会计英语资产负债表及利润表.pdf

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1、-会计报表中英文对照-A Aountountngng-1.Fincl eorin（财务报告)inludes not oly inancia sttmntsbut alsoher means o cmunicatng infomation tharats,dirct o indirectly,to he infmaon oided yabusnss eterpre ounti sm-hat is,ioatio about anenterrise rsurces，liatns，earning，ec.2 bjectives o fancal reportn:财务报告的目标Fiancial retng

2、sould：)(ovide infrmation tat hep in mkninvetmnt n redi cios.)(Prov nformaion enbles ssessinutur cash flws.3(）Provide iformatntt enaless o learn abu ecoomic resoes，clims agains thse resours，andhanes in the.3.Bsic acouing assmpts基本会计假设(1）cnomi eny assumption 会计主体假设Tis assumtonsimply systhat te businss

3、 nd he ownerofte busines ae tw seprateegand econo eities.Ech ti sould accunt andreprt i n fnancial activiies)2(Ging concrasmpton持续经营假设his sumpinstate tat h eterprie illntne inprion ngnough to cary t is exisngobjetsThs assuption nbleaccoutants to masiae buasset lies and hw rnsatiiht be aortzedover im

4、e.Th asmtio nesan accountan touse ccral accountngwhicreos accualn defera entris of aalnce shetate.)3(Tepero assumptio 会计分期假设This asptinasuestha e cnmi life of a buiess can be ivedint aifcialtie peiods.The mottyicltmesegment=CalndaYarext mot typcal ime segmnt=Fscl Year)4（Mnetary uni spion 货币计量假设Tis a

5、ssuption sts that only transain dat thatn beeresed iters o moneyb inluded iheaccounting records,andh unitof easrerins rlaelconstant oertimein term f puchasing owr.Inesence,isassumptndisregard t ffectsof ifion or deflatinine eono in which the ntty oeaes.Tisumptioovdes upt r tHistoal Cos princile.4.cr

6、u-basisccng权责发生制会计5.alittive chrceristis 会计信息质量特征)(Reliabiliy 可靠性Fr cuntinginformatin torlble，it ust be eedaeandtrutrty.Auntig informatio is relibleto thextnd tt it is:Vrifible：means tatinformaon s ben ojevletrmned,arried t,or rete.Me tn one rson culdconsiderthefcso a situatio and reac a smiar-clusn

7、epresentationallfaithu：tt soethng s what iti ereeted tob.Fr mle,i ane ilitea a fid ase on the lancst,ththe pany ve that he macie ist,is wned by te company，i norkng coditin,andiscurnty eing sd to suport te eveneratng actiitie of he ompany.Netal:me that ifton isresentdiorancwith genallycepte acouting

8、pricipes and pract es,andwithut ias.（2)Reeane 相关性Relevntinrmatn is capabf king a iffre n theesions o sers by helping thm t valuae th pentilefectsof pas,preset,r fuu traatios rohereventsn futureca lows(pediti valu)or toofim or coretteirpeviousevalations(confrmaoryvlue).3(）ndetanaility可理解性nderstandait

9、y i tequality f inforaiotat enables users w o hve a reasonblknowede ofbusneand eonic atiities and ianial repotn，nd whosu the iormaton with reaobl diigc,o ompendit meang.(4）Comparalit 可比性Copabilty:sggest tht accuntin ifrmationthat has bmeasure nd rprt inasiilar mannr by dfret ntepres uld b caablof bi

10、n cmprd ecause ec ofteenrprie plyingthe same geraly cepted accounn princles and practiceConitency:suggs tha an ntityhue the sae acconingprinciplo prticefro one perod nothe,therefre,fte dolar mountpored for actegory is diffrentfrom on eriod to the x,the chancare thattdiffernce is e to cang likea inra

11、sereceae in sales omeratertan ben due to a change in the etod of calultin th dllaramoun.(5)Subtance over form实质重于形式Substace or fr pasies theeconicsustance f a eet vhogh islea form ma provde a difeentesu.It requires that b sins nrps shoudpefom aoingecogition,measurentand reporig accoacewith theeconoc

12、 sutac ahr tanthell frm of event rtracto.（6)Mariaiy 重要性foration ismateial if tsomission or isttemenculd inflnce thersource alocain eisinstha sers ake on the bass of anetiys inncial report.Materialitydepedn th nure ad amount o he i judged n hep-rticulr cicunc of itsmison or misstatemnt.Decinghanaois

13、ateria in rtin o ohe amoutsia tter of udgmen a professionalexertise（）Conservtis谨慎性oseatism dicate thtwen in oubt，chose thethd tatwil be leastikeyto oerstae astsandincome,and uersate lialiis and expense.(8）Timelies 及时性Timelin means hving infrmatinavilbl t ecsiomakersbeore t lse ts capiyto inflene dec

14、sons.Iffrmation become available onlyfer the timettdcisn must bemade,it haso cpacity nuecetat deiion ad thus lcks relnce.sic accounting elemens 基本会计要素(1)Aset 资产Aassets a rsour tat wne or controld b anenterrie as a esult ofpasttrasactonsoeventsan is exected o geneate eomic befits to te enterise.（）Lia

