环境会计【外文翻译】

外文出处Business & Economic Review,2006（4）:21-27

外文作者布莱恩.斯坦科，艾琳.布罗根,艾琳,亚历山大,

约瑟芬.蔡.梅齐

原文：

Environmental Accounting

Here's why projected cleanup costs from hazardous waste sites will be finding

their way onto the balance sheets of Corporate America.

Monitoring the production and disposal of hazardous waste has been a top priority of the United States government and the Environmental Protection Agency (EPA) since the mid-1970s, largely as a result of the Love Canal environmental disaster. Unfortunately, the remediation of hazardous waste sites is not finished, and cleanup cost estimates range anywhere between $500 billion and $1 trillion. American corporations will ultimately be held accountable for these costs. What remains to be seen, however, is exactly who, when, and how much.

In terms of corporate responsibilities, this article discusses requirements regarding the financial reporting of environmental liabilities and current initiatives

that should improve the measurement and disclosure of these liabilities. Investors and business professionals alike must understand the significance of these obligations as

they relate to current and future corporate financial statements.

Financial Reporting

Financial reporting requirements have evolved over time under several governing bodies. The Securities Act of 1934 created the Securities and Exchange Commission (SEC) and gave it the authority to administer federal securities laws and prescribe accounting principles and reporting practices. Companies that are considered under the jurisdiction of the SEC include any company whose stock is publicly traded. As a result, these companies are required to follow SEC disclosure requirements in their filings.

The Financial Accounting Standards Board (FASB) is responsible for establishing the current standards of financial accounting and reporting. The standards

or pronouncements that the FASB issues, "Statements of Financial Accounting Standards" (SFASs), are officially recognized as authoritative by the Securities and Exchange Commission and the American Institute of Certified Public Accountants (AICPA), the national professional organization of CPAs.

Until recently, the AICPA played a prominent role in the accounting and reporting environment. But as a result of the Sarbanes-Oxley Act of 2002, the AlCPA's Auditing Standards Board (ASB) was limited in its role of establishing Generally Accepted Auditing Standards. Auditing and related professional practice standards as they pertain to public companies are now established by the Public Company Accounting Oversight Board (PCAOB), a private-sector, nonprofit corporation created to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports.

Evolution of Environmental Accounting Standards

The common definition of "environmental accounting" is "the identification, measurement, and allocation of environmental costs, the integration of these environmental costs into business decisions, and the subsequent communication of the information to a company's stakeholders" (AICPA).

Typical environmental costs include off-site waste disposal costs, cleanup costs, litigation costs, and other related costs.

The first accounting standards or interpretation of standards that could be applied to environmental liabilities were enacted by the FASB in 1975 and 1976. These rules covered a generic grouping of contingent liabilities (including environmental liabilities). Initially the FASB stated that contingent liabilities arising from environmental cleanup costs should be accounted for and disclosed according to Statement of Financial Accounting Standards (SFAS) No. 5, "Accounting for Contingencies" (FASB 1975). One year later, the FASB issued Interpretation (FIN) No. 14, "Reasonable Estimation of the Amount of a Loss" (FASB 1976), offering additional guidance regarding loss contingencies. Essentially, the standard required losses to be accrued for when they became "probable and reasonably estimable."

SFAS No. 5 is still followed today by accountants who are considering the measurement and disclosure of environmental liabilities.

Superfund

Prior to Congress passing legislation granting the EPA authority to identify and sanction Potentially Responsible Parties (PRPs), most reported environmental liabilities were minimal. That changed in 1980 when Congress passed the Comprehensive Environmental Response, Compensation and Liability Act of 1980 (CERCLA), commonly known as the Superfund Act. CERCLA established strict regulatory requirements regarding the release of hazardous substances from existing or future waste sites.

Six years later, Congress amended CERCLA with the Superfund Amendment and Reauthorization Act (SARA).This strengthened the EPA’s authority and increased the agency’s fund balance. Under the new Superfund Act, the EPA became responsible for identifying and listing those locations throughout the United States where hazardous substances or waste either have caused or may cause damage to the environment. The EPA, through administrative or legal action, seeks to require PRPs to accept responsibility for the remediation of contaminated sites.

