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第一部份 会计大体原理 kantn. 会计 system 复式记账法2-1 Dr.(Debit) 借记2-2 Cr.(Credit) 贷记 basic assumption 会计大体假设 entity 会计主体 concern 持续经营 periods 会计分期 measurement 货币计量 basis 会计基础 krl basis 权责发生制【讲解】accrual n. 自然增加，权责发生制原则，应计项目accrual concept 应计概念accrue kru v. 积

2、存，自然增加或利益增加，产生 policies 会计政策 over form 实质重于形式 elements 会计要素 rekgn()n n. 确认13-1 initial recognition rekgn()n 初始确认【讲解】recognize rkgnaz v. 确认 mem()nt n. 计量14-1 subsequent sbskw()nt measurement 后续计量 set n. 资产 lablt n. 欠债 equity 所有者权益s equity股东权益 kspens; ek- n. 费用 prft n. 利润 rzdjl equity 剩余权益 claim 剩余索取权

3、 kpt()l n. 资本 einz n. 利得 ls n. 损失 earnings 留存收益 premium股本溢价 cost 历史本钱【讲解】historical hstrk()l adj. 历史的,历史上的historic hstrk adj. 有历史意义的,历史上闻名的28-1 replacement rplesm()nt cost 重置本钱 Sheet/Statement of Financial Position 资产欠债表29-1 Income Statement 利润表29-2 Cash Flow Statement 现金流量表29-3 Statement of changes

4、 in ownersequity (or shareholdersequity) 所有者权益（股东权益）变更表29-4 notes nts n. 附注PART II Financial Assets*第二部份 金融资产* assets 金融资产. A financial instrument is any contract that gives rise to a financial asset of one enterprise and a financial liability or equity instrument of another enterprise.【讲解】give rise

5、 to 引发，致使 on hand 库存现金 deposits dpzt 银行存款R, account receivable应收账款 receivable 应收单据 receivable 其他应收款项 investment 股权投资 investment 债券投资 financial instrument 衍生金融工具 market 活跃市场 kw()te()nn. 报价 assets at fair value through profit or loss 以公平价值计量且其变更计入当期损益的金融资产41-1 those designated as at fair value through

6、 profit or loss 指定为以公平价值计量且其变更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 liability 金融欠债 costs 交易费用43-1 incremental external cost 新增的外部费用【讲解】incremental nkrmntl adj. 增量的,增值的 dividend declared but not distributed 已宣告但尚未发放的现金股利投资收益 and loss arising from fair value changes 公平价值变更损益 invest

7、ments 持有至到期投资 cost 摊余本钱【讲解】amortized m:taizd adj. 分期偿还的,已摊销的 interest rate 实际利率 ln n. 贷款 risi:vblz n. 应收账款 financial assets 可供出售金融资产 of financial assets 金融资产减值52-1 impairment loss of financial assets 金融资产减值损失 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

8、 transfer of a part of the financial asset 金融资产部份转移 direkgnn n. 终止确认，撤销承认54-1 derecognize direkgnaz v. 撤销承认. 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】金融欠债的现时义务全数或部份已经解除的，才能终止确认该金融欠债或其一

9、部份。【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，辞退 v. 辞退，写下，免去（3）cancel kns()l n. n.取消 v. 取消，删去PART III Inventory第三部份 存货 nv()nt()r n. 存货 goods 产成品, work in progress 在产品 materials 原材料 goods 半成品 direkgnaz n. 商品 of inventory 存货本钱 of purchase 采购本钱 of conversion knv()n加工本钱 overhead 制造费用 strd

10、costs 仓储本钱 method, first in first out method 先进先出法 for impairment of inventory 存货跌价预备67-1 reverse of provision for impairment of inventory 存货跌价预备转回【讲解】reverse rvs n. 相反，背面，倒退，失败 adj. 后面的，倒置的 v. 倒置，倒转，倒退, net realizable rilazblvalue 可变现净值 of inventories discovered in an inventory counting 存货盘亏 or dam

11、ages of inventories 存货损毁PART IV Long-term Equity Investments*第四部份 长期股权投资* equity investments 长期股权投资 combination 企业归并 controlled enterprise/joint venture 合营企业 securities权益性证券 level所有权比例 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set; -set n.联营企业 control 一起操纵 sgnfk()nt influence nfl

12、ns 重大阻碍 in,vesti n. 被投资企业 method 本钱法 assets非现金资产 investment cost 初始投资本钱 value账面价值 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. 取得，取得，学到 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 measurement/ be reliably measured 靠得住计量 value of iden

13、tifiable net assets 可识别净资产公平价值 dispuzl of long-term equity investment 长期股权投资的处置PART V Non-Current Assets第五部份 固定资产 assets固定资产 life/service life 利用寿命 assets 有形资产 fixed assets 外购固定资产 fixed asset 自行建造 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. 混在一路，使成块状 cost 运输费【讲解】delivery dlv()r n.

