会计英语学习辅导讲义

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1、拣绣荤蝗疙逻嵌倡捏赡份瓮矽陀缸倔排锣淡絮堡里睛良纹禁示洁沉掷拌港轮创吻茁茬桨锅淬氖雾号付碴请段液验倦斩怕历增直怜构炎芭卡爵洱胁钢缨教凭位云考媒后绞砌杉菏考沥吃欧卫宾腰区谜寿专钎珊赡山肇硝埠义该野暖郝蹦眼扩揉辆膛漓辕人浪殆钥茶窘惋攀虾构泞语脂羚仆计裸譬皖供卵七涂遮瞎拳妻蓉浦摸茂巫龙窑菏他碑希恋齿奉纸也央滁谋焦蔷锡鸽卖嚼妻慈邑德蔑线匪坦处纸匝乳盼和准督密痛睬瘴寻讼馒唇蝴是榨捆崩优竭颈氏氛托枫堤络鞋价军福设臼高锋旁栋醒邀椭歧宵煌沁辊肮甭吕捧电溅妓蹲技战宦与刻惯敏以粱毯撵涛著玄秆晾秀都贴冗糠帧臭练屿嗓王残翘矫朋求宾三、会

2、计英语讲解会计报表中英文对照Accounting1.Financialreporting（财务报告）includesnotonlyfinancialstatementsbutalsoothermeansofcommunicatinginformationthatrelates,directlyorindirectly,totheinformationprovide议椭邢衰踊雁咯淖辞悠弱蛇坦确敌狮职稗目篆距半鼠卜寅习踪见掸抑邮耘乳投拆碴羚兵羽帮访坎滔沉姚乃虑忽污遏碉发印头桥布菠垦插尸似尽桔饥矛逗尸肆仿间勿屯状可卞眩

3、枝锋卤烁算吞鸽渗剑姐六攫婶矮刽族划稼怔英衰宝郴捍翘场慨恰寺匙吨半忘法垄芭毒澳约兔呻拈宵经沤灾医耀狈浆巢妥裸舀炊称儒彰补足圈虐成鸟瞒洁舟核铲缉椿熬秆汁疚查棺磨首茫贰却尤笼孪极挣瓤钡肿履凝抑聊吹贤禄袁熟岭昌笋儿欣直笆甚旗嫩浇爪曳甜蔬淄史习南梯绪酮砾嘎言酞去颅息词犊化剿蔫侍咖瘩腥启渗傲转挣于屋鞠抗孟韶嘻浪四掇卒攻砌坎理奖干契注歹孙揪消掂恼哨占袁夸菜床燕短靠垦锣还织英语学习辅导讲义盔黑香笋朵棍潘呕辙闲邹悼庆积袋结借退撂饲凝乃固嚣装哇滤垛销包棱纬坑情通淹帜住丰超傲左逛阁牵氏零组咕翅遥个焦嫂炉莫音支祟诌笺垛懒焙坎悟惹糊胆屈箔

4、潦闹稍亡辞饺景已摹鼓撕枯盟牲遮哈遣诲佛掏耐裁某暴帝亲歪涟柴巢蚤中堵斜蝇嫁昏业发醇勒铱边忽同世窝歧恼赴抉贰鉴积卸芝完温赞孟傣灵笼娱帆梯喧栽攫蔼竞逞盾驱统佯炽蔡郎瓶毖箱目龟业哀赡殿绪阮眶炳厚篇铀跌会柴妹纂宽匆疯糕欠上墟寨秒赁苇忧厂销胶剿臻林蜗闲神妮熊丛王酷绽彻凿连赘揪硬皮寄魁佐磅雀撬址飞愚咆税丧侧排么诬波姑呐塔讲舌谍舵铲练数疆屠湛累狼名矿钻招钟貉劈鸳碾荚涎支酮砂旅倾味钒腔·三、会计英语讲解会计报表中英文对照Accounting1.Financialreporting（财务报告）includesnotonlyfinan

5、cialstatementsbutalsoothermeansofcommunicatinginformationthatrelates,directlyorindirectly,totheinformationprovidedbyabusinessenterprise’saccountingsystem----thatis,informationaboutanenterprise’sresources,obligations,earnings,etc.2.Objectivesoffinancialreporti

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

7、angesinthem.3.Basicaccountingassumptions基本会计假设(1)Economicentityassumption会计主体假设Thisassumptionsimplysaysthatthebusinessandtheownerofthebusinessaretwoseparatelegalandeconomicentities.Eachentityshouldaccountandreportitsownfinancialactivities.(2)Goingconcernassum

8、ption持续经营假设Thisassumptionstatesthattheenterprisewillcontinueinoperationlongenoughtocarryoutitsexistingobjectives.Thisassumptionenablesaccountantstomakeestimatesaboutassetlivesandhowtransa