英语学习辅导讲义.doc

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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’sres

2、ources,obligations,earnings,etc.2.Objectivesoffinancialreporting:财务报告的目标Financialreportingshould:(1)Provideinformationthathelpsinmakinginvestmentandcreditdecisions.(2)Provideinformationthatenablesassessingfuturecashflows.(3)Provideinformationthatenablesuserstolearnaboute

3、conomicresources,claimsagainstthoseresources,andchangesinthem.3.Basicaccountingassumptions基本会计假设(1)Economicentityassumption会计主体假设Thisassumptionsimplysaysthatthebusinessandtheownerofthebusinessaretwoseparatelegalandeconomicentities.Eachentityshouldaccountandreportitsownfi

4、nancialactivities.(2)Goingconcernassumption持续经营假设Thisassumptionstatesthattheenterprisewillcontinueinoperationlongenoughtocarryoutitsexistingobjectives.Thisassumptionenablesaccountantstomakeestimatesaboutassetlivesandhowtransactionsmightbeamortizedovertime.Thisassumptione

5、nablesanaccountanttouseaccrualaccountingwhichrecordsaccrualanddeferralentriesasofeachbalancesheetdate.(3)Timeperiodassumption会计分期假设Thisassumptionassumesthattheeconomiclifeofabusinesscanbedividedintoartificialtimeperiods.Themosttypicaltimesegment=CalendarYearNextmosttypic

6、altimesegment=FiscalYear(4)Monetaryunitassumption货币计量假设Thisassumptionstatesthatonlytransactiondatathatcanbeexpressedintermsofmoneybeincludedintheaccountingrecords,andtheunitofmeasureremainsrelativelyconstantovertimeintermsofpurchasingpower.Inessence,thisassumptiondisrega

7、rdstheeffectsofinflationordeflationintheeconomyinwhichtheentityoperates.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,itmustbedependab

8、leandtrustworthy.Accountinginformationisreliabletotheextendthatitis:Verifiable:meansthatinformationhasb