會(huì)計(jì)專業(yè)英語(yǔ)文件

1、Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the

2、 business that will be served by information about its financial position and operating results.許多企業(yè)外部的人士需要有關(guān)企業(yè)的財(cái)務(wù)信息，這些外部人員包括所有者、銀行家、其他債權(quán)人、潛在投資者、工會(huì)、政府機(jī)構(gòu)和公眾，因?yàn)檫@些群體對(duì)企業(yè)投入了資金，或享有某些利益，因此必須得到企業(yè)財(cái)務(wù)狀況和經(jīng)營(yíng)成果信息。Unit 2 Each proprietorship, partnership, and corporation is a separate entity.每一獨(dú)資企業(yè)、合伙企業(yè)和股份公司差不多上一個(gè)單

3、獨(dú)的主體。In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they

4、 are incurred not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements.Unit 3 During each accounting year ,a sequence of accounting procedures called

5、the accounting cycle is completed.在每一會(huì)計(jì)年度內(nèi)，要依次完成被稱為會(huì)計(jì)循環(huán)的會(huì)計(jì)程序。Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash rec

6、eipts journal and cash disbursements journal .依照業(yè)務(wù)憑證即原始憑證分析各項(xiàng)交易，并記入一般日記賬或特種日記賬，也確實(shí)是銷貨日記賬，購(gòu)貨日記賬（發(fā)票登記簿），現(xiàn)金收入日記賬和現(xiàn)金支出日記賬。A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits.依照分類賬戶的余額編制試算平衡表，借以驗(yàn)證借項(xiàng)和貸項(xiàng)是否相等。A T-account has a left-hand side and a r

7、ight-hand side, called respectively the debit side and credit side.一個(gè)T 型賬戶有左方和右方，分不稱做借方和貸方。After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.當(dāng)各項(xiàng)交易入賬之后，便可計(jì)算賬戶余額（其借項(xiàng)合計(jì)數(shù)與貸項(xiàng)合計(jì)數(shù)之間的差額）The process of transferring amoun

8、ts entered in the journal to the proper ledger amounts is called posting, the objective of which is to classify the effects of transactions on each individual asset , liability , owners equity , revenue , and expense account .將日記賬記錄的金額轉(zhuǎn)入恰當(dāng)?shù)姆诸愘~戶的過(guò)程叫做過(guò)賬。其目的在于把每筆交易對(duì)資產(chǎn)、負(fù)債、業(yè)主權(quán)益、收入和費(fèi)用的個(gè)不賬戶的阻礙進(jìn)行歸類。 Unit 4

9、The basic principle of double-entry bookkeeping is that every transaction has a twofold effect .復(fù)式記賬的差不多原理是每一項(xiàng)交易活動(dòng)都有雙重的結(jié)果。The financial condition or position of a business enterprise is represented by the relationship of assets to liabilities and capital.一個(gè)企業(yè)的財(cái)務(wù)狀況是由資產(chǎn)對(duì)負(fù)債和資本的關(guān)系來(lái)表示的。By convention, ass

10、et and expense increases are recorded as debits while liability , capital and income increases are recorded as credits.依照慣例，資產(chǎn)和費(fèi)用的增加被記為借項(xiàng)，而負(fù)債，資本和收入增加被記為貸項(xiàng)。Unit 5 The simplest form of the account is known as the T-account because it resembles the letter T. the accountant, as a matter of convenience,

11、refers to the group of company account as the ledger.賬戶最簡(jiǎn)單的形式稱為丁字賬戶，因?yàn)樗愃拼髮懽帜窽。會(huì)計(jì)人員為了方便將公司賬戶集中作為分類賬。Unit 6 The financial statements are the means of conveying to management and to interested outsiders a concise picture of the profitability and financial position of the business. These are three basi

12、c financial statements which are reported the financial position of a business: balance sheet, income statement, the statement of cash flows. Balance sheet and income statement are prepared at a particular data, customarily to prepare them at the end of each month .財(cái)務(wù)報(bào)表是向治理人員和有關(guān)外界人士傳送企業(yè)盈利能力和財(cái)務(wù)狀況的簡(jiǎn)明情

