1.2Principle of accounting

微观经济学Microeconomics宏观经济学Macroeconomics会计学原理Principle of Accounting财务管理Managerial Finance统计学原理Statistics货币银行学Monetary and Banking税法Taxation中级财务会计Intermediate Financial Accounting成本会计学Cost Accounting审计学Auditing管理会计Management Accounting高级会计学Advanced Financial Accounting财会专业英语Professional English for Accounting中级财务管理Intermediate Financial Management高级财务管理Advanced Financial Management财务管理专业英语Professional English for Managerial Finance国际金融市场营销International Finance金融学Finance税务策划Taxation Planning企业投资学Princinple of Investment财务理论Finance Theory财务报表分析Analysis of Financial Statement证券投资理论与实务Theory and Application of Security Investment 资产评估Valuation of Assets企业资源计划概论Introduction to ERP会计理论Accounting Theory金融企业会计Banking Accounting非盈利组织会计Non-profited Organization Accounting会计制度设计Accounting System Design国际会计准则International Accounting Standard保险精算Insurance Measure期权期货Options信用风险管理Credit Risk management信托与租赁Trust and Lease生产实习会计学Professional Practice生产实习财务管理Professional Practice毕业实习会计学Graduating Practice毕业实习财务管理Graduating Practice学年论文（设计）会计学Junior Paper Design学年论文（设计）财务管理Junior Paper Design财务管理信息系统课程设计Course Design for Financial Information System 会计学原理课程设计Course Design for Principle of Accounting毕业论文会计学Graduating Paper Design 毕业论文财务管理Graduating Paper Design。

会计基本准则英文版The first principle is the economic entity assumption. This principle states that the financial activities of an entity should be kept separate from the personal finances of its owners or other entities. This ensures that the financial information is solely related to the specific entity and can be used for evaluating its performance.The fourth principle is the cost principle. It states that accounting for assets should be based on their original cost rather than their current market value. This principle ensures objectivity and reduces the possibility of subjective valuation of assets.The fifth principle is the full disclosure principle. It requires that all significant information relevant to the financial statements be disclosed. This includes not only the financial statements themselves but also supplementary information in the form of footnotes, management's discussion and analysis, and other disclosures.The sixth principle is the going concern assumption. It assumes that the entity will continue to operate in the foreseeable future. This allows for the recognition and measurement of assets and liabilities based on their long-term usefulness to the entity.The seventh principle is the matching principle. It states that expenses should be recognized in the same accounting period as the revenues they help generate. This principle ensures that expenses are matched with the revenues they help to generate, providing a more accurate representation of the entity's financial performance.The eighth principle is the revenue recognition principle. It states that revenue should be recognized when it is earned and the related expenses can be reasonably estimated. This principle prevents the manipulation of revenue recognition to improve short-term financial performance.The ninth principle is the materiality principle. It states that financial information should be disclosed if its omission or misstatement could influence the economic decisions of users. This allows for a focus on the relevant and significant information in financial statements.The tenth principle is the conservatism principle. It states that when there are uncertainties or doubts regarding the recognition and measurement of assets and liabilities, a more conservative approach should be taken. This principle ensures that financial statements do not overstate assets or revenues and understate liabilities or expenses.。

