会计英语资产负债表及利润表Word格式.docx

会计英语资产负债表及利润表Word格式.docx

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3.Basicaccountingassumptions根本会计假设

（1）Economicentityassumption会计主体假设

Thisassumptionsimplysaysthatthebusinessandtheownerofthebusinessaretwoseparatelegalandeconomicentities.Eachentityshouldaccountandreportitsownfinancialactivities.

（2）Goingconcernassumption持续经营假设

Thisassumptionstatesthattheenterprisewillcontinueinoperationlongenoughtocarryoutitsexistingobjectives.

Thisassumptionenablesaccountantstomakeestimatesaboutassetlivesandhowtransactionsmightbeamortizedovertime.

Thisassumptionenablesanaccountanttouseaccrualaccountingwhichrecordsaccrualanddeferralentriesasofeachbalancesheetdate.

（3）Timeperiodassumption会计分期假设

Thisassumptionassumesthattheeconomiclifeofabusinesscanbedividedintoartificialtimeperiods.

Themosttypicaltimesegment=CalendarYear

Nextmosttypicaltimesegment=FiscalYear

（4）Monetaryunitassumption货币计量假设

Thisassumptionstatesthatonlytransactiondatathatcanbeexpressedintermsofmoneybeincludedintheaccountingrecords,andtheunitofmeasureremainsrelativelyconstantovertimeintermsofpurchasingpower.

Inessence,thisassumptiondisregardstheeffectsofinflationordeflationintheeconomyinwhichtheentityoperates.

Thisassumptionprovidessupportforthe"

HistoricalCost"

principle.

4.Accrual-basisaccounting权责发生制会计

5.Qualitativecharacteristics会计信息质量特征

（1）Reliability可靠性

Foraccountinginformationtobereliable,itmustbedependableandtrustworthy.

Accountinginformationisreliabletotheextendthatitis:

Verifiable:

meansthatinformationhasbeenobjectivelydetermined,arrivedat,orcreated.Morethanonepersoncouldconsiderthefactsofasituationandreachasimilarconclusion.

Representationallyfaithful:

thatsomethingiswhatitisrepresentedtobe.Forexample,ifamachineislistedasafixedassetonthebalancesheet,thenthecompanycanprovethatthemachineexists,isownedbythecompany,isinworkingcondition,andiscurrentlybeingusedtosupporttherevenuegeneratingactivitiesofthecompany.

Neutral:

meansthatinformationispresentedinaccordancewithgenerallyacceptedaccountingprinciplesandpractices,andwithoutbias.

（2）Relevance相关性

Relevantinformationiscapableofmakingadifferenceinthedecisionsofusersbyhelpingthemtoevaluatethepotentialeffectsofpast,present,orfuturetransactionsorothereventsonfuturecashflows（predictivevalue）ortoconfirmorcorrecttheirpreviousevaluations（confirmatoryvalue）.

（3）Understandability可理解性

Understandabilityisthequalityofinformationthatenablesuserswhohaveareasonableknowledgeofbusinessandeconomicactivitiesandfinancialreporting,andwhostudytheinformationwithreasonablediligence,tocomprehenditsmeaning.

（4）Comparability可比性

Comparability:

suggeststhataccountinginformationthathasbeenmeasuredandreportedinasimilarmannerbydifferententerprisesshouldbecapableofbeingcomparedbecauseeachoftheenterprisesisapplyingthesamegenerallyacceptedaccountingprinciplesandpractices.

Consistency:

suggeststhatanentityhasusedthesameaccountingprincipleorpracticefromoneperiodtoanother,therefore,ifthedollaramountreportedforacategoryisdifferentfromoneperiodtothenext,thenchancesarethatthedifferenceisduetoachangelikeanincreaseordecreaseinsalesvolumeratherthanbeingduetoachangeinthemethodofcalculatingthedollaramount.

（5）Substanceoverform实质重于形式

Substanceoverformemphasizestheeconomicsubstanceofaneventeventhoughitslegalformmayprovideadifferentresult.

Itrequiresthatbusinessenterpriseshouldperformaccountingrecognition,measurementandreportinginaccordancewiththeeconomicsubstanceratherthanthelegalformofaneventortransaction.

（6）Materiality重要性

Informationismaterialifitsomissionormisstatementcouldinfluencetheresourceallocationdecisionsthatusersmakeonthebasisofanentity’sfinancialreport.Materialitydependsonthenatureandamountoftheitemjudgedintheparticularcircumstancesofitsomissionormisstatement.Decidingwhenanamountismaterialinrelationtootheramountsisamatterofjudgmentandprofessionalexpertise.

（7）Conservatism谨慎性

Conservatismdictatesthatwhenindoubt,choosethemethodthatwillbeleastlikelytooverstateassetsandincome,andunderstateliabilitiesandexpenses.

