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（中文科目是老的叫法）
现金 Cash in hand
银行存款 Cash in bank
其他货币资金-外埠存款Other monetary assets - cash in other cities
其他货币资金-银行本票 Other monetary assets - cashier‘s check
其他货币资金-银行汇票 Other monetary assets - bank draft
其他货币资金-信用卡 Other monetary assets - credit cards
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
其他货币资金-存出投资款 Other monetary assets - cash for investment
短期投资-股票投资 Investments - Short term - stocks
短期投资-债券投资 Investments - Short term - bonds
短期投资-基金投资 Investments - Short term - funds
短期投资-其他投资 Investments - Short term - others
短期投资跌价准备 Provision for short-term investment
长期股权投资-股票投资 Long term equity investment - stocks
长期股权投资-其他股权投资 Long term equity investment - others
长期债券投资-债券投资 Long term securities investemnt - bonds
长期债券投资-其他债权投资 Long term securities investment - others
长期投资减值准备 Provision for long-term investment
应收票据 Notes receivable
应收股利 Dividends receivable
应收利息 Interest receivable
应收帐款 Trade debtors
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
预付帐款 Prepayment
应收补贴款 Allowance receivable
其他应收款 Other debtors
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
其他流动资产 Other current assets
物资采购 Purchase
原材料 Raw materials
包装物 Packing materials
低值易耗品 Low value consumbles
材料成本差异 Material cost difference
自制半成品 Self-manufactured goods
库存商品 Finished goods
商品进销差价 Difference between purchase & sales of commodities
委托加工物资 Consigned processiong material
委托代销商品 Consignment-out
受托代销商品 Consignment-in
分期收款发出商品 Goods on instalment sales
存货跌价准备 Provision for obsolete stocks
待摊费用 Prepaid expenses
待处理流动资产损益 Unsettled G/L on current assets
待处理固定资产损益 Unsettled G/L on fixed assets
委托贷款-本金 Consignment loan - principle
委托贷款-利息 Consignment loan - interest
委托贷款-减值准备 Consignment loan - provision
固定资产-房屋建筑物 Fixed assets - Buildings
固定资产-机器设备 Fixed assets - Plant and machinery
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
固定资产-运输设备 Fixed assets - Automobiles
累计折旧 Accumulated depreciation
固定资产减值准备 Impairment of fixed assets
工程物资-专用材料 Project material - specific materials
工程物资-专用设备 Project material - specific equipment
工程物资-预付大型设备款 Project material - prepaid for equipment
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
在建工程 Construction in progress
在建工程减值准备 Impairment of construction in progress
固定资产清理 Disposal of fixed assets
无形资产-专利权 Intangible assets - patent
无形资产-非专利技术 Intangible assets - industrial property and know-how
无形资产-商标权 Intangible assets - trademark rights
无形资产-土地使用权 Intangible assets - land use rights
无形资产-商誉 Intangible assets - goodwill
无形资产减值准备 Impairment of intangible assets
长期待摊费用 Deferred assets
未确认融资费用 Unrecognized finance fees
其他长期资产 Other long term assets
递延税款借项 Deferred assets debits
应付票据 Notes payable
应付帐款 Trade creditors
预收帐款 Adanvances from customers
代销商品款 Consignment-in payables
其他应交款 Other payable to government
其他应付款 Other creditors
应付股利 Proposed dividends
待转资产价值 Donated assets
预计负债 Accrued liabilities
应付短期债券 Short-term debentures payable
其他流动负债 Other current liabilities
预提费用 Accrued expenses
应付工资 Payroll payable
应付福利费 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-担保借款 Bank loans - Short term - guaranteed
一年内到期长期借款 Long term loans due within one year
一年内到期长期应付款 Long term payable due within one year
长期借款 Bank loans - Long term
应付债券-债券面值 Bond payable - Par value
应付债券-债券溢价 Bond payable - Excess
应付债券-债券折价 Bond payable - Discount
应付债券-应计利息 Bond payable - Accrued interest
长期应付款 Long term payable
专项应付款 Specific payable
其他长期负债 Other long term liabilities
应交税金-所得税 Tax payable - income tax
应交税金-增值税 Tax payable - VAT
应交税金-营业税 Tax payable - business tax
应交税金-消费税 Tax payable - consumable tax
应交税金-其他 Tax payable - others
递延税款贷项 Deferred taxation credit
股本 Share capital
已归还投资 Investment returned
利润分配-其他转入 Profit appropriation - other transfer in
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利润分配-提取储备基金 Profit appropriation - reserve fund
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
利润分配-利润归还投资 Profit appropriation - return investment by profit
