会计英语资产负债表及利润表

1、会计英语资产负债表及利润表会计报表中英文对照(合并)资产负，表(consolidated) balance sheetasatdec.31, 2006资产 assets流动资产c rnrent ass etc货币资金cash交易住金融资产 financial as s ets held- fortrade应收票据notes receivable应可攵账款ac c ounts receivable预付款项prepaid expenses应收利息interest recehrahb应u攵股禾lldiuid ends rec eivabl 已其他应收款other receivables存货 mren

2、tory一年内至!1 期的3e流动资产 cutrent portiem 口flsig-termassets其他流动 资产other c urrent as s ets流动资产合一计total current assets三 e流动资产 non-current assets可供出售金融资产financia asset：; auailab& foe sale持有至到期投资 investments held-to -maturity长期应收款 long-term rccehrab les长期股权投资longterm stock investments投资性房地产prop erty for inves

3、tment固定资产f证d assets (propat%plant and equipment)在建工程c on struction in pro gres s工程物 资 c cm struetjon materia 固定资产清理disposal of fized assets生产性生物 资产 pro ductiue organic ass ets油气资产oil & gas assets无形资产intangib lc as s ets开发支出development ezpenditure商誉 goedwill.长期待摊费用 long-term 口repaid ekp enses递延所得税资产

4、deferred income tax ass ets其他m e流动 资产 other non-current ass ets非流动资产合计 total non- current assets资产合计total assets负债和所有者权益liabilities and owners1 equity流动负债current liability短期 借款short term bankloans交易性金融负 债 financial liabilities： heldfotrade应付票据notes payable应付账款ac c ounts payable预u攵款项advances 住cim cus

5、tomers (unearned revenue)应付职工薪酬wages payable应交税费tazes payable应付淞j息interest payable应付股利dividend payable其他应付款other payables一年内到期的非流动负债 current portion of long-term liabilities 其他流动负 债other c urrent liabilities流动负 债合一计 total current liabilitiesm e流动负 债 non-current liabilities 长期借款 long-term bank loans

6、应付债券 b皿id payable 长期应付款 long-term payable 专项应付款 restricted payable 预计负债 c ontigent 1 iab ibty 递延所得税负 债 deferred income tax liabilities 其他m e 流动 负 债 other iiothcuireiit liab i liti es m e 流动负 债合计 total non current hab ilities 负债台,计total liabilities实收资本(或股本) paid-in. capital (common sto ck)资本公积paikin

7、capital in. excess of par value (additional paid-in capital)库存股 treasury stock 盈余公积 surplus reserve 未分配利润 undistributed profit所有者权益合计 total 3a$erv equity负 债和所有者权益合计 total liabilities and owners equity(合并)损益表(c ons olidated) inc ome statement for the year ended dec.31, 2006营业收入revenue营业成本cost of sale

8、s营业税金及附加operating taxes销售费用selling expense管理费用general and administrative expense财务费用financing expense资产减值损失loss ofassets impairment公允价值变动收益changes of fedr value assets投资收益income from investments营业利润operating profit营业外收入gains from non-operating activities营业外支出loss from non-operatmg activities利润总额prof

9、it所得税费用income tax净利润 net profit基本每股收言basic earnings per share (basic eps)稀释每股收益diluted earnings per share (diluted eps)现金流量表statement of cash flowsfor the year ended dec.31, 2006一、经营活动产生的现金流量cash flows finm operating activities销售商品、提供劳务收到 的现金receipts firom customers收到 的税费返还takes refund收至！1的其他与经营活动有关

10、的现金receipts firom other business actiyities经营活动产生 的现金流入量cash inflowop erating activities购买商品、接受劳务支付 的现金payments to suppliers支付给职工以及为职工支付的现金wages and salaries paid to employees支付 的 各项税费other tax payments支付的其他与经营活动有关的现金流量payments for other business act加it杷s经营活动产生 的现金流出量cash outflow for operating activ

11、ities经营活动产生 的净现金流量net cash flow om operating activities二、投资活动产生的现金濡量cash flows rom investment activities收回投资“攵到 的现金proceeds疗om sal巳of investment取得投资收益收到的现金proceeds from investment处置固定资产、无形资产和其他长期资产收回的现金净额mposal of nomeurrentassets处置子公司及其他营业单位收到的现金净额net proceeds from disposal ofsubsidiary and other b

12、usiness units收至！i的其他与投资活动 有关的现金pro c eeds sum other imrbstment activities投资活动产生 的现金流入量cash inflow firom investment activities购建固定资产、无形资产和其他长期资产支付的现金purchase of non-currentassets投资支付的现金payment for investment取得子公司及其他营业单位支付的现金雷额payment for acquisiton of subsidiaiyand cither business units支付 的 其他与 投资活动

13、有关的 现金payments for cither iiwbstment activities投资活动产生的现金流出量cash outflow for nwestment activities投资活动产生的净现金流量net cash flow from investment activities三、筹资活动产生的现金流董cash flows from financing activities吸收投资收到的现金net proceeds from issuance of equity securities借款收到的现金proceeds from bank loans收到的其他与筹资活动有关的现金r

