2021-2022年收藏的精品资料英语会计.doc

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1、资产负债表 Tianhua Limited Corporation Balance Sheet As at Dec. 31, 2007 Assets Equity and Liabilities Current assets Current liabilities Cash Loan Financial assets held-for-trading Financial liabilities held-for-trading Notes receivable Notes payable Accounts receivable Accounts payable Prepaid expenses

2、 Unearned revenue Interest receivable Wages payable Dividend receivable Tax payable Other receivables Interest payable Inventory Dividend payable Current portion of long-term assets Other payables Other current assets Current portion of long-term liabilities Total of current assets Other current lia

3、bilities Non-current assets Total of current liabilities Financial assets available-for-sale Non-current liabilities Financial assets held-to-maturity Long-term loan Long-term receivable Bond payable Long-term share investment Long-term payable Investment property Restricted payable Capital assets C

4、ontingent liability Work-in-progress construction Deferred tax liabilities Construction inventory Other non-current liabilities Capital assets disposal Total of non-current liabilities Organic assets for manufactory Total of liabilities Gas assets Equity Intangible assets Issued capital Development

5、expenditure Capital reserve Goodwill -treasury share Long-term prepaid expense Surplus reserve Deferred tax assets undistributed profit Other non-current assets Total equity Total of non-current assets Total assets Total equity and liabilities 9损益表 Tianhua Limit Corporation Income Statement For the

6、year ended Dec. 31, 2007 items Revenue Cost of sales Operating tax Sales expense Administrative expense Finance expense Loss of impairment of assets +changes of fair value of assets Investment income Include: income from associates Operating profit +income from non-operating activities -expense for

7、non-operating activities Include: loss on disposal of non-current assets Profit -income tax Net profit Earnings per share 1.basic EPS 2.dilute EPS 现金流量表 Tianhua Limit Corporation Cash Flow Statement For the year ended Dec. 31 2007 Items 1.cash flow from operating activities Receipts from customers T

8、ax refunds Receipts from other business activities Cash inflow from operating activities Payments to suppliers Wages and salaries to employees Other tax payments Payments for other business activities Cash outflow for operating activities Net cash flow from operating activities 2.cash flow from inve

9、stment activities Proceeds from sell of investment Investment income Proceeds from disposal of non-current assets Proceeds from disposal of subsidiary Proceeds from other investment activities Cash inflow from investment activities Payment for purchase of capital assets Payment for investment Paymen

10、t for acquisition of subsidiary Payment for other investment activities Cash outflow for investment activities Net cash flow from investment activities 3.cash flow from finance activities Receipts from equity securities Receipts from loan Receipts from other finance activities Cash inflow from finan

11、ce activities Payment for debt Payment for dividend and interest Cash outflow for finance activities Net cash flow from finance activities 4.foreign exchange effect on cash and cash equivalent increase on cash and cash equivalent + cash and cash equivalent, beginning of year6. cash and cash equivale

12、nt, ending of year所有者权益变动表 Tianhua Limit Corporation Statement of Changes in Equity For the year ended Dec. 31 2007 items Issued capital Capital reserve -treasury share surplus reserve undistributed profit Total of equity一.balance at Dec.31, 2006 +changes in accounting policy Correction of prior yea

13、rs error 二Restated balance 三Changes （一）Net profit （二）Gain and loss direct to equity 1Changes of fair value of financial assets available for sale 2.investment income under equity method 3.income tax effect on equity 4.other (三)equity investment 1.investment from shareholder 2.Share-base payment to e

14、quity 3.other (四)profit allocation 1.surplus reserve 2.dividend 3.other (五)internal transfer of equity 1.capial reserve to issued capital 2.surplus reserve to issued capital 3.surplus reserve compensate loss4.other四Balance at Dec. 31, 2007会 计 确认 reorganization 计量 measurement 表述 presentation 揭示（附注） d

15、isclosure Chap. 1 会计基本假设 underlying assumptions 会计主体假设 separate-entity assumption 持续经营假设 continuity assumption Going-concern assumption 会计分期 accounting period 货币计量 unit-of-measure assumption 币值稳定 Nominal dollar capital maintenance assumption 会计信息质量要求 qualitative criteria 可靠性 reliability 相关性 relevanc

16、e 可理解性 understandability 可比性 comparability 实质重于形式 substance over form 重要性 materiality 谨慎性 conservatism 及时性 timeliness 会计要素 accounting elements要素 Definition Characteristics 资产 assets Assets are economic resources controlled by an entity as a result of past transactions or events from which future eco

17、nomic benefits may be obtained. 1. have future economic benefits; 2. be under the entitys current control; and 3. Result from past transactions. 负债 liabilities Liabilities are obligations of an entity arising from past transactions or events, the settlement of which will result in the transfer of us

18、e of assets, provision of services, or other yielding of economic benefits in the future. 1. require future transfer of assets or economic benefits; 2. be an unavoidable current obligation; and 3. result from past transactions 所有者权益 equity Equity is the ownership interest in the assets of an entity

19、after deducting its liabilities 收入 revenuesRevenues are increases in economic resources resulting from the ordinary activities of an entity, other than those relating to capital transaction.1. result from ordinary activities; 2. inflow of economic resources, other than relating capital transaction 3

20、. increase in equity 费用 expensesExpenses are decrease in economic resources resulting from the ordinary revenue-earning activities of an entity1. result from ordinary activities; 2. outflow of economic resources, other than relation to capital transaction 利润 profitProfit is the results of the busine

