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RelativeResourceManager assignment

MACQUARIE UNIVERSITY

Faculty of Science

Department of Computing

ISYS224 Database Systems

2010 - Semester 2

https://www.wendangku.net/doc/6d4309596.html,.au/

Assignment 2 (DRAFT) — Database Physical Modeling (worth

15%)

Due: 6 pm, Friday, Oct 8, 2010 (Week 8)

Please Print Clearly In CAPITALS

Surname

First Name

Student ID

Signature

Plagiarism

Plagiarism is where you use the work of another

person and present it as your own. This is akin to

stealing and is not permitted. If you are caught

encouraging, assisting or committing plagiarism,

Office Use Only:

you will receive negative marks for the work and

possibly suspension from the unit.

The University’s plagiarism rules are at:

Macquarie Academic Honesty Policy

It is in your interests to familiarise yourself with

these rules.

Important Note:

You are required to submit an electronic copy

as well as a hard copy of your assignment

by the due date.

The background knowledge for the assignments is given in the textbook(s), lectures, any other components of the unit, and in the readings provided on Blackboard. However, some parts of the assignments may not be answered without prior independent research and searching for other sources of information.

This assignment concerns database physical modeling and data manipulation. It will be marked out of 20 and will contribute 15% towards your final grade.

1 Problem Description

The objective of this assignment is to (1) enhance your understanding of Relational Database Design & Implementation using CASE tools (e.g. Rational Rose, or Powerdesigner), and (2) understand SQL DDL and DML. The ‘theoretical knowledge’ is provided to some degree through Chapters 5, 6, 7, 12, 13, 17 and 18 in the Connolly and Begg textbook (the 5th edition).

The assignment will consist of four (4) tasks. There is also a bonus task which will involve relational algebra expressions.

?Task one will provide a relational database implementation of the sample solution from the first assignment. This should be done using CASE software (the choice will

be up to you). Sybase’s Powerdesigner? or Rational’s RationalRose? are both

possible choices. Note, the diagrams cannot be hand-drawn. The diagram will be

pasted into a document.

?Task two will be forward engineering the model to produce DDL (Data Definition Language) scripts. Alternatively you may choose to code the DDL’s yourself (see

previous practical examples). Make sure integrity constraints are properly stated.

?Task three will involve the population of tables with sample records through insert table statements. Again the CASE tool may be able to help you here. Alternatively

you may choose to write your own scripts (see previous practical examples).

?Task four will involve SQL queries.

?Task five will involve Relational Algebra queries.

Methodology

?Study the chapters from Connolly and Begg and go over the practical exercises so far.

?Study the sample solution from assignment 1.

?Using CASE, create the DDL/SQL script file to create the tables and attributes (dropping them all beforehand obviously). Place the model with DDL statements into

your report.

?Write the SQL script file to insert the records (at least five records per table) into the tables

?Individually run and test each SQL statement in Oracle to check for errors. Make sure when run in Oracle, they give expected results.

?Refer to the Oracle documentation when necessary

?Place the separate SQL scripts into one script

?Place the SQL statements and results into your report.

?Sample Partial EER diagram for Task One from Assignment 1 (not all attributes are shown):

Sample Partial Relational data model/schema for Task Two from Assignment 1:

Student (studentNo, fName, lName, street, city, postcode, DOB, sex, category, nationality, smoker, special

needs, comments, status, courseNo)

Primary Key studentNo

Foreign Key courseNo references Course(courseNo)

CHECK category IN (UG, PG)

NOK (studentNo, name, street, city, postcode,

contactTelNo)

Primary Key studentNo

Foreign Key studentNo references Student(studentNo)

Course (courseNo, courseTitle, courseInstructor,

courseInstructorTelNo, courseInstructorRoomNo,

deptName)

Primary Key courseNo

Alternate Key courseTitle

Hall (halINo, hName, hAddress, hTeINo, mgrStaffNo)

Primary Key nalINo

Alternate Key hName

Alternate Key hTelNo

Foreign Key mgrStaffNo references Staff(staffNo)

Flat (flatNo, fAddress, noOfRooms)

Primary Key flatNo

Room (placeNo, roomNo, monthlyRent, flatNo, hallNo)

Primary Key placeNo

Foreign Key halINo references Hall(hallNo)