13、況的工具。報(bào)告一個(gè)企業(yè)財(cái)務(wù)狀況的有三種差不多財(cái)務(wù)報(bào)表：資產(chǎn)負(fù)債表，損益表和現(xiàn)金流量表。資產(chǎn)負(fù)債表和損益表是在特定日期編制的，適應(yīng)上在每個(gè)月末編制。Assets are economic resources which are owned by a business and are expected to benefit future operations.資產(chǎn)是一個(gè)企業(yè) 所擁有的、并期望有益于以后經(jīng)營(yíng)的經(jīng)營(yíng)資源。The owners equity in a business represents the resources the invested by the owner; it is eq

14、ual to the total assets minus the liabilities. The equity of the owner is a residual claim because the claims of the creditors legally come first. If you are the owner of a business, you are entitled to whatever remains after the claims of the creditors are fully satisfied.企業(yè)中的業(yè)主權(quán)益代表業(yè)主投資的資源；它等于總資產(chǎn)減去

15、負(fù)債。因?yàn)閭鶛?quán)人的求償權(quán)在法律上優(yōu)先，因此業(yè)主權(quán)益是一種剩余求償權(quán)，假如你是企業(yè)的業(yè)主，在債權(quán)人的求償權(quán)全部得到滿足之后，剩下的都屬于你。Unit 7 Income statement is a statement, sometimes called the profit and loss statement, reporting profitability or the operating result of a business for an accounting period (which can be one month, one quarter, one calendar year

16、or one fiscal year as may be determined by the business concerned).收益表，有時(shí)也叫做收益損失表，是用來(lái)報(bào)告企業(yè)一定會(huì)計(jì)期間（能夠是一個(gè)月、一季度、一自然年度或一財(cái)政年度，由企業(yè)自己決定）的盈利情況或經(jīng)營(yíng)成果的報(bào)表。Unit 8 The statement of cash flows reports the entitys cash receipts and cash payments during the period-where cash came from and how it was spent. It explains

17、 the causes for the change in the cash balance.現(xiàn)金流量表反映企業(yè)某個(gè)期間現(xiàn)金收入和支出，即現(xiàn)金的來(lái)源和運(yùn)用。它解釋現(xiàn)金余額變化的緣故。 Unit 9Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights. For acco

18、unting treatment, assets are normally divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.資產(chǎn)是企業(yè)擁有或者操縱的能以貨幣計(jì)量的經(jīng)濟(jì)資源，包括各種財(cái)產(chǎn)、債權(quán)和其他權(quán)利。資產(chǎn)分為流淌資產(chǎn)、長(zhǎng)期投資、固定資產(chǎn)、無(wú)形資產(chǎn)、遞延資產(chǎn)和其他資產(chǎn)。Provision for bad debts may be set up on accounts receivable and the pr

19、ovision for bad debts shall be shown as a deduction item of accounts receivable in the financial statement .all receivables and prepayments shall be cleared and collected on time and shall be checked with related partied periodically.應(yīng)收賬款能夠計(jì)提壞賬預(yù)備金。壞賬預(yù)備金在會(huì)計(jì)報(bào)表中作為應(yīng)收賬款的備抵項(xiàng)目列示。各種應(yīng)收及預(yù)付款應(yīng)當(dāng)及時(shí)清算、催收、定期與對(duì)方對(duì)賬核實(shí)

20、。When inventories are issuing, enterprises may account them under the following methods : first-in first-out ,weighted average ,moving average ,specific identification , last-in first-out ,ect.各種存貨發(fā)出時(shí)，企業(yè)能夠依照實(shí)際情況，選擇使用先進(jìn)先出法、加權(quán)平均法、移動(dòng)平均法、個(gè)不計(jì)價(jià)法、后進(jìn)先出法等方法確定事實(shí)上際成本。The acquisition cost of property ,plant ,an

21、d equipment includes all expenditures reasonable and necessary to get them in place and ready for use.財(cái)產(chǎn)、廠房及設(shè)備的購(gòu)置成本包括所有的合理支出和使這些資產(chǎn)處于可使用狀態(tài)的必要支出。Unit 10The FASB defines liabilities in its Statement of Financial Accounting Concept No.3 . elements of Financial Statement as :“the probable future sacrific

