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ID:14617907
大小:161.50 KB
页数:12页
时间:2018-07-29
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1、·三、会计英语讲解会计报表中英文对照Accounting1.Financialreporting(财务报告)includesnotonlyfinancialstatementsbutalsoothermeansofcommunicatinginformationthatrelates,directlyorindirectly,totheinformationprovidedbyabusinessenterprise’saccountingsystem----thatis,informationaboutanenterprise’sresource
2、s,obligations,earnings,etc.2.Objectivesoffinancialreporting:财务报告的目标Financialreportingshould:(1)Provideinformationthathelpsinmakinginvestmentandcreditdecisions.(2)Provideinformationthatenablesassessingfuturecashflows.(3)Provideinformationthatenablesuserstolearnabouteconomicres
3、ources,claimsagainstthoseresources,andchangesinthem.3.Basicaccountingassumptions基本会计假设(1)Economicentityassumption会计主体假设Thisassumptionsimplysaysthatthebusinessandtheownerofthebusinessaretwoseparatelegalandeconomicentities.Eachentityshouldaccountandreportitsownfinancialactiviti
4、es.(2)Goingconcernassumption持续经营假设Thisassumptionstatesthattheenterprisewillcontinueinoperationlongenoughtocarryoutitsexistingobjectives.Thisassumptionenablesaccountantstomakeestimatesaboutassetlivesandhowtransactionsmightbeamortizedovertime.Thisassumptionenablesanaccountantto
5、useaccrualaccountingwhichrecordsaccrualanddeferralentriesasofeachbalancesheetdate.(3)Timeperiodassumption会计分期假设Thisassumptionassumesthattheeconomiclifeofabusinesscanbedividedintoartificialtimeperiods.Themosttypicaltimesegment=CalendarYearNextmosttypicaltimesegment=FiscalYear(
6、4)Monetaryunitassumption货币计量假设Thisassumptionstatesthatonlytransactiondatathatcanbeexpressedintermsofmoneybeincludedintheaccountingrecords,andtheunitofmeasureremainsrelativelyconstantovertimeintermsofpurchasingpower.Inessence,thisassumptiondisregardstheeffectsofinflationordefl
7、ationintheeconomyinwhichtheentityoperates.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.Accountinginformat
8、ionisreliabletotheextendthatitis:Verifiable:meansthatinformationhasb
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