英语翻译Early accounts served mainly to assist the memory of the

英语翻译
Early accounts served mainly to assist the memory of the businessperson and the audience for the account was the proprietor or record keeper alone.Cruder forms of accounting were inadequate for the problems created by a business entity involving multiple investors,so double-entry bookkeeping first emerged in northern Italy in the 14th century,where trading ventures began to require more capital than a single individual was able to invest.The development of joint stock companies created wider audiences for accounts,as investors without firsthand knowledge of their operations relied on accounts to provide the requisite information.[6]
This development resulted in a split of accounting systems for internal (i.e.management accounting) and external (i.e.financial accounting) purposes,and subsequently also in accounting and disclosure regulations and a growing need for independent attestation of external accounts by auditors.[7]
Today,accounting is called "the language of business" because it is the vehicle for reporting financial information about a business entity to many different groups of people.Accounting that concentrates on reporting to people inside the business entity is called management accounting and is used to provide information to employees,managers,owner-managers and auditors.Management accounting is concerned primarily with providing a basis for making management or operating decisions.Accounting that provides information to people outside the business entity is called financial accounting and provides information to present and potential shareholders,creditors such as banks or vendors,financial analysts,economists,and government agencies.Because these users have different needs,the presentation of financial accounts is very structured and subject to many more rules than management accounting.The body of rules that governs financial accounting is called Generally Accepted Accounting Principles,or GAAP.[8]

早期的会计主要是为了帮助业者记忆,而会计的受众也仅仅是业主或者薄记员.比较原始的会计已经无法应付牵扯多个投资者的企业实体所要面临的各种问题,于是在十四世纪初期的意大利北方地区首次出现了复式计帐法,当时那里的贸易所需资本就已经开始超过单个投资者的能力了.股份公司的发展为会计创造了范围更广的受众,这是因为无法掌握这些运作第一手资料的投资者需要依靠会计来提供所需的信息.{6}
这一进展造成了会计体系分成内用（即管理会计）和外用（即金融会计）两种,随后还催生了会计准则和信息公开准则以及由审计师对外部会计进行独立证实的要求日渐增多.{7}
时至今日,会计被称为“企业的语言”,这是因为会计是向很多不同人群报告某个企业实体财务信息的方式.主要向企业实体内部人员报告的会计被称做管理会计,它用来向雇员、经理、业主-经理和审计师提供有关信息.管理会计主要关注的是为管理决策或运营决策提供决策依据.向企业实体外部人员提供信息的会计被称为金融会计,它用来向当前和潜在的股东、诸如银行或卖方等债权人、金融分析师、经济学家以及各政府部门提供有关信息.由于这些用户具有不同的需要,金融会计的呈示要求结构严谨并且需要遵守的规定比管理会计要多.管理金融会计的一系列原则叫做公认会计原则,简称GAAP.{8}