英语翻译An accounting information system is one that consists of

英语翻译
An accounting information system is one that consists of interrelated manual and com-
puter parts and uses processes such as collecting,recording,summarizing,analyzing,and
managing data to provide information to users.Like any system,an accounting informa-
tion system has objectives,interrelated processes,and outputs.The overall objective of
an accounting information system is to provide information to users.The interrelated
processes include such things as collecting,recording,summarizing,and managing data.
Some processes may also be formal decision models—models that use inputs and provide
recommended decisions as the information output.The outputs are data and reports that
provide needed information for users.The operational model for an accounting informa-
tion system is illustrated in Exhibit 1-2.Examples of the inputs,processes,and outputs
are provided in the exhibit.(The list is not intended to be exhaustive.)
The accounting information system can be divided into two major subsystems:(1) the
financial accounting system and (2) the cost management system.We will emphasize the sec-
ond,although it should be noted that the two systems are not independent of each other.
Ideally,the two subsystems should be integrated and have linked databases.Output of each
of the two systems can be used as input for the other system.
Cost Management System
A cost management system is primarily concerned with producing outputs for internal
information users,using inputs and processes needed to satisfy management objectives.
A cost management information system is not bound by externally imposed criteria that
define inputs and processes.Instead,the criteria that govern the inputs and processes are
set by people within the company.The cost management system provides information
for three broad objectives:

一个财务信息系统一个由相互作用的人工和电脑部分以及采用诸如收集,记录,摘要,分析和数据管理等流程来为用户提供系统的整体.像任何系统一样,一个财务信息系统具有目标,相互作用的流程和输出.一个财务信息系统的总体目标是为用户提供信息.那些相互作用的流程包括收集,记录,摘要和数据管理.一些流程也可能是正式的决策模型--这些模型使用投入并将可能的决定作为输出的信息推荐给用户.输出是为用户提供所需信息的数据和报告.一个财务信息系统的运作模型在表1-2中作了展示.表中也提供了输入,流程和输出的例子.（这个清单并未详尽列明所有例子.）
财务信息系统可以分为2个主要的子系统：（1）金融财务系统和（2）成本管理系统.我们将会强调第二个,虽然应该注意这两个系统并不是相互独立存在的.理想状态下,这两个子系统应该互相作用并拥有关联的数据库.这两个系统各自的输出都可以作为另外一个系统的输入.