財(cái)會(huì)專業(yè)英語(yǔ)

1、2007年版現(xiàn)金Cashinhand銀行存款Cashinbank其他貨幣資金-外埠存款Othermonetaryassets-cashinothercities其他貨幣資金-銀行本票O(jiān)thermonetaryassets-cashierscheck其他貨幣資金-銀行匯票O(jiān)thermonetaryassets-bankdraft其他貨幣資金-信用卡Othermonetaryassets-creditcards其他貨幣資金-信用證保證金Othermonetaryassets-L/Cdeposit其他貨幣資金-存出投資款Othermonetaryassets-cashforinvestment短期投

2、資-股票投資短期投資-債券投資短期投資-基金投資短期投資-其他投資短期投資跌價(jià)準(zhǔn)備Investments-Shortterm-stocksInvestments-Shortterm-bondsInvestments-Shortterm-fundsInvestments-Shortterm-othersProvisionforshort-terminvestment長(zhǎng)期股權(quán)投資-股票投資Longtermequityinvestment-stocks長(zhǎng)期股權(quán)投資-其他股權(quán)投資Longtermequityinvestment-others長(zhǎng)期債券投資-債券投資Longtermsecuritiesin

3、vestemnt-bonds長(zhǎng)期債券投資-其他債權(quán)投資Longtermsecuritiesinvestment-others長(zhǎng)期投資減值準(zhǔn)備Provisionforlong-terminvestment應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendsreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款Tradedebtors壞帳準(zhǔn)備-應(yīng)收帳款Provisionfordoubtfuldebts-tradedebtors預(yù)付帳款Prepayment應(yīng)收補(bǔ)貼款A(yù)llowancereceivable其他應(yīng)收款Otherdebtors壞帳準(zhǔn)備-其他應(yīng)收款Provisi

4、onfordoubtfuldebts-otherdebtors其他流動(dòng)資產(chǎn)Othercurrentassets物資采購(gòu)Purchase原材料Rawmaterials包裝物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差異Materialcostdifference自制半成品Self-manufacturedgoods庫(kù)存商品Finishedgoods商品進(jìn)銷差價(jià)Differencebetweenpurchase&salesofcommodities委托加工物資Consignedprocessiongmaterial委托代銷商品Consignment-ou

5、t受托代銷商品Consignment-in分期收款發(fā)出商品Goodsoninstalmentsales存貨跌價(jià)準(zhǔn)備Provisionforobsoletestocks待攤費(fèi)用Prepaidexpenses待處理流動(dòng)資產(chǎn)損益UnsettledG/Loncurrentassets待處理固定資產(chǎn)損益UnsettledG/Lonfixedassets委托貸款-本金Consignmentloan-principle委托貸款-利息Consignmentloan-interest委托貸款-減值準(zhǔn)備Consignmentloan-provision固定資產(chǎn)-房屋建筑物Fixedassets-Buildings

6、固定資產(chǎn)-機(jī)器設(shè)備Fixedassets-Plantandmachinery固定資產(chǎn)-電子設(shè)備、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures固定資產(chǎn)-運(yùn)輸設(shè)備Fixedassets-Automobiles累計(jì)折舊Accumulateddepreciation固定資產(chǎn)減值準(zhǔn)備Impairmentoffixedassets工程物資-專用材料Projectmaterial-specificmaterials工程物資-專用設(shè)備Projectmaterial-specificequipment工程物資-預(yù)付大型設(shè)備款Projectma

7、terial-prepaidforequipment工程物資-為生產(chǎn)準(zhǔn)備的工具及器具Projectmaterial-toolsandfacilitiesforproduction在建工程Constructioninprogress在建工程減值準(zhǔn)備Impairmentofconstructioninprogress固定資產(chǎn)清理Disposaloffixedassets無(wú)形資產(chǎn)-專利權(quán)Intangibleassets-patent無(wú)形資產(chǎn)-非專利技術(shù)Intangibleassets-industrialpropertyandknow-how無(wú)形資產(chǎn)-商標(biāo)權(quán)Intangibleassets-trad

