《财务会计英语》PPT课件.ppt

FinanceVocabulary常用金融词汇A.T.M.AutomatedTellerMachine;cashdispenser BanknotePiece of paper moneyLegal tenderCurrency that cannot legally be refused as payment LoanSum of money to be returned with interest DonateGive money especially to charity;make a donation FeePayment made to a professional person InterestMoney paid for borrowing or investing money Cheque/checkWritten order to a bank to pay the stated amount from ones account LoanSum of money to be returned with interest Exchange rateThe rate at which one currency can be exchanged for another BudgetAmount of money available or needed for a specific use Cash dispenserAutomatic machine from which a bank customer may withdraw money CashierA person dealing with cash transactions in a bank,shop,etc CoinA piece of metal used as money CurrencyThe money used in a country 关于期货的英语总结 The function of futures markets is price discovery,price riskhedging,and market efficiency improving.期货市场的功能在于价格发现、价格风险规避及市场效率提高。Futures markets provide a current consensus of knowledgeable opinions about the future price of commodities or financial instruments.期货市场提供了对商品或金融工具未来价格综合信息所作出的市场判断。Hedging in futures markets is synonymous with shifting risk.期货市场上的套做交易实际上就是转移风险。Mostmarketparticipantsprefertooffsetfuturespositions,ratherthantomakeactualdelivery.期货市场的交易者大都未进行实际交割，而是对市场部位对冲了结。Partieswhohavesoldafuturescontractaresaidtohavetakenashortposition.出售期货合约的出售者被认为是处在市场空头。Futurestradingtakesplaceonlyongovernment-regulatedexchanges.期货交易只能在政府管理的交易所内进行。Ifyougoshortandthefuturespricegoesup,youlosemoney.如果你卖空而期货价格上升，你就赔钱。Futuresisoneofthetypesoffinancialfutures.外汇期货是金融期货的一种。Thefuturespriceisnotconstantuntilthecontractexpires.直到其期货合约到期之前，期货价格才稳定。Alongpositioninvolvesinflowsgreaterthanoutflowsinacurrencyandashortpositioninvolvedoutflowsgreaterthaninflows.多头是一种货币的流入大于流出，而空头指一种货币的流出大于流入。Thefinancialstatementsarethemeansofconveyingtomanagementandtointerestedoutsidersaconcisepictureoftheprofitabilityandfinancialpositionofthebusiness.Thesearethreebasicfinancialstatementswhicharereportedthefinancialpositionofabusiness:balancesheet,incomestatement,thestatementofcashflows.Balancesheetandincomestatementarepreparedataparticulardata,customarilytopreparethemattheendofeachmonth.财务报表是向管理人员和有关外界人士传送企业盈利能力和财务状况的简明情况的工具。报告一个企业财务状况的有三种基本财务报表：资产负债表，损益表和现金流量表。资产负债表和损益表是在特定日期编制的，习惯上在每个月末编制。Thestatementofcashflowsreportstheentityscashreceiptsandcashpaymentsduringtheperiod-wherecashcamefromandhowitwasspent.Itexplainsthecausesforthechangeinthecashbalance.现金流量表反映企业某个期间现金收入和支出，即现金的来源和运用。它解释现金余额变化的原因。Anenterpriseshall,initsnotes,disclosetheinformationpertinenttotheContingenciesasfollows:(1)Estimateddebts(a)Thetypesandcausesoftheestimateddebts,aswellasanexplanationfortheuncertaintyoftheoutflowofeconomicbenefits;(b)Thechangesatthebeginningandtheendoftheperiod,andthecurrentchangesintheestimateddebts;(c)Theamountofexpectedcompensationspertinenttotheestimateddebts,andtheamountofexceptedcompensationthathasbeenrecognizedinthecurrentperiod.(2)Contingentdebts(excludingthosecontingentliabilitiesthatcausedlittlepossibilityofanyoutflowofeconomicbenefits).(a)Thetypesandcausesofthecontingentdebts,consistingofthecontingentdebtsarisingfromdiscountedcommercialacceptancebillsofexchange,pendinglitigations,pendingarbitrations,andguaranteesprovidedforthedebtsofotherenterprises;(b)Anexplanationfortheuncertaintyoftheoutflowoftheeconomicbenefits;(c)Anestimateoftheexpectedfinancialeffectofthecontingentdebtsandthepossibilityofanyexpenditure.Ifitisunabletomakeanestimate,thereasonsshallbeexplained.