会计学原理英文版Accounting Principles。

Accounting is the language of business. It is the process of recording, summarizing, analyzing, andinterpreting financial information. The principles of accounting provide the framework for the preparation and presentation of financial statements. These principles ensure that the financial information is relevant, reliable, and comparable.The basic principles of accounting include the following:1. Accrual Principle: This principle states thatrevenue and expenses should be recognized when they are incurred, regardless of when cash is received or paid. This means that revenue is recorded when it is earned, and expenses are recorded when they are incurred, regardless of when cash is exchanged.2. Matching Principle: This principle states that expenses should be matched with the revenues they help to generate. This ensures that the financial statements accurately reflect the results of operations for a specific period.3. Cost Principle: This principle states that assets should be recorded at their original cost, rather than at their current market value. This provides a reliable and objective basis for valuing assets.4. Full Disclosure Principle: This principle requires that all relevant information that could affect the decisions of financial statement users should be disclosed in the financial statements or in the accompanying notes.5. Going Concern Principle: This principle assumes thata business will continue to operate indefinitely. This allows for the use of historical cost in valuing assets and liabilities, as well as the use of the accrual basis of accounting.6. Materiality Principle: This principle states that information is material if its omission or misstatement could influence the economic decisions of users of financial statements. Materiality is based on the nature and size of the item.7. Conservatism Principle: This principle states that when in doubt, accountants should choose the method that will result in the least favorable financial statement. This helps to ensure that financial statements are not overstated.These principles form the foundation of accounting and are essential for the preparation of accurate and reliable financial statements. By adhering to these principles, accountants can ensure that the financial information they provide is useful for decision-making purposes.In addition to these basic principles, there are also specific accounting standards and regulations that must be followed, such as the Generally Accepted AccountingPrinciples (GAAP) and the International Financial Reporting Standards (IFRS). These standards and regulations provide further guidance on how to prepare and present financial statements in accordance with the principles of accounting.In conclusion, the principles of accounting areessential for the preparation and presentation of financial information. By following these principles, accountants can ensure that the financial statements are relevant, reliable, and comparable. This in turn provides valuable information for decision-making purposes and helps to maintain the integrity and transparency of the financial reporting process.。

会计学主要知识点英文Accounting is a field of study that revolves around the measurement, processing, and communication of financial information. It plays a crucial role in providing information that enables decision-making, resource allocation, and performance evaluation for individuals, organizations, and governments. In this article, we will delve into the key concepts and principles of accounting.1. Fundamental Principles of AccountingIn order to understand accounting, one must first grasp its fundamental principles. These principles serve as the foundation for accurate and reliable financial reporting. The four main principles of accounting are:(a) Going Concern: This principle assumes that a business will continue to operate indefinitely, and its financial statements should be prepared on that basis.(b) Consistency: Consistency ensures that accounting practices and methods remain unchanged over time, allowingfor comparisons across different periods.(c) Materiality: Materiality refers to the significance of an item or transaction to a business's financial statements. Material items should be disclosed separately to provide accurate and relevant information.(d) Prudence: Also known as conservatism, this principle guides accountants to be cautious when recording assets, liabilities, income, and expenses. It encourages understating assets and income, while overstating liabilities and expenses, to avoid overstating profits.2. Accounting Standards and FrameworksTo ensure consistency and comparability in financial reporting, accounting standards and frameworks are established. The two main frameworks are Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS).GAAP is mainly followed in the United States, while IFRS is adopted by more than 120 countries worldwide. These frameworks provide guidelines on how financial statements should be prepared, presenting a common language forfinancial reporting.The standards cover various aspects of accounting, such as revenue recognition, depreciation, inventory valuation,and financial statement presentation. The adoption of these standards allows for accurate and fair reporting across different companies and countries.3. Financial StatementsFinancial statements are the end result of accounting processes. They provide a snapshot of a company's financialposition, performance, and cash flows. The three main financial statements are:(a) Balance Sheet: The balance sheet displays a company's assets, liabilities, and shareholders' equity at a specific point in time. It helps to assess a company's financial health and its ability to meet its obligations.(b) Income Statement: The income statement summarizes a company's revenues, expenses, gains, and losses over a given period of time. It outlines the company's profitability and performance during that period.(c) Cash Flow Statement: The cash flow statement tracks the inflows and outflows of cash and cash equivalents during a specific period. It discloses the cash generated from operating activities, investing activities, and financing activities.4. Types of AccountingAccounting can be broadly classified into three main types:(a) Financial Accounting: This branch of accounting focuses on the preparation and presentation of financial statements for external users, such as investors, creditors, and regulators. It aims to provide reliable information for decision-making and assessing a company's financial health.(b) Management Accounting: Management accounting isconcerned with providing information to internal users, specifically management, for planning, controlling, and decision-making purposes. It involves the preparation of budgets, cost analyses, and performance reports.(c) Auditing: Auditing involves the examination of financial statements and records to ensure they are accurate and comply with accounting standards. It is carried out by independent professionals called auditors, who provide an objective opinion on the fairness and reliability of financial statements.In conclusion, accounting is a multifaceted discipline that encompasses various principles, frameworks, and practices. It is essential for businesses, governments, and individuals to understand these key concepts and principles to ensure accurate financial reporting, informed decision-making, and transparency in the world of finance.。

