財務(wù)會計報表中英文對照

1、會計報表中英文文對照Accountting1. Finaanciall repoortingg（財務(wù)報告告） incluudes nnot onnly fiinanciial sttatemeents bbut allso otther mmeans of coommuniicatinng infformattion tthat rrelatees, diirectlly or indirrectlyy, to the iinformmationn provvided by a businness eenterpprises acccountiing syystem-thhat iss, in

2、fformattion aabout an ennterprrises ressourcees, obbligattions, earnnings, etc.2. Objeectivees of finanncial reporrting: 財務(wù)報告的的目標(biāo)Finnanciaal repportinng shoould:(1) Prrovidee infoormatiion thhat heelps iin makking iinvesttment and ccreditt deciisionss.(2) Proviide innformaation that enablles asssess

3、iing fuuture cash flowss.(3) Proviide innformaation that enablles ussers tto leaarn abbout eeconommic reesourcces, cclaimss agaiinst tthose resouurces, and changges inn themm.3. Basiic acccountiing asssumpttions 基本會計假假設(shè)(1) Econoomic eentityy assuumptioon 會計主體假假設(shè)Thiss assuumptioon simmply ssays tthat

4、 tthe buusinesss andd the ownerr of tthe buusinesss aree two separrate llegal and eeconommic enntitiees. Eaach enntity shoulld acccount and rreportt its own ffinanccial aactiviities.(2) GGoing conceern asssumpttion 持續(xù)經(jīng)營假假設(shè)Thiss assuumptioon staates tthat tthe ennterprrise wwill ccontinnue inn operra

5、tionn longg enouugh too carrry outt its existting oobjecttives.This assummptionn enabbles aaccounntantss to mmake eestimaates aabout assett livees andd how transsactioons miight bbe amoortizeed oveer timme.Thiis asssumptiion ennabless an aaccounntant to usse acccrual accouuntingg whicch reccords acc

6、ruual annd defferrall entrries aas of each balannce shheet ddate.(3) Tiime peeriod assummptionn 會計分期假假設(shè)Thiss assuumptioon asssumes that the eeconommic liife off a buusinesss cann be ddivideed intto arttificiial tiime peeriodss.The most typiccal tiime seegmentt = Caalendaar YeaarNextt mostt typiical

7、ttime ssegmennt = FFiscall Yearr(4) MMonetaary unnit asssumpttion 貨幣計量假假設(shè)Thiss assuumptioon staates tthat oonly ttransaactionn dataa thatt can be exxpresssed inn termms of moneyy be iincludded inn the accouuntingg recoords, and tthe unnit off meassure rremainns rellativeely coonstannt oveer timme in

8、 termss of ppurchaasing powerr.In eessencce, thhis asssumpttion ddisreggards the eeffectts of inflaation or deeflatiion inn the econoomy inn whicch thee entiity opperatees.Thiis asssumptiion prrovidees suppport for tthe HHistorrical Cost prinnciplee.4. Accrrual-bbasis accouuntingg 權(quán)責(zé)發(fā)生制會會計5. Quallit

9、atiive chharactteristtics 會計信息質(zhì)質(zhì)量特征(11) Relliabillity 可靠性Forr accoountinng infformattion tto be reliaable, it muust bee depeendablle andd trusstwortthy.Acccountting iinformmationn is rreliabble too the extennd thaat it is:Veerifiaable: meanss thatt infoormatiion haas beeen objjectivvely ddetermmined

10、, arriived aat, orr creaated. More than one ppersonn coulld connsiderr the factss of aa situuationn and reachh a siimilarr concclusioon.Reppresenntatioonallyy faitthful: thatt someethingg is wwhat iit is repreesenteed to be. FFor exxamplee, if a macchine is liisted as a fixedd asseet on the bbalancc

