英语会计

1资产负债表TianhuaLimitedCorporationBalanceSheetAsatDec.31,2007AssetsEquityandLiabilitiesCurrentassetsCurrentliabilitiesCashLoanFinancialassetsheld-for-tradingFinancialliabilitiesheld-for-tradingNotesreceivableNotespayableAccountsreceivableAccountspayablePrepaidexpensesUnearnedrevenueInterestreceivableWagespayableDividendreceivableTaxpayableOtherreceivablesInterestpayableInventoryDividendpayableCurrentportionoflong-termassetsOtherpayablesOthercurrentassetsCurrentportionoflong-termliabilitiesTotalofcurrentassetsOthercurrentliabilitiesNon-currentassetsTotalofcurrentliabilitiesFinancialassetsavailable-for-saleNon-currentliabilitiesFinancialassetsheld-to-maturityLong-termloanLong-termreceivableBondpayableLong-termshareinvestmentLong-termpayableInvestmentpropertyRestrictedpayableCapitalassetsContingentliabilityWork-in-progressconstructionDeferredtaxliabilitiesConstructioninventoryOthernon-currentliabilitiesCapitalassetsdisposalTotalofnon-currentliabilitiesOrganicassetsformanufactoryTotalofliabilitiesGasassetsEquityIntangibleassetsIssuedcapitalDevelopmentexpenditureCapitalreserveGoodwill-treasuryshareLong-termprepaidexpenseSurplusreserveDeferredtaxassetsundistributedprofitOthernon-currentassetsTotalequityTotalofnon-currentassetsTotalassetsTotalequityandliabilities2损益表TianhuaLimitCorporationIncomeStatementFortheyearendedDec.31,2007itemsRevenueCostofsalesOperatingtaxSalesexpenseAdministrativeexpenseFinanceexpenseLossofimpairmentofassets+changesoffairvalueofassetsInvestmentincomeInclude:incomefromassociatesOperatingprofit+incomefromnon-operatingactivities-expensefornon-operatingactivitiesInclude:lossondisposalofnon-currentassetsProfit-incometaxNetprofitEarningspershare1.basicEPS2.diluteEPS3现金流量表TianhuaLimitCorporationCashFlowStatementFortheyearendedDec.312007Items1.cashflowfromoperatingactivitiesReceiptsfromcustomersTaxrefundsReceiptsfromotherbusinessactivitiesCashinflowfromoperatingactivitiesPaymentstosuppliersWagesandsalariestoemployeesOthertaxpaymentsPaymentsforotherbusinessactivitiesCashoutflowforoperatingactivitiesNetcashflowfromoperatingactivities2.cashflowfrominvestmentactivitiesProceedsfromsellofinvestmentInvestmentincomeProceedsfromdisposalofnon-currentassetsProceedsfromdisposalofsubsidiaryProceedsfromotherinvestmentactivitiesCashinflowfrominvestmentactivitiesPaymentforpurchaseofcapitalassetsPaymentforinvestmentPaymentforacquisitionofsubsidiaryPaymentforotherinvestmentactivitiesCashoutflowforinvestmentactivitiesNetcashflowfrominvestmentactivities3.cashflowfromfinanceactivitiesReceiptsfromequitysecuritiesReceiptsfromloanReceiptsfromotherfinanceactivitiesCashinflowfromfinanceactivitiesPaymentfordebtPaymentfordividendandinterestCashoutflowforfinanceactivitiesNetcashflowfromfinanceactivities4.foreignexchangeeffectoncashandcashequivalent5.netincreaseoncashandcashequivalent+cashandcashequivalent,beginningofyear6.cashandcashequivalent,endingofyear4所有者权益变动表TianhuaLimitCorporationStatementofChangesinEquityFortheyearendedDec.312007itemsIssuedcapitalCapitalreserve-treasurysharesurplusreserveundistributedprofitTotalofequity一.balanceatDec.31,2006+changesinaccountingpolicyCorrectionofprioryear’serror二．Restatedbalance三．Changes（一）Netprofit（二）Gainandlossdirecttoequity1．Changesoffairvalueoffinancialassetsavailableforsale2.investmentincomeunderequitymethod3.incometaxeffectonequity4.other(三)equityinvestment1.investmentfromshareholder2.Share-basepaymenttoequity3.other(四)profitallocation1.surplusreserve2.dividend3.other(五)internaltransferofequity1.capialreservetoissuedcapital2.surplusreservetoissuedcapital3.surplusreservecompensateloss4.other四．BalanceatDec.31,20075会计确认reorganization计量measurement表述presentation揭示（附注）disclosureChap.1会计基本假设underlyingassumptions会计主体假设separate-entityassumption持续经营假设continuityassumptionGoing-concernassumption会计分期accountingperiod货币计量unit-of-measureassumption币值稳定Nominaldollarcapitalmaintenanceassumption会计信息质量要求qualitativecriteria可靠性reliability相关性relevance可理解性understandability可比性comparability实质重于形式substanceoverform重要性materiality谨慎性conservatism及时性timeliness会计要素accountingelements要素DefinitionCharacteristics资产assetsAssetsareeconomicresourcescontrolledbyanentityasaresultofpasttransactionsoreventsfromwhichfutureeconomicbenefitsmaybeobtained.1.havefutureeconomicbenefits;2.beundertheentity’scurrentcontrol;and3.Resultfrompasttransactions.负债liabilitiesLiabilitiesareobligationsofanentityarisingfrompasttransactionsorevents,thesettlementofwhichwillresultinthetransferofuseofassets,provisionofservices,orotheryieldingofeconomicbenefitsinthefuture.1.requirefuturetransferofassetsoreconomicbenefits;2.beanunavoidablecurrentobligation;and3.resultfrompasttransactions所有者权益equityEquityistheownershipinterestintheassetsofanentityafterdeductingitsliabilities收入revenuesRevenuesareincreasesineconomicresourcesresultingfromtheordinaryactivitiesofanentity,otherthanthoserelatingtocapitaltransaction.1.resultfromordinaryactivities;2.inflowofeconomicresources,otherthanrelatingcapitaltransaction3.increaseinequity费用expensesExpensesaredecreaseinecon