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利润 Retained earnings, beginning of the year
资本公积-股本溢价 Capital surplus - share premium
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
资本公积-接受现金捐赠 Capital surplus - cash donation
资本公积-股权投资准备 Capital surplus - investment reserve
资本公积-拨款转入 Capital surplus - subsidiary
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
资本公积-其他 Capital surplus - others
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
盈余公积-储备基金 Surplus reserve - reserve fund
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
主营业务收入 Sales
主营业务成本 Cost of sales
主营业务税金及附加 Sales tax
营业费用 Operating expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
投资收益 Investment income
其他业务收入 Other operating income
营业外收入 Non-operating income
补贴收入 Subsidy income
其他业务支出 Other operating expenses
营业外支出 Non-operating expenses
所得税 Income tax一、资产类 assets
现金 cash on hand
银行存款 cash in bank
其他货币资金 other cash and cash equivalent
短期投资 short-term investment
短期投资跌价准备 short-term investments falling price reserve
应收票据 notes receivable
应收股利 dividend receivable
应收利息 interest receivable
应收帐款 accounts receivable
坏帐准备 bad debt reserve
预付帐款 advance money
应收补贴款 cover deficit receivable from state subsidize
其他应收款 other notes receivable
在途物资 materials in transit
原材料 raw materials
包装物 wrappage
低值易耗品 low-value consumption goods
库存商品 finished goods
委托加工物资 work in process-outsourced
委托代销商品 trust to and sell the goods on a commission basis
受托代销商品 commissioned and sell the goods on a commission basis
存货跌价准备 inventory falling price reserve
分期收款发出商品 collect money and send out the goods by stages
待摊费用 deferred and prepaid expenses
长期股权投资 long-term investment on stocks
长期债权投资 long-term investment on bonds
长期投资减值准备 long-term investment depreciation reserve
固定资产 fixed assets
累计折旧 accumulated depreciation
工程物资 project goods and material
在建工程 project under construction
固定资产清理 fixed assets disposal
无形资产 intangible assets
开办费 organization/preliminary expenses
长期待摊费用 long-term deferred and prepaid expenses
待处理财产损溢 wait deal assets loss or income
二、负债类 debts
短期借款 short-term loan
应付票据 notes payable
应付帐款 accounts payable
预收帐款 advance payment
代销商品款 consignor payable
应付工资 accrued payroll
应付福利费 accrued welfarism
应付股利 dividends payable
应交税金 tax payable
其他应交款 accrued other payments
其他应付款 other payable
预提费用 drawing expenses in advance
长期借款 long-term loan
应付债券 debenture payable
长期应付款 long-term payable
递延税款 deferred tax
住房周转金 revolving fund of house
三、所有者权益 owners equity
股本 paid-up stock
资本公积 capital reserve
盈余公积 surplus reserve
本年利润 current year profit
利润分配 profit distribution
四、成本类 cost
生产成本 cost of manufacture
制造费用 manufacturing overhead
五、损益类 profit and loss （p/l）
主营业务收入 prime operating revenue
其他业务收入 other operating revenue
折扣与折让 discount and allowance
投资收益 investment income
补贴收入 subsidize revenue
营业外收入 non-operating income
主营业务成本 operating cost
主营业务税金及附加 tax and associate charge
其他业务支出 other operating expenses
存货跌价损失 inventory falling price loss
营业费用 operating expenses
管理费用 general and administrative expenses
财务费用 financial expenses
营业外支出 non-operating expenditure
所得税 income tax
以前年度损益调整 adjusted p/l for prior year
企业会计准则目录
Index for Accounting Standards for Business Enterprises
Announced February 2006
Effective 2007 for Listed Companies
1. 企业会计准则－－－－－－－－-基本准则
（Accounting Standard for Business Enterprises - Basic Standard）
2. 企业会计准则第1 号－－－－－－－－-存货
（Accounting Standard for Business Enterprises No. 1 - Inventories）
3. 企业会计准则第2 号－－－－－－－－-长期股权投资
（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）
4. 企业会计准则第3 号－－－－－－－－-投资性房地产
（Accounting Standard for Business Enterprises No. 3 - Investment properties）
5. 企业会计准则第4 号－－－－－－－－-固定资产
（Accounting Standard for Business Enterprises No. 4 - Fixed assets）
6. 企业会计准则第5 号－－－－－－－－-生物资产
（Accounting Standard for Business Enterprises No. 5 - Biological assets）
7. 企业会计准则第6 号－－－－－－－－-无形资产
（Accounting Standard for Business Enterprises No. 6 - Intangible assets）
8. 企业会计准则第7 号－－－－－－－－-非货币性资产:）