(3)Ingeneral,noenterprisemaydisclosethecontingentassets.However,ifacontingentassetwillprobablygiverisetoaninflowofeconomicbenefitstotheenterprise,theenterpriseshalldisclosethecause,theexpectedfinancialeffect,etc.企业应当在附注中披露与或有事项有关的下列信息：(一)预计负债。1预计负债的种类、形成原因以及经济利益流出不确定性的说明。2各类预计负债的期初、期末余额和本期变动情况。3与预计负债有关的预期补偿金额和本期已确认的预期补偿金额。(二)或有负债(不包括极小可能导致经济利益流出企业的或有负债)。1或有负债的种类及其形成原因，包括已贴现商业承兑汇票、未决诉讼、未决对外提供担保等形成的或有负债。2经济利益流出不确定性的说明。3或有负债预计产生的财务影响，以及获得补偿的可能性；无法预计的，应当说明原因。(三)企业通常不应当披露或有资产。但或有资产很可能会给企业带来经济利益的，应当披露其形成的原因、预计产生的财务影响等。与或有事项相关的义务同时满足下列条件的，应当确认为预计负债：该义务是企业承担的现时义务；履行该义务很可能导致经济利益流出企业；该义务的金额能够可靠地计量。TheobligationpertinenttoaContingenciesshallberecognizedasanestimateddebtswhenthefollowingconditionsaresatisfiedsimultaneously:Thatobligationisacurrentobligationoftheenterprise;Itislikelytocauseanyeconomicbenefittoflowoutoftheenterpriseasaresultofperformanceoftheobligation;andTheamountoftheobligationcanbemeasuredinareliableway.TheCPAshouldmaintainprofessionalskepticism，applyprofessionaljudgmentreasonablytoassesstheauditriskandtodesignandperformrelevantauditproceduresinordertoreducetheauditrisktoanacceptablelevel.注册会计师应当保持应有的职业谨慎，合理运用专业判断，对审计风险进行评估，制定并实施相应的审计程序，以将审计风险降低至可接受的水平。TheCPAshoulddocumenttheworkcarriedoutandtheresultsofthestudyandevaluationoftheinternalcontrolsandtheassessmentoftheauditriskintheauditworkingpapers.注册会计师应当将研究、评价内部控制和评估审计风险的过程及结果记录于审计工作底稿。TheCPAshouldobtainanunderstandingofthecontrolenvironmentsufficienttoassesstheattitudes，awarenessandactionsoftheentitysmanagementregardinginternalcontrolsandtheirimportance.注册会计师应当充分了解控制环境，以评价被审计单位管理当局对内部控制及其重要性的态度、认识和措施。5.TheCPAshouldobtainanunderstandingofthefollowingmajorcontrolproceduressufficienttodeterminetherelevantauditproceduresreasonably：（1）theauthorizationoftransactions；（2）theassignmentofresponsibility；（3）thecontrolofsupportingdocumentsandrecords；（4）accesstoassetsanduseofrecords；and（5）anyindependentchecking.注册会计师应当充分了解以下主要控制程序，以合理确定相关的审计程序：（一）交易授权；（二）职责划分；（三）凭证与记录控制；（四）资产接触与记录使用；（五）独立稽核。现金，是指企业库存现金以及可以随时用于支付的存款。现金等价物，是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。Thetermcashreferstocashonhandanddepositsthatareavailableforpaymentatanytime.Thetermcashequivalentsreferstoshort-termandhighlyliquidinvestmentsthatarereadilyconvertibletoknownamountsofcashandwhicharesubjecttoaninsignificantriskofchangeinvalue.筹资活动，是指导致企业资本及债务规模和构成发生变化的活动。Thetermfinancingactivitiesreferstothoseactivitiesthatresultinchangesinthescaleandcompositionofthecapitalanddebtsofanenterprise.Iftheaccountingpolicyaltered,thenature,details,reasonsandeffectofthechangeoftheaccountingpolicyshallbeexplained.Ifitisunabletomakearetrospectiveadjustment,thereasonsshallbeexplained.会计政策发生变更的，应当说明会计政策变更的性质、内容、原因及其影响数；无法进行追溯调整的，应当说明原因。企业应当分期结算账目和编制财务会计报告。会计期间分为年度和中期。中期是指短于一个完整的会计年度的报告期间。Anenterpriseshallclosetheaccountsandpreparefinancialreportsforeachseparateaccountingperiod.Accountingperiodsaredividedintoannualperiods(yearly)andinterimperiods.Aninterimperiodisareportingperiodshorterthanafullaccountingyear.企业会计应当以货币计量。Accountingmeasurementshallbebasedonunitofcurrency.企业应当以权责发生制为基础进行会计确认、计量和报告。Recognition,measurementandreportingforaccountingpurposesshallbeonanaccrualbasis.企业应当按照交易或者事项的经济特征确定会计要素。会计要素包括资产、负债、所有者权益、收入、费用和利润。Anenterpriseshalldeterminetheaccountingelementsbasedontheeconomiccharacteristicsofthetransactionsorevents.Accountingelementsincludeassets,liabilities,ownersequity,revenue,expensesandprofit.Anenterpriseshallrecognize,measureandreporttransactionsoreventsbasedontheirsubstance,andnotmerelybasedontheirlegalform.