强大的竞争对手如Calvin Kiein和Tommy Hilfiger。 2.3 通过价格和质量定位 某些生产者和零售商因其高质量和高价格而闻名。在零售行业,Saks Fifth Avenue和Neiman Marcus公司正是定位于该价格—质量策略的。折扣店Target Kmart则是定位于该策略的反面。我们不是说折扣商店忽视质量,而是说它们更加强调低廉的价格。Penny's公司努力—并且大多获得了成功—通过升级高级服装线和强调设计者的名字将其商店定位于价格—质量策略上。 “品牌”一词是个综合性的概念,它包含其他更狭义的理解。品牌即一个名称和(或)标志,用以识别一个销售者或销售集团的产品,并将之与竞争产品相区别。 品牌名称由能够发音的单词、字母和(或)数字组成。品牌标志是品牌的一部分,它以符号、图案或醒目的颜色、字体的形式出现。品牌标志通过视觉识别,但当人们仅仅读出品牌名称的时候,品牌标志并不能够被表达出来。Crest、Coors、Gillette都是品牌名称。AT&T由醒目的线条构成的地球以及Ralph Lauren's Polo的马和骑手是品牌标志,而Green Giant(罐装冷冻菜蔬产品)和Arm&Hammer(面包苏打)既是品牌名称又是品牌标志。 商标是销售者已经采用并且受到法律保护的品牌。商标不仅包括品牌标志,如许多人所认为的那样,也包括品牌名称。1946年的The Lanham Art法案允许厂商向联邦政府注册商标,以保护它们免受其他厂商的使用或误

德国公认会计准则与国际财务报告准则下的盈余管理【外文翻译】

本科毕业论文(设计) 外文翻译 外文题目Earnings Management under German GAAP versus IFRS 外文出处 European Accounting Review 外文作者 Tendeloo, B.V., and Vanstraelen, A 原文: Earnings Management under German GAAP versus IFRS Abstract This paper addresses the question whether voluntary adoption of International Financial Reporting Standards (IFRS) is associated with lower earnings management. Ball et al. (Journal of Accounting and Economics, 36(1–3), pp. 235–270, 2003) argue that adopting high quality standards might be a necessary condition for high quality information, but not necessarily a sufficient one. In Germany, a code-law country with low investor protection rights, a relatively large number of companies have chosen to voluntarily adopt IFRS prior to 2005. We investigate whether German companies that have adopted IFRS engage significantly less in earnings management compared to German companies reporting under German generally accepted accounting principles (GAAP), while controlling for other differences in earnings management incentives. Our sample, consisting of German listed companies, contains 636 firm-year observations relating to the period 1999–2001. Our results suggest that IFRS-adopters do not present different earnings management behavior compared to companies reporting under German GAAP. These findings contribute to the current debate on whether high quality standards are sufficient and effective in countries with weak investor protection rights. They indicate that voluntary adopters of IFRS in Germany cannot be associated with lower earnings management. 1. Introduction The International Accounting Standards (IAS), now renamed as International Financial Reporting Standards (IFRS), have been developed to harmonize corporate accounting practice and to answer the need for high quality standards to be adopted in

会计职业道德的外文翻译学习资料

Under the financial crisis to rebuilding accounting occupation ethics question research literature review 徐珊珊 The financial crisis has become an indisputable fact, accounting occupation morals got be pounded badly, be placed in jeopardy of accounting integrity. The accounting personnel in the country, social interests and the interests of individual units, conflicts of interest, not the interests of the temptation of forgery, alteration in accounting information or collusion, lost the basic concept of legal system, in order to meet their own selfish desires and make the non moral behavior, these are serious impact on accounting occupation and the accounting information reliability. Therefore we must strengthen the accounting occupation morals construction, establish and perfect the accounting, auditing and relevant law laws and regulations, strengthen the audit organization and the supervision of public opinion, to strengthen the accountant occupation morals education and continuing education. The financial crisis, it is to point to a country or several countries and regions all or most of the financial indicators, sharp, and ultra-short-cycle deterioration. The accounting occupation morals is the accounting occupation activities that should be followed, reflect accountant occupation characteristics of occupation code of conduct and norms. The financial crisis as catalyst, which have been faced with the serious challenge of accounting occupation morals bottom line faced collapse, especially small and medium-sized enterprises in China faces sharp decline in the volume of trade and capital shortage of the double pressure, serious influence to the environment for the survival and development of small and medium-sized enterprises. The outbreak of the financial crisis that causes, causes the enterprise market risks increase, contradiction of supply and demand increasingly outstanding, market atrophy caused by poor liquidity, appeared the phenomenon of serious run

