[中英对照名人名言]国际会计准则中英对照

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会计准则中英文对照分析

随着经济全球化的迅猛发展,会计国际化不断取得重大进展。

自2001年4月国际会计准则委员会(IASC) 改组为国际会计准则理事会(IASB) 并宣称制定“全球会计准则”以来, 会计准则国际趋同的步伐明显加快, 2005年全世界累计将有91个国家和地区允许或要求采用IFRS。

2000年5月欧盟委员会宣布,到2005年,所有欧盟的上市公司必须使用国际会计准则。

当月,证券委员会国际组织又通过对IASC 的核心准则的审核,并正式建议其所有成员要求跨国筹资和上市的公司采用该核心准则进行财务信息揭示。

With the rapid development of economic globalization, the international accounting make significant progress continually .Since the reorganization of the International Accounting Standards Committee (IASC) as the International Accounting Standards Board (IASB) since April 2001 , and declared that the development of international accounting standards, significantly speeding up the international convergence of accounting standards worldwide. In 2005 will have 91 cumulative countries and regions allow or require the use of IFRS. In May 2000, the European Commission announced that, all listed companies in the EU must use the International Accounting Standards till 2005. In the same month, the International Organization of Securities Commission examine the IASC's core standards, and formally recommended all of its members when cross-border financing and listed companies to reveal financial information to use the core standard.由IASC制定,经证券委员会国际组织认可的核心准则的发布实施,意味着只要一个公司的财务报表遵循其本国的会计要求和国际会计准则,或者其本国的会计准则已经符合国际会计准则,这家公司就可以在世界各地接受IASC核心准则的证券交易所上市,而无须重编其财务报表。

国际会计准则第8号之会计政策中英文对照

国际会计准则第8 号之会计政策中英文对照会计变更以后财务报表能够提供更加可靠相关的会计信息来反映企业的业务、发生的事件或者情况对财务报表、财务业绩或现金流的影响。

下面是yjbys 小编为大家带来的关于国际会计准则的知识，欢迎阅读。

1.Changes in accounting policiesAn entity is permitted to change an accounting policy only if thechange:(i) is required by a standard or interpretation; or(ii) results in the financial statements providing reliable and morerelevant information about the effects of transactions, other events orconditions on the entity's financial position, financial performance, orcash flows. [IAS 8.14]Note that changes in accounting policies do not include applying anaccounting policy to a kind of transaction or event that did not occurpreviously or were immaterial. [IAS 8.16]1.会计政策变更企业只有在发生以下变化的时候允许变更会计政策：(1)会计准则或解释说明的要求(2)会计变更以后财务报表能够提供更加可靠相关的会计信息来反映企业的业务、发生的事件或者情况对财务报表、财务业绩或现金流的影响。

[IAS 8.14]注意，会计政策的变更不包括应用在之前没有发生过或者不重大的交易或事项。

国际会计准则第8号之会计政策中英文对照

下面是yjbys 小编为大家带来的关于国际会计准则的知识，欢迎阅读。

[IAS 8.14]注意，会计政策的变更不包括应用在之前没有发生过或者不重大的交易或事项。

[中英对照名人名言]国际会计准则中英对照

[中英对照名人名言]国际会计准则中英对照为了方便学生学习中外名人名言，现在很多的名人名言都中英对照两个版本，以下是带来的中英对照名人名言的内容，希望你喜欢!Work makes the workman.勤工出巧匠。

Between two stools one falls to the ground.脚踏两头要落空。

Sow nothing, reap nothing.春不播，秋不收。

By reading we enrich the mind; by conversation we polish it.读书可以使我门的思想充实，谈话使其更臻完美。

Pain past is pleasure.过去的痛苦即快乐。

The voice of one man is the voice of no one.一个人的声音没有力量。

A great ship asks for deep waters.大船要走深水。

Better to light one candle than to curse the darkness.与其诅咒黑暗，不如燃起蜡烛。

The shortest answer is doing.最简短的回答就是行动。

Four short words sum up what has lifted most suessful individuals above the crowd: a little bit more.成功的秘诀就是四个简单的字：多一点点。

All things in their being are good for something.天生我才必有用。

Difficult circumstances serve as a textbook of life for people.困难坎坷是人们的生活教科书。

While there is life, there is hope.有生命便有希望。

To an optimist every change is a change for the better.对于乐观者总是越变越好。

国际会计中英文对照

国际会计中英文对照第一篇：国际会计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 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Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩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Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰财会名词汉英对照表（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业 Partnership公司 Corporation 会计目标Accounting Objectives会计假设Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设Continuity（Going-concern）Assumption 会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益Owners Equity收入Revenue费用Expense收益Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则Full-disclosure（Reporting）Principle客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则Comparability Principle重大性原则 Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告 Financial Report流动资产 Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益 Retained Earning（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal 总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐 General Journal工作底稿 Worksheet 调整分录 Adjusting entries结帐 Closing entries（3）现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单 Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount 销售退回及折让 Sales return and allowance坏帐费用 Bad debtexpense备抵法 Allowance method备抵坏帐 Bad debt allowance 损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee（4）存货存货 Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio（5）长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividenddate付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利 Cash dividends股票股利 Stock dividends 清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization（6）固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限Expected useful life预计残?nbsp;Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值 Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法 Straight-line method（SL）工作量法Units-of-production method（UOP）加速折旧法Accelerated depreciation method双倍余额递减法 Double-declining balance method（DDB）年数总和法 Sum-of-the-years-digits method（SYD）以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权Bargain purchase option（BPO）资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments（7）无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization （8）流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据Notes payable贴现票据 Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies 或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method 纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method（9）长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds 保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds 一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds 可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付 Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan（10）业主权益权益 Equity业主权益 Owners equity股东权益 Stockholders equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock 资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本 Issued capital stock 发行在外股本 Outstanding capital stock库藏股 Treasury stock 普通股 Common stock优先股 Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation（11）财务报表财务报表Financial Statement资产负债表Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step（12）财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础 SCFP.Working Capital Basis（资金来源与运用表）营运资金 Working Capital全部资源概念All-resources concept直接:)业务Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities（13）财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock 资本报酬率Return on investment总资产报酬率Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio（14）合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法 Cost method（15）物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost 重置成本 Replacement cost物价指数 Price-level index 国民生产总值物价指数Gross national product implicit price deflator（or GNP deflator）消费物价指数Consumer price index（or CPI）批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses现行价值与统一币值会计 Constant dollar and current cost accounting 第二篇：中英文对照A《美国口语惯用法例句集粹》ＡA(Page 1-4)1.about1)2)3)4)5)6)7)I'd like to know what this is all about.我想知道这到底是怎么回事。

