注会英语.docx
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注会英语.docx
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注会英语
资产负债表
TianhuaLimitedCorporation
BalanceSheet
AsatDec.31,2007
Assets
EquityandLiabilities
Currentassets
Currentliabilities
Cash
Loan
Financialassetsheld-for-trading
Financialliabilitiesheld-for-trading
Notesreceivable
Notespayable
Accountsreceivable
Accountspayable
Prepaidexpenses
Unearnedrevenue
Interestreceivable
Wagespayable
Dividendreceivable
Taxpayable
Otherreceivables
Interestpayable
Inventory
Dividendpayable
Currentportionoflong-termassets
Otherpayables
Othercurrentassets
Currentportionoflong-termliabilities
Totalofcurrentassets
Othercurrentliabilities
Non-currentassets
Totalofcurrentliabilities
Financialassetsavailable-for-sale
Non-currentliabilities
Financialassetsheld-to-maturity
Long-termloan
Long-termreceivable
Bondpayable
Long-termshareinvestment
Long-termpayable
Investmentproperty
Restrictedpayable
Capitalassets
Contingentliability
Work-in-progressconstruction
Deferredtaxliabilities
Constructioninventory
Othernon-currentliabilities
Capitalassetsdisposal
Totalofnon-currentliabilities
Organicassetsformanufactory
Totalofliabilities
Gasassets
Equity
Intangibleassets
Issuedcapital
Developmentexpenditure
Capitalreserve
Goodwill
-treasuryshare
Long-termprepaidexpense
Surplusreserve
Deferredtaxassets
undistributedprofit
Othernon-currentassets
Totalequity
Totalofnon-currentassets
Totalassets
Totalequityandliabilities
损益表
TianhuaLimitCorporation
IncomeStatement
items
Revenue
Costofsales
Operatingtax
Salesexpense
Administrativeexpense
Financeexpense
Lossofimpairmentofassets
+changesoffairvalueofassets
Investmentincome
Include:
incomefromassociates
Operatingprofit
+incomefromnon-operatingactivities
-expensefornon-operatingactivities
Include:
lossondisposalofnon-currentassets
Profit
-incometax
Netprofit
Earningspershare
1.basicEPS
2.diluteEPS
FortheyearendedDec.31,2007
现金流量表
TianhuaLimitCorporation
CashFlowStatement
FortheyearendedDec.312007
Items
1.cashflowfromoperatingactivities
Receiptsfromcustomers
Taxrefunds
Receiptsfromotherbusinessactivities
Cashinflowfromoperatingactivities
Paymentstosuppliers
Wagesandsalariestoemployees
Othertaxpayments
Paymentsforotherbusinessactivities
Cashoutflowforoperatingactivities
Netcashflowfromoperatingactivities
2.cashflowfrominvestmentactivities
Proceedsfromsellofinvestment
Investmentincome
Proceedsfromdisposalofnon-currentassets
Proceedsfromdisposalofsubsidiary
Proceedsfromotherinvestmentactivities
Cashinflowfrominvestmentactivities
Paymentforpurchaseofcapitalassets
Paymentforinvestment
Paymentforacquisitionofsubsidiary
Paymentforotherinvestmentactivities
Cashoutflowforinvestmentactivities
Netcashflowfrominvestmentactivities
3.cashflowfromfinanceactivities
Receiptsfromequitysecurities
Receiptsfromloan
Receiptsfromotherfinanceactivities
Cashinflowfromfinanceactivities
Paymentfordebt
Paymentfordividendandinterest
Cashoutflowforfinanceactivities
Netcashflowfromfinanceactivities
4.foreignexchangeeffectoncashandcashequivalent
increaseoncashandcashequivalent
+cashandcashequivalent,beginningofyear
6.cashandcashequivalent,endingofyear
所有者权益变动表
TianhuaLimitCorporation
StatementofChangesinEquity
FortheyearendedDec.312007
items
Issuedcapital
Capitalreserve
-treasuryshare
surplusreserve
undistributedprofit
Totalofequity
一.balanceatDec.31,2006
+changesinaccountingpolicy
Correctionofprioryear’serror
二.Restatedbalance
三.Changes
(一)Netprofit
(二)Gainandlossdirecttoequity
1.Changesoffairvalueoffinancialassetsavailableforsale
2.investmentincomeunderequitymethod
3.incometaxeffectonequity
4.other
(三)equityinvestment
1.investmentfromshareholder
2.Share-basepaymenttoequity
3.other
(四)profitallocation
1.surplusreserve
2.dividend
3.other
(五)internaltransferofequity
1.capialreservetoissuedcapital
2.surplusreservetoissuedcapital
3.surplusreservecompensateloss
4.other
四.BalanceatDec.31,2007
会计
确认reorganization
计量measurement
表述presentation
揭示(附注)disclosure
Chap.1
会计基本假设underlyingassumptions
会计主体假设separate-entityassumption
持续经营假设continuityassumption
Going-concernassumption
会计分期accountingperiod
货币计量unit-of-measureassumption
币值稳定Nominaldollarcapitalmaintenanceassumption
会计信息质量要求qualitativecriteria
可靠性reliability
相关性relevance
可理解性understandability
可比性comparability
实质重于形式substanceoverform
重要性materiality
谨慎性conservatism
及时性timeliness
会计要素accountingelements
要素
Definition
Characteristics
资产
assets
Assetsareeconomicresourcescontrolledbyanentityasaresultofpasttransactionsoreventsfromwhichfutureeconomicbenefitsmaybeobtained.