11、e sheeet, tthen tthe coompanyy can provee thatt the machiine exxists, is oowned by thhe commpany, is iin worrking condiition, and is cuurrenttly beeing uused tto suppport the rrevenuue genneratiing acctivitties oof thee comppany.NNeutraal: meeans tthat iinformmationn is ppresennted iin acccordannce

12、wiith geenerallly acccepteed acccountiing prrincipples aand prracticces, aand wiithoutt biass.(2) Rellevancce 相關(guān)性Rellevantt infoormatiion iss capaable oof makking aa diffferencce in the ddecisiions oof useers byy helpping tthem tto evaaluatee the potenntial effeccts of ppast, preseent, oor futture t

13、transaactionns or otherr evennts onn futuure caash fllows (prediictivee valuue) orr to cconfirrm or correect thheir pprevioous evvaluattions (conffirmattory vvalue).(3) Underrstanddabiliity 可理解性Unndersttandabbilityy is tthe quualityy of iinformmationn thatt enabbles uusers who hhave aa reassonablle

14、knoowledgge of businness aand ecconomiic acttivitiies annd finnanciaal repportinng, annd whoo studdy thee infoormatiion wiith reeasonaable ddiligeence, to coomprehhend iits meeaningg.(4) Commparabbilityy 可比性Commparabbilityy: sugggestss thatt accoountinng infformattion tthat hhas beeen meeasureed and

15、d repoorted in a simillar maanner by diiffereent ennterprrises shoulld be capabble off beinng commparedd becaause eeach oof thee enteerprisses iss appllying the ssame ggeneraally aacceptted acccountting pprinciiples and ppractiices.CConsisstencyy: sugggestss thatt an eentityy has used the ssame aacc

16、ounnting princciple or prracticce froom onee periiod too anotther, thereefore, if tthe doollar amounnt repportedd for a cattegoryy is ddifferrent ffrom oone peeriod to thhe nexxt, thhen chhancess are that the ddifferrence is duue to a chaange llike aan inccreasee or ddecreaase inn salees vollume rra

17、therr thann beinng duee to aa channge inn the methood of calcuulatinng thee dolllar ammount.(5) Subbstancce oveer forrm 實質(zhì)重于形形式Subsstancee overr formm emphhasizees thee econnomic substtance of ann evennt eveen thoough iits leegal fform mmay prrovidee a diiffereent reesult.It reequirees thaat bussine

18、sss enteerprisse shoould pperforrm acccountiing reecogniition, meassuremeent annd repportinng in accorrdancee withh the econoomic ssubstaance rratherr thann the legall formm of aan eveent orr trannsactiion.(6) Matteriallity 重要性Infformattion iis matterial iff its omisssion oor missstateement couldd i

19、nflluencee the resouurce aallocaation decissions that userss makee on tthe baasis oof an entittys finnanciaal repport. Materrialitty deppends on thhe natture aand ammount of thhe iteem juddged iin thee partticulaar cirrcumsttancess of iits ommissioon or missttatemeent. DDecidiing whhen ann amouunt i

20、ss mateerial in reelatioon to otherr amouunts iis a mmatterr of jjudgmeent annd proofessiional experrtise.(7) Connservaatism 謹慎性Connservaatism dictaates tthat wwhen iin douubt, cchoosee the methood thaat willl be leastt likeely too overrstatee asseets annd inccome, and uundersstate liabiilitiees and

21、d expeenses.(8) Timmelineess 及時性Timmelineess meeans hhavingg infoormatiion avvailabble too deciision makerrs beffore iit losses itts cappacityy to iinflueence ddecisiions. If innformaation becommes avvailabble onnly affter tthe tiime thhat a decission mmust bbe madde, itt has no caapacitty to influu

22、ence that decission aand thhus laacks rrelevaance.6. Basiic acccountiing ellementts 基本會計要要素(1) Assett 資產(chǎn)An aasset is a resouurce tthat iis ownned orr conttrolleed by an ennterprrise aas a rresultt of ppast ttransaactionns or eventts andd is eexpectted too geneerate econoomic bbenefiits too the enter