Foreign Key flatNo references Flat(flatNo)

Flatlnspection (flatNo, iDate, condition, comments,

inspStaffNo)

Primary Key flatNo, iDate

Foreign Key flatNo references Flat(flatNo)

Foreign Key inspStaffNo references Staff(staffNo)

Lease (leaseNo, duration, studentNo, placeNo, dateEnter, dateLeave)

Primary Key leaseNo

Alternate Key placeNo, dateEnter

Alternate Key studentNo, dateEnter

Foreign Key studentNo references Student(studentNo) Foreign Key placeNo references Room(placeNo)

Staff (staffNo, fName, lName, street, city,

postcode, DOB, sex, position, location, telNo) Primary Key staffNo

Foreign Key location references Hall(halINo)

CHECK position IN (Manager, Academic, Other)

I nvoice (invoiceNo, semester, paymentDue, datePaid,

paymentMethod, dateReminder1, dateReminder2,

leaseNo)

P rimary Key invoiceNo

Foreign Key leaseNo references Lease(leaseNo)

2 Task Specifications

Task 1 [3 marks]

Develop the EER diagram for the sample solution in Powerdesigner? or Rational’s RationalRose?. You will need to implement the referential integrity constraints as shown in the sample solution. Store/Paste the diagram into a file called Assignment2.doc. Do not copy & paste the diagram given above, you must draw it from scratch using a tool.

Task 2 [3 marks]

Create the DDL scripts to implement the tables in Oracle. Either do this through the CASE tool, or alternatively you may choose to create the DDL scripts yourself using a text editor and save them in a file named Assignment2.sql.

Task 3 [3 marks]

Insert records into each of your tables (there should be a minimum of 5 records per table); when inserting records into the tables, make sure that the result of each SQL query below will have at least one record. The SQL statements for this part should also be saved in your Assignment2.sql file.

Task 4 [8 marks]

Provide SQL query expressions / statements for the following queries (these will also be saved in your Assignment2.sql file). Note that these SQL queries must be tested and their results must also be saved in the Assignment2.doc file.

?Part A [4 marks]

Q1 List the names and phone numbers of the Managers at each Hall of Residence.

Q2 List d etails of a given student John Doe (assume there is only one student named John Doe), and the total rent he has paid so far.

?(*) Part B [4 marks]

Q3 List the name and room number of each student currently living in Hall 5.

Q4Names and student numbers for all students who have not supplied details of their next-of-kin.

(**) Task 5 [3 marks]

Provide the relational algebra expressions for the queries given in Task 4 Part A. The relational algebra expressions for this part should also be saved in your Assignment2.doc file.

Task 6 [4 bonus marks]

Provide the relational algebra expressions for the queries given in Task 4 Part B. The relational algebra expressions for this part should also be saved in your Assignment2.doc file.

3 Submissions

You are required to submit an electronic copy as well as a hard copy.

1.Electronic Submission - You must submit all the work in two documents named

Assignment2.doc and Assignment2.sql. The electronic submission site is

accessible from the unit website on Blackboard/webCT: https://www.wendangku.net/doc/6d4309596.html,.au/

2.Hard copy submission - Your assignment must also be submitted in hard copy in the

assignment boxes marked ISYS224 at E6A ground floor next to the computer labs. Note that h and-drawn diagrams are not acceptable. You must attach an assignment cover sheet to your hardcopy submission (available from the unit Blackboard/WebCT).

3.Deadline for submission - Friday, 6pm on 8th October (end of week 8).

Warning:

?You must submit and name the files correctly.

?If you changed your files after submission, you may re-submit your assignment again before the submission deadline.

?The submission date is taken to be the date of electronic submission regardless of when the hardcopy was submitted within the allowed time.

Marking Notes

? Your submitted file Assignment2.sql may be executed in the marking process and also manually marked for clarity. Please note that any SQL statements containing syntax errors are not acceptable. It is your responsibility to ensure their correctness. If you make syntax errors in your SQL statements, you may get zero marks for that part.

? Please note that one mark per day is deducted for late submissions for up to 5 calendar days. Submissions will not be accepted after 5 calendar days. Any assignments that are over 5 days late will not be marked and will receive 0 marks for the assignment (subject to any special considerations).