（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）
9. 企业会计准则第8 号－－－－－－－－-资产减值
（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）
10. 企业会计准则第9 号－－－－－－－－-职工薪酬
（Accounting Standard for Business Enterprises No. 9 – Employee compensation ）
11. 企业会计准则第10 号－－－－－－－－企业年金基金
（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）
12. 企业会计准则第11 号－－－－－－－－股份支付
（Accounting Standard for Business Enterprises No. 11 - Share-based payment）
13. 企业会计准则第12 号－－－－－－－－债务重组
（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）
14. 企业会计准则第13 号－－－－－－－－或有事项
（Accounting Standard for Business Enterprises No. 13 - Contingencies）
15. 企业会计准则第14 号－－－－－－－－收入
（Accounting Standard for Business Enterprises No. 14 - Revenue）
16. 企业会计准则第15 号－－－－－－－－建造合同
（Accounting Standard for Business Enterprises No. 15 - Construction contracts）
17. 企业会计准则第16 号－－－－－－－－政府补助
（Accounting Standard for Business Enterprises No. 16 - Government grants）
18. 企业会计准则第17 号－－－－－－－－借款费用
（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）
19. 企业会计准则第18 号－－－－－－－－所得税
（Accounting Standard for Business Enterprises No. 18 - Income taxes）
20. 企业会计准则第19 号－－－－－－－－外币折算
（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）
21. 企业会计准则第20 号－－－－－－－－企业合并
（Accounting Standard for Business Enterprises No. 20 - Business Combinations）
22. 企业会计准则第21 号－－－－－－－－租赁
（Accounting Standard for Business Enterprises No. 21 - Leases）
23. 企业会计准则第22 号－－－－－－－－金融工具确认和计量
（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of
financial instruments）
24. 企业会计准则第23 号－－－－－－－－金融资产转移
（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）
25. 企业会计准则第24 号－－－－－－－－套期保值
（Accounting Standard for Business Enterprises No. 24 - Hedging）
26. 企业会计准则第25 号－－－－－－－－原保险合同
（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）
27. 企业会计准则第26 号－－－－－－－－再保险合同
（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）
28. 企业会计准则第27 号－－－－－－－－石油天然气开采
（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas）
29. 企业会计准则第28 号－－－－－－－－会计政策、会计估计变更和差错更正
（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates? and correction of errors）
30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项
（Accounting Standard for Business Enterprises No. 29 - Events occurring after the
balance sheet date）
31. 企业会计准则第30 号－－－－－－－－财务报表列报
（Accounting Standard for Business Enterprises No. 30 - Presentation of financial
statements）
32. 企业会计准则第31 号－－－－－－－－现金流量表
（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）
33. 企业会计准则第32 号－－－－－－－－中期财务报告
（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）
34. 企业会计准则第33 号－－－－－－－－合并财务报表
（Accounting Standard for Business Enterprises No. 33 - Consolidated financial
statements）
35. 企业会计准则第34 号－－－－－－－－每股收益
（Accounting Standard for Business Enterprises No. 34 - Earnings per share）
36. 企业会计准则第35 号－－－－－－－－分部报告
（Accounting Standard for Business Enterprises No. 35 - Segment reporting）
37. 企业会计准则第36 号－－－－－－－－关联方披露
（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）
38. 企业会计准则第37 号－－－－－－－－金融工具列报
（Accounting Standard for Business Enterprises No. 37 - Presentation of financial
instruments）
39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则
（Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises）
Account 帐户
Accounting system 会计系统
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant注册会计师
Cost accounting 成本会计
External users 外部使用者
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial forecast 财务预测
Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室
Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Management accounting 管理会计
Return of investment 投资回报
Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expenses 费用
Financial statement 财务报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设
Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owners equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设
Stockholders 股东
Stockholders equity 股东权益
Window dressing 门面粉饰
1.accounting is the system that measures business activities, processes that information into reports, and communicates the results to decision-makers.
