会计英语资产负债表及利润表.doc

会计英语资产负债表及利润表.doc

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·会计报表中英文对照

Accounting

1.Financialreporting（财务报告）includesnotonlyfinancialstatementsbutalsoothermeansofcommunicatinginformationthatrelates,directlyorindirectly,totheinformationprovidedbyabusinessenterprise’saccountingsystem----thatis,informationaboutanenterprise’sresources,obligations,earnings,etc.

2.Objectivesoffinancialreporting:

财务报告的目标

Financialreportingshould:

（1）Provideinformationthathelpsinmakinginvestmentandcreditdecisions.

（2）Provideinformationthatenablesassessingfuturecashflows.

（3）Provideinformationthatenablesuserstolearnabouteconomicresources,claimsagainstthoseresources,andchangesinthem.

3.Basicaccountingassumptions基本会计假设

（1）Economicentityassumption会计主体假设

Thisassumptionsimplysaysthatthebusinessandtheownerofthebusinessaretwoseparatelegalandeconomicentities.Eachentityshouldaccountandreportitsownfinancialactivities.

（2）Goingconcernassumption持续经营假设

Thisassumptionstatesthattheenterprisewillcontinueinoperationlongenoughtocarryoutitsexistingobjectives.

Thisassumptionenablesaccountantstomakeestimatesaboutassetlivesandhowtransactionsmightbeamortizedovertime.

Thisassumptionenablesanaccountanttouseaccrualaccountingwhichrecordsaccrualanddeferralentriesasofeachbalancesheetdate.

（3）Timeperiodassumption会计分期假设

Thisassumptionassumesthattheeconomiclifeofabusinesscanbedividedintoartificialtimeperiods.

Themosttypicaltimesegment=CalendarYear

Nextmosttypicaltimesegment=FiscalYear

（4）Monetaryunitassumption货币计量假设

Thisassumptionstatesthatonlytransactiondatathatcanbeexpressedintermsofmoneybeincludedintheaccountingrecords,andtheunitofmeasureremainsrelativelyconstantovertimeintermsofpurchasingpower.

Inessence,thisassumptiondisregardstheeffectsofinflationordeflationintheeconomyinwhichtheentityoperates.

Thisassumptionprovidessupportforthe"HistoricalCost"principle.

4.Accrual-basisaccounting权责发生制会计

5.Qualitativecharacteristics会计信息质量特征

（1）Reliability可靠性

Foraccountinginformationtobereliable,itmustbedependableandtrustworthy.

Accountinginformationisreliabletotheextendthatitis:

Verifiable:

meansthatinformationhasbeenobjectivelydetermined,arrivedat,orcreated.Morethanonepersoncouldconsiderthefactsofasituationandreachasimilarconclusion.

Representationallyfaithful:

thatsomethingiswhatitisrepresentedtobe.Forexample,ifamachineislistedasafixedassetonthebalancesheet,thenthecompanycanprovethatthemachineexists,isownedbythecompany,isinworkingcondition,andiscurrentlybeingusedtosupporttherevenuegeneratingactivitiesofthecompany.

Neutral:

meansthatinformationispresentedinaccordancewithgenerallyacceptedaccountingprinciplesandpractices,andwithoutbias.

（2）Relevance相关性

Relevantinformationiscapableofmakingadifferenceinthedecisionsofusersbyhelpingthemtoevaluatethepotentialeffectsofpast,present,orfuturetransactionsorothereventsonfuturecashflows（predictivevalue）ortoconfirmorcorrecttheirpreviousevaluations（confirmatoryvalue）.

（3）Understandability可理解性

Understandabilityisthequalityofinformationthatenablesuserswhohaveareasonableknowledgeofbusinessandeconomicactivitiesandfinancialreporting,andwhostudytheinformationwithreasonablediligence,tocomprehenditsmeaning.

（4）Comparability可比性

Comparability:

suggeststhataccountinginformationthathasbeenmeasuredandreportedinasimilarmannerbydifferententerprisesshouldbecapableofbeingcomparedbecauseeachoftheenterprisesisapplyingthesamegenerallyacceptedaccountingprinciplesandpractices.

Consistency:

suggeststhatanentityhasusedthesameaccountingprincipleorpracticefromoneperiodtoanother,therefore,ifthedollaramountreportedforacategoryisdifferentfromoneperiodtothenext,thenchancesarethatthedifferenceisduetoachangelikeanincreaseordecreaseinsalesvolumeratherthanbeingduetoachangeinthemethodofcalculatingthedollaramount.

（5）Substanceoverform实质重于形式

Substanceoverformemphasizestheeconomicsubstanceofaneventeventhoughitslegalformmayprovideadifferentresult.

Itrequiresthatbusinessenterpriseshouldperformaccountingrecognition,measurementandreportinginaccordancewiththeeconomicsubstanceratherthanthelegalformofaneventortransaction.

（6）Materiality重要性

Informationismaterialifitsomissionormisstatementcouldinfluencetheresourceallocationdecisionsthatusersmakeonthebasisofanentity’sfinancialreport.Materialitydependsonthenatureandamountoftheitemjudgedintheparticularcircumstancesofitsomissionormisstatement.Decidingwhenanamountismate