财务管理专业英语课程质量评价 课件 chapter3

1、Generally Accepted Accounting Principles 一般公认会计原则 31Introduction Generally Accepted Accounting Principles (GAAP)一般公认会计原则(GAAP) is a term used to refer to the standard framework of guidelines for financial accounting used in any given jurisdiction which are generally known as Accounting Standards. 是指在任何管辖区使用的财务会计指南的标准框架，是通常所说的会计标准。 GAAP includes the standards，conventions，and rules accountants follow in recording and summarizing transactions，and in the preparation of financial statements. 记录和总结交易及

2、准备财务报表时遵守的标准、惯例和准则。 GAAP is a codification of how CPA firms and corporations prepare and present their business income and expense，assets and liabilities on their financial statements. GAAP 整理的是注册会计事务所和公司怎样在他们的财务报表上准备并展现他们的营业收入和支出、资产及负债。 GAAP is not a single accounting rule，but rather the aggregate of many rules on how to account for various transactions. GAAP并不是单一的会计准则，而是关于怎样对各种交易进行报账的多种准则的集合。 The basic principles underlying GAAP accounting are set forth below. When preparing financial statemen

3、ts prepared using GAAP，most American corporations and other business entities use the many rules of how to report business transactions based upon the various GAAP rules. 当准备使用根据GAAP编制的财务报表时，大多数美国公司和其他商业实体运用的准则是怎样在基于不同GAAP准则的基础上报告营业交易。 The basic principles underlying GAAP accounting are set forth below. This provides for consistency in the reporting of companies and businesses so that financial analysts，banks，shareholders and the SEC can have all reporting companies preparing their financial sta

4、tements using the same rules and reporting procedures. 这使得公司和企业在报告时达成一致，所以财务分析家、银行、股东和证券交易委员会能够让所有作报告的公司使用一样的准则和报告程序编制财务报表 The basic principles underlying GAAP accounting are set forth below. This allows for an “Apple to Apple” comparison of any corporation or business entity with another. 这就允许任何公司或企业实体与其他公司和实体进行“一对一”的比较。 The rules and procedures for reporting under GAAP are complex and have developed over a long period of time. 在GAAP框架下进行报告的准则和程序是复杂的，且要经过长期的发展。 Currently there are more than 150

5、 “pronouncements” as to how to account for different types of transactions，ranging from how to report regular income from the sale of goods，and its related inventory values，to accounting for incentive stock option distributions. 当前有150多种“公告”是关于怎样将不同类型的交易报账，从怎样报告来自货物销售的常规收入及有关的存货值，一直到激励性股票期权分配的报账。 By using consistent principles，all companies reporting under GAAP report these transactions on their financial statements in a consistent manner. 通过使用一致性原则，所有在GAAP框架下作报告的公司以一致的方式在他们的财务报表上报告这些交易 FASB The

6、 various rules and pronouncements come from the Financial Accounting Standards Board (FASB) which is a nonprofit organization that the accounting profession has created to promulgate the rules of GAAP reporting and to amend the rules of GAAP reporting as occasion requires. 各种规则和公告均来自财务会计标准委员会(FASB)，它是在会计领域创办的一个非营利组织，颁布GAAP报告准则并根据场合的要求修订GAAP报告准则。 Changes in the GAAP rules can carry tremendous impact upon American business. GAAP准则的变化会对美国商业产生巨大影响 when FASB stopped requiring banks to mark their asse

7、ts (loans) to the lower of cost or market (i.e. value of a foreclosed home loan)the effect on a banks “net worth” as defined by GAAP can change dramatically. While generally neutral，there is some pressure on the FASB to yield to industry or political pressure when it makes its rules. 当FASB停止要求银行将它们的资产(贷款)按照成本或市价(也就是止赎国内贷款值)孰低，那么对银行的“净值”的影响，正如GAAP解释的那样，会急剧变化。FASB一般是中立的，但在某种压力下会向企业让步，或者在制定准则时有政治压力。 GAAP is slowly being phased out in favor of the International Accounting Standards as the global bus

8、iness becomes more pervasive. GAAP逐渐被淘汰，取而代之的是国际会计标准IAS，因为全球化商务无处不在 UKIASB USGAAP 32US GAAP commonly abbreviated as US GAAP or simply GAAP are accounting rules used to prepare，present，and report financial statements for a wide variety of entities 准备、呈现及报告财务报表的会计准则 32US GAAPIncluding publiclytraded companies privatelyheld companies， nonprofit organizations， governments. 包括 公开上市的公司 私营公司 非营利性组织 政府 GAAP includes local applicable Accounting Framework，related accounting law，rules and Accounting Standa

9、rd. GAAP通常包括适用地方的会计框架、有关会计法令、准则和会计标准 33Assumptions Accounting Entity: assumes that the business is separate from its owners or other businesses. Revenue and expense should be kept separate from personal expenses. 会计实体：假设一个企业独立于它的所有者或其他企业。收入与费用应该与私人费用分开。33Assumptions Going Concern: assumes that the business will be in operation indefinitely. This validates the methods of asset capitalization，depreciation，and amortization. Only when liquidation is certain this assumption is not applicable. 持续经营：假设

10、企业将无限期地经营。这使资产资本化、折旧和摊销方法生效。只有当清算确定时这个假设才不适用。33Assumptions Monetary Unit principle: assumes a stable currency is going to be the unit of record. The FASB accepts the nominal value of the US Dollar as the monetary unit of record unadjusted for inflation. 货币单位原则：假设一种稳定的货币将成为账簿单位。财务会计标准委员会将美元的票面价值作为账簿的货币单位，通货膨胀也不做调整。33Assumptions The Timeperiod principle implies that the economic activities of an enterprise can be divided into artificial time periods. 时间周期原则： 意味着企业的经济活动可以被认为分成不同时段。34Principles Cost

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