12.3 Three Basic Software in Accounting
In the normal financial analysis role there are three basic pieces of personal computer software that will doubtless cater for 90%of all possible need.By standardizing on these types of programs and also standardizing on a particular product,business can be fairly sure that their staffs are using the best tools available and that training and support efforts are minimized.
Spreadsheet programs were the breakthrough that brought users computing into the business worlds.The system is powerful yet easy to use,with some reasonable results available after only a few hours of self-tuition.A person would be considered an expert on the system after two months of continuous use.
A spreadsheet system puts all of the data into the personal computer main memory while it works on it.Therefore that processing is extremely quick.While this is the big advantage of spreadsheets,it also limits their scope in that spreadsheet is inappropriate for processing large volumes of data.For this type of work,a database management system is required.
Database management system are remarkably powerful tools for processing large files—large in a personal computing sense means a file containing,say,2,000 to 20,000 records.The price of this power is increased greatly compared to a spreadsheet program,although there are attempts in most packages to allow the novice to produce some rudimentary results after several days of training.
Word-processing packages give opportunities to provide routine management reports in high-quality presentation.It is simple to link word processing,spreadsheets and database management system,for example,so that the word processor produces letters using data held in the spreadsheet,or the spreadsheet uses data held in the database management system.
Words&Expressions
12.1
comparison比较
harmonization协调
encompass包含
issue问题
alter改变
formulate形成
uniformity统一;一致
cultural attribute文化属性
disclosure揭示,揭露
nationalism民族主义
obstacle障碍
confront面临
pronouncement宣告;宣布
pledge to发誓做……
eliminating根除
interior内部的
limitation限制
12.2
simultaneously同步地
subsidiary附属的
manual手动的
off-the-shelf下架
consultant顾问
implementation执行;实现
electronic commerce(EC)电子商务
effective有效的
implantation灌输
evaluate评估
the technologies and techniques技术和技巧
underlie画线于……之下,强调
unauthorized access未授权访问
expose暴露
transit短暂的
rearrange重新排列
transient signals短暂的信号
transmission传播
diverted to改向
initiated by由……引发
perpetrator犯罪者;加害者
fraud诈骗
is always the amount credited to永远计入
debited to借计入……
calculating计算
build-in safeguards建立的保障
fraudulent欺诈
erroneous错误的
generate产生
via经由
ensure确保
tracking跟踪
12.3
doubtless很可能地;无疑地
cater for迎合
minimize最小化
spreadsheet programs电子制表程序
breakthrough突破
self-tuition自学
continuous use连续使用
scope范围
database数据库
attempt to试图做某事
in most packages在多数程序包方面
novice新手;初学者
rudimentary results基本的效果
word-processing packages文字处理包
Notes
1.International accounting is defined as accounting for international transactions,comparison of accounting principles in different countries,and harmonization of diverse accounting standards worldwide.国际会计指在国际交易中的会计学科、不同国家会计准则的比较,以及世界上各种不同的会计标准的协调。该句为简单句。在谓语部分is defined as后带有三个宾语,即:①accounting for②comparison of③and harmonization of
2.Additional,it takes into account broader conceptual issues involving contracts between accounting standards of different countries as well as harmonization of diverse accounting practices throughout the world.另外,国际会计考虑了包括不同国家会计标准之间的合约以及世界各国不同会计实践之间的协调等更广泛的概念性的问题。该句为简单句。主语是it,谓语是takes into account,宾语是broader conceptional issues,而现在分词短语involving引导的部分作状语,状语中的as well as相当于and。
3.Energized by the continuing growth of international business,efforts are under way to create more uniformity in worldwide accounting principles.随着国际业务的持续增长,世界上各种努力不断,力图制定出在全球范围内通用的会计原则。该句为简单句。过去分词短语energized by在句中作状语。
4.One of the major challenges relates to a country's interest in protecting its local markets,where the participants'interests are frequently quite different from entities involved in a global financial network.面临的主要挑战之一关涉到一个国家在保护其本地市场方面的利益,所涉方的利益常常有别于在一个全球性的金融网络的利益。该句为主从复合句。在主句之后带有一个由where引导的地点状语从句,在该状语从句中,involved in是过去分词短语作定语,修饰entities。
5.What is hoped for instead is that each country's accounting professional body will make and keep a“best effort”pledge to move toward the acceptance of international standards.它只能希望每个国家的会计专业团体履行自己“尽力而为”的承诺,尽量接受国际标准。主语由主语从句What is hoped for instead担任,在系动词is之后是由that引导的表语从句。
6.The development of a single set of international accounting standards to be applied by all countries is a long way off and may never be achieved in total.出台一套单一的适用于所有国家的国际会计标准有一段很长的路要走,也有可能永远不会完全实现。该句为简单句。一个主语,两个谓语,即系表结构is a long way off和复合谓语may never be achieved in total。
7.first,although a small company can purchase“off-the-shelf”software and have its system set up and run in a few days,system development and installation in a larger,more complex organization may take many months and cost millions of dollars.……第一,虽然一家小公司能购买“下架”软件并在几天内就可以安装和运行它,但是在一个更大、更复杂的组织系统中,系统的开发和安装有可能花费好多个月和数百万美元的费用。该句为主从复合句。连词although引导让步状语从句,在该让步状语从句中,有两个并列谓语can purchase和have its system set up and run。
8.By standardizing on these types of programs and also standardizing on a particular product,business can be fairly sure that their staffs are using the best tools available and that training and support efforts are minimized.通过对这几种程序类型的标准化和对一种特定产品的标准化,企业能够保证它们的员工用上可利用的最好的系统工具并将人力培训与所需支持最小化。该句为主从复合句。主句的谓语can be fairly sure后带有两个由that引导的形容词宾语从句,而由by引导的介词短语作状语。
9.The price of this power is increased greatly compared to a spreadsheet program,although there are attempts in most packages to allow the novice to produce some rudimentary results after several days of training.这一系统的价格与电子制表程序相比有很大程度的增加,尽管在多数程序包方面,即使经过好几天的培训,初学者也只能取得一些基本的效果。该句为主从复合句。主句中compared to a spreadsheet program是过去分词短语作状语,由连词although引导的句子为让步状语从句。
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