Under CERCLA, a PRP is defined as any individual or company that is potentially responsible for, or contributed to, the contamination problems at a Superfund site. According to Paul D. Hutchinson, this can include:

? Current owners or operators of facilities where hazardous substances have been deposited

? Owners or operators of facilities at the time hazardous substances were deposited

? Generators of hazardous substances deposited at facilities

? Transporters of hazardous substances to facilities

? Per sons who arranged for disposal or treatment of hazardous substances at facilities

Once the EPA identifies a PRP, a liability-based program is used to address the cleanup of the site. Under the liability-based program, a potentially responsible party

is classified into one of three categories:

? Strict Liability - the PRP is liable for cleanup costs even when there was no negligence

? Joint and Several Liability – any one party can be forced to bear the full cost of the remedy, even if several parties contributed to the waste at a site

? Retroactive Liability - the provisions apply to actions that took place before CERCLA was passed

After the EPA identifies the PRPs and their respective liability, it sends notification to the SEC and the respective companies or individuals.

Regulation S-K and FRR 36

With the increased environmental regulation, the accounting regulatory bodies began to issue standards regarding the reporting and disclosure of environmental liabilities. In 1982, the SEC integrated all of its environmental disclosure requirements into Regulation S-K, requiring disclosure if pollution expenditures had a material effect on the company's earnings. Regulation S-K Item 101, known as the Description of Business, requires registrants to disclose, among other things, the material effects of complying or failing to comply with environmental requirements on the capital expenditures, earnings, and competitive position of the registrant and its subsidiaries. S-K Item 103 requires registrants to describe any material concerning pending legal proceedings unless the legal proceedings involve ordinary routine litigation incidental to the business. S-K Item 303, often referred to as Management Discussion and Analysis of Financial Condition and Results of Operations, requires the disclosure of environmental contingencies that may reasonably have a material impact on net sales, revenue, or income from continuing operations.

In 1989, the SEC provided further guidance by issuing Financial Reporting Release (FRR) 36. FRR 36 discusses and illustrates various disclosure requirements for the Management's Discussion and Analysis (MD&A) component of the SEC annual report 10-K filing and the shareholder annual report.

Staff Accounting Bulletin (SAB) 92

Even with this increase in regulation, companies were still finding it difficult to

estimate liabilities that needed to be disclosed. In response, the SEC issued Staff Accounting Bulletin No.92 (SAB 92) to further clarify its disclosure requirements. SAB 92 specifically discussed the disclosure of environmental liabilities in the balance sheet. The SEC's position on the disclosure of environmental liabilities was strengthened through an agreement with the EPA in 1990. Essentially, the EPA would provide the SEC with certain quarterly information, including names of PRPs, a list of all cases filed under CERCLA, and a list of civil and criminal cases under federal environmental laws. In exchange for this information, the SEC agreed to target the enforcement of environmental disclosures.

AICPA Statement of Position 96-1

By 1996, the EPA had identified more than 36,000 hazardous waste sites in the United States. The EPA then took what they considered to be the most severe of the contaminated sites and developed the National Priorities List (NPL). This list contained 1,405 sites, each referred to as a Superfund site. From these Superfund sites alone, the EPA proceeded to identify 15,000 PRPs connected to these sites. These PRPs would eventually be responsible for cleanup costs that would range from $35 million to $1 billion per site. The release of this information revealed to the accounting profession that the remedial liabilities of the PRPs were significant and, therefore, required better accounting and disclosure. As a result, the AICPA issued Statement of Position (SOP) 96-1, "Environmental Remediation Liabilities," which provided specific guidance on estimation and the financial reporting of environmental accruals and contingencies.

Analysis of the Standards (Past and Present)

(A) Recognition of Environmental Liabilities

Recognition pertains to when a liability should be reported in the financial statements. Contingent liabilities are obligations that are dependent upon the occurrence or nonoccurrence of one or more future events to confirm the amount payable, the payee, the date payable or its existence. The most significant liability that a firm faces in relation to environmental accounting comprises the remediation costs. Remediation costs typically include cleanup costs, litigation costs, and other costs

associated with legal compliance.

FAS No. 5，mentioned earlier，requires that a provision for a loss contingency be recorded and a liability recognized in financial statements when both of the following conditions are met:

? It is probable that an asset has been impaired or a liability has been incurred at the date of the financial statements

? The amount of the loss can be reasonably estimated

FASB Interpretation (FIN) No. 14 provides additional guidance on how to recognize a loss contingency when the estimated loss is within a specified range. It recommends that the minimum amount of the range be accrued, unless some amount within the range appears at the time to be a better estimate than any other amount within the range.

The AICPA SOP 96-1 expands the types of costs that may be appropriately accrued and the ability to consider technologies under development in order to help assess the ultimate cost of remediation efforts more accurately. PRPs must now use a more conservative approach (increase the probability of loss recognition) than under the prior provisions of SFAS No. 5 to ascertain if they should accrue such liabilities. According to the SOP 96-1, the probability criterion of SFAS No. 5 is met if the EPA has decided (or probably will) that the company must participate in remediation. Liabilities must now be recognized when litigation has commenced or an assertion of a claim is probable whenever the PRP is associated with that site. In addition, PRPs must now accrue potential environmental remediation liabilities "up front," all at once, rather than recognize the expenses when they are actually paid.

