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西方會計英語Unit ten Accountancy in the future

時間:2005-12-30 16:00來源:互聯網 提供網友:bebttr   字體: [ ]
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[00:04.15]Text 10.1
[00:06.58]Factories run by numbers.Numbers to calculate profit and losses;to analyse the costs of new products;and to chart corporate1 strategy.
[00:17.68]But a lot of managers are relying on the wrong numbers.
[00:21.16]As they adopt new manufacturing techniques like computer-aided design,just-in-time stock management and total quality control,
[00:28.00]many firms are discovering that their existing accounting2 ssytems also need dragging into the 1990s.
[00:34.32]Unless the bean-counters join the manufacturing revolution,
[00:37.38]traditional cost accounting will have little place in the factory of the future.
[00:41.20]Companies use accounting in two main ways:financial accouting for shareholders,tax authorities and the like;
[00:47.31]and management accounting to help managers determine the costs of producing various products and to plan future investments.
[00:54.26]At a conference on strategic manufacturing,organised by the Strathclyde Institute in Scotland,
[00:59.45]the biggest beef was not about problems such as linking robots to computer-aided-design terminals.
[01:04.52]It was about management accounting.Companies complained that if they had relied on the traditional way in which cost accountants do their sums,
[01:13.14]they might not have been able to justify3 decisions to invest in new types of manufacturing at all.
[01:18.52]Why not?According to Mr Tracey O'Rourke of Rockwell International,an American conglomerate4,
[01:24.51]traditional accounting methods lose relevance5 when applied6 to manufacturing systems which are flexible and re-usable.
[01:31.17]Since it tore up its cost-accounting rulebook,
[01:34.30]Rockwell's Allen-Bradley industrial-automation division reckons it has been able to make a bigger variety of electrical switches of higher quality and lower unit cost than its competitors.
[01:45.53]It does so in Milwaukee,not Malaysia.
[01:49.32]In Manchester,ICL,a once-crippled British computer company,makes minicomputers to order in ten days—four times faster than five years ago.
[02:00.06]Its plant is flexible enough to switch to making washing machines if ICL wants to.
[02:05.15]The firm's director of manufacturing, Mr Rod Powell,who is a qualified7 accountant,
[02:10.27]says that unless management accountants move fast,they will be almost without use to the manufacturing manager of 1995'.
[02:17.87]Where are accountants going wrong?Their fiercest critic,Professor Robert Kaplan of Harvard University,
[02:24.40]argues that today's costaccounting systems result in companies not knowing what individual proucts cost—or how to go about cutting costs.
[02:33.05]He says companies have become good at measuring the costs of labour and materials,but not those of other overheads.
[02:39.79]Traditionally,overhead costs are assigned to products in an arbitrary way.
[02:44.88]If a company uses 10% of its total labour to make a product,accountants often simply assign 10% of factory overheads to that product in order to determine its cost.
[02:55.73]This worked fine when companies produced a narrow range of products,and when the costs of labour and materials were the most important factors.
[03:04.66]These days,other costs make up a much bigger proportion of each product's value.Accountants do not know how to measure them.
[03:13.75]The same factory often produces a wide variety of products,each with a shortening life-cycle.
[03:20.36]Firms are using more bought-in,preassembled components9.
[03:24.30]Overhead costs,especially in R & D,sales and marketing,have risen greatly in relation to labour costs.
[03:32.22]In the information-technology industry,ICL's Mr Powell estimates that labour costs have fallen from 20% of total product costs in 1970 to only 3% now.
[03:44.26]Costing the uncostable
[03:46.72]Many of the new manufacturing techniques have been borrowed or developed from Japan.
[03:51.89]Like western companies,Japanese firms keep an account of the flow of manufacturing costs in terms of labour,
[03:58.60]material and other overheads.But there are significant differences.
[04:03.62]Japanese accounting systems are used to motivate employees into producing products at a "target cost" and to reduce that cost over the lifetime of the product.
[04:13.86]The techniques used to do that can reshape a factory.
[04:17.70]The traditional way to ensure that a company gets the most out of its investment in a new machine is to measure how much it is used.
[04:25.38]That encourages supervisors10 to run the machine as fast and for as long as possible,
[04:30.29]building big batches11 of components.Common result:excess stocks.
