【正文】 信息以實施征稅和調(diào)控。分析師們利用會計數(shù)據(jù)作為投資方案形成的基礎。員工們?yōu)榱俗陨硎聵I(yè)的發(fā)展希望為成功經(jīng)營的企業(yè)效力，而且他們的獎金和選擇與企業(yè)的績效息息相關。特定主體的會計信息有助于滿足所有各利益方的的需求。對利益方的劃分造成對會計這門學科的合理分類：財務會計和管理會計。財務會計注重的是向企業(yè)外部人員呈報信息。相反，管理會計著眼于為內(nèi)部管理層提供信息。也許要弄清楚需要如此區(qū)分的原因是件麻煩的事，畢竟我們只是呈報財務事實而已。讓我們進一步了解其中的區(qū)別。Passage Two可見會計已經(jīng)演化成為一個復雜的消息系統(tǒng)——而計算機技術則提供了必要的速度、強大的功能、準確性、效率及更及時地組織信息。當系統(tǒng)獲取了某項交易的信息時，這些信息被保存在一個數(shù)據(jù)庫中——這個過程類似于交易從最初記錄的分類帳進行過賬后，最終會停留在總帳上。所謂數(shù)據(jù)庫管理系統(tǒng)，就是指為了讓用戶通過在線查詢或運行預先定義的報表實現(xiàn)與數(shù)據(jù)的交互過程而進行數(shù)據(jù)存儲的一種應用軟件。數(shù)據(jù)倉庫是對企業(yè)的數(shù)據(jù)源重新加工形成的大型集合——這些超級數(shù)據(jù)庫提供了優(yōu)質(zhì)、易獲取的數(shù)據(jù)，因此能夠使用戶以創(chuàng)新的方式對數(shù)據(jù)進行處理和轉(zhuǎn)換。數(shù)據(jù)挖掘技術使企業(yè)能夠?qū)?shù)據(jù)倉庫進行搜索，找出數(shù)據(jù)之間的關系，這些關系可以提供對企業(yè)的新認識——如果沒有數(shù)據(jù)挖掘技術，這項任務就五分偽鈔。結構化查詢語言是目前用來與數(shù)據(jù)庫進行交互活動以生成預定義報表和提供臨時性信息查詢的界面語言。運用目前的技術，任何一個了解數(shù)據(jù)庫基本結構和關系的用戶都可以有效地獲取和使用信息。到目前為止，在互聯(lián)網(wǎng)上列示的大部分財務信息都是相對靜止的，大多只包括季報和年報，而且列示方式與打印出來的傳遞公司財務狀況和經(jīng)營成果的年報相類似。隨著即將成為所有經(jīng)營報告數(shù)字化語言的工具——可展開經(jīng)營報告語言的發(fā)展，基于互聯(lián)網(wǎng)的財務別高級方式將產(chǎn)生相當大的變化。III.Passage oneAccounting is the process of identifying, measuring, and municating economic information about an organization for the purpose of making decisions and informed judgement. Users of financial statements include management, investors, creditors, employees, and government agencies. Decisions made by users relate, among other things, to entity operations, investment, credit, employment, and pliance with laws. Financial statements support these decisions because they municate important financial information about the entity. Financial accounting generally refers to the process that results in the preparation and reporting of financial statements for an entity. Bookkeeping procedures are used to accumulate the results of many of an entity’s activities. Managerial accounting is concerned with the use of economic and financial information to plan and control many of the activities of the entity and to support the management decisionmaking process. Cost accounting is a subset of managerial accounting that relates to the determination and accumulation of product, process, or service costs. Managerial accounting and cost accounting have a primarily internal orientation, as opposed to the primarily external orientation of financial accounting. Integrity, objectivity, independence, and petence are several characteristics of ethical behaviour required of a professional accountant. High standards of ethical conduct are appropriate for all persons, but professional accountants have a special responsibility because so many people made decisions and informed judgements using information provided by the accounting process.Passage twoThe balance sheet is a listing of the organization’s assets, liabilities, and owner’s equity at a point in time. In this sense, the balance sheet is like a snapshot of the organization’s financial position, frozen at a specific point in time. Assets are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. Liabilities are probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. Owner’s