15、bility 负债 liaiityis aprse oliaionrisn from past transations reens wih ae epeed togve rs to an otow ocono eefts from te nepse.A prest obaionis duy commttd by the ntrprse under crrentirumstanesObligions tat wilresul from the occurreneoffutur tranactions or eenre not pr st bliionsandshalnt be rconize a

16、liailites.)(oers equty 所有者权益Owners equity istresdulteres in he asss of anenteise aferdductl itsibitie.Ownerseuity of a omanis onown as shar holes quiy.(4)Reenue 收入Revnuse grssinflw ecnmic beefits derivedfrm te cse f ordinry actvities at rsut inincrses in equt,oer tan tose reaing to ribuin fro owners

17、.(5)Epens 费用Expenses athe gross outflw o ecnomc bneits rstfrm the cuse of orinay ativis hatesult idecreaenowners euty,otrthan hse rltingt appropriains ofprofts to wners.）6（Prfit 利润Prit sthe perang resul o a enterprie ve seii acuting eriod.Profi ncludes the nt amount of reenue fer ddtig exenses,gansa

18、d losses d rectly reognize in rof of the curre prio,et.Fivemearemen attbtes 会计计量属性(1)Hstori cot 历史成本Asts re recoredat eamontof cashrcs euivens paid or te fr al o te considrtin gvetoauire temtte timeof their aquisition.-Laiis are ecrded athe aut of proeeds or asses reevd in exhange orthe presentoblig

19、atin,or te aont payable nder onrct for assumig te present obligaion，oat he amontof or cah equvalen expected be paid satif theliaiit henomlcours o uinss.(2)rrent rplacemen cot现时重置成本ssets are carried at heamont as or asheuvalen that wul ave t paid if a saeor similar asset wasacquird urrently.Liailitie

20、are arred at thmountfsor cshequvalt tatwoud e crently reqired tostleth obligation（3)et realizblevaue 可实现净值Asset are caridatte aout of cash or cash e uiaents tat could obaid by seling theasset in e ordinary coure of bsinss，less he est ts f omleio,he estiatedselling costsand relaedtx ayms.（4)Pres vaue

21、现值Asets are carrd at the psent dscound al of the fure ne ca inflos tha hee xecte to eratfro itscntu useand ltimate dposa.Lablitisare carriedatthe preset dscuned val of he futrenetcashutflo tareexpeted o be requrd tosettle th liabities witin th expete settleent eio.)5(Fairalue 公允价值Assetand liblie are

22、 crried at te amunt frwhich aaset culdbe exchanged,a liaility ette,betwen kowledgeabl,wiinparties in an arms egth trasction.8.Financial sttements 财务报表)1(Baanc eet 资产负债表 alaceheeisn cconting tateet thareflec he inanciaositon fan entrpse at a spcdt.（)Incomestateent 损益表An ince stament is a accuntin stt

23、emet rfecshoperag resls of n enterprie for a certaicuntinperio()Sttemnt of s fow 现金流量表Acahflw sttnisa accoutig staen that refles te inflowanoutflowso asand ch quiaets fanentepris for a cert acountingeriod)(Steet fhes in orseuity所有者权益变动表 tatetochae i owner euityrps th chagei owners equiy fora specic

24、priod tim）(Note tofiancial staeents财务报表附注Notes o the conting staemntaeurther expaatons it presened i the ccontigstatets，nd expntions o itmsnot rsene it aountn taements,etc9.Accountingenry 会计分录Debit:CashCedit:Comon toc-1.Bs accotng equao 基本会计等式sses=Lablies owesequty11.Lstf prese nd oentia users of fi

25、ancialinfrmation 财务信息的使用者inestors,ditor,emlees,supplies，cstomers，and govrnmenal genis.Defitios of Categories of Fnacial AsesA inancial ase riabilfor aing is othatas aquied rincurred icpal for thpurpose genratin a prfit from s ot-m flucuton i pic or dealers magin.Afinacial asst ould be clssified a he

26、ld fortradin f,eardlss of hy was acuire，t is part of a prtfolio fo wich there i vidence f recent atual pater shot-erprofit-aking.erivatie finaiassets anddervativ iancial liilitesare lwys demed ld o tradin unesthersignt anefectie edg instrumetse-to-turity investments areanclassetswifxe o determiabepa

27、ymes and fed matrity tha an nterprise hs the ptive intent andabiity tohldto maurty othr han loansnd recevales riginaed by heeneprse.四类金融资产的定义为交易而持有的金融资产或金融负债，指主要为了从价格或交易商保证金的短期波动中获利而购置的金融资产或承担的金融负债。一项金融资产不论因何种原因购置,如果它属于投资组合的组成部分，且有证据说明最近该组合可实际获得短期收益,则该金融资产应归类为为交易而持有的金融资产。对于衍生金融资产和衍生金融负债，除非它们被指定且是有效的