8、emarkrights無(wú)形資產(chǎn)-土地使用權(quán)Intangibleassets-landuserights無(wú)形資產(chǎn)-商譽(yù)Intangibleassets-goodwill無(wú)形資產(chǎn)減值準(zhǔn)備Impairmentofintangibleassets長(zhǎng)期待攤費(fèi)用Deferredassets未確認(rèn)融資費(fèi)用Unrecognizedfinancefees其他長(zhǎng)期資產(chǎn)Otherlongtermassets遞延稅款借項(xiàng)Deferredassetsdebits應(yīng)付票據(jù)Notespayable應(yīng)付帳款Tradecreditors預(yù)收帳款A(yù)danvancesfromcustomers代銷商品款Consignment-in

9、payables其他應(yīng)交款Otherpayabletogovernment其他應(yīng)付款Othercreditors應(yīng)付股利Proposeddividends待轉(zhuǎn)資產(chǎn)價(jià)值Donatedassets預(yù)計(jì)負(fù)債Accruedliabilities應(yīng)付短期債券Short-termdebenturespayable其他流動(dòng)負(fù)債Othercurrentliabilities預(yù)提費(fèi)用Accruedexpenses應(yīng)付工資Payrollpayable應(yīng)付福利費(fèi)Welfarepayable短期借款-抵押借款Bankloans-Shortterm-pledged短期借款-信用借款Bankloans-Shortterm

10、-credit短期借款-擔(dān)保借款Bankloans-Shortterm-guaranteed一年內(nèi)到期長(zhǎng)期借款Longtermloansduewithinoneyear一年內(nèi)到期長(zhǎng)期應(yīng)付款Longtermpayableduewithinoneyear應(yīng)付債券-債券面值應(yīng)付債券-債券溢價(jià)應(yīng)付債券-債券折價(jià)應(yīng)付債券-應(yīng)計(jì)利息長(zhǎng)期借款Bankloans-LongtermBondpayable-ParvalueBondpayable-ExcessBondpayable-DiscountBondpayable-Accruedinterest長(zhǎng)期應(yīng)付款Longtermpayable專項(xiàng)應(yīng)付款Specifi

11、cpayable應(yīng)交稅金-所得稅應(yīng)交稅金-增值稅應(yīng)交稅金-營(yíng)業(yè)稅應(yīng)交稅金-消費(fèi)稅其他長(zhǎng)期負(fù)債OtherlongtermliabilitiesTaxpayable-incometaxTaxpayable-VATTaxpayable-businesstaxTaxpayable-consumabletax應(yīng)交稅金-其他Taxpayable-others遞延稅款貸項(xiàng)Deferredtaxationcredit股本Sharecapital已歸還投資Investmentreturned利潤(rùn)分配-其他轉(zhuǎn)入Profitappropriation-othertransferin利潤(rùn)分配-提取法定盈余公積Prof

12、itappropriation-statutorysurplusreserve利潤(rùn)分配-提取法定公益金Profitappropriation-statutorywelfarereserve利潤(rùn)分配-提取儲(chǔ)備基金Profitappropriation-reservefund利潤(rùn)分配-提取企業(yè)發(fā)展基金Profitappropriation-enterprisedevelopmentfund利潤(rùn)分配-提取職工獎(jiǎng)勵(lì)及福利基金Profitappropriation-staffbonusandwelfarefund利潤(rùn)分配-利潤(rùn)歸還投資Profitappropriation-returninvestmen

13、tbyprofit利潤(rùn)分配-應(yīng)付優(yōu)先股股利Profitappropriation-preferencesharesdividends利潤(rùn)分配-提取任意盈余公積Profitappropriation-othersurplusreserve利潤(rùn)分配-應(yīng)付普通股股利Profitappropriation-ordinarysharesdividends利潤(rùn)分配-轉(zhuǎn)作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分配利潤(rùn)Retainedearnings,beginningoftheyear資本公積-股本溢價(jià)C

14、apitalsurplus-sharepremium資本公積-接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Capitalsurplus-donationreserve資本公積-接受現(xiàn)金捐贈(zèng)Capitalsurplus-cashdonation資本公積-股權(quán)投資準(zhǔn)備Capitalsurplus-investmentreserve資本公積-撥款轉(zhuǎn)入Capitalsurplus-subsidiary資本公積-外幣資本折算差額Capitalsurplus-foreigncurrencytranslation資本公積-其他Capitalsurplus-others盈余公積-法定盈余公積金Surplusreserve-stat