国际会计准则中英文对照外文翻译文献

中英文对照外文翻译文献(文档含英文原文和中文翻译)译文:译文（一）世界贸易的飞速发展和国际资本的快速流动将世界经济带入了全球化时代。

在这个时代, 任何一个国家要脱离世界贸易市场和资本市场谋求自身发展是非常困难的。

会计作为国际通用的商业语言, 在经济全球化过程中扮演着越来越重要的角色, 市场参与者也对其提出越来越高的要求。

随着市场经济体制的逐步建立和完善，有些国家加入世贸组织后国际化进程的加快，市场开放程度的进一步增强，市场经济发育过程中不可避免的各种财务问题的出现，迫切需要完善的会计准则加以规范。

然而，在会计准则制定过程中，有必要认真思考理清会计准则的概念，使制定的会计准则规范准确、方便操作、经济实用。

由于各国家的历史、环境、经济发展等方面的不同,导致目前世界所使用的会计准则在很多方面都存在着差异,这使得各国家之间的会计信息缺乏可比性,本国信息为外国家信息使用者所理解的成本较高,在很大程度上阻碍了世界国家间资本的自由流动。

近年来,许多国家的会计管理部门和国家性的会计、经济组织都致力于会计准则的思考和研究,力求制定出一套适于各个不同国家和经济环境下的规范一致的会计准则,以增强会计信息的可比性,减少国家各之间经济交往中信息转换的成本。

译文（二）会计准则就是会计管理活动所依据的原则, 会计准则总是以一定的社会经济背景为其存在基础, 也总是反映不同社会经济制度、法律制度以及人们习惯的某些特征, 因而不同国家的会计准则各有不同特点。

但是会计准则毕竟是经济发展对会计规范提出的客观要求。

它与社会经济发展水平和会计管理的基本要求是相适应的,因而,每个国家的会计准则必然具有某些共性:1. 规范性每个企业有着变化多端的经济业务,而不同行业的企业又有各自的特殊性。

而有了会计准则,会计人员在进行会计核算时就有了一个共同遵循的标准,各行各业的会计工作可在同一标准的基础上进行,从而使会计行为达到规范化,使得会计人员提供的会计信息具有广泛的一致性和可比性,大大提高了会计信息的质量。

ifrs准则中英文对照

IFRS准则中英文对照引言IFRS（国际财务报告准则，International Financial Reporting Standards）是由国际会计准则理事会（IASB，International Accounting Standards Board）颁布的一套国际财务报告准则。

IFRS准则的广泛应用对全球金融市场的稳定和信息透明度起到了重要作用。

IFRS准则的主要内容1. 会计准则的制定1.1 IFRS准则的目的和使用对象•IFRS准则的目的是为了提供用户对企业财务状况、经营绩效和现金流量的准确和公允的信息。

•IFRS准则适用于所有报告目标是全面提供信息的企业，包括上市公司、金融机构和非营利组织等。

1.2 IFRS准则的基本原则•公平表示原则：企业应按照公平表示原则编制财务报表，以反映其真实的财务状况和经营绩效。

•业务实质重于法律形式：企业应根据业务实质进行会计处理，而不仅仅依据法律形式。

•以预测结果为导向：企业应根据预计的经济利益和损益发生即时原则进行会计处理。

2. 财务报表要求2.1 资产负债表•资产负债表应按照资产、负债和股东权益的分类和顺序编制。

•资产负债表中的项目应根据其预计使用周期和流动性进行分类。

2.2 利润表•利润表中的项目应按照其性质和功能进行分类。

•利润表应明确列示企业期间内实现的收入、费用、损益和所得税等信息。

2.3 现金流量表•现金流量表应明确列示现金流入和流出的项目。

•现金流量表分为经营活动、投资活动和筹资活动三个部分。

IFRS准则与国内会计准则的差异IFRS准则与国内会计准则在以下方面存在差异： 1. 会计处理原则：IFRS准则更注重企业财务信息的公允价值，而国内会计准则更注重成本法计量。

2. 财务报告要求：IFRS准则对财务报表的格式和内容有更为详细的规定，包括分类和顺序等；而国内会计准则在这方面规定较为简略。

3. 对业务组合和资产处置的处理：IFRS 准则对业务组合和资产处置有更为详细的规定，而国内会计准则在这方面规定较为模糊。

【中英对照名言警句】国际会计准则中英对照

【中英对照名言警句】国际会计准则中英对照很多人爱好收集、抄录名言警句，摘抄中英对照的名言警句有利于两种语言文化的学习。

以下是为你分享的中英对照名言警句内容，希望对你有帮助!我们奋力前行，小舟逆水而上，不断地被浪潮推回到过去。

We strive to move forward, while on the boat under wave of being pushed back to the past.这世间有太多巧合，太多错过，最正确的正确，是遇见你。

This world there is too much coincidence, too much miss, the right, right is to meet you.仅仅一个月的时间，你就变了，真是衣不如新，人不如故。

Just a month of time, you have changed, is really a garment not as good as new, people are not the same.生命是非常美好的，如果生活中充满了非常有趣的人的话。

Life is happier if it is full of pretty people.分手后最伤人的话是祝你幸福，最感人的话是闹够了没有!After break up is the most hurtful things I wish you happiness, the most touching words is horsed around long enough!最宝贵的东西不是你拥有的物质，而是陪伴在你身边的人。

The most precious thing is not you have substance, but aompany in people around you.爱和承诺，像指环和花朵，用一生守候，等待幸福旳结果。

Love and mitment, like ring and flowers, use whole life waiting, waiting for the happy results.两个人相爱，最终会变成一种亲情，我们这变了质的爱情。

国际会计英文版 (翻译)

