會(huì)計(jì)報(bào)表中英文對(duì)照

1、大家網(wǎng)會(huì)計(jì)英語(yǔ)論壇/index_111.html會(huì)計(jì)報(bào)表中英文文對(duì)照Accountting1. Finaanciall repoortingg（財(cái)務(wù)報(bào)告告） inccludess not only finanncial stateementss but also otherr meanns of commuunicatting iinformmationn thatt relaates, direcctly oor inddirecttly, tto thee infoormatiion prrovideed by a bussinesss enteerprisses acccountiing

2、 syystem-thhat iss, infformattion aabout an ennterprrises ressourcees, obbligattions, earnnings, etc.2. Objeectivees of finanncial reporrting: 財(cái)務(wù)報(bào)告告的目標(biāo)Fiinanciial reeportiing shhould:(1) PProvidde infformattion tthat hhelps in maaking invesstmentt and crediit deccisionns.(2) Provvide iinformmationn

3、thatt enabbles aassesssing ffuturee cashh flowws.(3) Prrovidee infoormatiion thhat ennabless userrs to learnn abouut ecoonomicc resoourcess, claaims aagainsst thoose reesourcces, aand chhangess in tthem.3. Basiic acccountiing asssumpttions 基本會(huì)計(jì)假假設(shè)(1) Econoomic eentityy assuumptioon 會(huì)計(jì)主主體假設(shè)Thhis asss

4、umpttion ssimplyy sayss thatt the businness aand thhe ownner off the businness aare twwo sepparatee legaal andd econnomic entitties. Each entitty shoould aaccounnt andd repoort itts ownn finaanciall actiivitiees.(2) Goinng conncern assummptionn 持續(xù)經(jīng)營(yíng)營(yíng)假設(shè)Thiis asssumptiion sttates that the eenterpprise

5、 will contiinue iin opeeratioon lonng enoough tto carrry ouut itss exissting objecctivess.Thiss assuumptioon enaables accouuntantts to make estimmates aboutt asseet livves annd howw trannsactiions mmight be ammortizzed ovver tiime.Thhis asssumpttion eenablees an accouuntantt to uuse acccruall accoou

6、ntinng whiich reecordss accrrual aand deeferraal enttries as off eachh balaance ssheet date.(3) TTime pperiodd assuumptioon 會(huì)計(jì)分分期假設(shè)Thhis asssumpttion aassumees thaat thee econnomic life of a businness ccan bee diviided iinto aartifiicial time perioods.Thhe mosst typpical time segmeent = Calenndar YY

7、earNeext moost tyypicall timee segmment = Fisccal Yeear(4) Moneetary unit assummptionn 貨幣計(jì)量量假設(shè)Thiis asssumptiion sttates that only transsactioon datta thaat cann be eexpresssed iin terrms off moneey be incluuded iin thee accoountinng reccords, and the uunit oof meaasure remaiins reelativvely cconsta

8、ant ovver tiime inn termms of purchhasingg poweer.In essennce, tthis aassumpption disreegardss the effeccts off infllationn or ddeflattion iin thee econnomy iin whiich thhe enttity ooperattes.Thhis asssumpttion pproviddes suupportt for the Histooricall Costt priinciplle.4. Accrrual-bbasis accouuntin

9、gg 權(quán)責(zé)發(fā)生生制會(huì)計(jì)5. Quallitatiive chharactteristtics 會(huì)會(huì)計(jì)信息質(zhì)量量特征(1) Reliiabiliity 可靠靠性For accouuntingg infoormatiion too be rreliabble, iit musst be depenndablee and trusttworthhy.Acccountiing innformaation is reeliablle to the eextendd thatt it iis:Verrifiabble: mmeans that inforrmatioon hass beenn objeec

10、tiveely deetermiined, arrivved att, or creatted. MMore tthan oone peerson couldd conssider the ffacts of a situaation and rreach a simmilar concllusionn.Reprresenttationnally faithhful: that sometthing is whhat itt is rrepressentedd to bbe. Foor exaample, if aa machhine iis lissted aas a ffixed asse

11、tt on tthe baalancee sheeet, thhen thhe commpany can pprove that the mmachinne exiists, is owwned bby thee comppany, is inn workking ccondittion, and iis currrentlly beiing ussed too suppport tthe reevenuee geneeratinng acttivitiies off the compaany.Neeutrall: meaans thhat innformaation is prresentt

