財(cái)務(wù)會(huì)計(jì)報(bào)表中英文對(duì)照

1、會(huì)計(jì)報(bào)表中英文對(duì)比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,

2、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 e

3、conomic resources, claims against those resources, and changes in them.3. Basic accounting assumptions 差不多會(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

4、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 amortize

5、d 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 typi

6、cal 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 tim

7、e 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) Rel

8、iability 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 situ

9、ation 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 cu

10、rrently 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 decis

11、ions 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 info

12、rmation 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 a

13、nd 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 pe

14、riod 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)

15、 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 rathe

16、r 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 i

17、n 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 慎重性Conservatism dictates that when in doubt, choose the method that will be least likely to overstate a

18、ssets 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 i

19、nfluence that decision and thus lacks relevance.6. Basic accounting elements 差不多會(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 i

20、s 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 tr

21、ansactions 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R

22、evenue 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

23、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 re

24、cognized 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

25、 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

26、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

27、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 discount

28、ed 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 settleme

29、nt 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 statem

30、ent 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 accoun

31、ting 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

32、 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 差不多會(huì)

33、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 th

34、at 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

35、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 fixe

36、d 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,指要緊為了從價(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)不論因何種緣故購(gòu)置，假如它屬于投資組合的組成部分，且有證據(jù)講明最近該組合可實(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)。關(guān)于衍生金融資產(chǎn)和衍生金

37、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)時(shí)期只有當(dāng)企業(yè)可證明以下所有