會計報表中英文對照

1、會計報表中央文對照(合并)資產(chǎn)負(fù)僵表(ConsoEdatcdT) Balance Sheet As 戲Dec 31, 200(5資產(chǎn) Assets龍動養(yǎng)產(chǎn)C uirent ass ets賞幣瓷金Cash交易性金融澆產(chǎn) Financial as s ets held -for-trade應(yīng)收票據(jù)Notes receivable應(yīng)收賬款A(yù)c co unis r ec avable価付孰項Prepaid expenses應(yīng)收利息Intefest receivaMe應(yīng)收股利Dkdd ends rec eivahl e其他應(yīng)收款Other receivable存貨Iirvenlory 內(nèi)劃期的非濤創(chuàng)澆產(chǎn)

2、 CuTcnt portion of long-term assets其他ifi動逵產(chǎn)Other c utrent皺ets流動遙產(chǎn)合計Totd current ass ets非證動資產(chǎn)Non-亡lurenl assets可供出售金融資產(chǎn)Financial assets avaihlle-for-sale持有至釗期投資 In. vestments held-to-maturity長期應(yīng)收款 L ong-term receiwab les長期股權(quán)投資Long-term stock uie stmenls投協(xié)性房地產(chǎn)Property for invUnerrt固定資產(chǎn)Fixed assets (Pr

3、opettyplant and equipftieiiQ衽崖工程C onstiucti口口 in pro gress工程物資Cons truction maLeria 1固定資產(chǎn)潰理Disposal cf fised assets生產(chǎn)忤牛物澆產(chǎn) FmdTi cti憂organic邕爲(wèi)ets油氣資產(chǎn)Oil & gar assets尢形掘產(chǎn)kitangfblhR豁ets開發(fā)支出Devdopmeat ependitiire商譽(yù)Goodwillfc聊為離務(wù)用Long-term prepaid expenses謹(jǐn)延所得稅資產(chǎn) Deferred iiicome tax assets其他非流動慌產(chǎn) Oihe

4、r non-cuirent缽etsi 師動資產(chǎn)合計 TDial non- cwcnt ass els熒產(chǎn)合計Total assets負(fù)債和所有看權(quán)益Liabilities and owners1 equity流動負(fù)債Current liability短期借款Short-term bank loans交易性金融負(fù)債Financial liabilities held-for-tra.de應(yīng)付票據(jù)Notes payable應(yīng)付賬款A(yù)c c ounts payable預(yù)H攵款項Advances from customers (Unearned revenue)應(yīng)付職工薪酬Wages payable應(yīng)

5、交稅費Taxes payable應(yīng)付利息imereM payable應(yīng)付股利Dividend payable其他應(yīng)付款Other payables年內(nèi)到期的非流動負(fù)俵 Current portion of long-term labilities其他流動負(fù)債Other c urrent liabilities流動負(fù)債合計Total current liabilities非流動負(fù)債 Non-current liabilities長期借款Long-term bank loans應(yīng)付債券Bond payable長期應(yīng)付款 Long-term payable專項應(yīng)付款 Restric ted paya

6、ble預(yù)計負(fù) f責(zé)C ontigent 1 iab llity謹(jǐn)延所得稅負(fù)債 Deferred income tax liabilities其他非流動負(fù)債Other non-current liab i liti es非流動負(fù)債合計 Total non-current, liabilities負(fù)債合計Total liabilities實收資本(或股本)Paid-in. capital (Common stock)資本公積Paid-in capital in. excess of par value (Additicnal paid-in capital)庫存股 Treasury stock盈余

7、公積Surplus reserve未分配利潤 UndisliibuLcd piufil所有者權(quán)益合計 Totel owners equity負(fù)債和所有昔權(quán)益合計Total liabilities and owners equity(合并)損益表 (Consolidated) IftcomeStatement For the Year Ended Dec.31, 2C06營業(yè)收入Revenue營業(yè)本錢Cost of sales營業(yè)稅金及附加Operating taxes銷售費甲Selling expense管理費用General and administrative expense財務(wù)費用Fin

