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ID:22995032
大小:162.50 KB
页数:12页
时间:2018-11-02
《[经济学]英语学习辅导讲义》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
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’sresources,
2、obligations,earnings,etc.2.Objectivesoffinancialreporting:财务报告的目标Financialreportingshould:(1)Provideinformationthathelpsinmakinginvestmentandcreditdecisions.(2)Provideinformationthatenablesassessingfuturecashflows.(3)Provideinformationthatenablesuserstolearnabouteconomicresourc
3、es,claimsagainstthoseresources,andchangesinthem.3.Basicaccountingassumptions基本会计假设(1)Economicentityassumption会计主体假设Thisassumptionsimplysaysthatthebusinessandtheownerofthebusinessaretwoseparatelegalandeconomicentities.Eachentityshouldaccountandreportitsownfinancialactivities.(2)
4、Goingconcernassumption持续经营假设Thisassumptionstatesthattheenterprisewillcontinueinoperationlongenoughtocarryoutitsexistingobjectives.Thisassumptionenablesaccountantstomakeestimatesaboutassetlivesandhowtransactionsmightbeamortizedovertime.Thisassumptionenablesanaccountanttouseaccru
5、alaccountingwhichrecordsaccrualanddeferralentriesasofeachbalancesheetdate.(3)Timeperiodassumption会计分期假设Thisassumptionassumesthattheeconomiclifeofabusinesscanbedividedintoartificialtimeperiods.Themosttypicaltimesegment=CalendarYearNextmosttypicaltimesegment=FiscalYear(4)Monetary
6、unitassumption货币计量假设Thisassumptionstatesthatonlytransactiondatathatcanbeexpressedintermsofmoneybeincludedintheaccountingrecords,andtheunitofmeasureremainsrelativelyconstantovertimeintermsofpurchasingpower.Inessence,thisassumptiondisregardstheeffectsofinflationordeflationintheec
7、onomyinwhichtheentityoperates.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.Accountinginformationisreliablet
8、otheextendthatitis:Verifiable:meansthatinformationhasb
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