12、ed inn accoordancce witth gennerallly accceptedd accoountinng priinciplles annd praacticees, annd witthout bias.(2) Rellevancce 相關(guān)性性Relevvant iinformmationn is ccapablle of makinng a ddifferrence in thhe deccisionns of userss by hhelpinng theem to evaluuate tthe pootentiial efffectss of ppast, prese

13、ent, oor futture ttransaactionns or otherr evennts onn futuure caash fllows (prediictivee valuue) orr to cconfirrm or correect thheir pprevioous evvaluattions (conffirmattory vvalue).(3) Underrstanddabiliity 可理理解性Undderstaandabiility is thhe quaality of innformaation that enablles ussers wwho haave

14、a reasoonablee knowwledgee of bbusineess annd ecoonomicc actiivitiees andd finaanciall repoortingg, andd who studyy the inforrmatioon witth reaasonabble diiligennce, tto commpreheend itts meaaning.(4) Commparabbilityy 可比性CComparrabiliity: ssuggessts thhat acccountting iinformmationn thatt has been m

15、easuured aand reeporteed in a simmilar manneer by diffeerent enterrprisees shoould bbe cappable of beeing ccomparred beecausee eachh of tthe ennterprrises is appplyinng thee samee geneerallyy acceepted accouuntingg prinnciplees andd praccticess.Conssistenncy: ssuggessts thhat ann entiity haas useed

16、thee samee accoountinng priinciplle or practtice ffrom oone peeriod to annotherr, theereforre, iff the dollaar amoount rreportted foor a ccategoory iss diffferentt fromm one periood to the nnext, then chancces arre thaat thee diffferencce is due tto a cchangee likee an iincreaase orr decrrease in sa

17、ales vvolumee rathher thhan beeing ddue too a chhange in thhe metthod oof callculatting tthe doollar amounnt.(5) Subbstancce oveer forrm 實(shí)質(zhì)重重于形式Suubstannce ovver foorm emmphasiizes tthe ecconomiic subbstancce of an evvent eeven tthoughh its legall formm may proviide a diffeerent resullt.It requiires

18、 tthat bbusineess ennterprrise sshouldd perfform aaccounnting recoggnitioon, meeasureement and rreportting iin acccordannce wiith thhe ecoonomicc subsstancee rathher thhan thhe leggal foorm off an eevent or trransacction.(6) Matteriallity 重重要性Infformattion iis matteriall if iits ommissioon or misstt

19、atemeent coould iinflueence tthe reesourcce alllocatiion deecisioons thhat ussers mmake oon thee basiis of an enntitys finnanciaal repport. Materrialitty deppends on thhe natture aand ammount of thhe iteem juddged iin thee partticulaar cirrcumsttancess of iits ommissioon or missttatemeent. DDecidiin

20、g whhen ann amouunt iss mateerial in reelatioon to otherr amouunts iis a mmatterr of jjudgmeent annd proofessiional experrtise.(7) Connservaatism 謹(jǐn)慎性Connservaatism dictaates tthat wwhen iin douubt, cchoosee the methood thaat willl be leastt likeely too overrstatee asseets annd inccome, and uundersst

21、ate liabiilitiees andd expeenses.(8) Timmelineess 及時(shí)時(shí)性Timeelinesss meaans haaving inforrmatioon avaailablle to decission mmakerss befoore itt losees itss capaacity to innfluennce deecisioons. IIf infformattion bbecomees avaailablle onlly aftter thhe timme thaat a ddecisiion muust bee madee, it has n

22、no cappacityy to iinflueence tthat ddecisiion annd thuus laccks reelevannce.6. Basiic acccountiing ellementts 基本會(huì)會(huì)計(jì)要素(11) Assset 資產(chǎn)產(chǎn)An assset iis a rresourrce thhat iss owneed or contrrolledd by aan entterpriise ass a reesult of paast trransacctionss or eeventss and is exxpecteed to generrate eecono

23、mmic beenefitts to the eenterpprise.(2) LLiabillity 負(fù)負(fù)債A liiabiliity iss a prresentt obliigatioon ariising from past transsactioons orr evennts whhich aare exxpecteed to give rise to ann outfflow oof ecoonomicc beneefits from the eenterpprise.A preesent obliggationn is aa dutyy commmittedd by tthe e

24、nnterprrise uunder curreent ciircumsstancees. Obbligattions that will resullt froom thee occuurrencce of futurre traansacttions or evvents are nnot prresentt obliigatioons annd shaall noot be recoggnizedd as lliabillitiess.(3) ownerrs equiity 所有有者權(quán)益Owwners equiity iss the residdual iintereest inn th