8、ancing expense資產(chǎn)減值損失Loss ofassets impairment公允價值變動收益Changes of iair value assets投資收益Income frominveskneats莒業(yè)利潤upcraling piulil營業(yè)外收入Gains from non- operating activities曹業(yè)外支出Loss from non-operating activities利潤總頷Profit所得稅費用Income tax凈利潤Net profit根本歸股收益Basic earnings per share (Basic EPS)稀釋每股收益Diluted

9、eamings per share (Diluted EPS)現(xiàn)金流童表 Statement of Cash Flows For the Year Ended Dec.31, 2006x經(jīng)營活動產(chǎn)生的現(xiàn)金流量Cash flows from operating activities銷售商品、提供勞務(wù)收到的現(xiàn)金Receipts frofti customers收到的稅費返還Taxes refund收到的其他與經(jīng)營活動有關(guān)的現(xiàn)金Receipts from other business activities經(jīng)營活動產(chǎn)生05現(xiàn)金流入重Cash inflow from operakng activitie

10、s購置商品、接受勞務(wù)支付的現(xiàn)金Payments to suppliers支付給職工以及為職工支付的現(xiàn)金Wages and salaries paid to employees支付的各項稅費Other tax payments支付的其他2經(jīng)營活動有關(guān)的現(xiàn)金流重payments for other business activities經(jīng)營活動產(chǎn)生的現(xiàn)金流出量Cash outflow for operating activities經(jīng)營活功產(chǎn)生的浄現(xiàn)金涼壘Net cash flow from Dperating activihes二、SR資活動產(chǎn)生的現(xiàn)金流量Cash flows from inve

11、stment activities收回 JR資收到的現(xiàn)金Proceeds from sale of investment取得投資牧益收到的現(xiàn)金Proceeds from investment處置固宦協(xié)產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)收回的現(xiàn)金凈額Proceedsfromdisposal of non-current assets處賣子公司及其他營業(yè)單位收到的現(xiàn)金凈Net proceeds from disposal ofsubsidiary and other business wits收至!1的其他與投資活動有關(guān)的現(xiàn)金Pro c eeds from other investment activit

12、ies投資活動產(chǎn)生的現(xiàn)金流入量Cash inflow from mestinent activities購建固走資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)支付的現(xiàn)金Purchase of non-currentassets投資支付的現(xiàn)金Payment for investtnent取得子公司&其他營業(yè)單位支付的現(xiàn)金凈頷Payir.ent for acquis it on of subsidiaiyand other business units支付的其他與捺資活動荷關(guān)的現(xiàn)金payments for oer investment activities投熒活動產(chǎn)生的現(xiàn)金流出量Cash outflow for m

13、vestment activities投資活動產(chǎn)生的凈現(xiàn)金流量三、籌資活動產(chǎn)生的現(xiàn)金流壘Cash flows &om financing activities吸收投資收到的現(xiàn)金Net proceeds from issuance of equity securities借款收到的現(xiàn)金Proceeds from bank loans收到的其他與籌瓷活動有關(guān)的現(xiàn)金Receipts from other financing activities籌掘活動產(chǎn)生的現(xiàn)金流入量Cash inflow frotw financing activities歸還債務(wù)所支付的現(xiàn)金Repayment of debt分配

14、股利、利潤或償付利息支付的現(xiàn)金Disttibuticn of dividend?profit and interest支付的其他與籌資活動有關(guān)的現(xiàn)金Payment for other financing activities籌資活動產(chǎn)生的現(xiàn)金流出壘Cash outflow for firancing activities籌資活動產(chǎn)生的凈現(xiàn)金流壘Net cash flow from financing activities四、匯率變動對現(xiàn)金的彫響 cash equivalentEffect of changes m foreign exchange on cash and五、現(xiàn)金及現(xiàn)金等價物的凈

