会计专业英语重点资料(doc 7页)

会计专业英语重点资料内容提要：
Financial information about a business is needed by many outsiders These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results.
许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。
Each proprietorship, partnership, and corporation is a separate entity.
每一独资企业、合伙企业和股份公司都是一个单独的主体。
In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred – not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense  recognition would depend solely on the timing of various cash  receipts and disbursements.
在权责发生制下， 视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。

 

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