会计是计量企业经济活动，处理并加工经济信息，并将处理结果与决策者进行交流的信息系统。
2.managers of businesses and other users use accounting information to set goals for their organizations, to evaluate progress toward those goals, and to take corrective action if necessary.
企业管理者及其他会计信息使用者利用会计信息为企业和团体制定目标，评价为实现目标而付出的努力，并在必要时采取改进措施。
3、accounting may be divided into two parts:financial accounting and management accounting.
会计可以分为财务会计与管理会计两部分。
4、management accounting, or managerial accounting, provides information mainly to management of a firm, analyzing individual and specific problems for decision making in various departments of a business.
管理会计主要对企业的管理层提供信息，作为企业内部各个部门进行决策的依据。
5、in contrast, financial accounting is related to preparation of reports and statements for users both inside and outside a firm.
与管理会计不同，财务会计编制财务报表，既为企业内部使用，又提供给企业外部各界使用。
6、accounting may be defined as a process of identifying, measuring and communicating economic information to permit informed judgements and decisions by users of information.
会计可被定义为一种确认、计量和沟通经济信息的过程，它被用来对用户提供信息，作出判断，进行决策。
7、Among the wide range of users of financial accounting are management of a business, investors, creditors, governmental organizations, Securities and Exchange Commission, trade unions, insurance companies, financial analysts and consulting institutions and so on.
财务会计信息提供给广泛的用户，包括企业的管理层、投资者、债权人、政府机构、证券交易委员会、工会、保险公司、财务分析与咨询机构等。
8、the rules that govern how accountants measure, process, and communicate financial information fall under the heading GAAP, which stands for gernerally accepted accounting principles.
指导会计去计量、处理并交流财务信息的规范，被称为一般公认会计原则。
8、the most basic tool of accounting is the accounting equation, which presents the resources of the business and the claim to those resources.
会计最基本的工具就是会计方程式，它反映企业拥有的经济资源及对该资源的求偿权。
9、financial reports, or accounting reports, are end product of accounting process, giving a concise report of profitability and financial position of an enterprise and they are the final products of the accounting process.
财务报表又称会计报表，是会计程序的总结性文件，是准确反映企业财务状况和盈利能力的报告。它们是会计过程的最终结果。
10、the primary financial statements are the （1）balance sheet, （2）income statement （3）statement of cash flows and （4）statement of changes in financial position.
基本的财务报表有：（1）资产负债表；（2）损益表；（3）现金流量表；（4）财务状况变动表。
11、the balance sheet lists all the assets, liabilities, and owners equity of an entity as of a specific date, usually the end of a month or a year.
资产负债表反映企业在某一特定时点，通常是月末或年末的资产、负债及所有者权益。
12、the income statement presents a summary of the revenues and expenses of an entity for a specific period of time, such as a month or a year.
损益表汇总反映企业在某一特定时期内，如一个月或一年的收入和费用。
13、a cash flow statement is an accounting statement that reflects the condition of cash receipts and cash disbursements of an enterprise during a certain accounting period.
现金流量表是反映在一定会计期间现金收入和支出情况的会计报表。
14、a statement of changes in financial position is an accounting statement that reflects comprehensively the sources and application of working capital and its changes during an accounting period.
财务状况变动表是综合反映一定会计期间内营运资金来源和运用及其增减变动情况的报表。
15、the debit and credit double entry bookkeeping technique is to be used for recording all accounting transactions.
会计上所有交易的记录都采用借贷复式记账法。
16、accounting records and statements are based on the most reliable data available so that they will be as accurate and as useful as possible.
会计记录与报表必须以可*的资料为基础，这样它们才尽可能地做到准确和有用。
16、the rapid development of accounting in current century brings about large number of professionally trained accountants.
本世纪以来会计的迅速发展造就了一大批经过专业培训的会计人员。
17、accountants rendering accounting services on a fee basis and staff accountants employed by them are said to be engaged in public accounting.
凡在按规定标准收费提供会计服务的会计师事务所里工作的会计人员，被称为公共会计师。
18、those employed by particular business firms, or accountants corresponding to public accountants are private accountants.
那些被特定企业雇佣的、或同公共会计师相对应的会计师，被称为企事业内会计人员。
19、in order to guide accountants in preparing financial statements with the characteristics of reliability, understandability and comparability, we need a well-defined body of accounting assumptions and principles.
