財會專業(yè)英語

1、2007年版現(xiàn)金Cashinhand銀行存款Cashinbank其他貨幣資金-外埠存款Othermonetaryassets-cashinothercities其他貨幣資金-銀行本票O(jiān)thermonetaryassets-cashierscheck其他貨幣資金-銀行匯票O(jiān)thermonetaryassets-bankdraft其他貨幣資金-信用卡Othermonetaryassets-creditcards其他貨幣資金-信用證保證金Othermonetaryassets-L/Cdeposit其他貨幣資金-存出投資款Othermonetaryassets-cashforinvestment短期投

2、資-股票投資短期投資-債券投資短期投資-基金投資短期投資-其他投資短期投資跌價準備Investments-Shortterm-stocksInvestments-Shortterm-bondsInvestments-Shortterm-fundsInvestments-Shortterm-othersProvisionforshort-terminvestment長期股權(quán)投資-股票投資Longtermequityinvestment-stocks長期股權(quán)投資-其他股權(quán)投資Longtermequityinvestment-others長期債券投資-債券投資Longtermsecuritiesin

3、vestemnt-bonds長期債券投資-其他債權(quán)投資Longtermsecuritiesinvestment-others長期投資減值準備Provisionforlong-terminvestment應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendsreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款Tradedebtors壞帳準備-應(yīng)收帳款Provisionfordoubtfuldebts-tradedebtors預(yù)付帳款Prepayment應(yīng)收補貼款A(yù)llowancereceivable其他應(yīng)收款Otherdebtors壞帳準備-其他應(yīng)收款Provisi

4、onfordoubtfuldebts-otherdebtors其他流動資產(chǎn)Othercurrentassets物資采購Purchase原材料Rawmaterials包裝物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差異Materialcostdifference自制半成品Self-manufacturedgoods庫存商品Finishedgoods商品進銷差價Differencebetweenpurchase&salesofcommodities委托加工物資Consignedprocessiongmaterial委托代銷商品Consignment-ou

5、t受托代銷商品Consignment-in分期收款發(fā)出商品Goodsoninstalmentsales存貨跌價準備Provisionforobsoletestocks待攤費用Prepaidexpenses待處理流動資產(chǎn)損益UnsettledG/Loncurrentassets待處理固定資產(chǎn)損益UnsettledG/Lonfixedassets委托貸款-本金Consignmentloan-principle委托貸款-利息Consignmentloan-interest委托貸款-減值準備Consignmentloan-provision固定資產(chǎn)-房屋建筑物Fixedassets-Buildings

6、固定資產(chǎn)-機器設(shè)備Fixedassets-Plantandmachinery固定資產(chǎn)-電子設(shè)備、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures固定資產(chǎn)-運輸設(shè)備Fixedassets-Automobiles累計折舊Accumulateddepreciation固定資產(chǎn)減值準備Impairmentoffixedassets工程物資-專用材料Projectmaterial-specificmaterials工程物資-專用設(shè)備Projectmaterial-specificequipment工程物資-預(yù)付大型設(shè)備款Projectma

7、terial-prepaidforequipment工程物資-為生產(chǎn)準備的工具及器具Projectmaterial-toolsandfacilitiesforproduction在建工程Constructioninprogress在建工程減值準備Impairmentofconstructioninprogress固定資產(chǎn)清理Disposaloffixedassets無形資產(chǎn)-專利權(quán)Intangibleassets-patent無形資產(chǎn)-非專利技術(shù)Intangibleassets-industrialpropertyandknow-how無形資產(chǎn)-商標(biāo)權(quán)Intangibleassets-trad

8、emarkrights無形資產(chǎn)-土地使用權(quán)Intangibleassets-landuserights無形資產(chǎn)-商譽Intangibleassets-goodwill無形資產(chǎn)減值準備Impairmentofintangibleassets長期待攤費用Deferredassets未確認融資費用Unrecognizedfinancefees其他長期資產(chǎn)Otherlongtermassets遞延稅款借項Deferredassetsdebits應(yīng)付票據(jù)Notespayable應(yīng)付帳款Tradecreditors預(yù)收帳款A(yù)danvancesfromcustomers代銷商品款Consignment-in