国际会计准则第36号

国际会计准则第号资产减值国际会计准则第号目的本准则的目的是，规定企业用以确保其资产以不超过可收回价值（）的金额进行计量的程序。如果资产的帐面价值超过通过使用或销售而收回的价值，该资产就是按超过其可收回价值计量的，如果是这样，该资产应视为已经减值，本准则要求企业确认资产减值损失。本准则也规定了企业何时应冲回资产减值损失，以及减值资产的有关披露内容。范围 .本准则适用于除下述资产以外的所有资产减值的会计核算：（）存货（参见《国际会计准则第号存货》）；（）建造合同形成的资产（参见《国际会计准则第号建造合同》）；（）递延所得税资产（参见《国际会计准则第号所得税》）；（）雇员福利形成的资产（参见《国际会计准则第号雇员福利》）；（）包括在《国际会计准则第号金融工具：披蹲和列报》范围内的金融资产。 .本准则不适用于存货、建造合同形成的资产、递延所得税资产或雇员福利形成的资产，因为适用于这些资产的现行国际会计准则已经包含了有关其确认和计量的特定要求。 .包括在《国际会计准则第号金融工具：披落和列报》范围内的金融资产，其减值损失的会计核算取决于国际会计准则委员会有关金融工具项目的结果。以下投资属于金融资产，但《国际会计准则第号金融工具：披露和列报》没有包括，因而本准则也适用于这些金融资产：（）《国际会计准则第号合并财务报表和对子公司投资的会计》中定义的子公司；（）《国际会计准则第号对联营企业投资的会计》中定义的联营企业；（）《国际会计准则第号合营中权益的财务报告》中定义的合营企业。 .根据其他国际会计准则，以重估价值（公允价值）计量的资产，如按《国际会计准则第号固定资产》以重估价值作为允许选用的方法计量的资产，本准则也适用。但是，认定某项重估资产是否已经减值，取决于用以确定其公允价值的基础：（）如果资产的公允价值是其市场价值，则资产的公允价值与其销售净价之间的唯一差额是处置该资产的直接增量费用：

国际会计科目对照表(中英)

精心整理 ccount?帐户 Accounting?system?会计系统? American?Accounting?Association?美国会计协会? American?Institute?of?CPAs?美国注册会计师协会? Audit?External?users?外部使用者? Financial?accounting?财务会计? Financial?Accounting?Standards?Board?财务会计准则委员会? Financial?forecast?财务预测? Generally?accepted?accounting?principles?公认会计原则? General-purpose?information?通用目的信息 Government?Accounting?Office?政府会计办公室? ? Management?accounting?管理会计? Return?of?investment?投资回报? Return?on?investment?投资报酬? Securities?and?Exchange?Commission?证券交易委员会?

Statement?of?cash?flow?现金流量表? Statement?of?financial?position?财务状况表? Tax?accounting?税务会计? Accounting?equation?会计等式? Assets? Creditor? Deflation? Disclosure?批露? Expenses?费用? Financial?statement?财务报表? Financial?activities?筹资活动? Going-concern?assumption?持续经营假设Inflation?通货膨涨? Investing?activities?投资活动? Liabilities?负债? Solvency?清偿能力? Stable-dollar?assumption?稳定货币假设? Stockholders?股东? Stockholders?equity?股东权益?

23.国际会计准则

对国际会计准则第8号——当期净损益、重大差错和会计政策变更（1993年修订）的改进建议1 1主译，丁度翻译Invitation to comment, Summary of main changes & Appendix，丁度主校对。