(B) Accounting for Recognized Environmental Liabilities

When a company has determined that an environmental obligation exists, it must be measured and accounted for based on available information. Key accounting issues related to the recognition of environmental liabilities are highlighted below: Estimates of the Environmental Liability

According to AlCPA's SOP 96-1, once a liability is determined, its magnitude must be estimated. In developing the estimates, according to Kathleen Blackburn

Hethcox, Richard Riley, and Jan R. Williams writing in National Public Accountant, the factors below should be considered:

? The extent and type of haz ardous substances at the site, and the costs to be included in the estimate

? The effect of expected future events or developments

? The range of technologies that can be used in remediation

? The number and financial condition of other PRPs

? The effect o f potential recoveries

Early estimates of loss can be revised later if new information gives cause for a change. The revisions should be accounted for as a change in accounting estimate, thereby only affecting current and future financial reporting. No retroactive restatement of prior year financial statements is allowed under SOP 96-1. The SOP 96-1 also recommends that for various stages of remediation, benchmarks be used to evaluate the extent of the amount that can be estimated. At a minimum, the estimate should be evaluated as each benchmark occurs; which includes identification of the company as a PRP, receipt of a unilateral administrative order requiring a removal action, participation in a remedial investigation (Rl) or feasibility study (FS) as a PRP, completion of a feasibility study, and issuance of a record of decision.

Source: Brian B Stanko, Erin Brogan, Erin Alexander, and Josephine Choy-Mee Chay.

Environmental Accounting[J]. Buinese & Economic Review, 2006,(4):21-27.

财务风险中英文对照外文翻译文献

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企业成本控制外文翻译文献

企业成本控制外文翻译文献(文档含英文原文和中文翻译)

译文： 在价值链的成本控制下减少费用和获得更多的利润 摘要： 根据基于价值链的成本管理理念和基于价值的重要因素是必要的。首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。 关键词：成本控制，价值链，收益，支出，收入，成本会计 1、介绍 根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。换句话说，这至少不能从根本上解决它。 因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。 2、成本及其控制的基于价值链理念 2.1基于价值链的成本观念 根据价值链理论，如果企业是要被客户接受，它必须创造和提供能满足其客户的价值。因此，成本（价值或资源支付费用）这不离为创造和提供顾客价值的活动，其活动的价值链。因此，我们应该从价值链角度看成本的重要。

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

财务管理外文翻译

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一个企业的不确定性的金融环境其财务活动充满风险。除了机会,有许多的危险从时间,以时间,其财务会计。因此,它已经成为了成功的关键一个企业的财务会计是否能跟踪的趋势变化什么是有用的吸收。应当拒绝接受什么是有害的。战略会计思想是非常重要的在企业的财务会计,因为我们必须努力去分析和把握一般环境和发展一个企业的发展趋势,从而提高适应能力、可变性和适用性的金融中心会计不确定环境。目前,中小企业在100年通过了工商登记、以企业总数的90%。因此,其战略财务会计是特别重要的,这也是本论文的主题。 1 简介 战略性的财务会计是财务会计理论,根据该融资应该的在最适当的方式进行,采集到的资本必须利用和会计的最有效的方式虽然企业和决策和利润分配应该最合理。根据其内涵,总结三个主要内容的战略财务会计,包括融资策略,投资战略和利润分配决策策略。详情如下: 融资策略 高度发达的现代企业具有的销售急剧增长。当面对这样一种局势,企业倾向于有很大的要求从股票和应收账款是资本的提升。更大的为销售增长的张力,但更大的资本要求。因此,在融资策略都具有十分重要的意义战略会计财务。融资策略的功能在于明确的指导方针融资、铺设融资目标下,建立整体规模、融资渠道和方法,安排战略资本结构优化方案,从各方面对此作了相应的对策,以达到融资目标,最后预测和收集的大量资金的企业的需要。 投资策略 为核心的战略财务会计,这种策略决定一个企业只能分配它的首都资源合理而有效的方法。投资策略包括确认投资固定资产的方向、公司规模和资本规模、投资选择相关的外部扩张或内部扩张,改革旧的产品或开发新的、独立或联合操作,自有资金投资决定或贷款之间的百分比固定资产、流动资产、投资策略和风险和那些在通货膨胀。 利润分配决策策略 这个策略,包括会计资本收益和设立股份奖金分配制度,主要的交易一个企业比例,搁在长期底图在扩大规模、提高员工福利和自身的生活水平。利润分配决策战略旨在满足需求,对于资产资本的发展和改进企业的核心竞争力根据相关的投资

