会计目标翻译英文

我明白你的意思，你大体问的是concept,principle,convension... 我分类是搞不清楚的，因为书上都不是放在一个chapter里讲的。当时学F3的时候我也很糊涂，现在也帮自己小结下，给你做参考： Going Concern Accountants assume,unless there is evidence to the contrary, that a company is not going broke. This has important implications for the valuation of assets and liabilities. 简单说就是会计通常假设企业会持续经营，如果企业不会持续经营的话就用break up basis很多会计处理上都不一样了. Accounting Period Concept 区别于日历年份，比如一个企业可以把它的accounting period定于：4月6日-下一年的4月5日。accounting period可以等于12个月，也可以大于或小于12个月。 Prudence According to this concept,revenues should be recognised only when they are realized,while expenses should be recognized as soon as they are reasonably possible. 谨慎性，简单说就是不要高估资产低估负债。 Matching Income should be properly "matched" with the expenses of a given accounting period. 收入和费用要配比。 dual aspect concept 有借必有贷，借贷必相等。 accrual concept 一笔收入在它产生的时候就该入账了，而不是一定要收到钱。 Monetary measurement Accountants do not account for items unless they can be quantified in monetary terms. Items that are not accounted for (unless someone is prepared to pay something for them) include things like workforce skill, morale, market leadership, brand recognition, quality of management etc. 一些其他数字，不是用钱衡量的，比如员工人数，不是monetary measurement，就不记在账里喽。 Separate Entity This convention seeks to ensure that private transactions and matters relating to the owners of a business are segregated from transactions that relate to the business. 区别于legal entity，即将企业与所有人区分开来。将企业看成一个经济体。比如在partnership中，partner的个人的花费不应计入企业费用中。尽管从法律上看，partner是unlimitied liability, partnership business和其所有人视为同一法人，business的负债等同于个人负债。会计上这两者是分开算账的^_^ Realisation Accounting records transactions from the historical perspective, i.e. it records transactions that have already occurred. It does not attempt to forecast events 记已经发生的transaction，不要forecast.比如预计明年的损失不能计入今年的账里。 Materiality An important convention. As we can see from the application of accounting standards and accounting policies, the preparation of accounts involves a high degree of judgement. Where decisions are required about the appropriateness of a particular accounting judgement, the "materiality" convention suggests that this should only be an issue if the judgement is "significant" or "material" to a user of the accounts. The concept of "materiality" is an important issue for auditors of financial accounts. 重要性原则，比如在审计中，只有material的事项才被考虑。 Consistency Transactions and valuation methods are treated the same way from year to year, or period to period. Users of accounts can, therefore, make more meaningful comparisons of financial performance from year to year. Where accounting policies are changed, companies are required to disclose this fact and explain the impact of any change. 会计处理要前后一致，比如原来用FIFO来算inventory,以后不要轻易改成其他的方式。否则两期报表就没法比较了。 Historical costAssets, services recorded at price or sacrifice incurred to acquire them.Changes in value of non-monetary assets ignored. Exchange values are ignored.历史成本原则，asset通常用历史成本入账，不过也会有revaluation和impairment.就想到这么多，英文很多是从别处copy的，中文解释是我现在的简单理解，而且不全面。抛砖引玉，其实每个concept都有很多很多详细说明和偶尔一些例外，以后会慢慢学到，我现在还没本事总结那么多呢。