国际会计准则第8号——会计政策、会计估计变更和差错（200X年修订）（备注：尽管本征求意见稿是以“清样稿”形式列示，上述标题仍以作出标记的形式列示建议的改动。）

征询意见理事会将特别欢迎对下列问题的回答。意见中最好能指明有关的准则段落，包含明晰的基本原理，并在合适的地方提出备选措辞的建议。问题1 您是否同意会计政策自愿变更和差错更正的允许选用的处理方法应当被删除，即这些变更和更正应当用追溯调整法处理，如同新的会计政策一直在运用或该差错从未发生那样（参见第20段、21段、32段和33段）？问题2 您是否同意删除重大差错和其他重要差错的区别（参见第32段和33段）？主要改动摘要主要的改动建议有： ●通过下列方式修改本准则的范围： ?包含《国际会计准则第1号——会计报表的列报》的第20至22段，该段详细说明了会计政策选择的标准； ?删除IAS8第7至18段涉及到收益表项目列报的要求。这些要求，包括所作的修改，将转入IAS1。因此，本准则的名称该为《会计政策、会计估计变更和差错》。 ●删除重大差错和其他重要差错的区别，并在建议的第3段增加差错的定义。重大差错的概念被删除 ●删除IAS8第38至40段所列的差错更正允许选用的处理方法。因此，某个实体不再被允许： ?将差错更正的金额包含在当期损益中；

中英文会计科目对照表

中英文会计科目对照表如下: 会计科目中英对照表会计科目 accounting subject 顺序号serial number 编号code number 会计科目名称accounting subject 会计科目适用范围accounting subject range of application 一、资产类 1 1001 库存现金 cash on hand 2 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息 accrued interest receivable 21 1231 其他应收款 accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用 fees to be apportioned 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve

国际会计准则第无形资产

国际会计准则第38号无形资产 1998-06发布发布时间：2000年08月27日目的本准则的目的是对其他国际会计准则中没有具体涉及的无形资产的会计处理进行规范。本准则要求，当且仅当特定条件满足时，企业应确认无形资产。本准则亦对如何计量无形资产的账面金额作了规定，并就无形资产的特定放过提出了要求。范围 1．本准则应适用于所有企业除以下各项之外的无形资产的会计核算： (1)由其他国际会计准则规范的无形资产； (2)《国际会计准则第32号金融工具：披露和列报》中定义的金融资产；（3）矿产权，以及矿产、石油、天然气和类似非再生性资源的勘探支出或开发和采掘支出；

（4）保险公司与保单持有人之间签订的合同所产生的无形资产。 2．如果其他国际会计准则涉及了特定类型的无形资产，那么企业应运用该项准则而不是本准则。例如，本准则不适用于以下各项无形资产：（1）企业在正常经营过程中为出售而持有的无形资产（见《国际会计准则第2号存货》和《国际会计准则第11号建造合同》）；（2）递延所得税资产（见《国际会计准则第12号所得税》）；（3）属于《国际会计准则第17号租赁》范围内的租赁；（4）雇员福利所形成的资产（见《国际会计准则第19号雇员福利》）；（5）企业合并中形成的商誉（见《国际会计准则第22号企业合并》）；（6）《国际会计准则第32号金融工具：披露和列报》中定义的金融资产。金融资产的确认和计量由以下准则规范：《国际会计准则第27号合并财务报表和对于公司投资的会计》、《国际会计准则第28号在联营企业投资的会计》、《国际会计准则第31号合营中权益的

财务报告》和《国际会计准则第39号金融工具：确认和计量》。 3．一些无形资产可能会以实物为载体，例如磁盘（对计算机软件而言）、法律文件（对许可证或专利权而言）或胶片式确定一项包含无形和有形要素的资产应按《国际会计准则第历号一固定资产》核算，还是作为一项无形资产而按本准则核算，需要进行判断，以评价哪个要素更重要。例如，一台计算机控制的机械工具没有特定计算机软件就不能正常运行时，则说明该软件构成相关硬件不可缺少的组成部分，从而该软件应作为固定资产核算。同样的原则适用于计算机控作系统。如计算机软件不是相关硬件不可缺少的组成部分，则该软件应作为无形资产核算。 4．本准则还适用于广告、培训、开办活动、研究与开发活动支出等。研究与开发活动的目标是开发知识。因此，虽然这些活动可能会产生有实物形态的资产（例如，样品），但该资产的实物要素次于其无形要素（即含在实物要素中的知识）。 5．就融资租赁而言，标的资产可能是有形的，也可能是无形的。初始确认后，承租人应按本准则的规定核算因融资租赁而持有的无形资产。电影、录相、戏剧、手稿、专利权和版权等项目的许可证协议中的权利不在《国际会计准则第对号一租赁》范围之内，而在本准则范围之内。 6．如果某些活动或交易特殊，可能需要用其他方式进行会计处理，那么该活动或交易可能会被排除出某项国际会计准则的范围。采掘业中因石油、天然气和矿产的勘探或开发和采

