国际会计(双语)Business-combination
会计英文词汇
会计词汇:采编: 卢丽虹国际会计术语英汉对照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 本钱会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准那么委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原那么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 本钱原那么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 帐户政治风险political risk再开票中心re-invoicing center现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting提前与延期支付Leads and Lags特许权使用管理费fees and royalties跨国资本本钱的计算the cost of capital for foreign investments跨国运转资本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managing translation exposure国际投资决策会计foreign project appraisal国际投资决策会计foreign project appraisal国际存货管理international inventory management股利转移dividend remittances公司内部贷款inter-company loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value配比原那么matching旅游、饮食效劳企业会计accounting of tourism and service施工企业会计accounting of construction enterprises民航运输企业会计accounting of civil aviation transportation enterprises企业会计business accounting商品流通企业会计accounting of commercial enterprises权责发生制原那么accrual basis农业会计accounting of agricultural enterprises实现原那么realization principle历史本钱原那么principle of historical cost外商投资企业会计accounting of enterprises with foreign investment通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equity所有者权益owners equity实质量于形式substance over form修正性惯例principle of exceptions信息系统论information system perspective相关性原那么relevance微观会计micro-accounting客观性原那么objectivity可比性原那么comparability谨慎性原那么prudence金融企业会计accounting of financial institutions交通运输企业会计accounting of communication and transportation enterprises 建设单位会计accounting of construction units记账本位币recording currency计量属性measurement attributes及时性原那么timeliness货币计量monetary measurement会计准那么accounting standards会计主体accounting entity会计职业道德accounting professional ethics会计职能functions of accounting会计预测accounting forecasting会计要素accounting elements会计研究accounting research会计学科体系accounting science system会计学accounting会计信息accounting information会计任务targets of accounting activities会计人员accounting personnel会计确认accounting recognition会计目标accounting objective会计理论结构theoretical structure of accounting会计理论accounting theory会计控制accounting control会计决策accounting decision making会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment会计核算financial accounting会计管理体制system of accounting administration会计分期accounting periods会计对象accounting object会计等式accounting equation会计本质nature of accounting会计报表accounting statements宏观会计macro-accounting会计accounting汇总报表combination statements划分资本性支出与收益性支出原那么distinguishment between capital expenditure and revenue expenditure合并报表consolidated financial statements管理活动论management activities perspective管理会计management accounting管理工具论management tool perspective股份制企业会计accounting of stock companies公认会计原那么generally accepted accounting principle, GAAP公共会计public accounting工业会计accounting of industrial enterprises个别报表individual statements高新技术企业会计accounting of high technology enterprises负债liability费用expense反应价值feedback value对外经济合作企业会计accounting of foreign economic cooperation enter prises 对外报表external statements对内报表internal statements一致性原那么consistency艺术论art perspective房地产开发企业会计accounting of real estate enterprises邮电通信企业会计accounting of post and telecommunication enterprises预测价值forecast value真实与公允true and fair view持续经营going concern本钱报表cost statement财务会计原那么financial accounting principles财务会计概念框架financial accounting conceptual framework财务会计financial accounting政府及非营利组织会计governmental and non-profit organization accounting重要性原那么materiality专用报表special purpose financial statements资产assets资金funds资金运动funds movement财务报告financial report财务报表要素elements of financial statements财务报表financial statements币值稳定假设constant-dollar assumption保险企业会计accounting of insurance companies收入确实认recognition of revenue公司债券发行价格corporate bond issuing price固定资产折旧depreciation of fixed assets可转换债券convertible bonds公司债券利息摊销加速折旧法accelerated depreciation methods营业外收支净额公司债券利率interest rate on debenture应收账款出借assignment of accounts receivable无担保债券debenture bonds后进先出法last-in, first-out, LIFO其他货币资金应付票据贴现discount on notes payable先进先出去first-in, first-out缩写FIFO在发建工程constructions in process固定资产更换与改进improvements and replacements of fixed assets 实地盘存制periodic inventory system收益总括观点all-inclusive concept of income损益表法可变现净值法net realizable value应付福利费根本业务利润固定资产扩建additions of fixed assets应收账款出售sale or factoring of accounts receivable或有负债contingent liability销货退回与折让sales returns and allowances零售价格法retail method现金折扣cash discount特定履行法其他业务利润公司债券bonds payable销售法sale method应付票据notes payable认股权stock rights固定资产修理repairs and maintenance of fixed assets有担保债券mortgage bonds销售费用selling expenses应付股利dividends payable应收票据notes receivable无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities生产法production method方案本钱核算废弃和生置法retirement and replacement method盘存法inventory method流动资产current assets购货折扣purchases discounts商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income预提费用股本capital stock公司债券归还redemption of bonds坏账bad debts固定资产重估价revaluations of fixed assets银行存款cash in bank固定资产fixed assets利润总额利益分配profit distribution应计费用accrued expense商标权trademarks and trade names全部履行法净利润net income应付利润profit payable未分配利润收益债券income bonds货币资金利息资本化capitalization of interests公益金工程物资预付账款advance to supplier其他应收款other receivables现金cash预收账款公司债券发行corporate bond floatation应付工资wages payable实收资本paid-in capital盈余公积surplus reserves管理费用土地使用权股利dividend应交税金taxes payable负商誉negative goodwill费用确实认recognition of expense短期投资temporary investment短期借款short-term loans递延资产deferred charges低值易耗品当期经营观点current operating concept of income 待摊费用待核销基建支出[旧]待处理流动资产损失待处理固定资产损失存货销售的影响effects of inventory errors折旧[旧]折旧方法depreciation method折旧率depreciation rate支出payment直线法straight-line职工福利基金welfare fund专项拨款【旧】专利权patents住房基金housing fund重置本钱法replacement costing专项物资[旧]专项资产【旧】专有技术know-how专营权franchises资本公积capital reserves资产负债表balance sheet资金占用和资金来源[旧]自然资源natural resources存货inventory车间经费【旧】偿债基金sinking fund长期应付款long-term payables长期投资long-term investments长期借款long-term loans长期负债long-term liability of long-term debt财务费用financing expenses拨定留存收益appropriated retained earnings标准本钱法standard costing变动本钱法variable costing比例履行法包装物版权copyrights汇总原始凭证cumulative source document汇总记账凭证核算形式bookkeeping procedure using summary vouchers 工作底稿working paper复式记账凭证multiple account titles voucher复式记账法Double entry bookkeeping复合分录compound entry划线更正法correction by drawing a straight ling汇总原始凭证cumulative source document会计凭证accounting documents会计科目表chart of accounts会计科目account title红字更正法correction by using red ink会计核算形式bookkeeping procedures过账posting会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book集合分配账户clearing accounts计价比照账户matching accounts记账方法bookkeeping methods记账规那么recording rules记账凭证voucher记账凭证核算形式Bookkeeping procedure using vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary 简单分录simple entry结算账户settlement accounts结账closing account结账分录closing entry借贷记账法debit-credit bookkeeping局部清查partial check卡片式账簿card book跨期摊提账户inter-period allocation accounts累计凭证multiple-record document联合账簿compound book明细分类账簿subsidiary ledger明细分类账户subsidiary account盘存账存inventory accounts平行登记parallel recording全面清查complete check日记总账combined journal and ledger日记总账核算形式bookkeeping procedure using summarized journal三式记账法triple-entry bookkeeping实账户real accounts试算表trial balance试算平衡trial balancing收付记账法receipts-payment bookkeeping收款凭证receipt voucher损益表账户income statement accounts通用记账凭证general purpose voucher通用日记账核算形式bookkeeping procedure using general journal外来原始凭证source document from outside现金日记账cash journal虚账户nominal accounts序时账簿book of chronological entry一次凭证single-record document银行存款日记账deposit journal永续盘存制perpetual inventory system原始凭证source document暂记账户suspense accounts增减记账法increase-decrease bookkeeping债权结算账户accounts for settlement of claim债权债务结算账户accounts for settlement of claim and debt债务结算账户accounts for settlement of debt账户account账户编号Account number账户对应关系debit-credit relationship账项调整adjustment of account专用记账凭证special-purpose voucher转回分录reversing entry资金来源账户accounts of sources of funds资产负债账户balance sheet accounts转账凭证transfer voucher资金运用账户accounts of applications of funds自制原始凭证internal source document总分类账簿general ledger总分类账户general account附加账户adjunct accounts付款凭证payment voucher分类账簿ledger多栏式日记账核算形式bookkeeping procedure using columnar journal 对账checking对应账户corresponding accounts定期清查Periodic checking method定期盘存制periodic inventory system订本式账簿bound book调整账户adjustment accounts调整分录adjusting journal entry单式记账凭证single account title voucher单式记账法single-entry bookkeeping附属账户Secondary accounts本钱计算账户costing accounts财产清查physical inventory簿记bookkeeping不定期清查non-periodic checking method补充登记法correction by extra recording表外账户off-balance sheet accounts备抵账户provision accounts备抵附加账户provision and adjunct accounts备查账簿memorandum。
