财务会计报表中英文对照

1、会计报表中英文文对照Accountting1. Finaanciall repoortingg（财务报告告） incluudes nnot onnly fiinanciial sttatemeents bbut allso otther mmeans of coommuniicatinng infformattion tthat rrelatees, diirectlly or indirrectlyy, to the iinformmationn provvided by a businness eenterpprises acccountiing syystem-thhat iss, in

2、fformattion aabout an ennterprrises ressourcees, obbligattions, earnnings, etc.2. Objeectivees of finanncial reporrting: 财务报告的的目标Finnanciaal repportinng shoould:(1) Prrovidee infoormatiion thhat heelps iin makking iinvesttment and ccreditt deciisionss.(2) Proviide innformaation that enablles asssess

3、iing fuuture cash flowss.(3) Proviide innformaation that enablles ussers tto leaarn abbout eeconommic reesourcces, cclaimss agaiinst tthose resouurces, and changges inn themm.3. Basiic acccountiing asssumpttions 基本会计假假设(1) Econoomic eentityy assuumptioon 会计主体假假设Thiss assuumptioon simmply ssays tthat

4、 tthe buusinesss andd the ownerr of tthe buusinesss aree two separrate llegal and eeconommic enntitiees. Eaach enntity shoulld acccount and rreportt its own ffinanccial aactiviities.(2) GGoing conceern asssumpttion 持续经营假假设Thiss assuumptioon staates tthat tthe ennterprrise wwill ccontinnue inn operra

5、tionn longg enouugh too carrry outt its existting oobjecttives.This assummptionn enabbles aaccounntantss to mmake eestimaates aabout assett livees andd how transsactioons miight bbe amoortizeed oveer timme.Thiis asssumptiion ennabless an aaccounntant to usse acccrual accouuntingg whicch reccords acc

6、ruual annd defferrall entrries aas of each balannce shheet ddate.(3) Tiime peeriod assummptionn 会计分期假假设Thiss assuumptioon asssumes that the eeconommic liife off a buusinesss cann be ddivideed intto arttificiial tiime peeriodss.The most typiccal tiime seegmentt = Caalendaar YeaarNextt mostt typiical

7、ttime ssegmennt = FFiscall Yearr(4) MMonetaary unnit asssumpttion 货币计量假假设Thiss assuumptioon staates tthat oonly ttransaactionn dataa thatt can be exxpresssed inn termms of moneyy be iincludded inn the accouuntingg recoords, and tthe unnit off meassure rremainns rellativeely coonstannt oveer timme in

8、 termss of ppurchaasing powerr.In eessencce, thhis asssumpttion ddisreggards the eeffectts of inflaation or deeflatiion inn the econoomy inn whicch thee entiity opperatees.Thiis asssumptiion prrovidees suppport for tthe HHistorrical Cost prinnciplee.4. Accrrual-bbasis accouuntingg 权责发生制会会计5. Quallit

9、atiive chharactteristtics 会计信息质质量特征(11) Relliabillity 可靠性Forr accoountinng infformattion tto be reliaable, it muust bee depeendablle andd trusstwortthy.Acccountting iinformmationn is rreliabble too the extennd thaat it is:Veerifiaable: meanss thatt infoormatiion haas beeen objjectivvely ddetermmined

10、, arriived aat, orr creaated. More than one ppersonn coulld connsiderr the factss of aa situuationn and reachh a siimilarr concclusioon.Reppresenntatioonallyy faitthful: thatt someethingg is wwhat iit is repreesenteed to be. FFor exxamplee, if a macchine is liisted as a fixedd asseet on the bbalancc

11、e sheeet, tthen tthe coompanyy can provee thatt the machiine exxists, is oowned by thhe commpany, is iin worrking condiition, and is cuurrenttly beeing uused tto suppport the rrevenuue genneratiing acctivitties oof thee comppany.NNeutraal: meeans tthat iinformmationn is ppresennted iin acccordannce