[04:35.67]These days,most firms need to make things in smaller batches.
[04:40.29]Yesterday's sort of management accounting used to encourage presses in the car industry to continue to churn out body panels for four-door models,
[04:50.12]even while salesmen screamed for two-door versions.
[04:54.06]Today the best factories have machines that can be rapidly re-tooled to allow producers quickly to meet changes in demand.
[05:02.71]Across America,car plants are organising tool-changing contests to reduce,even by seconds,
[05:09.03]the time it takes to switch to making different components.
[05:12.84]What has this got to do with cost accounting?Faster machine-tool changes are among what Rockwell's Mr O'Rourke calls the "intangibles":
[05:22.87]reforms that have a huge value in the market,but are badly measured by internal accounting.
[05:28.96]Those intangibles also include:how better quality can boost market share;how product flexibility12 improves competitiveness;
[05:38.49]and how the ability to manufacture smaller batches with shorter delivery times leads to customer satisfaction.
[05:45.81]"What is needed",says Mr O'Rourke,"is a new accounting methodology which distinguishes between those items that add value and those that only add cost."
[05:56.02]Activity-based costing is one way forward.It means considering all of a company's activities—
[06:02.32]from logistics to marketing,distribution and administration—as product costs.
[06:08.14]It involves tracing the costs of each of these services to individual products.
[06:13.32]Firms need not abruptly13 abandon their existing accounting systems in favour of activity-based costing.
[06:19.66]Mr Kaplan says cheap,powerful personal computers let new accounting systems be developed for "strategic purposes",
[06:27.42]off-line from a company's financial accounting.
[06:30.50]Activity-based costing can produce shocks.Lucas Industries,once chiefly a widget-maker for British Leyland,
[06:38.13]is transforming itself into a producer of vehicle and aerospace14 "systems" with new manufacturing techniques.
[06:45.60]Lucas now makes things in "natural groups" with office and manufacturing workers teamed into "cells" and organised around the flow of materials and information.
[06:56.97]This makes it easier to trace costs to products.Lucas found a component8 worth less than $1 travelling an unnecessary 20,000 miles—
[07:07.96]including several trips to and from California—before it had any value added to it.
[07:14.16]The company is also making increased use of computer-integrated manufacturing(CIM).
[07:19.72]In theorty,a CIM plant can integrate not just the production process,but also administration,
[07:27.16]product design,market research—and accountancy.A CIM plant could provide costing information faster than an accountant could blink.
[07:39.47]Text 10.2     From information processing to accounting syste
[07:45.84]Accounting systems are just one means of processing information in organisation15
[07:50.67]Since they are concerned with the management of financial resources and the representation of other aspects of the business in financial term
[07:57.99]they will always be important
[08:00.03]But it must never be forgotten that an accounting system is always a means to a wider organisational end rather than an end in itsel
[08:08.67]Accordingly, the strategy for designing and operating any type of accounting system must reflect the wider purposes of the organisation which are to be served
[08:17.82]the other strategies for control which management has adopted and their implications for information processing, and thereby16 the internal distribution of power and influenc
[08:28.84]It is perhaps easier to take a partial view when designing accounting systems for enterprises operating in relatively17 stable condition
[08:36.83]But with dynamic and rapidly changing conditions, when the information needed to make decisions is more fluid and complex
[08:43.91]a wider organisational viewpoint is absolutely essentia
[08:48.27]In such circumstances, accounting systems and their organisational premises18 need to be consistent with the forms of organisational structure and patterns of reponsibility which can cope with the inherent uncertainty19 and provide the necessary element of adaptivenes
[09:03.84]They must aim to reinforce the informal communication networks and the patterns of interpersonal relationship
[09:10.61]which constitute the more organic means of control
[09:13.64]Finally they must try to elicit20 the appropriate individual motivation
[09:18.55]If ,however, these objectives really cannot be achieved, then the current limitations on our ability to design accounting systems,real as they ar
[09:27.12]may need to be recognised as constraints21 on management's ability to adopt other means of contro
[09:33.75]Such a view presents many challenges to members of the accounting professio
[09:37.78]particularly those concerned with the design and operation of management accounting system
[09:42.61]Accoutants need, for instance, to give a lot more consideration to the design of formal information systems that are consistent with organisational structures which emphasise22 horizaontal rather than vertical23 forms of contro
[09:56.53]At present ,many accounting techniques and procedures are more consistent with the organisational forms associated with mechanistic or bureaucratic24 approaches to management than they are with organic approache
[10:08.50]Progress has undoubtedly25 been made in this area in the last few years ,but as yet,many difficult problems remain to be solve
[10:16.02]Whilst the management accountant can never become responsible for the management of all information flow
[10:22.08]as one of the few specialists on information in most enterpirses,he has ,I believe ,the potential of broadening his concerns to cover at least the design of the formal sources of informatio
[10:32.95]if not a more general overview26 of the information processing capabilities27 of the enterpirs
[10:38.20]Of course ,such a reorientation would necessitate28 major changes in outlook and training ,and in realit
[10:45.36]I remain pessimistic about whether the profession, as distinct from some of its more informed members,is likely to change in this wa
[10:53.92]But the need is real enoug
[10:56.07]Indeed, it may be so real that one wonders whether some other group will arise to move in this direction if accountants choose not to do s
[11:04.11]Conclusi
[11:05.31]It is useful to end our discussion by briefly29 considering the resemblance which the accountant's task as designer of information systems might bear to that of the architect.
