会计英语(二).docVIP

（说明：为增强讲座效果，网校特将讲义中的参考译文以及例题答案隐藏。您也可进行重新设置： 显示（中文）答案　 隐藏（中文）答案　　二、简答题　　Of particular importance within the Framework are the definitions and recognition criteria for assets and liabilities.　　Required：　　Define assets and liabilities and explain the important aspects of their definitions. Explain why these definitions are of particular importance to the preparation of an entity’s balance sheet and income statement. 　　[答疑编针对该题提问]　　Solution：　　Definitions–assets：　　The IASB’s Framework defines assets as‘a resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity’. 手写板图示0102－01 　　The first part of the definition puts the emphasis on control rather than ownership. This is done so that the balance sheet reflects the substance of transactions rather than their legal form. 手写板图示0102－02 　　This means that assets that are not legally owned by an entity, but over which the entity has the rights that are normally conveyed by ownership, are recognised as assets of the entity. Common examples of this would be finance leased assets and other contractual rights such as aircraft landing rights. 手写板图示0102－03 　　An important aspect of control of assets is that it allows the entity to restrict the access of others to them. The reference to past events prevents assets that may arise in future from being recognised early. 手写板图示0102－04 ? ? 『参考』国际会计准则委员会的框架文件将资产定义为：由过去事项而由企业控制的、预期会导致未来经济利益流入企业的资源。该定义的前半部分强调的是对控制而不是所有权。之所以这样是因为资产负债表反映的是交易的实质而不是交易的法律形式。这意味着即使在法律上所有权不归企业,但企业享有与拥有该所有权同样的权利，此时也应在资产负债表上将其确认为资产。通常的实例为融资租赁资产和其他类似航空着陆权的其他和约义务。资产的控制权另一重要体现是限制他人对该资产的染指。对过去事件的提及是阻止对未来可能拥有的资产过早得在资产负债表予以确认。 　　－liabilities：　　The IASB’s Framework defines liabilities as ‘a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits’. 手写板图示0102－05 　　Many aspects of this definition a