英文会计知识点总结归纳IntroductionAccounting is a fundamental aspect of any business, as it involves the recording, analyzing, and reporting of financial transactions. It provides businesses with essential information to make informed decisions, assess their financial health, and comply with regulatory requirements. In this article, we will summarize and consolidate key accounting knowledge points that are crucial for understanding the principles and practices of accounting.1. Basics of Accounting1.1. Definition of AccountingAccounting is the process of recording, analyzing, and interpreting financial transactions of an organization. It provides a systematic and comprehensive record of all financial activities and enables the preparation of financial statements.1.2. Accounting EquationThe accounting equation, also known as the balance sheet equation, is a fundamental principle of accounting that states:Assets = Liabilities + EquityThis equation represents the relationship between a company's assets, liabilities, and equity, and must always remain in balance.1.3. Types of AccountingThere are several types of accounting, including financial accounting, management accounting, cost accounting, and tax accounting. Each type serves a specific purpose and audience, such as external stakeholders, internal management, and regulatory authorities.2. Financial Statements2.1. Balance SheetThe balance sheet is a financial statement that provides a snapshot of a company's financial position at a specific point in time. It lists the company's assets, liabilities, and equity, and is used to assess its solvency and liquidity.2.2. Income StatementThe income statement, also known as the profit and loss statement, summarizes a company's revenues and expenses over a specific period. It provides insights into the company's profitability and performance.2.3. Cash Flow StatementThe cash flow statement tracks the inflow and outflow of cash within an organization. It categorizes cash flows into operating, investing, and financing activities, and helps assess the company's ability to generate cash and meet its obligations.3. Principles of Accounting3.1. Accrual Basis vs. Cash Basis AccountingAccrual basis accounting recognizes revenues and expenses when they are incurred, regardless of when cash is exchanged. Cash basis accounting, on the other hand, records transactions only when cash is received or paid. Accrual basis accounting provides a more accurate representation of a company's financial performance.3.2. Matching PrincipleThe matching principle requires that expenses be recognized in the same period as the revenues to which they relate. This principle ensures that a company's financial statements accurately reflect its profitability.3.3. Revenue RecognitionRevenue recognition dictates when and how revenue should be recorded in a company's financial statements. It is crucial for determining a company's financial performance and must adhere to generally accepted accounting principles (GAAP).4. Assets and Liabilities4.1. Types of AssetsAssets are resources owned by a company and can be categorized into current assets (e.g., cash, inventory) and non-current assets (e.g., property, plant, and equipment). Understanding the nature and value of an organization's assets is vital for assessing its financial health.4.2. Types of LiabilitiesLiabilities represent an organization's obligations to outside parties and can include accounts payable, long-term debt, and accrued expenses. Managing and tracking liabilities is crucial for maintaining financial stability.5. Internal Controls5.1. Importance of Internal ControlsInternal controls are processes and procedures that a company implements to safeguard its assets, ensure accuracy in financial reporting, and comply with regulations. They help prevent fraud, errors, and mismanagement of funds.5.2. Segregation of DutiesSegregation of duties involves dividing responsibilities among different individuals to prevent the occurrence of fraud and errors. It ensures that no single individual has control over critical financial processes.6. Auditing6.1. Purpose of AuditingAuditing is the process of examining a company's financial statements and accounting records to ensure accuracy, integrity, and compliance with laws and regulations. It provides independent assurance to stakeholders regarding the company's financial performance.6.2. Types of AuditsThere are different types of audits, such as external audits conducted by independent accounting firms, internal audits performed by a company's internal audit department, and government audits carried out by regulatory agencies.7. Taxation7.1. Tax PlanningTax planning involves the structuring of financial activities to minimize tax liabilities within the boundaries of the law. It requires an in-depth understanding of tax laws, regulations, and incentives.7.2. Tax Deductions and CreditsUnderstanding tax deductions and credits is essential for businesses to optimize their tax positions and reduce their tax burden. Deductions lower taxable income, while credits directly reduce the amount of tax owed.8. Financial Analysis8.1. Ratio AnalysisRatio analysis involves the use of financial ratios to evaluate a company's performance, liquidity, solvency, and efficiency. Common ratios include profitability ratios, liquidity ratios, and leverage ratios.8.2. Trend AnalysisTrend analysis involves comparing financial data over different periods to identify patterns, changes, and potential areas for improvement. It helps in assessing a company's financial health and predicting future performance.ConclusionAccounting is a critical aspect of business that provides insights into an organization's financial performance, health, and compliance. Understanding the basics of accounting, financial statements, principles, assets and liabilities, internal controls, auditing, taxation, and financial analysis is essential for business owners, managers, and financial professionals to make informed decisions and ensure the financial success of their organizations. By consolidating and summarizing these key accounting knowledge points, individuals can gain a comprehensive understanding of the principles and practices of accounting.。

