复习资料一、名词汉译英（本大题共5道小题，每小题1分，共5分）1、融资活动 Financing activities2、投资活动 investment activities3、公认会计原则Generally Accepted Accounting Principles (GAAP)4、证券交易委员会 The Securities And Exchange Commission(SEC)5、国际财务报告准则 International Financial Reporting Standards(IFRS)6、国际会计准则理事会International Accounting Standards Board(IASB)7、公允反映f air presentation 8、法律遵循 legal compliance9、资产负债表 balance sheet 10、经济合作与发展组织The Organization for Economic Cooperation and Development(OECD)二、英译汉（本大题共3道小题，每小题10分，共30分）1.Accounting entails several broad processes : measurement , disclosure and auditing . Measurement is the process of identifying , categorizing , and quantifying economic activities or transactions . These measurements provide insights into the profitability of a firm's operations and the strength of its financial position . Disclosure is the process by which accounting measurements are communicated to their intended users . This area focuses on such issues as what is to be reported , when , by what means , and to whom . Auditing is the process by which specialized accounting professionals(auditors) attest to the reliability of the measurement and communication process . Whereas internal auditors are company employees who answer to management , external auditors are nonemployees who are responsible for attesting that the company's financial statements are prepared in accordance with generally accepted standards .会计包括几个广义的过程：计量，披露和审计。
计量是对经济活动或交易进行确认、分类和量化的过程。
这些计量提供有关企业经营的获利能力和它的财务状况实力方面的认识。
披露就是把会计计量所确认的信息传递给有关信息使用者。
披露这个过程关注这样一些问题：披露的内容、时间、向谁披露。
审计是通过专门的会计专业人员证实计量和沟通过程的可靠性的一个过程。
然而内部审计师是公司的员工，对管理层负责，而外部审计师是非公司员工，它们负责鉴证公司财务报表的编制是否符合公认的准则。
2.Accounting in common law countries is characterized as oriented toward "fair presentation" , transparency and full disclosure and a separation between financial and tax accounting . Stock markets dominate as a source of finance , and financial reporting is aimed at the information needs of outside investors . Setting accounting standards tends to be a private sector activity , and the accounting profession plays an important role .在普通法国的会计的特点是以“公允反映”、透明度和充分披露为导向，财务会计和税务会计相分离。
股票市场是占主导地位的筹资渠道，财务报告的目的在于满足外部投资者的信息需要。
会计准则制定一般是私人部门的活动并且会计职业界在其中扮演着重要的角色。
3、Accounting in code law countries is characterized as legalistic in orientation , opaque with low disclosure , and an alignment between financial and tax accounting . Banks or governments ("insiders") dominate as a source of finance , and financial reporting is aimed at creditor protection . Setting accounting standards tends to be a public sector activity , with relatively less influence by the accounting profession .成文法国家的会计的特点是遵守法律的导向、不透明和披露程度较低，以及财务会计和税务会计相联结。
银行或政府是占主导地位的筹资渠道，财务报告的目的在于保护债权人。
会计准则制定一般是公共部门的活动并且相对较少的受到会计职业界的影响。
4、Accounting standards setting normally involves a combination of private- and public-sector groups . The private sector includes the accounting profession and other groups affected by the financial reporting process , such as users and preparers of financial statements and employees . The public sector includes such agencies as tax authorities , government agencies responsible for commercial law , and securities commissions . Stock exchanges may influence the process and may be in either the private or public sector , depending on the country . The roles and influence of these groups in setting accounting standard differ from country to country . These differences help explain why standards vary around the world .会计准则制定往往涉及私人和公共部门团体的结合。
私人部门包括会计职业界和那些受到财务报告过程影响的其他团体，比如财务报表的使用者和提供者以及公司员工。
公共部门包括税务当局、负责商法的部门以及证券委员会等政府机构。
股票交易也可能影响财务报告过程，而且会因所在国的不同，或是影响私人部门，或是影响公共部门。
以上这些团体在会计准则制定中的作用和影响在不同的国家会存在差异。
这些差异有助于解释世界范围内会计的差异。
5．The Sarbanes-Oxley Act was passed in the wake of numerous corporate and accounting scandals, such as Enron and WorldCom. The act limits the services that audit firms can offer clients and prohibits auditors from offering certain nonaudit services to audit clients. It also requires that lead audit partners rotate off audits every five years. Section 302 of the act requires a company’s chief executive o fficer and chief financial officer to certify each quarterly and annual report. Section 404 requires management’s assessment of internal control over financial reporting, along with a related report by the independent auditor.萨班斯法案通过后的众多会计丑闻，如安然和世界通信公司。
该法案限制服务，审计公司可以提供客户和禁止审计员审计客户提供一定的非审计服务。
它还要求，导致审计伙伴轮流关闭审核每五年。
本条例302要求的公司的首席执行官和首席财务官证明每一季度和年度报告。