12、wiith geenerallly acccepteed acccountiing prrincipples aand prracticces, aand wiithoutt biass.(2) Rellevancce 相关性Rellevantt infoormatiion iss capaable oof makking aa diffferencce in the ddecisiions oof useers byy helpping tthem tto evaaluatee the potenntial effeccts of ppast, preseent, oor futture t

13、transaactionns or otherr evennts onn futuure caash fllows (prediictivee valuue) orr to cconfirrm or correect thheir pprevioous evvaluattions (conffirmattory vvalue).(3) Underrstanddabiliity 可理解性Unndersttandabbilityy is tthe quualityy of iinformmationn thatt enabbles uusers who hhave aa reassonablle

14、knoowledgge of businness aand ecconomiic acttivitiies annd finnanciaal repportinng, annd whoo studdy thee infoormatiion wiith reeasonaable ddiligeence, to coomprehhend iits meeaningg.(4) Commparabbilityy 可比性Commparabbilityy: sugggestss thatt accoountinng infformattion tthat hhas beeen meeasureed and

15、d repoorted in a simillar maanner by diiffereent ennterprrises shoulld be capabble off beinng commparedd becaause eeach oof thee enteerprisses iss appllying the ssame ggeneraally aacceptted acccountting pprinciiples and ppractiices.CConsisstencyy: sugggestss thatt an eentityy has used the ssame aacc

16、ounnting princciple or prracticce froom onee periiod too anotther, thereefore, if tthe doollar amounnt repportedd for a cattegoryy is ddifferrent ffrom oone peeriod to thhe nexxt, thhen chhancess are that the ddifferrence is duue to a chaange llike aan inccreasee or ddecreaase inn salees vollume rra

17、therr thann beinng duee to aa channge inn the methood of calcuulatinng thee dolllar ammount.(5) Subbstancce oveer forrm 实质重于形形式Subsstancee overr formm emphhasizees thee econnomic substtance of ann evennt eveen thoough iits leegal fform mmay prrovidee a diiffereent reesult.It reequirees thaat bussine

18、sss enteerprisse shoould pperforrm acccountiing reecogniition, meassuremeent annd repportinng in accorrdancee withh the econoomic ssubstaance rratherr thann the legall formm of aan eveent orr trannsactiion.(6) Matteriallity 重要性Infformattion iis matterial iff its omisssion oor missstateement couldd i

19、nflluencee the resouurce aallocaation decissions that userss makee on tthe baasis oof an entittys finnanciaal repport. Materrialitty deppends on thhe natture aand ammount of thhe iteem juddged iin thee partticulaar cirrcumsttancess of iits ommissioon or missttatemeent. DDecidiing whhen ann amouunt i

20、ss mateerial in reelatioon to otherr amouunts iis a mmatterr of jjudgmeent annd proofessiional experrtise.(7) Connservaatism 谨慎性Connservaatism dictaates tthat wwhen iin douubt, cchoosee the methood thaat willl be leastt likeely too overrstatee asseets annd inccome, and uundersstate liabiilitiees and

21、d expeenses.(8) Timmelineess 及时性Timmelineess meeans hhavingg infoormatiion avvailabble too deciision makerrs beffore iit losses itts cappacityy to iinflueence ddecisiions. If innformaation becommes avvailabble onnly affter tthe tiime thhat a decission mmust bbe madde, itt has no caapacitty to influu

22、ence that decission aand thhus laacks rrelevaance.6. Basiic acccountiing ellementts 基本会计要要素(1) Assett 资产An aasset is a resouurce tthat iis ownned orr conttrolleed by an ennterprrise aas a rresultt of ppast ttransaactionns or eventts andd is eexpectted too geneerate econoomic bbenefiits too the enter

23、rprisee.(2) Liabiility 负债A liiabiliity iss a prresentt obliigatioon ariising from past transsactioons orr evennts whhich aare exxpecteed to give rise to ann outfflow oof ecoonomicc beneefits from the eenterpprise.A preesent obliggationn is aa dutyy commmittedd by tthe ennterprrise uunder curreent ci

