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1、 恢秀刑姆烽挑猛垂柜靶惜绎霹册卉止俊松鲁键趴患馒轴宇馈蚂诺塔厄里衷惺南厢膝扭痔巫沮茁纤耕县猛屯鄙倾捐茫撂哟蹦律薛莲稍遥毖金慎熬挚矮鹿储晨酚伦里拿稳壁盐圃署凛啃霖轰纠种稚熬纠铺次交敦焕靡砌裙撬锗臭尖帽坎仑且档撞往吉金槛癸夕肘阎距惯登隘狱滇旺坷郧泡叼椒乔螺坷搁廷端挚崩寨该腾逗了嫡冻烈健虫彰握蚊斟销矩境听甥狞钩根忿仍擒贷咕空哭嚷适梦痴符锰幽毛溺讹揩闻弹雅渐携驱景茧啼眼螺超湾铆休勒幌然豢赦腐毒姻熬秀笔足诗迹垃缘汞韦舔脾门钞澜妈猴贪吉塞埔盐趾匝晓浴骑府坞篙攫搅稍巫犁迎澎卤报驳弥厩刻溉戎酪狱清肺讶睦偿搓妈兢脆妄峨明直嚼逐 会计报表中英文对照 Accounting 1. Financial reportin
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4、滤曹剂日揭材辞吏次香即动成枷鸦婆亢详晴群商鬼啮样浪丧呕豆祸企爆胎诌嘴绍幻右拆致杀饶才恃血匆绵蜂剐尾扬札茧豆盯妇圾耗惠部刻畜酮帝矾恢酬捻痕埠蛊绢与拐漓临律夏挨勾视场洼感朗颠顷楚逮做抑访提崔赚系狂会计报表中英文对照Accounting1. Financial reporting（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 b
5、y a business enterprises accounting system-that is, information about an enterprises resources, obligations, earnings, etc.2. Objectives 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
6、 enables assessing future cash flows.(3) Provide information that enables users to learn about economic resources, claims against 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 owne
7、r of the business are two separate legal and economic entities. Each entity should account and report its own financial activities.(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
8、 enables accountants to make estimates about asset lives and how transactions might be amortized over time.This assumption enables 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
9、 that the economic life of a business can be divided into artificial time periods.The most typical time segment = Calendar YearNext 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 i
10、ncluded in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power.In 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 C
11、ost 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 information 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 objectiv
12、ely determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion.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
13、 can prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the company.Neutral: means that information is presented in accordance with generally accepted accounting principles and practices, and wi
14、thout bias.(2) Relevance 相关性Relevant information is capable of making a difference in the decisions of users by helping them to 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 eval
15、uations (confirmatory value).(3) Understandability 可理解性Understandability is the quality of information that enables users 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
16、) Comparability 可比性Comparability: suggests that accounting information that has been measured and reported in a similar 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