15、utorysurplusreserve盈余公積-任意盈余公積金Surplusreserve-othersurplusreserve盈余公積-法定公益金Surplusreserve-statutorywelfarereserve盈余公積-儲(chǔ)備基金Surplusreserve-reservefund盈余公積-企業(yè)發(fā)展基金Surplusreserve-enterprisedevelopmentfund盈余公積-利潤(rùn)歸還投資Surplusreserve-retureinvestmentbyinvestment主營(yíng)業(yè)務(wù)收入Sales主營(yíng)業(yè)務(wù)成本Costofsales主營(yíng)業(yè)務(wù)稅金及附加Salestax營(yíng)業(yè)

16、費(fèi)用Operatingexpenses管理費(fèi)用Generalandadministrativeexpenses財(cái)務(wù)費(fèi)用Financialexpenses投資收益Investmentincome其他業(yè)務(wù)收入Otheroperatingincome營(yíng)業(yè)外收入Non-operatingincome補(bǔ)貼收入Subsidyincome其他業(yè)務(wù)支出Otheroperatingexpenses營(yíng)業(yè)外支出Non-operatingexpenses所得稅Incometax一、資產(chǎn)類assets現(xiàn)金cashonhand銀行存款cashinbank其他貨幣資金othercashandcashequivalent短期

17、投資short-terminvestment短期投資跌價(jià)準(zhǔn)備short-terminvestmentsfallingpricereserve應(yīng)收票據(jù)notesreceivable應(yīng)收股利dividendreceivable應(yīng)收利息interestreceivable應(yīng)收帳款accountsreceivable壞帳準(zhǔn)備baddebtreserve預(yù)付帳款advancemoney應(yīng)收補(bǔ)貼款coverdeficitreceivablefromstatesubsidize其他應(yīng)收款othernotesreceivable在途物資materialsintransit原材料rawmaterials包裝物w

18、rappage低值易耗品low-valueconsumptiongoods庫(kù)存商品finishedgoods委托加工物資workinprocess-outsourced委托代銷商品trusttoandsellthegoodsonacommissionbasis受托代銷商品commissionedandsellthegoodsonacommissionbasis存貨跌價(jià)準(zhǔn)備inventoryfallingpricereserve分期收款發(fā)出商品collectmoneyandsendoutthegoodsbystages待攤費(fèi)用deferredandprepaidexpenses長(zhǎng)期股權(quán)投資lon

19、g-terminvestmentonstocks長(zhǎng)期債權(quán)投資long-terminvestmentonbonds長(zhǎng)期投資減值準(zhǔn)備long-terminvestmentdepreciationreserve固定資產(chǎn)fixedassets累計(jì)折舊accumulateddepreciation工程物資projectgoodsandmaterial在建工程projectunderconstruction固定資產(chǎn)清理fixedassetsdisposal無(wú)形資產(chǎn)intangibleassets開(kāi)辦費(fèi)organization/preliminaryexpenses長(zhǎng)期待攤費(fèi)用long-termdeferr

20、edandprepaidexpenses待處理財(cái)產(chǎn)損溢waitdealassetslossorincome二、負(fù)債類debts短期借款short-termloan應(yīng)付票據(jù)notespayable應(yīng)付帳款accountspayable預(yù)收帳款advancepayment代銷商品款consignorpayable應(yīng)付工資accruedpayroll應(yīng)付福利費(fèi)accruedwelfarism應(yīng)付股利dividendspayable應(yīng)交稅金taxpayable其他應(yīng)交款accruedotherpayments其他應(yīng)付款otherpayable預(yù)提費(fèi)用drawingexpensesinadvance長(zhǎng)期

21、借款long-termloan應(yīng)付債券debenturepayable長(zhǎng)期應(yīng)付款long-termpayable遞延稅款deferredtax住房周轉(zhuǎn)金revolvingfundofhouse三、所有者權(quán)益ownersequity股本paid-upstock資本公積capitalreserve盈余公積surplusreserve本年利潤(rùn)currentyearprofit利潤(rùn)分配profitdistribution四、成本類cost生產(chǎn)成本costofmanufacture制造費(fèi)用manufacturingoverhead五、損益類profitandloss（p/l）主營(yíng)業(yè)務(wù)收入primeope

22、ratingrevenue其他業(yè)務(wù)收入otheroperatingrevenue折扣與折讓discountandallowance投資收益investmentincome補(bǔ)貼收入subsidizerevenue營(yíng)業(yè)外收入non-operatingincome主營(yíng)業(yè)務(wù)成本operatingcost主營(yíng)業(yè)務(wù)稅金及附加taxandassociatecharge其他業(yè)務(wù)支出otheroperatingexpenses存貨跌價(jià)損失inventoryfallingpriceloss營(yíng)業(yè)費(fèi)用operatingexpenses管理費(fèi)用generalandadministrativeexpenses財(cái)務(wù)費(fèi)用fi