（8）Timeliness及时性

Timelinessmeanshavinginformationavailabletodecisionmakersbeforeitlosesitscapacitytoinfluencedecisions.Ifinformationbecomesavailableonlyafterthetimethatadecisionmustbemade,ithasnocapacitytoinfluencethatdecisionandthuslacksrelevance.

6.Basicaccountingelements根本会计要素

（1）Asset资产

Anassetisaresourcethatisownedorcontrolledbyanenterpriseasaresultofpasttransactionsoreventsandisexpectedtogenerateeconomicbenefitstotheenterprise.

（2）Liability负债

Aliabilityisapresentobligationarisingfrompasttransactionsoreventswhichareexpectedtogiverisetoanoutflowofeconomicbenefitsfromtheenterprise.

Apresentobligationisadutycommittedbytheenterpriseundercurrentcircumstances.Obligationsthatwillresultfromtheoccurrenceoffuturetransactionsoreventsarenotpresentobligationsandshallnotberecognizedasliabilities.

（3）owners’equity所有者权益

Owners’equityistheresidualinterestintheassetsofanenterpriseafterdeductingallitsliabilities.

Owners’equityofacompanyisalsoknownasshareholders’equity.

（4）Revenue收入

Revenueisthegrossinflowofeconomicbenefitsderivedfromthecourseofordinaryactivitiesthatresultinincreasesinequity,otherthanthoserelatingtocontributionsfromowners.

（5）Expense费用

Expensesarethegrossoutflowofeconomicbenefitsresultedfromthecourseofordinaryactivitiesthatresultindecreasesinowners’equity,otherthanthoserelatingtoappropriationsofprofitstoowners.

（6）Profit利润

Profitistheoperatingresultofanenterpriseoveraspecificaccountingperiod.Profitincludesthenetamountofrevenueafterdeductingexpenses,gainsandlossesdirectlyrecognizedinprofitofthecurrentperiod,etc.

7.Fivemeasurementattributes会计计量属性

（1）Historicalcost历史本钱

Assetsarerecordedattheamountofcashorcashequivalentspaidorthefairvalueoftheconsiderationgiventoacquirethematthetimeoftheiracquisition.Liabilitiesarerecordedattheamountofproceedsorassetsreceivedinexchangeforthepresentobligation,ortheamountpayableundercontractforassumingthepresentobligation,orattheamountofcashorcashequivalentsexpectedtobepaidtosatisfytheliabilityinthenormalcourseofbusiness.

（2）Currentreplacementcost现时重置本钱

Assetsarecarriedattheamountofcashorcashequivalentsthatwouldhavetobepaidifasameorsimilarassetwasacquiredcurrently.Liabilitiesarecarriedattheamountofcashorcashequivalentsthatwouldbecurrentlyrequiredtosettletheobligation.

（3）Netrealizablevalue可实现净值

Assetsarecarriedattheamountofcashorcashequivalentsthatcouldbeobtainedbysellingtheassetintheordinarycourseofbusiness,lesstheestimatedcostsofcompletion,theestimatedsellingcostsandrelatedtaxpayments.

（4）Presentvalue现值

Assetsarecarriedatthepresentdiscountedvalueofthefuturenetcashinflowsthattheitemisexpectedtogeneratefromitscontinuinguseandultimatedisposal.Liabilitiesarecarriedatthepresentdiscountedvalueofthefuturenetcashoutflowsthatareexpectedtoberequiredtosettletheliabilitieswithintheexpectedsettlementperiod.

（5）Fairvalue公允价值

Assetsandliabilitiesarecarriedattheamountforwhichanassetcouldbeexchanged,oraliabilitysettled,betweenknowledgeable,willingpartiesinanarm’slengthtransaction.

8.Financialstatements财务报表

（1）Balancesheet资产负债表

Abalancesheetisanaccountingstatementthatreflectsthefinancialpositionofanenterpriseataspecificdate.

（2）Incomestatement损益表

Anincomestatementisanaccountingstatementthatreflectstheoperatingresultsofanenterpriseforacertainaccountingperiod.

（3）Statementofcashflows现金流量表

Acashflowstatementisanaccountingstatementthatreflectstheinflowsandoutflowsofcashandcashequivalentsofanenterpriseforacertainaccountingperiod.

（4）Statementofchangesinowners’equity所有者权益变动表

Astatementofchangesinowners’equityreportsthechangesinowners’equityforaspecificperiodoftime.

（5）Notestofinancialstatements财务报表附注

Notestotheaccountingstatementsarefurtherexplanationsofitemspresentedintheaccountingstatements,andexplanationsofitemsnotpresentedintheaccountingstatements,etc.

9.Accountingentry会计分录

Debit:

Cash

Credit:

CommonStock

10.Basicaccountingequation根本会计等式

Assets=Liabilities+owners’equity

11.Listofpresentandpotentialusersoffinancialinformation财务信息的使用者

investors,creditors,employees,suppliers,customers,andgovern