会计欺诈外文翻译文献

会计欺诈外文翻译文献 (文档含中英文对照即英文原文和中文翻译) 译文: 会计欺诈和机构投资者 查得·R·拉森介绍美国资本市场依赖财务报告系统来帮助有效分配资本。最近的财务报告过程中故障在许多高调公司新的人员的监管机构,会计欺诈和市场参与者的兴趣。两个重要的经验规律的文献记录极端操纵收益的决定因素和后果。首先,股票市场反应的启示会计处理显著负面。估计下降公告后的市场价值会计操作范围从20 - 40%( Palm rose、理查德森和 2003李,和马丁2007)。第二,会计操作是可预测的。文献会计操作的文档可以预测的措施准确的质量、会计性能、非金融变量声明和股市变量(如,Beneish 1999;Dechow,通用电气,拉尔森和斯隆2007)。虽然会计操作导致重大投资损失和与公司相关的特点和性能,几乎没有证据表明存在成熟的投资者是否能够避免损失与会计欺诈。 机构投资者已成为市场的重要力量在过去的几十年。上世纪八十年代初到九十年代末,机构投资者所有权翻倍,股市50%以上(龚帕斯和Metric时,2001)。机构投资者在美国市场存在的上

升有意义的促使文献调查他们是否执行是有利可图的交易。文献的结果是喜忧参半。几项研究文档积极变化之间的相互关系,这些机构投资者的资产和未来的收益和回报,这表明机构通知交易员(如,柯和2005;阿里列弗,确认我也承认泰德?克里斯坦森的指导,没有它我就不会了博士学位的挑战。最后,我感谢我的家人的支持。没有这篇论文的完成并不意味着几乎一样多。 介绍美国资本市场依赖财务报告系统来帮助有效分配资本。最近的财务报告过程中故障在许多高调公司新的人员监管机构,会计欺诈和市场参与者的兴趣。两个重要的经验规律的文献记录极端操纵收益的决定因素和后果。首先,股票市场反应的启示,会计处理显著负面。估计下降公告后的市场价值会计操作范围从20 - 40%(Palm rose、理查德森和朔尔茨2003;Karpo_,李,和马丁2007)。第二,会计操作是可预测的。文献会计操作的文档可以预测的措施,合格的质量、会计性能、非金融变量声明和股市变量(如,Beneish 1999;Dechow,通用电气,拉尔森和斯隆2007)。虽然会计操作导致重大投资损失和与公司相关的特点和性能,几乎没有证据表明存在成熟的投资者是否能够避免损失与会计欺诈。 机构投资者已成为市场的重要力量在过去的几十年。从八十年代初到九十年代末,机构投资者所有权翻倍,股市50%以上(。机构投资者在美国市场存在的上升促使文献调查他们是否执行有利可图的交易。文献的结果是喜忧参半。几项研究文档积极变化之间的相互关系,这些机构投资者的资产和未来的收益和回报,这表明机构通知交易员(如。、柯和Ramalingegowda 2005;柯和Petron 2004;阿里Dutch列弗,Trembles 2004)。另一方面,一些文献表明,知情交易可能更有限,发现性能优越的共同基金很少持续(Carat 1997;布朗一个曼1995年)和交易考虑通知可能只是动量交易的结果(Bushee和古德曼,2007)。会计欺诈和大市场的可预测性与会计欺诈相关的损失表明,它是一个理想的设定检查成熟的机构投资者。如果机构投资者拥有优越的信息和复杂的会计信息的使用者对会计欺诈,他们应该在欺诈上市公司公开披露前欺诈。我的主要研究问题是机构投资者预期会计欺诈的启示和剥离的股票欺诈公司公开披露之前骗子。作为一个次要的研究问题,我检查是否机构作为有效的公司监控预防欺诈。我使用的会计、审计和执行版本(AAER)涉及欺诈和会计操作作为一个代理第一新闻文章Factiva提及会计违规的公众披露欺诈。我检查机构交易模式在322年企业,美国证券交易委员会(SEC)中标识执行行动从1982年到2005年有操纵会计收益。我的分析是在两个阶段进行。第一阶段是本文分析聚合机构公司级和欺诈检查他们的交易行为。第二阶段是一个阶段分析,利用机构投资者之间的异构性,欺诈行为检查他们的交易行为。公司的分析,我遵循Bushee(2001)组织机构分为三类根据自己的投资风格:瞬态和专用。多元化的投资组合和较低的投资组合营业额机构的特点。多样化的投资组合,投资组合交易描述瞬态高机构,和高度集中的投资组合和较低的投资组合营业额专门机构的特点。符合文学之前,我希望发现瞬态机构最有可能发起有利交易欺诈启示的预期和机构不大可能发起有利益可得交易欺诈的预期启示我没有强烈的专门机构研究预测通常找到贸易基于即将到来的未来事件。然而,欺诈是一个独特的设置可能导致专门机构剥离他们的位置。如果专门机构投资公司基于他们的信心的和意愿完整性管理、检测欺诈行为会引起专门机构剥离他们的股份。此外,由于专门机构的特点是高度的投资组合,他们可能会有更大比例的投资组合风险欺诈是否