9、payables其他應(yīng)交款Otherpayabletogovernment其他應(yīng)付款Othercreditors應(yīng)付股利Proposeddividends待轉(zhuǎn)資產(chǎn)價值Donatedassets預(yù)計負債Accruedliabilities應(yīng)付短期債券Short-termdebenturespayable其他流動負債Othercurrentliabilities預(yù)提費用Accruedexpenses應(yīng)付工資Payrollpayable應(yīng)付福利費Welfarepayable短期借款-抵押借款Bankloans-Shortterm-pledged短期借款-信用借款Bankloans-Shortterm

10、-credit短期借款-擔(dān)保借款Bankloans-Shortterm-guaranteed一年內(nèi)到期長期借款Longtermloansduewithinoneyear一年內(nèi)到期長期應(yīng)付款Longtermpayableduewithinoneyear應(yīng)付債券-債券面值應(yīng)付債券-債券溢價應(yīng)付債券-債券折價應(yīng)付債券-應(yīng)計利息長期借款Bankloans-LongtermBondpayable-ParvalueBondpayable-ExcessBondpayable-DiscountBondpayable-Accruedinterest長期應(yīng)付款Longtermpayable專項應(yīng)付款Specifi

11、cpayable應(yīng)交稅金-所得稅應(yīng)交稅金-增值稅應(yīng)交稅金-營業(yè)稅應(yīng)交稅金-消費稅其他長期負債OtherlongtermliabilitiesTaxpayable-incometaxTaxpayable-VATTaxpayable-businesstaxTaxpayable-consumabletax應(yīng)交稅金-其他Taxpayable-others遞延稅款貸項Deferredtaxationcredit股本Sharecapital已歸還投資Investmentreturned利潤分配-其他轉(zhuǎn)入Profitappropriation-othertransferin利潤分配-提取法定盈余公積Prof

12、itappropriation-statutorysurplusreserve利潤分配-提取法定公益金Profitappropriation-statutorywelfarereserve利潤分配-提取儲備基金Profitappropriation-reservefund利潤分配-提取企業(yè)發(fā)展基金Profitappropriation-enterprisedevelopmentfund利潤分配-提取職工獎勵及福利基金Profitappropriation-staffbonusandwelfarefund利潤分配-利潤歸還投資Profitappropriation-returninvestmen

13、tbyprofit利潤分配-應(yīng)付優(yōu)先股股利Profitappropriation-preferencesharesdividends利潤分配-提取任意盈余公積Profitappropriation-othersurplusreserve利潤分配-應(yīng)付普通股股利Profitappropriation-ordinarysharesdividends利潤分配-轉(zhuǎn)作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分配利潤Retainedearnings,beginningoftheyear資本公積-股本溢價C

14、apitalsurplus-sharepremium資本公積-接受捐贈非現(xiàn)金資產(chǎn)準備Capitalsurplus-donationreserve資本公積-接受現(xiàn)金捐贈Capitalsurplus-cashdonation資本公積-股權(quán)投資準備Capitalsurplus-investmentreserve資本公積-撥款轉(zhuǎn)入Capitalsurplus-subsidiary資本公積-外幣資本折算差額Capitalsurplus-foreigncurrencytranslation資本公積-其他Capitalsurplus-others盈余公積-法定盈余公積金Surplusreserve-stat

15、utorysurplusreserve盈余公積-任意盈余公積金Surplusreserve-othersurplusreserve盈余公積-法定公益金Surplusreserve-statutorywelfarereserve盈余公積-儲備基金Surplusreserve-reservefund盈余公積-企業(yè)發(fā)展基金Surplusreserve-enterprisedevelopmentfund盈余公積-利潤歸還投資Surplusreserve-retureinvestmentbyinvestment主營業(yè)務(wù)收入Sales主營業(yè)務(wù)成本Costofsales主營業(yè)務(wù)稅金及附加Salestax營業(yè)

