會(huì)計(jì)英語(yǔ)資產(chǎn)負(fù)債表及利潤(rùn)表.doc

會(huì)計(jì)報(bào)表中英文對(duì)照Accounting1. Financial reporting（財(cái)務(wù)報(bào)告） includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprises accounting system-that is, information about an enterprises resources, obligations, earnings, etc.2. Objectives of financial reporting: 財(cái)務(wù)報(bào)告的目標(biāo)Financial reporting should:(1) Provide information that helps in making investment and credit decisions.(2) Provide information that enables assessing future cash flows.(3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them.3. Basic accounting assumptions 基本會(huì)計(jì)假設(shè)(1) Economic entity assumption 會(huì)計(jì)主體假設(shè)This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities.(2) Going concern assumption 持續(xù)經(jīng)營(yíng)假設(shè)This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time.This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date.(3) Time period assumption 會(huì)計(jì)分期假設(shè)This assumption assumes that the economic life of a business can be divided into artificial time periods.The most typical time segment = Calendar YearNext most typical time segment = Fiscal Year(4) Monetary unit assumption 貨幣計(jì)量假設(shè)This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power.In essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates.This assumption provides support for the Historical Cost principle.4. Accrual-basis accounting 權(quán)責(zé)發(fā)生制會(huì)計(jì)5. Qualitative characteristics 會(huì)計(jì)信息質(zhì)量特征(1) Reliability 可靠性For accounting information to be reliable, it must be dependable and trustworthy.Accounting information is reliable to the extend that it is:Verifiable: means that information has been objectively determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion.Representationally faithful: that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the company.Neutral: means that information is presented in accordance with generally accepted accounting principles and practices, and without bias.(2) Relevance 相關(guān)性Relevant information is capable of making a difference in the decisions of users by helping them to evaluate the potential effects of past, present, or future transactions or other events on future cash flows (predictive value) or to confirm or correct their previous evaluations (confirmatory value).(3) Understandability 可理解性Understandability is the quality of information that enables users who have a reasonable knowledge of business and economic activities and financial reporting, and who study the information with reasonable diligence, to comprehend its meaning.(4) Comparability 可比性Comparability: suggests that accounting information that has been measured and reported in a similar manner by different enterprises should be capable of being compared because each of the enterprises is applying the same generally accepted accounting principles and practices.Consistency: suggests that an entity has used the same accounting principle or practice from one period to another, therefore, if the dollar amount reported for a category is different from one period to the next, then chances are that the difference is due to a change like an increase or decrease in sales volume rather than being due to a change in the method of calculating the dollar amount.(5) Substance over form 實(shí)質(zhì)重于形式Substance over form emphasizes the economic substance of an event even though its legal form may provide a different result.It requires that business enterprise should perform accounting recognition, measurement and reporting in accordance with the economic substance rather than the legal form of an event or transaction.(6) Materiality 重要性Information is material if its omission or misstatement could influence the resource allocation decisions that users make on the basis of an entitys financial report. Materiality depends on the nature and amount of the item judged in the particular circumstances of its omission or misstatement. Deciding when an amount is material in relation to other amounts is a matter of judgment and professional expertise.(7) Conservatism 謹(jǐn)慎性Conservatism dictates that when in doubt, choose the method that will be least likely to overstate assets and income, and understate liabilities and expenses.