会计专业基础英语.docx

1、会计专业基础英语Unit 4 AccountingPART I Fundamentals to Accounting第一部分 会计基本原理1.accounting kantn. 会计2.double-entry system 复式记账法2-1 Dr.(Debit) 借记2-2 Cr.(Credit) 贷记3.accounting basic assumption 会计基本假设4.accounting entity 会计主体5.going concern 持续经营6.accounting periods 会计分期7.monetary measurement 货币计量8.accounting ba

2、sis 会计基础9.accrual krl basis 权责发生制【讲解】accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念accrue kru v. 积累，自然增长或利益增加，产生10.accounting policies 会计政策11.substance over form 实质重于形式12.accounting elements 会计要素13.recognition rekgn()n n. 确认13-1 initial recognition rekgn()n 初始确认【讲解】recognize rkgnaz v. 确认14.measure

3、ment mem()nt n. 计量14-1 subsequent sbskw()nt measurement 后续计量15.asset set n. 资产16.liability lablt n. 负债17.owners equity 所有者权益18.shareholders equity股东权益19.expense kspens; ek- n. 费用20.profit prft n. 利润21.residual rzdjl equity 剩余权益22.residual claim 剩余索取权23.capital kpt()l n. 资本24.gains einz n. 利得25.loss

4、ls n. 损失26.Retained earnings 留存收益27.Share premium股本溢价28.historical cost 历史成本【讲解】historical hstrk()l adj. 历史的,历史上的historic hstrk adj. 有历史意义的,历史上著名的28-1 replacement rplesm()nt cost 重置成本29.Balance Sheet/Statement of Financial Position 资产负债表29-1 Income Statement 利润表29-2 Cash Flow Statement 现金流量表29-3 Sta

5、tement of changes in ownersequity (or shareholdersequity) 所有者权益（股东权益）变动表29-4 notes nts n. 附注PART II Financial Assets*第二部分 金融资产*30.financial assets 金融资产e.g. A financial instrument is any contract that gives rise to a financial asset of one enterprise and a financial liability or equity instrument of

6、another enterprise.【讲解】give rise to 引起，导致31.cash on hand 库存现金32.bank deposits dpzt 银行存款33.A/R, account receivable应收账款34.notes receivable 应收票据35.others receivable 其他应收款项36.equity investment 股权投资37.bond investment 债券投资38.derivative financial instrument 衍生金融工具39.active market 活跃市场40.quotation kw()te()n

7、n. 报价41.financial assets at fair value through profit or loss 以公允价值计量且其变动计入当期损益的金融资产41-1 those designated as at fair value through profit or loss 指定为以公允价值计量且其变动计入当期损益的金融资产41-2 financial assets held for trading 交易性金融资产42.financial liability 金融负债43.transaction costs 交易费用43-1 incremental external cost

8、新增的外部费用【讲解】incremental nkrmntl adj. 增量的,增值的44.cash dividend declared but not distributed 已宣告但尚未发放的现金股利投资收益45.profit and loss arising from fair value changes 公允价值变动损益46.Held-to-maturity investments 持有至到期投资47.amortized cost 摊余成本【讲解】amortized m:taizd adj. 分期偿还的,已摊销的48.effective interest rate 实际利率49.loa

9、n ln n. 贷款50.receivables risi:vblz n. 应收账款51.available-for-sale financial assets 可供出售金融资产52.impairment of financial assets 金融资产减值52-1 impairment loss of financial assets 金融资产减值损失53.transfer of financial assets 金融资产转移53-1 transfer of the financial asset in its entirety 金融资产整体转移53-2 transfer of a part

10、 of the financial asset 金融资产部分转移54.derecognition direkgnn n. 终止确认，撤销承认54-1 derecognize direkgnaz v. 撤销承认e.g. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or part of it) is discharged/cancelled.【译】金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一

11、部分。【讲解】（1）前缀de-，意为“除去、取消、否定、非、相反”（2）discharge dstd n. 排放，卸货，解雇 v. 解雇，写下，免除（3）cancel kns()l n. n.取消 v. 取消，删去PART III Inventory第三部分 存货55.inventory nv()nt()r n. 存货56.finished goods 产成品57.WIP, work in progress 在产品58.raw materials 原材料59.semi-finished goods 半成品60.merchandize direkgnaz n. 商品61.cost of inve

12、ntory 存货成本62.cost of purchase 采购成本63.cost of conversion knv()n加工成本64.production overhead 制造费用65.storage strd costs 仓储成本66.FIFO method, first in first out method 先进先出法67.provision for impairment of inventory 存货跌价准备67-1 reverse of provision for impairment of inventory 存货跌价准备转回【讲解】reverse rvs n. 相反，背面，

13、倒退，失败 adj. 后面的，颠倒的 v. 颠倒，倒转，倒退68.NRV, net realizable rilazblvalue 可变现净值69.loss of inventories discovered in an inventory counting 存货盘亏70.losses or damages of inventories 存货损毁PART IV Long-term Equity Investments*第四部分 长期股权投资*71.long-term equity investments 长期股权投资72.business combination 企业合并73.jointly

14、controlled enterprise/joint venture 合营企业74.equity securities权益性证券75.ownership level所有权比例76.affiliated companies 关联公司【讲解】affiliate flet n. 联号，隶属的机构 v. 使附属，接纳，加入，发生联系77.associateset; -set n.联营企业78.joint control 共同控制79.significant sgnfk()nt influence nflns 重大影响80.investee in,vesti n. 被投资企业81.cost metho

15、d 成本法82.non-cash assets非现金资产83.initial investment cost 初始投资成本84.book value账面价值85.long-term equity investment acquired by paying cash 以支付现金取得的长期股权投资【讲解】acquire kwa v. 获得，取得，学到86.long-term equity investment acquired by the issue of equity securities 以发行权益性证券方式取得的长期股权投资87.reliable measurement/ be relia