1.havefutureeconomicbenefits;
2.beundertheentity’scurrentcontrol;and
3.Resultfrompasttransactions.
负债
liabilities
Liabilitiesareobligationsofanentityarisingfrompasttransactionsorevents,thesettlementofwhichwillresultinthetransferofuseofassets,provisionofservices,orotheryieldingofeconomicbenefitsinthefuture.
1.requirefuturetransferofassetsoreconomicbenefits;
2.beanunavoidablecurrentobligation;and
3.resultfrompasttransactions
所有者权益
equity
Equityistheownershipinterestintheassetsofanentityafterdeductingitsliabilities
收入
revenues
Revenuesareincreasesineconomicresourcesresultingfromtheordinaryactivitiesofanentity,otherthanthoserelatingtocapitaltransaction.
1.resultfromordinaryactivities;
2.inflowofeconomicresources,otherthanrelatingcapitaltransaction
3.increaseinequity
费用
expenses
Expensesaredecreaseineconomicresourcesresultingfromtheordinaryrevenue-earningactivitiesofanentity
1.resultfromordinaryactivities;
2.outflowofeconomicresources,otherthanrelationtocapitaltransaction
利润
profit
Profitistheresultsofthebusinessactivities.
revenuesexceedexpenses,profit
expensesexceedrevenues,loss
会计要素的计量属性basisofmeasurement
历史成本historicalcost
重置成本replacementcost
可实现净值net-realizablevalue
现值presentvalue
公允价值fairvalue
财务报告financialstatement
资产负债表BalanceSheet
利润表IncomeStatement
现金流量表CashFlowStatement
所有者权益变动表StatementofChangesinEquity
附注notes
Disclosurenotes
Chap.2
货币资金monetaryassets
现金cash
银行账户bankaccount
现金等价物cashequivalent
Chap.3
金融资产financialinstruments
以公允价值计量且变动计入当期损益的金融资产
Measureatfairvaluethroughprofitorloss
交易性金融资产heldfortrading
指定为以公允价值计量且变动计入当期损益的金融资产
Identifiedasatfairvaluethroughprofitorloss
持有到期投资Held-to–maturityinvestment
贷款和应收账款Loansandreceivables
可供出售金融资产available-for-salefinancialassets
减值impairment
减值损失impairmentloss
Chap.4
存货inventory
存货的种类:
Classificationofinventory
原材料rawmaterialsinventory
在产品work-in-progressinventory
半成品componentparts
产成品finishedgoodsinventory
商品merchandiseinventory
周转材料suppliesinventory
发出存货的计量costflowassumption
先进先出法first-in-first-out(FIFO)
后进先出法last-in-first-out(LIFO)
移动加权平均法moving-averageunitcost
全月一次加权平均法weighted-averagesystem
个别计价法(具体辨认法)specificidentification
期末存货的计量endingbalanceofinventory
成本与可变现净值孰低lower-of–cost-or-marketvalue
Net-realizablevalue
存货跌价准备AllowancetoreduceinventorytoLCM
资产减值损失—存货减值损失lossofimpairmentonassets----lossofimpairmentoninventory
Chap.5
长期股权投资long-terminvestment–share
Investmentinsubsidiary***
成本法costmethod
权益法equitymethod
投资收益investmentincome
可转换convertible
Chap.6
固定资产capitalassets
在建工程wok-in-progressconstruction
折旧amortization
平均年限法straight-line-method
工作量法unit-of-production
双倍余额递减法declining-balancemethod
年数总和法sum-of-the-years-digitsmethod
后续支出subsequentexpenditure
资本化capitalizedcost
费用化expensedcost
处置retirementanddisposal
持有待售的固定资产capitalassetsheldforsale
固定资产清理disposalofcapitalassets
固定资产减值准备allowanceofimpairmentsoncapitalassets
Chap.7
无形资产intangibleassets
专利权patents
非专利技术industrialdesignregistration
商标权trademarksandtradename
著作权copyright
特许权franchiserights
土地使用权rightsofusingland
Chap.8
投资性房地产investmentproperty/profitableestate
Chap.9
非货币性资产交换non-monetaryassetsexchange
商业实质commercialsubstance
Chap.10
资产减值assetsimpairment
估计evaluation
资产组assetsgroupcashgenerateunit
商誉goodwill
Chap.11
负债liabilities
流动负债currentliabilities
非流动负债non-currentliabilities
初始计量initialmeasurement
辞退福利firefringe
进口import
出口export
可转换公司债券convertiblebond
Chap.12
所有者权益equity
实收资本issuedcapital
资本公积capitalreserve
股本溢价sharepremium
留存收益retainedearnings
未分配利润distributedprofit
Chap.13
完工百分比法percentageofcompletionmethod
建造合同constructioncontract
直接法directmethod
间接法indirectmethod
分部报告segmentreport
关联方relatedparty
租赁lease
担保guarantee
Chap.15
或有事项contingencies
或有资产contingentassets
或有负债contingentliabilities
亏损合同onerouscontract
Chap.16
重组reorganization/resutruction
Chap.18
借款费用borrowingcostsborrowingexpenditure
溢价premium
折价discount
资本化capitalizecosts
Chap.20
所得税incometax
计税基础taxbase
永久性差别permanentdifference
暂时性差别temporarydifference
应纳税暂时性差异taxabletemporarydifferences
可抵扣暂时性差异deductibletemporarydifference
递延所得税资产deferredtaxassets
递延所得税负债deferredtaxliabilities
Chap.21
外币折算translationofforeigncurrency
外币交易foreigncurrencytransactions
外币
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