14、eceipts from other financing activities筹资活动产生的现金流入量cash inflow from financing activities偿还债务所支付的现金repayment of debt分配股利、禾ii润或偿付利息支付的现金distribution of dividend?profit and interest支付的其他与筹资活动有关的现金payment for other financing activities筹资活动产生的现金流出量cash outflow for financing activities筹资活动产生的浮现金流量net cash

15、 flow from financing activities四、汇率变动对现金的葡响 cash equivalenteffect of changes in. foreign exchange on cash and.五、现金及现金等阶物的福额net increas decrease in cash. and. cash equivalents力口：期初现金及现金等价物余额cash and equivalents, beginning of year六、期末现金及现金等价物余额cash and equivalents, end of yearaccounting1. financial re

16、porting (财务报告) includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise1 s accounting systemthat is,information about an enterprise, s resources, obligations, earnings, etc.2. o

17、bjectives of financial reporting：财务报告的目标financial reporting should：(1) provide information that helps in making investment and credit decisions.(2) provide information that enables assessing future cash flows.(3) provide information that enables users to learn about economic resources, claims agains

18、t those resources, and changes in them.3. basic accounting assumptions 基本会计假设(1) economic entity assumption 会计主体假设this assumption simply says that the business and the owner of the business are two separate legal and economic entities. each entity should account and report its own financial activiti

19、es.(2) going concern assumption 持续经营假设this assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.this assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time.this assumption enabl

20、es an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date.(3) time period assumption 会计分期假设this assumption assumes that the economic life of a business can be divided into artificial time periods.the most typical time segment = calendar yearn

21、ext most typical time segment = fiscal year(4) monetary unit assumption 货币计量假设this assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power.in

22、 essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates.this assumption provides support for the historical cost principle.4. accrual-basis accounting 权责发生制会计5. qualitative characteristics 会计信息质量特征(1) reliability 可靠性for accounting inform

23、ation to be reliable, it must be dependable and trustworthy. accounting information is reliable to the extend that it is：verifiable： means that information has been objectively determined, arrived at, or created. more than one person could consider the facts of a situation and reach a similar conclu

24、sion.representationally faithful： that something is what it is represented to be. for example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support th

25、e revenue generating activities of the company.neutral ： means that information is presented in accordance with generally accepted accounting principles and practices, and without bias.(2) relevance 相关性relevant information is capable of making a difference in the decisions of users by helping them t

26、o evaluate the potential effects of past, present, or future transactions or other events on future cash flows (predictive value) or to confirm or correct their previous evaluations (confirmatory value).(3) under st andab i 1 i ty 可理解性understandabi1ity is the quality of information that enables user

27、s who have a reasonable knowledge of business and economic activities and financial reporting, and who study the information with reasonable diligence, to comprehend its meaning. (4) comparability 可比性comparability： suggests that accounting information that has been measured and reported in a similar

28、 manner by different enterprises should be capable of being compared because each of the enterprises is applying the same generally accepted accounting principles and practices.consistency： suggests that an entity has used the same accounting principle or practice from one period to another, therefo

29、re, if the dollar amount reported for a category is different from one period to the next, then chances are that the difference is due to a change like an increase or decrease in sales volume rather than being due to a change in the method of calculating the dollar amount. (5) substance over form 实质

30、重于形式substance over form emphasizes the economic substance of an event even though its legal form may provide a different result.it requires that business enterprise should perform accounting recognition, measurement and reporting in accordance with the economic substance rather than the legal form o

31、f an event or transaction.(6) materiality 重要性information is material if its omission or misstatement could influence the resource allocation decisions that users make on the basis of an entity? s financial report. materiality depends on the nature and amount of the item judged in the particular circ

32、umstances of its omission or misstatement. deciding when an amount is material in relation to other amounts is a matter of judgment and professional expertise. (7) conservatism 谨慎性conservatism dictates that when in doubt, choose the method that will be least likely to overstate assets and income, an

33、d understate liabilities and expenses.(8) timeliness 及时性timeliness means having information available to decision makers before it loses its capacity to influence decisions. if information becomes available only after the time that a decision must be made, it has no capacity to influence that decisi

34、on and thus lacks relevance.6. basic accounting elements 基本会计要素(1) asset 资产an asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.(2) liability 负债a liability is a present obligatio

35、n arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise. a present obligation is a duty committed by the enterprise under current circumstances. obligations that will result from the occurrence of future transactions or events

36、 are not present obligations and shall not be recognized as liabilities.(3) ownersf equity 所有者权益owners equity is the residual interest in the assets of an enterprise after deducting all its liabilities.owners equity of a company is also known as shareholders* equity.(4) revenue 收入revenue is the gros

37、s inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners.(5) expense 费用expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that result in dec