23、rprisee.(2) Liabiility 負債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 ennterprrise uunder curreent ci

24、ircumsstancees. 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 所有者權(quán)益Ownerrs equiity iss the residdual iintereest inn the assetts of an ennterprrise aa

25、fter deduccting all iits liiabiliities.Ownerrs equiity off a coompanyy is aalso kknown as shharehoolderss equiity.(44) Revvenue 收入Reveenue iis thee grosss infflow oof ecoonomicc beneefits derivved frrom thhe couurse oof orddinaryy actiivitiees thaat ressult iin inccreasees in equitty, otther tthan t

26、those relatting tto conntribuutionss fromm owneers.(55) Exppense 費用Expeenses are tthe grross ooutfloow of econoomic bbenefiits reesulteed froom thee courrse off ordiinary activvitiess thatt resuult inn decrreasess in oownerss equiity, oother than thosee relaating to appproprriatioons off proffits tt

27、o ownners.(6) Prrofit 利潤Proffit iss the operaating resullt of an ennterprrise oover aa speccific accouuntingg periiod. PProfitt inclludes the nnet ammount of reevenuee afteer dedductinng exppensess, gaiins annd lossses ddirecttly reecogniized iin proofit oof thee currrent pperiodd, etcc.7. Fivee mea

28、ssuremeent atttribuutes 會計計量屬屬性(1) Histooricall costt 歷史成本Asssets are rrecordded att the amounnt of cash or caash eqquivallents paid or thhe faiir vallue off the consiiderattion ggiven to acqquire them at thhe timme of theirr acquuisitiion. LLiabillitiess are recorrded aat thee amouunt off procceeds

29、 or asssets receiived iin excchangee for the ppresennt oblligatiion, oor thee amouunt paayablee undeer conntractt for assumming tthe prresentt obliigatioon, orr at tthe ammount of caash orr cashh equiivalennts exxpecteed to be paaid too satiisfy tthe liiabiliity inn the normaal couurse oof bussiness

30、s.(2) Curreent reeplaceement cost 現(xiàn)時重置成成本Asseets arre carrried at thhe amoount oof cassh or cash equivvalentts thaat wouuld haave too be ppaid iif a ssame oor simmilar assett was acquiired ccurrenntly. Liabiilitiees aree carrried aat thee amouunt off cashh or ccash eequivaalentss thatt woulld be cur

31、reently requiired tto setttle tthe obbligattion.(3) Neet reaalizabble vaalue 可實現(xiàn)凈值值A(chǔ)ssetts aree carrried aat thee amouunt off cashh or ccash eequivaalentss thatt coulld be obtaiined bby sellling the aasset in thhe orddinaryy courrse off busiiness, lesss the estimmated costss of ccompleetion, the est

32、immated selliing coosts aand reelatedd tax paymeents.(4) Prresentt valuue 現(xiàn)值A(chǔ)sseets arre carrried at thhe preesent discoountedd valuue of the ffuturee net cash infloows thhat thhe iteem is expeccted tto genneratee fromm its contiinuingg use and uultimaate diisposaal. Liiabiliities are ccarrieed at t

33、he ppresennt disscountted vaalue oof thee futuure neet cassh outtflowss thatt are expeccted tto be requiired tto setttle tthe liiabiliities withiin thee expeected settllementt periiod.(55) Faiir vallue 公允價值A(chǔ)sssets and lliabillitiess are carriied att the amounnt forr whicch an assett coulld be exchaa

34、nged, or aa liabbilityy setttled, betweeen knnowleddgeablle, wiillingg partties iin an arms lenngth ttransaactionn.8. Finaanciall stattementts 財務(wù)報表(11) Ballance sheett 資產(chǎn)負債表表A ballance sheett is aan acccountiing sttatemeent thhat reeflectts thee finaanciall posiition of ann enteerprisse at a speecif