外文翻译两篇(成本核算)

成本核算过程中的问题及策略 1.成本核算过程中存在的问题 1.1成本核算不精确 成本核算就是把产品的成本数据提供给企业的决策层,让决策层根据现实的真实情况进行分析定位,假设成本核算出现了较严重的错误,可想而知,将对企业未来的收益会产生致命的打击。但是,现实情况是,一些企业在进行成本核算很模糊,在没有保证企业的预期收益时就对产品进行了不合理的市场定价。 2.企业对成本核算没有足够的重视 成本核算对企业经营利润有着重要影响。在企业的正常经营情况下,企业的财务对成本核算出现错误的概率越小,对企业利润核算越精确。但是,企业要进行成本核算的工作量大、流程复杂;技术性较强,要求也比较苛刻;所以,企业财务人员在进行成本核算的过程中,牵涉的人比较多,这些诸多因素都使成本核算成为一项不太简单的实践操作工作。在企业的成本核算中,很多企业的财务人员对企业的成本核算不太重视,在核算过程中,出现了微小的误差,觉得没有太大的关系,造成企业利润核算的不正确。 1.3没有采用适合企业自身发展的成本核算方法 在市场经济条件下,每个企业都有每个企业独特的特点,应该针对各个企业的生产经营特点,选择合适的成本核算方法。但是,现阶段,一部分企业在明确成本核算对象之后没有选择一个科学的、切合企业实际的成本核算方法对企业成本进行科学核算。这种现象在中小型企业尤其普遍。 2.加强企业成本核算管理途径 2.1提高企业管理者的成本管理意识 在现代的经济形势下,只有企业的领导者和全体员工对成本控制有了足够的重视,才可以使成本核算的工作在企业顺利全面展开。但是在当今知识经济时代,企业财务管理者没有意识到成本核算和控制在企业经济管理中的重要性,只进行简单的算账、报账,对支出的成本详细计算,对自身成本不进行认真核算;只重视产品售后的核算,不重视产品售出和售出中的控制;只依靠会计人员的数据报表,不关注市场的发展动态;那么只会导致他们对成本核算方法改进的忽视,让企业的成本核算管理工作越来越差。因此,要提高企业全体人员的成本意识,改