23、nancialexpenses營(yíng)業(yè)外支出non-operatingexpenditure所得稅incometax以前年度損益調(diào)整adjustedp/lforprioryear企業(yè)會(huì)計(jì)準(zhǔn)則目錄IndexforAccountingStandardsforBusinessEnterprisesAnnouncedFebruary2006Effective2007forListedCompanies1. 企業(yè)會(huì)計(jì)準(zhǔn)則-基本準(zhǔn)則(AccountingStandardforBusinessEnterprises-BasicStandard)2. 企業(yè)會(huì)計(jì)準(zhǔn)則第1號(hào)-存貨(AccountingStandard

24、forBusinessEnterprisesNo.1-Inventories)3. 企業(yè)會(huì)計(jì)準(zhǔn)則第2號(hào)-長(zhǎng)期股權(quán)投資(AccountingStandardforBusinessEnterprisesNo.2-Long-termequityinvestments)4. 企業(yè)會(huì)計(jì)準(zhǔn)則第3號(hào)-投資性房地產(chǎn)(AccountingStandardforBusinessEnterprisesNo.3-Investmentproperties)5. 企業(yè)會(huì)計(jì)準(zhǔn)則第4號(hào)-固定資產(chǎn)(AccountingStandardforBusinessEnterprisesNo.4-Fixedassets)6. 企業(yè)會(huì)計(jì)準(zhǔn)

25、則第5號(hào)-生物資產(chǎn)(AccountingStandardforBusinessEnterprisesNo.5-Biologicalassets)7. 企業(yè)會(huì)計(jì)準(zhǔn)則第6號(hào)-無(wú)形資產(chǎn)(AccountingStandardforBusinessEnterprisesNo.6-Intangibleassets)8. 企業(yè)會(huì)計(jì)準(zhǔn)則第7號(hào)-非貨幣性資產(chǎn):)(AccountingStandardforBusinessEnterprisesNo.7-Exchangeofnon-monetaryassets)9. 企業(yè)會(huì)計(jì)準(zhǔn)則第8號(hào)-資產(chǎn)減值(AccountingStandardforBusinessEnter

26、prisesNo.8-Impairmentofassets)10. 企業(yè)會(huì)計(jì)準(zhǔn)則第9號(hào)-職工薪酬(AccountingStandardforBusinessEnterprisesNo.9-Employeecompensation)11. 企業(yè)會(huì)計(jì)準(zhǔn)則第10號(hào)企業(yè)年金基金(AccountingStandardforBusinessEnterprisesNo.10-Enterpriseannuityfund)12. 企業(yè)會(huì)計(jì)準(zhǔn)則第11號(hào)股份支付(AccountingStandardforBusinessEnterprisesNo.11-Share-basedpayment)13. 企業(yè)會(huì)計(jì)準(zhǔn)則第1

27、2號(hào)債務(wù)重組(AccountingStandardforBusinessEnterprisesNo.12-Debtrestructurings)14. 企業(yè)會(huì)計(jì)準(zhǔn)則第13號(hào)或有事項(xiàng)(AccountingStandardforBusinessEnterprisesNo.13-Contingencies)15. 企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)收入(AccountingStandardforBusinessEnterprisesNo.14-Revenue)16. 企業(yè)會(huì)計(jì)準(zhǔn)則第15號(hào)建造合同(AccountingStandardforBusinessEnterprisesNo.15-Constructionc

28、ontracts)17. 企業(yè)會(huì)計(jì)準(zhǔn)則第16號(hào)政府補(bǔ)助(AccountingStandardforBusinessEnterprisesNo.16-Governmentgrants)18. 企業(yè)會(huì)計(jì)準(zhǔn)則第17號(hào)借款費(fèi)用(AccountingStandardforBusinessEnterprisesNo.17-Borrowingcosts)19. 企業(yè)會(huì)計(jì)準(zhǔn)則第18號(hào)所得稅(AccountingStandardforBusinessEnterprisesNo.18-Incometaxes)20. 企業(yè)會(huì)計(jì)準(zhǔn)則第19號(hào)外幣折算(AccountingStandardforBusinessEnter