22、e of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)在第3號(hào)財(cái)務(wù)會(huì)計(jì)概念公告財(cái)務(wù)報(bào)表的要素中，將負(fù)責(zé)定義為：“特定主體由于過(guò)去的交易或事項(xiàng)而引起的、在現(xiàn)在承擔(dān)的在今后向其他主體交付財(cái)產(chǎn)或提供勞務(wù)的責(zé)任，這種責(zé)任導(dǎo)致了可預(yù)期的經(jīng)濟(jì)利益的以后犧牲

23、”According to this definition, current liabilities are “obligations whose liquidation is reasonably expected to require use of existing resources properly classified as current assets, of the creation of other current liabilities.”依照這一定義，流淌負(fù)債是指：“期望以已恰當(dāng)?shù)貧w入流淌資產(chǎn)的現(xiàn)有資源、或通過(guò)形成其他流淌負(fù)債來(lái)清償?shù)呢?zé)任?！盪nit 11 Owners e

24、quity is defined as the excess of total assets over total liabilities.業(yè)主權(quán)益被定義為資產(chǎn)總額對(duì)負(fù)債總額的超出額Ownership in a corporation is evidenced by a stock certificate. This capital stock may be either common or preferred. If a corporation issues common stock, its shareholders usually have certain basic rights to

25、 be exercised in proportion to the number of common stock they own. These rights include (1) right to vote for directors; (2) right to receive dividends declared by the board of directors ;(3) right to share in the distribution of cash or other assets if the corporation is liquidated; and (4) preemp

26、tive right to purchase additional shares of capital stock in proportion to present holdings in the event that the corporation increases the amount of stock outstanding.在公司中業(yè)主權(quán)益是由股份證書證明的。公司的股本既能夠是一般股，也能夠是優(yōu)先股。就公司發(fā)行的一般股而言，其股東通?？梢勒账鶕碛械囊话愎晒煞輸?shù)比例，行使一些差不多權(quán)利。這些權(quán)利包括：（1）選舉董事的表決權(quán)；（2）收取董事會(huì)宣布的股利的權(quán)利；（3）公司清算時(shí)分享現(xiàn)金或其

27、他資產(chǎn)的權(quán)利；（4）在公司增加外發(fā)股份時(shí)，可按現(xiàn)在的持股比例優(yōu)先購(gòu)買額外股份的權(quán)利。Unit 12Financial statement analysis，first and foremost，serves the essential function of converting data into useful information. In respect of the quantitative data presented in the financial statements，three techniques used widely to assist decision makers

28、in understanding the external statements are：（1）comparative analysis（through preparation of trend statements），(2)structural analysis（through preparation of common-size statements），and（3）ratio analysis. The focus of this chapter will be on how ratio analysis helps information users interpret and eval

29、uate the data contained in financial statements.財(cái)務(wù)報(bào)表分析的差不多功能是將數(shù)據(jù)轉(zhuǎn)化為有用的信息。就列示在財(cái)務(wù)報(bào)表中的定量性數(shù)據(jù)而言，廣泛地用于關(guān)心決策者理解對(duì)外財(cái)務(wù)報(bào)表的三種方法是：（1）比較分析（通過(guò)編制趨勢(shì)報(bào)表）；（2）結(jié)構(gòu)分析（通過(guò)編制共同比報(bào)表）；以及（3）比率分析。本章著重論述比率分析如何關(guān)心信息使用者解釋和評(píng)價(jià)財(cái)務(wù)報(bào)表內(nèi)的數(shù)據(jù)。Unit 15In fact, manufacturing costs can be reclassified in many different ways depending on the final go

30、al of a particular cost analysis .However, the most common and basic cost classification scheme associated with cost accounting is the grouping of manufacturing costs into three elements: direct material costs, direct labor costs , or indirect manufacturing costs (factory overhead ). Direct costs ar

31、e traceable to specific products, whereas indirect costs must be assigned to products by some allocation method.實(shí)務(wù)中，按照特定成本最終分析目標(biāo)，制造成本能夠用許多不同方法分類。然而與成本會(huì)計(jì)相關(guān)的最通用、最差不多的方法是將制造成本集中起來(lái)分為三要素：直接材料成本、直接人工成本和間接制造成本（工廠間接費(fèi)用）。直接成本可追溯于某種特定產(chǎn)品，而間接成本必須按照一定方法分配給產(chǎn)品。Manufacturing overhead 制造費(fèi)用Unit 16Cost Volume-Profit (c

