注会专业英语辅导讲义

《注会专业英语辅导讲义》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

1、123考试论坛，注会考试资料、试题免费下载http://www.123kaoshi.com·123考试论坛，注会考试资料、试题免费下载·http://www.123kaoshi.com··三、会计英语讲解会计报表中英文对照123考试论坛，注会考试资料、试题免费下载http://www.123kaoshi.com123考试论坛，注会考试资料、试题免费下载http://www.123kaoshi.com123考试论坛，注会考试资料、试题免费下载http://www.123kaoshi.comAccounting123考试论坛，注会考试资料、试题免费下载http://www.123ka

2、oshi.com1.Financialreporting（财务报告）includesnotonlyfinancialstatementsbutalsoothermeansofcommunicatinginformationthatrelates,directlyorindirectly,totheinformationprovidedbyabusinessenterprise’saccountingsystem----thatis,informationaboutanenterprise’sresources,obligations,earnings,etc.2.Objectiv

3、esoffinancialreporting:财务报告的目标Financialreportingshould:(1)Provideinformationthathelpsinmakinginvestmentandcreditdecisions.(2)Provideinformationthatenablesassessingfuturecashflows.(3)Provideinformationthatenablesuserstolearnabouteconomicresources,claimsagainstthoseresources,andchangesinthem.3.

4、Basicaccountingassumptions基本会计假设(1)Economicentityassumption会计主体假设Thisassumptionsimplysaysthatthebusinessandtheownerofthebusinessaretwoseparatelegalandeconomicentities.Eachentityshouldaccountandreportitsownfinancialactivities.(2)Goingconcernassumption持续经营假设Thisassumptionstatesthattheenterprise

5、willcontinueinoperationlongenoughtocarryoutitsexistingobjectives.Thisassumptionenablesaccountantstomakeestimatesaboutassetlivesandhowtransactionsmightbeamortizedovertime.Thisassumptionenablesanaccountanttouseaccrualaccountingwhichrecordsaccrualanddeferralentriesasofeachbalancesheetdate.(3)Tim

6、eperiodassumption会计分期假设Thisassumptionassumesthattheeconomiclifeofabusinesscanbedividedintoartificialtimeperiods.Themosttypicaltimesegment=CalendarYearNextmosttypicaltimesegment=FiscalYear(4)Monetaryunitassumption货币计量假设Thisassumptionstatesthatonlytransactiondatathatcanbeexpressedintermsofmoney

7、beincludedintheaccountingrecords,andtheunitofmeasureremainsrelativelyconstantovertimeintermsofpurchasingpower.Inessence,thisassumptiondisregardstheeffectsofinflationordeflationintheeconomyinwhichtheentityoperates.Thisassumptionprovidessupport