注会-会计英语讲义(4)

会计英语基础讲义

present obligation, or the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.

(2) Current replacement cost 现时重置成本

Assets are carried at the amount of cash or cash equivalents that would have to be paid if a same or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents that would be currently required to settle the obligation.

(3) Net realizable value 可实现净值

Assets are carried at the amount of cash or cash equivalents that could be obtained by selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling costs and related tax payments.

(4) Present value 现值

Assets are carried at the present discounted value of the future net cash inflows that the item is expected to generate from its continuing use and ultimate disposal.

Liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities within the expected

settlement period.

(5) Fair value 公允价值

Assets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.

8. Financial statements 财务报表

(1) Balance sheet 资产负债表

A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.

(2) Income statement 损益表

An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.

(3) Statement of cash flows 现金流量表

A cash flow statement is an accounting statement that reflects the inflows and

outflows of cash and cash equivalents of an enterprise for a certain accounting period.

(4) Statement of changes in owners’equity 所有者权益变动表

A statement of changes in owners’ equity reports the changes in owners’ equity for a specific period of time.

(5) Notes to financial statements 财务报表附注

Notes to the accounting statements are further explanations of items presented in the accounting statements, and explanations of items not presented in the accounting statements, etc.

9. Accounting entry 会计分录

Debit： Cash

Credit： Common Stock