财会专业英语 中英文对照
AAbsorption costing 完全成本法Accelerated Depreciation Method 加速折旧法Account 科目，账户Account form 账户式Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting cycle 会计循环Accounting equation 会计等式资产 Assets= 负债 Liabilities + 所有者权益Owner’s EquityAccounting period concept 会计期间Accounting system 会计制度Account payable subsidiary ledger 应付款明细分类账Accounts receivable analysis 应收账款分析Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis accounting 应记制，债权发生制Accrued expenses 应记费用Accrued revenues 应记收入Accumulated depreciation 累计折旧Accumulated other comprehensive income 累计其他综合收入Activity base drive 作业基础/动因Activity-based costing ABC 作业成本计算法Adjusted trial balance调整后试算平衡表Adjusting entries调整分录Adjusting process调整过程Administrative expenses general expenses管理费用一般费用Aging the receivables应收账款账龄分析Allowance for doubtful accounts 坏账准备Allowance method备抵法Amortization摊销Annuity年金Assets资产Available-for-sale securities可供出售证券Average inventory cost flow method 平均库存成本流法Average cost method平均成本法Average rate of return平均回报率BBad debt expense 坏账费用Balance of the account账户余额Balance sheet资产负债表Balanced scorecard平衡记分卡Bank reconciliation银行存款余额调节表Bank statement 银行报表Bond债券Bond indenture债券契约Book value账面价值Book value of the asset资产的账面价值Boot补价Break-even point盈亏临界点Budget预算Budget performance report预算业绩报告Budgetary slack预算松弛Budgeted variable factory overhead 预算变量工厂开销Business企业Business combination 企业合并Business entity concept企业主体概念Business stakeholder企业利益相关者Business strategy企业战略Business transaction经济业务CCapital account 资本性账户Capital expenditures资本性支出Capital expenditures budget资本支出预算Capital investment analysis资本投资分析Capital leases资本性租赁Capital rationing资本分配Carrying amount账面金额Cash现金Cash basis of accounting现金制；收付实现制Cash budget现金预算Cash dividend现金股利Cash equivalents现金等价物Cash flow per share 每股现金流量Cash flows from financing activities筹资活动现金流量Cash flows from investing activities投资活动现金流量Cash flows from operating activities经营活动现金流量Cash payback period现金回收期Cash payments journal现金付款日记账Cash receipts journal现金收款日记账Cash short and over account现金余缺账户Certified public accountant CPA注册会计师Chart of accounts会计科目表Clearing account 清理账户Closing entries结账分录Closing process结账程序Closing the books 结账Common stock普通股Common-size statement通用报表Compensating balance 补偿性余额Comprehensive income全面收益Consigned inventory 寄售库存Consignee 收货人承销人Consignor 发货人寄件人Consolidated financial statements合并财务报表Contingent liabilities 不确定债务Continuous budgeting滚动预算Continuous process improvement 持续过程改进Contra accountor contra asset account抵减账户Contract rate约定利率Contribution margin 贡献毛益Contribution margin ratio贡献毛益率Contribution margin ratio 边际贡献率Controllable expenses可控费用Controllable revenues 可控收入Controllable variance可控差异Controller主计长Controlling 管理控制Controlling account控制账户Conversion costs加工成本Copyright版权Corporation公司Correcting journal entry 调整分录Cost成本Cost accounting system成本会计系统Cost allocation成本分配Cost behavior成本性态Cost center成本中心Cost concept 成本概念Cost method 成本法Cost object 成本对象Cost of finished goods available 已完工产品的成本Cost of goods manufactured 产品成本Cost of goods sold产品销售成本Cost of goods sold budget产品销售成本预算Cost of merchandise sold商品销售成本：商业企业所销售商品的成本。
财务报告及其披露词汇翻译
《国际会计准则指南》英文词汇本词汇表涵盖了国际会计准则委员会的词汇表，经许可包括在其中。
同时也包括在其他会计文献中出现的会计术语。
读者应注意：如果要求给出某一术语的准确定义，特别是当上下文可能影响对特定词汇的理解，应阅读特定准则。
译文中的黑体字表明该术语已在本词汇表中其他地方给已定义。
Absorption costing摊配成本计算法：是一种在存货的成本中包括一定比例的变动成本和固定成本的计算方法。
固定成本的分摊以正常营运能力为基础。
Accounting concepts会计概念指企业编制财务报表（Financial Statement）所依据的基本假设。
Accounting income会计收益指损益表中所列示的某一会计期间的总收益（Income）或亏损（Loss），包括非常项目（Extraordinary），但未扣除所得税费用或加上所得税节省。
Accounting method会计方法见会计程序（Accounting Procedure）。
Accounting policies会计政策指企业编制财务报表（Financial Statement）时所采用的特定原则、基础、惯例、规则和做法。
Accounting principles会计原则是关于经济信息的计量、分类和说明以及通过财务报表（Financial Statement）传递企业财务成果时的指导原则。
Accounting procedures会计程序企业应用会计原则（Accounting Principle）时所采用的方法。
Accounting profit会计利润某一会计期间未扣减所得税之前的净收益或净亏损。
Accounting standards会计准则经准则制定机构正式确认的会计原则（Accounting Principle）。
Accounts payable应付帐款指因购买商品或接受劳务而应支付给其他企业的货币性负债（Liability）。
国际会计大纲教案初稿
国际会计大纲教案初稿一、引言1. 课程目标：使学生了解国际会计的基本概念、原则和准则，掌握国际会计的主要科目和报表，培养学生具备国际会计分析和应用能力。
2. 课程内容：本课程主要包括国际会计的基本概念、国际财务报告准则、货币单位与汇率、跨国公司会计、国际税务等内容。
3. 教学方法：采用讲授、案例分析、小组讨论等教学方法，激发学生思考，提高学生实践能力。
二、国际会计的基本概念1. 国际会计的定义：国际会计是指在跨国经济活动中，按照国际会计准则和惯例进行的会计确认、计量、报告和分析。
2. 国际会计的目的：提供有关跨国企业财务状况、经营成果和现金流量等信息，为各方用户提供决策依据。
3. 国际会计的特点：统一性、国际性、复杂性、动态性。
三、国际财务报告准则（IFRS）1. IFRS的背景和发展：介绍IFRS的起源、发展和在全球范围内的应用情况。
2. IFRS的主要内容：概述IFRS的主要章节和规定，如资产、负债、收入、费用、现金流量等。
3. IFRS与我国会计准则的比较：分析IFRS与我国会计准则的异同，提高学生对国际会计准则的理解和应用能力。
四、货币单位与汇率1. 货币单位：介绍货币单位的概念、功能和分类，如本位币、辅币、外币等。
2. 汇率：解释汇率的定义、种类和作用，分析汇率变动的影响因素，如供求关系、利率、通货膨胀等。
3. 外币会计：介绍外币会计的处理方法，如外币交易、外币报表的转换和分析。
五、跨国公司会计1. 跨国公司的概念和类型：介绍跨国公司的定义、特点和类型，如直接投资、间接投资、跨国并购等。
2. 跨国公司会计的处理原则：阐述跨国公司会计的处理原则，如一致性、连续性、真实性等。
3. 跨国公司会计的主要问题：分析跨国公司会计面临的主要问题，如货币兑换、转移定价、税收筹划等。
六、国际税务1. 国际税收的基本概念：介绍国际税收的定义、目的和作用，分析国际税收的主要税种，如所得税、增值税等。
2. 国际税收协定：阐述国际税收协定的概念、类型和作用，介绍国际税收协定的主要条款，如避免双重征税、转让定价等。
英汉国际会计准则词汇表 trados必备 翻译好帮手~~~~~~
Englisha group of enterprisesaccelerating dividendaccounting assumptionaccounting estimatesaccounting foraccounting incomeaccounting periodaccounting policiesaccounting profitaccounting treatmentaccrualaccrual basisaccrual for employeeaccrued liabilitiesaccumulated amortizationaccumulated exchange differenceaccumulated profits or lossesaccumulating compensated absencesacquireeacquireracquisitionacquisition feeactive marketactual rateactuarial assumptionsactuarial gains and lossesacruarial present value of promised benefitsactuarial present value of promised retirement benefit actuarial reportactuarial techniqueactuarial valuationactuaryadditionaladditional considerationadministrative expensesadvanceaggregateaggregate valueallocateallowanceallowed alternative treatmentamortizationamortization methodamortization periodamortized costamountamount recoverableancillary costsannual reportanticipated futuer transactionsanti-dilutiveappropriationarm's length transactionasking priceassessassetassignmentassociateattributableauthorised for issueavailable-for-saleaverage carrying amountaverage ratebalance between benefit and costbalance sheetbalance sheet ratebalance sheet liability methodbank overdraftsbasic earnings per sharebeginning of the periodbenchmark treatmentsbeneficiarybest estimatebid bondsbid pricebillsbinding sale agreementboard of directorsbonusbonus issuebonus planborrowing aggreementsborrowing costbottom-up testbranchbrokeragebusiness combinationbusiness combination which is an acquisition business segmentbuy backbuying segmentcall optioncallablecallable debtcapcapitalcapital approachcapital asset pricing modelcapital commitmentcapital contributionscapital gaincapital maintenancecapital trasactionscapitalisationcapitalization issuescapitalization ratecarry forwardcarry forward of unused tax creditcarry forward of unused tax lossescarrying amountcarrying back a tax losscashcash basiscash equivalentscash flowcash flow riskcash flow statementscash generating unitcash in bankscash inflowcash on handcash outflowcertificates of depositchanges in accounting policieschanges in financial positioncharge againstchief executive officerclass of assetsclassificationclearing houseclosing ratecollateralcollateralised borrowingcollectabilitycollection costcombination of