工程管理专业外文翻译--项目成本控制剖析(可编辑修改word版)

项目成本控制 1施工企业成本控制原则 施工企业的成本控制是以施工项目成本控制为中心，施工项目成本控制原则是企业成本管理的基础和核心，施工企业项目经理部在对项目施工过程进行成本控制时，必须遵循以下基本原则。 1.1成本最低化原则。施工项目成本控制的根本目的，在于通过成本管理的各种手段，促进不断降低施工项目成本，以达到可能实现最低的目标成本的要求。在实行成本最低化原则时，应注意降低成本的可能性和合理的成本最低化。一方面挖掘各种降低成本的能力，使可能性变为现实；另一方面要从实际出发，制定通过主观努力可能达到合理的最低成本水平。 1.2全面成本控制原则。全面成本管理是全企业、全员和全过程的管理，亦称“三全”管理。项目成本的全员控制有一个系统的实质性内容，包括各部门、各单位的责任网络和班组经济核算等等，应防止成本控制人人有责，人人不管。项目成本的全过程控制要求成本控制工作要随着项目施工进展的各个阶段连续进行，既不能疏漏，又不能时紧时松，应使施工项目成本自始至终置于有效的控制之下。 1.3动态控制原则。施工项目是一次性的，成本控制应强调项目的中间控制，即动 态控制。因为施工准备阶段的成本控制只是根据施工组织设计的具体内容确定成本目标、编制成本计划、制订成本控制的方案，为今后的成本控制作好准备。而竣工阶段的成本控制，由于成本盈亏已基本定局，即使发生了偏差，也已来不及纠正。 1.4目标管理原则。目标管理的内容包括：目标的设定和分解，目标的责任到位和执行，检查目标的执行结果，评价目标和修正目标，形成目标管理的计划、实施、检查、处理循环，即 PDCA 循环。 1.5责、权、利相结的原则。在项目施工过程中，项目经理部各部门、各班组在肩负成本控制责任的同时，享有成本控制的权力，同时项目经理要对各部门、各班组在成本控制中的业绩进行定期的检查和考评，实行有奖有罚。只有真正做好责、权、利相结合的成本控制，才能收到预期的效果。

会计内部控制中英文对照外文翻译文献

会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)

内部控制透视：理论与概念 摘要：内部控制是会计程序或控制系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。内部是一个组织管理的重要组成部分。它包括计划、方法和程序使用，以满足任务，目标和目的，并在这样做，支持基于业绩的管理。内部控制是管理阶层的平等与控制可以帮助管理者实现资源的预期的有效管理的结果通过。内部控制应减少或违规错误的风险关联未被发现的，但设计和建立有效的内部控制不是一个简单的任务，不可能是一个实现通过快速修复短套。在此讨论了内部文件的概念的不同方面的内部控制和管制。 关键词：内部控制，管理控制，控制环境，控制活动，监督 1、介绍 环境需要新的业务控制变量不为任何潜在的股东和管理人士的响应因子为1，另外应执行/她组织了一个很大的控制权。控制是管理活动的东西或以上施加控制。思想的产生和近十年的发展需要有系统的商业资源和控制这种财富一个新的关注。主题之一热一回合管制的商业资源是分析每个控制成本效益。 作为内部控制和欺诈的第一道防线，维护资产以及预防和侦查错误。内部控制，我们可以说是一种控制整个系统的财务和其他方面的管理制定了为企业的顺利运行;它包括内部的脸颊，内部审计和其他形式的控制。 COSO的内部控制描述如下。内部控制是一个客观的方法用来帮助确保实现。在会计和组织理论，内部控制是指或目标目标的过程实施由组织的结构，工作和权力流动，人员和具体的管理信息系统，旨在帮助组织实现。这是一种手段，其中一个组织的资源被定向，监控和测量。它发挥着无形的（重要的作用，预防和侦查欺诈和保护组织的资源，包括生理（如，机械和财产）和乙二醇，声誉或知识产权，如商标）。在组织水平，内部控制目标与可靠性的目标或战略的财务报告，及时反馈业务上的成就，并遵守法律，法规。在具体的交易水平，内部控制是指第三方采取行动以实现一个具体目标（例如，如何确保本组织的款项，在申请服务提供有效的。）内部控制程序reduce程变异，导