16、費用Operatingexpenses管理費用Generalandadministrativeexpenses財務(wù)費用Financialexpenses投資收益Investmentincome其他業(yè)務(wù)收入Otheroperatingincome營業(yè)外收入Non-operatingincome補貼收入Subsidyincome其他業(yè)務(wù)支出Otheroperatingexpenses營業(yè)外支出Non-operatingexpenses所得稅Incometax一、資產(chǎn)類assets現(xiàn)金cashonhand銀行存款cashinbank其他貨幣資金othercashandcashequivalent短期

17、投資short-terminvestment短期投資跌價準備short-terminvestmentsfallingpricereserve應(yīng)收票據(jù)notesreceivable應(yīng)收股利dividendreceivable應(yīng)收利息interestreceivable應(yīng)收帳款accountsreceivable壞帳準備baddebtreserve預(yù)付帳款advancemoney應(yīng)收補貼款coverdeficitreceivablefromstatesubsidize其他應(yīng)收款othernotesreceivable在途物資materialsintransit原材料rawmaterials包裝物w

18、rappage低值易耗品low-valueconsumptiongoods庫存商品finishedgoods委托加工物資workinprocess-outsourced委托代銷商品trusttoandsellthegoodsonacommissionbasis受托代銷商品commissionedandsellthegoodsonacommissionbasis存貨跌價準備inventoryfallingpricereserve分期收款發(fā)出商品collectmoneyandsendoutthegoodsbystages待攤費用deferredandprepaidexpenses長期股權(quán)投資lon

19、g-terminvestmentonstocks長期債權(quán)投資long-terminvestmentonbonds長期投資減值準備long-terminvestmentdepreciationreserve固定資產(chǎn)fixedassets累計折舊accumulateddepreciation工程物資projectgoodsandmaterial在建工程projectunderconstruction固定資產(chǎn)清理fixedassetsdisposal無形資產(chǎn)intangibleassets開辦費organization/preliminaryexpenses長期待攤費用long-termdeferr

20、edandprepaidexpenses待處理財產(chǎn)損溢waitdealassetslossorincome二、負債類debts短期借款short-termloan應(yīng)付票據(jù)notespayable應(yīng)付帳款accountspayable預(yù)收帳款advancepayment代銷商品款consignorpayable應(yīng)付工資accruedpayroll應(yīng)付福利費accruedwelfarism應(yīng)付股利dividendspayable應(yīng)交稅金taxpayable其他應(yīng)交款accruedotherpayments其他應(yīng)付款otherpayable預(yù)提費用drawingexpensesinadvance長期

21、借款long-termloan應(yīng)付債券debenturepayable長期應(yīng)付款long-termpayable遞延稅款deferredtax住房周轉(zhuǎn)金revolvingfundofhouse三、所有者權(quán)益ownersequity股本paid-upstock資本公積capitalreserve盈余公積surplusreserve本年利潤currentyearprofit利潤分配profitdistribution四、成本類cost生產(chǎn)成本costofmanufacture制造費用manufacturingoverhead五、損益類profitandloss（p/l）主營業(yè)務(wù)收入primeope

22、ratingrevenue其他業(yè)務(wù)收入otheroperatingrevenue折扣與折讓discountandallowance投資收益investmentincome補貼收入subsidizerevenue營業(yè)外收入non-operatingincome主營業(yè)務(wù)成本operatingcost主營業(yè)務(wù)稅金及附加taxandassociatecharge其他業(yè)務(wù)支出otheroperatingexpenses存貨跌價損失inventoryfallingpriceloss營業(yè)費用operatingexpenses管理費用generalandadministrativeexpenses財務(wù)費用fi

23、nancialexpenses營業(yè)外支出non-operatingexpenditure所得稅incometax以前年度損益調(diào)整adjustedp/lforprioryear企業(yè)會計準則目錄IndexforAccountingStandardsforBusinessEnterprisesAnnouncedFebruary2006Effective2007forListedCompanies1. 企業(yè)會計準則-基本準則(AccountingStandardforBusinessEnterprises-BasicStandard)2. 企業(yè)會計準則第1號-存貨(AccountingStandard