15、頷Net increase/decreae in cash and cash equivalents加：期初現(xiàn)金及現(xiàn)金等價物余頷Cash, and equivalents, beginning of year六、期末現(xiàn)金及現(xiàn)金等價物余頷Cash and equivalents, end of yearNet cash flow from uvestment activitiesAccounting1. Financial reporting (財務(wù)報告) includes not only financial statements but also other means of communi

16、cating information that relates, directly or indirectly, tothe information provided by a business enterprise s accounting systemthat is,information about an enterprise s resources, obligations, earnings, etc.2. Objectives of financial reporting: 財務(wù)報告的目標(biāo) Financial reporting should:(1) Provide informa

17、tion 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根本會計假設(shè)會計主體假設(shè)against those resources, and changes in them.3. Basic accounting assumptions(1) E

18、conomic entity assumptionThis assumption simply saysthat the business and the owner of the businessseparate legal and economic entities.Each entity should account and reportare two its own持續(xù)經(jīng)營假設(shè)financial activities.(2) Going concern assumptionThis assumption states that the enterprise will continue

19、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 eac

20、h balance sheet date.(3) Time period assumption會計分期假設(shè)This assumption assumes that the economic life of a business can be divided into artificial time periods.The most typical time segment = Calendar Year Next most typical time segment = Fiscal Year(4) Monetary unit assumption貨幣計量假設(shè)This assumption st

21、ates 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 whi

22、ch the entity operates.This assumption provides support for the Historical Cost principle.4. Accrual-basis accounting 權(quán)責(zé)發(fā)生制會計5. Qualitative characteristics 會計信息質(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

23、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. Forexample, if

24、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 thecompany.Neutral: means that information is presented in acco

25、rdance 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

26、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 stu

27、dy 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 app

28、lying 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

29、 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 實質(zhì)重于形式Substance over form emphasizes the economic substance of an event even though its legal form may provide

30、 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 i

31、nfluence the resource allocation decisions that users make on the basis of an entity s 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 i

32、s 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 及時性Timeliness means having information available to decis

33、ion 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 根本會計要素(1) Asset 資產(chǎn)An asset is a resource that is owne

34、d 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

35、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

36、 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,

37、other than those relating to contributions from owners.(5) Expense 費用Expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that result in decreases in owners equity, other than thoserelating to appropriations of profits to owners.(6) Profit 利潤Profit is t

38、he 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 會計計量屬性(1) Historical cost 歷史本錢Assets are recorded at th

39、e 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

40、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)時重置本錢Assets are carried at the amount of cash or cash equivalents that would have to be paid if a same or similar assetwas acqui

41、red currently. Liabilities are carried atthe amount of cash or cash equivalents that would be currently required to settle the obligation.(3) Net realizable value可實現(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 bu

42、siness, 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 inflowsthat the item is expected to generate from its continuing use and ultimate disposal. Liabilities a

43、re 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公允價值A(chǔ)ssets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled

44、, between knowledgeable, willing parties in an arm s length transaction.8. Financial statements 財務(wù)報表(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

45、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 accountingperiod.(4) Stat

46、ement of changes in owners A statement of changes in owners for a specific period of time.(5) Notes to financial statements equity 所有者權(quán)益變動表 equity reports the changes in owners財務(wù)報表附注equityNotes to the accounting statements are further explanations of items presented in the accounting statements, and

47、 explanations of items not presented in the accounting statements, etc.9. Accounting entry 會計分錄 Debit: Cash根本會計等式equityCredit: Common Stock10. Basic accounting equation Assets = Liabilities + owners財務(wù)信息的使用11. List of present and potential users of financial information 者investors, creditors, employe

48、es, 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 fin

49、ancial 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 tradi

50、ng 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,指主要為了從價格或交易商保證金的短期波動中獲利而購置的金融資產(chǎn)或承擔(dān)的金融負(fù)債。