企业应当按照交易或者事项的经济实质进行会计确认、计量和报告，不应仅以交易或者事项的法律形式为依据。Anenterpriseshallrecognize,measureandreporttransactionsoreventsoccurredinatimelymannerandshallneitherbringforwardnordefertheaccounting.企业对于已经发生的交易或者事项，应当及时进行会计确认、计量和报告，不得提前或者延后。企业应当分期结算账目和编制财务会计报告。会计期间分为年度和中期。中期是指短于一个完整的会计年度的报告期间。Anenterpriseshallclosetheaccountsandpreparefinancialreportsforeachseparateaccountingperiod.Accountingperiodsaredividedintoannualperiods(yearly)andinterimperiods.Aninterimperiodisareportingperiodshorterthanafullaccountingyear.Atrialbalanceispreparedfromtheaccountbalanceintheledgertoprovetheequalityofdebitsandcredits.根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。Aftertransactionsareentered,accountbalance(thedifferencebetweenthesumofitsdebitsandthesumofitscredits)canbecomputed.当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的差额）Assetsareeconomicresources,whicharemeasurablebymoneyvalue,andwhichareownedorcontrolledbyanenterprise,includingallproperty,rightsasacreditortoothers,andotherrights.Foraccountingtreatment,assetsarenormallydividedintocurrentassets,long-terminvestments,fixedassets,intangibleassets,deferredassetsandotherassets.资产是企业拥有或者控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。Provisionforbaddebtsmaybesetuponaccountsreceivableandtheprovisionforbaddebtsshallbeshownasadeductionitemofaccountsreceivableinthefinancialstatement.allreceivablesandprepaymentsshallbeclearedandcollectedontimeandshallbecheckedwithrelatedpartiedperiodically.应收账款可以计提坏账准备金。坏账准备金在会计报表中作为应收账款的备抵项目列示。各种应收及预付款应当及时清算、催收、定期与对方对账核实。Wheninventoriesareissuing,enterprisesmayaccountthemunderthefollowingmethods:first-infirst-out,weightedaverage,movingaverage,specificidentification,last-infirst-out,ect.各种存货发出时，企业可以根据实际情况，选择使用先进先出法、加权平均法、移动平均法、个别计价法、后进先出法等方法确定其实际成本。Theacquisitioncostofproperty,plant,andequipmentincludesallexpendituresreasonableandnecessarytogettheminplaceandreadyforuse.财产、厂房及设备的购置成本包括所有的合理支出和使这些资产处于可使用状态的必要支出。Profitability盈利性Incometaxreturn所得税申报表businessdecisionmaker经营决策者financialposition财务状况operatingresults经营成果Bankstatements银行对账单Physicalcounts实物盘点goingconcern持续经营historicalcost历史成本原则accountbalance账户余额sourcedocument原始凭证generalledger（account）总分类账（户）adjustingentries调整分录prepaidexpense预付费用accruedrevenue应计收入accumulateddepreciation累计折旧worksheet工作底稿Bankstatement银行对账单Insufficientfundscheck空头支票Salvagevalue残值Estimatedusefullife预计使用寿命Thedoubledeclining-balancemethod双倍余额递减折旧法Annualdepreciation年折旧Commonstock普通股Preferredstock优先股Cashdividend现金股利Stockdividend股票股利Declarationofdividend股利宣布Dividenddistribution股利分配Cost-volume-profitrelationship成本-数量-利润关系Breakevenanalysis盈亏平衡分析Contribution-margin边际贡献auditreport，auditorsreport审计报告internalauditing内部审计governmentalauditing政府审计externalauditing外部审计systemofinternalcontrol内部控制系统engagementletter委托书auditworkingpaper审计工作底稿testofcompliance符合性测试confirmationofaccountsreceivable应收账款的询证relatedpartytransactions有关当事的交易unqualifiedopinion无保留意见qualifiedopinion有保留意见adverseopinion否定意见incometaxreturn所得税申报单财务会计报告的目标是向财务会计报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，有助于财务会计报告使用者做出经济决策。Theobjectiveoffinancialreportsistoprovideaccountinginformationaboutthefinancialposition,operatingresultsandcashflows,etc.oftheenterprisetotheusersofthefinancialreports,toshowresultsofthemanagementsstewardship,andtoassistusersoffinancialreportstomakeeconomicdecisions.