25、e assetts of an ennterprrise aafter deduccting all iits liiabiliities.Ownerrs equiity off a coompanyy is aalso kknown as shharehoolderss equiity.(44) Revvenue 收入Revvenue is thhe grooss innflow of ecconomiic bennefitss deriived ffrom tthe coourse of orrdinarry acttivitiies thhat reesult in inncreasse

26、s inn equiity, oother than thosee relaating to coontribbutionns froom ownners.(5) Exxpensee 費(fèi)用Exxpensees aree the grosss outfflow oof ecoonomicc beneefits resullted ffrom tthe coourse of orrdinarry acttivitiies thhat reesult in deecreasses inn owneers equiity, oother than thosee relaating to appprop

27、rriatioons off proffits tto ownners.(6) Prrofit 利潤(rùn)Proofit iis thee operratingg resuult off an eenterpprise over a speecificc accoountinng perriod. Profiit inccludess the net aamountt of rrevenuue aftter deeductiing exxpensees, gaains aand loosses direcctly rrecognnized in prrofit of thhe currrent pe

28、riood, ettc.7. Fivee meassuremeent atttribuutes 會(huì)會(huì)計(jì)計(jì)量屬性性(1) HHistorrical cost 歷史成本AAssetss are recorrded aat thee amouunt off cashh or ccash eequivaalentss paidd or tthe faair vaalue oof thee conssideraation givenn to aacquirre theem at the ttime oof theeir accquisiition. Liabbilitiies arre reccorde

29、dd at tthe ammount of prroceedds or assetts recceivedd in eexchannge foor thee pressent oobligaation, or tthe ammount payabble unnder ccontraact foor asssumingg the preseent obbligattion, or att the amounnt of cash or caash eqquivallents expeccted tto be paid to saatisfyy the liabiility in thhe norr

30、mal ccoursee of bbusineess.(22) Currrent replaacemennt cosst 現(xiàn)時(shí)重重置成本Asssets are ccarrieed at the aamountt of ccash oor cassh equuivaleents tthat wwould have to bee paidd if aa samee or ssimilaar assset waas acqquiredd currrentlyy. Liaabilitties aare caarriedd at tthe ammount of caash orr cashh equii

31、valennts thhat woould bbe currrentlly reqquiredd to ssettlee the obliggationn.(3) Net rrealizzable valuee 可實(shí)現(xiàn)凈凈值A(chǔ)sseets arre carrried at thhe amoount oof cassh or cash equivvalentts thaat couuld bee obtaained by seellingg the assett in tthe orrdinarry couurse oof bussinesss, lesss thee estiimatedd c

32、ostts of complletionn, thee estiimatedd sellling ccosts and rrelateed taxx paymments.(4) PPresennt vallue 現(xiàn)值值A(chǔ)ssetts aree carrried aat thee pressent ddiscouunted valuee of tthe fuuture net ccash iinflowws thaat thee itemm is eexpectted too geneerate from its ccontinnuing use aand ulltimatte dissposa

33、ll. Liaabilitties aare caarriedd at tthe prresentt disccounteed vallue off the futurre nett cashh outfflows that are eexpectted too be rrequirred too setttle thhe liaabilitties wwithinn the expeccted ssettleement periood.(5) Fairr valuue 公允價(jià)價(jià)值A(chǔ)sseets annd liaabilitties aare caarriedd at tthe ammount

34、 for wwhich an assset ccould be exxchangged, oor a lliabillity ssettleed, beetweenn knowwledgeeable, willling ppartiees in an arrms lenngth ttransaactionn.8. Finaanciall stattementts 財(cái)務(wù)報(bào)報(bào)表(1) Balannce shheet 資資產(chǎn)負(fù)債表AA balaance ssheet is ann accoountinng staatemennt thaat refflectss the finanncial pos

35、ittion oof an enterrprisee at aa speccific date.(2) IIncomee stattementt 損益表AAn inccome sstatemment iis an accouuntingg stattementt thatt refllects the ooperatting rresultts of an ennterprrise ffor a certaain acccountting pperiodd.(3) Stateement of caash fllows 現(xiàn)現(xiàn)金流量表AA cashh floww stattementt is aa

36、n acccountiing sttatemeent thhat reeflectts thee infllows aand ouutflowws of cash and ccash eequivaalentss of aan entterpriise foor a ccertaiin acccountiing peeriod.(4) SStatemment oof chaanges in owwnersequitty 所有者者權(quán)益變動(dòng)表表A staatemennt of changges inn owneers equiity reeportss the changges inn ownee

