成本会计与财务会计_外文翻译.doc

译文（字数 3576）：

成本会计是一个过程，它是收集、分析、总结和评估各种行动方案。它的目标是以成本效益和能力为基础，以最适当的行动来通知管理层。成本会计提供了详细的成本信息，管理需要控制当前的经营和计划的未来。

  因为管理者只为自己的组织做决策，没有必要的信息是类似的信息来自其他组织。相反，信息必须是一个特定的环境相关。成本会计信息是常用的  财务会计信息，但其主要功能是用于管理人员的决策。

  不像有助于财务报告定期编制的会计系统、成本核算系统和报告不受规则和标准像 一般公认会计原则（GAAP）。因此，不同公司的成本会计制度，有时甚至在同一个公司或组织的不同部分有着广泛的变化。

外文原文（字符数 11697）：

Summary

Cost accounting is a process of collecting, analyzing, summarizing and evaluating various alternative courses of action. Its goal is to advise the management on the most appropriate course of action based on the cost efficiency and capability. Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future.

Since managers are making decisions only for their own organization, there is no need for the information to be comparable to similar information from other organizations. Instead, information must be relevant for a particular environment. Cost accounting information is commonly used in financial accounting information, but its primary function is for use by managers to facilitate making decisions.

Unlike the accounting systems that help in the preparation of financial reports periodically, the cost accounting systems and reports are not subject to rules and standards like the Generally Accepted Accounting Principles(GAAP). As a result, there is wide variety in the cost accounting systems of the different companies and sometimes even in different parts of the same company or organization.