accounting principle 中文版
会计原则是指在会计实践中所遵循的一系列规则和准则，它们为会计工作提供了基本的指导和约束。

会计原则的制定旨在保证会计信息的准确性、可靠性和一致性，从而为企业的决策提供有力的支持。

会计原则的核心是会计基本假设，即企业实体假设、会计期间假设、货币计量假设和会计核算方法假设。

企业实体假设指企业应该被视为一个独立的经济实体，与其所有者和其他企业区分开来。

会计期间假设指企业的财务报表应该按照一定的时间间隔进行编制，通常是每年一次。

货币计量假设指企业的财务报表应该以货币为计量单位，以反映企业的财务状况和经营成果。

会计核算方法假设指企业应该采用一定的会计核算方法，如成本法、市场价值法等，来计量和报告其财务信息。

除了基本假设外，会计原则还包括会计核算原则、会计确认原则、会计计量原则和会计披露原则。

会计核算原则指企业应该按照一定的程序和方法进行会计核算，以保证财务信息的准确性和可靠性。

会计确认原则指企业应该在实际发生时确认其收入和费用，而不是在收到或支付现金时确认。

会计计量原则指企业应该按照一定的计量方法来计量其资产、负债、收入和费用。

会计披露原则指企业应该按照一定的规定和要求，对其财务信息进行披露，以便外部利益相关者了解企业
的财务状况和经营成果。

总之，会计原则是会计工作的基础和核心，它们为企业提供了一套完整的会计体系和标准，以保证财务信息的准确性、可靠性和一致性。

在实践中，企业应该严格遵守会计原则，加强内部控制，提高财务报告的透明度和可信度，以满足外部利益相关者的需求和期望。

Principle of AccountingJ.Wild 19th editionEnglish-Chinese convenient dictionaryChapter 1Items of Accounting EquationAssets 资产Equity 所有者权益Liabilities 负债Kinds of accountingFinancial accounting 财务会计Managerial accounting 管理会计财务会计：企业会计的一个分支，与管理会计同为企业会计的两大分支。

