大学会计英语翻译

Preparedon24November2020大学会计英语翻译P14Integrity正直：Accountantshavearesponsibilitytoreportfavourableaswellasunfavourableinformationandtorefrainfromtakingactionswhichundermineanorganization＇slegitimateandethicalobjectives.Integrityimpliesthataccountantsshouldnottakeunfairadvantageofinformationandshouldactintheinterestsnotonlyoftheirclientsbutofotherindirectshouldalsodisassociatethemselvesfromanyattemptstodisclosemisleadinginformation.会计人员有责任 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 优惠以及不利的信息,避免采取行动,破坏组织的合法和道德目标。正直意味着会计人员不应该采取不公平的优势的信息和应该采取的利益不仅他们的客户但是其他间接用户。会计也应该从任何试图撇清关系披露误导信息。Confidentiality保密：Accountanthaveadutytorefrainfromdisclosingconfidentialinformationunlesslegallyobligatedtodoso.theworkoftheaccountantregularlyinvolvesdealingwithconfidentialfilesaboutthepersonalandbusinessaffairsoftheirclients.decisionmadeoninformationprovidedbyaccountantcanmateriallyaffectthelivesofclientsandothers,oftenreferredtoasthirdparties,whichincludeemployee,creditor,investor,supplies,customer,government,andthegeneralpublic.会计有义务避免披露机密信息,除非法律义务这么做。会计的工作经常需要处理机密文件的个人和商业事务的客户。决定会计提供的信息可以在实质上影响客户的生活和其他人,通常被称为第三方,其中包括员工、债权人、投资者、供应、客户、政府和公众。Competence专业性：Accountanthaveadutyoftoperformtheirprofessionaldutiesaccordingtohighstandardandtoensurethattheystaycurrentwithchangesintheprofession.usersofaccountinginformationmaynothaveaccountingexpertise.Thus,memberoftheaccountingprofessionenjoyapositionofpower.tobeworthyofuserconference,accountantmustnotabusethispowerandmustactaccordingtoahighethicalstandard.accountanthaveabuseethicalobligationtomaintainbothtechnicalcompetenceandmoralcompetence.会计有责任履行专业职责根据高的 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,以确保他们保持对最新行业的变化。会计信息的使用者可能没有会计专业知识。因此,会计职业的成员享受掌权的位置。是值得用户会议,会计师必须不滥用这种力量,必须按照较高的道德标准。会计伦理责任去维护都有滥用技术能力和道德能力。Objectivity客观性：Accountantmustfullydiscloseallrelevantinformationthatassistuserstounderstandfinancialreport.business,government,andthepublicatlargedependontheaccountingprofessiontoprovidefairfinancialreportingandbusinessadvisoryservice.accountant,therefore,andobligatedtoprovideinformationthatisobjectivesothatuserscanrelyonitsaccuracywhenmakinginvestmentandcreditdecision.会计师必须充分披露所有相关信息,帮助使用者理解财务报告。商业、政府和公众在大型取决于会计行业提供公平的财务报告和商业咨询服务。会计,因此,有义务提供信息,是客观的,这样用户可以依靠其准确性当作出投资和信贷决策。P129:Whencreditcustomersdonotpaytheirdebts，thisbaddebtbecomesanexpenseforthebusiness.accordingtothematchingprinciple,expensesmustberecordedintheperiodinwhichtheyareincurredandmustbeproperlymatchedwiththerelatedrevenue.baddebtexpenseshouldberecordedintheperiodduringwhichtherevenueisrecorded.当信贷客户不支付他们的债务,这坏债务成为一个费用的业务。根据匹配原则,费用必须记录在时间与自身发生的,必须与收入相关的合理匹配。坏帐费用应该计入收入的期间被记录。