Translation: from english to chinese

from chinese to english

accounting statement

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  • accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Accounting dictionary

  • Statement of Standard Accounting Practice — SSAP Any of the accounting standards prepared by the Accounting Standards Committee (ASC) and issued by the six members of the Consultative Committee of Accountancy Bodies. Starting in 1971, a total of 25 SSAPs were issued up to 1990, when the… …   Accounting dictionary

  • Statement of Principles — A document first issued by the Accounting Standards Board in 1995 in an attempt to provide a conceptual framework for UK accounting standards. There are seven chapters: 1. The Objectives of Financial Statements 2. Qualitative Characteristics of… …   Accounting dictionary

  • Statement of Recommended Practice — SORP A non mandatory statement dealing with accounting topics issued by the Accounting Standards Committee (ASC). Some franked SORPs were prepared by other bodies, mainly on an industry basis, and were approved by the ASC, a process known as… …   Accounting dictionary

  • accounting standard — A definitive standard for financial accounting and reporting established in the form of a Statement of Standard Accounting Practice (SSAP) issued by the Accounting Standards Committee or, since 1990, a Financial Reporting Standard (FRS) issued by …   Accounting dictionary

  • Statement of Financial Accounting Standards — SFAS In the USA, any of the statements detailing the financial accounting and reporting requirements of the Financial Accounting Standards Board. These accounting standards are generally accepted accounting principles and should be followed by… …   Accounting dictionary

  • accounting policies — The specific accounting bases adopted and consistently followed by an organization in the preparation of its financial statements. These bases will have been determined by the organization to be the most appropriate for presenting fairly its… …   Accounting dictionary

  • Statement of Financial Accounting Concepts — SFAC In the USA, any of the reports issued by the Financial Accounting Standards Board to identify the fundamental concepts of financial accounting and reporting. They reflect the objectives of financial statements …   Accounting dictionary

  • statement of total recognized gains and losses — A financial statement showing the extent to which shareholders equity has increased or decreased from all the various gains and losses recognized in the period. It includes profits and losses for the period, together with all other movements on… …   Accounting dictionary

  • statement of movements in shareholders' funds — A statement that reconciles changes in the financial position of an organization that are not shown on the statement of total recognized gains and losses covered by Financial Reporting Standard 3, Reporting Financial Performance …   Accounting dictionary

  • accounting ratio — financial ratio A ratio calculated from two or more figures taken from the financial statements of a company in order to provide an indication of the financial performance and position of that company. Ratios may be expressed as a percentage (e.g …   Accounting dictionary

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