会计科目中英对照表

资产Assets 流动资产Current assets 货币资金Cash at bank and on hand 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收利息Interest receivable 应收股利Dividends receivable 其他应收款Other receivables 存货Inventories 一年内到期的非流动Current portion of non-current assets

资产其他流动资产Other current assets 流动资产合计Total current assets 非流动资产Non-current assets 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment properties 固定资产Fixed assets 在建工程Construction in progress 工程物资Construction materials

固定资产清理Fixed assets pending for disposal 生产性生物资产Bearer biological assets 油气资产Oil and gas assets 无形资产Intangible assets 开发支出Development costs 商誉Goodwill 长期待摊费用Long-term prepaid expenses 递延所得税资产Deferred tax assets 其他非流动资产Other non-current assets 非流动资产合计Total non-current assets 资产总计Total assets

企业会计准则第38号——首次执行企业会计准则

企业会计准则第38号——首次执行企业会计准则第一章总则第一条为了规范首次执行企业会计准则时的确认、计量和财务报表列报，根据《企业会计准则——基本准则》，制定本准则。第二条首次执行企业会计准则，是指企业第一次执行2006年发布的企业会计准则体系，包括基本准则、各项具体准则和会计准则应用指南。第三条首次执行企业会计准则后发生的会计政策变更，适用《企业会计准则第28号——会计政策、会计估计变更和差错更正》。第二章确认和计量第四条在首次执行日，企业应当对所有资产、负债和所有者权益按照企业会计准则的规定进行重新分类、确认和计量，并编制期初资产负债表，本准则规定不应追溯调整的除外。第五条对于首次执行日的长期股权投资，应当分别下列情况处理： (一)对于按照《企业会计准则第20号——企业合并》规定，属于同一控制下企业合并产生的长期股权投资，尚未摊销完毕的股权投资差额全额冲销，并调整留存收益，以冲销股权投资差额后的长期股权投资账面价值作为首次执行日的认定成本。 (二)除上述第(一)项以外的其他采用权益法核算的长期股权投资，存在股权投资贷方差额的，应冲销贷方差额，调整留存收益，并以冲销贷方差额后的长期股权投资账面价值作为首次执行日的认定成本；存在股权投资借方差额的，应当将长期股权投资的账面价值作为首次执行目的认定成本。第六条在首次执行日，企业应当根据《企业会计准则第3号——投资性房地产》，将符合投资性房地产定义、原包括在固定资产(或无形资产、存货)账面价值中的相应金额，确认为投资性房地产。对于有确凿证据表明可以采用公允价值模式计量的投资性房地产，应当按照其公允价值进行计量，账面价值与公允价值的差额，调整留存收益。第七条在首次执行日，对于符合预计负债确认条件且该日之前尚未计入固定资产成本的弃置费，应当增加该项资产成本和负债；同时，将应补提的折旧调整留存收益。

国际会计科目中英文对照

国际会计科目中英文对照Account帐户 Accounting system会计系统AmericanAccountingAssociation美国会计协会 AmericanInstituteofCPAs美国注册会计师协会 Audit审计 Balance sheet资产负债表 Bookkeepking簿记 Cash flow prospects现金流量预测 Certificate in Internal Auditing内部审计证书CertificateinManagementAccounting管理会计证书 Certificate Public Accountant注册会计师 Cost accounting成本会计 External users外部使用者 Financial accounting财务会计 Financial Accounting Standards Board财务会计准则委员会 Financial forecast财务预测

Generallyacceptedaccountingprinciples公认会计原则 General-purpose information通用目的信息GovernmentAccountingOffice政府会计办公室 Income statement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会 Integrity整合性 Internal auditing内部审计 Internal control structure内部控制结构Internal Revenue Service国内收入署Internal users内部使用者 Management accounting管理会计Return of investment投资回报 Return on investment投资报酬SecuritiesandExchangeCommission证券交易委员会 Statement of cash flow现金流量表

