會計考試英語部分：財務(wù)會計導(dǎo)讀

1、Lesson 1 Introduction of Financial Accounting第一課 財務(wù)會計導(dǎo)讀Glossaryaccrual basis 權(quán)責發(fā)生制Asset 資產(chǎn)balance sheet資產(chǎn)負債表capital adequacy ratio 資本充足率cash basis 收付實現(xiàn)制cash flow statement 現(xiàn)金流量表double entry method 復(fù)式記賬法Expenses費用Fair value公允價值financial reports 財務(wù)報告going concern 持續(xù)經(jīng)營guarantee 擔保Historical cost歷史本錢Imp

2、airment 減值impairment provision減值準備income statement利潤表Liabilities負債Maturity 到期Net realizable value可變現(xiàn)凈值Owners Equity 所有者權(quán)益post-amortization costs攤余本錢Present value現(xiàn)值Profit 利潤Replacement cost重置本錢stewardship 受托責任transferor轉(zhuǎn)出方transferee轉(zhuǎn)入方Topic outline1.1 Basic Standard1.2 English terms1.1 Basic Standard

3、1. Objective of financial reports: l to provide accounting information about the financial position, operating results and cash flows, etc. of the enterprise to the users of the financial reports, l in order to show results of the managements stewardship, and assist users of financial reports to mak

4、e economic decisionsl Users of financial reports include investors, creditors, government and its relevant departments as well as the public. 2. 4 basic assumptions:l An enterprise shall recognize measure and report transactions or events that the enterprise itself has occurred.l In performing recog

5、nition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going concern.l An enterprise shall close the accounts and prepare financial reports for each separate accounting period. Accounting periods are divided into annual periods (yearly) and interim periods.

6、 An interim period is a reporting period shorter than a full accounting year. l Accounting measurement shall be based on unit of currency.3. Recognition, measurement and reporting for accounting purposes shall be on an accrual basis. 4. Qualitative Requirements of Accounting Informationl Reliability

7、可靠性: An enterprise shall recognise, measure and report for accounting purposes transactions or events that have actually occurred, to faithfully represent the accounting elements which satisfy recognition and measurement requirements and other relevant information, and ensure the accounting informat

8、ion is true, reliable and complete. 企業(yè)應(yīng)當以實際發(fā)生的交易或事項為依據(jù)，如實反映企業(yè)的財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量?？煽啃砸笃髽I(yè)應(yīng)當以實際發(fā)生的交易或者事項為依據(jù)進行確認、計量和報告，如實反映符合確認和計量要求的各項會計要素及其他相關(guān)信息，保證會計信息真實可靠、內(nèi)容完整。l Relevance相關(guān)性: Accounting information provided by an enterprise shall be relevant to the needs of the users of financial reports in making econ

9、omic decisions, by helping them evaluate or forecast the past, present or future events of the enterprise. 相關(guān)性要求企業(yè)提供的會計信息應(yīng)當與財務(wù)報告使用者的經(jīng)濟決策需要相關(guān)，有助于投資者等財務(wù)報告使用者對企業(yè)過去、現(xiàn)在或者未來的情況作出評價或者預(yù)測。l Understandability可理解性: Accounting information provided by an enterprise shall be clear and explicable, so that it is re

10、adily understandable and useable to the users of financial reports. 可理解性要求企業(yè)提供的會計信息應(yīng)當清晰明了，便于投資者等財務(wù)報告使用者理解和使用。l Comparability可比性: Accounting information provided by enterprises shall be comparable. Vertical and Horizontal An enterprise shall adopt consistent accounting policies for same or similar tr

11、ansactions or events that occurred in different periods and shall not change the policies arbitrarily. If a change is required or needed, details of the change shall be explained in the notes. Different enterprises shall adopt prescribed accounting policies to account for same or similar transaction

12、s or events to ensure accounting information is comparable and prepared on a consistent basis.l An enterprise shall recognize, measure and report transactions or events based on their substance, and not merely based on their legal form. 實質(zhì)重于形式要求企業(yè)按照交易或事項的經(jīng)濟實質(zhì)進行會計核算，而不應(yīng)當僅僅按照它們的法律形式作為會計核算的依據(jù)。例如：融資租賃的核