32、vp) analysis expresses the relationships among a companys costs, volume of activity and income. Cost Volume-Profit analysis is a key factor in many decisions , including choice of product lines , pricing of products , marketing strategy and utilization of productive facilities.本量利分析是對(duì)公司經(jīng)營(yíng)和收入中的成本數(shù)量和利

33、潤(rùn)之間的關(guān)系所進(jìn)行的分析。本量利分析在諸如產(chǎn)品系列的選擇、產(chǎn)品定價(jià)、營(yíng)銷策略、以及生產(chǎn)設(shè)施的利用等許多決策中差不多上關(guān)鍵的因素。However, long run decisions such as buying plant and equipment also hinge on predictions of the resulting Cost Volume-Profit relationships.只是，構(gòu)建廠房設(shè)備等的長(zhǎng)期決策也取決于成本-數(shù)量-利潤(rùn)關(guān)系的預(yù)測(cè)結(jié)果。Unit 18Although the audit process of obtaining and evaluating

34、evidence and communicating the results to interested users applies to all audit applications, the objectives of auditing vary depending on the needs of users of the audit report. Internal auditing, governmental auditing, and external auditing, and external auditing all serve different objectives.盡管獵

35、取和評(píng)價(jià)證據(jù)并向有利益關(guān)系的使用者傳送審計(jì)結(jié)果的審計(jì)程序適用于所有的審計(jì)應(yīng)用過(guò)程，但審計(jì)目標(biāo)卻因?qū)徲?jì)報(bào)告使用者的不同需要而有所差異。內(nèi)部審計(jì)、政府審計(jì)、外部審計(jì)都服務(wù)于不同的目標(biāo)。Internal auditing is defined as an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization.內(nèi)部審計(jì)被定義為在某一組織內(nèi)部所建立的用以審查和評(píng)價(jià)其活動(dòng)，從而作為向該組

36、織提供服務(wù)的獨(dú)立評(píng)價(jià)職能。External auditing involves reporting on financial statements prepared by management for external users or third parties.外部審計(jì)涉及治理當(dāng)局向外部使用者或第三方當(dāng)事人編制的財(cái)務(wù)報(bào)表的報(bào)告問(wèn)題。Absentee ownership is another reason why audits are needed. Stockholders desire audits to determine managements stewardship of thei

37、r assets.不參與治理的業(yè)主權(quán)是要求審計(jì)的另一個(gè)緣故。股東希望進(jìn)行審計(jì)，以確定治理當(dāng)局對(duì)他們的資產(chǎn)的經(jīng)營(yíng)責(zé)任。Other accounting services for small business include compiling and reviewing unaudited financial statements and bookkeeping services (frequently called write-up work).其他向小企業(yè)提供的會(huì)計(jì)服務(wù)包括編制和審查未經(jīng)審計(jì)的財(cái)務(wù)報(bào)表，提供簿記服務(wù)（通常稱做代理記賬業(yè)務(wù)）Notice that a compliance te

38、st measures the effectiveness of a particular control procedure ;it does not substantiate the dollar amount of an account balance.請(qǐng)注意，符合性測(cè)試衡量特定操縱程序的有效性，它并沒(méi)有對(duì)賬戶余額的金額加以驗(yàn)證。There are four basic types of audit reports , that, under certain specific conditions, may be issued by auditors. They are “unquali

39、fied of opinion”, “qualified opinion”, “adverse opinion” and “disclaimer of opinion”.在某些特定條件下，審計(jì)師可能出具四種差不多類型的審計(jì)報(bào)告。它們是“無(wú)保留意見(jiàn)”、“保留意見(jiàn)”、“否定意見(jiàn)”和“放棄發(fā)表意見(jiàn)”。Unit 1Profitability 盈利性Income tax return 所得稅申報(bào)表business decision maker 經(jīng)營(yíng)決策者financial position 財(cái)務(wù)狀況operating results 經(jīng)營(yíng)成果Unit 2Bank statements 銀行對(duì)賬單Phys

40、ical counts 實(shí)物盤點(diǎn)going concern 持續(xù)經(jīng)營(yíng)historical cost 歷史成本原則account balance 賬戶余額Unit 3 source document 原始憑證general ledger （account）總分類賬（戶）adjusting entries 調(diào)整分錄prepaid expense 預(yù)付費(fèi)用accrued revenue 應(yīng)計(jì)收入accumulated depreciation 累計(jì)折舊worksheet 工作底稿Unit 4 Accounts payable 應(yīng)付賬款Notes payable 應(yīng)付票據(jù)Internal contro