28、套期工具，否则应认为是为交易而持有的金融资产和金融负债.持有至到期日的投资指具有固定或可确定金额和固定期限,且企业明确打算并能够持有至到期日的金融资产。企业源生的贷款和应收款项不包括在内。企业源生的贷款和应收款项,指企业直接向债务人提供资金、商品或劳务所形成的金融资产。但打算立即或在短期内就转让的贷款和应收款项不包括在内,而应归类为为交易而持有的金融资产。在本准则中,企业源生的贷款和应收款项不应包括在持有至到期日的投资内，而应另行归类。可供出售的金融资产,指不属于以下三类的金融资产：(1)企业源生的贷款和应收款项；(）持有至到期日的投资;（)为交易而持有的金融资产。开发阶段只有当企业可证明以下

29、所有各项时,开发(或内部项目的开发阶段）产生的无形资产应予确认：1完成该无形资产,使其能使用或销售,在技术上可行；2.有意完成该无形资产并使用或销售它;3有能力使用或销售该无形资产;4该无形资产如何产生很可能的未来经济利益其中,企业应证明存在着无形资产的产出市场或无形资产本身的市场;如果该无形资产将-在内部使用,那么应证明该无形资产的有用性；5.有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发，并使用或销售该无形资产;6对归属于该无形资产开发阶段的支出,能够可靠地计量evepment PaseAitagblasetarisig fromevelomen（fom th evelpme

30、ntpase ofaninterl project)houde reconied if,an lyi,a terise canemnstrtalfthe folowig:（a）thetechnical fasilit o ompltingthe intible asset sott itil beaailable fr ue r sle；(b）is tenin ocompletethe intangle asetanduseorsl it；(c)i ty tose r sel thetangbl ase；（d）how the ntngible assetill eneate pobblefut

31、reeconmic beni.Aogothr tings,he entprisesd dmonstrae thexistence ofa marketfr eoput othe ntangieas th intngible asset itsef r，iit is to be used nternaly,theusefuls f te ntangile asset；（）th vlabilityo euate technical,finanial andotherresoures to omlet the developmt and o use or sellhe intngible aset；

32、(f）itsabity t masue he exedtreattibuta to eintaniblase during itsdeepmentrlibl1 1 资产资产 assets assets11 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118

33、 其它现金及 约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资-股票 short-term investments-stock1122 短期投资-短期票券 short-term investments-short-term notes and bills1123短期投资-政府债券 short-term investments-government bonds1124短期投资-受益凭证 short-term investments-beneficiary certificates-1125短期投

34、资-公司债 short-term investments-corporate bonds1128 短期投资-其它 short-term investments-other1129备抵短期投资跌价损失 allowance for reduction of short-term investment tomarket113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人 notes receivable-related parties1138其它应

35、收票据 other notes receivable1139 备抵呆帐 应收票据 allowance for uncollec-tible accounts-notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款-关系人 accounts receivable-related parties1149 备抵呆帐 应收帐款 allowance for uncollec-tible accounts-acc

36、ountsreceivable118 其它应收款 other receivables1181应收出售远汇款 forward exchange contract receivable1182 应收远汇款-外币 forward exchange contract receivable-foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款-关系人 ot

37、her receivables-related parties1188 其它应收款-其它 other receivables-other1189 备抵呆帐-其它应收款 allowance for uncollec-tible accounts-otherreceivables121122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213在途商品 goods in transit1219备抵存货跌价损失 allowance for reduction of inventory to market1

38、221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224在制品 work in process1225 委外加工 work in process-outsourced-1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expen

39、ses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128129 其它流动资产 other current assets1281 进项税额 VAT pai

40、d(or input tax)1282 留抵税额 excess VAT paid(or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchang

41、e losses1293 业主(股东)往来 owners(stockholders)current account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets-other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund(or sinking fund)1312 改良及扩充基金 fund for improvement and expansion1313意外损失准备基金 contingen

42、cy fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments-1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1

43、329 备抵长期投资跌价损失 allowance for excess of cost over market value oflong-term investments14 15 固定资产 property,plant,and equipment141土地 land1411 土地 land1418土地-重估增值 land-revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428土地改良物-重估增值 land improvements-revaluation increments1429

44、累积折旧-土地改良物 accumulated depreciation-land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物-重估增值 buildings-revaluation increments1439 累积折旧-房屋及建物 accumulated depreciation-buildings144146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448机(器)具-重估增值 machinery-revaluation increments1449

45、 累积折旧-机(器)具 accumulated depreciation-machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产 accumulated depreciation-leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧-租赁权益改良 accumulated depreciation-leasehold improvements156 未完工程及预付购置设备款 construc

46、tion in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property,plant,and equipment1581 杂项固定资产 miscellaneous property,plant,and equipment1588杂项固定资产-重估增值 miscellaneous property,plant,and equipment-revaluation increments1589 累积折旧-杂项固定资产 accumulated depreciation-miscellaneous property,-plant,and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值 natural resources-revaluation increments1619 累积折耗-天然资源 accumulated depletion-natural resources-