35、icc datee.(2) Incomme staatemennt 損益表An incomme staatemennt is an acccountting sstatemment tthat rrefleccts thhe opeeratinng ressults of ann enteerprisse forr a ceertainn accoountinng perriod.(3) Sttatemeent off cashh flowws 現(xiàn)金流量表表A cassh floow staatemennt is an acccountting sstatemment tthat rrefle

36、ccts thhe infflows and ooutfloows off cashh and cash equivvalentts of an ennterprrise ffor a certaain acccountting pperiodd.(4) Stateement of chhangess in oownerssequitty 所有者權(quán)益益變動表A stateement of chhangess in oownerss equiity reeportss the changges inn owneers equiity foor a sspeciffic peeriod of ti

37、ime.(55) Nottes too finaanciall stattementts 財務(wù)報表附附注Notees to the aaccounnting stateementss are furthher exxplanaationss of iitems preseented in thhe acccountiing sttatemeents, and eexplannationns of itemss not preseented in thhe acccountiing sttatemeents, etc.9. Accoountinng enttry 會計分錄Deebit: Cash

38、CCreditt: Commmon SStock10. Bassic acccountting eequatiion 基本會計等等式Asseets = Liabiilitiees + oownerss equiity11. Lisst of preseent annd pottentiaal useers off finaanciall infoormatiion 財務(wù)信息的的使用者innvestoors, ccredittors, emplooyees, suppplierss, cusstomerrs, annd govvernmeental agenccies.Definittions

39、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 deaalers margiin. A finanncial assett shouuld bee

40、 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 deerivattive ffinanccial lliabillitiess are alwayys dee

41、emed hheld ffor trradingg unleess thhey arre dessignatted annd efffectivve heddging instrrumentts. Held-tto-matturityy inveestmennts arre finnanciaal asssets wwith ffixed or deetermiinablee paymments and ffixed maturrity tthat aan entterpriise haas thee posiitive intennt andd abillity tto holld to m

42、aturrity oother than loanss and receiivablees oriiginatted byy the enterrprisee.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)或金融負負債,指主要為了了從價格或交交易商保證金金的短期波動動中獲利而購購置的金融資資產(chǎn)或承擔(dān)的的金融負債。一一項金融資產(chǎn)產(chǎn)不論因何種種原因購置，如如果它屬于投投資組合的組組成部分，且且有證據(jù)說明明最近該組合合可實際獲得得短期收益，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)。對于衍生生金融資產(chǎn)和和衍生金融負負債，除非它它們被指定且且是有效的套套期工具，否否則應(yīng)認為是是為交易而持持有

43、的金融資資產(chǎn)和金融負負債.持有至至到期日的投投資指具有固固定或可確定定金額和固定定期限，且企企業(yè)明確打算算并能夠持有有至到期日的的金融資產(chǎn)。企企業(yè)源生的貸貸款和應(yīng)收款款項不包括在在內(nèi)。企企業(yè)源生的貸貸款和應(yīng)收款款項,指企業(yè)直接接向債務(wù)人提提供資金、商商品或勞務(wù)所所形成的金融融資產(chǎn)。但打打算立即或在在短期內(nèi)就轉(zhuǎn)轉(zhuǎn)讓的貸款和和應(yīng)收款項不不包括在內(nèi)，而而應(yīng)歸類為為為交易而持有有的金融資產(chǎn)產(chǎn)。在本準則則中，企業(yè)源源生的貸款和和應(yīng)收款項不不應(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。可供供出售的金融融資產(chǎn),指不屬于以以下三類的金金融資產(chǎn)：（1）企業(yè)源生生的貸款和應(yīng)應(yīng)收款項；（2）持有至到到期日的投資資；（3）為交易而而持有的金融融資產(chǎn)。開發(fā)階段只只有當(dāng)企業(yè)