英语翻译Accountancy is the art of communicating financial inform

英语翻译
Accountancy is the art of communicating financial information about a business entity to users such as shareholders and managers.[1] The communication is generally in the financial´s form statements that show in money terms the economic resources under the control of management; the art lies in selecting the information that is relevant to the user and is reliable.[2]
Accountancy is a branch of mathematical science that is useful in discovering the causes of success and failure in business.The principles of accountancy are applied to business entities in three divisions of practical art,named accounting,bookkeeping,and auditing.[3]
Accounting is defined by the American Institute of Certified Public Accountants (AICPA) as "the art of recording,classifying,and summarizing in a significant manner and in terms of money,transactions and events which are,in part at least,of financial character,and interpreting the results thereof."[4]
Accounting is thousands of years old; the earliest accounting records,which date back more than 7,000 years,were found in the Middle East.The people of that time relied on primitive accounting methods to record the growth of crops and herds.Accounting evolved,improving over the years and advancing as business advanced.[5]
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]

翻译得不太好,
会计是沟通商业实体和用户（如股东和管理者）之间财务信息的一门艺术.[1]这种沟通一般表现为财务报表形式,财务报表反映出了以货币计算为基础,在管理控制下的经济资源的信息;而会计则是建立在选择与用户相关的、可靠的信息上[2]
会计是一个数学分支,在分析商业成功和失败的原因方面很有用.会计的原则在三个方面应用于商业实体,它们是会计、簿记和审计.[3]
根据美国注册会计师协会（AICPA）的定义,会计是指“记录,分类,用有效的方式总结,以货币、交易及部分具有金融特点的事件为基础,对结果进行解释的艺术”[4]
会计已有千百年的历史;在中东发现的最早的会计记录可追溯到7000年前.那时人们依靠原始的会计方法来记录作物和牲畜的增长.多年以来,会计在不断完善,并且随着先进商业的发展而发展.[5]
早期帐户服务主要是协助商人和受众记忆,因为那时的会计师是帐户所有人或独立记录保持者.不成熟的会计形式在解决一些问题上是不充分的,例如一个企业实体涉及多个投资不足造成的问题,所以复式簿记首次出现于14世纪的意大利北部----贸易企业开始要求超过一个人的资本才能够投资.股份制企业的发展为会计创造了更广泛的受众,因为投资者没有关于他们业务操作的第一手知识,因而投资者需要靠会计来提供必要的资料.[6]这种发展导致了会计系统分裂成内部（如：管理会计）和外部（如：财务会计）两块,并随后导致了会计和信息披露的规定出现,以及对外部帐户独立核数师认证不断增长的需求.[7]