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注会专业英语辅导讲义.doc


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ounting1Financialreporting(财务报告)municatinginformationthatrelates,directlyorindirectly,totheinformationprovidedbyabusinessenterprise’ountingsystem----thatis,informationaboutanenterprise’sresources,obligations,earnings,etc2Objectivesoffinancialreporting:财务报告的目标Financialreportingshould:(1)Provideinformationthathelpsinmakinginvestmentandcreditdecisions(2)Provideinformationthatenablesassessingfuturecashflows(3)Provideinformationthatenablesuserstolearnabouteconomicresources,claimsagainstthoseresources,ountingassumptions基本会计假设(1)ountandreportitsownfinancialactivities(2)rualanddeferralentriesasofeachbalancesheetdate(3)Timeperiodassumption会计分期假设ThisassumptionassumesthattheeconomiclifeofabusinesscanbedividedintoartificialtimeperiodsThemosttypicaltimesegment=CalendarYearNextmosttypicaltimesegment=FiscalYear(4)ountingrecords,andtheunitofmeasureremainsrelativelyconstantovertimeintermsofpurchasingpowerInessence,thisassumptiondisregardstheeffectsofinflationordeflationintheeconomyinwhichtheentityoperatesThisassumptionprovidessupportforthe"HistoricalCost"rual-ounting权责发生制会计5Qualitativecharacteristics会计信息质量特征(1)ountinginformationtobereliable,ountinginformationisreliabletotheextendthatitis:Verifiable:meansthatinformationhasbeenobjectivelydetermined,arrivedat,orcreatedMorethanonepersoncouldconsiderthefactsofasituationandreachasimilarconclusionRepresentationallyfaithful:thatsomethingiswhatitisrepresentedtobeForexample,ifamachineislistedasafixedassetonthebalancesheet,panycanprovethatthemachineexists,pany,isinworkingcondition,panyNeutral:ountingprinciplesandpractices,andwithoutbias(2)Relevance相关性Relevantinformationiscapableofmakingadifferenceinthedecisionsofusersbyhelpingthemtoevaluatethepotentialeffectsofpast,present,orfuturetransactionsorothereventsonfuturecashflows(predictivevalue)ortoconfirmorcorrecttheirpreviousevaluations(confirmatoryvalue)(3)Understandability可理解性Understandabilityisthequalityofinformationthatenablesuserswhohaveareasonableknowledgeofbusinessandeconomicactivitiesandfi

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  • 时间2020-09-18