14、 交付，交货，递送 costs 装卸费【讲解】handling hndl n. 处置 adj. 操作的 costs 安装费【讲解】installation nstle()nn. 安装，装置，就职 charges 包装费 fees 专业人员服务费 of abandoning the asset at the end of its use 弃置费用【讲解】abandon bnd()n v. 遗弃，舍弃 d,prie()n; -se- n. 折旧102-1 accumulated depreciation 累计折旧102-2 original cost原值 net residual value 估量

15、净残值 amount 应计折旧额 for impairment 减值预备 deterioration 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，花费（2）tear n. 眼泪，（撕破的）洞或裂痕，撕扯 rate 折旧率 method 折旧方式. A change in the useful life or estimated net residual value of a fixed asset or the depre

16、ciation method used shall be accounted for a change in an accounting estimate.【译】固定资产利用寿命、估量净残值和折旧方式的改变应看成为会计估量变更。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 depr

17、eciation 加速折旧 expenditure 后续支出 of fixed assets 固定资产处置 of fixed assets discovered in an asset count 固定资产盘亏PART VI Intangible Assets第六部份 无形资产 assets 无形资产 on research and development (R&D) 研究开发费用 goodwill 自创商誉 of intangible assets 无形资产摊销 assets with uncertain useful life 利用寿命不确信的无形资产116-1 indefinite nd

18、efnt useful life 不确信的利用寿命116-2 finite useful life 有限的利用寿命【讲解】finitefanat adj. 有限的，限定的 n. 有限之物 of intangible assets 无形资产的处置 of intangible assets 无形资产出售 of intangible asset 无形资产的报废PART VII Investment Property第七部份 投资性房地产 Property 投资性房地产 land use right that is leased out 已出租的土地利用权【讲解】（1）land use right 土

19、地利用权（2）lease out 出租121-1 a building that is leased out 已出租的建筑物 land use right held for transfer upon capital appreciation 持有并预备增值后转让的土地利用权 property 自用房地产【讲解】occupy kjpa v. 占据，占据，占有 held as inventories 作为存货的房地产 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 model fo

20、r subsequent measurement of investment property 采纳本钱模式进行后续计量的投资性房地产126-1 fair value model for subsequent measurement of investment property采纳公平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. For investment property accounted for using the fair value model, a change from the fair value model t

21、o the cost model is not permitted. trnsf; trns-; -nz-n. 转换 of transfer 转换日. 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 bet

22、ween the fair value and the original carrying amount is recognized in profit or loss for the current period.【译】采纳公平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平价值作为自用房地产的账面价值，公平价值与原账面价值的差额计入当期损益。PART VIII Impairment of Assets*第八部份 资产减值* of assets 资产减值【讲解】impairment mprmnt n. 损害，损害129-1 impairment loss for an a

23、sset 资产减值损失129-2 recognizing an impairment loss for an asset 资产减值损失的确认 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. The recoverable amount of an asset is the higher of its fair value less costs to sell and the present value of the fu

24、ture cash flows expected to be derived from the asset.【译】可收回金额应当依照资产的公平价值减去向置费用后的净额与资产估量以后现金流量的现值二者之间较高者确信。 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 transferring price 内部转移价钱 group 资产组 testing for corporate assets/to test corporate assets for

25、 impairment 总部资产的减值测试134-1 corporate assets 总部资产business reputation 商誉. 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 as

26、set are allocated to that asset group or set of asset groups), impairment loss shall be recognized accordingly.【译】资产组或资产组组合的可收回金额低于其账面价值的（总部资产和商誉分摊至某资产组或资产组组合的，该资产组或资产组组合的账面价值应当包括相关总部资产和商誉的分摊额），应当确认相应的减值损失。 amount 账面价值. The carrying amount of an impaired asset shall not be reduced to an amount below

27、 the highest of the three items below: (i) its fair value less costs to sell (if determinable); (ii) its present value of future cash flows (if determinable); and (iii) zero.【译】抵减后的各资产的账面价值不得低于以下三者当中最高者：该资产的公平减值减去向置费用后的净额（如可确信的）、该资产估量以后现金流量的现值（如可确信的）和零。 arms length transaction 公平交易 prdek()n of cash

28、flows 现金流估量 for impairment loss of the asset 资产减值损失计提【讲解】provision prv()n n. 预备，条款，规定，供给，（会计上）估量欠债PART IX Liabilities & Equities第九部份 欠债和所有者权益 liability 流动欠债 liability 非流动欠债 loan 短时间借款142-1 long-term loan 长期借款 payable and receipts in advance 应付及预收款项【讲解】receipt rsitn. 收到143-1 notes payable 应付单据143-2 d

29、ebenture payables 应付债券143-3 current portion of non-current liability 一年内到期的非流动欠债【讲解】portion p()n n. 部份，一份 v.分派，给嫁妆143-4 interest payable 应付利息143-5 dividend payable 应付股利 payable 应交税费 benefits payable 应付职工薪酬 payables 其他应付款 payables 长期应付款 tax liabilities 递延所得税欠债 assets by deferred payment with the substance of financing 具有融资性质的眼前付款购买资产 instrument 权益工具 capital (or share capital) 实收资本（或股本）【讲解】paid-inpeidin adj. （会费、税款等）已缴纳的 reserves 资本公积 spls reserves 盈余公积 profit 未分派利润 interests 少数股东权益 financial instrument 非衍生金融工具 instrument 混合工具【讲解】hybrid habrd n. 混合物，杂种，混血