公允价值对比一、Definition:International Accounting IFRS13：definition of Fair value: to estimate the priceat which an orderly transaction to sell the asset or transfer the liability would take place between the market participants at the measurement date under current market conditions (an exit price at the measurement date from the perspective of a market participant that holds the asset or own the liability).China Accounting Standards：fair value is the price that participant who areknowledgeable, having a reasonable understanding about the asset and liability and transaction using all available information are willing to enter into a transaction for selling asset and transferring liability二、characteristic：ISA (International accounting standard): fair value features:1: ‘exit price’ notion is regarded as a measure target2: the emphasis of main trading parties’ market participation.3: the emphasis of fundamental position of principal market4: dividing recurring fair value measurement and non-recurring fair value measurement. Chinese accounting standards: fair value should have three aspects1: information disclosure: sellers and buyers are knowledgeable, having a reasonable understanding about the all available information of asset, liability and the transaction, and their understanding are symmetrical.2: sellers and buyers are willing to enter into a transaction :If there is no related evidence to state that traded transaction is not fair or sellers and buyers are forced to enter into transaction, the market price is fair value of asset and liability.3: asset or liability should be traded under fair value condition.Fair value is not only based on the actual market price in actual transaction, but also based on virtual prices in hypothetical transaction in a principal market.三、Field of applicationThe international accounting standards1.《SFAS159—The Fair value option for financial assets and financial liabilities》allow listing corporation to choose the financial assets fair value more .FASB set the policy objectives of fair value measurement consistent with IAS39.PS: SFAS, Statement of Financial Accounting StandardsIAS, International Accounting Standard2. The fair value measurement of non financial assets choice. 《IAS40—Investment property》allow enterprises to choose historical cost or fair value in the subsequent measurement of the investment real estate. If you select the historical cost also needs to disclosure fair value in the footnotes, unless that fair value cannot be reliably confirmed; Once you select the fair value are not allowed back to the historical cost measurement.3.《IAS16-Property, plant and equipment standards》and 《IAS38-intangible assets. For IAS16, allowing enterprises in the balance sheet date on the subsequent measurement of property, plant and equipment adopt the historical cost or fair value, and the same asset class requires consistent measurement attributes, all kinds of measurement attributes are required to be depreciated. Property, plant and equipment value should be recorded into the owner’s equity under the condition of using fair value measurement.China Accounting standards1.The new guidelines《No. 37 - presentation of financial instruments》prescribed in 16th guideline: The enterprise should disclose the financial assets and financial liabilities what are measured at fair value and whose fluctuations are recorded into the current profits and losses statement.2.Subsequent measurement of investment property and the application of fair value in the final estimation.3.The new guidelines《NO.24 hedging》prescribed in the second guideline：Hedging is that enterprises, in order to avoid foreign exchange risk, interest rate risk, commodity price risk, stock price risk, credit risk, etc., specify one or more than a hedging instrument, make the changes in fair value or cash flow of a hedging instrument, and are expected to offset the hedged item changes in fair value or cash flow in whole or in part.四.Environmental differencesThe international accounting standards1. The appearance of FRS13 has a profound theoretical basis2. The mature market environment3. The adequate assessment proceduresChina Accounting standards1. It is not mature from theory to practice, the use of fair value has no uniform standardcaliber, it is a leading factor that some industries cannot make comparison analysis simply.2. Stock market in China is not yet mature currently.3. Derivative financial instruments are relatively backward4. Immature market environment.。

