第1课:财务报告是做什么用的?

 CPA英语培训     |      2022-01-21 12:33

Lesson 1   What Is Financial Reporting For?


课文内容 / Text


The objective of general purpose financial reporting (1) is to provide financial information about the reporting entity (2) that is useful to existing and potential investors, lenders and other creditors (3) in making decisions relating to providing resources to the entity. Those decisions involve decisions about:
  1. (a) buying, selling or holding equity and debt instruments (4);
  2. (b) providing or settling loans (5) and other forms of credit; or
  3. (c) exercising rights to vote on (6), or otherwise influence, management’s (7) actions that affect the use of the entity’s economic resources.
【译文】通用目的财务报告的目的是提供有关报告主体的财务信息,这些信息用于现有和潜在的投资者、贷款人和其他债权人作出决策,以便对该主体提供资源。这些决策涉及以下方面:
  1. (a) 购买、出售或持有股权和债务工具;
  2. (b) 提供或结清贷款和其他形式的信贷;或
  3. (c) 就管理层影响主体的经济资源使用的行为行使表决权或施加影响。

The decisions described in the above paragraph depend on the returns that existing and potential investors, lenders and other creditors expect, for example, dividends, principal and interest payments (8)or market price increases. Investors’, lenders’ and other creditors’ expectations about returns depend on their assessment of the amount, timing and uncertainty of (the prospects for) future net cash inflows (9) to the entity and on their assessment of management’s stewardship(10) of the entity’s economic resources. Existing and potential investors, lenders and other creditors need information to help them make those assessments(11).
【译文】上段所述的决定取决于现有和潜在的投资者、贷款人和其他债权人所期望的回报,例如,股息、本金和利息支付或市场价格上涨。投资者、贷款人和其他债权人对回报的预期,取决于他们对主体未来净现金流入的数量、时间和不确定性(前景)的评估,以及他们对管理层管理主体的经济资源的评估。现有的和潜在的投资者、贷款人和其他债权人需要信息来帮助他们做出这些评估。

To make the assessments (11) described in the above paragraph, existing and potential investors, lenders and other creditors need information about: (a) the economic resources of the entity, claims against the entity (12) and changes in those resources and claims; and (b) how efficiently and effectively the entity’s management and governing board (13) have discharged their responsibilities (14) to use the entity’s economic resources.
【译文】为了进行上述的评估,现有和潜在的投资者、贷款人和其他债权人需要以下信息: (a) 主体的经济资源、对主体的求偿权以及这些资源和求偿权的变化;以及 (b) 主体的管理层和治理层如何有效地履行其使用主体的经济资源的责任。

Many existing and potential investors, lenders and other creditors cannot require reporting entities to provide information directly to them and must rely on general purpose financial reports for much of the financial information they need. Consequently (15), they are the primary users (16) to whom general purpose financial reports are directed. (17)
【译文】许多现有和潜在的投资者、贷款人和其他债权人不能要求报告主体直接向他们提供信息,必须依赖通用目的财务报告来获得他们所需要的大部分财务信息。因此,他们是通用目的财务报告所针对的主要使用者。

Other parties, such as regulators (18) and members of the public other than (19) investors, lenders and other creditors, may also find general purpose financial reports useful. However, those reports are not primarily directed to (17) these other groups.
【译文】其他各方,如监管机构和投资者、贷款人和其他债权人以外的公众成员,也可能会发现通用目的财务报告很有用。然而,这些报告主要不是针对这些其他群体的。
 

重要词汇与表达 / Key Words and Expressions


  1. (1) general purpose financial reporting 通用目的财务报告(行为)
  2. (2) reporting entity 报告主体
  3. (3) existing and potential investors, lenders and other creditors 现有和潜在的投资者、贷款人和其他债权人
  4. (4) equity and debt instruments 股权和债务工具
  5. (5) to settle loans 结清贷款
  6. (6) to exercise rights to vote on… 对…行使表决权
  7. (7) management 管理层
  8. (8) dividends, principal and interest payments 股息、本金和利息支付
  9. (9) future net cash inflow 未来净现金流入
  10. (10) stewardship 管理,看管
  11. (11) to make an assessment 作评估
  12. (12) claim against the entity 对主体的求偿权/债权
  13. (13) governing board 治理层
  14. (14) to discharge one’s responsibilities 履行责任
  15. (15) consequently 因此
  16. (16) primary users 主要使用者
  17. (17) to be directed to 针对…
  18. (18) regulator 监管机构
  19. (19) other than 除了….之外

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