29、prisesNo.19-Foreigncurrencytranslation)21. 企業(yè)會(huì)計(jì)準(zhǔn)則第20號(hào)企業(yè)合并(AccountingStandardforBusinessEnterprisesNo.20-BusinessCombinations)22. 企業(yè)會(huì)計(jì)準(zhǔn)則第21號(hào)租賃(AccountingStandardforBusinessEnterprisesNo.21-Leases)23. 企業(yè)會(huì)計(jì)準(zhǔn)則第22號(hào)金融工具確認(rèn)和計(jì)量(AccountingStandardforBusinessEnterprisesNo.22-Recognitionandmeasurementoffinancia

30、linstruments)24. 企業(yè)會(huì)計(jì)準(zhǔn)則第23號(hào)金融資產(chǎn)轉(zhuǎn)移(AccountingStandardforBusinessEnterprisesNo.23-Transferoffinancialassets)25. 企業(yè)會(huì)計(jì)準(zhǔn)則第24號(hào)套期保值(AccountingStandardforBusinessEnterprisesNo.24-Hedging)26. 企業(yè)會(huì)計(jì)準(zhǔn)則第25號(hào)原保險(xiǎn)合同(AccountingStandardforBusinessEnterprisesNo.25-Directinsurancecontracts)27. 企業(yè)會(huì)計(jì)準(zhǔn)則第26號(hào)再保險(xiǎn)合同(Accounting

31、StandardforBusinessEnterprisesNo.26-Re-insurancecontracts)28. 企業(yè)會(huì)計(jì)準(zhǔn)則第27號(hào)石油天然氣開(kāi)采(AccountingStandardforBusinessEnterprisesNo.27-Extractionofpetroleumandnaturalgas)29. 企業(yè)會(huì)計(jì)準(zhǔn)則第28號(hào)會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正(AccountingStandardforBusinessEnterprisesNo.28-Changesinaccountingpoliciesandestimatesandcorrectionoferrors)3

32、0. 企業(yè)會(huì)計(jì)準(zhǔn)則第29號(hào)資產(chǎn)負(fù)債表日后事項(xiàng)(AccountingStandardforBusinessEnterprisesNo.29-Eventsoccurringafterthebalancesheetdate)31. 企業(yè)會(huì)計(jì)準(zhǔn)則第30號(hào)財(cái)務(wù)報(bào)表列報(bào)(AccountingStandardforBusinessEnterprisesNo.30-Presentationoffinancialstatements)32. 企業(yè)會(huì)計(jì)準(zhǔn)則第31號(hào)現(xiàn)金流量表(AccountingStandardforBusinessEnterprisesNo.31-Cashflowstatements)33. 企

33、業(yè)會(huì)計(jì)準(zhǔn)則第32號(hào)中期財(cái)務(wù)報(bào)告(AccountingStandardforBusinessEnterprisesNo.32-Interimfinancialreporting)34. 企業(yè)會(huì)計(jì)準(zhǔn)則第33號(hào)合并財(cái)務(wù)報(bào)表(AccountingStandardforBusinessEnterprisesNo.33-Consolidatedfinancialstatements)35. 企業(yè)會(huì)計(jì)準(zhǔn)則第34號(hào)每股收益(AccountingStandardforBusinessEnterprisesNo.34-Earningspershare)36. 企業(yè)會(huì)計(jì)準(zhǔn)則第35號(hào)分部報(bào)告(AccountingSt

34、andardforBusinessEnterprisesNo.35-Segmentreporting)37. 企業(yè)會(huì)計(jì)準(zhǔn)則第36號(hào)關(guān)聯(lián)方披露(AccountingStandardforBusinessEnterprisesNo.36-Relatedpartydisclosure)38. 企業(yè)會(huì)計(jì)準(zhǔn)則第37號(hào)金融工具列報(bào)(AccountingStandardforBusinessEnterprisesNo.37-Presentationoffinancialinstruments)39. 企業(yè)會(huì)計(jì)準(zhǔn)則第38號(hào)首次執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則(AccountingStandardforBusinessEnte