国际会计准则XXXX《重要会计用语中英对照》

「重要會計用語中英對照」Item Term in English Term in Chinese1 [Amount] recoverable 可回收(金額)2 ‘Corridor’ 「緩衝區」3 ‘Cost of sales’ method 「銷貨成本」法4 Acceptable under IFRSs 國際財務報導準則可接受5 Accountability of management 管理階層之課責性6 Accounting 會計退休福利計畫之會計與報導7 Accounting and Reporting by RetirementBenefit Plans8 Accounting estimate 會計估計政府補助之會計及政府輔助之揭露9 Accounting for Government Grants andDisclosure of Government Assistance10 accounting for inventories 存貨會計11 Accounting for Investments in Associates 投資關聯企業之會計12 Accounting income 會計收益13 Accounting model 會計模式14 Accounting period 會計期間會計政策、會計估計變動及錯誤15 Accounting Policies, Changes inAccounting Estimates and Errors16 Accounting policy 會計政策17 Accounting principle 會計原則18 Accounting profit 會計利潤19 Accounting record 會計紀錄20 Accounting treatment 會計處理21 Accounts receivable 應收帳款22 Accrual basis 應計基礎23 Accrual basis of accounting 應計基礎會計24 Accrued liabilities 應計負債累計(攤銷、利息、損益)25 Accumulated (amortisation, interest, profitor loss)26 Accumulated profit or loss 累計損益27 Accumulating compensated absences 累積帶薪假28 Achieve comparability 達成可比性/ 達成…可比性29 acquired entity (被)收購(之)個體30 acquired goodwill 收購(之)商譽「重要會計用語中英對照」Item Term in English Term in Chinese31 acquired in a business combination 企業合併所取得32 Acquiree 被收購者33 Acquirer 收購者34 Acquisition 收購/ 取得35 acquisition date 收購日36 Active market 活絡市場37 active use 積極使用38 actively marketed 積極行銷39 Actuarial assumptions 精算假設40 Actuarial gains and losses 精算損益已承諾退休福利之精算現值41 Actuarial present value of promisedretirement benefits42 Actuarial valuation 精算評價43 Actuarial valuation method 精算評價方法44 Additional comparative information 額外比較資訊45 Additional consideration 額外對價46 additional disclosure 額外揭露47 Adjust for consolidation procedures 合併程序之調整48 Adjusted weighted-average shares 調整後加權平均股數調整事項(於資產負債表日後) 49 Adjusting event [after the balance sheetdate]50 adjustment 調整51 Administrative expenses 管理費用52 Admission fees 入場費53 Advance 預付款/ 墊款54 adverse economic consequences 不利之經濟後果55 adverse event 不利事件56 After-tax amount 稅後金額57 Agency 代理機構/ 機構58 Aggregate 彙總/ 彙總數59 Aggregation 彙總60 Agreement date 協議日61 Agricultural activity 農業活動62 Agricultural produce 農產品63 Agriculture 農業64 Allocation 分攤「重要會計用語中英對照」Item Term in English Term in Chinese65 Allowance 備抵66 allowance account 備抵帳戶67 Allowed alternative treatment 允許之替代處理68 American share option 美式股票選擇權69 Amortisation 攤銷70 Amortisation method 攤銷方法71 Amortisation period 攤銷期間72 Amortised cost 攤銷後成本金融資產或金融負債之攤銷後成本73 Amortised cost of a financial asset orfinancial liability74 amount of inventories 存貨金額75 amount payable 應付金額/ 給付金額76 Amount per share 每股金額認列金額(於資產負債表及損益表中)77 Amounts recognised [in the balance sheetand income statement]78 Analysis 分析79 Annual leave 年休假80 Annual periods 年度81 annuitant 年金受益人82 annuitisation 每年定期給付83 annuity 年金84 Antidilution 反稀釋85 Antidilutive 反稀釋86 Appendix 附錄87 Application of Requirements 規定之應用88 application supplement 應用補充89 appraisal 估價90 Arm’s length transaction 公平交易91 Asking price 賣方報價/ 賣價92 Assess 評估/ 評量93 Asset 資產94 asset exchange transactions 資產交換交易95 Assets acquired 取得之資產長期員工福利基金持有之資產96 Assets held by a long-term employeebenefit fund97 assets retired from active use 不再積極使用之資產「重要會計用語中英對照」Item Term in English Term in Chinese98 Associate 關聯企業99 Audit report 查核報告100 Authorise [financial statements for issue] 通過(發布財務報表)101 Available-for-sale financial assets 備供出售金融資產102 Balance sheet 資產負債表103 Balance sheet date 資產負債表日104 Balance sheet liability method 資產負債表負債法105 Bank 銀行106 Bank overdraft 銀行透支107 Bankruptcy 破產108 bargain purchase 廉價購買109 Basic earnings per share 基本每股盈餘110 basis adjustment 認列基礎調整111 Basis for Conclusions 結論基礎112 basis point 基點113 Benchmark treatment 標竿處理114 beneficial contracts 有利合約115 Benefit 效益/ 利益/ 福利116 Benefit obligation 福利義務117 Benefit to users 對使用者之效益118 Best estimate 最佳估計119 Bias 偏誤120 Bid bonds 投標保證121 Bid price 買方報價/ 買價122 bid-ask spread 買賣價差123 Binding sale agreement 具約束力之銷售協議124 binomial 二項式125 Biological asset 生物資產126 Biological transformation 生物轉化127 Black-Scholes-Merton formula Black-Scholes-Merton公式128 Board of directors 董事會129 Bonus issue 分紅配股130 Bonus plan 分紅計畫131 book of contracts 合約組合132 Book value 帳面價值133 Borrowing costs 借款成本「重要會計用語中英對照」Item Term in English Term in Chinese134 Bottom-up test 由下而上測試法135 business 業務、商業136 Business combination 企業合併137 business combination involving entities orbusinesses under common control共同控制下個體或業務之企業合併138 Business Combinations 企業合併139 Business Combinations – “Date of Exchange” and Fair Value of EquityInstruments 企業合併：「交換日」與權益工具之公允價值140 Business Combinations - Classificationeither as Acquisitions or Unitings ofInterests企業合併：收購法或權益結合法之分類141 Business Combinations - Subsequent Adjustment of Fair Values and GoodwillInitially Reported 企業合併：原報導公允價值及商譽之後續調整142 Business segment 業務部門143 Business unit 業務單位144 Buying segment 採購部門145 By-product 副產品146 Call options 買權147 Callable 可買回148 Cap 上限149 cap and trade scheme 上限及交易計畫150 Capital 資本151 capital appreciation 資本增值152 Capital asset pricing model 資本資產定價模式153 Capital contribution 資本投入154 Capital expenditure 資本支出155 Capital gain 資本利得156 Capital maintenance 資本維持157 Capital maintenance adjustment 資本維持調整158 Capitalisation 資本化159 Capitalisation of interest 利息資本化160 capped interest rate 具上限之利率161 Carried at cost 按成本列報162 Carry forward 遞轉後期「重要會計用語中英對照」Item Term in English Term in Chinese 163 Carrying amount 帳面金額164 Cash 現金165 Cash basis 現金基礎166 Cash equivalents 約當現金167 Cash flow 現金流量168 Cash flow hedge 現金流量避險169 Cash flow risk 現金流量風險現金流量表170 Cash flow statement = Statement of cashflows171 Cash Flow Statements 現金流量表172 Cash generating unit 現金產生單位173 Cash inflow 現金流入174 Cash on hand 庫存現金175 Cash outflow 現金流出176 Cash payments 現金支付177 Cash price equivalent 約當現銷價格178 Cash proceeds 現金價款179 Cash surrender value 現金解約價值180 Cash-settled share option 現金交割之股票選擇權現金交割之股份基礎給付交易181 Cash-settled share-based paymenttransaction182 Catastrophe bond 巨災債券183 Catastrophe provisions 巨災負債準備184 Cedant 分出公司185 Certificates of deposit 定期存單186 Cessation (of capitalisation) 停止(資本化)187 Chief executive officer 執行長188 Claim 請求/ 理賠/ 債權/ 主張189 Class A preference share A類特別股190 Class of assets 資產類別191 class of financial asset 金融資產類別192 Class of property, plant and equipment 不動產、廠房及設備類別193 Classification 分類金融工具之分類－或有交割條款194 Classification of Financial Instruments –Contingent Settlement