[11:15.29]Both professional groups are concerned with designing and constructing structures which are meant to serve human needs,
[11:22.03]and in doing this,they both tend to be more concerned with how things might be rather than how things necessarily are.
[11:30.23]The similarity might,however,go further.For accountants,like architects,can become involved with the technicalities
[11:36.84]and aesthetics30 of their edifices31 to the detriment32 of the needs of the people who will be using them.
[11:42.54]We can all think of the equivalent in accounting of the architect whose ideas of civilised order have little relationship to what the citizens of actual cities really want.
[11:52.86]It does not require too much imagination to picture the equivalents of those idealistic planners whose efforts have yielded only vandalism and personal isolation33.
[12:02.57]Like architects,accountants must never regard human beings as unsolicited intrusions on their technical activities.
[12:09.84]It should not be forgotten that these technical activities have of themselves no meaning.
[12:15.37]Accounting systems must always be directed towards fulfilling the needs of the managers and employees who are striving to control complex but purposeful enterprises,
[12:25.43]and accordingly,their design and operation always needs a sensitivity to the attitudes,needs and even passions of the human members of the enterprise.


點擊收聽單詞發音收聽單詞發音  

1 corporate 7olzl     
adj.共同的,全體的;公司的,企業的
參考例句:
  • This is our corporate responsibility.這是我們共同的責任。
  • His corporate's life will be as short as a rabbit's tail.他的公司的壽命是兔子尾巴長不了。
2 accounting nzSzsY     
n.會計,會計學,借貸對照表
參考例句:
  • A job fell vacant in the accounting department.財會部出現了一個空缺。
  • There's an accounting error in this entry.這筆賬目里有差錯。
3 justify j3DxR     
vt.證明…正當(或有理),為…辯護
參考例句:
  • He tried to justify his absence with lame excuses.他想用站不住腳的借口為自己的缺席辯解。
  • Can you justify your rude behavior to me?你能向我證明你的粗野行為是有道理的嗎?
