(完整word版)会计报表中英文对照

•会

计报表中

英文对照

Accounting

2. Objectives of financial reporting：财务报告的目标

Financial reporting should：

(1) Provide information that helps in making investment and credit decisions。

（2）Provide information that enables assessing future cash flows。

(3）Provide information that enables users to learn about economic resources, claims against those resources，and changes in them。

3. Basic accounting assumptions 基本会计假设

（1) Economic entity assumption 会计主体假设

This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities.

(2) Going concern assumption 持续经营假设

This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.

This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time。

This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date.

(3）Time period assumption 会计分期假设

This assumption assumes that the economic life of a business can be divided into artificial time periods.

The most typical time segment = Calendar Year

Next most typical time segment = Fiscal Year

（4) Monetary unit assumption 货币计量假设

This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power.

In essence，this assumption disregards the effects of inflation or deflation in the economy in which the entity operates。

This assumption provides support for the "Historical Cost”principle。

4. Accrual-basis accounting 权责发生制会计

5。Qualitative characteristics 会计信息质量特征

（1) Reliability 可靠性

For accounting information to be reliable，it must be dependable and trustworthy. Accounting information is reliable to the extend that it is：

Verifiable: means that information has been objectively determined，arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion。Representationally faithful: that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists，is owned by the company，is in working condition, and is currently being used to support the revenue generating activities of the company。

Neutral：means that information is presented in accordance with generally accepted accounting principles and practices，and without bias。

(2）Relevance 相关性

Relevant information is capable of making a difference in the decisions of users by helping them to

evaluate the potential effects of past，present，or future transactions or other events on future cash flows (predictive value) or to confirm or correct their previous evaluations (confirmatory value)。

（3) Understandability 可理解性

Understandability is the quality of information that enables users who have a reasonable knowledge of business and economic activities and financial reporting, and who study the information with reasonable diligence, to comprehend its meaning。

（4）Comparability 可比性

Comparability: suggests that accounting information that has been measured and reported in a similar manner by different enterprises should be capable of being compared because each of the enterprises is applying the same generally accepted accounting principles and practices。Consistency: suggests that an entity has used the same accounting principle or practice from one period to another, therefore, if the dollar amount reported for a category is different from one period to the next, then chances are that the difference is due to a change like an increase or decrease in sales volume rather than being due to a change in the method of calculating the dollar amount.

（5）Substance over form 实质重于形式

Substance over form emphasizes the economic substance of an event even though its legal form may provide a different result.

It requires that business enterprise should perform accounting recognition，measurement and reporting in accordance with the economic substance rather than the legal form of an event or transaction。

(6）Materiality 重要性

Information is material if its omission or misstatement could influence the resource allocation decisions that users make on the basis of an entity's financial report. Materiality depends on the nature and amount of the item judged in the particular circumstances of its omission or misstatement. Deciding when an amount is material in relation to other amounts is a matter of judgment and professional expertise.

（7) Conservatism 谨慎性

Conservatism dictates that when in doubt, choose the method that will be least likely to overstate assets and income，and understate liabilities and expenses.

(8) Timeliness 及时性

Timeliness means having information available to decision makers before it loses its capacity to influence decisions。If information becomes available only after the time that a decision must be made，it has no capacity to influence that decision and thus lacks relevance.

6. Basic accounting elements 基本会计要素

（1）Asset 资产

An asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise。

(2) Liability 负债

A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise.

A present obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities。

(3) owners’equity 所有者权益

Owners’equity is the residual interest in the assets of an enterprise after deducting all its liabilities. Owners’equity of a company is also known as shareholders’equity。

(4) Revenue 收入

Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity，other than those relating to contributions from owners。

(5）Expense 费用

Expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that result in decreases in owners' equity, other than those relating to appropriations of profits to owners。

（6) Profit 利润

Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses，gains and losses directly recognized in profit of the current period，etc。

7。Five measurement attributes 会计计量属性

（1）Historical cost 历史成本

Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition。Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation，or the amount payable under contract for assuming the present obligation，or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.

(2）Current replacement cost 现时重置成本

Assets are carried at the amount of cash or cash equivalents that would have to be paid if a same or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents that would be currently required to settle the obligation.

（3) Net realizable value 可实现净值

Assets are carried at the amount of cash or cash equivalents that could be obtained by selling the asset in the ordinary course of business，less the estimated costs of completion，the estimated selling costs and related tax payments。

(4) Present value 现值

Assets are carried at the present discounted value of the future net cash inflows that the item is expected to generate from its continuing use and ultimate disposal。Liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period。

(5) Fair value 公允价值

Assets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled，between knowledgeable，willing parties in an arm’s length transaction。

8. Financial statements 财务报表

（1）Balance sheet 资产负债表

A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.

