财务会计英语PPT

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,Finance Vocabulary常用金融词汇,A.T.M.,AutomatedTellerMachine; cashdispenser,Banknote,Piece of paper money,Legal tender,Currency that cannot legally be refused as payment,Loan,Sum of money to be returned with interest,Donate,Give money especially to charity; make a donation,1,Fee,Payment made to a professional person,Interest,Money,paid,for borrowing or investing money,Cheque/check,Written order to a bank to pay the stated amount from ones account,Loan,Sum of money to be returned with interest,Exchange rate,The rate at which one currency can be exchanged for another,2,Budget,Amount of money available or needed for a specific use,Cash dispenser,Automatic machine from which a bank customer may withdraw money,Cashier,A person dealing with cash transaction,s,in a bank, shop, etc,Coin,A piece of metal used as money,Currency,The money used in a country,3,关于期货的英语总结,The function of futures markets is price discovery, price riskhedging, and market efficiency improving. 期货市场的功能在于价格发现、价格风险规避及市场效率提高。,Futures markets provide a current consensus of knowledgeable opinions about the future price of commodities or financial instruments. 期货市场提供了对商品或金融工具未来价格综合信息所作出的市场判断。,Hedging in futures markets is synonymous with shifting risk.期货市场上的套做交易实际上就是转移风险。,4,Most market participants prefer to offset futures positions, rather than to make actual delivery.,期货市场的交易者大都未进行实际交割，而是对市场部位对冲了结。,Parties who have sold a futures contract are said to have taken a short position.,出售期货合约的出售者被认为是处在市场空头。,Futures trading takes place only on government-regulated exchanges.,期货交易只能在政府管理的交易所内进行。,5,If you go short and the futures price goes up, you lose money.,如果你卖空而期货价格上升，你就赔钱。,Futures is one of the types of financial futures.,外汇期货是金融期货的一种。,The futures price is not constant until the contract expires.,直到其期货合约到期之前，期货价格才稳定。,A long position involves inflows greater than outflows in a currency and a short position involved outflows greater than inflows.,多头是一种货币的流入大于流出，而空头指一种货币的流出大于流入。,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 basic 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 .,财务报表是向管理人员和有关外界人士传送企业盈利能力和财务状况的简明情况的工具。报告一个企业财务状况的有三种基本财务报表：资产负债表，损益表和现金流量表。资产负债表和损益表是在特定日期编制的，习惯上在每个月末编制。,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 the causes for the change in the cash balance.,现金流量表反映企业某个期间现金收入和支出，即现金的来源和运用。它解释现金余额变化的原因。,7,An enterprise shall, in its notes, disclose the information pertinent,to the Contingencies as follows:,(1) Estimated debts,(a) The types and causes of the estimated debts, as well as an explanation for the uncertainty of the outflow of economic benefits;,(b) The changes at the beginning and the end of the period, and the current changes in the estimated debts;,(c) The amount of expected compensations pertinent to the estimated debts, and the amount of excepted compensation that has been recognized in the current period.,(2) Contingent debts (excluding those contingent liabilities that caused little possibility of any outflow of economic benefits).,(a) The types and causes of the contingent debts, consisting of the contingent debts arising from discounted commercial acceptance bills of exchange, pending litigations, pending arbitrations, and guarantees provided for the debts of other enterprises;,8,(b) An explanation for the uncertainty of the outflow of the economic benefits;,(c) An estimate of the expected financial effect of the contingent debts and the possibility of any expenditure. If it is unable to make an estimate, the reasons shall be explained.,(3) In general, no enterprise may disclose the contingent assets. However, if a contingent asset will probably give rise to an inflow of economic benefits to the enterprise, the enterprise shall disclose the cause, the expected financial effect, etc.,企业应当在附注中披露与或有事项有关的下列信息：(一)预计负债。1预计负债的种类、形成原因以及经济利益流出不确定性的说明。2各类预计负债的期初、期末余额和本期变动情况。3与预计负债有关的预期补偿金额和本期已确认的预期补偿金额。(二)或有负债(不包括极小可能导致经济利益流出企业的或有负债)。,9,1或有负债的种类及其形成原因，包括已贴现商业承兑汇票、未决诉讼、未决对外提供担保等形成的或有负债。 2经济利益流出不确定性的说明。3或有负债预计产生的财务影响，以及获得补偿的可能性；无法预计的，应当 说明原 因。,(三)企业通常不应当披露或有资产。但或有资产很可能会给企业带来经济利益的，应当披露其形成的原因、预计产生的财务影响等。,与或有事项相关的义务同时满足下列条件的，应当确认为预计负债：,该义务是企业承担的现时义务；,履行该义务很可能导致经济利益流出企业；,该义务的金额能够可靠地计量。,The obligation pertinent to a Contingencies shall be recognized as an estimated debts when the following conditions are satisfied simultaneously:,That obligation is a current obligation of the enterprise;,It is likely to cause any economic benefit to flow out of the enterprise as a result of performance of the obligation; and The amount of the obligation can be measured in a reliable way.,10,The CPA should maintain professional skepticism， apply professional judgment reasonably to assess the audit risk and to design and perform relevant audit procedures in order to reduce the audit risk to an acceptable level.,注册会计师应当保持应有的职业谨慎，合理运用专业判断，对审计风险进行评估，制定并实施相应的审计程序，以将审计风险降低至可接受的水平。,The CPA should document the work carried out and the results of the study and evaluation of the internal controls and the assessment of the audit risk in the audit working papers.,注册会计师应当将研究、评价内部控制和评估审计风险的过程及结果记录于审计工作底稿。