sharescombinecombined entitycombined resultcombining and segmenting construction contract combining enterprisecommissioncommitmentcommitment feecommodity contractcommodity future contractcmmodity-based contractcommon sharecomparabilitycomparable unconrolled price method comparative periodcompensated absencescompensationcompound instrumentcomputer softwareconcentration of credit riskconsiderationconsistencyconsolidated balance sheetconsolidated financial statementsconsolidated groupconsolidated income statementconsolidationconsolidation of sharesconsolidation procedureconstant rate of returnconstruction contractconstruction overheadconstructive 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approachcurrent cost financial statements current interest ratecurrent investmentscurrent liabilitiescurrent periodcurrent salary approchcurrent service costcurrent taxcurtailmentcustomer loyaltydate of acquisitiondate of contributiondate of the reportdate of the valuationday-to-day activitydealing securitiesdebt defaultdebt instrumentdebt securitydebt-equity ratiodeclinedeductible temporary differences defaultdeferral methoddeferred compensationdeferred compensation arrangement deferred foreign exchange gain or loss deferred incomedeferred paymentdeferred payment termsdeferred revenuedeferred tax assetdeferred tax liabilitiesdeferred taxesdefined benefit liabilitydefined benefit obligationdefined benefit plansdefined contribution plansdegree of comparabilitydeliverydemand depositsdemonstrably committeddeposit withdrawaldepreciable amountdepreciable assetdepreciationdepreciation methoddepreciation ratederecognise(a financial instrument) derecognitionderivate financial instruments derivativedevelopment costdevelopment expenditure development phrasediluted earnings per sharedilutivedilutive optiondilutive potential ordinary shares diminishing balance methoddirect effectdirect increment costdirect investmentdirect labordirector methoddirect relationshipdirectly attributable expenditure dischargedisclosedisosurediscontinued operations disecontinuing operationdiscountdiscount ratedisposaldisposal considerationdisposal of subsidiariesdisposalsdistress saledistributiondistribution costsdividend incomedividend receivabledividend yielddividendsdividends policydocumentary creditdownstream transactionsearningsearnings per shareearnings-generating capacity economic benefitseconomic lifeeconomic performanceeffective dateeffective intesest methodeffective yieldeliminateembedded derivativeemployee benefitemployee benefit costemployee share ownership plan employment termination indemnityend of the periodentityequityaquity capitalequity compensation benefitsequity compensation plansequity financial instrumentequity instrumentsequity issueequity methodequity securitiesestimated valueevalateevents after the balance sheet dateexchange rateexchange controlsexchange differencesexchange lossexchange of assetsexecutionexecutory contractexercise dateexercise priceexisting useexpected growth rateexpected valueexpenditures carried forwordexpensesexperience adjustmentsexpiryexpiry dateexplanatory notesexplorationexposureex-rightsextend the termexternal customerextinguishextinguishment of debtextractionextraordinary itemsface of the balance sheetface of the income statementfair presentationfair valuefaithful representationfeefellow subsidiaryFIFO formulafinance chargefinance costsfinance incomefinance leasefinancial asset or liability held for trading financial assetsfinancial budgetingfinancial guaranteefinancial institutionfinancial instrumentfinancial interestfinancial liabilityfinancial or fiscal aidsfinancial performancefinancial policyfinancial positionfinancial reportfinancial reportingfinancial reviewfinancial rightsfinancial statementsfinancial structurefinancial supportfinancial yearfinancial year-to date basisfinancing activitiesfinancing arrangementfinancing devicefinished goodsfirm commitmentfirm purchase contractfirm sales contractfiscal policyfixed price contractfixed production overheadsfixed redemption valuefloating ratefloorforced transactionforeign activityforeign currencyforeign currency borrowingforeign currency hedgingforeign currency translationforeign entityforeign exchange gains and lossesforeign operationforeseeable lifeforgivable loansforward contractframeworkfranchise feefranchiseefranchisesfranchisorfrequency of actuarial valustionfull paidfundamental errorsfunding policyfunding riskfunds held for customersfurther costsfuture economic benefitsfuture contractgainsgeneral administrative expensegeneral disclosures(in financial statements) general price levelgeneral purchasing power approachgeneral purpose financial statementsgeneral salarygeographical segmentsgoing concerngoodwillgovernment assistancegovernment grantsgovernment procurementgrants related to assertsgrants related to incomegross carrying amountgross investment in the leasegross margin on salegross profitgroup administration pland(employee benefit) guarateed residual valueheadingshead-office expenseshedge accountinghedge effectivenesshedge itemhedginghedging instrumentheld for tradingheld-to-maturity investmenthire-purchase contracthistorical costhistorical cost systemhold harmless agreementholding companyhost contracthyperinflationhyperinflationary economyidentifiabilityidentifiable assertidentification of asserts and liabilitiesidentifyimmaterialimpairmentimpairment lossimpair of assetsimputed costimputed rate of interestincentiveinception of a leaseincidenceincomeincome approachincome from associatesincome statementincome statement liability methodincome taxincome tax assetsincome tax lawincome tax liabilitiesincome-producing assetsincremental borrowing rate of interest(lessee's) incremental shareindemnity claueseindirect methodindividual assetindividual liabilityinitial carrying valueinitial disclosure event(for a discontinuing operation) initial measurementinitial recognitioninsurance conractinsurance premiuminsurerintangible assetsintest cost (for an employee benefit plan)interest in joint venturesinterest incomeinterest or non-interest-bearing liabilities and provisions interest rate capsinterest rate callarsinterest rate floorsinterest rate implicit in a leaseinterest rate riskinterest rate swapinterest receivableinterest-bearing liabilityinterim financial reportinterim periodinternal management structureinternal organizational structureinternal profitinternally reported segmentinternally generated goodwilInternational Accounting Standard(IAS) International Accounting Standards Committee(IASC) intra-group transactioninventoriesinvesting activitiesinvesting enterpriseinvestmentinvestment earninginvestment performanceinvestment propertiesinvestment securitiesinvestment tax creditinvestor in a joint ventureinvoluntary liquidationissue of shareissued capitalitemjoint controljoint ownershipjoint productjoint venturejoint venture activitiesjoint venture agreementjointly controlled assetsjointly controlled entityjointly controlled operationjurisdictionlabourleaselease termlegal adviserlegal costslegal entitylegal mergerlegal obligationlegally enforceable rightlenderlender's returnlesseelessorletter of creditlevel yieldleveraged leaseliabilityliability methodlicenselicense feelicenseelicensing agreementlicensorlife insurance enterpriseLIFO formulaline-by-line reporting formatline-itemsliquidationliquidityliquidity riskloan syndication feeloan and receivables originated by the enterpriselong-term assetlong-term investmentlong-term loanlong-term receivableslosseslower of cost and market value maintenancemajority interestmanagementmandatory redemptionmanufacturing licencesmarginmarket interest ratemarket riskmarket valuemarketablemarketable securitiesmarketing rightmaster netting arrangement mastheadsmatchmatching conceptmatching of cost with revenues materalitymatrix appraochmatrix