财务会计英语精品课件

FinanceVocabulary——常用金融词汇

A.T.M.AutomatedTellerMachine;cashdispenserBanknotePieceofpapermoneyLegaltenderCurrencythatcannotlegallyberefusedaspaymentLoanSumofmoneytobereturnedwithinterestDonateGivemoneyespeciallytocharity;makeadonationFeePaymentmadetoaprofessionalpersonInterestMoneypaidforborrowingorinvestingmoney

Cheque/checkWrittenordertoabanktopaythestatedamountfromone'saccountLoanSumofmoneytobereturnedwithinterestExchangerateTherateatwhichonecurrencycanbeexchangedforanotherBudgetAmountofmoneyavailableorneededforaspecificuseCashdispenserAutomaticmachinefromwhichabankcustomermaywithdrawmoneyCashierApersondealingwithcashtransactionsinabank,shop,etcCoinApieceofmetalusedasmoneyCurrencyThemoneyusedinacountryMostmarketparticipantsprefertooffsetfuturespositions,ratherthantomakeactualdelivery.期货市场的交易者大都未进行实际交割，而是对市场部位对冲了结。Partieswhohavesoldafuturescontractaresaidtohavetakenashortposition.出售期货合约的出售者被认为是处在市场空头。Futurestradingtakesplaceonlyongovernment-regulatedexchanges.期货交易只能在政府管理的交易所内进行。Thefinancialstatementsarethemeansofconveyingtomanagementandtointerestedoutsidersaconcisepictureoftheprofitabilityandfinancialpositionofthebusiness.Thesearethreebasicfinancialstatementswhicharereportedthefinancialpositionofabusiness:balancesheet,incomestatement,thestatementofcashflows.Balancesheetandincomestatementarepreparedataparticulardata,customarilytopreparethemattheendofeachmonth.财务报表是向管理人员和有关外界人士传送企业盈利能力和财务状况的简明情况的工具。报告一个企业财务状况的有三种基本财务报表：资产负债表，损益表和现金流量表。资产负债表和损益表是在特定日期编制的，习惯上在每个月末编制。Thestatementofcashflowsreportstheentity’scashreceiptsandcashpaymentsduringtheperiod-wherecashcamefromandhowitwasspent.Itexplainsthecausesforthechangeinthecashbalance.现金流量表反映企业某个期间现金收入和支出，即现金的来源和运用。它解释现金余额变化的原因。Anenterpriseshall,initsnotes,disclosetheinformationpertinenttotheContingenciesasfollows:(1)Estimateddebts(a)Thetypesandcausesoftheestimateddebts,aswellasanexplanationfortheuncertaintyoftheoutflowofeconomicbenefits;(b)Thechangesatthebeginningandtheendoftheperiod,andthecurrentchangesintheestimateddebts;(c)Theamountofexpectedcompensationspertinenttotheestimateddebts,andtheamountofexceptedcompensationthathasbeenrecognizedinthecurrentperiod.(2)Contingentdebts(excludingthosecontingentliabilitiesthatcausedlittlepossibilityofanyoutflowofeconomicbenefits).(a)Thetypesandcausesofthecontingentdebts,consistingofthecontingentdebtsarisingfromdiscountedcommercialacceptancebillsofexchange,pendinglitigations,pendingarbitrations,andguaranteesprovidedforthedebtsofotherenterprises;1．或有负债的种类及其形成原因，包括已贴现商业承兑汇票、未决诉讼、未决对外提供担保等形成的或有负债。

