會計英語資產(chǎn)負債表及利潤表

會計報表中英文對照AccountingFinancialreporting（財務報告）includesnotfinancialstatementsbutalsoothermeansofcommunicatinginformationthatrelates,orindirectly,totheinformationbyabusinessenterprise’saccountingsystem----thatis,informationanenterprise’sresources,earnings,etc.Objectivesoffinancial財務報告的目標Financialreportingshould:(1)Provideinformationthathelpsinmakinginvestmentandcreditdecisions.(2)Provideinformationthatenablesassessingfuturecashflows.(3)Provideinformationthatenablesuserstolearnabouteconomicresources,claimsagainstthoseresources,andchangesinthem.3.Basicaccountingassumptions基本會計假設(1)Economicentity會計主體假設Thisassumptionsimplythatthebusinessandtheownerthebusinessaretwoseparatelegalandentities.Eachentityshouldaccountandreportitsownfinancialactivities.(2)Goingconcernassumption持續(xù)經(jīng)營假設Thisassumptionstatestheenterprisewillcontinueinoperationlongenoughtocarryoutitsexistingobjectives.Thisassumptionenablestomakeestimatesassetlivesandhowtransactionsmightbeamortizedovertime.Thisassumptionenablesanaccountanttouseaccountingwhichrecordsaccrualanddeferralasofeachbalancesheetdate.(3)Timeperiodassumption計分期假設Thisassumptionassumestheeconomiclifeofabusinessbedividedintoartificialtimeperiods.Themosttypicaltimesegment=CalendarYearNextmosttypicaltimesegment=FiscalYear(4)Monetaryunitassumption貨幣計量假設Thisassumptionstatesonlytransactiondatathatcanexpressedintermsofmoneybeincludedintheaccountingrecords,andtheunitofmeasureremainsrelativelyconstanttimeintermsofpurchasingInessence,thisassumptiontheeffectsofinflationordeflationintheeconomyinwhichtheentityoperates.Thisassumptionprovidesforthe"HistoricalCost"principle.Accrual-basisaccounting責發(fā)生制會計Qualitativecharacteristics會計信息質量特征(1)Reliability可靠性Foraccountinginformationbereliable,itmustbedependableandtrustworthy.Accountinginformationisreliabletheextendthatitis:Verifiable:meansthatinformationbeenobjectivelydetermined,arrivedorcreated.Morethanonepersoncouldconsiderthefactsofasituationandreachasimilarconclusion.Representationallyfaithful:somethingiswhatitisrepresentedtobe.Forexample,ifamachinelistedasafixedassetonthebalancesheet,thenthecompanycanprovethatthemachineexists,isownedbythecompany,isinworkingcondition,andcurrentlybeingusedtosupportrevenuegeneratingactivitiesofthecompany.Neutral:meansthatinformationispresentedinaccordancewithgenerallyacceptedaccountingprinciplesandpractices,andwithout(2)Relevance相關性Relevantinformationiscapableofmakingadifferenceintheofusersbyhelpingthemtoevaluatethepotentialeffectsofpast,present,orfuturetransactionsothereventsonfutureflows(predictivevalue)ortoconfirmorcorrectpreviousevaluationsvalue).(3)Understandability可解性Understandabilityisthequalityofinformationthatenableswhohaveareasonableknowledgeofbusinessandeconomicactivitiesfinancialreporting,andwhostudytheinformationwithreasonabletocomprehenditsmeaning.(4)Comparability可比性Comparability:suggestsaccountinginformationthathasbeenmeasuredandreportedinasimilarbydifferententerprisesshouldcapableofbeingcomparedbecauseoftheenterprisesisapplyingsamegenerallyacceptedaccountingprinciplesandpractices.Consistency:suggestsanentityhasusedtheaccountingprincipleorpracticefromoneperiodanother,therefore,ifthedollaramountreportedforacategoryisdifferentoneperiodtothenext,chancesarethatthedifferenceisdueachangelikeanincreaseordecreasesalesvolumeratherthanbeingdueachangeinthemethodcalculatingthedollaramount.