13、算、收入確實認售后回購、關(guān)聯(lián)方關(guān)系的判斷、合并報表等會計方法均表達了實質(zhì)重于形式的質(zhì)量要求。l Importance重要性: Accounting information provided by an enterprise shall reflect all important transactions or events that relate to its financial position, operating results and cash flows. 要求企業(yè)提供的會計信息應(yīng)當反映與企業(yè)財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量有關(guān)的所有重要交易或者事項。在實務(wù)中，如果企業(yè)會計信息的省略或者

14、錯報會影響使用者據(jù)此作出決策的，該信息就具有重要性。重要性的應(yīng)用需要依賴職業(yè)判斷，企業(yè)應(yīng)當根據(jù)其所處的環(huán)境和實際情況從工程的性質(zhì)和金額大小兩方面來判斷其重要性。l Conservatism謹慎性: An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses. 是指在有不確定因素的情況下作

15、出判斷時，保持必要的謹慎，不抬高資產(chǎn)或收益，也不壓低負債或費用。l Timeliness及時性: An enterprise shall recognize, measure and report transactions or events occurred in a timely manner and shall neither bring forward nor defer the accounting.5. Accounting elementsAn enterprise shall determine the accounting elements based on the econ

16、omic characteristics of the transactions or events. Accounting elements include assets, liabilities, owners equity, revenue, expenses and profit. An enterprise shall apply the double entry method (i.e. debit and credit) for bookkeeping purposes. (1)Assets 資產(chǎn)l An asset is a resource that is owned or

17、controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise. 是指過去的交易、事項形成的，由企業(yè)擁有或者控制的，預(yù)期會給企業(yè)帶來經(jīng)濟利益的資源。 “Past transactions or events include acquisition, production, construction or other transactions or events. Transactions o

18、r events expected to occur in the future do not give rise to assets. “Owned or controlled by an enterprise is the right to enjoy the ownership of a particular resource or, although the enterprise may not have the ownership of a particular resource, it can control the resource. “Expected to generate

19、economic benefits to the enterprise is the potential to bring inflows of cash and cash equivalents, directly or indirectly, to the enterprise. l Recognition of assets: when both of the following conditions are met: it is probable that the economic benefits associated with that resource will flow to

20、the enterprise; and the cost or value of that resource can be measured reliably. (2)Liabilities負債l A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise. 是指過去的交易或事項形成的，預(yù)期會導(dǎo)致經(jīng)濟利益流出企業(yè)的現(xiàn)時義務(wù)。l R

21、ecognition of liabilities: when both of the following conditions are met: (a) it is probable there will be an outflow of economic benefits associated with that obligation from the enterprise; and (b) The amount of the outflow of economic benefits in the future can be measured reliably. (3) Owners Eq

22、uity 所有者權(quán)益l Owners equity is the residual interest in the assets of an enterprise after deducting all its liabilities. Owners equity of a company is also known as shareholders equity. 是指企業(yè)資產(chǎn)扣除負債后，由所有者享有的剩余權(quán)益。l Owners equity comprises capital contributed by owners, gains and losses directly recognize

23、d in owners equity, retained earnings etc.包括所有者投入的資本、直接計入所有者權(quán)益的利得和損失、留存收益等。留存收益包括兩局部，一局部是直接從歷年利潤中提取的盈余公積，一局部是歷年利潤的留存未分配利潤。l The amount of owners equity is determined by the measurement of assets and liabilities. An item of owners equity shall be included in the balance sheet. (4) Revenue 收入l Revenue

24、 is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners. 是指企業(yè)在日常活動中所形成的、會導(dǎo)致所有者權(quán)益增加的、與所有者投入資本無關(guān)的經(jīng)濟利益的總流入。l Revenue is recognized only when it is probable that economic benefits

25、will flow to the enterprise, which will result in an increase in assets or decrease in liabilities and the amount of the inflow of economic benefits can be measured reliably. l An item that satisfies the definition and recognition criteria of revenue shall be included in the income statement. (5) Ex