因其侧重于满足企业外部有关方面的决策需要，以外提供财务报告，故也称“对外报告会计”。

管理会计：管理会计是会计的一种，它更侧重于管理尤其是对成本的管理。

管理会计也称内部会计，因其主要为企业内部人员，尤其是管理者使用。

目的是找出管理上的问题，尤其是成本控上的问题。

因此，管理会计也称成本会计。

4 principlesMatching principle 配比原则Cost principle 成本原则Full disclosure principle 充分披露原则Revenue recognition principle4 assumptionsBusiness entity assumption 会计主体假设Going-concern assumption 持续经营假设Monetary unit assumption 货币计量假设Time period assumption 会计分期假设StatementsIncome statement 损益表Balance sheet 资产负债表Statement of cash flows 现金流量表Statement of owner’s equity 所有者权益表Some committeesFASB(Financial Accounting Standards Board) 财务会计准则委员会（美国）GAAP(Generally Accepted Accounting Principles) 公认会计准则IASB(International Accounting Standards Board) 国际会计准则理事会SEC(Securities and Exchange Commission) 美国证券交易委员会OthersCommon stock 普通股股票Ethics 伦理External users 外部使用者Internal users 内部使用者Chapter 2~4Compound journal entry 复合分录T-account T型账户Posting reference (PR) column 过账根据栏Interim financial statements 期中财务报表LedgerLedger 分类账General ledger 总分类账Subsidiary ledger 辅助分类账(chpt7)AdjustingAdjusting entry 调整分录。

财务术语的中英对照　a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记air<I>frame</I> （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值 arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度 available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议 bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则 byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额） casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押 collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约 convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core <I>frame</I>work核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理 credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额） casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale 偶然销售ceiling 上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押 collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触 contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约 convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core <I>frame</I>work核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队 dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人） dispute resolution process争议解决程序distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议 down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国）环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金） equity investor权益投资人equity securities权益证券ERISA（ Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利，例如购买任择权时的）价格exhaustion损耗Exhibit（契约性文件的）附件EXIM bank（美国）进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA(Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁 FASIT (financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different <I>frame</I>works（作为租赁交易宏观环境的）五个不同的框架 fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV(fair market rental value)公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front-end payment前端支付FSL(full-service lease)全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non-full-payout全额支付还是非全额支付 full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款GAAP(generally accepted accounting principle)公认会计准则 gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府（指定的）代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD(gross profit tax deferral)毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization(在有着不同法规情况下的)协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use（设备的）使用小时hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准则 17 租赁 IDC(initial direct costs)初始直接费用identification确认idle capacity闲置的能力IFC(International Finance Corporation)国际金融公司illness疾病illustration演示immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率 incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率（指跟着某个基准利率走的利率） index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话（行业内的暗语）information信息infrastructure基础设施infringement侵权in-house expertise（该公司）自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in-place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance <I>function</I>保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act故意的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息部分interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金（在租金首付日应付的租金）intermediate twin-aisle中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan（飞机的）国际登记计划要求 internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO(International Organization of Securities Commissions)证券委员会国际组织 IRC（Internal Revenue Code）（美国）国内税收法irrevocable不可撤销的IRS(Internal Revenue Service)(美国)国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item项目job qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区label标记landing gear（飞机的）起落架landing着陆language（合同中的）用语large ticket asset大额资产lease application租赁申请lease fee租赁费（对租金中所含收益部分的形容）lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment（为）提前结束（租赁协议而作的）支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease-out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议 lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems（手工的或电脑的）租赁业务管理系统leasing's share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor's internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规则license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts（飞机上）限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement（银行的）锁箱和自动转存安排locomotive（铁路）机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失MACRS depreciation（美国的）加速成本回收的折旧maintain reserves（飞机租赁中承租人承担的）保养准备金maintenance contract维修保养合同maintenance interval（飞机发电机的）维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk（财务报告导致的）管理层报告的风险manipulation of accounting principles对会计准则的巧妙运用manufacturer subsidy（来自）制造商（的）补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory <I>function</I>备忘功能mercantile-type sale商业性销售merchantability适销性(经营租赁协议中的暗示保证)merges合并merit review process事实真相检查程序middle-market leasing中级市场租赁MIGA（Multilateral Investment Guarantee Agency）多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror-in/mirror-out principle（飞机返还时的维修状况同交付时）一模一样的原则mismatches不匹配mitigate缓解（风险）mobility移动性model模式modem“猫”（调制解调器）modification 更改monetary policy货币政策money-over-money lease钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month-to-month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD(maintenance planning document)维修计划书MRI(magnetic resonance imaging)核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税named owner指名的所有权人narrative report陈述式报告narrow-body aircraft窄机身飞机nascent幼稚的national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司nationality国籍NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美国）统一州法律委员会全国会议negligence 过失nenrenewal penalties期末若不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁（指不附带任何技术服务的租赁）net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购买任择权non-accrual status不应计的状态non-appropriation不得挪用non-cancellable lease不可撤销的租赁协议non-conforming equipment不合格设备non-contracting states非缔约国nondebt interest非债务利益non-delivery未交付nonexclusive remarketing firms综合性再处置公司nonexistent不存在的non-full-payout非全额支付nonlabeled program(卖主同出租人各归各的)销售计划nonoperating leasing非经营租赁non-ownership for balance sheet不在资产负债表上资本化nonpossessory pledge非占有的抵押non-recourse sale of lease receivable对租赁应收款的无追索出售non-substitution clause不得替代条款nontax lease非税收租赁(指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧) normal depreciable life正常可折旧寿命normal lease常规租赁normal terminations正常结束notarization公证人的公证notary system公证制度notes secured by equipment设备抵押票据notice of termination终止（租赁的）通知number of lease payments租赁付款次数objection拒绝obligations债务obligopolies受权专营部门。

