英语翻译一、accounting is the summary and analysis of a firm's fin

英语翻译
一、accounting is the summary and analysis of a firm's financial condition.The accounting process generates financial statements,which provide detailed information about a firm's recent performance and its financial condition.Managers of all types of firms use financial statements to assess their performance and to make business decisions.Consider the situation of Surf Clothing Company,which produces clothing that it sells in its retail stores.Surf Clothing wants to monitor its business performance so that it can detect any deficiencies that need to be corrected.It also wants to determine whether its financial condition is adequate to support the expansion of its business in the near future.Surf Clothing Company must decide.
How can it measure its recent performance?
How can it ensure that its finacial statements are accurate?
How can it assess its present financial condition?
How can it apply ratio analysis?
Surf Clothing Company can assess its financial statements to determine how its revenue,expenses,and earnings changed in response to specific strategies that it used in the past.Its financial statements allow Surf to monitor its recent performance so that it can detect any weakness in time to revise its strategies.Surf can also ensure that its present financial condition is strong enough to allow for expansion.
The types of decisions described above are necessary for all businesses.This part explains how the accounting and financial analysis functions described here can be used by Surf Clothing Company or by any other firm in a manner that maximizes its value.
How Firms Use Accounting
Firm use accounting to report their financial condition,support decisions and control business operations,as explained in this order next.The accounting process itself is performed by accountants who may be private or public accountants.Private accountants provide accounting services for the firm where they are employed.Although they usually have an accounting degree,they do not have to be certified.
Public accountants provide accounting services for a variey of firms for a fee.A license is required to practice public accounting.Accountants who meet specific educational requirements and pass a national examination are referred to as certified public accountants(CPAs).
最好不要在线翻译的，要自己翻译

一、会计是总结和分析一间公司的财务状况.会计流程生成的财务报表将提供公司近期表现和起财务状况等详细信息.所有类型的企业的管理人员们都使用财务报表,以评估其业绩并作出商业决定.考虑冲浪服公司（Surf Clothing Company）在起零售商店生产销售服装的情况.Surf Clothing 想要监测其经营业绩,以便发现任何缺陷并加以纠正.Surf Clothing 同时希望透过监测其业绩以确定其财务状况是否足以支持不久将来的业务扩充.Surf Clothing 公司必须对此作出决定.
它如何测量其新近的数据?
它如何能确保其财务报表是否准确?
它如何对其目前的财务状况做出评估?
它如何应用比率分析?
Surf Clothing Company 能评估其财务报表去决定其收入,支出和收益变化如何对它过去所使用的具体策略作出反应.其财务报表允许Surf 监测其新近的数据,以便它能及时发现任何弱点并修改其战略.Surf 也能确保其目前的财务状况强大到足以支持将来的业务扩充.
上述该类型的决定是所有企业都必须要做的.这一部分解释了在这里会计和财务分析功能如何可以使用在Surf Clothing Company或其他样式的公司以致大幅度得提高其价值.
企业如何使用会计
企业利用会计报告其财务状况,支持决策和控制业务,下次以这个次序解释.核算国臣本身是由私人或职业会计师完成的.私人会计师为雇佣他的公司提供会计服务.虽然他们通常有一个会计学位（身份）,他们却不需书面证明.
职业会计师是透过会计师事务所向委托企业提供会计服务并收取费用.职业会计师需要一个会计师许可证（执照）.会计师只要满足特定的教育要求和通过一个国际考试就可注册成为职业会计师.
译得不是很好,不过多数都是我自己翻译的.不知是否符合你的要求.