（2）Income statement 损益表

An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period。

(3）Statement of cash flows 现金流量表

A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period。

(4) Statement of changes in owners’equity 所有者权益变动表

A statement of changes in owners’equity reports the changes in owners’equity for a specific

period of time。

（5) Notes to financial statements 财务报表附注

Notes to the accounting statements are further explanations of items presented in the accounting statements, and explanations of items not presented in the accounting statements，etc.

9. Accounting entry 会计分录

Debit: Cash

Credit：Common Stock

10. Basic accounting equation 基本会计等式

Assets = Liabilities + owners’equity

11. List of present and potential users of financial information 财务信息的使用者

investors, creditors, employees，suppliers，customers, and governmental agencies。Definitions of Four Categories of Financial Assets

A financial asset or liability held for trading is one that was acquired or incurred principally for the purpose of generating a profit from short—term fluctuations in price or dealers margin. A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actual pattern of short-term profit-taking. Derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments.

Held—to—maturity investments are financial assets with fixed or determinable payments and fixed maturity that an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise。

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;(2）持有至到期日的投资；(3）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.

Development Phase

An intangible asset arising from development （or from the development phase of an internal project）should be recognised if，and only if, an enterprise can demonstrate all of the following:

(a)the technical feasibility of completing the intangible asset so that it will be available for use or sale;

(b)its intention to complete the intangible asset and use or sell it；

(c）its ability to use or sell the intangible asset；

(完整word版)会计报表中英文对照（d）how the intangible asset will generate probable future economic benefits. Among other things, the enterprise should demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally，the usefulness of the intangible asset;

（e）the availability of adequate technical，financial and other resources to complete the development and to use or sell the intangible asset；

（f）its ability to measure the expenditure attributable to the intangible asset during its development reliably

(完整word版)会计报表中英文对照

•会计报表中英文对照

Accounting

1. Financial reporting（财务报告）includes not only financial statements but also other means of communicating information that relates，directly or indirectly，to the information provided by a business enterprise’s accounting system-———that is，information about an enterprise’s resources，obligations, earnings, etc. 2. Objectives of financial reporting：财务报告的目标 Financial reporting should： (1) Provide information that helps in making investment and credit decisions。（2）Provide information that enables assessing future cash flows。 (3）Provide information that enables users to learn about economic resources, claims against those resources，and changes in them。 3. Basic accounting assumptions 基本会计假设（1) Economic entity assumption 会计主体假设 This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities. (2) Going concern assumption 持续经营假设 This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives. This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time。 This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date. (3）Time period assumption 会计分期假设 This assumption assumes that the economic life of a business can be divided into artificial time periods.

中英文财务报表对照

一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net balance of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investm ent due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资 Long-term investment 长期股权投资 Long-term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-term debt investm ent 长期投资合计 Total for long-term investment 减：长期股权投资减值准备 Less: Impairment for long-term equity investment 减：长期债权投资减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备 Less: Provision for entrusted loan receivable 长期投资净额 Net bal of long-term investment 其中：合并价差 Include: Goodwill (Negative goodwill) 固定资产 Fixed assets 固定资产原值 Cost 减：累计折旧 Less: Accumulated Depreciation 固定资产净值 Net bal 减：固定资产减值准备 Less: Impairment for fixed assets 固定资产净额 NBV of fixed assets

三大会计报表中英文对照

资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment：其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets 其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets

会计报表中英文对照

Total non-cuirent assets

Acco un ti ng 投赞活动产生的淨现金流量 Net cash flow from investment acti5fities

1. Financial reporting (财务报告) includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise ' s accounting system --------------------------------------- that is, information about an enterprise ' s resources, obligations, earnings, etc. 2. Objectives of financial reporting: 财务报告的目标 Financial reporting should: (1) Provide information that helps in making investment and credit decisions. (2) Provide information that enables assessing future cash flows. (3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them. 3. Basic accounting assumptions (1) Economic entity assumption (2) Going concern assumption This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives. This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time. This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date. (3) Time period assumption 会计分期假设 This assumption assumes that the economic life of a business can be divided into artificial time periods. The most typical time segment = Calendar Year Next most typical time segment = Fiscal Year (4) Monetary unit assumption 货币计量假设 This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power. In essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates. This assumption provides support for the "Historical Cost" principle. 4. Accrual-basis accounting 权责发生制会计 5. Qualitative characteristics 会计信息质量特征 (1) Reliability 可靠性 For accounting information to be reliable, it must be dependable and trustworthy. Accounting information is reliable to the extend that it is: Verifiable: means that information has been objectively determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion. Representationally faithful: that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the company. Neutral: means that information is presented in accordance with generally accepted accounting 基本会计假设 This assumption simply says that the business and the owner of the business separate legal and economic entities. financial activities. Each entity should account and report are two its own 持续经营假设

