会计英语资产负债表及利润表

会计报表中英文对照AccountingFinancialreporting（财务报告）includesnotfinancialstatementsbutalsoothermeansofcommunicatinginformationthatrelates,orindirectly,totheinformationbyabusinessenterprise’saccountingsystem----thatis,informationanenterprise’sresources,earnings,etc.Objectivesoffinancial财务报告的目标Financialreportingshould:(1)Provideinformationthathelpsinmakinginvestmentandcreditdecisions.(2)Provideinformationthatenablesassessingfuturecashflows.(3)Provideinformationthatenablesuserstolearnabouteconomicresources,claimsagainstthoseresources,andchangesinthem.3.Basicaccountingassumptions基本会计假设(1)Economicentity会计主体假设Thisassumptionsimplythatthebusinessandtheownerthebusinessaretwoseparatelegalandentities.Eachentityshouldaccountandreportitsownfinancialactivities.(2)Goingconcernassumption持续经营假设Thisassumptionstatestheenterprisewillcontinueinoperationlongenoughtocarryoutitsexistingobjectives.Thisassumptionenablestomakeestimatesassetlivesandhowtransactionsmightbeamortizedovertime.Thisassumptionenablesanaccountanttouseaccountingwhichrecordsaccrualanddeferralasofeachbalancesheetdate.(3)Timeperiodassumption计分期假设Thisassumptionassumestheeconomiclifeofabusinessbedividedintoartificialtimeperiods.Themosttypicaltimesegment=CalendarYearNextmosttypicaltimesegment=FiscalYear(4)Monetaryunitassumption货币计量假设Thisassumptionstatesonlytransactiondatathatcanexpressedintermsofmoneybeincludedintheaccountingrecords,andtheunitofmeasureremainsrelativelyconstanttimeintermsofpurchasingInessence,thisassumptiontheeffectsofinflationordeflationintheeconomyinwhichtheentityoperates.Thisassumptionprovidesforthe"HistoricalCost"principle.Accrual-basisaccounting责发生制会计Qualitativecharacteristics会计信息质量特征(1)Reliability可靠性Foraccountinginformationbereliable,itmustbedependableandtrustworthy.Accountinginformationisreliabletheextendthatitis:Verifiable:meansthatinformationbeenobjectivelydetermined,arrivedorcreated.Morethanonepersoncouldconsiderthefactsofasituationandreachasimilarconclusion.Representationallyfaithful:somethingiswhatitisrepresentedtobe.Forexample,ifamachinelistedasafixedassetonthebalancesheet,thenthecompanycanprovethatthemachineexists,isownedbythecompany,isinworkingcondition,andcurrentlybeingusedtosupportrevenuegeneratingactivitiesofthecompany.Neutral:meansthatinformationispresentedinaccordancewithgenerallyacceptedaccountingprinciplesandpractices,andwithout(2)Relevance相关性Relevantinformationiscapableofmakingadifferenceintheofusersbyhelpingthemtoevaluatethepotentialeffectsofpast,present,orfuturetransactionsothereventsonfutureflows(predictivevalue)ortoconfirmorcorrectpreviousevaluationsvalue).(3)Understandability可解性Understandabilityisthequalityofinformationthatenableswhohaveareasonableknowledgeofbusinessandeconomicactivitiesfinancialreporting,andwhostudytheinformationwithreasonabletocomprehenditsmeaning.(4)Comparability可比性Comparability:suggestsaccountinginformationthathasbeenmeasuredandreportedinasimilarbydifferententerprisesshouldcapableofbeingcomparedbecauseoftheenterprisesisapplyingsamegenerallyacceptedaccountingprinciplesandpractices.Consistency:suggestsanentityhasusedtheaccountingprincipleorpracticefromoneperiodanother,therefore,ifthedollaramountreportedforacategoryisdifferentoneperiodtothenext,chancesarethatthedifferenceisdueachangelikeanincreaseordecreasesalesvolumeratherthanbeingdueachangeinthemethodcalculatingthedollaramount.(5)Substanceoverform实重于形式Substanceoverformemphasizestheeconomicofaneventeventhoughitslegalformmayprovidedifferentresult.Itrequiresthatbusinessshouldperformaccountingmeasurementandreportinginaccordancewiththeeconomicsubstanceratherthelegalformofaneventortransaction.(6)Materiality重要性Informationismaterialifitsomissionormisstatementinfluencetheresourceallocationdecisionsthatusersmakeonthebasisofanentity’sfinancialreport.Materialityonthenatureandamounttheitemjudgedintheparticularofitsomissionmisstatement.Decidingwhenanamountmaterialinrelationtootheramountsisamatterofjudgmentandprofessionalexpertise.(7)Conservatism慎性Conservatismdictateswhenindoubt,choosemethodthatwillbeleastlikelytooverstateassetsandincome,andunderstateliabilitiesandexpenses.(8)Timeliness及性Timelinessmeanshavinginformationavailabletodecisionmakersbeforeitlosesitscapacitytoinfluencedecisions.Ifinformationavailableonlyafterthetimethatadecisionmustbemade,ithasnocapacitytoinfluencethatdecisionandthuslacksrelevance.6.Basicaccountingelements基本会计要素(1)Asset资产Anassetisaresourceisownedorcontrolledbyanenterpriseasaresultofpasttransactionseventsandisexpectedtogenerateeconomicbenefitstheenterprise.(2)Liability负债Aliabilityisapresentobligationarisingfrompasttransactionsorwhichareexpectedtogiverisetoanoutflowofeconomicbenefitsfromtheenterprise.Apresentobligationisadutycommittedbytheenterpriseundercurrentcircumstances.Obligationswillresultfromtheoccurrencefuturetransactionsoreventsnotpresentobligationsandnotberecognizedasliabilities.(3)owners’equity所有者权益Owners’equityistheinterestintheassetsanenterpriseafterdeductingallitsliabilities.Owners’equityofacompanyisalsoknownasshareholders’equity.