presentationmaturitymeasurementmeaurementmeasurement basesmedical costmergermineral extraction industries mineral rightminimum componentsminimum lease paymentsminority interestsmonetary assetsmonetary financial assetmonetary itemsmore likely than notmortgage servicing rightsmulti-employer(benefit) plans mutual fundsnature of expense methodnegative goodwillnegotiable papernet assets available for benefits net basisnet incomenet investmentnet investment in a foreign entity net investment in a leasenet lossnet monetery positionnet profitnet realisable valuenet result of operationnet selling priceneutralitynominal amountnominal considerationnon-cancellable leasenon-cash transactionnon-current assetsnon-marketable securitynon-monetary assetsnon-monetary benefitnon-monetary itemsnon-recoursenon-regencrative resourcesnormal capacity of production facilities note issuance facilitiesnotesnotes payablenotional amountobligating eventobligationoff-balance-sheet itemsoffer priceoffsettingon-balance-sheet itemsonerous contractoperating activitiesoperating assertsoperating costsoperating cycleoperating efficiencyoperating expensesoperating incomesoperating leaseoperating liabilitiesoperating policyoperating profitoperating segmentoptionoption contractoption pricing model valuationordinary activitiesordinary course of businessordinary itemordinary shareorganizational componentorganizational unitsoriginated loans and receivablesother claims payableother long-term employee benefitsother non-trade payablesoutright saleoutstandingoutstanding itemoutstanding sharesover the counter marketoverheadowener's equityownershippaid in capitalpar valueparent enterpriseparticipantspartly paidpartnershippast eventspast expensespast service costpatentpayablepayroll taxpensionpension planpercentage-of-completion methodperpetual debt instrumentsphysical wear and tearplan assets(for an employee benefit plan) pledgepoolpooling of interest methodportfoliopost-employment benefit planspost-employment benefitspotential benefitpotential ordinary sharepracticepredictabilitypreference sharepreferred capitalpremiumpre-opening costsprepaid expensepreparationprepaymentspresent obligationpresent valuepresent value of a defined benefit obligation presentationpresentation of financial statementprevious periodprice earings ratioprice quotationsprice riskpricingpricing modelprimary financial instrumentsprimary reporting formatprinciple-onlyprinciplepro forma informationpro rata basisprobable future economic benefitsprocessprocess of aggregationproduct life cycleprofit after taxprofit before taxprofit for the periodprofit sharingprofit sharing planprogress billingsprogress paymentproject managerprojected salary approchprojected unit credit methodpromissory notepronouncementproperty,plant and equipmentproportionate consolidationprospective applicationprovisonprovison for lossesprovision for taxes payableprovision for restructuringprudencepublic documentpublicly tradedpublishing titlepurchasepurchase methodpurchase priceput optionqualified actuaryqualifying assetsquotaquotationquoted market pricerates of returnraw materialsreal estaterealisable valuerealized profit and loss reasonable approximation reasonable profit allowance rebatesrebuttable presumption receiptsreceivablerecognitionrecognition criteria reconciliationrecoverrecoverabilityrecoverable amountredeemrediscountreductionrefinancingrefinancing agreementrefundregular way contract regulatorsreguilatory authorities reimbursementrelated partiesrelated partiy disclosures related partiy relationship related partiy transaction relevancereliabilityreliability of measurement reliable estimateremaining useful life remeasurerenewablerentalsreorganisation of the group repaymentrepayment of share capital replacement cost of an asset reportable segmentreporting currencyreporting datereporting enterprisereporting on a net basis reporting periodreporting practicerepricing daterepurchase agreementresale price method reschedule paymentsresearchresearch and development cost research phaseresidual valuationresidual valueresource embodying economic benefitsrestatementrestructure of the grouprestructuringresult of operationresults of operating activitiesretail methodretained earningsretentionretirementretirement benefitretirement benefit costsretirement benefit planretrospective applicationreturn of investmentreturn on capitalreturn on investmentreturn on plan assets(of an employee benefit plan) return on turnoverrevaluationrevaluation surplusrevalued amount of an assetrevenuereversalreverse acquisitionreverse purchase agreementreverse share splitreverse stock splitreversedreviewrewardrewards associated with a leased assetright issuerisk diversificationrisk exposurerisk poolingrisks associated with a leased assetroyaltysale and leaseback transactionsalessales revenuesecondary segment reporting formatsecured liabilitiessecuritisationsecuritized assetssegmentsegment accounting pilicessegment assetssegment disclouresegment expensesegment liabilitysegment reportingsegment resultsegment revenuesegmentalselling costsselling priceselling segmentsensitivityseparabilityseparate acquisitionseparate financial statementset-offsettlement valueshareshare capitalshare optionshare option planshare premiumshare splitshare warrantshareholder's equityshareholder's interestsshort sellershort-term employee benefitssick paysignificant influencesignificant transactionsinking fund arrangementsite labor costsite supervisionsocial security arrangementsocial security contributionsolvencyspecial participation rightspin-offspot ratestaff coststages of vertically integranted operations stamp dutystandard cost methodstandard letters of creditstanding interpretation committeestart-up coststate (employee benefit ) planstated interest ratestated valuestatement of accounting policystatement of changes in equitystock dividendstock optionstock purchase planstock aplitstraight-line methodstrategic investmentsubleasesubsequent changesubsequent costsubsequent expendituresubsequent measurementsubsidiariessubstance over formsubventionsucessive share purchasessum-of-the-units methodsupervisory non-management directorssuretysurplussurplus fundswapswap contractsynergysynthetic instrumentsystematic methodtangible assetstax assetstax basetax benefittax liabilitytax losstax loss for carry backtax loss for carry forwardtax payabletax planning opportunitiestaxable entitytaxable incometaxable profittaxable temporary differencetaxationtaxes on incometemporary investment termtermterminationterminationg benefitstermination indemnitiesthresholdtimelinesstime-weighted factortiming differencestitle to assetstop-down testtotal carrying amounttotal return swaptrade and other payablestrade and other receivablestrade discounttrade discount and rebatetrade investmenttrade liabilitiestrademarktransaction costs (financial instruments) transanction in foreign currencytransfertransfer pricetransitional liability ( defined benefit plans) transitional provisiontreasury sharestrue and fair viewtrust activitiestrust fundtrusteesultimate redemption valueunderlyingunderlying financial instrumentunderlying primary financial instrument understandabilityunearned finance incomeunguaranteed residual valueunit of production methoduniting of interestsunquotesunrealized gainunrealized lossunrealized profitunused tax creditunusual itemupstream activitesupstream productupstream transactionsuseful lifevacation payvalid expectationvaluationvariable production overheadsventurervested employee benefitsvoting rightwarrantwarrantywarranty costswarranty provisionsweighted average cost formulasweighted average cost methodwelfare planwholly-owned subsidiarywithholding taxwork in progresswork performed by the enterprises and capitalised working capitalwrite backwrite downwrite offwrite-down investories on an item by item basis