IASCF英语词汇Word文档下载推荐.docx

IASCF英语词汇Word文档下载推荐.docx

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accrualbasisofaccountingTheeffectsoftransactionsandothereventsarerecognisedwhentheyoccur（andnotascashoritsequivalentisreceivedorpaid）andtheyarerecordedintheaccountingrecordsandreportedinthefinancialstatementsoftheperiodstowhichtheyrelate.

accumulatingcompensatedabsencesCompensatedabsencesthatarecarriedforwardandcanbeusedinfutureperiodsifthecurrentperiod’sentitlementisnotusedinfull.IAS19.13

acquisitiondateThedateonwhichtheacquirereffectivelyobtainscontroloftheacquiree.IFRS3.

AactivemarketAmarketinwhichallthefollowingconditionsexist:

（a）theitemstradedwithinthemarketarehomogeneous;

（b）willingbuyersandsellerscannormallybefoundatanytime;

and（c）pricesareavailabletothepublic.IAS36.6,（IAS38.8）,IAS41.8

activemarketAfinancialinstrumentisregardedasquotedinanactivemarketifquotedpricesarereadilyandregularlyavailablefromanexchange,dealer,broker,industrygroup,pricingserviceorregulatoryagency,andthosepricesrepresentactualandregularlyoccurringmarkettransactionsonanarm’slengthbasis.IAS39.AG71Glossary2414.IASCF

actuarialassumptionsAnentity’sunbiasedandmutuallycompatiblebestestimatesofthedemographicandfinancialvariablesthatwilldeterminetheultimatecostofprovidingpost-employmentbenefits.IAS19.72–73

actuarialgainsandlosses（a）Experienceadjustments（theeffectsofdifferencesbetweenthepreviousactuarialassumptionsandwhathasactuallyoccurred）;

and（b）theeffectsofchangesinactuarialassumptions.IAS19.7

actuarialpresentvalueofpromisedretirementbenefitsThepresentvalueoftheexpectedpaymentsbyaretirementbenefitplantoexistingandpastemployees,attributabletotheservicealreadyrendered.IAS26.8

adjustingeventsafterthebalancesheetdateSee‘eventsafterthebalancesheetdate’agreementdate（forabusinesscombination）Thedatethatasubstantiveagreementbetweenthecombiningpartiesisreachedand,inthecaseofpubliclylistedentities,announcedtothepublic.Inthecaseofahostiletakeover,theearliestdatethatasubstantiveagreementbetweenthecombiningpartiesisreachedisthedatethatasufficientnumberoftheacquiree’sownershaveacceptedtheacquirer’sofferfortheacquirertoobtaincontroloftheacquiree.IAS36.6,（IAS38.8）,IFRS3.

AagriculturalactivityThemanagementbyanentityofthebiologicaltransformationofbiologicalassetsforsale,intoagriculturalproduce,orintoadditionalbiologicalassets.IAS41.5

agriculturalproduceTheharvestedproductoftheentity’sbiologicalassets.IAS41.5

amortisation（depreciation）*Thesystematicallocationofthedepreciableamountofanassetoveritsusefullife.IAS36.6,IAS38.8

amortisedcostofafinancialassetorfinancialliabilityTheamountatwhichthefinancialassetorfinancialliabilityismeasuredatinitialrecognitionminusprincipalrepayments,plusorminusthecumulativeamortisationusingtheeffectiveinterestmethodofanydifferencebetweenthatinitialamountandthematurityamount,andminusanyreduction（directlyorthroughtheuseofanallowanceaccount）forimpairmentoruncollectibility.IAS39.9*Inthecaseofanintangibleasset,theterm‘amortisation’isgenerallyusedinsteadof‘depreciation’.Thetwotermshavethesamemeaning.Glossary.IASCF2415

antidilutionAnincreaseinearningspershareorareductioninlosspershareresultingfromtheassumptionthatconvertibleinstrumentsareconverted,thatoptionsorwarrantsareexercised,orthatordinarysharesareissueduponthesatisfactionofspecifiedconditions.IAS33.5assetAresource:

（a）controlledbyanentityasaresultofpastevents;

and（b）fromwhichfutureeconomicbenefitsareexpectedtoflowtotheentity.IAS38.8,（F.49（a））

assetsheldbyalong-termemployeebenefitfundAssets（otherthannon-transferablefinancialinstrumentsissuedbythereportingentity）that:

（a）areheldbyanentity（afund）thatislegallyseparatefromthereportingentityandexistssolelytopayorfundemployeebenefits;

and（b）areavailabletobeusedonlytopayorfundemployeebenefits,arenotavailabletothereportingentity’sowncreditors（eveninbankruptcy）,andcannotbereturnedtothereportingentity,unlesseither:

（i）theremainingassetsofthefundaresufficienttomeetalltherelatedemployeebenefitobligationsoftheplanorthereportingentity;

or（ii）theassetsarereturnedtothereportingentitytoreimburseitforemployeebenefitsalreadypaid.IAS19.7

associateAnentity,includinganunincorporatedentitysuchasapartnership,overwhichtheinvestorhassignificantinfluenceandthatisneitherasubsidiarynoraninterestinajointventure.IAS28.2

available-for-salefinancialassetsThosenon-derivativefinancialassetsthataredesignatedasavailableforsaleorarenotclassifiedas（a）loansandreceivables,（b）held-to-maturityinvestments,or（c）financialassetsatfairvaluethroughprofitorloss.IAS39.9

basicearningspershareProfitorlossattributabletoordinaryequityholdersoftheparententity（thenumerator）dividedbytheweightedaveragenumberofordinarysharesoutstandingduringtheperiod（thedenominator）.IAS33.10

biologicalassetAlivinganimalorplant.IAS41.5Glossary2416.IASCF

biologicaltransformationTheprocessesofgrowth,degeneration,production,andprocreationthatcausequalitativeorquantitativechangesinabiologicalasset.IAS41.5

borrowingcostsInterestandothercostsincurredbyanentityinconnectionwiththeborrowingoffunds.IAS23.4

businessAnintegratedsetofactivitiesandassetsconductedandmanagedforthepurposeofproviding:

（a）areturntoinvestors;

or（b）lowercostsorothereconomicbenefitsdirectlyandproportionatelytopolicyholdersorparticipants.Abusinessgenerallyconsistsofinputs,processesappliedtothoseinputs,andresultingoutputsthatare,orwillbe,usedtogeneraterevenues.Ifgoodwillispresentinatransferredsetofactivitiesandassets,thetransferredsetshallbepresumedtobeabusiness.IFRS3.A

businesscombinationThebringingtogetherofseparateentitiesorbusinessesintoonereportingentity.IFRS3.A

businesscombinationinvolvingentitiesorbusinessesundercommoncontrolAbusinesscombinationinwhichallofthecombiningentitiesorbusinessesultimatelyarecontrolledbythesamepartyorpartiesbothbeforeandafterthecombination,andthatcontrolisnottransitory.IFRS3.A

capitalUnderafinancialconceptofcapital,suchasinvestedmoneyorinvestedpurchasingpower,thenetassetsorequityoftheentity.Thefinancialconceptofcapitalisadoptedbymostentities.Underaphysicalconceptofcapital,suchasoperatingcapability,theproductivecapacityoftheentitybasedon,forexample,unitsofoutputperday.F.102

capitalisationRecognisingacostaspartofthecostofanasset.IAS23.11

carryingamountTheamountatwhichanassetisrecognisedafterdeductinganyaccumulateddepreciation（amortisation）andaccumulatedimpairmentlossesthereon.IAS16.6,IAS36.6,IAS38.8

carryingamountTheamountatwhichanassetisrecognisedinthebalancesheet.IAS40.5,IAS41.8

cashCashonhandanddemanddeposits.IAS7.6Glossary.IASCF2417

cashequivalentsShort-term,highlyliquidinvestmentsthatarereadilyconvertibletoknownamountsofcashandwhicharesubjecttoaninsignificantriskofchangesinvalue.IAS7.6

cashflowsInflowsandoutflowsofcashandcashequivalents.IAS7.6

cash-generatingunitThesmallestidentifiablegroupofassetsthatgeneratescashinflowsthatarelargelyindependentofthecashinflowsfromotherassetsorgroupsofassets.IAS36.6,IFRS5.A

cash-settledshare-basedpaymenttransactionAshare-basedpaymenttransactioninwhichtheentityacquiresgoodsorservicesbyincurringaliabilitytotransfercashorotherassetstothesupplierofthosegoodsorservicesforamountsthatarebasedontheprice（orvalue）oftheentity’ssharesorotherequityinstrumentsoftheentity.IFRS2.A

cedantThepolicyholderunderareinsurancecontract.IFRS4.A

changeinaccountingestimateAnadjustmentofthecarryingamountofanassetoraliability,ortheamountoftheperiodicconsumptionofanasset,thatresultsfromtheassessmentofthepresentstatusof,andexpectedfuturebenefitsandobligationsassociatedwith,assetsandliabilities.Changesinaccountingestimatesresultfromnewinformationornewdevelopmentsand,accordingly,arenotcorrectionsoferrors.IAS8.5

classofassetsAgroupingofassetsofasimilarnatureanduseinanentity’soperations.IAS16.37,IAS36.127,IAS38.119

classoffinancialinstrumentsGroupingoffinancialinstrumentsthatisappropriatetothenatureoftheinformationdisclosedandthattakesintoaccountthecharacteristicsofthosefinancialinstruments.IFRS7.6

closemembersofthefamilyofanindividualThosefamilymemberswhomaybeexpectedtoinfluence,orbeinfluencedby,thatindividualintheirdealingswiththeentity.Theymayinclude:

（a）theindividual’sdomesticpartnerandchildren;

（b）childrenoftheindividual’sdomesticpartner;

and（c）dependantsoftheindividualortheindividual’sdomesticpa