(5)Substanceoverform實重于形式Substanceoverformemphasizestheeconomicofaneventeventhoughitslegalformmayprovidedifferentresult.Itrequiresthatbusinessshouldperformaccountingmeasurementandreportinginaccordancewiththeeconomicsubstanceratherthelegalformofaneventortransaction.(6)Materiality重要性Informationismaterialifitsomissionormisstatementinfluencetheresourceallocationdecisionsthatusersmakeonthebasisofanentity’sfinancialreport.Materialityonthenatureandamounttheitemjudgedintheparticularofitsomissionmisstatement.Decidingwhenanamountmaterialinrelationtootheramountsisamatterofjudgmentandprofessionalexpertise.(7)Conservatism慎性Conservatismdictateswhenindoubt,choosemethodthatwillbeleastlikelytooverstateassetsandincome,andunderstateliabilitiesandexpenses.(8)Timeliness及性Timelinessmeanshavinginformationavailabletodecisionmakersbeforeitlosesitscapacitytoinfluencedecisions.Ifinformationavailableonlyafterthetimethatadecisionmustbemade,ithasnocapacitytoinfluencethatdecisionandthuslacksrelevance.6.Basicaccountingelements基本會計要素(1)Asset資產(chǎn)Anassetisaresourceisownedorcontrolledbyanenterpriseasaresultofpasttransactionseventsandisexpectedtogenerateeconomicbenefitstheenterprise.(2)Liability負債Aliabilityisapresentobligationarisingfrompasttransactionsorwhichareexpectedtogiverisetoanoutflowofeconomicbenefitsfromtheenterprise.Apresentobligationisadutycommittedbytheenterpriseundercurrentcircumstances.Obligationswillresultfromtheoccurrencefuturetransactionsoreventsnotpresentobligationsandnotberecognizedasliabilities.(3)owners’equity所有者權益Owners’equityistheinterestintheassetsanenterpriseafterdeductingallitsliabilities.Owners’equityofacompanyisalsoknownasshareholders’equity.(4)Revenue收入Revenueisthegrossinflowofeconomicbenefitsfromthecourseofordinaryactivitiesthatresultinincreasesinequity,otherthanthoserelatingtocontributionsfromowners.(5)Expense費用Expensesarethegrossoutflowofeconomicbenefitsfromthecourseofordinaryactivitiesthatresultindecreasesinowners’equity,otherthanthoserelatingtoappropriationsofprofitstoowners.(6)Profit利潤Profitistheoperatingofanenterpriseoveraspecificperiod.Profitincludesthenetamountofrevenuedeductingexpenses,gainsandlossesdirectlyinprofitofthecurrentperiod,etc.7.Fivemeasurementattributes會計計量屬性(1)Historicalcost歷史成本Assetsarerecordedtheamountofcashorcashequivalentspaidorthefairvalueoftheconsiderationgiventoacquirethematthetimeoftheiracquisition.Liabilitiesrecordedattheamountofproceedsorassetsreceivedinexchangeforthepresentobligation,ortheamountpayablecontractforassumingthepresentobligation,attheamountcashorcashequivalentsexpectedbepaidtosatisfytheinthenormalcourseofbusiness.(2)Currentreplacementcost現(xiàn)時重置成本Assetsarecarriedattheamountofcashorcashequivalentsthatwouldhavetobepaidifasameorsimilarassetwasacquiredcurrently.arecarriedattheamountcashorcashequivalentsthatwouldbecurrentlyrequiredtosettlethe(3)Netrealizablevalue可實現(xiàn)凈值Assetsarecarriedattheamountofcashorcashequivalentsthatcouldobtainedbysellingtheassetintheordinarycourseofbusiness,theestimatedcostsofcompletion,theestimatedsellingcostsandrelatedpayments.(4)Presentvalue現(xiàn)值Assetsarecarriedatthepresentdiscountedvalueofthefuturenetcashinflowsthattheitemisexpectedtogenerateitscontinuinguseandultimatedisposal.Liabilitiesarecarriedthepresentdiscountedvalueofthefuturenetcashoutflowsthatareexpectedtoberequiredtosettleliabilitieswithinthesettlementperiod.(5)Fairvalue公價值Assetsandliabilitiescarriedattheamountforwhichanassetcouldbeexchanged,oraliabilitybetweenknowledgeable,willingpartiesinanarm’slengthtransaction.8.Financialstatements財報表(1)Balancesheet資產(chǎn)負債表Abalancesheetisanaccountingstatementthatreflectsfinancialpositionofanenterpriseataspecificdate.