writeryield企业集团加速股利会计假设会计估计会计处理，会计核算会计收益会计期间会计政策会计利润会计处理应计权责发生制，应计制应计雇员费用应计负债累计摊销额累计汇兑差额累计损益累计带薪缺勤被购方购买方购买，收买，购并购买费用活跃市场实际汇率精算假设精算损益承诺福利的精算现值承诺退休福利的精算现值精算报告精算技术精算估价精算师追加的，额外的额外对价行政费用预收款，预付款加总，汇总，总计加总价值分配，分摊备抵，折让允许选用的处理方法摊销摊销方法摊销期摊余成本金额可收回金额，可补偿金额辅助费用年度报告，年报预期未来交易反稀释分配，分拨正常交易，公平交易要价评价，评估资产产权转让联营企业归属于批准报出可供出售的平均账面金额平均汇率收益与成本的平衡资产负债表负债法银行透支基本每股收益期初基准处理方法受益方最佳估计投标保函出价票据约束性销售协议董事会奖金，红利红股奖金计划借款协议借款费用自下而上测试分支机构经纪人佣金，经纪人业务企业合并购买式企业合并业务分部回购采购分部看涨期权，买入期权可赎回的可赎回债券（利率）上限资本资本法资本资产定价模型资本承诺资本投入资本利得资本保全资本交易资本化资本化发行资本化比率结转后期未利用的税款抵扣结转后期未利用的可抵扣（应税利润额的）亏损结转后期账面金额可抵扣（应税利润额的）亏损抵前现金收付实现制现金等价物现金流量现金流量风险现金流量表现金产出单元银行存款现金流入库存现金现金流出存单会计政策变更财务状况变动借记，计入首席执行官，行政总裁，总经理资产类别归类，分类清算所期末汇率可回收性收账费用并股合并合并实体合并经营成果合并和分立的建造合同参与合并的企业佣金承诺承诺费，承约费商品合同商品期货合同以商品为基础的合同普通股可比性不加控制的可比价格法比较期间带薪缺勤补偿，报酬复合金融工具计算机软件信用风险集中对价一致性合并资产负债表合并财务报表合并集团合并收益表合并并股合并程序固定回报率建造合同施工间接费用推定义务易耗品或有事项或有资产或有承诺或有利得或有负债或有损失或有租金或有可发行股合同，合约承包商合同义务合同条款合同权利注资，出资出资，提存金控制惯例转换期权转换权转换可转换可转换债券版权总部资产区间成本成本法购买成本，收买成本，购并成本处置成本销售成本存货成本人工成本采购成本销售成本销售成本法成本回收法成本节省成本加成合同成本加成法购买成本材料成本注册费用完工尚未发生的成本对应方贷记，贷项信用便利信用风险赊销期限债权人信用可靠度累积优先股股利累积优先股货币风险货币互换货币折算差额当期和预期获利能力流动资产现行成本现行成本法现行成本财务报表现行利率短期投资流动负债当期当期工资法当期服务成本当期税金缩减顾客信赖，顾客忠诚购买日，收买日，购并日出资日报告日评估日日常活动交易性证券债务拖欠债务性工具债务性证券债务-权益比率下跌可抵扣暂时性差异违约递延法递延酬劳递延酬劳安排递延汇兑损益递延收益递延付款递延付款条件递延收入递延所得税资产递延所得税负债递延所得税设定受益计划设定提存计划可比程度交付，交割，交货；送达活期存款明确承诺提取存款应折旧金额应折旧资产折旧折旧方法折旧率终止确认（某一金融工具）终止确认（某一金融工具）衍生金融工具衍生工具开发费用开发支出开发阶段稀释每股收益稀释稀释选择权稀释性潜在普通股余额递减折旧法直接影响直接增量费用直接投资直接人工直接发直接关系可直接归属的支出解脱，解除披露披露已终止经营终止经营折价，折扣，贴水折现率处置处置收入子公司的处置处置亏本销售分派，分配销售费用，分销费用股利收益应收股利股利率股利股利政策跟单信贷下游交易，下销交易收益每股收益，每股盈利获利能力经济利益经济寿命经济业绩生效日期实际利率法实际收益率消除嵌入衍生工具雇员福利雇员福利费用期末实体权益权益资本权益计酬福利权益计酬计划权益性金融工具权益性工具股份发行权益法权益性证券估计价值评价，估价资产负债表日后事项汇率外汇管制汇兑差额汇兑损失资产交换执行待执行合同行使日行使价格现有用途，现行用途预期增长率预期价值，预期价值法结转后期的支出费用经验调整失效，满期，终止满期日，终止日说明性注释勘探风险敞口除权展期外部客户消除消除债务采掘非常项目资产负债表表内收益表表内公允表述，公允列报公允价值真实反映费，手续费伙伴子公司先进先出法筹资费用筹资成本融资收益融资租赁为交易而持有的金融资产或负债金融资产财务预算财务担保金融机构金融工具财务权益金融负债财务或财政援助财务业绩财务政策财务状况财务审阅，财务审核财务权利财务报表财务结构财务支持财务年度财务年度年初至今基础筹资活动筹资安排筹资手段产成品确定承诺确定购买合同确定销售合同财政政策固定造价合同固定制造费用固定赎回价值浮动利率，浮动汇率（利率）下限强制性交易国外业务外币外币借款外币套期外币交易国外实体汇兑损益国外经营预计寿命饶让贷款远期合同框架特许权费受让人（接受特许权人）特许权费特许人（授出特许权人）精算估价周期全额支付重大差错注资政策注资风险代客持有资金追加费用未来经济利益期货合同利得一般行政费用（财务报表中）一般披露要求一般物价水平一般购买力法通用财务报表一般工资水平地区分部持续经营商誉政府援助政府补助政府采购与资产相关的政府补助与收益相关的政府补助账面总金额融资租赁投资总额销售毛利毛利指南标题总部的费用套期会计套期有效性被套期项目套期套期工具为交易而持有持有至到期的投资租购合同历史成本历史成本制度损坏责任转移协议控股公司主合同恶性通货膨胀恶性通货膨胀经济可辨认性可辨认资产资产和负债的认定认定，辨认不重要减值减值损失资产减值推算成本，假计成本估算利率奖励租赁起始日发生率收益收益法来自联营企业的收益收益表收益表负债法所得税所得税资产所得税法所得税负债产生收益的资产（承租人）增量借款利率增量股份豁免条款间接法单个资产，个别资产单个负债，个别负债初始账面价值（终止经营的）初始披露事项初始计量初始确认保险合同保险费承保人无形资产（雇员福利计划的）利息成本合营企业中的权益利息收益附息或不附息的负债与准备利率上限利率上下限组合利率下限租约中的内含利率利率风险利率互换本金剥离中期财务报告中期内部管理结构内部组织结构内部利润内部报告分部自创商誉国际会计准则国际会计准则委员会集团内部交易存货投资活动投资企业投资投资收益投资业绩投资性房地产投资性证券投资税款抵减合营中的投资者非自愿清算股票发行已发行股本项目共同控制共同拥有合营产品合营企业合营活动合营协议共同控制资产共同控制实体共同控制景扬管辖区域，管辖范围人工租赁租赁期法律顾问律师费用法律实体法定兼并法定义务法定执行权贷款人出借方回报承租人出租人信用证平均收益率杠杆租赁负债负债法许可证许可证费，执照费许可证受让人许可协议许可证让予人人寿保险企业后进先出法逐项报告格式单列项目清算流动性流动性风险。
第一章 国际大会计概述
一、传统国际商务理论
• （一）静态传统国际商务理论 • 1.静态传统国际商务理论含义。传
统国际商务理论的兴趣是在静态的意 义上, 取出发展阶段静止的断面, 在严 格假定的基础上分析贸易形式, 从福利 角度解释对外贸易产生的利益, 它所分 析的是已经标准化的商品和初级产品 的贸易。假定技术水平不变、生产要 素在国际间不能流动, 从而各国优势固 定不变。
（二）国际会计的发展
• 根据国际会计发展的重要阶段及主要事件以及
国际会计重点的转移过程。国际会计的发展主
要经历了三个阶段:
• 第一阶段是从1900年至1972年，在此期间的国
际会计进展较为缓慢，主要是陆续成立了一些
国际性的组织，召开了一些学术研讨会。当时
的工作虽然没有涉及国际会计理论的实质性内
容，但为以后的研究起到了探索和铺垫的作用
二、国际会计的必要性与可行性
• （一）国际会计的必要性 • （二）国际会计的可行性--会计准则的国际化
（一）国际会计的必要性
• （一）国际会计的必要性 • 1.适应经济全球化的要求。 • 2.作为经济全球化的保障。 • 3.遵循成本效益原则。
（二）国际会计的可行性—— 会计准则的国际化
• 国际会计的本质是国际会计的重点从“协调化”转向“标准化”，即建立和推行 一套世界通用的国际会计准则。
国际会计第一章 国际会计概述
第一节 国际会计的形成和发展
一、国际会计及其发展 （一）国际会计的概念 （二）国际会计的发展 （三）国际会计的特征
（一）国际会计的概念
• 1. 国际会计(International Accounting)。国际 会计内容广阔但研究时间较短，因此，较难有一个 确切的定义。美国加州理工大学教授M.Zafar Iqbal等认为，国际会计是针对国际间经济业务的 会计，是对不同国家会计准则的比较，以及世界范 围内的会计准则的协调。而美国会计学家Weirch和 Anderson则进一步将国际会计细化为三个概念，即 跨国公司会计(Multinational Corporation Accounting)、比较会计(Comparative accounting)和世界会计(World Accounting)。
ifrs 重要会计词语英汉对照
「重要会计用语中英对照」（配合2016年版国际财务报导准则修订）Item Term in English Term in Chinese1 [Amount] recoverable 可回收(金额)2 ‘Corridor’ 「缓冲区」3 ‘Cost of sales’ method 「销货成本」法4 Acceptable under IFRSs 国际财务报导准则可接受5 Accountability of management 管理阶层之课责性6 Accounting 会计7 Accounting and Reporting by Retirement退休福利计划之会计与报导Benefit Plans8 Accounting estimate 会计估计9 Accounting for Government Grants and政府补助之会计及政府辅助之揭露Disclosure of Government Assistance10 accounting for inventories 存货会计11 Accounting for Investments in Associates 投资关联企业之会计12 Accounting income 会计收益13 Accounting model 会计模式14 Accounting period 会计期间15 Accounting Policies, Changes in Accounting会计政策、会计估计变动及错误Estimates and Errors16 Accounting policy 会计政策17 Accounting principle 会计原则18 Accounting profit 会计利润19 Accounting record 会计纪录20 Accounting treatment 会计处理21 Accounts receivable 应收帐款22 Accrual basis 应计基础「重要会计用语中英对照」23 Accrual basis of accounting 应计基础会计24 Accrued liabilities 应计负债25 Accumulated (amortisation, interest, profit or累计(摊销、利息、损益) loss)26 Accumulated profit or loss 累计损益27 Accumulating compensated absences 累积带薪假28 Achieve comparability 达成可比性/达成…可比性29 acquired entity (被)收购(之)个体Item Term in English Term in Chinese30 acquired goodwill 收购(之)商誉31 acquired in a business combination 企业合并所取得32 Acquiree 被收购者33 Acquirer 收购者/取得者34 Acquisition 收购/ 取得35 acquisition date 收购日/取得日36 Active market 活络市场37 active use 积极使用38 actively marketed 积极营销39 Actuarial assumptions 精算假设40 Actuarial gains and losses 精算损益41 Actuarial present value of promised已承诺退休福利之精算现值retirement benefits42 Actuarial valuation 精算评价43 Actuarial valuation method 精算评价方法44 Additional comparative information 额外比较信息45 Additional consideration 额外对价46 additional disclosure 额外揭露47 Adjust for consolidation procedures 合并程序之调整「重要会计用语中英对照」48 Adjusted weighted-average shares 调整后加权平均股数49 adjustment 调整50 Administrative expenses 管理费用51 Admission fees 入场费52 Advance 预付款/垫款/预收款53 adverse economic consequences 不利之经济后果54 adverse event 不利事件55 After-tax amount 税后金额56 Agency 代理机构/机构57 Aggregate 汇总/ 汇总数58 Aggregation 汇总/集合59 Agreement date 协议日60 Agricultural activity 农业活动61 Agricultural produce 农业产品62 Agriculture 农业63 Allocation 分摊64 Allowance 备抵Item Term in English Term in Chinese65 allowance account 备抵账户66 Allowed alternative treatment 允许之替代处理67 American share option 美式股票选择权68 Amortisation 摊销69 Amortisation method 摊销方法70 Amortisation period 摊销期间71 Amortised cost 摊销后成本72 Amortised cost of a financial asset or金融资产或金融负债之摊销后成本financial liability73 amount of inventories 存货金额「重要会计用语中英对照」74 amount payable 应付金额/ 给付金额75 Amount per share 每股金额76 Analysis 分析77 Annual leave 年休假78 Annual periods 年度期间79 annuitant 年金受益人80 annuitisation 每年定期给付81 annuity 年金82 Antidilution 反稀释83 Antidilutive 反稀释84 Appendix 附录85 Application of Requirements 规定之应用86 application supplement 应用补充87 appraisal 估价88 Arm’s length transaction 公平交易89 Asking price 卖方报价/ 卖价90 Assess 评估/评量91 Asset 资产92 asset exchange transactions 资产交换交易93 Assets acquired 取得之资产94 Assets held by a long-term employee长期员工福利基金持有之资产benefit fund95 assets retired from active use 不再积极使用之资产96 Associate 关联企业97 Audit report 查核报告98 Authorise [financial statements for issue] 通过(发布财务报表)Item Term in English Term in Chinese 99 Available-for-sale financial assets 备供出售金融资产「重要会计用语中英对照」100 Balance sheet 资产负债表101 Balance sheet liability method 资产负债表负债法102 Bank 银行103 Bank overdraft 银行透支104 Bankruptcy 破产105 bargain purchase 廉价购买106 Basic earnings per share 基本每股盈余107 basis adjustment 认列基础调整108 Basis for Conclusions 结论基础109 basis point 基本点110 Benchmark treatment 标竿处理111 beneficial contracts 有利合约112 Benefit 效益/ 利益/ 福利/给付113 Benefit obligation 福利义务114 Benefit to users 对使用者之效益115 Best estimate 最佳估计116 Bias 偏误117 Bid bonds 投标保证118 Bid price 买方报价/ 买价119 bid-ask spread 买卖价差120 Binding sale agreement 具约束力之销售协议121 binomial 二项式122 Biological asset 生物资产123 Biological transformation 生物转化124 Black-Scholes-Merton formula Black-Scholes-Merton公式125 Board of directors 董事会126 Bonus issue 分红配股127 Bonus plan 分红计划「重要会计用语中英对照」128 book of contracts 合约组合129 Book value 账面价值130 Borrowing costs 借款成本131 Bottom-up test 由下而上测试法132 business 业务/商业/经营133 Business combination 企业合并134 business combination involving entities or 涉及共同控制下个体或业务之企业合并Item Term in