会计专业英语_2011.ppt

Accounting English;Key words in accounting;Financial and Management Accounting;;Key words;;2. Financial Reporting (FR);The Conceptual Framework for Financial Reporting;Phase A: Objectives and qualitative characteristics;Chapter 1: The Objective of Financial Reporting--Decision usefulness role of accounting information;Key words;;;Decisions Explained;Stewardship role added;Stewardship role explained;The Importance of Setting an Objective;The primary users of FR;The Information FR Provides--Balance Sheets Are the Focus;;Economic resources and claims;Changes in economic resources and claims;Income Statement Information Explained;The Contents of Financial Reporting;CHAPTER 3: QUALITATIVE CHARACTERISTICS OF USEFUL FINANCIAL INFORMATION;The qualitative characteristics is directed at the usefulness of financial information;Fundamental qualitative characteristics;Faithful representation;Faithful representation explained;Materiality（重要性）;Enhancing qualitative characteristics;Underlying assumption: Going concern（持续经营假设）;The elements of financial statements;;Definition of financial elements;;Performance;Income and Expenses;The distinction of income and expense items;Performance Measures from Income Statement;Measurement of the elements of financial statements;Historical cost;Historical cost explained;Complete set of financial statements;;Statement of comprehensive income;Information to be presented in the statement of comprehensive income;;;;Information to be presented in the statement of comprehensive income or in the notes;;;;Classification of Expense Items;;The nature of expenses;An example of a classification using thenature of expense;Classification of expenses by function;Example of Expense Functions;Statement of financial position;(f) biological assets; 生物资产 (g) inventories; 存货 (h) trade and other receivables; 应收账款和其他应收款 (i) cash and cash equivalents; 现金和现金等价物 (j) the total of assets classified as held for sale and assets included in disposal groups classified