account实习报告

account实习报告（精选3篇）

account实习报告 第1篇

account的常用短语

1.by(from)all accounts 据说，据报道，根据各方面所说。如：

He is a great football player, from all accounts.据说他是个很不了起的足球运动员。I’ve never been there but it is, by all accounts, a lovely place.我从未去过那地方，但听说那地方很好。

2.on account of 因为，由于。如：

He couldn’t come on account of his illness.他因病不能前来。

On account of holiday our store will be closed tomorrow.由于明天是假日，我们商店停止营业。

3.on all accounts(on every account)总之，无论如何。如： On all accounts you must go.总之，你一定得去。

It is best to stay here on every account.总之，留在这儿是最好的。

4.on no accounts 绝不，无论如何都不。如：

My name must on no accounts be mentioned to anyone.我的名字是绝不能向任何人提起的。

I will never do such a thing on any account.无论如何我决不做这样的事。若置于句首，句子要用倒装句式。如:

On no accounts must this switch be touched.这个开关是绝不能触摸的。

5.on one’s account 为了某人的缘故。如：

Don’t put off the meeting on my account.不要为了我而把会议推迟。

I didn’t tell her the news on her husband.由于她丈夫的关系，我没有把这消息告诉她。

6.take sth into account 考虑，注意。如：

You should take the expenses into account.你应该把费用考虑进去。

When judging his performance, don’t take his age into account.评定他的表现时，不必考虑他的年龄。

有时 sth 较长，也可放在后面。如：

We must take into account the boy’s long illness.我们必须考虑到这个孩子已经病了很久。

有时也可说成 take account of sth。如：

You must take account of this fact./ You must take this fact into account.你必须考虑到这个事实。

account实习报告 第2篇

关键词：问责,反腐倡廉,语料库

反腐倡廉词汇 (Anti-corruption Terms) 是在国际反腐倡廉过程中产生的。问责 (accountability) 作为的一个反腐热词, 经常出现在各国新闻、报刊、杂志、政府报告中。世界著名的反腐败机构国际透明组织 (Transparency International) 于2009 年公布的反腐败术语通俗解释指南2.0版 (Plain Language Guide to Anti-corruption Terms 2.0) 也将该词收录其中。

文化语境 (context of culture) 作为与言语交际相关的社会文化背景可分为两个方面;一是文化习俗, 指人民群众在社会生活中世代传承的生活模式或集体习惯。二是社会规范, 是指社会对言语交际活动所作出的各种规定和限制。文化语境的概念是由马林诺夫斯基提出来的, 但表述有些模糊。后来, 在韩礼德的功能语法理论中得以完善。这方面的论著有韩礼德的The notion of context in language education, 何兆熊的语用、语义和语境, 林纪诚的语言与文化综论等。

本文研究语料取自于全球网络语料库Glo Wb E、美国当代英语语料库COCA、美国英语历史语料库COHA和英国国家语料库BNC四大语料库, 并结合各国的相关文化语境, 来挖掘出意义背后的意义。

1 Accountability的词源及历史文化语境研究

问责 (accountability) 的词干来源于拉丁语的accomptare (to account) , 是computare (to calculate) 的前缀形式。Accomptare最初是以借款制度术语出现的, 在古希腊罗马时期, 教堂或者店主都会进行一些贷款业务, 当人们向其申请贷款时, 就对教堂或店主等贷款人负有解释说明的责任;这种说明责任制度也被后来欧洲中世纪庄园主所采用, 庄园主将其领地的全部交给管家管理, 管家则必须对每年度的信托加以说明, 当所有的约定都达成时, 才算完成了任务。

在中世纪初期, 王权相对较弱, 贵族、庄园主是地区的统治者, 但到了11 世纪后半叶, 王权逐渐变得强势, 进而出现了问责概念的雏形。例如在诺曼时期的英格兰, 当时国王威廉就下令国内所有的财产拥有者必须向固定的机构汇报自己的财产情况, 并进行相关的解释说明, 这一目的不仅是为了获取税收, 也是为了让财产变得透明, 便于管理, 为良政治理提供了较好的基础。

到了20 世纪初期, 问责的最直接形式表现为对政府有关公共资金花费与使用情况进行审计。尔后中央专门设立了审计机构来监督中央的其他行政机构, 并且要求各行政机构每年须进行一次报账。

例如, 在20 世纪30 年代中期的美国, 国内刚经历了大萧条, 罗斯福继而推行新政并大力加强国家对社会经济生活的干预, 新政大体可分为两个阶段:1935 年以前和1935~1939 年。第一阶段着重调整与恢复, 第二阶段着重改革, 救济则贯彻始终。但在第二阶段的推行过程中, 产生了诸多问题, 美国民众尤其对一些政府官员乱用纳税人的钱而能经常逃脱问责表示不满, Walter Lippmann在文章《An Inquiry into the Principles of The Good Society》中提到:

Officialdom aggrandized itself and escaped accountability. It became corrupt, arbitrary, exacting, inefficient, parasitical, irresolute, and insensitive. Instead of hereditary rulers, there were political machines self-perpetuated at the expense of the taxpayers.