企业会计准则第38号

企业会计准则第38号财会[2006]3号第一章总则第一条为了规范首次执行企业会计准则对会计要素的确认、计量和财务报表列报，依照《企业会计准则——差不多准则》，制定本准则。第二条首次执行企业会计准则，是指企业第一次执行企业会计准则体系，包括差不多准则、具体准则和会计准则应用指南。第三条首次执行企业会计准则后发生的会计政策变更，适用《企业会计准则第28号——会计政策、会计估量变更和差错更正》。第二章确认和计量第四条在首次执行日，企业应当对所有资产、负债和所有者权益按照企业会计准则的规定进行重新分类、确认和计量，并编制期初资产负债表。编制期初资产负债表时，除按照本准则第五条至第十九条规定要求追溯调整的项目外，其他项目不应追溯调整。第五条关于首次执行日的长期股权投资，应当分别下列情形处理：（一）依照《企业会计准则第20号——企业合并》属于同一操纵下企业合并产生的长期股权投资，尚未摊销完毕的股权投资差额应全额冲销，并调整留存收益，以冲销股权投资差额后的长期股权投资账面余额作为首次执行日的认定成本。（二）除上述（一）以外的其他采纳权益法核算的长期股权投资，存在股权投资贷方差额的，应冲销贷方差额，调整留存收益，并以冲销贷方差额后的长期股权投资账面余额作为首次执行日的认定成本；存在股权投资借方差额的，应当将长期股权投资的账面余额作为首次执行日的认定成本。第六条关于有确凿证据说明能够采纳公允价值模式计量的投资性房地产，在首次执行日能够按照公允价值进行计量，并将账面价值与公允价值的差额调整留存收益。第七条在首次执行日，关于满足估量负债确认条件且该日之前尚未计入资产成本的弃置费用，应当增加该项资产成本，并确认相应的负债；同时，将应补提的折旧（折耗）调整留存收益。第八条关于首次执行日存在的解除与职工的劳动关系打算，满足《企业会计准则第9号——职工薪酬》估量负债确认条件的，应当确认因解除与职工的劳动关系给予补偿而产生的负债，并调整留存收益。

《最新国际会计科目中英文对照》(2013.9)

中国会计科目中英文对照代码名称代码名称代码名称代码名称英译 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods

新会计准则会计科目表(中英文对照)知识分享

一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable

21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against

stock price declining 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account

国际会计科目对照表中英

ccount?帐户 Accounting?system?会计系统? American?Accounting?Association?美国会计协会? American?Institute?of?CPAs?美国注册会计师协会? Audit?审计? Balance?sheet?资产负债表? Bookkeepking?簿记? Cash?flow?prospects?现金流量预测? Certificate?in?Internal?Auditing?内部审计证书? Certificate?in?Management?Accounting?管理会计证书? Certificate?Public?Accountant注册会计师? Cost?accounting?成本会计? External?users?外部使用者? Financial?accounting?财务会计? Financial?Accounting?Standards?Board?财务会计准则委员会? Financial?forecast?财务预测? Generally?accepted?accounting?princip les?公认会计原则? General-purpose?information?通用目的信息 Government?Accounting?Office?政府会计办公室? Income?statement?损益表? Institute?of?Internal?Auditors?内部审计师协会? Institute?of?Management?Accountants?管理会计师协会? Integrity?整合性? Internal?auditing?内部审计?

会计科目中英对照表

资产负债表 Balance Sheet 项目 ITEM 货币资金 Cash 短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货 Inventories 其中：原材料 Including:Raw materials 产成品(库存商品) Finished goods 待摊费用 Prepaid and deferred expenses 待处理流动资产净损失 Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资： Long-term investment：其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备 Less:Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project material 在建工程 Construction in Progress 待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible assets 其中:土地使用权 Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理 Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets 其中:特准储备物资 Among it:Specially approved reserving materials