26、penses費用l Expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that result in decreases in owners equity, other than those relating to appropriations of profits to owners. 是指企業(yè)在日常活動中發(fā)生的、會導(dǎo)致所有者權(quán)益減少的、與向所有者分配利潤無關(guān)的經(jīng)濟利益的總流出。l Expenses are recognised only whe

27、n it is probable there will be outflow of economic benefits from the enterprise which result in a reduction of its assets or an increase in liabilities and the amount of the outflow of economic benefits can be measured reliably. l An item that satisfies the definition and recognition criteria of exp

28、enses shall be included in the income statement. (6) Profit利潤l Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognised in profit of the current period, etc. 是指企業(yè)在一定會計期間

29、的經(jīng)營成果。包括收入減去費用后的凈額、直接計入當期利潤的利得和損失等。l An item of profit shall be included in the income statement. 6. Accounting Measurementl Historical cost歷史本錢l Replacement cost重置本錢l Net realizable value可變現(xiàn)凈值l Present value現(xiàn)值l Fair value公允價值: Assets and liabilities are carried at the amount for which an asset coul

30、d be exchanged, or a liability settled, between knowledgeable, willing parties in an arms length transaction. 是指在公平交易中，熟悉情況的交易雙方自愿進行資產(chǎn)交換或者債務(wù)清償?shù)慕痤~。 An enterprise shall generally adopt historical cost as the measurement basis for accounting elements. If the accounting elements are measured at replacem

31、ent cost, net realizable value, present value or fair value, the enterprise shall ensure such amounts can be obtained and reliably measured. 7. Financial Reports l A financial report is a document published by an enterprise to provide accounting information to reflect its financial position on a spe

32、cific date and its operating results and cash flows for a particular accounting period, etc. l A financial report includes accounting statements and notes and other information or data that shall be disclosed in financial reports. Accounting statements shall at least comprise a balance sheet, an inc

33、ome statement and a cash flow statement. 1.2 English terms1.資產(chǎn)類科目Assets現(xiàn)金：Cash and cash equivalents銀行存款：Bank deposit應(yīng)收賬款：Account receivable應(yīng)收票據(jù)：Notes receivable應(yīng)收股利：Dividend receivable應(yīng)收利息：Interest receivable其他應(yīng)收款：Other receivables原材料：Raw materials在途物資：Materials in transport庫存商品：inventory存貨跌價準備：prov

34、ision for the decline in value of inventories壞賬準備：Allowance for doubtful acounts待攤費用：Prepaid expense交易性金融資產(chǎn)：Trading financial assets持有至到期投資：held-to-maturity investment可供出售金融資產(chǎn)：Available-for-sale financial assets短期投資：Short-term investment長期股權(quán)投資：Long-term equity investment固定資產(chǎn)：Fixed assets累計折舊：Accumul

35、ated depreciation在建工程：Construction-in-process固定資產(chǎn)減值準備：provision for the decline in value of fixed assets無形資產(chǎn)：Intangible assets累計攤銷：Accumulated amortization商譽：Goodwill遞延所得稅資產(chǎn)：deferred tax assets DTA2.負債類Liability短期借款：Short-term loans/ borrowing長期借款：Long-term loans/ borrowing預(yù)收賬款：advance from customer

36、s/ Deposit received應(yīng)付票據(jù)：Notes payable應(yīng)付賬款：Account payable應(yīng)付工資薪酬：wages payable應(yīng)付股利：Dividends payable應(yīng)付利息：Interest payable應(yīng)交稅費：Tax payable其他應(yīng)付款：Other payables遞延所得稅負債：Deferred tax liabilities3.所有者權(quán)益類 OWNERS EQUITY實收資本：Paid-in capital 資本公積：Additional paid-in capital盈余公積：Surplus reserves未分配利潤：Retained earnings4.本錢類科目Cost生產(chǎn)本錢：Manufacturing Cost制造費用：Manufacturing overhead勞務(wù)本錢：labor costs研發(fā)支出：R & D expenditure5.損益類Profit and loss主營業(yè)務(wù)收入：Main operating revenue其他業(yè)務(wù)收入：Other opera