35、rprisesNo.38-FirsttimeadoptionofAccountingStandardsforBusinessEnterprises)Account帳戶Accountingsystem會(huì)計(jì)系統(tǒng)AmericanAccountingAssociation美國(guó)會(huì)計(jì)協(xié)會(huì)AmericanInstituteofCPAs美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit審計(jì)Balancesheet資產(chǎn)負(fù)債表Bookkeepking簿記Cashflowprospects現(xiàn)金流量預(yù)測(cè)CertificateinInternalAuditing內(nèi)部審計(jì)證書(shū)CertificateinManagementAccounting管

36、理會(huì)計(jì)證書(shū)CertificatePublicAccountant注冊(cè)會(huì)計(jì)師Costaccounting成本會(huì)計(jì)Externalusers外部使用者Financialaccounting財(cái)務(wù)會(huì)計(jì)FinancialAccountingStandardsBoard財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financialforecast財(cái)務(wù)預(yù)測(cè)Generallyacceptedaccountingprinciples公認(rèn)會(huì)計(jì)原則General-purposeinformation通用目的信息GovernmentAccountingOffice政府會(huì)計(jì)辦公室Incomestatement損益表InstituteofInte

37、rnalAuditors內(nèi)部審計(jì)師協(xié)會(huì)InstituteofManagementAccountants管理會(huì)計(jì)師協(xié)會(huì)Integrity整合性Internalauditing內(nèi)部審計(jì)Internalcontrolstructure內(nèi)部控制結(jié)構(gòu)InternalRevenueService國(guó)內(nèi)收入署Internalusers內(nèi)部使用者M(jìn)anagementaccounting管理會(huì)計(jì)Returnofinvestment投資回報(bào)Returnoninvestment投資報(bào)酬SecuritiesandExchangeCommission證券交易委員會(huì)Statementofcashflow現(xiàn)金流量表State

38、mentoffinancialposition財(cái)務(wù)狀況表Taxaccounting稅務(wù)會(huì)計(jì)Accountingequation會(huì)計(jì)等式Articulation勾稽關(guān)系A(chǔ)ssets資產(chǎn)Businessentity企業(yè)個(gè)體Capitalstock股本Corporation公司Costprinciple成本原則Creditor債權(quán)人Deflation通貨緊縮Disclosure批露Expenses費(fèi)用Financialstatement財(cái)務(wù)報(bào)表Financialactivities籌資活動(dòng)Going-concernassumption持續(xù)經(jīng)營(yíng)假設(shè)Inflation通貨膨漲Investingactiv

39、ities投資活動(dòng)Liabilities負(fù)債Negativecashflow負(fù)現(xiàn)金流量Operatingactivities經(jīng)營(yíng)活動(dòng)Ownersequity所有者權(quán)益Partnership合伙企業(yè)Positivecashflow正現(xiàn)金流量Retainedearning留存利潤(rùn)Revenue收入Soleproprietorship獨(dú)資企業(yè)Solvency清償能力Stable-dollarassumption穩(wěn)定貨幣假設(shè)Stockholders股東Stockholdersequity股東權(quán)益Windowdressing門面粉飾1.accountingisthesystemthatmeasuresb

40、usinessactivities,processesthatinformationintoreports,andcommunicatestheresultstodecision-makers.2.3.4.5. 會(huì)計(jì)是計(jì)量企業(yè)經(jīng)濟(jì)活動(dòng)，處理并加工經(jīng)濟(jì)信息，并將處理結(jié)果與決策者進(jìn)行交流的信息系統(tǒng)。ofbusinessesandotherusersuseaccountinginformationtosetgoalsfortheirorganizations,toevaluateprogresstowardthosegoals,andtotakecorrectiveactionifnecessary

41、.企業(yè)管理者及其他會(huì)計(jì)信息使用者利用會(huì)計(jì)信息為企業(yè)和團(tuán)體制定目標(biāo)，評(píng)價(jià)為實(shí)現(xiàn)目標(biāo)而付出的努力，并在必要時(shí)采取改進(jìn)措施。3、accountingmaybedividedintotwoaccounting.parts:financialaccountingandmanagement會(huì)計(jì)可以分為財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)兩部分。4、managementaccounting,ormanagerialaccounting,providesinformationmainlytomanagementofafirm,analyzingindividualandspecificproblemsfordecisionma