可见, 美国民众对于自己纳税款项的去向是非常关注的, 要求当时政府对此款项进行透明公开并进行问责也就不足为奇了。于是到了20 世纪后半叶, 问责就不仅仅限于报账这种形式了, 而是发展到了更为宽泛的行政问责, 因此问责 (accountability) 一词由原初简单的财务审计的含义扩大到了后来问责公共机构的所有行为。

2 Accountability的政治文化语境研究

问责 (accountability) 一词在全球四大英语母语语料库Glo Wb E、COCA、COHA、BNC中, 经常和透明、公平、民主、效率、回应性、责任等词连用。由此可见问责在当前政治环境中的重要地位, 特别是在美国, 问责制经常用作良政治理的代名词。

例如, 1972 年6 月17 日, 詹姆斯·麦科德 (James W. McCord, Jr.) 作为共和党尼克松竞选班子的首席安全问题顾问, 率领4人潜入华盛顿水门大厦, 在安装窃听器并对民主党内部竞选相关文件进行偷拍时, 当场被抓获。事件发生后, 时任美国总统的尼克松曾一度竭力为自己开脱, 但在随后对这一案件的一系列调查中, 尼克松政府里的许多人被陆续揭发出来, 最后所有证据都直接指向尼克松本人, 从而在当时引发了严重的宪法危机。

关于此次发生的水门事件, Meier Schlesinger在文章《What if we don't impeach him?》中写道:

The Founding Fathers were prescient in making impeachment the constitutional remedy. They did not want to make it easy to get rid of Presidents but they were determined to make it possible to do so. If members of Congress really want to restore the historic system of accountability, the means are at hand. If they decide not to hold Mr. Nixon and his successors accountable except once every four years, they will license the imperial Presidency, usher in a new and ominous time for the republic, and transform the balance and character of our constitutional order.

从Schlesinger上文的描述我们可以看到, 美国在建国之初就有了问责, 并形成体制 (system of accountability) , 且对于总统有一定的规范和约束力。这里有必要对美国的问责制进行一定的说明。尼克松作为总统犯了罪首先是需要立法机关通过弹劾制度和调查制度对其进行问责的。在美国, 国会众议院享有弹劾权, 而参议院具有弹劾审议权。众议院提出总统弹劾提案, 然后交常设委员会或特别调查委员会进行调查, 最后交由参议院审议。在当时, 由于民众对这一事件需要对总统进行问责的意愿很强烈, 并且国会很多议员也对尼克松经常上电视台为自己澄清表示怀疑, 所以众议院决定提出弹劾总统尼克松的议案, 后经过特别调查委员会的调查, 证明了尼克松就是幕后主谋, 尔后在参议院审议时, 得到了超过三分之二出席议员的认可, 因此对尼克松的处分决定就生效了。迫于各方压力, 尼克松于1974年8月9日引咎辞职, 成为美国历史上唯一一位在任期内辞职的总统。由此可见, 在美国, 上至总统, 下至普通官员, 都可能因犯罪行为受到国会的弹劾;此外, 美国国会如果对政府的调查表示不满, 也可对此调查进行问责。最著名的例子就是上文提到的水门事件, 正是由于存在这项权力, 使得美国政府官员相当注意自己的言行, 避免因言行不当而受调查或问责。

3 结束语

本文基于英语母语语料库, 对反腐倡廉核心词汇accountability的历史文化语境和政治文化语境进行了有益的探讨。现今, 问责 (accountability) 一词逐渐被政府部门、企业组织和各种社会团体中反复提及, 可见, 问责作为一种制度安排, 已然成为了当前反腐倡廉的利器。

参考文献

[1]文代语境[EB/OL]:http://baike.baidu.com/link?url=Jkz08c9CHa_r ILcqp T5w-GUXE4fp Vh CATe KZ8L-l Zpu O7s8y B6zi0fl01JWEUJs COORWNVuh Ym Fwf WR12c Xhpa.

[2]Accountab:1:ty[EB/OL]:https://en.wikipedia.org/wiki/Account-ability.

[3]Dubnick Melvin.Clarifying Accountability:An Ethical TheoryFramework[M].//Charles Sampford, Noel Preston, C.A.Bois.Public Sector Ethics:Finding And Implementing Values.Rout-ledge, 1998:68-8l.

