第1页共10页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共10页会计报表中英文对照第2页共10页第1页共10页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共10页第3页共10页第2页共10页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共10页第4页共10页第3页共10页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第4页共10页第5页共10页第4页共10页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第5页共10页Accounting1.Financialreporting（财务报告）includesnotonlyfinancialstatementsbutalsoothermeansofcommunicatinginformationthatrelates,directlyorindirectly,totheinformationprovidedbyabusinessenterprise’saccountingsystem----thatis,informationaboutanenterprise’sresources,obligations,earnings,etc.2.Objectivesoffinancialreporting:财务报告的目标Financialreportingshould:(1)Provideinformationthathelpsinmakinginvestmentandcreditdecisions.(2)Provideinformationthatenablesassessingfuturecashflows.(3)Provideinformationthatenablesuserstolearnabouteconomicresources,claimsagainstthoseresources,andchangesinthem.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Thisassumptionstatesthattheenterprisewillcontinueinoperationlongenoughtocarryoutitsexistingobjectives.Thisassumptionenablesaccountantstomakeestimatesaboutassetlivesandhowtransactionsmightbeamortizedovertime.Thisassumptionenablesanaccountanttouseaccrualaccountingwhichrecordsaccrualanddeferralentriesasofeachbalancesheetdate.(3)Timeperiodassumption会计分期假设Thisassumptionassumesthattheeconomiclifeofabusinesscanbedividedintoartificialtimeperiods.Themosttypicaltimesegment=CalendarYearNextmosttypicaltimesegment=FiscalYear(4)Monetaryunitassumption货币计量假设Thisassumptionstatesthatonlytransactiondatathatcanbeexpressedintermsofmoneybeincludedintheaccountingrecords,andtheunitofmeasureremainsrelativelyconstantovertimeintermsofpurchasingpower.Inessence,thisassumptiondisregardstheeffectsofinflationordeflationintheeconomyinwhichtheentityoperates.Thisassumptionprovidessupportforthe"HistoricalCost"principle.4.Accrual-basisaccounting权责发生制会计5.Qualitativecharacteristics会计信息质量特征(1)Reliability可靠性第6页共10页第5页共10页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第6页共10页Foraccountinginformationtobereliable,itmustbedependableandtrustworthy.Accountinginformationisreliabletotheextendthatitis:Verifiable:meansthatinformationhasbeenobjectivelydetermined,arrivedat,orcreated.Morethanonepersoncouldconsiderthefactsofasituationandreachasimilarconclusion.Representationallyfaithful:thatsomethingiswhatitisrepresentedtobe.Forexample,ifamachineislistedasafixedassetonthebalancesheet,thenthecompanycanprovethatthemachineexists,isownedbythecompany,isinworkingcondition,andiscurrentlybeingusedtosupporttherevenuegeneratingactivitiesofthecompany.Neutral:meansthatinformationispresentedinaccordancewithgenerallyacceptedaccountingprinciplesandpractices,andwithoutbias.(2)Relevance相关性Relevantinformationiscapableofmakingadifferenceinthedecisionsofusersbyhelpingthemtoevaluatethepotentialeffectsofpast,present,orfuturetransactionsorothereventsonfuturecashflo...
