隔壁翻译菌

盆友们大家好~

双见面啦~

本领域将涉及国际商事交易的最主要、最基本问题：商事组织、竞争、融资、会计、劳工、银行、合同等等多个方面~

本系列主要参考中国人民大学出版社《国际商事经济法律通则》一书，笔者很推荐对此方面感兴趣的盆友 们阅读哦~~

本篇将介绍国际会计标准理事会（International Accounting Standard Board, 简称IASB）所统一的各国会计制度。

第四篇 会计规则（上篇)

（Accounting Rules）

PART

01

主要会计标准

四种会计标准（The four key accounting standards）

•客观原则

•期间一致

•复式记账制

•持续经营假设

01

复式记账制

（The double-entry system）

复式记账制已经经历了几百年的发展过程，最早是在15世纪晚期被意大利采用。

复式记账制通常被表达为：资产=负债+所有者权益，或资产=负债+净资产，亦即资产-负债=净资产。

It turns on an equation usually expressed in this way: Assets= Liabilities+ Ownership Equity. The equation can also be expressed as Assets= Liabilities+ Net Worth, which can be restated as Assets- Liabilities= Net Worth.

这几个等式的基本理念是商业实体拥有财产（如资金、货物、土地等）的同时，也会有各种债务（如对债务人的债务，其中包括应向政府缴纳的税款）来抵消公司的财产，公司资产与债务的价值差就是公司的净资产。

In all these equations, the underlying concept is that any business entity has assets ( economic resources owned by the business entity, such as cash, merchandise, land, etc.) and, offsetting those assets, it has various types liabilities( amounts owed by the enterprise to its creditors, including taxes owed to the goverment). The difference in value between the two (Assets-Liabilities) equals the amount of equity that the owners have in the business, or in other words its net worth.

02

客观原则

（Objectivity）

客观性原则又叫真实性原则，是指企业的会计核算应当以实际发生的经济业务为依据，如实反映企业的财务状况和经营成果。

03

持续经营假设

（The going-concern assumption）

在制作年度财务报告，尤其是资产负债表时，应力求反映公司业务的动态发展过程。持续经营假设要求在制作财务报表时，应考虑到公司处于不停的运转中，而不是假设公司即将破产。

In preparing its annual financial statements- especially the balance sheet- a set of ongoing operations in various stages of completion. The going-concern assumption means that in valuing assets and liabilities for purpose of that non-moving picture, it should be assumed that the business entity will continue its operations.

04

期间一致

（Inter-period consistency）

期间一致规则即在制作不同年份的财务报表时公司应采用相同的原则和方法，以便于比较公司在不同年度的运行状况。

The standard of inter-period consistency is as a form of “uniformity”. A business entity should use the same principles and approaches in its bookkeeping and preparation of financial statements in one year as in previous year.

除了以上四种主要的会计标准，还有一个标准值得一提：保守原则（Conservatism）。在会计制度下，保守原则是指某一财产的价值不确定或某一交易不确定时，应以少报收入或财产为原则。

PART

02

 资产负债与收益

资产负债表与损益表是两个最主要的财务文书。

前者反映了公司在特定时期，通常是会计年度结束时的资产与负债；后者反映了公司在一段特定时期内的支出和收益。

The first of these presents a picture of the financial condition of the business entity- that is, the values of its assets and the claims against it- as of a particular point in time, usually as the end of a financial year. The second provides an pverview of the main categories of expenditure and revenue during a specified period.

资产负债表（balance sheet）

资产负债表的基本公式是资产=债务+净资产。这个公式虽然简单，却能真实地反映出公司的财务状况。资产负债表的一侧是财产列表，底部有一个资产总额；另一侧就是债务和净资产，债务与净资产的和就是总资产。如下图所示：

应收账是指公司向他人提供货物或财务但尚未得到支付的款项。

The Accounts Receivable account includes amounts owing to the company as a result of having furnished goods or services to others, with payment not yet having been received.

存货账包括待售货物的价值，有时包括还在生产过程中的货物价值。

The Inventory account includes the value of goods held for sale in the ordinary course of business, and also might include goods that are in process of being manufactured.

土地、建筑、厂房、设备等属于“固定资产”。

Land, bulidings, plant, and equipment may be referred to as “fixed assets”.

其他财产包括公司对其他公司的投资，也包括无形资产，即公司通过作调査，建立强大的团队，建立公司信誉或受到消费者青睐所产生的价值。

The “Other Assets” account might include the value of investments that the company being reported on has in other companies. It might also include “intangible assets”- value that is thought to have been created for the company through research, through the costs of building up a strong organization, and in the way of “good will” or customer appeal.

资产负债表中负侦栏下的项目通常比资产栏下的项目容易计算。这里的债务指的是既有的、数额确定的债务，一般可以分为以下几种：

当前债务，如买卖合同中收到货物后应支付的货款，每年应缴的税务；

Current Liabilities, such as accounts payable (payments due on contracts under which suppliers have already made delivery)

长期债务，将来一段时期内（如1年，最长4年），需要支付的款项；

Long-Term Debt on which payment is not due within a prescribed period (one year in some systems, up to four in others)

其他债务与储备金，即将来确定要支付的数额，如公司职工的养老金等。

Other Liabilities and Reserves, a category that reflects the fact that amounts will probably or surely be due in the future for such items as employee’s pension payments.

股本等于股票的发行数量与每股发行额所乘之积；

Capital Stock represents the amount of the stated value (“par value”) per share times the number of shares that have been issued;

投入股本盈余是指股东以高于平均价购买股票的花费；

Paid-In Surplus represents the amount contributed by shareholders buying shares ar a price in excess of the par value;

留存收益是指公司的管理层为了加强公司公司力量或扩大公司规模而预留出的资金。

Retained Earnings is the account representing the funds that the economy’s managers have decided to keep in the business and not to distribute, in order to strenghten or expand it.

本周的法律英语翻译干货到此就结束啦，会计规则制度比较复杂，但也是有规律可循的，希望小伙伴们静下心来好好学习，本周先学习会计规则上篇，如果感兴趣的朋友可以持续关注哦，喜欢你就点击看一看，翻译菌会更有动力写文的~

（实习编辑助理：陈莉）

（本文转自公众号“律蚁语言服务社”，已获授权）