42、kinginvariousdepartmentsofabusiness.管理會(huì)計(jì)主要對(duì)企業(yè)的管理層提供信息，作為企業(yè)內(nèi)部各個(gè)部門進(jìn)行決策的依據(jù)。5、incontrast,financialaccountingisrelatedtopreparationofreportsandstatementsforusersbothinsideandoutsideafirm.與管理會(huì)計(jì)不同，財(cái)務(wù)會(huì)計(jì)編制財(cái)務(wù)報(bào)表，既為企業(yè)內(nèi)部使用，又提供給企業(yè)外部各界使用。7.8.9.10.11.12.13.14.15.16.17.18.19.20.21.22.23.24.25.26.27.28.29.30.31.32.33

43、.34.35.36.37.38.39.40.41.42.6、accountingmaybedefinedasaprocessofidentifying,measuringandcommunicatingeconomicinformationtopermitinformedjudgementsanddecisionsbyusersofinformation.43.44.45.46.47.48.49.50.51.52.53.54.55.56.57.58.59.60.61.62.63.64.65.66.67.68.69.70.71.72.73.74.75.76.77.會(huì)計(jì)可被定義為一種確認(rèn)、計(jì)量和溝

44、通經(jīng)濟(jì)信息的過(guò)程，它被用來(lái)對(duì)用戶提供信息，作出判斷，進(jìn)行決策。7、Amongthewiderangeofusersoffinancialaccountingaremanagementofabusiness,investors,creditors,governmentalorganizations,SecuritiesandExchangeCommission,tradeunions,insurancecompanies,financialanalystsandconsultinginstitutionsandsoon.財(cái)務(wù)會(huì)計(jì)信息提供給廣泛的用戶，包括企業(yè)的管理層、投資者、債權(quán)人、政府機(jī)構(gòu)、證

45、券交易委員會(huì)、工會(huì)、保險(xiǎn)公司、財(cái)務(wù)分析與咨詢機(jī)構(gòu)等。8、therulesthatgovernhowaccountantsmeasure,process,andcommunicatefinancialinformationfallundertheheadingGAAP,whichstandsforgernerallyacceptedaccountingprinciples.指導(dǎo)會(huì)計(jì)去計(jì)量、處理并交流財(cái)務(wù)信息的規(guī)范，被稱為一般公認(rèn)會(huì)計(jì)原則。8、themostbasictoolofaccountingistheaccountingequation,whichpresentstheresourceso

46、fthebusinessandtheclaimtothoseresources.會(huì)計(jì)最基本的工具就是會(huì)計(jì)方程式，它反映企業(yè)擁有的經(jīng)濟(jì)資源及對(duì)該資源的求償權(quán)。9、financialreports,oraccountingreports,areendproductofaccountingprocess,givingaconcisereportofprofitabilityandfinancialpositionofanenterpriseandtheyarethefinalproductsoftheaccountingprocess.財(cái)務(wù)報(bào)表又稱會(huì)計(jì)報(bào)表，是會(huì)計(jì)程序的總結(jié)性文件，是準(zhǔn)確反映企業(yè)財(cái)務(wù)

47、狀況和盈利能力的報(bào)告。它們是會(huì)計(jì)過(guò)程的最終結(jié)果。78.79.80.81.10、theprimaryfinancialstatementsarethe（1）balancesheet,（2）incomestatement（3）statementofcashflowsand（4）statementofchangesinfinancialposition.82.83.84.85.基本的財(cái)務(wù)報(bào)表有：（1）資產(chǎn)負(fù)債表；（2）損益表；（3）現(xiàn)金流量表；（4）財(cái)務(wù)狀況變動(dòng)表。86.87.88.89.11、thebalancesheetlistsalltheassets,liabilities,andowner

48、sequityofanentityasofaspecificdate,usuallytheendofamonthorayear.90.91.92.93.資產(chǎn)負(fù)債表反映企業(yè)在某一特定時(shí)點(diǎn)，通常是月末或年末的資產(chǎn)、負(fù)債及所有者權(quán)益。94.95.96.97.12、theincomestatementpresentsasummaryoftherevenuesandexpensesofanentityforaspecificperiodoftime,suchasamonthorayear.98.99.100.101.損益表匯總反映企業(yè)在某一特定時(shí)期內(nèi)，如一個(gè)月或一年的收入和費(fèi)用。102.103.104.