(8) Timeliness 及時(shí)性Timeliness means having information available to decision makers before it loses its capacity to influence decisions. If information becomes available only after the time that a decision must be made, it has no capacity to influence that decision and thus lacks relevance.6. Basic accounting elements 基本會(huì)計(jì)要素(1) Asset 資產(chǎn)An asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.(2) Liability 負(fù)債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.A present obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.(3) owners equity 所有者權(quán)益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.(4) Revenue 收入Revenue 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.(5) Expense 費(fèi)用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.(6) Profit 利潤(rùn)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 recognized in profit of the current period, etc.7. Five measurement attributes 會(huì)計(jì)計(jì)量屬性(1) Historical cost 歷史成本Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, or the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.(2) Current replacement cost 現(xiàn)時(shí)重置成本Assets are carried at the amount of cash or cash equivalents that would have to be paid if a same or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents that would be currently required to settle the obligation.(3) Net realizable value 可實(shí)現(xiàn)凈值A(chǔ)ssets are carried at the amount of cash or cash equivalents that could be obtained by selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling costs and related tax payments.(4) Present value 現(xiàn)值A(chǔ)ssets are carried at the present discounted value of the future net cash inflows that the item is expected to generate from its continuing use and ultimate disposal. Liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.(5) Fair value 公允價(jià)值A(chǔ)ssets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arms length transaction.8. Financial statements 財(cái)務(wù)報(bào)表(1) Balance sheet 資產(chǎn)負(fù)債表A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.(2) Income statement 損益表An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.(3) Statement of cash flows 現(xiàn)金流量表A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period.(4) Statement of changes in ownersequity 所有者權(quán)益變動(dòng)表A statement of changes in owners equity reports the changes in owners equity for a specific period of time.(5) Notes to financial statements 財(cái)務(wù)報(bào)表附注Notes to the accounting statements are further explanations of items presented in the accounting statements, and explanations of items not presented in the accounting statements, etc.9. Accounting entry 會(huì)計(jì)分錄Debit: CashCredit: Common Stock10. Basic accounting equation 基本會(huì)計(jì)等式Assets = Liabilities + owners equity11. List of present and potential users of financial information 財(cái)務(wù)信息的使用者investors, creditors, employees, suppliers, customers, and governmental agencies.Definitions of Four Categories of Financial AssetsA financial asset or liability held for trading is one that was acquired or incurred principally for the purpose of generating a profit from short-term fluctuations in price or dealers margin. A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actual pattern of short-term profit-taking. Derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments. Held-to-maturity investments are financial assets with fixed or determinable payments and fixed maturity that an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise.四類(lèi)金融資產(chǎn)的定義為交易而持有的金融資產(chǎn)或金融負(fù)債,指主要為了從價(jià)格或交易商保證金的短期波動(dòng)中獲利而購(gòu)置的金融資產(chǎn)或承擔(dān)的金融負(fù)債。一項(xiàng)金融資產(chǎn)不論因何種原因購(gòu)置，如果它屬于投資組合的組成部分，且有證據(jù)說(shuō)明最近該組合可實(shí)際獲得短期收益，則該金融資產(chǎn)應(yīng)歸類(lèi)為為交易而持有的金融資產(chǎn)。對(duì)于衍生金融資產(chǎn)和衍生金融負(fù)債，除非它們被指定且是有效的套期工具，否則應(yīng)認(rèn)為是為交易而持有的金融資產(chǎn)和金融負(fù)債.持有至到期日的投資指具有固定或可確定金額和固定期限，且企業(yè)明確打算并能夠持有至到期日的金融資產(chǎn)。企業(yè)源生的貸款和應(yīng)收款項(xiàng)不包括在內(nèi)。企業(yè)源生的貸款和應(yīng)收款項(xiàng),指企業(yè)直接向債務(wù)人提供資金、商品或勞務(wù)所形成的金融資產(chǎn)。但打算立即或在短期內(nèi)就轉(zhuǎn)讓的貸款和應(yīng)收款項(xiàng)不包括在內(nèi)，而應(yīng)歸類(lèi)為為交易而持有的金融資產(chǎn)。在本準(zhǔn)則中，企業(yè)源生的貸款和應(yīng)收款項(xiàng)不應(yīng)包括在持有至到期日的投資內(nèi)，而應(yīng)另行歸類(lèi)?？晒┏鍪鄣慕鹑谫Y產(chǎn),指不屬于以下三類(lèi)的金融資產(chǎn)：（1）企業(yè)源生的貸款和應(yīng)收款項(xiàng)；（2）持有至到期日的投資；（3）為交易而持有的金融資產(chǎn)。開(kāi)發(fā)階段只有當(dāng)企業(yè)可證明以下所有各項(xiàng)時(shí),開(kāi)發(fā)（或內(nèi)部項(xiàng)目的開(kāi)發(fā)階段）產(chǎn)生的無(wú)形資產(chǎn)應(yīng)予確認(rèn)：1.完成該無(wú)形資產(chǎn),使其能使用或銷(xiāo)售,在技術(shù)上可行；2.有意完成該無(wú)形資產(chǎn)并使用或銷(xiāo)售它；3.有能力使用或銷(xiāo)售該無(wú)形資產(chǎn)；4.該無(wú)形資產(chǎn)如何產(chǎn)生很可能的未來(lái)經(jīng)濟(jì)利益.