为了指导会计人员编制具有可*性、易懂性、可比性的财务报表，我们需要一套界定明晰的会计假设及会计原则。
20、in China, accountants rely on four fundamental accounting assumptions in recording business transactions:（1）business entity concept，（2）going concern concept,（3）periodicity assumption,（4）stable monetary unit assumption.
在中国，会计人员在记录经济业务过程中要依据以下四条基本会计假设：会计主体概念、持续经营概念、期间假设以及币值稳定假设。
21、an accounting entity is an organization or a section of an organization that stands apart from other organizations and individuals as a separate economic unit.the entity concept requires that the transactions of each entity are accounted for separately from the transactions of all other organizations and persons.
会计主体是独立于其他企业的某一企业或团体，或某一企业的一部门，以及作为独立经济单位的个人。会计主体概念要求这一特定主体的经济业务要与其他企业及个人的业务分开，单独进行会计处理。
22、under the going-concern（or continuity） concept, accountants assume that the business will continue operating for the foreseeable future.
在持续经营概念下，会计人员假定企业在可预见的将来持续经营。
23、for accounting information to be useful, it must be made available at regular intervals, and the time-period concept ensures that accounting information is reported at regular intervals.
有价值的会计信息必须按一定的时间间隔向信息使用者提供，会计期间概念确保会计信息按一定的时间间隔列报。
24、accounting periods may be a fiscal year, a quarter, or a month, commencing on first days thereof according to the Gregorian calendar.
会计期间分为年度、季度和月份。年度、季度和月份的起讫日期采用公历日期。
25、the stable-monetary-unit concept is the accountants basis for ignoring the effect of inflation and making on restatements for the changing value of the money.
the most important accounting principles include the accrual principle, the historicl principle, the relization principle, the matching principle, the prudence principle, the objectivity principle, the full-disclosure principle, the consistency principle and the materiality principle.
最重要的会计原则包括权责发生制原则、历史成本原则、收入实现原则、配比原则、稳健性原则、客观性原则、充分揭示原则、一致性原则及重要性原则。
26、in all business firms, revenues and expenses may be measured either on cash basis or accrual basis.
所有企业的收入和费用可以按收付实现制或权责发生制计量入账。
27、under cash basis of accounting, which in accordance to realization principle, revenues are recorded in the period in which cash is received； expenses are recorded in the period in which cash is paid.
按照与收入实现原则一致的收付实现制，所有收入在实际收到现金时登记入账，所有费用在实际支付现金时登记入账。
28、under the accrual principle, revenues are recognized in the period in which they are earned when goods are sold or services are rendered, rather than when cash is received； expenses are recognized when they are incurred.
在权责发生制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入账；费用是在它实际发生的期间，而不是实际支付现款的期间登记入账。
the values of all assets are to be recorded at historical costs at the time of acquisition.the amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except when state laws or regulations require specific treatment or adjustments.
各项财产物资应当按取得时的历史成本计价。物价变动时，除国家另有规定者外，不得调整其账面价值。
the matching principle governs the recording and reporting of expenses,which goes hand in hand with the revenue principle to govern income recognition in accounting.
配比原则规定费用的记录和列报方法，这一原则与收入原则一起规定会计中的利润确认。
principle of prudence should be followed in reasonably determining the possible loss and expense.
会计核算应当遵循谨慎原则的要求，合理核算可能发生的损失和费用。
the objectivity principle holds that the accounting records and financial reports must be based on financial and economic transactions as they actually take place, in order to objectively reflect the financial position and operating results of an enterprise.
客观性原则要求会计核算应当以实际发生的经济业务为依据，如实反映财务状况和经营成果。
the disclosure principle holds that a companys financial statements should report enough information for outsiders to make knowledgeable decisions about the company. in short, the company should report relevant, reliable, and comparable information about its economic affairs.
充分披露原则是指公司的财务报表应报告充足的信息，以使外界人士能够据此作出有关公司的正确决策。简而言之，公司应报告与其经济事项相关、可*和可比的信息。
accounting information must be designed to meet the requirements of national macro-economy control, the needs of all concerned external users to understand an enterprises financial position and operating results and the needs of management of enterprises to strengthen their financial management and administration.
