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1、,1.英语视听,提纲,2.专业术语,3.典型例句,4.典型例题,5.小结,Unit2 第2单元,英语试听,英语试听 专业术语 典型例句 典型例题 小结,专业术语,指特定领域对一些特定事物的统一的业内称谓,也是在专业交流时对名称的简介用语,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,专业术语,指特定领域对一些特定事物的统一的业内称谓,也是在专业交流时对名称的简介用语,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,ObjectivitySubstance Over FormRelevance Consistency Comparability Time
2、liness Clarity Accrual Basis,Accounting Principles,客观性原则实质重于形式原则 相关性原则一贯性原则可比性原则及时性原则清晰性原则权责发生制原则,会计准则,Matching HistoricalCapital Expenditure Revenue Expenditure Conservatism Materiality,配比性原则历史成本原则资本性支出收益性支出谨慎性原则重要性原则,典型例句,China Accounting System for Business Enterprises: This system is formulated
3、to standardize the accounting practice of and to provide true and complete accounting information about business enterprises, in accordance with the “Accounting informing about business enterprises, in accordance with “Accounting Law of the Peoples Republic of China” and other relevant State laws an
4、d regulations.,Unit2第2单元,英语试听 专业术语 典型例句 典型例题 小结,2.1 会计假设中国企业会计制度：为了规范企业的会计核算，真实、完整地提供会计信息，根据中华人民共和国会计法及国家其他有关法律和法规，制定本制度。,2.1 Accounting Concept,典型例句,1. The Entity ConceptAn enterprises should record and reflect all of its production and operating activities based on various transactions or events a
5、ctually occurred.,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,1会计主体会计核算应以企业发生的各项交易或事项为对象，记录和反映企业本身的各项生产经营活动。,典型例句,2. The Going Concern ConceptAccounting practice should proceed on the basis of the continuous and normal production and operating activities of an enterprise.,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,2持续
6、经营会计核算应当以企业持续、正常的生产经营活动为前提。,典型例句,3. The Time Period ConceptAn enterprise should account for its transactions or events and prepare its financial statements in distinct accounting periods. Accounting periods may be a month, a quarter, a half-year, commencing on first days thereof according to the Gre
7、gorian calendar. Monthly, quarterly and half-year periods are referred to as interim accounting periods.“End of periods” and “at regular intervals” under this System refer to the end of a month, a quarter, a half-year, or a year.,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,3会计分期会计核算应当划分会计期间，分期结算账目和编制财务会计报告。会计
8、期间分为年度、半年度、季度和月度。年度、半年度、季度和月度均按公历起讫日期确定。半年度、季度和月度均称为会计中期。本制度所称的期末和定期，是指月末、季末、半年末和年末。,典型例句,4. The Monetary Unit ConceptRenminbi yuan is the reporting currency of an enterprise.Certain foreign currency may be used as the reporting currency for an enterprise heavily engaged in foreign currency transact
9、ions. However, foreign currency transactions should be restated into the reporting currency when financial statements are prepared and submitted.,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,4货币计量企业的会计核算以人民币为记账本位币。业务收支以人民币以外的货币为主的企业、可以选定其中一种货币作为记账本位币，但是编报的财务会计报告应当折算为人民币。,典型例句,The following basic rules should b
10、e followed by an enterprise in accounting treatment.1. The Objectivity PrincipleAccounting records and financial reports must be based on transactions or events as they actually take place, so as to objectively reflect the financial position, results of operation and cash flows of an enterprise.,Uni
11、t2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,2.2 会计原则企业在会计核算时，应遵循以下基本原则。1客观性原则会计核算应当以实际发生的交易或事项为依据，如实反映企业的财务状况、经营成果和现金流量。,典型例句,2. The Substance Over Form PrincipleAccounting treatment should be based on the economic substance, rather than the legal form, of transactions or events as they actually occur.,Unit2 第2单
12、元,英语试听 专业术语 典型例句 典型例题 小结,2实质重于形式企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据。,典型例句,3. The Relevance PrincipleAccounting information must be reported to reflect the financial position, results of operation and cash flows of an enterprise, in order to meet the needs of information users.,Unit2 第2单元
13、,英语试听 专业术语 典型例句 典型例题 小结,3相关性原则企业提供的会计信息应当能够反映企业的财务状况、经营成果和现金流量，以满足会计信息使用者的需要。,典型例句,4. The Consistency PrincipleAccounting policies adopted must be applied consistently from period to period and shall not be changed arbitrarily. Where circumstances justify any changes, details of the changes and the