Provisions195 Classification of inventory 存貨分類「重要會計用語中英對照」Item Term in English Term in Chinese196 Clean-up call 結清買權個人之近親197 Close members of the family of theindividual198 Closing market prices 收盤價199 Closing rate 收盤匯率200 Collar 上下限201 Collateral 擔保品/ 擔保202 Collateralised (asset, borrowing) 質押資產(抵押借款)203 Collectability 收現性204 Collection 收現205 Collective marks 團體標章206 Collective power 集體力量207 Combined instrument 結合工具208 Commencement 開始209 Commencement of the lease term 租賃期間開始(日)210 commercial loans 商業放款/ 商業借款/ 商業貸款211 commercial paper facilities 商業本票額度212 Commercial substance 商業實質礦產資源達到商業價值之數量213 commercially viable quantities of mineralresources214 Commission 佣金215 Commitment 承諾216 Commodity (大宗)商品/ (大宗)物資217 Comparability 可比性218 Comparability over time 不同期間之可比性219 Comparable interim period 可比期中期間220 Comparative balance sheet 比較資產負債表221 Comparative information 比較資訊222 Compensated absences 帶薪假223 complementary assets 互補性資產224 Completeness 完整性225 compliance period 遵循期間遵循國際會計準則226 Compliance with International AccountingStandards227 Component 組成部分228 Compound financial instruments 複合金融工具「重要會計用語中英對照」Item Term in English Term in Chinese 229 Compound instrument 複合工具230 Concentration of (credit etc) risk (信用等)風險集中231 Confidence level 信賴水準232 Configuration of the cash flows 現金流量型態233 Consequential amendment 配套修正234 consideration 對價235 Consistency - Alternative Methods 一致性：替代方法236 Consistency - Capitalisation of BorrowingCosts一致性：借款成本之資本化237 Consistency - Different Cost Formulas forInventories一致性：存貨之不同成本公式238 Consolidated and Separate FinancialStatements合併及單獨財務報表239 Consolidated balance sheet 合併資產負債表240 Consolidated financial statements 合併財務報表241 Consolidated Financial Statements andAccounting for Investments in Subsidiaries合併財務報表及投資子公司之會計242 Consolidated group 合併集團243 Consolidation 合併244 consolidation adjustments 合併調整245 Consolidation and Equity Method – Potential Voting Rights and Allocation ofOwnership Interests 合併與權益法：潛在表決權及所有權權益分攤246 Consolidation purposes 合併目的247 Consolidation—Special Purpose Entities 合併：特殊目的個體248 Construction contract 工程合約249 Construction Contracts 工程合約250 Constructive obligation 推定義務251 Contingency 或有/ 或有事項252 Contingent asset 或有資產253 Contingent liability 或有負債254 Contingent rent 或有租金255 contingent settlement provision 或有交割條款256 Contingent share agreement 或有股份協議257 Contingently issuable shares 或有發行股份258 continuing involvement 持續參與「重要會計用語中英對照」Item Term in English Term in Chinese259 Continuing operations 繼續營業單位260 Contract 合約261 Contracts that may be settled in (ordinary)shares or cash得以(普通股)股份或現金交割之合約262 Contractual arrangement 合約協議263 contractual cash flows 合約現金流量264 contractual maturity analysis 合約到期分析265 contractual obligation 合約義務266 contractual rights 合約權利267 Contribution 貢獻/ 提撥(金)/ 投入/ 捐贈268 contributor 提撥者269 control 控制270 Control (of an asset) 控制(資產)271 Control (of an enterprise) 控制(企業)272 Control number 控制數273 controlled entity 被控制個體274 convenience translation 簡易換算275 Convergence 趨同276 Conversion option 轉換選擇權277 Convertible bonds 可轉換債券278 Convertible debt 可轉換債務279 Convertible instruments 可轉換工具280 Convertible preference share 可轉換特別股281 co-operative 合作社282 Copyright 著作權283 core goodwill 核心商譽284 Corporate assets 共用資產285 Cost 成本286 Cost formula 成本公式287 Cost method 成本法288 cost model 成本模式289 Cost of an acquisition 取得成本/ 收購成本290 Cost of an asset acquired in exchange or part exchange for dissimilar asset 以交換或部分交換非類似資產取得之資產之成本291 Cost of an asset acquired in exchange or part exchange for similar asset 以交換或部分交換類似資產取得之資產之成本「重要會計用語中英對照」Item Term in English Term in Chinese 292 Cost of an investment 投資成本293 Cost of conversion 加工成本294 Cost of inventories 存貨成本/ 存貨...成本295 Cost of Inventories of a Service Provider 勞務供應商存貨成本296 Cost of purchase 購買成本297 Cost plus contract 成本加成合約298 Cost recovery approach 成本回收法299 Cost-based measurement 成本基礎衡量300 Cost-plus method 成本加成法301 costs of conversion 加工成本302 Costs of disposal 處分成本303 Costs of Modifying Existing Software 修改現有軟體之成本304 Costs to sell 出售成本305 counterparty 交易對方306 country of incorporation or residence 公司註冊地或所在地之國家307 coupon 息票308 credit derivative default product 信用違約衍生商品309 credit enhancements 信用增強310 credit exposures 信用暴險311 Credit facilities 信用額度312 credit insurance contract 信用保險合約313 credit quality 信用品質314 Credit risk 信用風險315 credit spread 信用價差316 Creditors 債權人317 Creditworthiness 信用等級/ 信用程度318 criteria for recognising 認列條件/ 認列基準319 cross-reference 交互索引320 CTDs 累積換算差異數321 Cumulative preference dividends 累積特別股股利322 Cumulative Translation Differences 累積換算差異數323 Currency risk 匯率風險/ 匯兌風險324 Currency translation 外幣換算325 Currency units 貨幣單位326 Current asset 流動資產327 Current cost 現時成本328 Current cost approach 現時成本法329 Current investment 當期投資/ 本期投資330 Current liabilities 流動負債331 Current service cost 當期服務成本/ 本期服務成本332 Current tax 當期所得稅/ 本期所得稅333 Curtailment 縮減334 cushions 緩衝335 customer list 客戶名單336 database 資料庫337 Date of acquisition 取得日/ 收購日338 date of exchange 交換日339 Date of transition to IFRS 轉換至國際財務報導準則日340 Dealing securities 交易目的持有之證券341 death benefit 死亡給付342 Debt 債務343 Debt instrument 債務工具344 Debt securities 債務證券345 Decision tree 決策樹346 Decision-useful information 對決策有用之資訊347 decommissioning 除役348 decommissioning costs 除役成本349 decommissioning funds 除役基金350 decommissioning obligations 除役義務除役、復原及環境修復基金351 decommissioning, restoration andenvironmental rehabilitation funds352 Deductible temporary difference 可減除暫時性差異353 Deemed cost 認定成本354 Defer 遞延355 Deferral method 遞延法356 Deferred acquisition costs 遞延取得成本357 Deferred tax 遞延所得稅358 Deferred tax assets 遞延所得稅資產359 Deferred tax income 遞延所得稅利益360 Deferred tax liabilities 遞延所得稅負債361 Defined benefit liability 確定福利負債362 Defined benefit obligation 確定福利義務363 Defined benefit obligation (present valueof)確定福利義務(之現值) 364 Defined benefit plans 確定福利計畫365 Defined contribution plans 確定提撥計畫366 Demand deposits 活期存款367 demand feature 要求即付特性368 Demerger 分割369 Demonstrably committed 明確承諾370 deposit accounting 存款會計371 deposit component 儲蓄組成部分372 Depreciable amount 可折舊金額373 Depreciable assets 折舊性資產374 depreciated replacement cost approach 折舊後重置成本法375 Depreciation 折舊376 Depreciation methods 折舊方法377 Derecognise (a financial instrument) 除列(金融工具)378 Derecognition 除列379 Derivative 衍生(工具)380 derivative features 衍生工具特性381 Derivative financial instruments 衍生金融工具382 designated and effective