English Term in Chinese businesses under common control135 Business Combinations 企业合并136 Business Combinations – “Date ofExchange” and Fair Value of EquityInstruments企业合并：「交换日」与权益工具之公允价值137 Business Combinations - Classificationeither as Acquisitions or Unitings ofInterests企业合并：收购法或权益结合法之分类138 Business Combinations - Subsequent Adjustment of Fair Values and GoodwillInitially Reported 企业合并：原报导公允价值及商誉之后续调整139 Business segment 业务部门140 Business unit 业务单位141 Buying segment 采购部门142 By-product 副产品143 Call options 买权144 Callable 可买回145 Cap 上限146 Capital 资本/资金/本金147 capital appreciation 资本增值148 Capital asset pricing model 资本资产定价模式「重要会计用语中英对照」149 Capital contribution 资本投入150 Capital expenditure 资本支出151 Capital gain 资本利得152 Capital maintenance 资本维持153 Capital maintenance adjustment 资本维持调整154 Capitalisation 资本化155 Capitalisation of interest 利息资本化156 capped interest rate 具上限之利率157 Carried at cost 按成本列报158 Carry forward 递转后期/沿用(若前面接Standard时)/递转至…159 Carrying amount 账面金额160 Cash 现金161 Cash basis 现金基础162 Cash equivalents 约当现金Item Term in English Term in Chinese163 Cash flow 现金流量164 Cash flow hedge 现金流量避险165 Cash flow risk 现金流量风险166 Cash flow statement = Statement of cash现金流量表flows167 Cash Flow Statements 现金流量表168 Cash generating unit 现金产生单位169 Cash inflow 现金流入170 Cash on hand 库存现金171 Cash outflow 现金流出172 Cash payments 现金支付173 Cash price equivalent 约当现销价格「重要会计用语中英对照」174 Cash proceeds 现金价款175 Cash surrender value 现金解约价值176 Cash-settled share option 现金交割之股票选择权177 Cash-settled share-based payment现金交割之股份基础给付交易transaction178 Catastrophe bond 巨灾债券179 Catastrophe provisions 巨灾负债准备180 Cedant 分出公司181 Certificates of deposit 定期存单182 Cessation (of capitalisation) 停止(资本化)183 Chief executive officer 执行长184 Claim 请求(权)/ 理赔/ 债权/ 主张/求偿/索赔185 Class A preference share A类特别股186 Class of assets 资产类别187 Class of property, plant and equipment 不动产、厂房及设备类别188 Classification 分类189 Classification of Financial Instruments –金融工具之分类－或有交割条款Contingent Settlement Provisions190 Classification of inventory 存货分类191 Clean-up call 清偿买权192 Close members of the family of the个人之近亲individual person193 Closing market prices 收盘价194 Closing rate 收盘汇率Item Term in English Term in Chinese195 Collar 上下限196 Collateral 担保品/ 担保197 Collateralised (asset, borrowing) 具担保品之(资产、借款)「重要会计用语中英对照」198 Collectability 收现性199 Collection 收现/收取/收集200 Collective marks 团体标章201 Collective power 集体权力202 Combined instrument 结合工具203 Commencement 开始204 Commencement of the lease term 租赁期间开始(日)205 commercial loans 商业放款/ 商业借款/ 商业贷款206 commercial paper facilities 商业本票额度207 Commercial substance 商业实质208 commercially viable quantities of mineral矿产资源达到商业价值之数量resources209 Commission 佣金210 Commitment 承诺211 Commodity (大宗)商品/ (大宗)物资212 Comparability 可比性213 Comparability over time 不同期间之可比性214 Comparable interim period 可比期中期间215 Comparative information 比较信息216 Compensated absences 带薪假217 complementary assets 互补性资产218 Completeness 完整性219 Compliance with International Accounting遵循国际会计准则Standards220 Component 组成部分221 Compound financial instruments 复合金融工具222 Compound instrument 复合工具223 Concentration of (credit etc) risk (信用等)风险集中224 Confidence level 信赖水平「重要会计用语中英对照」225 Configuration of the cash flows 现金流量型态226 Consequential amendment 配套修正227 consideration 对价228 Consistency - Alternative Methods 一致性：替代方法Item Term in English Term in Chinese229 Consistency - Capitalisation of BorrowingCosts一致性：借款成本之资本化230 Consistency - Different Cost Formulas forInventories一致性：存货之不同成本公式231 Consolidated and Separate FinancialStatements合并及单独财务报表232 Consolidated balance sheet 合并资产负债表233 Consolidated financial statements 合并财务报表234 Consolidated Financial Statements andAccounting for Investments in Subsidiaries合并财务报表及投资子公司之会计235 Consolidated group 合并集团236 Consolidation 合并 / 报表合并 / 合并报表 / (将)…纳入合并报表237 consolidation adjustments 合并调整238 Consolidation and Equity Method –Potential Voting Rights and Allocation ofOwnership Interests 合并与权益法：潜在表决权及所有权权益分摊239 Consolidation purposes 合并目的240 Consolidation—Special Purpose Entities 合并：特殊目的个体241 Construction contract 建造合约242 Construction Contracts 建造合约243 Constructive obligation 推定义务244 Contingency 或有/ 或有事项245 Contingent asset 或有资产246 Contingent liability 或有负债247 Contingent rent 或有租金248 contingent settlement provision 或有交割条款249 Contingent share agreement 或有股份协议250 Contingently issuable shares 或有发行股份251 continuing involvement 持续参与252 Continuing operations 继续营业单位253 Contract 合约254 Contracts that may be settled in (ordinary) shares or cash 得以普通股或现金交割之合约/得以股份或现金交割之合约255 Contractual arrangement 合约协议256 contractual cash flows 合约现金流量Item Term in English Term in Chinese 257 contractual maturity analysis 合约到期分析258 contractual obligation 合约义务259 contractual rights 合约权利260 Contribution 贡献/ 提拨(金)/ 投入/ 捐赠/出资261 contributor 提拨者262 control 控制263 Control (of an asset) 控制(资产)264 Control number 控制数265 controlled entity 被控制个体266 convenience translation 简易换算267 Convergence 趋同268 Conversion option 转换选择权269 Convertible bonds 可转换债券270 Convertible debt 可转换债务271 Convertible instruments 可转换工具272 Convertible preference share 可转换特别股273 co-operative 合作社274 Copyright 著作权275 core goodwill 核心商誉276 Corporate assets 共享资产277 Cost 成本278 Cost formula 成本公式279 cost model 成本模式280 Cost of an acquisition 取得成本/ 收购成本281 Cost of an investment 投资成本282 Cost of conversion 加工成本283 Cost of inventories 存货成本/存货...成本284 Cost of Inventories of a Service Provider 劳务提供者存货成本285 Cost of purchase 购买成本286 Cost plus contract 成本加成合约287 Cost-based measurement 成本基础衡量288 costs of conversion 加工成本289 Costs of disposal 处分成本290 Costs of Modifying Existing Software 修改现有软件之成本291 Costs to sell 出售成本292 counterparty （交易）对方Item Term in English Term in Chinese 293 country of incorporation or residence 公司注册地或所在地之国家294 coupon 息票295 credit derivative default product 信用违约衍生商品296 credit enhancements 信用增强297 credit exposures 信用暴险298 Credit facilities 信用额度299 credit insurance contract 信用保险合约300 credit quality 信用质量301 Credit risk 信用风险302 credit spread 信用价差303 Creditors 债权人304 Creditworthiness 信用等级/ 信用程度/ 信用305 criteria for recognising 认列条件/ 认列基准306 cross-reference 交互索引307 CTDs 累积换算差异数308 Cumulative preference dividends 累积特别股股利309 Cumulative Translation Differences 累积换算差异数310 Currency risk 汇率风险/ 汇兑风险311 Currency translation 外币换算312 Currency units 货币单位313 Current asset 流动资产314 Current cost 现时成本315 Current cost approach 现时成本法316 Current investment 当期投资/ 本期投资317 Current liabilities 流动负债318 Current service cost 当期服务成本/ 本期服务成本319 Current tax 当期所得税/ 本期所得税320 Curtailment 缩减321 cushions 缓冲322 customer list 客户名单323 database 数据库324 Date of acquisition 取得日/ 收购日325 date of exchange 交换日326 Date of transition to IFRS 转换至国际财务报导准则日327 Dealing securities 交易目的持有之证券328 death benefit 死亡给付Item Term in English Term in Chinese 329 Debt 债务330 Debt instrument 债务工具331 Debt securities 债务证券332 Decision tree 判定树333 Decision-useful information 对决策有用之信息334 decommissioning 除役335 decommissioning costs 除役成本336 decommissioning funds 除役基金337 decommissioning obligations 除役义务338 decommissioning, restoration and除役、复原及环境修复基金environmental rehabilitation funds339 Deductible temporary difference 可减除暂时性差异340 Deemed cost 认定成本341 Defer 递延342 Deferral method 递延法343 Deferred acquisition costs 递延取得成本344 Deferred tax 递延所得税345 Deferred tax assets 递延所得税资产346 Deferred tax income 递延所得税利益347 Deferred tax liabilities 递延所得税负债348 Defined benefit liability 确定福利负债349 Defined benefit obligation 确定福利义务350 Defined benefit obligation (present value of) 确定福利义务(之现值)351 Defined benefit plans 确定福利计划352 Defined contribution plans 确定提拨计划353 Demand deposits 活期存款354 demand feature 要求即付特性355 Demerger 分割356 Demonstrably committed 明确承诺357 deposit accounting 存款会计358 deposit component 储蓄组成部分359 Depreciable amount 可折旧金额360 Depreciable assets 折旧性资产361 depreciated replacement cost approach 折旧后重置成本法362 Depreciation 折旧363 Depreciation methods 折旧方法Item Term in English Term in Chinese 364 Derecognise (a financial instrument) 除列(金融工具)365 Derecognition 除列366 Derivative 衍生(工具)367 derivative features 衍生工具特性368 Derivative