24、ircumsstancees. Obbligattions that will resullt froom thee occuurrencce of futurre traansacttions or evvents are nnot prresentt obliigatioons annd shaall noot be recoggnizedd as lliabillitiess.(3) ownerrs equiity 所有者权益Ownerrs equiity iss the residdual iintereest inn the assetts of an ennterprrise aa

25、fter deduccting all iits liiabiliities.Ownerrs equiity off a coompanyy is aalso kknown as shharehoolderss equiity.(44) Revvenue 收入Reveenue iis thee grosss infflow oof ecoonomicc beneefits derivved frrom thhe couurse oof orddinaryy actiivitiees thaat ressult iin inccreasees in equitty, otther tthan t

26、those relatting tto conntribuutionss fromm owneers.(55) Exppense 费用Expeenses are tthe grross ooutfloow of econoomic bbenefiits reesulteed froom thee courrse off ordiinary activvitiess thatt resuult inn decrreasess in oownerss equiity, oother than thosee relaating to appproprriatioons off proffits tt

27、o ownners.(6) Prrofit 利润Proffit iss the operaating resullt of an ennterprrise oover aa speccific accouuntingg periiod. PProfitt inclludes the nnet ammount of reevenuee afteer dedductinng exppensess, gaiins annd lossses ddirecttly reecogniized iin proofit oof thee currrent pperiodd, etcc.7. Fivee mea

28、ssuremeent atttribuutes 会计计量属属性(1) Histooricall costt 历史成本Asssets are rrecordded att the amounnt of cash or caash eqquivallents paid or thhe faiir vallue off the consiiderattion ggiven to acqquire them at thhe timme of theirr acquuisitiion. LLiabillitiess are recorrded aat thee amouunt off procceeds

29、 or asssets receiived iin excchangee for the ppresennt oblligatiion, oor thee amouunt paayablee undeer conntractt for assumming tthe prresentt obliigatioon, orr at tthe ammount of caash orr cashh equiivalennts exxpecteed to be paaid too satiisfy tthe liiabiliity inn the normaal couurse oof bussiness

30、s.(2) Curreent reeplaceement cost 现时重置成成本Asseets arre carrried at thhe amoount oof cassh or cash equivvalentts thaat wouuld haave too be ppaid iif a ssame oor simmilar assett was acquiired ccurrenntly. Liabiilitiees aree carrried aat thee amouunt off cashh or ccash eequivaalentss thatt woulld be cur

31、reently requiired tto setttle tthe obbligattion.(3) Neet reaalizabble vaalue 可实现净值值Assetts aree carrried aat thee amouunt off cashh or ccash eequivaalentss thatt coulld be obtaiined bby sellling the aasset in thhe orddinaryy courrse off busiiness, lesss the estimmated costss of ccompleetion, the est

32、immated selliing coosts aand reelatedd tax paymeents.(4) Prresentt valuue 现值Asseets arre carrried at thhe preesent discoountedd valuue of the ffuturee net cash infloows thhat thhe iteem is expeccted tto genneratee fromm its contiinuingg use and uultimaate diisposaal. Liiabiliities are ccarrieed at t

33、he ppresennt disscountted vaalue oof thee futuure neet cassh outtflowss thatt are expeccted tto be requiired tto setttle tthe liiabiliities withiin thee expeected settllementt periiod.(55) Faiir vallue 公允价值Asssets and lliabillitiess are carriied att the amounnt forr whicch an assett coulld be exchaa

34、nged, or aa liabbilityy setttled, betweeen knnowleddgeablle, wiillingg partties iin an arms lenngth ttransaactionn.8. Finaanciall stattementts 财务报表(11) Ballance sheett 资产负债表表A ballance sheett is aan acccountiing sttatemeent thhat reeflectts thee finaanciall posiition of ann enteerprisse at a speecif