24、forBusinessEnterprisesNo.1-Inventories)3. 企業(yè)會計準則第2號-長期股權(quán)投資(AccountingStandardforBusinessEnterprisesNo.2-Long-termequityinvestments)4. 企業(yè)會計準則第3號-投資性房地產(chǎn)(AccountingStandardforBusinessEnterprisesNo.3-Investmentproperties)5. 企業(yè)會計準則第4號-固定資產(chǎn)(AccountingStandardforBusinessEnterprisesNo.4-Fixedassets)6. 企業(yè)會計準

25、則第5號-生物資產(chǎn)(AccountingStandardforBusinessEnterprisesNo.5-Biologicalassets)7. 企業(yè)會計準則第6號-無形資產(chǎn)(AccountingStandardforBusinessEnterprisesNo.6-Intangibleassets)8. 企業(yè)會計準則第7號-非貨幣性資產(chǎn):)(AccountingStandardforBusinessEnterprisesNo.7-Exchangeofnon-monetaryassets)9. 企業(yè)會計準則第8號-資產(chǎn)減值(AccountingStandardforBusinessEnter

26、prisesNo.8-Impairmentofassets)10. 企業(yè)會計準則第9號-職工薪酬(AccountingStandardforBusinessEnterprisesNo.9-Employeecompensation)11. 企業(yè)會計準則第10號企業(yè)年金基金(AccountingStandardforBusinessEnterprisesNo.10-Enterpriseannuityfund)12. 企業(yè)會計準則第11號股份支付(AccountingStandardforBusinessEnterprisesNo.11-Share-basedpayment)13. 企業(yè)會計準則第1

27、2號債務(wù)重組(AccountingStandardforBusinessEnterprisesNo.12-Debtrestructurings)14. 企業(yè)會計準則第13號或有事項(AccountingStandardforBusinessEnterprisesNo.13-Contingencies)15. 企業(yè)會計準則第14號收入(AccountingStandardforBusinessEnterprisesNo.14-Revenue)16. 企業(yè)會計準則第15號建造合同(AccountingStandardforBusinessEnterprisesNo.15-Constructionc

28、ontracts)17. 企業(yè)會計準則第16號政府補助(AccountingStandardforBusinessEnterprisesNo.16-Governmentgrants)18. 企業(yè)會計準則第17號借款費用(AccountingStandardforBusinessEnterprisesNo.17-Borrowingcosts)19. 企業(yè)會計準則第18號所得稅(AccountingStandardforBusinessEnterprisesNo.18-Incometaxes)20. 企業(yè)會計準則第19號外幣折算(AccountingStandardforBusinessEnter

29、prisesNo.19-Foreigncurrencytranslation)21. 企業(yè)會計準則第20號企業(yè)合并(AccountingStandardforBusinessEnterprisesNo.20-BusinessCombinations)22. 企業(yè)會計準則第21號租賃(AccountingStandardforBusinessEnterprisesNo.21-Leases)23. 企業(yè)會計準則第22號金融工具確認和計量(AccountingStandardforBusinessEnterprisesNo.22-Recognitionandmeasurementoffinancia

30、linstruments)24. 企業(yè)會計準則第23號金融資產(chǎn)轉(zhuǎn)移(AccountingStandardforBusinessEnterprisesNo.23-Transferoffinancialassets)25. 企業(yè)會計準則第24號套期保值(AccountingStandardforBusinessEnterprisesNo.24-Hedging)26. 企業(yè)會計準則第25號原保險合同(AccountingStandardforBusinessEnterprisesNo.25-Directinsurancecontracts)27. 企業(yè)會計準則第26號再保險合同(Accounting

31、StandardforBusinessEnterprisesNo.26-Re-insurancecontracts)28. 企業(yè)會計準則第27號石油天然氣開采(AccountingStandardforBusinessEnterprisesNo.27-Extractionofpetroleumandnaturalgas)29. 企業(yè)會計準則第28號會計政策、會計估計變更和差錯更正(AccountingStandardforBusinessEnterprisesNo.28-Changesinaccountingpoliciesandestimatesandcorrectionoferrors)3

32、0. 企業(yè)會計準則第29號資產(chǎn)負債表日后事項(AccountingStandardforBusinessEnterprisesNo.29-Eventsoccurringafterthebalancesheetdate)31. 企業(yè)會計準則第30號財務(wù)報表列報(AccountingStandardforBusinessEnterprisesNo.30-Presentationoffinancialstatements)32. 企業(yè)會計準則第31號現(xiàn)金流量表(AccountingStandardforBusinessEnterprisesNo.31-Cashflowstatements)33. 企