equity is the ownership right of the owners of the entity in the assets that remain after deducting the liabilities, which is sometimes referred to as net assets. This relationship is known as the accounting equation. Current assets are cash and those assets likely to be converted to cash or used to benefit the entity within one year of the balance sheet date, such as accounts receivable and inventories. Current liabilities are expected to be paid or otherwise satisfied within one year of the balance sheet date. The balance sheet as of the end of a fiscal period is also the balance sheet as of the beginning of the next fiscal period.IV.Passage oneposition。 equity。 financial。 applies。 categories。 difference。 worth。 equal。 way。 how。 other。 other。 balance。 values。 bookkeeping。 profits。 inventories。 turn。 owe。 withdraw。 liabilitiesPassage twoparticipating。 quality。 objective。 benefits。 across。 cooperation。 setters。 standardsetting。 crossborder。 single。 accepted。 exist。 financial。 although。 foreign。 pursuit。 different。 matter。 on。 relationship V.1. C 2. D 3. F 4. A 5. B 6. EUnit Seven International Business I. 1. 知識產(chǎn)權B 2．專利使用費，版稅L 3．品牌D 4．國內(nèi)生產(chǎn)總值C 5．有形貿(mào)易H 6．國際商務G 7．關稅區(qū)E 8．服務業(yè)K 9．無形貿(mào)易J 10．版權A 11．價值鏈F 12．專利I II. Passage One經(jīng)濟“全球化”是一個歷史過程，是人類創(chuàng)新和技術進步的結果。它是指全世界各國經(jīng)濟之間，特別是通過貿(mào)易和金融活動，實現(xiàn)的不斷加強的一體化。有時，這個詞匯也指人員（勞動力）和知識（技術）的跨國境流動。更廣泛的講，也存在著文化、政治和環(huán)境方面的全球化。20世紀80年代以來，這個詞匯就已經(jīng)被經(jīng)常使用了，反映了技術的進步使國際交易——貿(mào)易和金融活動更快更容易地完成。它是指幾個世紀以來一直活躍于各層次人類經(jīng)濟活動（鄉(xiāng)村市場、城市工業(yè)或金融中心）中的同樣的市場力量超過了國境。Passage Two歐元是歐盟的單一貨幣。歐盟的十一個成員國經(jīng)過多年的談判及準備，于1999年1月1日成立經(jīng)濟與貨幣聯(lián)盟（EMU）。歐元以非現(xiàn)金形式出現(xiàn)，同時各國現(xiàn)行貨幣與歐元的匯率被固定，且不可撤銷。　歐元區(qū)目前由12個國家組成：奧地利，比利時，芬蘭，法國，德國，希臘，愛爾蘭，意大利，盧森堡，荷蘭，葡萄牙和西班牙。只有歐盟的成員國在通過馬斯特里赫特條約設定的經(jīng)濟測試后才有資格加入歐元區(qū)。條約規(guī)定經(jīng)濟實體國家必須在通貨膨脹，公共赤字及債務，匯率和利率方面具有一定水平的控制能力。這些目標不僅可以確保穩(wěn)定的經(jīng)濟環(huán)境，同時也保證了加入歐元區(qū)國家間一定水平的融合程度，從而使得經(jīng)濟和貨幣聯(lián)盟能夠正常運作。歐元的發(fā)行和歐洲貨幣聯(lián)盟的形成將在世界貨幣體系重新整合的過程中發(fā)揮至關重要的作用。 這主要表現(xiàn)在使該體系更為平衡和對稱。使用單一貨幣將更好地協(xié)調(diào)歐元區(qū)成員國各自的經(jīng)濟政策，而這會使歐元區(qū)的 經(jīng)濟地位變得更為顯著，超過日本并足以與美國抗衡。由于歐洲各國貨幣間的矛盾不復存在，歐元區(qū)的經(jīng)濟對匯率波動將不再那么敏感。在歐洲貨幣聯(lián)盟建成之后，隨著一個高效率的跨國界支付制度的實施，歐洲的金融市場將在真正意義上實現(xiàn)一體化。III. Passage OneDespite various initiatives for the least developed and other developing countries, such as the renewal of the Generalized System of Preferences by several individual OECD countries as well as the EU, there is little prospect today of moving towards a concerted initiative favoring global dutyfree, quotafree market access for the least developed countries. Studies recently conducted by the OECD suggest that nonreciprocal trade preferences have generated limited (at best) economic success in terms of increasing the trade shares of developing countries and fostering their growth and diversification. The developed world should intensify its efforts in helping poor countries to develop and diversify their productive capacity, particularly in agriculture, so that poor countries might take further advantage of trade liberalization. Trade