(4)Revenue收入Revenueisthegrossinflowofeconomicbenefitsfromthecourseofordinaryactivitiesthatresultinincreasesinequity,otherthanthoserelatingtocontributionsfromowners.(5)Expense费用Expensesarethegrossoutflowofeconomicbenefitsfromthecourseofordinaryactivitiesthatresultindecreasesinowners’equity,otherthanthoserelatingtoappropriationsofprofitstoowners.(6)Profit利润Profitistheoperatingofanenterpriseoveraspecificperiod.Profitincludesthenetamountofrevenuedeductingexpenses,gainsandlossesdirectlyinprofitofthecurrentperiod,etc.7.Fivemeasurementattributes会计计量属性(1)Historicalcost历史成本Assetsarerecordedtheamountofcashorcashequivalentspaidorthefairvalueoftheconsiderationgiventoacquirethematthetimeoftheiracquisition.Liabilitiesrecordedattheamountofproceedsorassetsreceivedinexchangeforthepresentobligation,ortheamountpayablecontractforassumingthepresentobligation,attheamountcashorcashequivalentsexpectedbepaidtosatisfytheinthenormalcourseofbusiness.(2)Currentreplacementcost现时重置成本Assetsarecarriedattheamountofcashorcashequivalentsthatwouldhavetobepaidifasameorsimilarassetwasacquiredcurrently.arecarriedattheamountcashorcashequivalentsthatwouldbecurrentlyrequiredtosettlethe(3)Netrealizablevalue可实现净值Assetsarecarriedattheamountofcashorcashequivalentsthatcouldobtainedbysellingtheassetintheordinarycourseofbusiness,theestimatedcostsofcompletion,theestimatedsellingcostsandrelatedpayments.(4)Presentvalue现值Assetsarecarriedatthepresentdiscountedvalueofthefuturenetcashinflowsthattheitemisexpectedtogenerateitscontinuinguseandultimatedisposal.Liabilitiesarecarriedthepresentdiscountedvalueofthefuturenetcashoutflowsthatareexpectedtoberequiredtosettleliabilitieswithinthesettlementperiod.(5)Fairvalue公价值Assetsandliabilitiescarriedattheamountforwhichanassetcouldbeexchanged,oraliabilitybetweenknowledgeable,willingpartiesinanarm’slengthtransaction.8.Financialstatements财报表(1)Balancesheet资产负债表Abalancesheetisanaccountingstatementthatreflectsfinancialpositionofanenterpriseataspecificdate.(2)Incomestatement损表Anincomestatementisanaccountingstatementreflectstheoperatingresultsofanenterpriseforcertainaccountingperiod.(3)Statementofcashflows现金流量Acashflowstatementisanaccountingstatementthatreflectstheinflowsandoutflowsofcashandcashequivalentsofanenterpriseacertainaccountingperiod.(4)Statementofchangesowners’equity所者权益变动表Astatementofchangesinowners’equityreportsthechangesowners’equityforaspecificoftime.(5)Notestofinancial财务报表附注Notestotheaccountingstatementsarefurtherofitemspresentedintheaccountingstatements,andexplanationsofitemsnotpresentedintheaccountingstatements,etc.9.Accountingentry计分录Debit:CashCredit:CommonStock10.Basicaccountingequation本会计等式Assets=Liabilitiesowners’equity11.Listofpresentandpotentialusersoffinancialinformation务信息的使用者investors,creditors,employees,suppliers,customers,governmentalagencies.DefinitionsFourCategoriesFinancialAssetsAfinancialassetorliabilityheldfortradingisonethatwasacquiredorincurredprincipallyforthepurposeofgeneratingaprofitfromshort-termfluctuationsinpriceordealersmargin.Afinancialassetshouldbeclassifiedasheldfortradingif,regardlessofwhyitwasacquired,itispartofaportfolioforwhichthereisevidenceofarecentactualpatternofshort-termprofit-taking.Derivativefinancialassetsandderivativefinancialliabilitiesarealwaysdeemedheldfortradingunlesstheyaredesignatedandeffectivehedginginstruments.Held-to-maturityinvestmentsarefinancialassetswithfixedordeterminablepaymentsandfixedmaturitythatanenterprisehasthepositiveintentandabilitytoholdtomaturityotherthanloansandreceivablesoriginatedtheenterprise.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。一项金融资产不因何种原因购置，如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短期收益，则该金融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融负债，除非它们被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，且企业明确打算并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在内，而应归类为为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应包括在持有至到期的投资内，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）持有到期日的投资；（3）为交易而持有的金融资产。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）产生的无形产应予确认：1.完成无形资产,使其能使用或销,在技术上可行2.有意成该无形资产并使用或销售它；3.有能使用或销售该无形资产；4.该无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资产的有用性；5.有足的技术、财务资源和其他资源支持以完成该无形产的开发,并使用或销售该无形资产；6.对归于该无形资产开发阶段的支出能够可靠地计量DevelopmentPhaseAnintangibleassetarisingfromdevelopment（orfromthedevelopmentphaseofaninternalproject）shouldberecognisedif,andonlyif,anenterprisecandemonstrateallofthefollowing：（a）thetechnicalfeasibilityofcompletingtheintangibleassetsothatitwillbeavailableforusesale；（b）itsintentioncompletetheintangibleassetuseorsellit；（c）itsabilityuseorsellintangibleasset；（d）howtheintangibleassetwillgenerateprobablefutureeconomicbenefits.Amongotherthings,theenterpriseshoulddemonstratetheexistenceofamarketfortheoutputoftheintangibleassetortheintangibleassetitselfor,ifitistobeusedinternally,theusefulnesstheintangibleasset；（e）theavailabilityofadequatetechnical,financialandotherresourcestocompletethedevelopmenttouseselltheintangibleasset；（f）itsabilitytomeasuretheexpenditureattributabletotheintangibleassetduringitsdevelopmentreliably1资assets11~12流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113