41、l 內(nèi)部操縱Controlling account 總賬Unit 5Chart of accounts 會(huì)計(jì)科目表Unit 6notes receivable 應(yīng)收票據(jù)accounts receivable 應(yīng)收賬款notes payable 應(yīng)付票據(jù)accounts payable 應(yīng)付賬款patent right 專利權(quán)generally accepted accounting principles 公認(rèn)會(huì)計(jì)準(zhǔn)則residual claims 剩余求償權(quán)Unit 7 Income statement 收益表Accounting period 會(huì)計(jì)期間Unit 8Financing acti

42、vities 籌資活動(dòng)Operating activities 經(jīng)營(yíng)活動(dòng)Investing activities 投資活動(dòng)Reconciliation method 調(diào)節(jié)法Deferrals 遞延項(xiàng)目Accruals 應(yīng)計(jì)項(xiàng)目SFAS（statement of financial accounting standards） 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告Unit 9Bank statement 銀行對(duì)賬單Insufficient funds check 空頭支票Salvage value 殘值Estimated useful life 可能使用壽命The double declining-balance m

43、ethod 雙倍余額遞減折舊法Annual depreciation 年折舊Unit 10Contingent liabilities 或有負(fù)債Deferred income taxes 遞延所得稅Present value 現(xiàn)值Future value 終值Unit 11Common stock 一般股Preferred stock 優(yōu)先股Cash dividend 現(xiàn)金股利Stock dividend 股票股利Declaration of dividend 股利宣布Dividend distribution 股利分配Unit 16Cost-volume-profit relationshi

44、p 成本-數(shù)量-利潤(rùn)關(guān)系Breakeven analysis 盈虧平衡分析Contribution-margin 邊際貢獻(xiàn)Unit 18audit report ，auditors report 審計(jì)報(bào)告internal auditing 內(nèi)部審計(jì)governmental auditing 政府審計(jì)external auditing 外部審計(jì)system of internal control 內(nèi)部操縱系統(tǒng)engagement letter 托付書audit working paper 審計(jì)工作底稿test of compliance 符合性測(cè)試confirmation of accounts

45、 receivable 應(yīng)收賬款的詢證related party transactions 有關(guān)當(dāng)事的交易u(yù)nqualified opinion 無(wú)保留意見(jiàn)qualified opinion 有保留意見(jiàn)adverse opinion 否定意見(jiàn)income tax return 所得稅申報(bào)單名詞解釋Accounts receivable ： An accounts receivable is an unwritten promise by a customer to pay at a later date for goods sold or service rendered.Accounting

46、 equation: The expression of the relationship between assets , liabilities , and capital ; most commonly stated as : Assets=Liabilities+ CapitalAccrual basis: An accounting system in which revenue is recognized only when earned , and expense is recognized only when incurred.Bank reconciliation: A st

47、atement that reconciles the difference between the banks balance and the balance of a companys books.Cash basis accounting: The reporting of all revenues and expenses in the period which cash is received or paid.Cash discount: The deduction allowable if an invoice is paid by a specified date.Common

48、stock: That part of the capital stock that does not have special preferences or rights.Controlling account: The account in the general ledger which summarizes the balances of a subsidiary ledger.Current asset: Assets that are expected to be realized in cash, sold, or consumed during the normal fisca

49、l cycle of a business.Current liability: Debts that are due within a short period of time , usually consisting of one year, and which are normally paid from current assets.Double entry accounting: An almost universal system which produces equal debit and credit entries for every transaction.Equity:

50、The right or claim to the properties of a business enterprise.Going concern concept: The concept that assumes that a business entity has a reasonable expectation of continuing in business at a profit for an indefinite period of time.Journalizing: A process of recording business transactions in the j

51、ournal.Materiality: The concept that recognizes the practicality of ignoring small or insignificant deviations from generally accepted accounting principles.Note receivable: A written promise to pay , representing an amount to be received by a business.Perpetual inventory system: A system of invento