会计科目英文对照表

会计科目英文对照表 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market

国际会计准则第37号

国际会计准则第37号--准备、或有负债和或有资产 1999年7月1日颁布 -------------------------------------------------------------------------------- 作者：IASC 2006-2-28 16:58:39 来源：国际会计准则委员会 -------------------------------------------------------------------------------- 目的本准则的目的是确保将适当的确认标准和计量基础运用于准备、或有负债和或有资产，并确保在财务报表的附注中披露充分的信息，以使使用者能够理解它们的性质、时间和金额。范围 1．本准则适用于所有企业对以下各项之外的准备、或有负债和或有资产的会计核算：（1）以公允价值计量的金融工具形成的准备、或有负债和或有资产：（2）执行中的合同（除了亏损的执行中的合同）形成的准备、或有负债和或有资产；（3）保险公司与保单持有人之间签订的合同形成的准备、或有负债和或有资产；以及（4）由其他国际会计准则规范的准备、或有负债和或有资产。 2．本准则适用于不是以公允价值计量的金融工具（包括担保）。 3．执行中的合同是指双方均未履行任何义务或双方均同等程度地履行了部分义务的合同。本准则不适用于执行中的合同，除非它是亏损的。 4．本准则适用于保险公司的准备、或有负债和或有资产，但不适用于其与保单持有人之间签订的合同形成的准备、或有负债和或有资产。 5．如果其他国际会计准则规范了特定的准备、或有负债和或有资产，企业应运用该准则而不是本准则，例如，关于以下项目的准则也规范了特定的准备：（1）建造合同（参见《国际会计准则第11号建造合同》）；（2）所得税（参见《国队会计准则第12号所得税》）；

国际会计准则第1号财务报表列报

国际会计准则第1号财务报表列报（1997年修订）目的本准则的目的在于规定通用财务报表编制的基础，以确保企业自身的财务报表与其前期的财务报表以及其他企业的财务报表相互可比。为达到该目的，本准则提出了财务报表列报的总体要求，提供了有关财务报表结构的指南，还提出了财务报表列报内容的最低要求。具体交易和事项的确认、计量和披露在其他国际会计准则中规定。范围 1．本准则适用于根据国际会计准则编报的所有通用财务报表的列报。 2．通用财务报表，指意在满足那些不能要求报告符合其特定信息需求的使用者需要的那类财务报表。通用财务报表包括单独提供或含在公开文件（如年度报告或招股说明书）中的财务报表。本准则对简明的中期财务信息不适用。本准则一视同仁地适用于单个企业的财务报表和企业集团的合并报表。不过，只要在会计政策说明中清楚地披露合并财务报表和母公司财务报表各自的编制基础，本准则并不阻止在同一份文件中，依据国际会计准则列报合并报表，而依据国家会计准则要求列报母公司财务报表。 3．本准则适用于包括银行和保险企业在内的所有类型的企业。与本准则的要求一致且针对银行和类似金融机构的附加披露要求，在《国际会计准则第30号银行和类似金融机构财务报表中的披露》中规定。 4．本准则使用适合以盈利为目的的企业的术语，因而公共部门经营企业可运用本准则的要求。打算运用本准则的非盈利、政府和其他公共部门企业，可能需要补充对财务报表中某些特定项目以及对财务报表本准则的说明。这类企业也可能需要提供一些财务报表的额外信息。财务报表的目的 5．财务报表是企业财务状况和经济业务的结构性财务描述。通用财务报表的目的是提供有助于广大使用者进行经济决策的有关企业财务状况、经营成果和现金流量的信息。财务报表还反映企业管理部门对受托资源保管工作的结果。为达到该目的，财务报表应提供有关企业下列方面的信息：（1）资产；（2）负债；（3）权益；（4）收益和费用，包括利得和损失；（5）现金流量。这些信息，连同财务报表附注中的其他信息，有助于使用者预测企业未来的现金流量，尤其是产生现金等价物的时间和确定性。

中英文会计科目对照表

新会计准则中英文会计科目对照表中英文会计科目对照表如下: 会计科目中英对照表会计科目accounting subject 顺序号serial number 编号code number 会计科目名称accounting subject 会计科目适用范围accounting subject range of application 一、资产类1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable 21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against stock price declining 43 1501 待摊费用fees to be apportioned 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment

RelativeResourceManager assignment

国际会计准则第36号

国际会计科目对照表(中英)

23.国际会计准则

中英文会计科目对照表

国际会计准则第无形资产

会计科目中英对照表

企业会计准则第38号——首次执行企业会计准则

国际会计科目中英文对照

企业会计准则第38号

《最新国际会计科目中英文对照》(2013.9)

新会计准则会计科目表(中英文对照)知识分享

国际会计科目对照表中英

最新国际会计准则ias41

会计科目中英对照表

会计科目英文对照表

国际会计准则第37号

国际会计准则第1号 财务报表列报

中英文会计科目对照表

国际会计准则第1号财务报表列报