33、業(yè)會計準則第32號中期財務(wù)報告(AccountingStandardforBusinessEnterprisesNo.32-Interimfinancialreporting)34. 企業(yè)會計準則第33號合并財務(wù)報表(AccountingStandardforBusinessEnterprisesNo.33-Consolidatedfinancialstatements)35. 企業(yè)會計準則第34號每股收益(AccountingStandardforBusinessEnterprisesNo.34-Earningspershare)36. 企業(yè)會計準則第35號分部報告(AccountingSt

34、andardforBusinessEnterprisesNo.35-Segmentreporting)37. 企業(yè)會計準則第36號關(guān)聯(lián)方披露(AccountingStandardforBusinessEnterprisesNo.36-Relatedpartydisclosure)38. 企業(yè)會計準則第37號金融工具列報(AccountingStandardforBusinessEnterprisesNo.37-Presentationoffinancialinstruments)39. 企業(yè)會計準則第38號首次執(zhí)行企業(yè)會計準則(AccountingStandardforBusinessEnte

35、rprisesNo.38-FirsttimeadoptionofAccountingStandardsforBusinessEnterprises)Account帳戶Accountingsystem會計系統(tǒng)AmericanAccountingAssociation美國會計協(xié)會AmericanInstituteofCPAs美國注冊會計師協(xié)會Audit審計Balancesheet資產(chǎn)負債表Bookkeepking簿記Cashflowprospects現(xiàn)金流量預(yù)測CertificateinInternalAuditing內(nèi)部審計證書CertificateinManagementAccounting管

36、理會計證書CertificatePublicAccountant注冊會計師Costaccounting成本會計Externalusers外部使用者Financialaccounting財務(wù)會計FinancialAccountingStandardsBoard財務(wù)會計準則委員會Financialforecast財務(wù)預(yù)測Generallyacceptedaccountingprinciples公認會計原則General-purposeinformation通用目的信息GovernmentAccountingOffice政府會計辦公室Incomestatement損益表InstituteofInte

37、rnalAuditors內(nèi)部審計師協(xié)會InstituteofManagementAccountants管理會計師協(xié)會Integrity整合性Internalauditing內(nèi)部審計Internalcontrolstructure內(nèi)部控制結(jié)構(gòu)InternalRevenueService國內(nèi)收入署Internalusers內(nèi)部使用者Managementaccounting管理會計Returnofinvestment投資回報Returnoninvestment投資報酬SecuritiesandExchangeCommission證券交易委員會Statementofcashflow現(xiàn)金流量表State

38、mentoffinancialposition財務(wù)狀況表Taxaccounting稅務(wù)會計Accountingequation會計等式Articulation勾稽關(guān)系A(chǔ)ssets資產(chǎn)Businessentity企業(yè)個體Capitalstock股本Corporation公司Costprinciple成本原則Creditor債權(quán)人Deflation通貨緊縮Disclosure批露Expenses費用Financialstatement財務(wù)報表Financialactivities籌資活動Going-concernassumption持續(xù)經(jīng)營假設(shè)Inflation通貨膨漲Investingactiv

39、ities投資活動Liabilities負債Negativecashflow負現(xiàn)金流量Operatingactivities經(jīng)營活動Ownersequity所有者權(quán)益Partnership合伙企業(yè)Positivecashflow正現(xiàn)金流量Retainedearning留存利潤Revenue收入Soleproprietorship獨資企業(yè)Solvency清償能力Stable-dollarassumption穩(wěn)定貨幣假設(shè)Stockholders股東Stockholdersequity股東權(quán)益Windowdressing門面粉飾1.accountingisthesystemthatmeasuresb

40、usinessactivities,processesthatinformationintoreports,andcommunicatestheresultstodecision-makers.2.3.4.5. 會計是計量企業(yè)經(jīng)濟活動，處理并加工經(jīng)濟信息，并將處理結(jié)果與決策者進行交流的信息系統(tǒng)。ofbusinessesandotherusersuseaccountinginformationtosetgoalsfortheirorganizations,toevaluateprogresstowardthosegoals,andtotakecorrectiveactionifnecessary

