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ID:35246997
大小:155.00 KB
页数:18页
时间:2019-03-22
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1、会计报表中英文对照Accounting1.Financialreporting(财务报告)includesnotonlyfinancialstatementsbutalsoothermeansofcommunicatinginformationthatrelates,directlyorindirectly,totheinformationprovidedbyabusinessenterprise’saccountingsystem----thatis,informationaboutanenterprise’sresources,obligations,earnings,e
2、tc.2.Objectivesoffinancialreporting:财务报告的目标Financialreportingshould:(1)Provideinformationthathelpsinmakinginvestmentandcreditdecisions.(2)Provideinformationthatenablesassessingfuturecashflows.(3)Provideinformationthatenablesuserstolearnabouteconomicresources,claimsagainstthoseresources,andc
3、hangesinthem.3.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Thisassumptionstates
4、thattheenterprisewillcontinueinoperationlongenoughtocarryoutitsexistingobjectives.Thisassumptionenablesaccountantstomakeestimatesaboutassetlivesandhowtransactionsmightbeamortizedovertime.Thisassumptionenablesanaccountanttouseaccrualaccountingwhichrecordsaccrualanddeferralentriesasofeachbala
5、ncesheetdate.(3)Timeperiodassumption会计分期假设Thisassumptionassumesthattheeconomiclifeofabusinesscanbedividedintoartificialtimeperiods.Themosttypicaltimesegment=CalendarYearNextmosttypicaltimesegment=FiscalYear(4)Monetaryunitassumption货币计量假设Thisassumptionstatesthatonlytransactiondatathatcanbeex
6、pressedintermsofmoneybeincludedintheaccountingrecords,andtheunitofmeasureremainsrelativelyconstantovertimeintermsofpurchasingpower.Inessence,thisassumptiondisregardstheeffectsofinflationordeflationintheeconomyinwhichtheentityoperates.Thisassumptionprovidessupportforthe"HistoricalCost"princi
7、ple.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:meansthatinformationhasbeenobject
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