银行存款cashinbanks在途现金cashintransit约当现金cashequivalents其它现金及约当现金othercashcashequivalents112短期投资short-terminvestment短期投资-股票short-terminvestmentsstock短期投资-短期票券short-terminvestments-short-termnotesbills1123

短期投资-政府债券short-terminvestments-governmentbonds

短期投资-受益凭证short-terminvestments-beneficiarycertificates短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestmentsother1129

备抵短期投资跌价损失allowancereductionofshort-terminvestmentmarket113应收票据notesreceivable应收票据notesreceivable应收票据贴现discountednotesreceivable1137应收票据-关系人notesreceivable-relatedparties1138

其它应收票据othernotesreceivable1139备抵呆帐－应收票allowanceforuncollec-tibleaccounts-notesreceivable114应收帐款accountsreceivable应收帐款accountsreceivable应收分期帐款installmentaccountsreceivable1147应收帐款-关系人accountsreceivable-relatedparties1149备抵呆帐－应收帐allowanceforuncollec-tibleaccountsaccountsreceivable118其它应收款otherreceivables1181

应收出售远汇款forwardexchangecontractreceivable1182应收远汇款-外币forwardexchangecontractreceivableforeigncurrencies1183买卖远汇折价discountonforwardex-changecontract应收收益earnedrevenuereceivable应收退税款incometaxrefundreceivable其它应收款-关系人otherreceivables-relatedparties其它应收款-其它otherreceivables-other备抵呆帐-其它应收款allowanceforuncollec-tibleaccountsotherreceivables121~122存货inventories商品存货merchandiseinventory寄销商品consignedgoods12131219

在途商品goodsintransit备抵存货跌价损失allowanceforreductionofinventorymarket制成品finishedgoods寄销制成品consignedfinishedgoods1223副产品by-products1224

在制品workinprocess委外加工workinprocessoutsourced原料rawmaterials物料supplies在途原物料materialsandsuppliesintransit备抵存货跌价损失allowanceforreductionofinventorymarket125预付费用prepaidexpenses预付薪资prepaidpayroll预付租金prepaidrents1253

预付保险费prepaidinsurance用品盘存officesupplies预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128~129其它流动资产othercurrentassets进项税额VATpaid(inputtax)留抵税额excessVATpaid(oroverpaidVAT)暂付款temporarypayments代付款paymentonbehalfothers员工借支advancestoemployees存出保证金refundabledeposits受限制存款certificatedeposit-restricted递延所得税资产deferredincometaxassets递延兑换损失deferredforeignexchangelosses业主(股东)往来owners'(stockholders')currentaccount1294同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassetsother13基金及长期投资fundsandlong-terminvestments131基金funds偿债基金redemptionfund(orsinkingfund)改良及扩充基金fundforimprovementexpansion1313

意外损失准备基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132长期投资long-terminvestments长期股权投资long-termequityinvest