41、.企業(yè)管理者及其他會計信息使用者利用會計信息為企業(yè)和團體制定目標(biāo)，評價為實現(xiàn)目標(biāo)而付出的努力，并在必要時采取改進措施。3、accountingmaybedividedintotwoaccounting.parts:financialaccountingandmanagement會計可以分為財務(wù)會計與管理會計兩部分。4、managementaccounting,ormanagerialaccounting,providesinformationmainlytomanagementofafirm,analyzingindividualandspecificproblemsfordecisionma

42、kinginvariousdepartmentsofabusiness.管理會計主要對企業(yè)的管理層提供信息，作為企業(yè)內(nèi)部各個部門進行決策的依據(jù)。5、incontrast,financialaccountingisrelatedtopreparationofreportsandstatementsforusersbothinsideandoutsideafirm.與管理會計不同，財務(wù)會計編制財務(wù)報表，既為企業(yè)內(nèi)部使用，又提供給企業(yè)外部各界使用。7.8.9.10.11.12.13.14.15.16.17.18.19.20.21.22.23.24.25.26.27.28.29.30.31.32.33

43、.34.35.36.37.38.39.40.41.42.6、accountingmaybedefinedasaprocessofidentifying,measuringandcommunicatingeconomicinformationtopermitinformedjudgementsanddecisionsbyusersofinformation.43.44.45.46.47.48.49.50.51.52.53.54.55.56.57.58.59.60.61.62.63.64.65.66.67.68.69.70.71.72.73.74.75.76.77.會計可被定義為一種確認、計量和溝

44、通經(jīng)濟信息的過程，它被用來對用戶提供信息，作出判斷，進行決策。7、Amongthewiderangeofusersoffinancialaccountingaremanagementofabusiness,investors,creditors,governmentalorganizations,SecuritiesandExchangeCommission,tradeunions,insurancecompanies,financialanalystsandconsultinginstitutionsandsoon.財務(wù)會計信息提供給廣泛的用戶，包括企業(yè)的管理層、投資者、債權(quán)人、政府機構(gòu)、證

45、券交易委員會、工會、保險公司、財務(wù)分析與咨詢機構(gòu)等。8、therulesthatgovernhowaccountantsmeasure,process,andcommunicatefinancialinformationfallundertheheadingGAAP,whichstandsforgernerallyacceptedaccountingprinciples.指導(dǎo)會計去計量、處理并交流財務(wù)信息的規(guī)范，被稱為一般公認會計原則。8、themostbasictoolofaccountingistheaccountingequation,whichpresentstheresourceso

46、fthebusinessandtheclaimtothoseresources.會計最基本的工具就是會計方程式，它反映企業(yè)擁有的經(jīng)濟資源及對該資源的求償權(quán)。9、financialreports,oraccountingreports,areendproductofaccountingprocess,givingaconcisereportofprofitabilityandfinancialpositionofanenterpriseandtheyarethefinalproductsoftheaccountingprocess.財務(wù)報表又稱會計報表，是會計程序的總結(jié)性文件，是準確反映企業(yè)財務(wù)

47、狀況和盈利能力的報告。它們是會計過程的最終結(jié)果。78.79.80.81.10、theprimaryfinancialstatementsarethe（1）balancesheet,（2）incomestatement（3）statementofcashflowsand（4）statementofchangesinfinancialposition.82.83.84.85.基本的財務(wù)報表有：（1）資產(chǎn)負債表；（2）損益表；（3）現(xiàn)金流量表；（4）財務(wù)狀況變動表。86.87.88.89.11、thebalancesheetlistsalltheassets,liabilities,andowner

48、sequityofanentityasofaspecificdate,usuallytheendofamonthorayear.90.91.92.93.資產(chǎn)負債表反映企業(yè)在某一特定時點，通常是月末或年末的資產(chǎn)、負債及所有者權(quán)益。94.95.96.97.12、theincomestatementpresentsasummaryoftherevenuesandexpensesofanentityforaspecificperiodoftime,suchasamonthorayear.98.99.100.101.損益表匯總反映企業(yè)在某一特定時期內(nèi)，如一個月或一年的收入和費用。102.103.104.