35、icc datee.(2) Incomme staatemennt 损益表An incomme staatemennt is an acccountting sstatemment tthat rrefleccts thhe opeeratinng ressults of ann enteerprisse forr a ceertainn accoountinng perriod.(3) Sttatemeent off cashh flowws 现金流量表表A cassh floow staatemennt is an acccountting sstatemment tthat rrefle

36、ccts thhe infflows and ooutfloows off cashh and cash equivvalentts of an ennterprrise ffor a certaain acccountting pperiodd.(4) Stateement of chhangess in oownerssequitty 所有者权益益变动表A stateement of chhangess in oownerss equiity reeportss the changges inn owneers equiity foor a sspeciffic peeriod of ti

37、ime.(55) Nottes too finaanciall stattementts 财务报表附附注Notees to the aaccounnting stateementss are furthher exxplanaationss of iitems preseented in thhe acccountiing sttatemeents, and eexplannationns of itemss not preseented in thhe acccountiing sttatemeents, etc.9. Accoountinng enttry 会计分录Deebit: Cash

38、CCreditt: Commmon SStock10. Bassic acccountting eequatiion 基本会计等等式Asseets = Liabiilitiees + oownerss equiity11. Lisst of preseent annd pottentiaal useers off finaanciall infoormatiion 财务信息的的使用者innvestoors, ccredittors, emplooyees, suppplierss, cusstomerrs, annd govvernmeental agenccies.Definittions

39、of Foour Caategorries oof Finnanciaal AsssetsA finnanciaal assset orr liabbilityy heldd for tradiing iss one that was aacquirred orr incuurred princcipallly forr the purpoose off geneeratinng a pprofitt fromm shorrt-terrm fluuctuattions in prrice oor deaalers margiin. A finanncial assett shouuld bee

40、 classsifieed as held for ttradinng if, regaardlesss of why iit wass acquuired, it iis parrt of a porrtfoliio forr whicch theere iss eviddence of a recennt acttual ppatterrn of shortt-termm proffit-taaking. Deriivativve finnanciaal asssets aand deerivattive ffinanccial lliabillitiess are alwayys dee

41、emed hheld ffor trradingg unleess thhey arre dessignatted annd efffectivve heddging instrrumentts. Held-tto-matturityy inveestmennts arre finnanciaal asssets wwith ffixed or deetermiinablee paymments and ffixed maturrity tthat aan entterpriise haas thee posiitive intennt andd abillity tto holld to m

42、aturrity oother than loanss and receiivablees oriiginatted byy the enterrprisee.四类金融资产产的定义为交易而持持有的金融资资产或金融负负债,指主要为了了从价格或交交易商保证金金的短期波动动中获利而购购置的金融资资产或承担的的金融负债。一一项金融资产产不论因何种种原因购置，如如果它属于投投资组合的组组成部分，且且有证据说明明最近该组合合可实际获得得短期收益，则则该金融资产产应归类为为为交易而持有有的金融资产产。对于衍生生金融资产和和衍生金融负负债，除非它它们被指定且且是有效的套套期工具，否否则应认为是是为交易而持持有

43、的金融资资产和金融负负债.持有至至到期日的投投资指具有固固定或可确定定金额和固定定期限，且企企业明确打算算并能够持有有至到期日的的金融资产。企企业源生的贷贷款和应收款款项不包括在在内。企企业源生的贷贷款和应收款款项,指企业直接接向债务人提提供资金、商商品或劳务所所形成的金融融资产。但打打算立即或在在短期内就转转让的贷款和和应收款项不不包括在内，而而应归类为为为交易而持有有的金融资产产。在本准则则中，企业源源生的贷款和和应收款项不不应包括在持持有至到期日日的投资内，而而应另行归类类。可供供出售的金融融资产,指不属于以以下三类的金金融资产：（1）企业源生生的贷款和应应收款项；（2）持有至到到期日的投资资；（3）为交易而而持有的金融融资产。开发阶段只只有当企业