38、reases in owners equity, other than those relating to appropriations of profits to owners.(6) profit 利润profit is the operating result of an enterprise over a specific accounting period. profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit

39、 of the current period, etc.7. five measurement attributes 会计计量属性 (1) historical cost 历史成本assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. liabilities are recorded at the amount of procee

40、ds or assets received in exchange for the present obligation, or the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.(2) current replacement cost 现时重置成本assets

41、 are carried at the amount of cash or cash equivalents that would have to be paid if a same or similar asset was acquired currently. liabilities are carried at the amount of cash or cash equivalents that would be currently required to settle the obligation.(3) net realizable value 可实现净值assets are ca

42、rried at the amount of cash or cash equivalents that could be obtained by selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling costs and related tax payments.(4) present value 现值assets are carried at the present discounted value of the f

43、uture net cash inflows that the item is expected to generate from its continuing use and ultimate disposal. liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.(5) fai

44、r value公允价值assets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm s length transaction.8. financial statements 财务报表(1) balance sheet资产负债表a balance sheet is an accounting statement that reflects

45、the financial position of an enterprise at a specific date.(2) income statement 损益表an income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.(3) statement of cash flows 现金流量表a cash flow statement is an accounting statement tha

46、t reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period.(4) statement of changes in owners f equity 所有者权益变动表a statement of changes in owners * equity reports the changes in owners equity for a specific period of time.(5) notes to financial st

47、atements 财务报表附注notes to the accounting statements are further explanations of items presented in the accounting statements, and explanations of items not presented in the accounting statements, etc.9. accounting entry 会计分录debit： cashcredit: common stock10. basic accounting equation 基本会计等式assets = li

48、abilities + owners equity11. list of present and potential users of financial information 财务信息的使用 者 investors, creditors, employees, suppliers, customers, and governmental agencies.definitions of four categories of financial assetsa financial asset or liability held for trading is one that was acqui

49、red or incurred principally for the purpose of generating a profit from short-term fluctuations in price or dealers margin. a financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actual patte

50、rn of short-term profit-taking. derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments.held-to-maturity investments are financial assets with fixed or determinable payments and fixed maturity th

51、at an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise.四类金融资产的定义为交易而持有的金融资产或金融负债,指主要为了从价格或交易商保证金的短期波动中 获利而购置的金融资产或承担的金融负债。一项金融资产不论因何种原因购置，如果它属于 投资组合的组成部分，且有证据说明最近该组合可实际获得短期收益，则该金融资产应归类 为为交易而持有的金融资产。对于衍生金融资产和衍生金融负债，除非它们被指

52、定且是有效 的套期工具，否则应认为是为交易而持有的金融资产和金融负债.持有至到期日的投资指具有固定或可确定金额和固定期限，且企业明确打算并能够持有 至到期日的金融资产。企业源生的贷款和应收款项不包括在内。企业源生的贷款和应收款项，指企业直接向债务人提供资金、商品或劳务所形成的金融 资产。但打算立即或在短期内就转让的贷款和应收款项不包括在内，而应归类为为交易而持 有的金融资产。在本准则中，企业源生的贷款和应收款项不应包括在持有至到期日的投资内， 而应另行归类。可供出售的金融资产，指不属于以下三类的金融资产：（1）企业源生的贷款和应收款项: （2）持有至到期日的投资：（3）为交易而持有的金融资产。

53、开发阶段只有当企业可证明以下所有各项时，开发（或内部项目的开发阶段）产生的无形资产应 予确认：1 .完成该无形资产，使其能使用或销售，在技术上可行；2 .有意完成该无形资产并使用或销售它；3 .有能力使用或销售该无形资产：4 .该无形资产如何产生很可能的未来经济利益.其中，企业应证明存在着无形资产的产出 市场或无形资产本身的市场；如果该无形资产将在内部使用，那么应证明该无形资产的有用 性：5 .有足够的技术、财务资源和其他资源支持，以完成该无形资产的开发，并使用或销售该 无形资产；6 .对归属于该无形资产开发阶段的支出，能够可靠地计量.development phasean intangibl

54、e asset arising from development （or from the development phase of an internal project） should be recognised i and only i an enterprise can demonstrate all of the following：（a）the technical feasibility of completing the intangible asset so that it will be available for use or sale：(b) its intention

55、to complete the intangible asset and use or sell it；(c) its ability to use or sell the intangible asset：(d) how the intangible asset will generate probable future economic benefits. among other things, the enterprise should demonstrate the existence of a market for the output of the intangible asset

56、 or the intangible asset itself 01; if it is to be used internally, the usefulness of the intangible asset：(e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset：(f) its ability to measure the expenditure attribut

57、able to the intangible asset during its development reliably1 资产 assets12 流动资产 current assets111 现金及约1 现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资-股票 shorfterm investments - stock1122 短期投资-短期票券 short -term investments - short-term notes and bills1123短期投资-政府债券short-term investments - government bonds11