企业会计准则外文翻译文献

企业会计准则外文翻译文献 (文档含英文原文和中文翻译) 外文: On February 15, 2006, the Ministry of Finance issued 1 item of basic accounting standards and 38 specific guidelines, the new set of accounting standards system. Standards issued, the community gave wide attention, the securities industry, business circles, academic circles gave height the opinion, think this is the second in 1993 accounting reform after another is of great significance to the accounting reform, marking China's convergence with international financial reporting standards of enterprise accounting standards system formally established, to improve the China's socialist market economic system, improve the level of opening up and accelerate China's integration into the global economy has important significance. Also expressed their concerns and worries, mainly reflected in the following aspects: a fair value is difficult to "fair", and is very likely to become the profit manipulation tools; two is the enterprise may to adjust earnings manipulation debt restructuring, debt restructuring will once again become the darling of the securities market; three is the new standard published may induce "fair" phenomenon, which

会计信息质量外文文献及翻译

会计信息质量在投资中的决策作用对私人信息和监测的影响 安妮比蒂,美国俄亥俄州立大学 瓦特史考特廖,多伦多大学 约瑟夫韦伯,美国麻省理工学院 1简介 管理者与外部资本的供应商信息是不对称的在这种情况下企业是如何影响金融资本 的投资的呢?越来越多的证据表明,会计质量越好,越可以减少信息的不对称和对融资成本的约束。与此相一致的可能性是,减少了具有更高敏感性的会计质量的公司的投资对内部产生的现金流量。威尔第和希拉里发现,对企业投资和与投资相关的会计质量容易不足,是容易引发过度投资的原因。 当投资效率低下时,会计的质量重要性可以减轻外部资本的影响,供应商有可能获得私人信息或可直接监测管理人员。通过访问个人信息与控制管理行为,外部资本的供应商可以直接影响企业的投资,降低了会计质量的重要性。符合这个想法的还有比德尔和希拉里的比较会计对不同国家的投资质量效益的影响。他们发现,会计品质的影响在于美国投资效益,而不是在日本。他们认为,一个可能的解释是不同的是债务和股权的美国版本的资本结构混合了SUS的日本企业。 我们研究如何通过会计质量灵敏度的重要性来延长不同资金来源对企业的投资现金 流量的不同影响。直接测试如何影响不同的融资来源会计,通过最近获得了债务融资的公司来投资敏感性现金流的质量的效果,债务融资的比较说明了对那些不能够通过他们的能力获得融资的没有影响。为了缓解这一问题,我们限制我们的样本公司有所有最近获得的债务融资和利用访问的差异信息和监测通过公共私人债务获得连续贷款的建议。我们承认,投资内部现金流敏感性可能较低获得债务融资的可能性。然而,这种可能性偏见拒绝了我们的假设。 具体来说,我们确定的数据样本证券公司有1163个采样公司(议会),通过发行资本公共债务或银团债务。我们限制我们的样本公司最近获得的债务融资持有该公司不断融资与借款。然而,在样本最近获得的债务融资的公司,也有可能是信号,在资本提供进入私人信息差异和约束他们放在管理中的行为。相关理论意味着减少公共债务持有人获取私人信息,因而减少借款有效的监测。在这些参数的基础上,我们预测,会计质量应该有一

会计诚信开题报告

2012届本科毕业设计(论文) 开题报告 题目企业会计诚信问题的思考 学院商学院 专业会计 班级10行管专升本 学号103010098 姓名华牡娟 指导教师宋夏云 开题日期2011年11月5日

