会计专业基础英语

U n i t4A c c o u n t i n g PART I Fundamentals to Accounting

第一部分会计基本原理

[?'ka?nt??]n. 会计

system复式记账法

2-1 Dr.(Debit) 借记

2-2 Cr.(Credit) 贷记

basic assumption会计基本假设

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

[?'kr??l] 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

policies会计政策

over form实质重于形式

elements会计要素

[rek?g'n??(?)n] n. 确认

13-1 initial recognition [rek?g'n??(?)n] 初始确认【讲解】

recognize ['r?k?g'na?z] v. 确认

['me??m(?)nt] n. 计量

14-1 subsequent ['s?bs?kw(?)nt] measurement 后续计量 ['?set] n. 资产

[la??'b?l?t?] n. 负债

’ equity所有者权益

’s equity股东权益

[?k'spens; ek-] n. 费用

['pr?f?t] n. 利润

[r?'z?dj??l] equity剩余权益

claim剩余索取权

['k?p?t(?)l] n. 资本

[ɡeinz] n. 利得

[l?s] n. 损失

earnings留存收益

premium股本溢价

cost历史成本

【讲解】

historical [h?'st?r?k(?)l] adj. 历史的,历史上的

historic [h?'st?r?k] adj. 有历史意义的,历史上着名的

28-1 replacement [r?'ple?sm(?)nt] cost 重置成本

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 Statement of changes in owners’equity (or shareholders’equity) 所有者权益（股东权益）变动表

29-4 notes [n??ts] n. 附注

PART II Financial Assets*

第二部分金融资产*

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 to 引起，导致

on hand 库存现金

deposits [d?'p?z?t] 银行存款

R, account receivable应收账款

receivable应收票据

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??(?)n]n. 报价

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

liability金融负债

costs交易费用

43-1 incremental external cost 新增的外部费用

【讲解】

incremental [?nkr?'m?ntl] 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公允价值变动损益

investments持有至到期投资

cost摊余成本

【讲解】

amortized [?'m?:taizd]adj. 分期偿还的,已摊销的

interest rate实际利率

[l??n] n. 贷款

[ri'si:v?blz] 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 transfer of a part of the financial asset 金融资产部分转移

[di?'rek?g'n???n] n. 终止确认，撤销承认

54-1 derecognize [di?'rek?gna?z] 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部分。

【讲解】

（1）前缀de-，意为“除去、取消、否定、非、相反”

（2）discharge [d?s't?ɑ?d?] n. 排放，卸货，解雇 v. 解雇，写下，免除

（3）cancel ['k?ns(?)l] n. n.取消 v. 取消，删去

PART III Inventory