hedginginstrument被指定且有效之避險工具383 determination of cost 成本之決定384 Determining whether an Arrangementcontains a Lease決定一項安排是否包含租賃385 Development 發展/ 開發386 Development costs 發展成本387 Diluted earnings per share 稀釋每股盈餘388 Dilution 稀釋389 Dilutive effect 稀釋作用/ 稀釋效果390 Dilutive potential ordinary shares 稀釋潛在普通股391 diminishing balance method 餘額遞減法392 direct insurance contract 直接保險合約393 Direct labour 直接人工394 Direct method of reporting cash flows from operating activities 以直接法報導由營業活動產生之現金流量395 direct operating expenses 直接營業費用396 directly attributable 直接可歸屬397 Directors 董事398 disaggregated information 分類資訊399 Disclose 揭露400 Disclosure 揭露401 Disclosure and Presentation 揭露與表達402 Disclosure of government assistance 政府輔助之揭露403 disclosure requirement 揭露規定銀行及類似金融機構財務報表之揭露404 Disclosures in the Financial Statements ofBanks and Similar Financial Institutions揭露－服務特許權協議405 Disclosure—Service ConcessionArrangements406 Discontinued (operations) 停業(單位)407 Discontinuing operation 停業單位408 Discount rate 折現率409 discounted basis 折現基礎410 Discounting 折現411 Discretionary participation feature 裁量參與特性412 Disposal consideration 處分對價413 Disposal group 處分群組414 Disposal plan 處分計畫415 Disposal transaction 處分交易416 dissenting opinion 反對意見417 Dividend yield 股利殖利率418 Dividends 股利419 Domain name 網域名稱420 Doubtful debts 呆帳421 Downstream transactions 順流交易422 dual listed corporation 兩地掛牌上市公司423 dual trigger contract 雙重啟動合約424 Earlier application is encouraged 鼓勵提前適用425 Earnings 盈餘/ 收益426 Earnings - diluted 盈餘─稀釋427 Earnings contingency 以盈餘為基礎之或有股份428 Earnings per Share 每股盈餘429 Earnings Per Share - Financial Instruments and Other Contracts that May Be Settled inShares 每股盈餘：得以股份交割之金融工具及其他合約430 Economic benefits 經濟效益/ 經濟利益431 Economic decision-making needs of users 使用者經濟決策之需求432 Economic life 經濟年限433 Effect of assumed conversions 假設轉換之影響434 Effective date 生效日435 Effective interest method 有效利息法436 effective interest rate 有效利率437 Effects of Changes in Foreign ExchangeRates匯率變動之影響438 Elements of cost of exploration andevaluation assets探勘及評估資產成本之要素439 Eligible for capitalisation 符合資本化條件440 Elimination of Unrealised Profits andLosses on Transactions with Associates關聯企業交易未實現損益之銷除441 Embedded derivative 嵌入式衍生工具442 emission rights 排放權443 Employee benefits 員工福利444 Employee share ownership plan 員工入股計畫445 Employee share purchase plan 員工認股計畫446 Employee turnover rates 員工離職率447 Employees and others providing similarservices員工及其他提供類似勞務之人員448 Employer payroll taxes and insurancecontributions雇主薪資稅及保險提撥449 Enactment 制定/ 通過/ 頒布/立法450 Enforcement of covenants 強制履約451 Enhanced Disclosure 加強揭露452 Enterprise 企業453 Enterprises whose shares are (not) publiclytraded股票(未)公開交易之企業454 Entity 企業/ 個體/ 主體455 entity-specific value 企業特定價值456 environmental obligations 環境義務457 equalisation provisions 平穩負債準備458 Equity 權益459 Equity - Costs of an Equity Transaction 權益：權益交易之成本460 equity accounted investment 作為權益會計處理之投資權益法會計：損失之認列461 Equity Accounting Method - Recognition ofLosses462 Equity balances 權益餘額463 Equity capital 權益資本權益薪酬福利(即股票(或股份)薪酬福利) 464 Equity compensation benefits(=Stock(=Share) compensation benefits)權益薪酬計畫(即股份(或股票)薪酬計畫) 465 Equity compensation plans (=Share(=Stock) compensation plans)466 Equity component 權益組成部分467 Equity holders 權益持有人468 Equity index 股價指數469 Equity instrument 權益工具470 Equity instrument granted 給與(之)權益工具471 equity interests 權益/ 權益所有權472 equity issue 發行權益473 Equity method 權益法474 Equity securities 權益證券權益交割之股份基礎給付交易475 Equity-settled share-based paymenttransaction476 Estimated costs 估計成本477 Estimated future cash flows 估計未來現金流量478 European share option 歐式股票選擇權評估法律形式為租賃之交易實質479 Evaluating the Substance of TransactionsInvolving the Legal Form of a Lease480 Event-driven fair value measurements 基於特定事件所衡量之公允價值481 Events After the Balance Sheet Date 資產負債表日後事項資產負債表日後發生之事項482 Events occurring after the balance sheetdate483 evidence of impairment 減損(之)證據484 Exchange difference 兌換差額485 Exchange of assets 資產交換486 Exchange rate 匯率487 exchange transaction 交換交易488 Executory contract 待履行合約489 Exemptions 豁免490 Exercise date 執行日/ 行使日/ 履約日491 Exercise of rights 行使(新股認購)權利492 Exercise price 執行價格/ 行使價格/ 履約價格493 Existing liability 既有負債494 Expected value 預計價值/ 期望值495 Expenditure 支出496 Expenses 費損(與income合用)/ 費用497 Experience account 經驗帳戶498 Experience adjustments 經驗調整(數)499 Expiry date 失效日/ 滿期日/ 到期日清楚且無保留之遵循聲明500 Explicit and unreserved statement ofcompliance501 Exploration and evaluation assets 探勘及評估資產502 Exploration and evaluation expenditures 探勘及評估支出礦產資源探勘及評估503 Exploration for and Evaluation of MineralResources504 Exposure draft 草案505 Expropriation of major assets 主要資產之徵收506 Extraordinary items 非常項目507 Face (of Financial Statements or Notes) 於(財務報表或附註)中508 Fair presentation 公允表達509 Fair value 公允價值510 Fair value hedge 公允價值避險511 Fair value measurement 公允價值衡量512 Faithful representation 忠實表述513 Fees 費(用)514 Fellow subsidiary 兄弟公司515 Fidelity bonds 誠實保險516 Fiduciary activities 受託活動517 FIFO 先進先出法518 FIFO formula 先進先出公式519 Finance lease 融資租賃520 Finance lease obligations 融資租賃負債/ 融資租賃義務521 Financial asset 金融資產522 Financial asset or financial liability at fair value through profit or loss 透過損益按公允價值衡量之金融資產或金融負債523 Financial asset or liability held for trading 持有供交易之金融資產或負債524 Financial capital 財務資本525 Financial conglomerate 金融集團526 Financial guarantee 財務保證527 Financial institution 金融機構528 Financial instruments 金融工具529 Financial Instruments: Disclosure andPresentation金融工具：揭露與表達530 Financial Instruments: Recognition andMeasurement金融工具：認列與衡量531 Financial liability 金融負債532 Financial performance 財務績效533 Financial position 財務狀況534 Financial reporting 財務報導535 Financial Reporting in HyperinflationaryEconomies高度通貨膨脹經濟下之財務報導536 Financial Reporting of Interests in JointVentures合資權益之財務報導537 Financial review 財務評述538 Financial risk 財務風險539 Financial statements 財務報表540 Financial year-to-date basis 財務年度年初至當期末基礎541 Financing activities 籌資活動542 Financing device 籌資工具543 Finished good 製成品544 Firm commitment 確定承諾545 firm purchase commitment 確定購買承諾546 firm sales contracts 確定銷售合約547 First IFRS financial statements 首份國際財務報導準則財務報表548 first-in, first-out 先進先出法549 First-time adopter 首次採用者550 First-time adoption 首次採用551 First-time Adoption of International 首次採用國際財務報導準則Financial Reporting Standards552 First-time Application 首次適用553 First-Time Application of IASs as the Primary Basis of Accounting 