[4]Lippmann Walter.An Inquiry into the Principles of The GoodSociety[M].Boston:Little, Brown and Company, 1937.

account实习报告 第3篇

From this year, the global Top 4 accounting firms (KPMG, PricewaterhouseCoopers, Ernest & Young and Deloitte & Touche) all began to speed up in setting up the branch firms in China. At the same time, the domestic-funded accounting firms in China began to accelerate their mergers and acquisitions. Those could bring a lot of changes to Chinas accounting industry.

According to the Business Report in 21st Century, Deloitte & Touche (D&T) declared on December 9 that it set up its 11th branch firm in Hangzhou. Two weeks before D&Ts declaration, PricewaterhouseCoopers (PwC) set up its 13th branch firm in Ningbo, Zhejiang.

The domestic-funded accounting firms also began their actions. Ascenda Certified Public Accountants which was incorporated by Xiamen Ascenda Accounting Firm, Zhongzhou Guanghua Accounting Firm and Huazheng Accounting Firm (both are based in Beijing) said in November 2008 that it merged Chongqing Ascenda Accounting Firm. There used to be seven accounting firms named Ascenda based in different provinces or municipalities in China, but now only the firms based in Zhejiang and Liaoning are still independent companies.

Those combinations, in addition to the combination of the two accounting firms respectively named Zhongrui and Yuehua at the beginning of this year, have changed the rankings of the list of Top 100 Accounting Firms in China. The list will be issued by the Chinese Institute of Certified Public Accountants in 2009.

Faster Expansion of Foreign Firms

On November 27, 2009, PwC opened its 13th branch firm in China. Then D&T chose Hangzhou as the location of its 11th branch firm in China. In truth, besides setup of branch firms, D&T also merged two Ascenda accounting firms based in Beijing and Shenzhen in 2005.

Ernest & Young (E&Y), also one of the global Top 4 accounting firms (hereafter “Top 4”), not only increased the number of its branch firms in China from 10 to 14, but also officially took E&Y Dahua which it merged 7 years ago into the operation system of E&Y China. That means E&Y may replace PwC to become the No.1 in the business scale in China.

Another member of “Top 4” KPMG set up its 12th branch firm in Nanjing in June 2008 and now is planning to open its 13th branch firm in Zhengzhou, Henan.

Quicker Integration of Domestic Firms

It is mentioned above that Ascenda Certified Public Accountants merged Chongqing Ascenda and now there are only two independent Ascenda accounting firms.

The Ascenda group was formerly consisted of 6 accounting firms in June 2002. However, it was only a loose group for the 6 accounting firms cooperation was limited to the professional regulation and business coordination in the accounting field. In July 2004, an accounting firm based in Hong Kong joined in this group, making this group reach its summit.

However, its heyday only lasted for less than one year. In 2005, D&T merged the two Ascenda accounting firms based in Beijing and Shenzhen. Then the accounting firm based in Hong Kong was merged by a domestic-funded accounting firm-Shinewing Certified Public Accountants. The Ascenda group lost three members in a short time.

Among the left four members, the one based in Xiamen was the first one choosing to develop their business in other provinces than Fuzhou. In January 2007, Xiamen Ascenda merged another two accounting firms named Zhongzhou Guanghua and Huazheng. The new accounting firm was ranked No.12 in the list of Top 100 Accounting Firms in China with the total income of 160 million yuan (USD 22.9 million). Then in June 2007, the new firm made another accounting firm based in Hong Kong become its branch firm in Hong Kong.

In July 2008, the companys name was changed into Ascenda Certified Public Accountants and in November 2008 it merged Chongqing Ascenda. After this merger, Ascenda Certified Public Accountants is the No.5 domestic-funded accounting firm in China with the fortune of 200 million yuan (USD 28.6 million).

Before 2008, Shulun Pan Certified Public Accountants (Shulun Pan) has always been the top domestic-funded firm in China. In 2008, RSM Certified Public Accountants became the No.1 after the former No.2 Zhongrui and former No.5 Yuehua joined together to be RSM.

Mergers to Be Continued

Frankly speaking, the keynote of the ten years development of Chinas accounting firms is the mergers and acquisitions. In the recent four years, more and more cases of mergers and acquisitions happened.

Along with the mergers and acquisitions, the list of Chinas Top domestic-funded accounting firms changed every year. However, none of them can challenge the leading place of the “Top 4”.

It is forecasted that the Top 4 accounting firms in China are E&Y, PwC, D&T and KPMG. The fifth one, if nothing unexpected happens, should be RSM. And Ascenda may enter Top 10 after the merger of Chongqing Ascenda.

According to the data, the “Top 4” takes 55.45% of the total income of the Top 100 accounting firms in China. This is because the “Top 4” have many super Chinas state-owned enterprises as their clients.