4 conglomerate spBz6     
n.綜合商社,多元化集團公司
參考例句:
  • The firm has been taken over by an American conglomerate.該公司已被美國一企業集團接管。
  • An American conglomerate holds a major share in the company.一家美國的大聯合企業持有該公司的大部分股份。
5 relevance gVAxg     
n.中肯,適當,關聯,相關性
參考例句:
  • Politicians' private lives have no relevance to their public roles.政治家的私生活與他們的公眾角色不相關。
  • Her ideas have lost all relevance to the modern world.她的想法與現代社會完全脫節。
6 applied Tz2zXA     
adj.應用的;v.應用,適用
參考例句:
  • She plans to take a course in applied linguistics.她打算學習應用語言學課程。
  • This cream is best applied to the face at night.這種乳霜最好晚上擦臉用。
7 qualified DCPyj     
adj.合格的,有資格的,勝任的,有限制的
參考例句:
  • He is qualified as a complete man of letters.他有資格當真正的文學家。
  • We must note that we still lack qualified specialists.我們必須看到我們還缺乏有資質的專家。
8 component epSzv     
n.組成部分,成分,元件;adj.組成的,合成的
參考例句:
  • Each component is carefully checked before assembly.每個零件在裝配前都經過仔細檢查。
  • Blade and handle are the component parts of a knife.刀身和刀柄是一把刀的組成部分。
9 components 4725dcf446a342f1473a8228e42dfa48     
(機器、設備等的)構成要素,零件,成分; 成分( component的名詞復數 ); [物理化學]組分; [數學]分量; (混合物的)組成部分
參考例句:
  • the components of a machine 機器部件
  • Our chemistry teacher often reduces a compound to its components in lab. 在實驗室中化學老師常把化合物分解為各種成分。
10 supervisors 80530f394132f10fbf245e5fb15e2667     
n.監督者,管理者( supervisor的名詞復數 )
參考例句:
  • I think the best technical people make the best supervisors. 我認為最好的技術人員可以成為最好的管理人員。 來自辭典例句
  • Even the foremen or first-level supervisors have a staffing responsibility. 甚至領班或第一線的監督人員也有任用的責任。 來自辭典例句
11 batches f8c77c3bee0bd5d27b9ca0e20c216d1a     
一批( batch的名詞復數 ); 一爐; (食物、藥物等的)一批生產的量; 成批作業
參考例句:
  • The prisoners were led out in batches and shot. 這些囚犯被分批帶出去槍斃了。
  • The stainless drum may be used to make larger batches. 不銹鋼轉數設備可用來加工批量大的料。
12 flexibility vjPxb     
n.柔韌性,彈性,(光的)折射性,靈活性
參考例句:
  • Her great strength lies in her flexibility.她的優勢在于她靈活變通。
  • The flexibility of a man's muscles will lessen as he becomes old.人老了肌肉的柔韌性將降低。
13 abruptly iINyJ     
adv.突然地,出其不意地
參考例句:
  • He gestured abruptly for Virginia to get in the car.他粗魯地示意弗吉尼亞上車。
  • I was abruptly notified that a half-hour speech was expected of me.我突然被通知要講半個小時的話。
14 aerospace CK2yf     
adj.航空的,宇宙航行的
參考例句:
  • The world's entire aerospace industry is feeling the chill winds of recession.全世界的航空航天工業都感受到了經濟衰退的寒意。
  • Edward Murphy was an aerospace engineer for the US Army.愛德華·墨菲是一名美軍的航宇工程師。
15 organisation organisation     
n.組織,安排,團體,有機休
參考例句:
  • The method of his organisation work is worth commending.他的組織工作的方法值得稱道。
  • His application for membership of the organisation was rejected.他想要加入該組織的申請遭到了拒絕。
16 thereby Sokwv     
adv.因此,從而
參考例句:
  • I have never been to that city,,ereby I don't know much about it.我從未去過那座城市,因此對它不怎么熟悉。
  • He became a British citizen,thereby gaining the right to vote.他成了英國公民,因而得到了投票權。
17 relatively bkqzS3     
adv.比較...地,相對地
參考例句:
  • The rabbit is a relatively recent introduction in Australia.兔子是相對較新引入澳大利亞的物種。
  • The operation was relatively painless.手術相對來說不痛。
18 premises 6l1zWN     
n.建筑物,房屋
參考例句:
  • According to the rules,no alcohol can be consumed on the premises.按照規定,場內不準飲酒。
  • All repairs are done on the premises and not put out.全部修繕都在家里進行,不用送到外面去做。
19 uncertainty NlFwK     
n.易變,靠不住,不確知,不確定的事物
參考例句:
  • Her comments will add to the uncertainty of the situation.她的批評將會使局勢更加不穩定。
  • After six weeks of uncertainty,the strain was beginning to take its toll.6個星期的忐忑不安后,壓力開始產生影響了。
20 elicit R8ByG     
v.引出,抽出,引起
參考例句:
  • It was designed to elicit the best thinking within the government. 機構的設置是為了在政府內部集思廣益。
  • Don't try to elicit business secrets from me. I won't tell you anything. 你休想從我這里套問出我們的商業機密, 我什么都不會告訴你的。
21 constraints d178923285d63e9968956a0a4758267e     
強制( constraint的名詞復數 ); 限制; 約束
參考例句:
  • Data and constraints can easily be changed to test theories. 信息庫中的數據和限制條件可以輕易地改變以檢驗假設。 來自英漢非文學 - 科學史
  • What are the constraints that each of these imply for any design? 這每種產品的要求和約束對于設計意味著什么? 來自About Face 3交互設計精髓
22 emphasise emphasise     
vt.加強...的語氣,強調,著重
參考例句:
  • What special feature do you think I should emphasise? 你認為我該強調什么呢?