financial instruments 衍生金融工具369 designated and effective hedging被指定且有效之避险工具instrument370 determination of cost 成本之决定371 Determining whether an Arrangement决定一项安排是否包含租赁contains a Lease372 Development 发展/开发373 Development costs 发展成本374 Diluted earnings per share 稀释每股盈余375 Dilution 稀释376 Dilutive effect 稀释作用/ 稀释效果377 Dilutive potential ordinary shares 稀释潜在普通股378 diminishing balance method 余额递减法379 direct insurance contract 直接保险合约380 Direct labour 直接人工381 Direct method of reporting cash flows from以直接法报导由营业活动产生之现金流量operating activities382 direct operating expenses 直接营业费用383 directly attributable 直接可归属384 Directors 董事385 disaggregated information 分类信息386 Disclose 揭露387 Disclosure 揭露388 Disclosure and Presentation 揭露与表达389 Disclosure of government assistance 政府辅助之揭露390 disclosure requirement 揭露规定391 Disclosures in the Financial Statements of银行及类似金融机构财务报表中之揭露Banks and Similar Financial Institutions392 Disclosure—Service Concession揭露－服务特许权协议Arrangements393 Discontinued (operations) 停业(单位)394 Discontinuing operation 停业单位Item Term in English Term in Chinese395 Discount rate 折现率396 Discounting 折现397 Discretionary participation feature 裁量参与特性398 Disposal consideration 处分对价399 Disposal group 处分群组400 Disposal plan 处分计划401 Disposal transaction 处分交易402 dissenting opinion 反对意见403 Dividend yield 股利殖利率404 Dividends 股利405 Domain name 域名406 Doubtful debts 呆账407 Downstream transactions 顺流交易408 dual listed corporation 两地挂牌上市公司409 dual trigger contract 双重启动合约410 Earlier application is encouraged 鼓励提前适用411 Earnings 盈余/收益412 Earnings - diluted 盈余─稀释413 Earnings contingency 以盈余为基础之或有股份414 Earnings per Share 每股盈余415 Earnings Per Share - Financial Instruments and Other Contracts that May Be Settled inShares 每股盈余：得以股份交割之金融工具及其他合约416 Economic benefits 经济效益/ 经济利益417 Economic decision-making needs of users 使用者之经济决策需求418 Economic life 经济年限419 Effect of assumed conversions 假设转换之影响420 Effective date 生效日421 Effective interest method 有效利息法422 effective interest rate 有效利率423 Effects of Changes in Foreign ExchangeRates汇率变动之影响424 Elements of cost of exploration andevaluation assets探勘及评估资产成本之要素425 Eligible for capitalisation 符合资本化条件426 Elimination of Unrealised Profits and Losses 关联企业交易未实现损益之销除Item Term in English Term in Chinese on Transactions with Associates427 Embedded derivative 嵌入式衍生工具428 Employee benefits 员工福利429 Employee share ownership plan 员工入股计划430 Employee share purchase plan 员工认股计划431 Employee turnover rates 员工离职率432 Employees and others providing similar员工及其他提供类似劳务之人员services433 Employer payroll taxes and insurance雇主薪资税及保险提拨contributions434 Enactment 制定/ 通过/ 颁布/立法435 Enforcement of covenants 强制履约436 Enhanced Disclosure 加强揭露437 Enterprise 企业438 Entity 企业/ 个体/ 主体439 entity-specific value 企业特定价值440 environmental obligations 环境义务441 equalisation provisions 平稳负债准备442 Equity 权益443 Equity - Costs of an Equity Transaction 权益：权益交易之成本444 Equity Accounting Method - Recognition of权益法会计：损失之认列Losses445 Equity balances 权益余额446 Equity capital 权益资本447 Equity compensation benefits(=Stock权益薪酬福利(即股票(或股份)薪酬福利) (=Share) compensation benefits)448 Equity compensation plans (=Share权益薪酬计划(即股份(或股票)薪酬计划) (=Stock) compensation plans)449 Equity component 权益组成部分450 Equity holders 权益持有人451 Equity index 股价指数452 Equity instrument 权益工具453 Equity instrument granted 所给与权益工具454 equity interests 权益/ 权益所有权455 equity issue 发行权益456 Equity method 权益法Item Term in English Term in Chinese457 Equity securities 权益证券458 Equity-settled share-based payment权益交割之股份基础给付交易transaction459 Estimated costs 估计成本460 Estimated future cash flows 估计未来现金流量461 European share option 欧式股票选择权462 Evaluating the Substance of Transactions评估涉及租赁之法律形式之交易实质Involving the Legal Form of a Lease463 Event-driven fair value measurements 基于特定事项所衡量之公允价值464 Events After the Balance Sheet Date 资产负债表日后事项465 Events occurring after the balance sheet资产负债表日后发生之事项date466 evidence of impairment 减损(之)证据467 Exchange difference 兑换差额468 Exchange of assets 资产交换469 Exchange rate 汇率470 exchange transaction 交换交易471 Executory contract 待履行合约472 Exemptions 豁免473 Exercise date 行使日474 Exercise of rights 行使(新股认购)权利475 Exercise price 行使价格476 Existing liability 既有负债477 Expected value 期望值478 Expenditure 支出479 Expenses 费损(与income合用)/ 费用480 Experience account 经验账户481 Experience adjustments 经验调整(数)482 Expiry date 失效日/ 满期日/ 到期日483 Explicit and unreserved statement of compliance 遵循…之明确且无保留声明／明确且无保留声明遵循…484 Exploration and evaluation assets 探勘及评估资产485 Exploration and evaluation expenditures 探勘及评估支出486 Exploration for and Evaluation of MineralResources矿产资源探勘及评估487 Exposure draft 草案Item Term in English Term in Chinese 488 Expropriation of major assets 主要资产之征收489 Extraordinary items 非常项目490 Face (of Financial Statements or Notes) 于(财务报表或附注)中491 Fair presentation 公允表达492 Fair value 公允价值493 Fair value hedge 公允价值避险494 Fair value measurement 公允价值衡量495 Faithful representation 忠实表述496 Fees 费(用)497 Fellow subsidiary 兄弟公司498 Fidelity bonds 诚实保险499 Fiduciary activities 受托活动500 FIFO 先进先出法501 FIFO formula 先进先出公式502 Finance lease 融资租赁503 Finance lease obligations 融资租赁负债/ 融资租赁义务504 Financial asset 金融资产505 Financial asset or financial liability at fair value through profit or loss 透过损益按公允价值衡量之金融资产或金融负债506 Financial asset or liability held for trading 持有供交易之金融资产或负债507 Financial capital 财务资本508 Financial conglomerate 金融集团509 Financial guarantee 财务保证510 Financial institution 金融机构511 Financial instruments 金融工具512 Financial Instruments: Disclosure andPresentation金融工具：揭露与表达513 Financial Instruments: Recognition andMeasurement金融工具：认列与衡量514 Financial liability 金融负债515 Financial performance 财务绩效516 Financial position 财务状况517 Financial reporting 财务报导518 Financial Reporting in HyperinflationaryEconomies高度通货膨胀经济下之财务报导519 Financial Reporting of Interests in Joint 合资权益之财务报导Item Term in English Term in ChineseVentures520 Financial review 财务评述521 Financial risk 财务风险522 Financial statements 财务报表523 Financial year-to-date basis 财务年度年初至今基础524 Financing activities 筹资活动/财务活动525 Financing device 筹资工具526 Finished good 制成品527 Firm commitment 确定承诺528 firm purchase commitment 确定购买承诺529 firm sales contracts 确定销售合约530 First IFRS financial statements 首份国际财务报导准则财务报表531 first-in, first-out 先进先出法532 First-time adopter 首次采用者533 First-time adoption 首次采用534 First-time Adoption of International Financial首次采用国际财务报导准则Reporting Standards535 First-time Application 首次适用536 First-Time Application of IASs as the首次适用国际会计准则作为主要会计基础Primary Basis of Accounting537 Fixed asset 固定资产538 Fixed coupon rate 固定息票利率539 Fixed price contract 固定价格合约540 Fixed production overheads 固定制造费用541 Flat yield curve 水平殖利率曲线542 Floating rate 浮动利率/ 浮动汇率543 Floor 下限544 Forecast 预测545 Forecast transaction 预期交易546 Foreign currency 外币547 foreign currency derivatives 外币衍生工具548 Foreign currency transaction 外币交易549 Foreign entity 国外个体550 Foreign Exchange - Capitalisation of Losses外汇：货币重贬损失之资本化Resulting from Severe CurrencyDevaluationsItem Term in English Term in Chinese551 Foreign exchange contract 外汇合约552 Foreign Exchange Rates (外币)汇率553 Foreign operation 国外营运机构554 Forgivable loans 免偿还贷款555 Forward contract 远期合约556 forward repurchase agreement 远期再买回协议557 Framework 架构558 Framework for the Preparation and财务报表编制及表达之架构Presentation of Financial Statements559 Franchise fee 特许权费560 Function of expense 费用之功能561 functional currency 功能性货币562 Fundamental errors 基本错误563 Funding 提供资金/ 提拨资金/ 提拨/资金/资金提拨564 Future cash flow 未来现金流量565 Future economic benefit 未来经济效益566 Futures contract 期货合约567 GAAP 一般公认会计原则568 Gain on disposal 处分利益569 Gains 利益570 General purchasing power approach 一般购买力法571 General recognition principle 一般认列原则572 Geographical segments 地区别部门573 Going concern 继续经营（之）个体574 Goodwill 商誉575 Governing board 治理理事会/ 治理董事会576 Governing body 治理单位577 Governing charter 治理章程578 Government 政府579 Government assistance 政府辅助580 Government Assistance—No Specific政府辅助：与营业活动无特定关连Relation to Operating Activities581 Government grants 政府补助582 Government guarantee 政府保证583 Grant date 给与日584 Grants related to assets 