52、ry accounting that employs records that continually disclose the amount of the inventory.Prepaid expense: Current assets which represent expense that have already been paid out , though were not yet consumed during the current period.Trial balance: A two-column schedule that compares the total of al

53、l debit balances with the total of all credit balances.Unearned revenue: Revenue received in advance of its being earned.Working capital: The excess of total current assets over total current liabilities at some point in time.Worksheet: An informal accounting statement that summarizes the trial bala

54、nce and other information necessary to prepare financial statements.Unit1 Accounting Definition(1) The role of accounting is to provide financial information for decision making.(2) The accounting system is an important component of a management information system.(3) The outsiders of enterprises in

55、clude owners, bankers, other creditors, potential investors, labor unions, government agencies, and the public.(4) Professional accountants(5) Economic activity(6) Accounting information當(dāng)某人向銀行申請(qǐng)抵押貸款或某政治候選人希望公開關(guān)于其財(cái)務(wù)狀況的一些正式報(bào)告時(shí)就需要會(huì)計(jì)信息。工商企業(yè)運(yùn)用會(huì)計(jì)來(lái)打算和操縱它們的經(jīng)營(yíng)活動(dòng)，并向股東、債權(quán)人、工會(huì)和政府機(jī)構(gòu)報(bào)告這些活動(dòng)的結(jié)果。非營(yíng)利組織，例如教堂和私營(yíng)醫(yī)院，同樣運(yùn)用

56、會(huì)計(jì)進(jìn)行打算、實(shí)施和最終報(bào)告它們的活動(dòng)。Unit 2在權(quán)責(zé)發(fā)生制下， 視服務(wù)的提供而非現(xiàn)金的收付在本期對(duì)資產(chǎn)和權(quán)益的阻礙作出會(huì)計(jì)記錄。即，收入是在賺取時(shí)確認(rèn)，費(fèi)用是在發(fā)生時(shí)確認(rèn)而不是在現(xiàn)金轉(zhuǎn)手時(shí)。假如現(xiàn)金收付制替代權(quán)責(zé)發(fā)生制，那么收入和費(fèi)用僅僅依靠各種現(xiàn)金收付活動(dòng)的時(shí)刻確定來(lái)確認(rèn)。1、財(cái)務(wù)會(huì)計(jì)報(bào)告的目標(biāo)是向財(cái)務(wù)會(huì)計(jì)報(bào)告使用者提供與企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量等有關(guān)的會(huì)計(jì)信息，反映企業(yè)治理層受托責(zé)任履行情況，有助于財(cái)務(wù)會(huì)計(jì)報(bào)告使用者做出經(jīng)濟(jì)決策。The objective of financial reports is to provide accounting information ab

57、out the financial position, operating results and cash flows, etc. of the enterprise to the users of the financial reports, to show results of the managements stewardship, and to assist users of financial reports to make economic decisions.2、財(cái)務(wù)會(huì)計(jì)報(bào)告使用者包括投資者、債權(quán)人、政府及其有關(guān)部門和社會(huì)公眾。Users of financial report

58、s include investors, creditors, government and its relevant departments as well as the public.3、企業(yè)應(yīng)當(dāng)對(duì)其本身發(fā)生的交易或者事項(xiàng)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告。An enterprise shall recognize, measure and report transactions or events that the enterprise itself have occurred.4、企業(yè)會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告應(yīng)當(dāng)以持續(xù)經(jīng)營(yíng)為前提。 In performing recognition, measure

59、ment and reporting for accounting purposes, an enterprise shall be assumed to be a going concern. 5、企業(yè)應(yīng)當(dāng)分期結(jié)算賬目和編制財(cái)務(wù)會(huì)計(jì)報(bào)告。會(huì)計(jì)期間分為年度和中期。中期是指短于一個(gè)完整的會(huì)計(jì)年度的報(bào)告期間。 An enterprise shall close the accounts and prepare financial reports for each separate accounting period. Accounting periods are divided into annu

60、al periods (yearly) and interim periods. An interim period is a reporting period shorter than a full accounting year.6、企業(yè)會(huì)計(jì)應(yīng)當(dāng)以貨幣計(jì)量。 Accounting measurement shall be based on unit of currency.7、企業(yè)應(yīng)當(dāng)以權(quán)責(zé)發(fā)生制為基礎(chǔ)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告。 Recognition, measurement and reporting for accounting purposes shall be on an acc