会计准则引言会计准则是指规范会计信息处理和报告的一整套原则、规则、假设和约定。

它们是为了确保会计信息的准确、可比和可靠而制定的。

会计准则的制定是经过长期实践和理论探索的结果，具有指导性和约束性。

本文将深入探讨会计准则的含义、重要性以及在不同国家和地区的应用情况。

会计准则的定义和内容会计准则的定义会计准则是指用于指导会计实践和规范会计报告的一系列原则和规则。

它们被广泛接受并具有约束力。

会计准则的制定目的是为了提高会计信息的质量，使其更加准确、可靠和可比。

会计准则的内容会计准则包括以下方面的内容：1.会计核算方法：指导会计公司资产、负债、权益、收入和费用的核算方法，如成本法、公允价值法等；2.会计报告要求：规定会计公司应该按照什么样的格式和方法编制财务报表，包括资产负债表、利润表、现金流量表等；3.会计信息披露：要求会计公司披露一些重要的会计信息，如关键会计政策、重大会计估计等；4.会计核算期间：规定会计公司应该采用什么样的会计核算期间，如一年、半年或更短的期间；5.其他辅助准则：还有一些辅助性的会计准则，如会计政策解释、会计准则解释等，用于解释和补充其他会计准则的内容。

会计准则的重要性经济决策的基础会计准则为经济主体的决策提供了重要的基础。

准确、可靠和可比的会计信息对决策者有着重要的指导作用。

无论是企业管理者、投资者还是政府监管机构，都需要依赖会计准则来进行有效的经济决策。

宏观经济的稳定会计准则对于宏观经济的稳定和发展也具有重要意义。

通过规范会计信息的处理和报告方式，可以提高信息的透明度和真实度，减少经济交易中的不确定性和信息不对称。

这有助于提升市场的效率和公平性，促进经济的健康发展。

国际交流和比较的基础随着国际经济一体化的深入发展，不同国家和地区的经济交流和比较日益频繁。

会计准则的统一和一致性对于不同国家和地区之间的会计信息交流和比较具有重要意义。

只有在相同的准则下，才能保证不同国家和地区的会计信息具有可比性。

会计学原理的英文名词解释IntroductionAccounting is an essential field of study that involves the process of recording, analyzing, and interpreting financial information. It provides businesses and individuals with the necessary tools to make informed decisions. In this article, we will explore some key principles of accounting and provide their corresponding English translations.1. Accrual Principle (权责发生制)The accrual principle states that economic events should be recorded in the accounting records when they occur, regardless of when the cash transaction takes place. This principle ensures that revenues and expenses are recognized in the financial statements in the period they are earned or incurred.2. Going Concern Concept (持续经营概念)The going concern concept assumes that a business will continue its operations indefinitely unless there is evidence to the contrary. Under this principle, financial statements are prepared with the belief that the business will continue to function and not be forced to liquidate its assets.3. Historical Cost Principle (历史成本原则)The historical cost principle requires assets to be recorded at their original cost when they are acquired, rather than at their current market value. This principle ensures that the financial statements reflect the actual transactions made by the business and provides a reliable basis for decision-making.4. Matching Principle (配比原则)The matching principle states that expenses should be recognized in the same period as the related revenues they help generate. By aligning expenses with the revenues theycontribute to, the matching principle ensures that financial statements accurately represent the profitability of a business during a specific period.5. Materiality Principle (重要性原则)The materiality principle emphasizes the significance of financial information. It suggests that information, whether it be an error or an omission, is material if its inclusion or correction would impact the decision-making process of users. Materiality is a relative concept and should be evaluated on a case-by-case basis.6. Revenue Recognition Principle (收入确认原则)The revenue recognition principle outlines when and how revenue should be recognized in the financial statements. It states that revenue should be recognized when it is both earned and realized or realizable. This principle ensures that revenue is recorded when it is considered to be reasonably certain and can be measured reliably.7. Consistency Principle (一致性原则)The consistency principle requires businesses to apply the same accounting methods and principles consistently over time. By doing so, financial statements become more comparable, enabling users to make meaningful comparisons of performance across different periods.8. Full Disclosure Principle (充分披露原则)The full disclosure principle requires businesses to provide all necessary information in their financial statements and accompanying notes to ensure users have a complete understanding of the financial position and performance of the entity. This principle promotes transparency and helps users make informed decisions.ConclusionUnderstanding the principles of accounting is crucial for individuals and businesses to navigate the complex world of finance. The principles discussed in this article represent fundamental concepts that guide the accounting profession. By adhering tothese principles, businesses can generate reliable financial information that facilitates decision-making and promotes transparency.。

Accounting(FECT)1.definition1.1definionaccounting(record)记录bookkeeping籍记1.2 users of accounting informationbusiness. 1.resoured owned & owed2.make decisioninvestor and shareholderprespective(潜在的) buyerscreditorinland revenue(intenal revenue)税务局1.3branches of accounting1.financial accounting2.managril accounting(cost accounting)管理会计3.internal audit内部审计4.taxation accounting税务会计purpose:minium最小纳税,compliance合法纳税5.extenal audit 外部审计price waterhouse coopers(PWC)普华arther Anderson安达信delart touchéKPMG毕马威Earnst & young安永2.accounting equation & cycle2.1accounting equationassets=liabilities +owner’s equity左边能带来收益(或资金运用右边也叫资金来源2.2 accounting cyclesource document原始凭证—voucher传票—general序时日记本—ledger登记分录—trial balance试算平衡表—financial statements财务报表注意:日记帐后同时登记总帐和分户帐. “总分核对”journel—1general ledger, 2subsidiary ledgercontrol a/c会计流程:sequence of procedures, used during a period3.accounting principle(concept)3.1 B/L资产项目, increase (debit)借方decrease(credit)贷方负债项目increase(credit) decrease(debit)P/L费用项目increase(debit) decrease(credit)收入项目increase(credit) decrease(debit)3.2 1)涉及资产与负债之间的变动2)资产内部的调整3)涉及销售收入(revenue account)4)费用帐户(expense account)3.3 accounting assumption(假设)1.business entity assumption独立实体假设2.monetary assumption货币度量假设(如企业文化无法度量)3.going concern持续经营假设4.periodic assumption 会计分期假设3.4 accounting principle:1.dual aspect复式记帐2.materiality aspect重要性原则(相对较trivial的东西可不记录)3.historical cost aspect;历史成本原则(replacement costing ,重置成本currentcosting现行成本值)4.matching aspect配比原则(有的收入分几年摊销revenue recognition,matching principle)5.prudence aspect审慎原则conservation稳健性原则(如lower of cost ofmarket value成本和市场价孰低原则)6.consistency aspect一致性原则(LIFO,FIFO)7.objective aspect客观性原则4.financial statement account收支主要有:interest incomefee income1)fees for foreign trade financing services国际结算2)fees for guarantee and performance bond facilities担保3)fees for corporate advice咨询4)money transmission and clearing fees资金汇划5)bureau de change activities外钞兑换6)custodianship services托管业务7)trust administration services信托业务8)private placement fees 私募股票(public offering)公募股票发行8)investment advice fees9)taxation adviceother income(investment income)interest expensesother expensesprovisionGeneral provision一般准备Specific provision专项准备5.accounting basis1)accrual basis权责发生制2)cash basis收支发生制3)modified basis6.othersreconciliation report银行对帐单。