2．经济利益流出不确定性的说明。

3．或有负债预计产生的财务影响，以及获得补偿的可能性；无法预计的，应当说明原因。(三)企业通常不应当披露或有资产。但或有资产很可能会给企业带来经济利益的，应当披露其形成的原因、预计产生的财务影响等。与或有事项相关的义务同时满足下列条件的，应当确认为预计负债：该义务是企业承担的现时义务；履行该义务很可能导致经济利益流出企业；该义务的金额能够可靠地计量。TheobligationpertinenttoaContingenciesshallberecognizedasanestimateddebtswhenthefollowingconditionsaresatisfiedsimultaneously:Thatobligationisacurrentobligationoftheenterprise;Itislikelytocauseanyeconomicbenefittoflowoutoftheenterpriseasaresultofperformanceoftheobligation;andTheamountoftheobligationcanbemeasuredinareliableway.TheCPAshouldmaintainprofessionalskepticism，applyprofessionaljudgmentreasonablytoassesstheauditriskandtodesignandperformrelevantauditproceduresinordertoreducetheauditrisktoanacceptablelevel.注册会计师应当保持应有的职业谨慎，合理运用专业判断，对审计风险进行评估，制定并实施相应的审计程序，以将审计风险降低至可接受的水平。TheCPAshoulddocumenttheworkcarriedoutandtheresultsofthestudyandevaluationoftheinternalcontrolsandtheassessmentoftheauditriskintheauditworkingpapers.注册会计师应当将研究、评价内部控制和评估审计风险的过程及结果记录于审计工作底稿。

TheCPAshouldobtainanunderstandingofthecontrolenvironmentsufficienttoassesstheattitudes，awarenessandactionsoftheentity'smanagementregardinginternalcontrolsandtheirimportance.

现金，是指企业库存现金以及可以随时用于支付的存款。

现金等价物，是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。Theterm"cash"referstocashonhandanddepositsthatareavailableforpaymentatanytime.

Theterm"cashequivalents"referstoshort-termandhighlyliquidinvestmentsthatarereadilyconvertibletoknownamountsofcashandwhicharesubjecttoaninsignificantriskofchangeinvalue.

筹资活动，是指导致企业资本及债务规模和构成发生变化的活动。Theterm"financingactivities"referstothoseactivitiesthatresultinchangesinthescaleandcompositionofthecapitalanddebtsofanenterprise.Iftheaccountingpolicyaltered,thenature,details,reasonsandeffectofthechangeoftheaccountingpolicyshallbeexplained.Ifitisunabletomakearetrospectiveadjustment,thereasonsshallbeexplained.会计政策发生变更的，应当说明会计政策变更的性质、内容、原因及其影响数；无法进行追溯调整的，应当说明原因。

企业应当分期结算账目和编制财务会计报告。会计期间分为年度和中期。中期是指短于一个完整的会计年度的报告期间。Anenterpriseshallclosetheaccountsandpreparefinancialreportsforeachseparateaccountingperiod.Accountingperiodsaredividedintoannualperiods(yearly)andinterimperiods.Aninterimperiodisareportingperiodshorterthanafullaccountingyear.企业会计应当以货币计量。Accountingmeasurementshallbebasedonunitofcurrency.企业应当以权责发生制为基础进行会计确认、计量和报告。Recognition,measurementandreportingforaccountingpurposesshallbeonanaccrualbasis.企业应当按照交易或者事项的经济特征确定会计要素。会计要素包括资产、负债、所有者权益、收入、费用和利润。Anenterpriseshalldeterminetheaccountingelementsbasedontheeconomiccharacteristicsofthetransactionsorevents.Accountingelementsincludeassets,liabilities,owners’equity,revenue,expensesandprofit.Atrialbalanceispreparedfromtheaccountbalanceintheledgertoprovetheequalityofdebitsandcredits.根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。Aftertransactionsareentered,accountbalance(thedifferencebetweenthesumofitsdebitsandthesumofitscredits)canbecomputed.当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的差额）Assetsareeconomicresources,whicharemeasurablebymoneyvalue,andwhichareownedorcontrolledbyanenterprise,includingallproperty,rightsasacreditortoothers,andotherrights.Foraccountingtreatment,assetsarenormallydividedintocurrentassets,long-terminvestments,fixedassets,intangibleassets,deferredassetsandotherassets.资产是企业拥有或者控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。Provisionforbaddebtsmaybesetuponaccountsreceivableandtheprovisionforbaddebtsshallbeshownasadeductionitemofaccountsreceivableinthefinancialstatement.allreceivablesandprepaymentsshallbeclearedandcollectedontimeandshallbecheckedwithrelatedpartiedperiodically.应收账款可以计提坏账准备金。坏账准备金在会计报表中作为应收账款的备抵项目列示。各种应收及预付款应当及时清算、催收、定期与对方对账核实。Wheninventoriesareissuing,enterprisesmayaccountthemunderth