16、bly measured 可靠计量88.fair value of identifiable net assets 可辨认净资产公允价值89.disposal dispuzl of long-term equity investment 长期股权投资的处置PART V Non-Current Assets第五部分 固定资产90.fixed assets固定资产91.useful life/service life 使用寿命92.tangible assets 有形资产93.purchased fixed assets 外购固定资产94.self-constructed fixed asset

17、自行建造95.lump sum payment 整笔付款，一次总付，一次总算【讲解】lump lmp n. 块，块状 adj. 成团的，总共的 v. 混在一起，使成块状96.delivery cost 运输费【讲解】delivery dlv()r n. 交付，交货，递送97.handling costs 装卸费【讲解】handling hndl n. 处理 adj. 操作的98.installation costs 安装费【讲解】installation nstle()nn. 安装，装置，就职99.packing charges 包装费100.professional fees 专业人员服务费

18、101.costs of abandoning the asset at the end of its use 弃置费用【讲解】abandon bnd()n v. 遗弃，放弃102.depreciation d,prie()n; -se- n. 折旧102-1 accumulated depreciation 累计折旧102-2 original cost原值103.estimated net residual value 预计净残值104.depreciable amount 应计折旧额105.provision for impairment 减值准备106.non-physical det

19、erioration 无形损耗【讲解】deterioration di,tirirein n. 恶化，退化106-1 physical wear and tear 有形损耗【讲解】（1）wear n. 穿着，磨损，耐久性 v. 穿着，用旧，耗损（2）tear n. 眼泪，（撕破的）洞或裂缝，撕扯107.depreciation rate 折旧率108.depreciation method 折旧方法e.g. A change in the useful life or estimated net residual value of a fixed asset or the depreciati

20、on method used shall be accounted for a change in an accounting estimate.【译】固定资产使用寿命、预计净残值和折旧方法的改变应当作为会计估计变更。108-1 straight-line method 年限平均法108-2 units of production method 工作量法108-3 the double declining balance method 双倍余额递减法108-4 the sum-of-the-years-digits method 年数总和法108-5 accelerated depreciat

21、ion 加速折旧109.subsequent expenditure 后续支出110.disposal of fixed assets 固定资产处置111.losses of fixed assets discovered in an asset count 固定资产盘亏PART VI Intangible Assets第六部分 无形资产112.intangible assets 无形资产113.expenditure on research and development (R&D) 研究开发费用114.self-generated goodwill 自创商誉115.amortization

22、 of intangible assets 无形资产摊销116.intangible assets with uncertain useful life 使用寿命不确定的无形资产116-1 indefinite ndefnt useful life 不确定的使用寿命116-2 finite useful life 有限的使用寿命【讲解】finitefanat adj. 有限的，限定的 n. 有限之物117.disposal of intangible assets 无形资产的处置118.sales of intangible assets 无形资产出售119.retirements of in

23、tangible asset 无形资产的报废PART VII Investment Property第七部分 投资性房地产120.investment Property 投资性房地产121.a land use right that is leased out 已出租的土地使用权【讲解】（1）land use right 土地使用权（2）lease out 出租121-1 a building that is leased out 已出租的建筑物122.a land use right held for transfer upon capital appreciation 持有并准备增值后转让

24、的土地使用权123.owner-occupied property 自用房地产【讲解】occupy kjpa v. 占据，占领，占有124.property held as inventories 作为存货的房地产125.purchased investment property 外购投资性房地产125-1 self-constructed investment property 自行建造投资性房地产126.cost model for subsequent measurement of investment property 采用成本模式进行后续计量的投资性房地产126-1 fair val

25、ue model for subsequent measurement of investment property采用公允价值模式进行后续计量的投资性房地产【讲解】subsequent sbskw()ntadj. 后来的，随后的e.g. For investment property accounted for using the fair value model, a change from the fair value model to the cost model is not permitted.127.transfer trnsf; trns-; -nz-n. 转换128.date

26、 of transfer 转换日e.g. For a transfer from investment property carried at the fair value model to owner-occupied property, its fair value at the date of transfer is regarded as the carrying amount of the owner-occupied property. The difference between the fair value and the original carrying amount is

27、 recognized in profit or loss for the current period.【译】采用公允价值模式计量的投资性房地产转换为自用房地产时，应当以其转换当日的公允价值作为自用房地产的账面价值，公允价值与原账面价值的差额计入当期损益。PART VIII Impairment of Assets*第八部分 资产减值*129.impairment of assets 资产减值【讲解】impairment mprmnt n. 损害，伤害129-1 impairment loss for an asset 资产减值损失129-2 recognizing an impairmen

28、t loss for an asset 资产减值损失的确认130.recoverable amount 可收回金额【讲解】recoverable rkvrbladj. 可收回的，可补偿的，可恢复的130-1 measuring recoverable amount of an asset 资产可回收金额的计量e.g. The recoverable amount of an asset is the higher of its fair value less costs to sell and the present value of the future cash flows expecte

29、d to be derived from the asset.【译】可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。131.indicators of assets impairment 资产减值的迹象【讲解】indicator ndketn. 指标，指示器131-1 testing of assets impairment 资产减值的测试132.internal transferring price 内部转移价格133.asset group 资产组134.impairment testing for corporate assets/to

30、 test corporate assets for impairment 总部资产的减值测试134-1 corporate assets 总部资产135.goodwill/business reputation 商誉e.g. Where the recoverable amount of an asset group or a set of asset groups is less than its carrying amount (that carrying amount shall include the allocated portion of any goodwill and corporate asset, if goodwill and corporate asset are allocated to that asset group or set of asset