其中,企業(yè)應(yīng)證明存在著無(wú)形資產(chǎn)的產(chǎn)出市場(chǎng)或無(wú)形資產(chǎn)本身的市場(chǎng)；如果該無(wú)形資產(chǎn)將在內(nèi)部使用,那么應(yīng)證明該無(wú)形資產(chǎn)的有用性；5.有足夠的技術(shù)、財(cái)務(wù)資源和其他資源支持,以完成該無(wú)形資產(chǎn)的開(kāi)發(fā),并使用或銷(xiāo)售該無(wú)形資產(chǎn)；6.對(duì)歸屬于該無(wú)形資產(chǎn)開(kāi)發(fā)階段的支出,能夠可靠地計(jì)量.Development PhaseAn intangible asset arising from development （or from the development phase of an internal project） should be recognised if, and only if, an enterprise can demonstrate all of the following：（a）the technical feasibility of completing the intangible asset so that it will be available for use or sale；（b）its intention to complete the intangible asset and use or sell it；（c）its ability to use or sell the intangible asset；（d）how the intangible asset will generate probable future economic benefits. Among other things, the enterprise should demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset；（e）the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset； （f）its ability to measure the expenditure attributable to the intangible asset during its development reliably1 資產(chǎn) assets 11 12 流動(dòng)資產(chǎn) current assets 111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents 1111 庫(kù)存現(xiàn)金 cash on hand 1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds 1113 銀行存款 cash in banks 1116 在途現(xiàn)金 cash in transit 1117 約當(dāng)現(xiàn)金 cash equivalents 1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents 112 短期投資 short-term investment1121 短期投資 -股票 short-term investments - stock 1122 短期投資 -短期票券 short-term investments - short-term notes and bills 1123 短期投資 -政府債券 short-term investments - government bonds 1124 短期投資 -受益憑證 short-term investments - beneficiary certificates 1125 短期投資 -公司債 short-term investments - corporate bonds 1128 短期投資 -其它 short-term investments - other 1129 備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market 113 應(yīng)收票據(jù) notes receivable 1131 應(yīng)收票據(jù) notes receivable 1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable 1137 應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties 1138 其它應(yīng)收票據(jù) other notes receivable 1139 備抵呆帳 應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable 114 應(yīng)收帳款 accounts receivable 1141 應(yīng)收帳款 accounts receivable 1142 應(yīng)收分期帳款 installment accounts receivable 1147 應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties 1149 備抵呆帳 應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable 118 其它應(yīng)收款 other receivables 1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable 1182 應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies 1183 買(mǎi)賣(mài)遠(yuǎn)匯折價(jià) discount on forward ex-change contract 1184 應(yīng)收收益 earned revenue receivable 1185 應(yīng)收退稅款 income tax refund receivable 1187 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties 1188 其它應(yīng)收款 - 其它 other receivables - other 1189 備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables 121122 存貨 inventories 1211 商品存貨 merchandise inventory 1212 寄銷(xiāo)商品 consigned goods 1213 在途商品 goods in transit 1219 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄銷(xiāo)制成品 consigned finished goods 1223 副產(chǎn)品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market 125 預(yù)付費(fèi)用 prepaid expenses 1251 預(yù)付薪資 prepaid payroll 1252 預(yù)付租金 prepaid rents 1253 預(yù)付保險(xiǎn)費(fèi) prepaid insurance 1254 用品盤(pán)存 office supplies 1255 預(yù)付所得稅 prepaid income tax 1258 其它預(yù)付費(fèi)用 other prepaid expenses 126 預(yù)付款項(xiàng) prepayments 1261 預(yù)付貨款 prepayment for purchases 1268 其它預(yù)付款項(xiàng) other prepayments 128129 其它流動(dòng)資產(chǎn) other current assets 1281 進(jìn)項(xiàng)稅額 VAT paid ( or input tax) 1282 留抵稅額 excess VAT paid (or overpaid VAT) 1283 暫付款 temporary payments 1284 代付款 payment on behalf of others 1285 員工借支 advances to employees 1286 存出保證金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 遞延所得稅資產(chǎn) deferred income tax assets 1292 遞延兌換損失 deferred foreign exchange losses 1293 業(yè)主(股東)往來(lái) owners(stockholders) current account 1294 同業(yè)往來(lái) current account with others 1298 其它流動(dòng)資產(chǎn)-其它 other current assets - other 13 基金及長(zhǎng)期投資 funds and long-term investments 131 基金 funds 1311 償債基金 redemption fund (or sinking fund) 1312 改良及擴(kuò)充基金 fund for improvement and expansion 1313 意外損失準(zhǔn)備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長(zhǎng)期投資 long-term investments 1321 長(zhǎng)期股權(quán)投資 long-term equity investments 1322 長(zhǎng)期債券投資 long-te