49、105.13、acashflowstatementisanaccountingstatementthatreflectstheconditionofcashreceiptsandcashdisbursementsofanenterpriseduringacertainaccountingperiod.106.107.108.109.現(xiàn)金流量表是反映在一定會計期間現(xiàn)金收入和支出情況的會計報表。110.111.112.113.14、astatementofchangesinfinancialpositionisanaccountingstatementthatreflectscomprehensi

50、velythesourcesandapplicationofworkingcapitalanditschangesduringanaccountingperiod.114.115.116.117.財務(wù)狀況變動表是綜合反映一定會計期間內(nèi)營運資金來源和運用及其增減變動情況的報表。118.119.120.121.15、thedebitandcreditdoubleentrybookkeepingtechniqueistobeusedforrecordingallaccountingtransactions.122.123.124.125.會計上所有交易的記錄都采用借貸復(fù)式記賬法。126.127.12

51、8.129.16、accountingrecordsandstatementsarebasedonthemostreliabledataavailablesothattheywillbeasaccurateandasusefulaspossible.130.131.132.133.會計記錄與報表必須以可*的資料為基礎(chǔ)，這樣它們才盡可能地做到準確和有用。134.135.136.137.16、therapiddevelopmentofaccountingincurrentcenturybringsaboutlargenumberofprofessionallytrainedaccountants.

52、138.139.140.141.本世紀以來會計的迅速發(fā)展造就了一大批經(jīng)過專業(yè)培訓(xùn)的會計人員。142.143.144.145.17、accountantsrenderingaccountingservicesonafeebasisandstaffaccountantsemployedbythemaresaidtobeengagedinpublicaccounting.146.147.148.149.凡在按規(guī)定標(biāo)準收費提供會計服務(wù)的會計師事務(wù)所里工作的會計人員，被稱為公共會計師。150.151.152.153.18、thoseemployedbyparticularbusinessfirms,or

53、accountantscorrespondingtopublicaccountantsareprivateaccountants.154.155.156.157.那些被特定企業(yè)雇傭的、或同公共會計師相對應(yīng)的會計師，被稱為企事業(yè)內(nèi)會計人員。158.159.160.161.19、inordertoguideaccountantsinpreparingfinancialstatementswiththecharacteristicsofreliability,understandabilityandcomparability,weneedawell-definedbodyofaccountingas

54、sumptionsandprinciples.162.163.164.165.為了指導(dǎo)會計人員編制具有可*性、易懂性、可比性的財務(wù)報表，我們需要一套界定明晰的會計假設(shè)及會計原則。166.167.168.169.20、inChina,accountantsrelyonfourfundamentalaccountingassumptionsinrecordingbusinesstransactions（:1）businessentityconcept，（2）goingconcernconcept,（3）periodicityassumption,（4）stablemonetaryunitassum

55、ption.170.171.172.173.在中國，會計人員在記錄經(jīng)濟業(yè)務(wù)過程中要依據(jù)以下四條基本會計假設(shè)：會計主體概念、持續(xù)經(jīng)營概念、期間假設(shè)以及幣值穩(wěn)定假設(shè)。174.175.176.177.21、anaccountingentityisanorganizationorasectionofanorganizationthatstandsapartfromotherorganizationsandindividualsasaseparateeconomicentityconceptrequiresthatthetransactionsofeachentityareaccountedforseparatelyfromthetransactionsofallotherorganizationsandpersons.178.179.180.181.會計主體是獨立于其他企業(yè)的某一企業(yè)或團體，或某一企業(yè)的一部門，以及作為獨立經(jīng)濟單位的個人。會計主體概念要求這一特定主體的經(jīng)濟業(yè)務(wù)要與其他企業(yè)及個人的業(yè)務(wù)分開，單獨進行會計處理。182.183.184.185.22、underthegoing-concern(orcontinuity)concept,accountantsassumethatthebusinesswillcontinueoperatingfortheforeseeab