第4课:财务报表项目的确认和终止确认

 CPA英语     |      2022-10-30 10:35
Lesson 4: Recognition and Derecognition of Items In financial Statements


1. Definition of Recognition/确认的定义
Recognition (1) is the process of capturing (2) for inclusion in (3) the statement of financial position or the statement(s) of financial performance an item (4) that meets the definition of (5) one of the elements of financial statements—an asset, a liability, equity, income or expenses. Recognition involves (6) depicting the item in one of those statements—either alone or in aggregation with (7) other items—in words and by a monetary amount, and including that amount in (3) one or more totals in that statement. The amount at which an asset, a liability or equity is recognized in the statement of financial position is referred to as (8) its ‘carrying amount (9)’.
【译文】确认是收录符合财务报表要素(资产、负债、权益、收益或费用)定义的项目的过程,以便将其计入财务状况表或财务业绩表之中。确认涉及用文字和货币金额对报表中的项目(单独或与其他项目汇总在一起)进行描述,并将其金额计入报表的一个或多个合计中。资产、负债或权益在财务状况表中确认的金额被称为 “账面金额”。

2. The Recognition Process/确认的过程
The statement of financial position and statement(s) of financial performance depict an entity’s recognized assets, liabilities, equity, income and expenses in structured summaries (10) that are designed to make financial information comparable and understandable. An important feature of the structures of those summaries is that the amounts recognized in a statement are included in the totals (11) and, if applicable, subtotals (12) that link (13) the items recognized in the statement.
【译文】财务状况表和财务业绩表以结构化的汇总方式描述主体的已确认的资产、负债、权益、收益和费用,旨在使财务信息具有可比性和可理解性。这些汇总的结构有一个重要特点,就是报表中确认的金额被计入合计或小计(如果适用)中,从而把报表中确认的项目关联在一起。

Recognition links the elements, the statement of financial position and the statement(s) of financial performance as follows (see Diagram 2.1):
  • (a) in the statement of financial position at the beginning and end of the reporting period (14), total assets minus (15) total liabilities equal (16) total equity; and
  • (b) recognized changes in equity during the reporting period (17) comprise (18):
    • (i) income minus expenses recognized in the statement(s) of financial performance; plus (19)
    • (ii) contributions from holders of equity claims, minus distributions to holders of equity claims.
【译文】确认将各要素与财务状况表和财务业绩表关联起来,具体如下(见图2.1):
  • (a) 在报告期初和期末的财务状况表中,资产总额减负债总额等于权益总额;以及
  • (b) 报告期间确认的权益变动包括:
    • (i) 财务业绩表中确认的收益减费用;加上
    • (ii) 权益求偿权持有人的投入,减去对权益求偿权持有人的分配。

Diagram 5.1: How recognition links the elements of financial statements
图2.1:确认如何将财务报表各要素关联起来

Statement of financial position at beginning of reporting period
期初财务状况表
Assets minus liabilities equal equity
资产减负债等于权益
+
Statement(s) of financial performance
财务业绩表
Income minus expenses
收益减费用
Changes in equity
权益的变动
+
Contributions from holders of equity claims minus distributions to holders of equity claims
权益求偿权持有人的投入 – 对权益求偿权持有人的分配
=
Statement of financial position at end of reporting period
期末财务状况表
Assets minus liabilities equal equity
资产减负债等于权益

3. Recognition Criteria/确认的标准
Only items that meet the definition of an asset, a liability or equity are recognized in the statement of financial position. Similarly, only items that meet the definition of income or expenses are recognized in the statement(s) of financial performance. However, not all items that meet the definition of one of those elements are recognized.
【译文】只有符合资产、负债或权益定义的项目才能在财务状况表中得以确认。同样,只有符合收益或费用定义的项目才会在财务业绩表中得以确认。然而,并非所有符合这些要素定义的项目都会得以确认。

Not recognizing an item that meets the definition of one of the elements makes the statement of financial position and the statement(s) of financial performance less complete and can exclude (21) useful information from financial statements. On the other hand (22), in some circumstances (23), recognizing some items that meet the definition of one of the elements would not provide useful information. An asset or liability is recognized only if (24) recognition of that asset or liability and of any resulting income, expenses or changes in equity provides (25) users of financial statements with information that is useful, i.e. with: (a) relevant information about the asset or liability and about any resulting income, expenses or changes in equity; and (b) a faithful representation of the asset or liability and of any resulting income, expenses or changes in equity.
【译文】不确认符合某一要素定义的项目,会导致财务状况表和财务业绩表不够完整,并且会使有用的信息被排除在财务报表之外。另一方面,在某些情况下,确认一些符合要素定义的项目并不会提供有用的信息。只有在对资产或负债以及由此产生的收益、费用或权益变动的确认为财务报表使用者提供了有用的信息的条件下,该项资产或负债才能予以确认,所提供的信息既是: (1) 与资产或负债以及由此产生的收益、费用或权益变动有关的相关性信息;以及 (2) 对资产或负债以及由此产生的收益、费用或权益变动的情况如实反映。

4. Derecognition/终止确认
Derecognition (26) is the removal (27) of all or part of a recognized asset or liability from an entity’s statement of financial position. Derecognition normally occurs when that item no longer meets the definition of an asset or of a liability: (a) for an asset, derecognition normally occurs when the entity loses control of (28) all or part of the recognized asset; and (b) for a liability, derecognition normally occurs when the entity no longer (29) has a present obligation (30) for all or part of the recognized liability.
【译文】终止确认是指从主体的财务状况表中去除全部或部分确认的资产或负债。终止确认通常发生在该项目不再符合资产或负债的定义时,也即: (a) 对于资产来说,终止确认通常发生在主体对全部或部分确认的资产失去控制时;以及 (b) 对于负债来说,终止确认通常发生在主体对全部或部分确认的负债不再承担现时义务时。

5. Key Words and Expressions/重要词汇与表达
  • 1. recognition (n.) 确认; recognize (v.) 确认
  • 2. capture (v.) 收录,获取
  • 3. inclusion in… 将…计入(名词结构); to include in… 将…计入(动词结构)
  • 4. item (n.) 项目
  • 5. to meet the definition of …符合…定义
  • 6. involve (v.) 涉及,包括
  • 7. aggregation (n.) 合并; in aggregation with…与…合并
  • 8. to be referred to as… 被称为…
  • 9. carrying amount 账面金额
  • 10. structured summaries 结构性汇总
  • 11. total (n.) 合计,总计
  • 12. subtotal (n.) 小计
  • 13. link (v.) 联结,关联
  • 14. at the beginning and end of the reporting period 在报告期初和期末
  • 15. minus (prep.) 减去
  • 16. equal (v.) 等于
  • 17. during the reporting period 在报告期间
  • 18. comprise (v.) 包括
  • 19. plus (prep.) 加
  • 20. recognition criteria 确认标准
  • 21. exclude (v.) 排除
  • 22. on the other hand 在另一方面
  • 23. in some circumstances 在有些情况下
  • 24. only if… 只有在…情况下
  • 25. to provide sb. with sth. 向(某人)提供(某物)
  • 26. derecognition (n.) 终止确认
  • 27. removal (n.) 去除
  • 28. to lose control of…失去控制…
  • 29. no longer 不再
  • 30. present obligation 现时义务

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