14、reasons thereof, the cumulative effect of the changes, and the reasons that the cumulative of the changes cannot be reasonably determined must be stated in the notes to financial statements.,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,4一贯性原则企业的会计核算方法前后各期应当保持一致，不得随意变更。如有必要变更，应当将变更的内容和理由、变更的累积影响数，以及累积影响数不能合理确定的
15、理由等，在会计报表附注中予以说明。,典型例句,5. Comparability PrincipleAccounting records and financial statements must be prepared according to prescribed accounting treatments, and accounting information of an enterprise must be compatible and comparable.,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,5可比性原则企业的会计核算应当按照规定的会计处理方法进行，会
16、计指标应当口径一致、相互可比。,典型例句,6. The Principle of TimelinessAccounting records and financial reports must be prepared in a timely manner, and should not be moved up or delayed.,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,6及时性原则企业的会计核算应当及时进行，不得提前或延后。,典型例句,7. The Principle of ClarityAccounting records and financial repo
17、rts must be clear and concise so that they can be easily understood and applied by interested parties.,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,7清晰性原则企业的会计核算和编制的财务会计报告应当清晰明了，便于理解和利用,典型例句,8. The Accrual Basis PrincipleThe accrual basis shall be adopted for accounting treatments. Revenue realized and expense
18、 incurred or to be accrued during the current period shall be accounted for as revenue and expenses of the period, even if the amount has been received or paid during the period.,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,8权责发生制企业的会计核算应当以权责发生制为基础。凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应当作为当期的收入和费用；凡是不属于当期的收入和费用，
19、即使款项已在当期收付，也不应当作为当期的收入和费用。,典型例句,9. The Matching PrincipleRevenue earned should be matched with related cost and expense. Revenue earned shall be recognized and recorded in a period, matching with the corresponding cost and expense incurred the same accounting period.,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小
20、结,9配比性原则企业在进行会计核算时，收入与其成本、费用应当相互配比，同一会计期间内的各项收入和与其相关的成本、费用，应当在该会计期间内确认。,典型例句,10. The Historical Costs PrincipleAll assets should be stated at their historical costs on acquisition. A provision should be set up for any assets that may become impaired according to this System. Any adjustments to the b
21、ook value of accounts of an enterprise are not allowed, unless otherwise required by the State laws or regulations and the State uniform accounting system.,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,10历史成本原则企业的各项财产在取得时应当按照实际成本计量。其后，各项财产如果发生减值，应当按照本制度规定计提相应的减值准备。除法律、行政法规和国家统一的会计制度另有规定者外，企业一律不得自行调整其账面价值。,典型例句,
22、11. Distinguishment Between Capital Expenditure and Revenue ExpenditureA distinct line should be drawn between revenue expenditures where the benefits to the enterprise are only related to the current fiscal year(or operating cycles).,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,11划分收益性支出与资本性支出原则企业的会计核算应当合理划分收
23、益性支出与资本性支出的界限。凡支出的效益仅及于本年度（或一个营业周期）的，应当作为收益性支出；凡支出的效益及于几个会计年度（或几个营业周期）的，应当作为资本性支出。,典型例句,12. Conservatism (or prudence) PrincipleThe principle of prudence should be followed in accounting treatments. Over-statement of assets or revenues, or understatements of debts or expenses are not allowed. An ent
24、erprise should not set up a secret reserve, either.,Unit2第2单元,英语试听 专业术语 典型例句 典型例题 小结,12谨慎性原则企业在进行会计核算时，应当遵循谨慎性原则的要求，不得多计资产或收益、少计负债或费用，但不得计提秘密准备。,典型例句,13. The Materiality PrincipleThe principle of Materiality should be followed in accounting treatments. Different accounting methods should be applied
25、according to the extent of significance of transactions or events. Events that significantly affect assets and liabilities, income and losers of an enterprise, and thus affect the users of financial reports in making reasonable judgments, should be dealt with by adopting prescribed accounting method
26、s and procedures, and be disclosed fully and accurately in financial reports.,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,13重要性原则企业的会计核算应当遵循重要性原则的要求，在会计核算过程中对交易或事项应当区别其重要程度，采用不同的核算方式。对资产、负债、损益等有较大影响，并进而影响财务会计报告使用者据以作出合理判断的重要会计事项，必须按照规定的会计方法和程序进行处理，并在财务会计报告中予以充分、准确地披露.,典型例题,PAGE 11,Unit2 第2单元,英语试听 专业术语 典型例句 典型例题 小结,小结,本单元小结 本单元介绍了会计的基本假设、会计信息质量特征。教学目的 对会计的基本假设、会计信息质量特征有一个基本的了解，并掌握相关专业词汇或术语的英语表达教学要求（一）掌握内容：主要掌握以下方面的涵义与英语表述方式： 1、会计基本假设（accounting concept） 2、会计信息质量特征（qualitative characteristics of accounting information）.,Unit2第2单元,英语试听 专业术语 典型例句 典型例题 小结,谢谢,