会计报表术语中英文对照

会计报表术语中英文对照一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售本钱 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润〔EBITDA〕 EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income〔loss〕营业利润/〔亏损〕 Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率〔营业利润率〕 Profit before disposal of investments 出售投资前利润

Operating expenses: 营业费用： Research and development costs 〔R&D〕研发费用marketing expensesSelling expenses 销售费用 Cost of revenues 营业本钱 Selling Cost 销售本钱 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income〔loss〕营业利润/〔亏损〕 Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务本钱 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失

会计报表及会计科目中英文

会计报表及会计科目中英文会计报表及会计科目（中英文） Balance Sheets 资产负债表 Non-Current Assets 非流动资产 Property, plant and equipment 物业, 厂房及设备Investment properties 投资物业 Intangible assets 无形资产 Property held for development 待发展物业 Investment in subsidiaries 投资子公司 Interests in jointly controlled entities 投资合营公司 Interests in associate 投资联营公司 Investment in securities (non current assets) 证券投资Deferred taxation 递延税项资产 Sub-total 小計 Current Assets 非流动资产 Inventories of properties 物业存货 Other inventories 其它存货 Debtors, deposits and prepayments 应收贸易及其它应收款Amount due from holding company 应收控股公司 Amount due from fellow subsidiary 应收联属公司 Amounts due from subsidiaries 应收子公司 Amounts due from JCE / associates 应收合营公司/ 联营公司Amounts due from related companies 应收关连公司Amounts due from minority shareholders 应收少股东Amount due from shareholders 應收股東款 Investments in securities (current assets) 证券投资 Prepaid tax 预付税款 Bank deposits, pledged 银行存款(抵押) Bank balances, deposits and cash 银行结余及现金

会计报表各科目的中英文对照

资产负债表 Balance Sheet 项目 ITEM 货币资金 Cash 短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货 Inventories 其中：原材料 Including：Raw materials 产成品(库存商品) Finished goods 待摊费用 Prepaid and deferred expenses 待处理流动资产净损失 Unsettled G/L on current assets 一年内到期的长期债权投资 Long—term debenture investment falling due in a yaear 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资: Long—term investment：其中：长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost 减:累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减:固定资产减值准备 Less:Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project material 在建工程 Construction in Progress 待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible assets 其中：土地使用权 Including and use rights 递延资产（长期待摊费用）Deferred assets 其中：固定资产修理 Including：Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets 其中：特准储备物资 Among it：Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets 递延税款借项 Deferred assets debits 资产总计 Total Assets 资产负债表（续表) Balance Sheet

会计报表项目中英文对照(三张主表)

会计报表工程中英文对照(三张主表) 1、Balance sheet(audited) 资产负债表 Assets 资产 Current assets 流动资产、 Cash 货币资金 Short-term investment 短期投资 Notes receivable 应收票据 Dividends receivable 应收股利 Interest receivable 应收利息 Account receivable 应收帐款 Other receivable 其他应收款 Advanced to suppliers 预付帐款 Subsidies receivable 应收补贴款 Inventories 存货 Prepaid expenses 待摊费用 Long-term investments maturing within one year 一年内到期的长期投资Other current assents 其他流动资产 Total current assets 流动资产合计 Long-term investments 长期投资 Long-term equity investment 长期股权投资 Long-term debt investment 长期债权投资 Total long-term investment 长期投资合计 Fixed assets 固定资产 Fixed assets-cost 固定资产原价 Less: accumulated depreciation 减：累计折旧 Fixed assets net value 固定资产净值 Less: impairment of fixed assets 减：固定资产减值准备 Fixed asset-book value 固定资产净值 Materials for projects 工程物资 Construction in progress 在建工程 Disposal of fixed assets 固定资产清理 Total fixed assets 固定资产合计 Intangible assets and other assets 无形资产及其他资产 Intangible assets 无形资产 Long-term deferred expenses 长期待摊费用 Other long-term assets 其他长期资产 Total intangible assets and other assets 无形资产及其他资产合计Deferred tax：递延税项 Deferred tax debit 递延税款借项 Total assets 资产总计 Liabilities and owners’ equity负债及所有者权益 Current liabilities : 流动负债