21、ss activities. revenues exceed expenses, profit expenses exceed revenues, loss会计要素的计量属性 basis of measurement 历史成本 historical cost 重置成本 replacement cost 可实现净值 net-realizable value 现值 present value 公允价值 fair value 财务报告 financial statement 资产负债表 Balance Sheet 利润表 Income Statement 现金流量表 Cash Flow Statem

22、ent 所有者权益变动表 Statement of Changes in Equity 附注 notes Disclosure notes Chap. 2 货币资金 monetary assets 现金 cash 银行账户 bank account 现金等价物 cash equivalent Chap. 3 金融资产 financial instruments 以公允价值计量且变动计入当期损益的金融资产 Measure at fair value through profit or loss 交易性金融资产 held for trading 指定为以公允价值计量且变动计入当期损益的金融资产 I

23、dentified as at fair value through profit or loss 持有到期投资 Held-to maturity investment 贷款和应收账款 Loans and receivables 可供出售金融资产 available-for-sale financial assets 减值 impairment 减值损失 impairment loss Chap. 4 存货 inventory 存货的种类：Classification of inventory 原材料 raw materials inventory 在产品 work-in-progress i

24、nventory 半成品 component parts 产成品 finished goods inventory 商品 merchandise inventory 周转材料 supplies inventory 发出存货的计量 cost flow assumption 先进先出法 first-in-first-out (FIFO) 后进先出法 last-in-first-out (LIFO) 移动加权平均法 moving-average unit cost 全月一次加权平均法 weighted-average system 个别计价法（具体辨认法） specific identificati

25、on 期末存货的计量 ending balance of inventory 成本与可变现净值孰低 lower-of cost-or-market value Net-realizable value 存货跌价准备 Allowance to reduce inventory to LCM 资产减值损失存货减值损失 loss of impairment on assets - loss of impairment on inventor Chap. 5 长期股权投资 long-term investment share Investment in subsidiary * 成本法 cost me

26、thod 权益法 equity method 投资收益 investment income 可转换 convertibleChap. 6固定资产 capital assets在建工程 wok-in-progress construction折旧 amortization平均年限法 straight-line-method工作量法 unit-of- production双倍余额递减法 declining-balance method年数总和法 sum-of-the-years-digits method后续支出 subsequent expenditure资本化 capitalized cost

27、费用化 expensed cost处置 retirement and disposal持有待售的固定资产 capital assets held for sale固定资产清理 disposal of capital assets固定资产减值准备 allowance of impairments on capital assetsChap. 7 无形资产 intangible assets 专利权 patents 非专利技术 industrial design registration 商标权 trademarks and trade name 著作权 copyright 特许权 franchi

28、se rights 土地使用权 rights of using land Chap. 8 投资性房地产 investment property / profitable estate Chap. 9 非货币性资产交换 non-monetary assets exchange 商业实质 commercial substance Chap. 10 资产减值 assets impairment 估计 evaluation 资产组 assets group cash generate unit 商誉 goodwill Chap. 11 负债 liabilities 流动负债 current liabi

29、lities 非流动负债 non-current liabilities 初始计量 initial measurement 辞退福利 fire fringe 进口 import 出口 export 可转换公司债券 convertible bond Chap. 12 所有者权益 equity 实收资本 issued capital 资本公积 capital reserve 股本溢价 share premium 留存收益 retained earnings 未分配利润 distributed profit Chap. 13 完工百分比法 percentage of completion metho

30、d 建造合同 construction contract 直接法 direct method 间接法 indirect method 分部报告 segment report 关联方 related party 租赁 lease 担保 guarantee Chap. 15 或有事项 contingencies 或有资产 contingent assets 或有负债 contingent liabilities 亏损合同 onerous contract Chap.16 重组 reorganization /resutruction Chap. 18 借款费用 borrowing costs bo

31、rrowing expenditure 溢价 premium 折价 discount 资本化 capitalize costs Chap. 20 所得税 income tax 计税基础 tax base 永久性差别 permanent difference 暂时性差别 temporary difference 应纳税暂时性差异 taxable temporary differences 可抵扣暂时性差异 deductible temporary difference 递延所得税资产 deferred tax assets 递延所得税负债 deferred tax liabilities Cha

32、p. 21 外币折算 translation of foreign currency 外币交易 foreign currency transactions 外币财务报表折算 translation of foreign currency financial statement 即期汇率 current exchange rate 远期汇率 future exchange rate 通货膨胀 inflation Chap. 22 出租人 lessor 承租人 lessee 经营租赁 operating lease 融资租赁 finance lease / capital lease 售后租回 s

33、ale and leaseback Chap. 23 会计政策、会计估计变更和差错更正 Changes in accounting policies, changes in accounting estimates and corrections of errors 会计估计 Accounting estimates Chap. 24 资产负债表日后事项 Events after the balance sheet date 调整事项 Adjusting event 非调整事项 Unadjusting event 利润分配 profit allocation 以前年度损益调整 retained

34、 earnings-prior year adjustment Undistributed profitprior year adjustment Chap. 25 企业合并 corporate combination 长期股权投资 long-term investment-share Investment in subsidiary * Chap. 26 合并财务报表 consolidated financial statement Consolidated Balance Sheet Consolidated Income Statement Consolidated Cash Flow Statement Consolidated Statement of Changes in Equity