Toreducetheriskofbaddebts,eachcustomer'screditworthinessisevaluatedbaseon：为了减少坏账的风险,每个客户的信用评估的基础上discussionwiththecompany'smanagement讨论与公司的管理areviewofitsfinancialstatement回顾其财务报表enquirewithothercreditor询问与其他债权人areviewofcreditreportissuedbycompanywhoprovidecredit-ratingservice回顾公司出具信用报告提供信用评级服务Whenabusinessselltocreditcustomer,itdoesnotknowhowmuchbaddebtinwellincur.anestimatedmustbemadetodeterminethevalueofthereceivable___theamountatislikelycollectible.Twomethodsofperformingthisvaluationare(1)theallowancemethod,and(2)thedirectwrite-offmethod.当一个业务卖给信贷客户,它不知道多少不良债务的产生。估计必须确定应收的价值在可能收藏量特别鲜明——收藏。两种 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执行此估值(1)备抵法,(2)直接冲销法。P157Inaconsignmentagreement,theownerofgoods(theconsignor)transfergoodstoaretailer(theconsignee).Theconsigneewillsellthegoodsontheowner'sbehalfbutdoesnotholdtitletothegoods.Therefore,theconsignorincludethesegoodsininventoryratherthantheconsignee.Whenpreparingorusingfinancialstatement,managermustbesurethatconsignedinventoryhasbeentreatedintheappropriatemanner.Misclassifyingitwouldmisstatetheinventorybalance,currentassets,costofgoodssold,grossprofit,andnetincome.Inventoriesshouldberecognizedwhen:(a)Itisprobablethatfutureeconomicbenefitsassociatedwiththeinventorieswillflowtotheenterprise;and(b)Thecostoftheinventoriescanbemeasuredreliably.在寄售协议,货物的所有者(托运人)转移货物零售商(收货人)。收货人将出售货物的所有者的利益但不拥有货物所有权。因此,委托方包括这些货物库存而不是收货人。当准备或使用财务报表,经理必须确保委托库存已经以适当的方式处理。misclassifying会谎报库存资产、流动资产、销售货物的成本,毛利和净利。库存应该承认当:(一)很可能是未来经济利益相关的库存将流向企业;(b)库存的成本能够可靠地计量P256First,allliabilitieseventuallymature-thatis,theycomedue.owner'sequitydoesn'tmature.thedateonwhichaliabilitiescomeduearecalledthematuritydate.首先,所有负债最终成熟的——也就是说,他们到期。所有者权益不成熟。一个负债的日期到期被称为“到期日。Second,theproviderofborrowedcapitalarecreditorofthebusiness,notowner.ascreditor,theyhavefinancialclaimagainstthebusinessbutusuallydonothavetherighttocontrolbusinessoperation.第二,供应商是债权人借入资本的业务,而不是所有者。作为债权人,他们财务索赔业务,但通常不会有权控制业务操作。Third,theclaimsofcreditorhavelegalpriorityovertheclaimofowner.ifabusinessceasesoperationandliquidatecreditormustbepaidinfullbeforeanydistributionaremadetotheowner.第三,债权人的索赔有法律优先于索赔的所有者。如果一个企业停止操作并清算债权必须全额偿还之前任何分布对所有者。Capitalexpenditure资本支出Consideredasassetbecausetheyrelatetocostwhichprovidebenefittotheequityoveroneormoreaccountingperiodofacquisition.视为资产,因为它们与成本效益提供股本超过一个或多个会计期间的收购。recordedinappropriatenon-currentassetaccount记录在适当的非流式资产帐户allocatedthroughdepreciation，amortization分配通过折旧,摊销revenueexpenditure收入支出providesimmediatebenefitratherthanlong-termone提供了直接的利益,而不是长期的一个recordedinappropriateexpenseaccountforthecurrentperiod记录在适当的费用帐户当前周期matchedagainsttherevenueoftheperiodinwhichtheyareincurred与收入相匹配的时期,他们正在发生Situationsthatwouldnormallyleadtoaleasebeingclassifiedasfinancinglease:情况下,通常会导致一个租赁被归类为融资租赁:theownershipofthepropertywillbetransferedtothelesseeattheendoftheleaseterm财产所有权将交付给承租人在租赁期内的结束thelesseehasthebargainpurchaseoption(lowerthanthefairvalue)承租人有廉价收购选项(低于公允价值)theleasecoversamajorpartoftheasset'seconomiclife(≥75%)租赁涵盖的主要部分,资产的经济生活(≥75%)thepresentvalueofminimumleasepayments(MLPs)representssubstantiallythefairvalueoftheasset(≥90%)的现值最低租赁付款额(mlp)代表实质上该资产组的公允价值(≥90%)