企业会计诚信问题的思考 一、选题的背景与意义 “会计”一词,远在大约公元前1100 年到公元前770 年之间的西周时代就已经出现了。据史书记载,我国古代有为王朝服务的会计,有专职官吏专司其事。春秋时代的孔子就曾经当过管会计的委吏。据考证,会计在当时的基本涵义是:既有日常的零星核算,又有年终伊总核算,月计岁会。后来有人总结为“零星算之为计,总合算之为会”。把“会”与“计”两个字联起来,就成为总核算与零星核算的一个综合体了。 现代会计是商品经济的产物。14、15世纪,由于欧洲资本主义商品货币经济的迅速发展,促进了会计的发展。其主要标志:一是利用货币计量进行价值核算;二是广泛采用复式记帐法,从而形成现代会计的基本特征和发展基石。 20世纪以来,特别是第二次世界大战结束后,资本主义的生产社会化程度得到了空前的发展,现代科学技术与经济管理科学的发展突飞猛进。受社会政治、经济和技术环境的影响,使传统的财务会计不断充实和完善,使财务会计核算工作更加标准化、通用化和规范化。与此同时,会计学科在20世纪30年代成本会计的基础上,紧密配合现代管理理论和实践的需要,逐步形成了为企业内部经营管理提供信息的管理会计体系,从而使会计工作从传统的事后记账、算账、报账,转为事前的预测与决策、事中的监督与控制、事后的核算与分析。管理会计的产生与发展,是会计发展史上的一次伟大变革,从此,现代会计形成了财务会计和管理会计两大分支。 随着现代化生产的迅速发展,经济管理水平的提高,电子计算机技术广泛应用于会计核算,使会计信息的搜集、分类、处理、反馈等操作程序摆脱了传统的手工操作,大大地提高了工作效率,实现了会计科学的根本变革。 现在在市场经济条件下,要求市场交易双方必须遵守诚实信用原则,使竞争作用正常发挥,维持一切公平交易的秩序,使市场行为字平等的基础上进行。由于会计工作是向国家、社会和企业的各个方面提供信息的工作,因此其“诚信”水平显得尤为重要。所谓会计诚信,包含两个方面的含义,一是行为人在进行会计处理时的态度诚实,二是行为人在提供会计信息时的信守承诺,遵守会计法,会计准则和制度。会计诚信是企业法人、会计师事物所、中介机构、证券分析师和会计人员等的行为准则之一,如同社会个人的道德规范,它的作用不

会计监督问题外文翻译

Evolution and Thinking of the Accounting Supervision Mode of China’s State-owned Enterprises Guo Yaxiong School of Accountancy, Jiangxi University of Finance and Economics, P.R.C, 330013 4. COUNTERMEASURES 4.1. IMPLEMENT MODE COMBINATION MANAGEMENT Accounting supervision modes of state-owned enterprises are various. Full implementation of these modes would be a waste of resources, increase the difficulty of accounting management. It’s necessary to targeted select two or more accounting supervision modes to implement accounting supervision according to operation characteristics of the supervised state-owned enterprises. The author believes that, generally, the internal audit system is a conventional system. If you want to select systems among the assigned accountant system, assignment board of supervisors system and outside director system, the number of systems chosen is better no more than two. At the same time, it’s no need to implement assigning accountants system and dispatching board of supervisors system in the same enterprise, and it’s inappropriate to promote outside director system in a large scale. 4.2. Improve the efficiency of accounting supervision. Asymmetric information theory suggests that private information possessed by agents is unobservable, hidden action is unverifiable, thus the biggest problem brought is the opportunistic behavior. Therefore, it’s not necessary to emphasize the diversified forms of accounting supervision of state-owned enterprises, but necessary to emphasize the actual results, the efficiency of the accounting supervision, and limit opportunistic behavior of agents. Firstly, the appointment and assignment personnel should quickly master financial information of the enterprise such as financial results, operating results and cash flow, and be familiar with production and business activities of the enterprise. Secondly, the responsibilities must be assigned to individuals, safeguard mechanisms for implementation should be established, and someone should be assigned to track, supervise, inspect and evaluate the implementation of the system .Thirdly, establish a national accounting supervision expert’s database of state-owned enterprises, strengthen job training, and build a professional team of high-level and rich experience in business management. Finally, the information acquired in implementation of a variety of accounting supervision modes should be shared. State Asset Supervision and Administration Commission should organize a variety of communication meetings, on-site meetings and seminars which can attract a lot of appointment and assignment personnel to participate in, to consult problems appearing in accounting supervision and communicate measures against the problems. 4.3. Make clear the limits of accounting supervision In the case of separation of ownership and management, insider control theory tells us

相关文档
最新文档