(2)Incomestatement損表Anincomestatementisanaccountingstatementreflectstheoperatingresultsofanenterpriseforcertainaccountingperiod.(3)Statementofcashflows現(xiàn)金流量Acashflowstatementisanaccountingstatementthatreflectstheinflowsandoutflowsofcashandcashequivalentsofanenterpriseacertainaccountingperiod.(4)Statementofchangesowners’equity所者權益變動表Astatementofchangesinowners’equityreportsthechangesowners’equityforaspecificoftime.(5)Notestofinancial財務報表附注Notestotheaccountingstatementsarefurtherofitemspresentedintheaccountingstatements,andexplanationsofitemsnotpresentedintheaccountingstatements,etc.9.Accountingentry計分錄Debit:CashCredit:CommonStock10.Basicaccountingequation本會計等式Assets=Liabilitiesowners’equity11.Listofpresentandpotentialusersoffinancialinformation務信息的使用者investors,creditors,employees,suppliers,customers,governmentalagencies.DefinitionsFourCategoriesFinancialAssetsAfinancialassetorliabilityheldfortradingisonethatwasacquiredorincurredprincipallyforthepurposeofgeneratingaprofitfromshort-termfluctuationsinpriceordealersmargin.Afinancialassetshouldbeclassifiedasheldfortradingif,regardlessofwhyitwasacquired,itispartofaportfolioforwhichthereisevidenceofarecentactualpatternofshort-termprofit-taking.Derivativefinancialassetsandderivativefinancialliabilitiesarealwaysdeemedheldfortradingunlesstheyaredesignatedandeffectivehedginginstruments.Held-to-maturityinvestmentsarefinancialassetswithfixedordeterminablepaymentsandfixedmaturitythatanenterprisehasthepositiveintentandabilitytoholdtomaturityotherthanloansandreceivablesoriginatedtheenterprise.四類金融資產(chǎn)的定義為交易而持有的金融資產(chǎn)或金融負債指主要為了從價格或交易商保證金的短期動中獲利而購置的金融資產(chǎn)或承擔的金融負債。一項金融資產(chǎn)不因何種原因購置，如它屬于投資組合的組成部分，且有證據(jù)說明最近該組合可實際獲短期收益，則該金融產(chǎn)應歸類為為交易而持有的金融資產(chǎn)。對于衍生金融資產(chǎn)和衍生融負債，除非它們被定且是有效的套期工具，否則應認為是為交易而持有的金融資產(chǎn)金融負債.持有至到期日的投資指具有固定或可確定金額和固定期，且企業(yè)明確打算并夠持有至到期日的金融資產(chǎn)。企業(yè)源生的貸款和應收款項不包括內。企業(yè)源生的貸款和應收款項指企業(yè)直接向債務人提供資金、商品或勞務所形成金融資產(chǎn)。但打算立即或在短期內就轉讓的貸款和應收款項不包在內，而應歸類為為易而持有的金融資產(chǎn)。在本準則中，企業(yè)源生的貸款和應收款項應包括在持有至到期的投資內，而應另行歸類?？晒┏鍪鄣慕鹑谫Y產(chǎn)指不屬于以下三類的金融資產(chǎn)：（1企業(yè)源生的貸款和應收款項；（2）持有到期日的投資；（3）為交易而持有的金融資產(chǎn)。開發(fā)階段只有當企業(yè)可證明以下所有各項時開發(fā)（或內部項目的開發(fā)階段）產(chǎn)生的無形產(chǎn)應予確認：1.完成無形資產(chǎn),使其能使用或銷,在技術上可行2.有意成該無形資產(chǎn)并使用或銷售它；3.有能使用或銷售該無形資產(chǎn)；4.該無資產(chǎn)如何產(chǎn)生很可能的未來經(jīng)濟利益其中,企業(yè)應證明存在著形資產(chǎn)的產(chǎn)出市場或無形資產(chǎn)本身的市場；如果該無形資產(chǎn)將在內部使用那么應證明該無資產(chǎn)的有用性；5.有足的技術、財務資源和其他資源支持以完成該無形產(chǎn)的開發(fā),并使用或銷售該無形資產(chǎn)；6.對歸于該無形資產(chǎn)開發(fā)階段的支出能夠可靠地計量DevelopmentPhaseAnintangibleassetarisingfromdevelopment（orfromthedevelopmentphaseofaninternalproject）shouldberecognisedif,andonlyif,anenterprisecandemonstrateallofthefollowing：（a）thetechnicalfeasibilityofcompletingtheintangibleassetsothatitwillbeavailableforusesale；（b）itsintentioncompletetheintangibleassetuseorsellit；（c）itsabilityuseorsellintangibleasset；（d）howtheintangibleassetwillgenerateprobablefutureeconomicbenefits.Amongotherthings,theenterpriseshoulddemonstratetheexistenceofamarketfortheoutputoftheintangibleassetortheintangibleassetitselfor,ifitistobeusedinternally,theusefulnesstheintangibleasset；（e）theavailabilityofadequatetechnical,financialandotherresourcestocompletethedevelopmenttouseselltheintangibleasset；（f）itsabilitytomeasuretheexpenditureattributabletotheintangibleassetduringitsdevelopmentreliably1資assets11~12流動資產(chǎn)currentassets111現(xiàn)金及約當現(xiàn)金cashandcashequivalents1111庫存現(xiàn)金cashonhand1112零用金/周轉金pettycash/revolvingfunds1113

