第3课 财务报表的目的、范围和要素

 CPA英语     |      2022-10-30 10:34
Lesson 3: Objective, Scope and Elements of Financial Statements

财务报表的目的/Objective of Financial Statements
The objective of financial statements is to provide financial information about the reporting entity’s assets, liabilities, equity, income and expenses (1) that is useful to users of financial statements in assessing (2) the prospects (3) for future net cash inflows to the reporting entity and in assessing management’s stewardship of the entity’s economic resources.
【译文】财务报表的目的是为了提供有关报告主体的资产、负债、权益、收益和费用的财务信息,以便让财务报表使用者用于评估报告主体的未来净现金流入的前景,并评估管理层对主体经济资源的监管情况。

财务报表的范围/Scope of Financial Statements
That information is provided:
  • (a) in the statement of financial position (4), by recognizing (5) assets, liabilities and equity;
  • (b) in the statement(s) of financial performance (6), by recognizing income and expenses; and
  • (c) in other statements (7) and notes (8), by presenting (9) and disclosing (10) information about:
    • (i) recognized assets, liabilities, equity, income and expenses, including information about their nature and about the risks arising from (11) those recognized assets and liabilities;
    • (ii) assets and liabilities that have not been recognized, including information about their nature and about the risks arising from them;
    • (iii) cash flows (12);
    • (iv) contributions (13) from holders of equity claims (14) and distributions (15) to them; and
    • (v) the methods, assumptions (16) and judgements (17) used in estimating the amounts presented or disclosed, and changes in those methods, assumptions and judgements.
【译文】该财务信息通过以下方式提供:
  • (a) 在财务状况表中确认资产、负债和权益;
  • (b) 在财务业绩表中确认收益和费用;以及
  • (c) 在其他报表和附注中列示和披露以下有关信息:
    • (i) 已确认的资产、负债、权益、收益和费用,包括有关这些项目的性质以及由已确认的资产和负债引起的风险的信息。
    • (ii) 尚未确认的资产和负债,包括有关这些项目的性质以及由此引起的风险的信息。
    • (iii) 现金流。
    • (iv) 权益求偿权持有人的投入和对他们的分配;以及
    • (v) 用于估计所列示或披露的金额的方法、假设和判断,以及这些方法、假设和判断的变化。

财务报表的要素/Elements of Financial Statements
The elements of financial statements are:
  • (a) assets, liabilities and equity, which relate to (18) a reporting entity’s financial position; and
  • (b) income and expenses, which relate to a reporting entity’s financial performance.
Those elements are linked to (19) the economic resources, claims and changes in economic resources and claims discussed in Lesson 1, and are defined in Table 3.1 below.
【译文】财务报表的要素是:
  • (a) 与报告主体的财务状况有关的资产、负债和权益;以及
  • (b) 与报告主体的财务业绩有关的收益和费用。
 这些要素与第1课所讨论的经济资源、求偿权和经济资源以及求偿权的变化有关,其定义见表3.1。

Table 3.1—The elements of financial statements
表3.1——财务报表的要素
Item Discussed in Lesson 1 Element Definition or Description
Economic resource Asset A present economic resource controlled by the entity as a result of (20) past events.
An economic resource is a right that has the potential (21) to produce economic benefits.
Claim Liability A present obligation (22) of the entity to transfer (23) an economic resource as a result of past events.
Equity The residual interest (24) in the assets of the entity after deducting (25) all its liabilities.
Changes in economic resources and claims, reflecting financial performance Income Increases in assets (26), or decreases in liabilities (27), that result in (28) increases in equity, other than those relating to contributions from holders of equity claims.
Expenses Decreases in assets, or increases in liabilities, that result in decreases in equity, other than those relating to distributions to holders of equity claims.
Other changes in economic resources and claims - Contributions from holders of equity claims, and distributions to them.
- Exchanges (29) of assets or liabilities that do not result in increases or decreases in equity (30).

第1课讨论的项目 要素 定义或说明
经济资源 资产 因过去的事项引起而由主体控制的现时经济资源。
经济资源是具有产生经济利益潜力的权利。
求偿权 负债 主体因过去的事项而承担转移经济资源的现时义务。
权益 主体资产在扣除所有负债后的剩余利益。
反映财务业绩的经济资源和求偿权的变化 收益 导致权益增加的资产增加或负债减少,但与权益持有人的投入无关。
费用 导致权益减少的资产减少或负债增加,但与权益持有人的分配无关。
经济资源和求偿权的其他变化 - 权益持有人的投入和对他们的分配。
- 未导致权益增加或减少的资产或负债的交换。

重要词汇与表达/Key Words and Expressions
  • 1. assets, liabilities, equity, income and expenses 资产、负债、权益、收益和费用
  • 2. assess (v.) 评估,评价
  • 3. prospect (n.) 前景
  • 4. financial position 财务状况
  • 5. recognize (v.) 确认
  • 6. financial performance 财务业绩
  • 7. statement (n.) 报表
  • 8. note (n.) 附注
  • 9. present (v.) 列示
  • 10. disclose (v.) 披露
  • 11. to arise from… 由…引起的
  • 12. cash flow 现金流
  • 13. contribution (n.) 投入
  • 14. holders of equity claims 权益求偿权持有者
  • 15. distribution (n.) 分配
  • 16. assumption (n.) 假设
  • 17. judgement (n.) 判断
  • 18. to relate to…与…有关,涉及
  • 19. to be linked to…与…关联
  • 20. as a result of…由于
  • 21. potential (n.) 潜力
  • 22. obligation (n.) 义务
  • 23. transfer (v.) 转移,转让
  • 24. residual interest 剩余利益
  • 25. deduct (v.) 扣除
  • 26. increases in assets 资产的增加
  • 27. decreases in liabilities 负债的减少
  • 28. to result in… 导致…
  • 29. exchange (n.) 交换
  • 30. increases or decreases in equity 权益的增减