财会会计报表中英文对照.doc

财会会计报表中英文对照.doc

ID:49700143

大小:125.50 KB

页数:9页

时间:2020-03-03

财会会计报表中英文对照.doc_第1页
财会会计报表中英文对照.doc_第2页
财会会计报表中英文对照.doc_第3页
财会会计报表中英文对照.doc_第4页
财会会计报表中英文对照.doc_第5页
资源描述:

《财会会计报表中英文对照.doc》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库

1、·会计报表中英文对照Accounting1.Financialreporting(财务报告)includesnotonlyfinancialstatementsbutalsoothermeansofcommunicatinginformationthatrelates,directlyorindirectly,totheinformationprovidedbyabusinessenterprise’saccountingsystem----thatis,informationaboutanenterprise’sresources,obligat

2、ions,earnings,etc.2.Objectivesoffinancialreporting:财务报告的目标Financialreportingshould:(1)Provideinformationthathelpsinmakinginvestmentandcreditdecisions.(2)Provideinformationthatenablesassessingfuturecashflows.(3)Provideinformationthatenablesuserstolearnabouteconomicresources,cla

3、imsagainstthoseresources,andchangesinthem.3.Basicaccountingassumptions基本会计假设(1)Economicentityassumption会计主体假设Thisassumptionsimplysaysthatthebusinessandtheownerofthebusinessaretwoseparatelegalandeconomicentities.Eachentityshouldaccountandreportitsownfinancialactivities.(2)Going

4、concernassumption持续经营假设Thisassumptionstatesthattheenterprisewillcontinueinoperationlongenoughtocarryoutitsexistingobjectives.Thisassumptionenablesaccountantstomakeestimatesaboutassetlivesandhowtransactionsmightbeamortizedovertime.Thisassumptionenablesanaccountanttouseaccrualac

5、countingwhichrecordsaccrualanddeferralentriesasofeachbalancesheetdate.(3)Timeperiodassumption会计分期假设Thisassumptionassumesthattheeconomiclifeofabusinesscanbedividedintoartificialtimeperiods.Themosttypicaltimesegment=CalendarYearNextmosttypicaltimesegment=FiscalYear(4)Monetaryuni

6、tassumption货币计量假设Thisassumptionstatesthatonlytransactiondatathatcanbeexpressedintermsofmoneybeincludedintheaccountingrecords,andtheunitofmeasureremainsrelativelyconstantovertimeintermsofpurchasingpower.Inessence,thisassumptiondisregardstheeffectsofinflationordeflationintheecon

7、omyinwhichtheentityoperates.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.Accountinginformationisreliableto

8、theextendthatitis:Verifiable:meansthatinformationhasbeenobjec

当前文档最多预览五页,下载文档查看全文

此文档下载收益归作者所有

当前文档最多预览五页,下载文档查看全文
温馨提示:
1. 部分包含数学公式或PPT动画的文件,查看预览时可能会显示错乱或异常,文件下载后无此问题,请放心下载。
2. 本文档由用户上传,版权归属用户,天天文库负责整理代发布。如果您对本文档版权有争议请及时联系客服。
3. 下载前请仔细阅读文档内容,确认文档内容符合您的需求后进行下载,若出现内容与标题不符可向本站投诉处理。
4. 下载文档时可能由于网络波动等原因无法下载或下载错误,付费完成后未能成功下载的用户请联系客服处理。