会计信息应当符合国家宏观经济管理的要求，满足有关各方了解企业财务状况和经营成果的需要，满足企业加强内部经营管理的需要。
according to the consistency principle, accounting records and financial statements shall be prepared according to stipulated accounting methods, and accounting information of enterprises must be comparable and convenient to be analyzed.
根据一致性原则，会计核算和财务报表应当按照规定的会计处理方法进行和编制，会计信息应当具有可比性并便于进行分析。
accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed； changes and reasons for changes, if necessary, and their impact on an enterprises financial position and operating results, shall be reported in notes to the financial statements.
会计处理方法前后各期应当一致，不得随意变更。如确有必要变更，应当将变更内容、变更的原因及其企业财务状况和经营成果的影响，在财务报表附注中说明。
the materially concept states that a company must perform strictly proper accounting only for items and transactions that are significant to the businesss financial statements.
重要性概念是指公司必须仅对那些对其财务报表有重要意义的项目和业务进行适当的会计处理。
the financial condition or position of a business enterprise is represented by the relationship of assets to liabilities and capital.
一个企业的财务状况是由资产对负债和资本的关系来表示的。
these three basic elements, assets, liability and capital, are connected by a fundamental relationship called balance sheet equation, sometimes called simply the accounting equation.
资产、负债和资本这三个基本要素由一个叫做资产负债表等式，有时称之为会计等式的关系式联接起来。
the account has three parts: （1）the name of the account and the account number, （2）the debit side （left side）, and （3） the credit side（right side）.
账户由三部分组成：（1）账户名称和账号，（2）借方（左边），（3）贷方（右边）。
accounting is based on a double-entry system, which means that we record the dual effects of a business transaction.
会计以复式记账系统为基础，即记录每笔交易的双重影响。
increases in assets are recorded in the left （debit） side of the account and decreases in assets are recorded in the right （credit） side, and conversely, increases in liabilities and owners equity are recorded by credits and decreases in liabilities and owners equity are recorded by debits. these are the rules of debit and credit.
资产的增加记录在左边（借方），资产的减少记录在右边（贷方）。相反，负债和所有者权益的增加记录在贷方，负债和所有者权益的减少记录在借方。这就是借贷记账规则。
if the sum of an accounts debits is greater than the sum of its credits, that account has a debit balance, as the cash account does here and if the sum of its credits is greater, that account has a credit balance, as accounts payable does.
如账户借方金额大于贷方金额，该账户有借方余额，如现金账户；而如果贷方金额大于借方金额，则该账户有贷方余额，如应付账款账户。
the increases of a given item are entered on one side, the decreases on the other and the balance （the excess of the total one side over the total of the other） is inserted near the last figure on the side with the large amount.
（账户中）给定项目的增加记在一过，减少记入另一边。结余（一边总额超过另一边总额的数）被插记在数额大的那一边最后一个数字下面）。
the accounting cycle is the process by which companies produce their financial statements for a specific period of time.
会计循环是企业为编制特定会计期内财务报表而必须经过的全部过程。
accounting cycle is a complete system of accounting procedures that are repeated in the same order during each accounting period, which includes six procedures that will be discussed below.
会计循环是每一会计期间重复进行的由全部会计程序构成的一个完整的体系，它由下面将要讨论的六个会计程序组成。
first, journalize accounting entries for all transactions occurred and post the entries in ledger accounts.
首先，将全部会计事项用会计分录记入日记账。将日记账内会计分录过入分类账账户。
posting means transferring the amounts from the journal to the appropriate accounts in the ledger, and debits in the journal are posted as debits in the ledger and credits in the journal as credits in the ledger.
过账即将日记账的金额转记至分类账中相对应的账户。日记账中的借方记录转记至分类账中的借方，日记账的贷方记录转记至分类账中的贷方。
second, summarize debit and credit amounts and calculating the balances of the ledger accounts, and prepare an （unadjusted） trial balance.
其次，将各个分类账户汇总出借方或贷方余额，根据各账户余额编制调整前试算表。
a trial balance is a list of all accounts with their balances－assets first, followed by liabilities and then owners equity.
试算平衡表是列示所有账户余额，且按资产、负债和所有者权益顺序列示的会计资料。
the trial balance provides a check on accuracy by showing whether the total debits equal the total credits.
试算平衡表通过检查借方与贷方余额合计是否相等，以检验会计处理的准确性。
感谢 凌寒暗香
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发贴时间:2007-10-6 10:44:00
