而另一些公司则倾向于内部计算机模式，但是会计师压制了这一做法。
Others cling to internal computer models, but their accountants are cracking down on them.
本文研究发现：我国会计信息披露质量呈逐年提高的趋势，但是会计信息披露整体水平并不高；
The results are as followed: The quality of accounting information disclosure has enhanced, but its overall level is not certainly high.
很多会计软件程序可以让你简单的追逐这些过期的款项，但是你也需要有一个明确的追踪计划。
Most accounting software programs let you easily track past-due accounts, but you also need to have a clear process for pursuing collections.
尼克尔斯女士说，会计可能不是那么令人激动或兴奋的职业，但是要想成功经营企业，你就必须要掌握相关的技能。
'[Accounting] might not be that thrilling or exciting, but you need to have those skills to run a successful business,' she says.
会计说我们可以用零用现金去买纸，但是不能用它买一个新的打印机。
The accountant said that we could use petty cash to buy paper but not to buy a new printer.
但是监管和会计压力代替了他们提高债券比重的压力；对冲基金结束替代股票。
But regulatory and accounting pressures are instead forcing them to increase their bond weightings; hedge funds end up being substituted for equities instead.
相反的，审计员和会计被认为是令人心烦意乱的工作，但是他们的收入不错。
Conversely auditors and accountants are considered mind-numbing jobs, but they're paid nicely.
但是“回购105”利用了美国财务会计准则第140号规定的漏洞，根据该项规定，雷曼公司可以将此种借款重新划分为出售。
But Repo 105 took advantage of an accounting rule called SFAS 140, which enabled Lehman to reclassify such borrowing as a sale.
虽然公司的会计极力否认参与，但是检方还是对他们提出了控诉。
Prosecutors have filed charges against the firm's accountant, who denies them.
凯捷安永会计事务所的利润只缓缓增长了2%，但是其增长的趋势是清晰可见的。
Ernst &Young’s grew by a more modest 2%, but the trend is clear.
但是，两家会计师事务所都不曾提供这样一个学费全免的学位。
虽然使用社会计算实现社会协作具有大量的优点，但是也存在如下许多挑战。
While we have huge number of positives for implementing social collaboration using social computing, there are many challenges here.
国际会计准则委员会坚称地缘因素并不是什么问题，但是这确实能帮助他，一个欧洲大陆人，被英国和美国所接受。
The IASB insists geography was no consideration but it surely helps that he is a continental European who should be acceptable in Britain and America.
如上面所述，用例的权重是由它所包含的用例事务的数量所决定的，但是，什么时候系统对刺激源的反应会计算成不同的？
As stated above, the weight of a use case is determined by the number of different use case transactions it contains. But exactly when does the system's reaction to a stimulus count as different?
老板们当然不会想要多付一天的住宿费用，但是既然你愿意牺牲你的周末，他们常常也不会计较。
Employers don't appreciate the extra night's hotel bill, but since you're giving up your weekend, they usually fall in line.
我是学会计专业的，但是现在却在公司的市场部门工作。
You know, my major is accounting, but now I'm working in the Marketing Department in the company.
埃塞俄比亚拥有廉价而训练有素的劳动力，但是缺乏投资者想看到的高层次的人才：管理者，会计人员以及商业律师，而这些人才投资者们能够在非洲的其他地方找到很多。
Ethiopia has a cheap and disciplined workforce, but not the mulch of managers, accountants and commercial lawyers that investors want to see, and which they can find plentifully elsewhere in Africa.
会计们会计算这个复杂的问题，他们还会发现公司收益很难定义，但是他们会想办法，得出一个数字。
That's a complicated thing that accountants figure out and accountants find it difficult to define the earnings of a company, but they do something and they come up with a number.
会计信息系统是其中最新的，但是是最广泛使用的信息系统，在业务上。
Accounting information systems are among the newest, yet are the most widely used information systems in business.
我可能对会计不是特别感兴趣，但是正因为这样，我会花更多的时间去学习这门课程，因为我担心会落在别人后面。
I may not be particularly interested in the accounting, but because of that, I would spend more time to study this course, because I was afraid that I will be left behind.
尽管基于Web的应用程序和其他工具非常流行，但是在最近大约三年的时间内，Web 2.0在业务方面最显著的影响是在社会计算的领域中。
Despite the prevalence of Web-based applications and other tools, Web 2.0's most noticeable impact on business in the last three years or so has been in the area of social computing.
但是自从石油产量要求巨大的支持，产量的蓬勃发展已创造了对多种工人的需要：卡车司机、会计、厨师和人事经理。
But since oil production requires a great deal of support, the boom has created demand for a range for workers: truckers, accountants, cooks, HR managers.
但是同卖家行为相对等的任何事(在这里指公允价值会计对信息披露的要求)能轻易地导致资产价格大幅变动。
But anything that co-ordinates the actions of sellers-in this case, the disclosure required by fair-value accounting-can easily lead to sharp movements in asset prices.
普华会计师事务所的JohnTattersall说，“巴塞尔协议2不完美。但是它比上一版好多了。”
"Basel 2 is not perfect, but it is a lot better than what went before," says John Tattersall, a partner at PricewaterhouseCoopers, an accounting firm.
但是那些学习会计、法律、医学、工程、或数学等“硬课程”的人，能够继续获得更高的薪金回报。
But those who study "hard" subjects such as accountancy, law, medicine, engineering or maths continue to enjoy a premium.
但是，在规定企业集团单一会计主体的界限时，却有着不同的观念，从而形成了三种不同的合并报表理论。
But there are different points of view to formulate the boundary of main body and therefore there are three different kinds of theory of combined report.
我虽然不会计算简单的算术题，但是通过她，我感到抽象的数学与音乐非常地相似。
I could not do simple arithmetic but through her I sensed that abstract mathematics was very much like music.
我虽然不会计算简单的算术题，但是通过她，我感到抽象的数学与音乐非常地相似。
I could not do simple arithmetic but through her I sensed that abstract mathematics was very much like music.
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