隔壁翻译菌

盆友们大家好~

叕见面啦~

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（下篇）

（Accounting Rules）

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。

二、损益表（Income Statement）

损益表有两种基本格式：一种格式是收入和支出分列两栏，其差额就是净收入；另一种格式只有一栏，先列出总收入，将各项支出扣除后，余下的就是净收入。

An income statement usually follows one of two basic formats. In one, items of expense are shown on one side and items of revenue are shown on the other side. The net income of the company appears as the difference between the two totals. In the other format, there is only one column.It starts with gross revenue and subtracts various types of expenses from that amount, culminating in a net income figure.

损益表的格式如下：

A simplified income statement appears below:

上表中的“销售收入”代表的是公司生产并售出货物后所得的收入，如果公司提供的是服务而不是货物，那么该项应该为“运营收入”，有时候还会列一项“其他收入”，用来反映公司非常规交易的收入。

The item labeled “Revenue from Sales” represents payments made to the business entity for goods it has produced and sold. In the case of an entity proceeding services, instead of goods, the item would more likely be labeled “Revenue from Operations”. Sometimes another form of revenue might be included under the label of “Other Gains”, which would include the results of transactions that occur other than in the ordinary course of business.

三、其他

如前所述，资产负债表和损益表是两种最常见的财务文书，但其他形式的财务报告也会用到，如：

（1）所有者权益表，总结了一段时期（通常是一年）内所有者权益的变化；

A statement of owner’s equity, summarizing changes that took place in the Ownership Equity accounts during a particular period (usually in one year);

（2）现金流量表，提供一段特定时期内公司现金的流动情况。

A statement of cash flows, providing details about the changes in the business entity’s cash balance during a particular period.

PART

03

 中国对会计制度的法律调整

一、关于会计核算的法律规定

会计核算（Business Accounting）是会计工作的基本职能之一，是会计工作的重要环节。

单位必须根据实际发生的经济业务事项进行会计核算，填制会计凭证，登记会计账簿，编制财务会计报告。任何单位不得以虚假的经济业务事项或者资料进行会计核算。

All units must fulfill accounting practice, fill in and prepare accounting documents, record account books and work out financial accounting statements according to the economic and business transactions that actually took place. No units may fulfill accounting practice on the basis of untrue economic and business transaction or false materials.

就下列事项，应当办理会计手续，进行会计核算：

The following matters should go through accounting procedures and business accounting:

01

（一）款项和有价证券的收付；

Receipts and payments of funds and/or securities;

02

（二）财政的收发、增减和使用；

The receipt and disposal, increase and decrease and use of a piece of property;

03

（三）债权债务的发生和结算；

Occurrence and settlement of a credit or debt;

04

（四）资本、基金的增减和经费的收支；

Increase or reduction of capital and funds as well as income and outlays;

05

（五）收入、费用、成本的计算；

Calculations of revenue, expenses or costs;

06

（六）财务成果的计算和处理；

Calculation and treatment of financial achievements; and

07

（七）其他需要办理会计手续、进行会计核算的事项。

Any other matters necessary for going through accounting procedures and business accounting.

二、关于会计监督的法律规定

会计监督（Accounting Supervision）可以分为单位内部会计监督、会计工作的国家监督、会计工作的社会监督。

1单位内部会计监督

各单位的会计机构、会计人员对本单位实行会计监督。

The accounting body and accounting personnel in various units may practise accounting supervision in their own units.

会计机构、会计人员对不真实、不合法的原始凭证，不予受理；对记载不准确、不完整的原始凭证，予以退回，要求更正、补充。

The accounting body and accounting personnel should not accept or handle any false or illegal vouchers and should return any inaccurate and incompletevouchers for correction or completion.

对严重违法损害国家和社会公众利益的收支，会计机构、会计人员应当向主管单位或者财政、审计、税务机关报告，接到报告的机关应当负责处理。

Accounting agencies or accountants shall report to the competent unit or financial, auditing, taxation authorities about income and outlays that are severely harmful to the state and public interest. Authorities receiving such a report have the responsibility to deal with it.

2会计工作的国家监督

我国财政部门等国家机关代表国家对各单位及其相关人员的会计行为实施监督检查和违法处罚，是与各单位的会计监督相辅相成的外部监督方式。

3会计工作的社会监督

会计工作的社会监督，主要是指注册会计师及其所在的会计师事务所依法对受托单位的经济活动进行审计、鉴证的活动。

三、违反《会计法》的法律责任

单位领导人、会计人员和其他人员伪造、变造、故意毁灭会计凭证、会计帐簿、会计报表和其他会计资料的，或者利用虚假的会计凭证、会计帐簿、会计报表和其他会计资料偷税或者损害国家利益、社会公众利益的，由财政、审计、税务机关或者其他有关主管部门依据法律、行政法规规定的职责负责处理，追究责任；构成犯罪的，依法追究刑事责任。

Leaders, accounting personnel and other staff members of various units who prepare false accounting vouchers, change or intentionally destroy vouchers, accounting books, accounting statements, accounting data and other related information, or if they use false accounting vouchers, accounting books, accounting statements and other accounting information and thus infringe upon interests of the state, society and the public shall be handled and investigated for their roles in these activities by financial, auditing, taxation and other related responsible units in accordance with the law and administrative rules and regulations. Those whose actions constitute crimes shall be investigated for their criminal responsibility.

单位领导人和其他人员对履行职责的会计人员进行打击报复的，给予行政处分；构成犯罪的，依法追究刑事责任。

If an administrative head in a unit or other persons dispute the decisions of accountants who have carried out their duties, they should be imposed upon with administrative sanctions or investigated with regard to criminal responsibility in accordance with the law, if the case is a serious one.

（本文转自公众号“律蚁语言服务社”，已获授权）