首次適用國際會計準則作為主要會計基礎554 Fixed asset 固定資產555 Fixed coupon rate 固定息票利率556 Fixed price contract 固定價格合約557 Fixed production overheads 固定製造費用558 Flat yield curve 水平殖利率曲線559 Floating rate 浮動利率/ 浮動匯率560 Floor 下限561 Forecast 預測562 Forecast transaction 預期交易563 Foreign currency 外幣564 foreign currency derivatives 外幣衍生工具565 Foreign currency transaction 外幣交易566 Foreign entity 國外個體567 Foreign Exchange - Capitalisation ofLosses Resulting from Severe CurrencyDevaluations外匯：貨幣重貶損失之資本化568 Foreign exchange contract 外匯合約569 Foreign Exchange Rates (外幣)匯率570 Foreign operation 國外營運機構571 Forgivable loans 免償還貸款572 Forward contract 遠期合約573 forward repurchase agreement 遠期再買回協議574 Framework 架構575 Framework for the Preparation andPresentation of Financial Statements財務報表編製及表達之架構576 Franchise fee 特許權費577 Function of expense 費用之功能578 functional currency 功能性貨幣579 Fundamental errors 基本錯誤580 Fundamental Errors and Changes inAccounting Policies基本錯誤及會計政策變動581 Funding 提供資金/ 提撥資金/ 提撥/資金582 Future cash flow 未來現金流量583 Future economic benefit 未來經濟效益584 Futures contract 期貨合約585 GAAP 一般公認會計原則586 Gain on disposal 處分利益587 Gains 利益588 General purchasing power approach 一般購買力法589 General recognition principle 一般認列原則590 Geographical segments 地區別部門591 Going concern 繼續經營592 Goodwill 商譽593 Governing board 治理理事會/ 治理董事會594 Governing body 治理單位595 Governing charter 治理章程596 Government 政府597 Government assistance 政府輔助政府輔助：與營業活動無特定關連598 Government Assistance—No SpecificRelation to Operating Activities599 Government grants 政府補助600 Government guarantee 政府保證601 Grant date 給與日602 Grants related to assets 與資產有關之補助603 Grants related to income 與收益有關之補助604 Gross investment in the lease 租賃投資總額605 Gross margin 銷貨毛利606 Gross profit 銷貨毛利607 Group 集團/ 集體集體管理(員工福利)計畫608 Group administration (employee benefit)plans609 Group insurance contract 團體保險合約610 Group of assets 資產群組611 Group of biological assets 生物資產群組612 Grouping of assets 資產(之)分組613 Guarantee 保證614 Guarantee fund 保證基金615 Guaranteed residual value 保證殘值616 Harmonise 調合617 Harvest 收成618 Hedge accounting 避險會計619 Hedge effectiveness 避險有效性620 Hedged item 被避險項目621 Hedging 避險622 Hedging instrument 避險工具623 Hedging relationship 避險關係624 Hedging reserve 避險準備625 Held for resale 持有供再出售626 Held for trading 持有供交易627 Held-to-maturity investment 持有至到期日投資628 Highly probable 高度很有可能629 Hire-purchase contract 租購合約630 Historical cost 歷史成本631 Historical loss experience 歷史損失經驗632 Historical summaries 歷史性彙總(資訊)633 Holding company 控股公司634 Host contract 主契約635 Host instrument 主工具636 Hybrid instrument 混合工具637 Hyperinflation 高度通貨膨脹638 Hyperinflationary economies 高度通貨膨脹經濟639 IAS 國際會計準則640 IASC 國際會計準則委員會641 IASC Foundation Constitution 國際會計準則委員會基金會章程642 IASCF 國際會計準則委員會基金會643 Identifiable asset 可辨認資產644 IFAC 國際會計團體聯合會645 IFRIC 國際財務報導解釋委員會/國際財務報導解釋646 IFRS 國際財務報導準則647 IFRS-compliant 遵循國際財務報導準則648 Impairment 減損649 Impairment loss 減損損失650 Impairment of Assets 資產減損651 Impairment test 減損測試652 Implementation Guidance 施行指引653 Import duties 進口稅捐654 Impracticability exemption 實務上不可行之豁免655 Impracticable 實務上不可行/ 不切實際656 Imputed rate of interest 設算利率657 In the money 價內658 Inception of the Lease 租賃開始日659 Incidental income 非主要收益660 incidental operations 非主要營運661 Income 收益662 Income approach 收益法/ 損益法663 Income statement = Statement of income 損益表664 Income tax 所得稅665 income tax expense 所得稅費用666 Income Taxes 所得稅667 Income Taxes—Changes in the Tax Statusof an Enterprise or its Shareholders所得稅：企業或其股東之納稅狀況改變668 Income Taxes—Recovery of RevaluedNon-Depreciable Assets所得稅：重估價非折舊性資產之回收669 Increasing Rate Preference Shares 股利遞增特別股670 Incremental share 增額股數671 Indicator [of impairment] (減損)跡象672 Indirect method of reporting cash flows from operating activities 以間接法報導由營業活動產生之現金流量673 individual asset 個別資產674 individual financial statements 個別財務報表675 Induced conversion 誘導轉換676 Industry segments 產業部門677 Inflation 通貨膨脹678 Information Reflecting the Effects ofChanging Prices反映價格變動影響之資訊679 initial classification 原始分類680 Initial Direct Costs 原始直接成本681 Initial disclosure event (for a discontinuingoperation)(停業單位之)原始揭露事件682 Initial measurement 原始衡量683 Initial public offering 初次上市櫃684 Initial recognition 原始認列685 in-substance defeasance 視同清償686 Insurable interest 可保利益687 Insurance agency commissions 保險代理佣金688 Insurance assets 保險資產689 Insurance company 保險公司690 Insurance contract 保險合約691 Insurance Contracts 保險合約692 Insurance enterprise 保險企業693 Insurance liability 保險負債694 Insurance obligations 保險義務695 Insurance risk 保險風險696 Insurance swaps 保險交換697 Insured event 保險事件698 Insurer 保險人699 Intangible asset 無形資產700 Intangible Assets 無形資產701 Intangible Assets—Web Site Costs 無形資產：網站成本702 Integral foreign operation 整合性國外營運機構703 Interest 利息/ 利益/ 權益704 Interest cost (for an employee benefit plan) 利息成本(員工福利計畫) 705 Interest rate implicit in a lease 租賃隱含利率706 Interest rate implicit in the lease 租賃隱含利率707 Interest rate risk 利率風險708 Interest rate strip 分割利息債券709 Interest rate swap 利率交換710 interest-only strip 分割利息債券711 Interests in Joint Ventures 合資權益712 Interim financial report 期中財務報告713 Interim Financial Reporting 期中財務報導714 Interim financial statements 期中財務報表715 Interim period 期中期間716 internal rate of return 內部報酬率717 Internal risk transfer 內部風險移轉718 Internally generated 內部產生719 Internally generated goodwill 內部產生之商譽720 International Accounting Standard 國際會計準則國際會計準則委員會721 International Accounting StandardsCommittee國際會計準則委員會基金會722 International Accounting StandardsCommittee Foundation723 International Federation of Accountants 國際會計團體聯合會國際財務報導解釋委員會724 International Financial ReportingInterpretations Committee725 International Financial Reporting Standard 國際財務報導準則726 Intragroup 集團內/ 內部727 Intrinsic value 內含價值728 Introduction of the Euro 引入歐元729 Inventories 存貨730 investee 被投資者/ 被投資公司731 Investing activities 投資活動732 Investment 投資733 Investment contract 投資合約734 Investment enterprise 投資企業735 investment grade 投資等級736 Investment performance 投資績效737 Investment Property 投資性不動產738 Investment securities 投資證券739 Investment tax credits 投資抵減740 Investment-linked insurance funds 投資連結之保險基金741 Investments in Associates 投資關聯企業742 Investor 投資者/ 投資公司743 Investor in a joint venture 合資投資者/ 合資投資公司744 investor-owned entity 投資者擁有之個體/ 投資者擁有之企業745 Involuntary liquidation 非自願性清算746 irrevocable commitments 不可撤銷之承諾747 Issued capital 發行股本748 Issued shares 發行股份749 Issuing entity 發行個體/ 發行企業750 Item 項目。