会计报表中英文对照

投赞活动产生的淨现金流量

1. Financial reporting (财务报告) includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise ' s accounting system ------------------------------------------------------------------------ that is, information about an enterprise ' s resources, obligations, earnings, etc. 2. Objectives of financial reporting: 财务报告的目标 Financial reporting should: (1) Provide information that helps in making investment and credit decisions. (2) Provide information that enables assessing future cash flows. (3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them. 3. Basic accounting assumptions (1) Economic entity assumption (2) Going concern assumption This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives. This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time. This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date. (3) Time period assumption 会计分期假设 This assumption assumes that the economic life of a business can be divided into artificial time periods. The most typical time segment = Calendar Year Next most typical time segment = Fiscal Year (4) Monetary unit assumption 货币计量假设 This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power. In essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates. This assumption provides support for the "Historical Cost" principle. 4. Accrual-basis accounting 权责发生制会计 5. Qualitative characteristics 会计信息质量特征 (1) Reliability 可靠性 For accounting information to be reliable, it must be dependable and trustworthy. Accounting information is reliable to the extend that it is: Verifiable: means that information has been objectively determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion. Representationally faithful: that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the company. Neutral: means that information is presented in accordance with generally accepted accounting 基本会计假设 This assumption simply says that the business and the owner of the business separate legal and economic entities. financial activities. Each entity should account and report are two its own 持续经营假设

三大会计报表中英文对照

会计报表中英文

adjusted in come stateme nt 调整后损益计算书 all-i nclusive in come stateme nt总括性损益表文档收集自网络，仅用于个人学习 all-purpose finan cial stateme nts 通用决算表 analytical statement 分析扌报表 annual statement of receipt and expenditure 年度收支决算书文档收集自网络，仅用于个人学习 annual finan cial stateme nt 年度财务报表 appropriati on stateme nt 岁岀预算报表 articulatio n stateme nt 借贷关节表 artificial statement 多栏式计算书 asset-a nd-liabilitystateme nt ［美资产负债表 average statement 海损理算书 balanee statement 余额明细表 bala nee stateme nt of con ditio ns of the treasury 国库状况表文档收集自网络，仅用于个人学习 bank statement银行结单［报表］ bank deposit reco nciliation stateme nt 银行存款调节表文档收集自网络，仅用于个人学习 bank reconciliation statement银行往来调节表,银行核对单文档收集自网络，仅用于个人学习 branch statements 分支机构扌报表 branch finan cial stateme nt 分支机构损益计算书 budget statement 预算书 budgeted in come stateme nt (=pro forma in come stateme nt) 预计［计划］损益计算书文档收集自网络，仅用于个人学习burden statement间接成本［费用］表 capital statement 资本变动表 capital surplus stateme nt 公积金计算书 capital-reco nciliation stateme nt资本协调表文档收集自网络，仅用于个人学习 carrier's statement 商务记录 cash statement 现金报表；库存表 cash daily statement 现金日计表 cash flow statement现金流量表,现金收支一览表文档收集自网络，仅用于个人学习 certified finan cial stateme nt 已签证财务报表 charge-and-discharge statement经营及支岀报告表,遗产报告表,资金运用表文档收集自网络，仅用于个人学习 claim statement损失索赔清单；起诉状 cleari ng house stateme nt 票据交换所报表

会计报表术语中英文对照

会计报表术语中英文对照一、损益表 INCOME STATEMENT Aggregate income statement?合并损益表Operating Results?经营业绩 FINANCIAL HIGHLIGHTS?财务摘要 Gross revenues?总收入/毛收入 Net revenues ?销售收入/净收入 Sales?销售额 Turnover?营业额 Cost of revenues ?销售成本 Gross profit ?毛利润 Gross margin?毛利率 Other income and gain?其他收入及利得EBITDA?息、税、折旧、摊销前利润（EBITDA）EBITDA margin?EBITDA 率 EBITA?息、税、摊销前利润 EBIT?息税前利润/营业利润 Operating income （loss）?营业利润/ （亏损）Operating profit?营业利润 Operating margin?营业利润率 EBIT margin?EBIT率（营业利润率）

Profit before disposal of investments?出售投资前利润 Operating expenses:?营业费用： Research and development costs （R&D） ?研发费用 marketing expensesSelling expenses?销售费用 Cost of revenues?营业成本 Selling Cost?销售成本 Sales and marketing expenses Selling and marketing expenses?销售费用、或销售及市场推广费用 Selling and distribution costs?营销费用/行销费用 General and administrative expenses ?管理费用/一般及管理费用Administrative expenses?管理费用 Operating income （loss）?营业利润/ （亏损） Profit from operating activities?营业利润/经营活动之利润 Finance costs?财务费用/财务成本 Financial result?财务费用 Finance income?财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares?可转换可赎回优先股 B 相关衍生负债公允值变动 Loss on the derivative component of convertible bonds可换股债券衍生工具之损失 Equity loss of affiliates?子公司权益损失