  • The exercises heavily emphasise the required readings.練習非常強調必須的閱讀。
23 vertical ZiywU     
adj.垂直的,頂點的,縱向的;n.垂直物,垂直的位置
參考例句:
  • The northern side of the mountain is almost vertical.這座山的北坡幾乎是垂直的。
  • Vertical air motions are not measured by this system.垂直氣流的運動不用這種系統來測量。
24 bureaucratic OSFyE     
adj.官僚的,繁文縟節的
參考例句:
  • The sweat of labour washed away his bureaucratic airs.勞動的汗水沖掉了他身上的官氣。
  • In this company you have to go through complex bureaucratic procedures just to get a new pencil.在這個公司里即使是領一支新鉛筆,也必須通過繁瑣的手續。
25 undoubtedly Mfjz6l     
adv.確實地,無疑地
參考例句:
  • It is undoubtedly she who has said that.這話明明是她說的。
  • He is undoubtedly the pride of China.毫無疑問他是中國的驕傲。
26 overview 8mrz1L     
n.概觀,概述
參考例句:
  • The opening chapter gives a brief historical overview of transport.第一章是運輸史的簡要回顧。
  • The seminar aims to provide an overview on new media publishing.研討會旨在綜覽新興的媒體出版。
27 capabilities f7b11037f2050959293aafb493b7653c     
n.能力( capability的名詞復數 );可能;容量;[復數]潛在能力
參考例句:
  • He was somewhat pompous and had a high opinion of his own capabilities. 他有點自大,自視甚高。 來自辭典例句
  • Some programmers use tabs to break complex product capabilities into smaller chunks. 一些程序員認為,標簽可以將復雜的功能分為每個窗格一組簡單的功能。 來自About Face 3交互設計精髓
28 necessitate 5Gkxn     
v.使成為必要,需要
參考例句:
  • Your proposal would necessitate changing our plans.你的提議可能使我們的計劃必須變更。
  • The conversion will necessitate the complete rebuilding of the interior.轉變就必需完善內部重建。
29 briefly 9Styo     
adv.簡單地,簡短地
參考例句:
  • I want to touch briefly on another aspect of the problem.我想簡單地談一下這個問題的另一方面。
  • He was kidnapped and briefly detained by a terrorist group.他被一個恐怖組織綁架并短暫拘禁。
30 aesthetics tx5zk     
n.(尤指藝術方面之)美學,審美學
參考例句:
  • Sometimes, of course, our markings may be simply a matter of aesthetics. 當然,有時我們的標點符號也許只是個審美的問題。 來自名作英譯部分
  • The field of aesthetics presents an especially difficult problem to the historian. 美學領域向歷史學家提出了一個格外困難的問題。
31 edifices 26c1bcdcaf99b103a92f85d17e87712e     
n.大建筑物( edifice的名詞復數 )
參考例句:
  • They complain that the monstrous edifices interfere with television reception. 他們抱怨說,那些怪物般的龐大建筑,干擾了電視接收。 來自辭典例句
  • Wealthy officials and landlords built these queer edifices a thousand years ago. 有錢的官吏和地主在一千年前就修建了這種奇怪的建筑物。 來自辭典例句
32 detriment zlHzx     
n.損害;損害物,造成損害的根源
參考例句:
  • Smoking is a detriment to one's health.吸煙危害健康。
  • His lack of education is a serious detriment to his career.他的未受教育對他的事業是一種嚴重的妨礙。
33 isolation 7qMzTS     
n.隔離,孤立,分解,分離
參考例句:
  • The millionaire lived in complete isolation from the outside world.這位富翁過著與世隔絕的生活。
  • He retired and lived in relative isolation.他退休后,生活比較孤寂。
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TAG標簽:   會計英語  Accountancy  會計英語
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