37、rs equiity foor a sspeciffic peeriod of tiime.(55) Nottes too finaanciall stattementts 財(cái)務(wù)報(bào)報(bào)表附注Nootes tto thee accoountinng staatemennts arre furrther explaanatioons off itemms preesenteed in the aaccounnting stateementss, andd expllanatiions oof iteems noot preesenteed in the aaccounnting stateement

38、ss, etcc.9. Accoountinng enttry 會(huì)計(jì)計(jì)分錄Debbit: CCashCrredit: Commmon Sttock10. Bassic acccountting eequatiion 基本本會(huì)計(jì)等式AAssetss = Liiabiliities + ownners equiity11. Lisst of preseent annd pottentiaal useers off finaanciall infoormatiion 財(cái)務(wù)務(wù)信息的使用用者inveestorss, creeditorrs, emmployeees, ssuppliiers, custo

39、omers, and goverrnmenttal aggenciees.Definittions of Foour Caategorries oof Finnanciaal AsssetsA finnanciaal assset orr liabbilityy heldd for tradiing iss one that was aacquirred orr incuurred princcipallly forr the purpoose off geneeratinng a pprofitt fromm shorrt-terrm fluuctuattions in prrice oor

40、 deaalers margiin. A finanncial assett shouuld bee classsifieed as held for ttradinng if, regaardlesss of why iit wass acquuired, it iis parrt of a porrtfoliio forr whicch theere iss eviddence of a recennt acttual ppatterrn of shortt-termm proffit-taaking. Deriivativve finnanciaal asssets aand deeri

41、vattive ffinanccial lliabillitiess are alwayys deeemed hheld ffor trradingg unleess thhey arre dessignatted annd efffectivve heddging instrrumentts. Held-to-maaturitty invvestmeents aare fiinanciial asssets with fixedd or ddetermminablle payymentss and fixedd matuurity that an ennterprrise hhas thhe

42、 possitivee inteent annd abiility to hoold too matuurity otherr thann loanns andd receeivablles orriginaated bby thee enteerprisse.四類金融資產(chǎn)產(chǎn)的定義為交易而持持有的金融資資產(chǎn)或金融負(fù)負(fù)債,指主要要為了從價(jià)格格或交易商保保證金的短期期波動(dòng)中獲利利而購(gòu)置的金金融資產(chǎn)或承承擔(dān)的金融負(fù)負(fù)債。一項(xiàng)金金融資產(chǎn)不論論因何種原因因購(gòu)置，如果果它屬于投資資組合的組成成部分，且有有證據(jù)說(shuō)明最最近該組合可可實(shí)際獲得短短期收益，則則該金融資產(chǎn)產(chǎn)應(yīng)歸類為為為交易而持有有的金融資產(chǎn)產(chǎn)。對(duì)于

43、衍生生金融資產(chǎn)和和衍生金融負(fù)負(fù)債，除非它它們被指定且且是有效的套套期工具，否否則應(yīng)認(rèn)為是是為交易而持持有的金融資資產(chǎn)和金融負(fù)負(fù)債.持持有至到期日日的投資指具具有固定或可可確定金額和和固定期限，且且企業(yè)明確打打算并能夠持持有至到期日日的金融資產(chǎn)產(chǎn)。企業(yè)源生生的貸款和應(yīng)應(yīng)收款項(xiàng)不包包括在內(nèi)。企業(yè)源生生的貸款和應(yīng)應(yīng)收款項(xiàng),指指企業(yè)直接向向債務(wù)人提供供資金、商品品或勞務(wù)所形形成的金融資資產(chǎn)。但打算算立即或在短短期內(nèi)就轉(zhuǎn)讓讓的貸款和應(yīng)應(yīng)收款項(xiàng)不包包括在內(nèi)，而而應(yīng)歸類為為為交易而持有有的金融資產(chǎn)產(chǎn)。在本準(zhǔn)則則中，企業(yè)源源生的貸款和和應(yīng)收款項(xiàng)不不應(yīng)包括在持持有至到期日日的投資內(nèi)，而而應(yīng)另行歸類類?？晒┕┏鍪鄣慕鹑谌谫Y產(chǎn),指不不屬于以下三三類的金融資資產(chǎn)：（1）企企業(yè)源生的貸貸款和應(yīng)收款款項(xiàng)；（2）持持有至到期日日的投資；（33）為交易而而持有的金融融資產(chǎn)。開(kāi)發(fā)階段只只有當(dāng)企業(yè)可可證明以下所