銀行存款cashinbanks在途現(xiàn)金cashintransit約當現(xiàn)金cashequivalents其它現(xiàn)金及約當現(xiàn)金othercashcashequivalents112短期投資short-terminvestment短期投資-股票short-terminvestmentsstock短期投資-短期票券short-terminvestments-short-termnotesbills1123

短期投資-政府債券short-terminvestments-governmentbonds

短期投資-受益憑證short-terminvestments-beneficiarycertificates短期投資-公司債short-terminvestments-corporatebonds1128短期投資-其它short-terminvestmentsother1129

備抵短期投資跌價損失allowancereductionofshort-terminvestmentmarket113應收票據(jù)notesreceivable應收票據(jù)notesreceivable應收票據(jù)貼現(xiàn)discountednotesreceivable1137應收票據(jù)-關系人notesreceivable-relatedparties1138

其它應收票據(jù)othernotesreceivable1139備抵呆帳－應收票allowanceforuncollec-tibleaccounts-notesreceivable114應收帳款accountsreceivable應收帳款accountsreceivable應收分期帳款installmentaccountsreceivable1147應收帳款-關系人accountsreceivable-relatedparties1149備抵呆帳－應收帳allowanceforuncollec-tibleaccountsaccountsreceivable118其它應收款otherreceivables1181

應收出售遠匯款forwardexchangecontractreceivable1182應收遠匯款-外幣forwardexchangecontractreceivableforeigncurrencies1183買賣遠匯折價discountonforwardex-changecontract應收收益earnedrevenuereceivable應收退稅款incometaxrefundreceivable其它應收款-關系人otherreceivables-relatedparties其它應收款-其它otherreceivables-other備抵呆帳-其它應收款allowanceforuncollec-tibleaccountsotherreceivables121~122存貨inventories商品存貨merchandiseinventory寄銷商品consignedgoods12131219

在途商品goodsintransit備抵存貨跌價損失allowanceforreductionofinventorymarket制成品finishedgoods寄銷制成品consignedfinishedgoods1223副產(chǎn)品by-products1224

在制品workinprocess委外加工workinprocessoutsourced原料rawmaterials物料supplies在途原物料materialsandsuppliesintransit備抵存貨跌價損失allowanceforreductionofinventorymarket125預付費用prepaidexpenses預付薪資prepaidpayroll預付租金prepaidrents1253

預付保險費prepaidinsurance用品盤存officesupplies預付所得稅prepaidincometax1258其它預付費用otherprepaidexpenses126預付款項prepayments1261預付貨款prepaymentforpurchases1268其它預付款項otherprepayments128~129其它流動資產(chǎn)othercurrentassets進項稅額VATpaid(inputtax)留抵稅額excessVATpaid(oroverpaidVAT)暫付款temporarypayments代付款paymentonbehalfothers員工借支advancestoemployees存出保證金refundabledeposits受限制存款certificatedeposit-restricted遞延所得稅資產(chǎn)deferredincometaxassets遞延兌換損失deferredforeignexchangelosses業(yè)主(股東)往來owners'(stockholders')currentaccount1294同業(yè)往來currentaccountwithothers1298其它流動資產(chǎn)-其它othercurrentassetsother13基金及長期投資fundsandlong-terminvestments131基金funds償債基金redemptionfund(orsinkingfund)改良及擴充基金fundforimprovementexpansion1313

意外損失準備基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132長期投資long-terminvestments長期股權投資long-termequityinvest