,The CPA should obtain an understanding of the control environment sufficient to assess the attitudes， awareness and actions of the entitys management regarding internal controls and their importance.,11,注册会计师应当充分了解控制环境，以评价被审计单位管理当局对内部控制及其重要性的态度、认识和措施。,5.The CPA should obtain an understanding of the following major control procedures sufficient to determine the relevant audit procedures reasonably：,（1） the authorization of transactions；,（2） the assignment of responsibility；,（3） the control of supporting documents and records；,（4） access to assets and use of records； and,（5） any independent checking.,注册会计师应当充分了解以下主要控制程序，以合理确定相关的审计程序：（一）交易授权；（二）职责划分；（三）凭证与记录控制；（四）资产接触与记录使用；（五）独立稽核。,12,现金，是指企业库存现金以及可以随时用于支付的存款。现金等价物，是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。,The term cash refers to cash on hand and deposits that are available for payment at any time.The term cash equivalents refers to short-term and highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value.,筹资活动，是指导致企业资本及债务规模和构成发生变化的活动。,The term financing activities refers to those activities that result in changes in the scale and composition of the capital and debts of an enterprise.,If the accounting policy altered, the nature, details, reasons and effect of the change of the accounting policy shall be explained . If it is unable to make a retrospective adjustment, the reasons shall be explained.,会计政策发生变更的，应当说明会计政策变更的性质、内容、原因及其影响数；无法进行追溯调整的，应当说明原因。,13,企业应当分期结算账目和编制财务会计报告。会计期间分为年度和中期。中期是指短于一个完整的会计年度的报告期间。,An enterprise shall close the accounts and prepare financial reports for each separate accounting period. Accounting periods are divided into annual periods (yearly) and interim periods. An interim period is a reporting period shorter than a full accounting year.,企业会计应当以货币计量。,Accounting measurement shall be based on unit of currency.,企业应当以权责发生制为基础进行会计确认、计量和报告。,Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.,企业应当按照交易或者事项的经济特征确定会计要素。会计要素包括资产、负债、所有者权益、收入、费用和利润。,An enterprise shall determine the accounting elements based on the economic characteristics of the transactions or events. Accounting elements include assets, liabilities, owners equity, revenue, expenses and profit.,14,An enterprise shall recognize, measure and report transactions or events based on their substance, and not merely based on their legal form.,企业应当按照交易或者事项的经济实质进行会计确认、计量和报告，不应仅以交易或者事项的法律形式为依据。,An enterprise shall recognize, measure and report transactions or events occurred in a timely manner and shall neither bring forward nor defer the accounting.,企业对于已经发生的交易或者事项，应当及时进行会计确认、计量和报告，不得提前或者延后。,企业应当分期结算账目和编制财务会计报告。会计期间分为年度和中期。中期是指短于一个完整的会计年度的报告期间。,An enterprise shall close the accounts and prepare financial reports for each separate accounting period. Accounting periods are divided into annual periods (yearly) and interim periods. An interim period is a reporting period shorter than a full accounting year.,15,A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits.,根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。,After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.,当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的差额）,Assets 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 accounting treatment, assets are normally divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.,资产是企业拥有或者控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。,16,Provision for bad debts may be set up on accounts receivable and the provision 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.,应收账款可以计提坏账准备金。坏账准备金在会计报表中作为应收账款的备抵项目列示。各种应收及预付款应当及时清算、催收、定期与对方对账核实。,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.,各种存货发出时，企业可以根据实际情况，选择使用先进先出法、加权平均法、移动平均法、个别计价法、后进先出法等方法确定其实际成本。,The acquisition cost of property ,plant ,and equipment includes all expenditures reasonable and necessary to get them in place and ready for use.,财产、厂房及设备的购置成本包括所有的合理支出和使这些资产处于可使用状态的必要支出。,17,Profitability 盈利性 Income tax return 所得税申报表 business decision maker 经营决策者 financial position 财务状况 operating results 经营成果 Bank statements 银行对账单 Physical counts 实物盘点 going concern 持续经营 historical cost 历史成本原则 account balance 账户余额 source document 原始凭证 general ledger （account）总分类账（户）adjusting entries 调整分录 prepaid expense 预付费用accrued revenue 应计收入 accumulated depreciation 累计折旧 worksheet 工作底稿 Bank statement 银行对账单 Insufficient funds check 空头支票 Salvage value 残值 Estimated useful life 预计使用寿命 The double declining-balance method 双倍余额递减折旧法 Annual depreciation 年折旧 Common stock 普通股Preferred stock 优先股 Cash dividend 现金股利 Stock dividend 股票股利 Declaration of dividend 股利宣布 Dividend distribution 股利分配 Cost-volume-profit relationship 成本-数量-利润关系Breakeven analysis 盈亏平衡分析 Contribution-margin 边际贡献audit report ，auditors report 审计报告internal auditing 内部审计 governmental auditing 政府审计external auditing 外部审计 system of internal control 内部控制系统engagement letter 委托书 audit working paper 审计工作底稿test of compliance 符合性测试 confirmation of accounts receivable 应收账款的询证 related party transactions 有关当事的交易unqualified opinion 无保留意见qualified opinion 有保留意见adverse opinion 否定意见income tax return 所得税申报单,18,财务会计报告的目标是向财务会计报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，有助于财务会计报告使用者做出经济决策。,The objective of financial reports is to provide accounting information about 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.,19,thank you,20,