英语学习辅导讲义.docxVIP

精品文档 精品文档 PAGE PAGE12 精品文档 PAGE 三、会计英语解说 会计报表中英文比较 Accounting 1.Financialreporting （财务报告） includesnotonlyfinancialstatementsbutalsoothermeansof communicatinginformationthatrelates,directlyorindirectly,totheinformationprovidedbyabusiness enterprise ’saccountingsystem thatis,informationaboutanenterprise ’sresources,obligations, earnings,etc. 2.Objectivesoffinancialreporting: 财务报告的目标 Financialreportingshould: Provideinformationthathelpsinmakinginvestmentandcreditdecisions. Provideinformationthatenablesassessingfuturecashflows. (3)Provideinformation that enablesusers to learnabout economicresources, claimsagainst those resources, andchangesinthem. 3.Basicaccountingassumptions 基本会计假定 (1)Economicentityassumption 会计主体假定 Thisassumption simply says that thebusiness andtheownerof thebusinessaretwoseparate legal andeconomic entities.Eachentityshouldaccountandreportitsownfinancialactivities. (2)Goingconcernassumption 持续经营假定 Thisassumption states that the enterprise willcontinue in operationlong enoughtocarry out its existing objectives. Thisassumptionenablesaccountantstomakeestimatesaboutassetlivesandhowtransactionsmightbeamortizedovertime. This assumption enables anaccountant touseaccrual accounting whichrecords accrual anddeferral entries asofeachbalancesheetdate. (3)Timeperiodassumption 会计分期假定 Thisassumptionassumesthattheeconomiclifeofabusinesscanbedividedintoartificialtimeperiods. Themosttypicaltimesegment=CalendarYear (4)Monetaryunitassumption 货币计量假定 Thisassumptionstatesthatonlytransactiondatathatcanbeexpressedintermsofmoneybeincludedin theaccountingrecords,andtheunitofmeasureremainsrelativelyconstantovertimeintermsofpurchasingpower. Inessence,thisassumptiondisregardstheeffectsofinflationordeflationintheeconomyinwhichtheentityoperates. ThisassumptionprovidessupportfortheHistoricalCostprinciple. 4. Accrual-basisaccounting 权责发生制会计 5. Qualitativecharacteristics 会计信息质量特点 (1)Reliability 可靠性 Foraccountinginformationtobereliable,itmustbedependableandtrustworthy. Accountinginform