49、105.13、acashflowstatementisanaccountingstatementthatreflectstheconditionofcashreceiptsandcashdisbursementsofanenterpriseduringacertainaccountingperiod.106.107.108.109.現(xiàn)金流量表是反映在一定會(huì)計(jì)期間現(xiàn)金收入和支出情況的會(huì)計(jì)報(bào)表。110.111.112.113.14、astatementofchangesinfinancialpositionisanaccountingstatementthatreflectscomprehensi

50、velythesourcesandapplicationofworkingcapitalanditschangesduringanaccountingperiod.114.115.116.117.財(cái)務(wù)狀況變動(dòng)表是綜合反映一定會(huì)計(jì)期間內(nèi)營(yíng)運(yùn)資金來(lái)源和運(yùn)用及其增減變動(dòng)情況的報(bào)表。118.119.120.121.15、thedebitandcreditdoubleentrybookkeepingtechniqueistobeusedforrecordingallaccountingtransactions.122.123.124.125.會(huì)計(jì)上所有交易的記錄都采用借貸復(fù)式記賬法。126.127.12

51、8.129.16、accountingrecordsandstatementsarebasedonthemostreliabledataavailablesothattheywillbeasaccurateandasusefulaspossible.130.131.132.133.會(huì)計(jì)記錄與報(bào)表必須以可*的資料為基礎(chǔ)，這樣它們才盡可能地做到準(zhǔn)確和有用。134.135.136.137.16、therapiddevelopmentofaccountingincurrentcenturybringsaboutlargenumberofprofessionallytrainedaccountants.

52、138.139.140.141.本世紀(jì)以來(lái)會(huì)計(jì)的迅速發(fā)展造就了一大批經(jīng)過(guò)專業(yè)培訓(xùn)的會(huì)計(jì)人員。142.143.144.145.17、accountantsrenderingaccountingservicesonafeebasisandstaffaccountantsemployedbythemaresaidtobeengagedinpublicaccounting.146.147.148.149.凡在按規(guī)定標(biāo)準(zhǔn)收費(fèi)提供會(huì)計(jì)服務(wù)的會(huì)計(jì)師事務(wù)所里工作的會(huì)計(jì)人員，被稱為公共會(huì)計(jì)師。150.151.152.153.18、thoseemployedbyparticularbusinessfirms,or

53、accountantscorrespondingtopublicaccountantsareprivateaccountants.154.155.156.157.那些被特定企業(yè)雇傭的、或同公共會(huì)計(jì)師相對(duì)應(yīng)的會(huì)計(jì)師，被稱為企事業(yè)內(nèi)會(huì)計(jì)人員。158.159.160.161.19、inordertoguideaccountantsinpreparingfinancialstatementswiththecharacteristicsofreliability,understandabilityandcomparability,weneedawell-definedbodyofaccountingas

54、sumptionsandprinciples.162.163.164.165.為了指導(dǎo)會(huì)計(jì)人員編制具有可*性、易懂性、可比性的財(cái)務(wù)報(bào)表，我們需要一套界定明晰的會(huì)計(jì)假設(shè)及會(huì)計(jì)原則。166.167.168.169.20、inChina,accountantsrelyonfourfundamentalaccountingassumptionsinrecordingbusinesstransactions（:1）businessentityconcept，（2）goingconcernconcept,（3）periodicityassumption,（4）stablemonetaryunitassum

55、ption.170.171.172.173.在中國(guó)，會(huì)計(jì)人員在記錄經(jīng)濟(jì)業(yè)務(wù)過(guò)程中要依據(jù)以下四條基本會(huì)計(jì)假設(shè)：會(huì)計(jì)主體概念、持續(xù)經(jīng)營(yíng)概念、期間假設(shè)以及幣值穩(wěn)定假設(shè)。174.175.176.177.21、anaccountingentityisanorganizationorasectionofanorganizationthatstandsapartfromotherorganizationsandindividualsasaseparateeconomicentityconceptrequiresthatthetransactionsofeachentityareaccountedforseparatelyfromthetransactionsofallotherorganizationsandpersons.178.179.180.181.會(huì)計(jì)主體是獨(dú)立于其他企業(yè)的某一企業(yè)或團(tuán)體，或某一企業(yè)的一部門，以及作為獨(dú)立經(jīng)濟(jì)單位的個(gè)人。會(huì)計(jì)主體概念要求這一特定主體的經(jīng)濟(jì)業(yè)務(wù)要與其他企業(yè)及個(gè)人的業(yè)務(wù)分開(kāi)，單獨(dú)進(jìn)行會(huì)計(jì)處理。182.183.184.185.22、underthegoing-concern(orcontinuity)concept,accountantsassumethatthebusinesswillcontinueoperatingfortheforeseeab