| ||||||
| Accounting Police: Do They Exist? 会计警方：他们存在？ by: John Day由： John天 Who created accounting principles?谁创造的会计原则？ Who sets and revises accounting standards?谁集和修改会计标准？ What if you don’t follow all the rules, do you go to jail?如果你不遵守的所有规则，你进监狱？ Is there an accounting police force that investigates and arrests violators?是有一个会计警队进行调查和逮捕违法者？ It would seem that there must be some regulatory force to make sure that providers of financial statements conform to the rules.这似乎是必须有一些监管力量，以确保供应商的财务报表符合规则。 There is, up to a point, and here is how it works:因此，到一个点，并在这里是如何运作： Mainly, it’s all voluntary and it works pretty well.主要是，它的所有自愿和它的工程相当不错。 First, double-entry accounting originated in Italy in the 1400’s, so its been around awhile.首先，复式簿记会计起源于意大利，在1400年的，因此它被周围的一段时间。 Accounting principles have evolved over the years just as have accounting standards.会计原则，有多年的发展，正如有会计标准。 The reason why the system works is that the business community could not function if there was not commonality and consistency in financial statement reporting.之所以系统的工程，是商业界无法顺利运作，如果有不共同性和一致性，在财务报表的报告。 It would be chaos, much like if there were no driving rules of the road.这将是混乱，很像如果没有人驾驶的规则，道路。 Therefore, in the United States, a body of experts known as the Financial Accounting Standards Board (FASB pronounced Fasbee) was established in 1973, which superseded another board called the Accounting Principles Board (APB).因此，在美国，一个专家机构称为财务会计准则委员会（ FASB的突出fasbee ）成立于1973年，这所取代董事会另一位所谓的会计原则委员会（ APB肌） 。 The FASB members go through a lengthy process of analyzing and reviewing problems in the accounting field that are brought to them.该FASB的成员经过一个漫长的过程的分析和检讨的问题，在会计领域是给他们带来的。 After much thought, they will make a pronouncement as to what they think the new or revised way of approaching the treatment of an accounting issue should be.经过一番思想，他们将作出宣判，以什么他们认为，新的或订正的方式接近治疗的会计问题应。 They are a non-governmental organization that has private financing.他们是一个非政府组织已私人融资。 A big supporter of FASB is the American Institute of Certified Public Accountants (AICPA).一个大的支持者， FASB的是美国注册会计师协会（ aicpa ） 。 Many Certified Public Accountants (CPAs) belong to this prestigious organization and are obligated to abide by its guidelines and principles of behavior.许多执业会计师（注册会计师）属于这个声望的组织，并有责任遵守其指导方针和原则的行为。 Other countries no doubt have similar organizations that require high levels of accounting professional conduct.其他国家毫无疑问，也有类似的组织，需要高水平的会计专业操守。 FASB established an accounting code called “Generally Accepted Accounting Principles” or (GAAP).财会准则委员会成立了一个会计准则的所谓“一般公认的会计原则”或（公认会计原则） 。 The assumption is that if a business financial statement is prepared according to GAAP, then the user of that financial statement could rely on or trust the information more readily than if not prepared according to GAAP.假设是，如果业务的财务报表是准备根据公认会计原则，那么，用户该财务报表中可以依靠或不信任的信息更容易比，如果不准备根据公认会计原则。 Those businesses that deviate from GAAP, and many smaller businesses do, cannot say that their statements are prepared under GAAP; in fact, they should inform the reader that they are not.这些企业偏离公认会计原则，和许多规模较小的公司做，不能说他们的发言准备，根据公认会计原则;事实上，他们应该告知读者，他们不是。 However, let the buyer beware.不过，让买方当心。 One governmental body that has a policing function is the Securities Exchange Commission (SEC).一个政府机构，有一个治安的功能是证券交易委员会（ SEC ） 。 It is primarily concerned with public companies because their job is to protect investors from unscrupulous acts.这主要是关注的公众公司，因为他们的工作，是要保护投资者，从不良行为。 Recently, the SEC has gotten into the act of establishing accounting standards.最近， SEC已得到了到该法建立的会计标准。 It has its hands full today.它有其手中，充分今天。 Since most businesses use their financial statements to prepare their required income tax returns, the Internal Revenue Service (IRS) may audit those tax returns and review the financial statements upon which the tax returns are based.由于大多数企业使用它们的财务报表准备其所需的所得税申报，内部美国国税局（ IRS ）可能审计那些税报税表及审查财务报表后，该税报税表的基础。 Not following the rules can get you in trouble with this governmental body.不遵守规则，可以让您在闹事，这与政府机构。 You can see that in many ways compliance to the principles and standards is a mixture of voluntary and regulatory behavior.你可以看到，在许多方面遵守的原则和标准是一个混合自愿和监管的行为。 Currently, there is an effort underway to set international accounting standards due to the inexorable globalization process.目前，有一个努力进行设置国际会计标准，由于不可阻挡的全球化进程。 This is a massive undertaking that will take years, but it is obviously necessary and inevitable.这是一项庞大的事业，这将需要数年时间，但它显然是必要的和不可避免的。 | |||||