会计学原理的英文The Principles of AccountingIntroduction:Accounting is the process of recording, classifying, summarizing, and interpreting financial transactions and events of an organization. It plays a crucial role in providing relevant and reliable financial information for decision-making purposes. To ensure consistency and accuracy in accounting practices, several fundamental principles have been established. This essay aims to provide an overview of the principles of accounting.1. The Entity Concept:The entity concept states that the business entity and its owner(s) should be treated as separate entities. This principle ensures that personal transactions of the owner(s) are not mixed with those of the business. It facilitates accurate measurement and reporting of business transactions, ensuring transparency and accountability.2. The Going Concern Concept:The going concern concept assumes that a business will continue its operations indefinitely. This principle allows assets and liabilities to be recorded at their acquisition cost and allows the business to be evaluated for its long-termviability. It also supports the concept of depreciation, where the cost of fixed assets is allocated over their expected useful lives.3. The Historical Cost Principle:According to the historical cost principle, assets should be recorded at their original cost when acquired by the business. This principle provides objectivity and verifiability in financial reporting. However, it does not reflect the current market value of assets and can underestimate their true worth.4. The Matching Principle:The matching principle states that expenses should be recorded in the same accounting period as the revenue they help generate. This principle ensures that the financial statements reflect the true profitability of the business. It allows for the matching of expenses against the revenue they contribute to, providing a more accurate representation of the financial performance of the business.5. The Revenue Recognition Principle:The revenue recognition principle dictates that revenue should be recognized when it is earned, regardless of when it is collected. This principle ensures that revenue is reported in the same accounting period as the related expenses, leading to amore accurate measurement of the business's financial performance.6. The Consistency Principle:7. The Materiality Principle:The materiality principle states that financial information should be disclosed or reported if its omission or misstatement would affect the decision-making process of users of the financial statements. This principle allows for the elimination of irrelevant or immaterial information, focusing on providing useful information for decision-making.8. The Conservatism Principle:Conclusion:。

会计原则中英对照The purpose of accounting is to provide information that can be useful for economic decision-making. For this purpose， we should have certain accounting principles that provide guidelines and a common ground to practice accounting and to communicate accounting information effectively. The most important principles are as follows：-Accrual -Historical cost -Realization -Matching -Conservation -Objectivity -Full-Disclosure -Consistency -Materiality The Accrual Principle The accrual principle holds that profit (or loss) is the difference between revenues and expensed for a period. It is not the difference between the cash receipts and cash payment for the same period. This principle complements the realization and the matching principles. According to it， the process of determining profit (or loss) is based on the accrual basis that is quite different from the cash basis.The accrual basis recognizes the impact of transactions on the financial statements in time periods when revenues and expenses occur. That is， revenues are recorded as they are earned and expenses are recorded as they are incurred. In contrast，the cash basis recognizes the impact of transactions on the financial statements only when cash is received of disbursed.会计的目标是提供有益经济决策的信息。