国际会计准则中英对照(去 Logo)精编版

The financial statements are normally prepared on the assumption that an entity is a going concern and will continue in operation for the foreseeable future.
IFRS and IAS Summaries（2011）《国际财务报告准则》及《国际会计准则》
摘要（2011）
This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards. 本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。涉及相关要求必须遵照《国际财务报告准则》。
1
2011
and potential investors, lenders and other creditors cannot require reporting entities to provide information directly to them and must rely on general purpose financial reports for much of the financial information they need. Consequently, they are the primary users to whom general purpose financial reports are directed.

国际会计准则中英对照(去 Logo)

IFRS and IAS Summaries（2011）《国际财务报告准则》及《国际会计准则》摘要（2011）This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。

涉及相关要求必须遵照《国际财务报告准则》。

中英文对照 English with Chinese TranslationIFRS and IAS Summaries（2011）《国际财务报告准则》及《国际会计准则》摘要（2011）This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。

涉及相关要求必须遵照《国际财务报告准则》。

The Conceptual Framework for Financial Reporting 2011 as issued at 1 January 2011财务报告的概念框架2011截至2011年1月1日发布This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to the Conceptual Framework for Financial Reporting 2010.本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。

会计原则中英对照

会计原则中英对照The purpose of accounting is to provide information that can be useful for economic decision-making. For this purpose， we should have certain accounting principles that provide guidelines and a common ground to practice accounting and to communicate accounting information effectively. The most important principles are as follows：-Accrual -Historical cost -Realization -Matching -Conservation -Objectivity -Full-Disclosure -Consistency -Materiality The Accrual Principle The accrual principle holds that profit (or loss) is the difference between revenues and expensed for a period. It is not the difference between the cash receipts and cash payment for the same period. This principle complements the realization and the matching principles. According to it， the process of determining profit (or loss) is based on the accrual basis that is quite different from the cash basis.The accrual basis recognizes the impact of transactions on the financial statements in time periods when revenues and expenses occur. That is， revenues are recorded as they are earned and expenses are recorded as they are incurred. In contrast，the cash basis recognizes the impact of transactions on the financial statements only when cash is received of disbursed.会计的目标是提供有益经济决策的信息。

【中英对照名言警句】国际会计准则中英对照

【中英对照名言警句】国际会计准则中英对照各位读友大家好，此文档由网络收集而来，欢迎您下载，谢谢很多人爱好收集、抄录名言警句，摘抄中英对照的名言警句有利于两种语言文化的学习。

以下是小编为你分享的中英对照名言警句内容，希望对你有帮助!中英对照名言警句推荐我们奋力前行，小舟逆水而上，不断地被浪潮推回到过去。

We strive to move forward, while on the boat under wave of being pushed back to the past.这世间有太多巧合，太多错过，最正确的正确，是遇见你。

This world there is too much coincidence, too much miss, the right,right is to meet you.仅仅一个月的时间，你就变了，真是衣不如新，人不如故。

Just a month of time, you have changed, is really a garment not as good as new, people are not the same.生命是非常美好的，如果生活中充满了非常有趣的人的话。

The most precious thing is not you have substance, but accompany in people around you.爱和承诺，像指环和花朵，用一生守候，等待幸福旳结果。

国际会计术语英汉对照

国际会计术语英汉对照2017国际会计术语英汉对照导语：在报关工作中，我们会经常需要用上一些会计类的专业英语术语，但是这些术语你都会拼写吗?店铺已经为大家整理好了相关内容了，大家一起来看看吧。

Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰Account 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 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Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩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。

国际会计准则

很多人爱好收集、抄录名言警句，摘抄中英对照的名言警句有利于两种语言文化的学习。

以下是为你分享的中英对照名言警句内容，希望对你有帮助!中英对照名言警句推荐我们奋力前行，小舟逆水而上，不断地被浪潮推回到过去。

We strive to move forward, while on the boat under wave of being pushed back to the past.这世间有太多巧合，太多错过，最正确的正确，是遇见你。

This world there is too much coincidence, too much miss, the right, right is to meet you.仅仅一个月的时间，你就变了，真是衣不如新，人不如故。

Just a month of time, you have changed, is really a garment not as good as new,people are not the same.生命是非常美好的，如果生活中充满了非常有趣的人的话。

Life is happier if it is full of pretty people.分手后最伤人的话是祝你幸福，最感人的话是闹够了没有!After break up is the most hurtful things I wish you happiness,the most touching words is horsed around long enough!最宝贵的东西不是你拥有的物质，而是陪伴在你身边的人。

爱和承诺，像指环和花朵，用一生守候，等待幸福旳结果。

两个人相爱，最终会变成一种亲情，我们这变了质的爱情。

生活不是一个需要解决的问题，而是一种需要经历的现实。

Life is not a problem to solve, but a reality to be experienced.把头发留长，不烫卷，不使用者哩水等让头发变硬的东东。

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