与资产有关之补助Item Term in English Term in Chinese 585 Grants related to income 与收益有关之补助586 Gross investment in the lease 租赁投资总额587 Gross margin 销货毛利588 Gross profit 销货毛利589 Group 集团/ 集体/群体/组/群组590 Group administration (employee benefit)集体管理(员工福利)计划plans591 Group insurance contract 团体保险合约592 Group of assets 资产群组593 Group of biological assets 生物资产群组594 Grouping of assets 资产(之)分组595 Guarantee 保证596 Guarantee fund 保证基金597 Guaranteed residual value 保证残值598 Harmonise 调合599 Harvest 收成600 Hedge accounting 避险会计601 Hedge effectiveness 避险有效性602 Hedged item 被避险项目603 Hedging 避险604 Hedging instrument 避险工具605 Hedging relationship 避险关系606 Hedging reserve 避险准备607 Held for resale 持有供再出售608 Held for trading 持有供交易609 Held-to-maturity investment 持有至到期日投资610 Highly probable 高度很有可能611 Hire-purchase contract 租购合约612 Historical cost 历史成本613 Historical loss experience 历史损失经验614 Historical summaries 历史性汇总(信息)615 Holding company 控股公司616 Host contract 主契约617 Host instrument 主工具618 Hybrid instrument 混合工具619 Hyperinflation 高度通货膨胀Item Term in English Term in Chinese 620 Hyperinflationary economies 高度通货膨胀经济621 IAS 国际会计准则622 IASC 国际会计准则委员会623 IASC Foundation Constitution 国际会计准则委员会基金会章程624 IASCF 国际会计准则委员会基金会625 Identifiable asset 可辨认资产626 IFAC 国际会计团体联合会627 IFRIC 国际财务报导解释委员会/ 国际财务报导解释628 IFRS 国际财务报导准则629 IFRS-compliant 遵循国际财务报导准则630 Impairment 减损631 Impairment loss 减损损失632 Impairment of Assets 资产减损633 Impairment test 减损测试634 Implementation Guidance 施行指引635 Import duties 进口税捐636 Impracticability exemption 实务上不可行之豁免637 Impracticable 实务上不可行/不切实际638 Imputed rate of interest 设算利率639 In the money 价内640 Inception of the Lease 租赁开始日641 Incidental income 非主要收益642 incidental operations 非主要营运643 Income 收益644 Income approach 收益法/ 损益法645 Income statement = Statement of income 损益表646 Income tax 所得税647 income tax expense 所得税费用648 Income Taxes 所得税649 Income Taxes—Changes in the Tax Status所得税：企业或其股东之纳税状况改变of an Enterprise or its Shareholders650 Income Taxes—Recovery of Revalued所得税：重估价非折旧性资产之回收Non-Depreciable Assets651 Increasing Rate Preference Shares 递增股利率特别股652 Incremental share 增额股份Item Term in English Term in Chinese653 Indicator [of impairment] (减损)迹象654 Indirect method of reporting cash flows from以间接法报导由营业活动产生之现金流量operating activities655 individual asset 个别资产656 individual financial statements 个别财务报表657 Induced conversion 诱导转换658 Industry segments 产业别部门659 Inflation 通货膨胀660 Information Reflecting the Effects of反映价格变动影响之信息Changing Prices661 initial classification 原始分类662 Initial Direct Costs 原始直接成本663 Initial measurement 原始衡量664 Initial public offering 初次上市柜665 Initial recognition 原始认列666 in-substance defeasance 视同清偿667 Insurable interest 可保利益668 Insurance agency commissions 保险代理佣金669 Insurance assets 保险资产670 Insurance company 保险公司671 Insurance contract 保险合约672 Insurance Contracts 保险合约673 Insurance enterprise 保险企业674 Insurance liability 保险负债675 Insurance obligations 保险义务676 Insurance risk 保险风险677 Insurance swaps 保险交换678 Insured event 保险事件679 Insurer 保险人680 Intangible asset 无形资产681 Intangible Assets 无形资产682 Intangible Assets—Web Site Costs 无形资产：网站成本683 Integral foreign operation 整合性国外营运机构684 Interest 利息/ 利益/ 权益685 Interest cost (for an employee benefit plan) 利息成本(员工福利计划)686 Interest rate implicit in a lease 租赁隐含利率Item Term in English Term in Chinese 687 Interest rate implicit in the lease 租赁隐含利率688 Interest rate risk 利率风险689 Interest rate strip 利率分割合约690 Interest rate swap 利率交换691 interest-only strip 分割利息债券692 Interests in Joint Ventures 合资权益693 Interim financial report 期中财务报告694 Interim Financial Reporting 期中财务报导695 Interim financial statements 期中财务报表696 Interim period 期中期间697 internal rate of return 内部报酬率698 Internal risk transfer 内部风险移转699 Internally generated 内部产生700 Internally generated goodwill 内部产生之商誉701 International Accounting Standard 国际会计准则702 International Accounting Standards国际会计准则委员会Committee703 International Accounting Standards国际会计准则委员会基金会Committee Foundation704 International Federation of Accountants 国际会计团体联合会705 International Financial Reporting国际财务报导解释委员会Interpretations Committee706 International Financial Reporting Standards国际财务报导准则(IFRSs)707 Intragroup 集团内/ 内部708 Intrinsic value 内含价值709 Introduction of the Euro 引入欧元710 Inventories 存货711 investee 被投资者/ 被投资公司712 Investing activities 投资活动713 Investment 投资714 Investment contract 投资合约715 investment grade 投资等级716 Investment performance 投资绩效717 Investment Property 投资性不动产718 Investment tax credits 投资抵减Item Term in English Term in Chinese 719 Investment-linked insurance funds 投资连结之保险基金720 Investments in Associates 投资关联企业721 Investor 投资者/ 投资公司722 Investor in a joint venture 合资投资者723 investor-owned entity 投资者拥有之个体/ 投资者拥有之企业724 Involuntary liquidation 非自愿性清算725 irrevocable commitments 不可撤销之承诺726 Issued capital 发行股本727 Issued shares 发行股份728 Issuing entity 发行个体/ 发行企业729 Item 项目730 Item by item basis 逐项基础731 Item of inventory 存货项目732 Joint control 联合控制733 Joint venture 合资734 Joint Working Group 联合工作小组735 Jointly Controlled Entities—Non-Monetary联合控制个体：合资控制者之非货币性投入Contributions by Venturers736 Jointly controlled entity 联合控制个体/ 联合控制企业737 Jurisdiction 司法/ 管辖(机关)/ 辖区738 Key management personnel 主要管理人员739 Last-in, first-out 后进先出法740 Lease 租赁741 Lease term 租赁期间742 leaseback 售后租回743 Leased assets 租赁资产744 leasehold interest 租赁权利745 Leases 租赁746 Legal entity 法律个体/ 法律企业747 Legal merger 法律形式合并748 Legal obligation 法定义务。
(财务会计)国际会计复习资料中英结合版
国际会计复习资料A.Basic Knowledge1.we view accounting as consisting of three broad areas: measurement、[‘meʒəmənt]（计量）disclosure[dis’kləuʒə](披露) and auditing[‘ɔ:ditiŋ]（审计）.2.The three international organization of accounting profession are（International Federation of Accountants;IFAC)（国际会计师联合会）(International Accounting Standards Committee; IASC)（国际会计准则委员会）(International Auditing practice Committee;IAPC) (国际审计实务委员会)3.Hofstede’s four cultural dimensions are（霍夫斯泰德的四个文化层面）：(1)individualism(个人主义）(2)power distance（权力距离）(3)uncertainty avoidance（风险规避）(4)masculinity（阳刚之气）4. The four culture dimensions that affect a nation’s financial reporting practices by Gray refer to?影响一个国家的财务报告的做法的四个层面系指：(1)Professionalism (职业主义维度）(2)Uniformity （统一性维度）(3)conservatism （保守主义维度）(4)Secrecy （保密性维度）5.Accounting standard setting normally involves a combination of private and public sector groups.（会计准则的制定通常涉及结合私营和公共部门的群体。
什么是国际会计国际会计的三个方面
什么是国际会计国际会计的三个方面国际会计是西文企业会计的一个最新发展。
那么你对国际会计了解多少呢?以下是由店铺整理关于什么是国际会计的内容，希望大家喜欢!国际会计的简介国际会计是第二次世界大战以后，随着跨国公司的蓬勃发展，国际贸易的日益频繁和资本投资的日趋国际化而产生并日益发展起来的。
它的最终目标是建立一套适用于全世界范围的会计原则和方法，实现各国会计的标准化。
目前，很多国内外高校开设此专业，致力于培养适应国际经济一体化要求的社会主义市场经济建设需要的，具备管理、经济、法律和会计学等方面的知识和能力，能在涉外企、事业单位及行政管理部门从事会计实务、财务管理等工作的应用型、复合型人才。
国际会计的三个方面国际会计包括的内容十分广泛，主要可归纳为三个方面：业务性国际会计、比较国际会计和标准化国际会计。
国际会计的就业前景中国国际会计专业人才紧俏【英国《金融时报》文章】题：四大会计事务所所计划在华增员四大会计事务所计划在华增员 20% 以上，因为人手短缺可能使这些公司难以增强投资者的信心。
眼下，中国国有大公司纷纷寻求在海外上市，较小的国内公司也准备采用新的会计标准，外国公司在中国的子公司更是不断发展。
在这样的环境下，对国际会计专业人才的需求也水涨船高。
世界最大的会计事务所普华永道制定了最为宏大的计划：准备在香港和大陆已有的 6450 名雇员之外再招聘 1550 名大学毕业生和 500-700 名有经验的员工。
但是，由于有资力的会计师短缺，四大事务所在很大程度上可能要争夺同一批人。
缺乏外部专家影响到一些公司进入海外资本市场。
德勒会计事务所在香港的合伙人斯蒂芬 .泰勒说：“因为缺乏人手，我们不得不放弃一些业务。
”与此同时，银行和其他一些公司开出高薪时，吸引精通金融、能讲中英文的人才。
这对会计事物所来说无异于雪上加霜。
由于资深会计紧缺，四大事物所已经开始从香港、台湾、新加坡和马来西亚“进口”能讲中文的人才。
安永会计事务所计划通过这个渠道在大陆的雇员从3500 增加到4300 。
中级财务会计基本术语中英文对照
中级财务会计专业术语中英对照第一章、会计，商业语言会计信息Accounting Information财务报告Financial Report财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting税务会计Tax Accounting注册会计师Certified Public Accountant会计职业Accounting Profession职业道德Professional Ethics会计规范Accounting Regulation会计准则Accounting Standards会计国际化Internationalization of Accounting会计的国际协调International Harmonization of Accounting 国际会计准则International Accounting Standards第二章、资产负债表与所有者权益变动表资产Asset负债Liability所有者权益Equity资产负债表Balance Sheet主体理论Entity Theory业主权利轮Proprietorship Theory第三章、利润表利润表Income Statement持续经营理论Income from Continuing Operations单步式Single-Step Form总括收益观All-Inclusive Income Perspective多步式Multiple-Step Form收入费用观Income-Expense View当期经营业绩观Current Income Perspective会计政策Accounting Policy会计估计Accounting Estimate第四章、收入与货币性资产收入Revenue售时确认Revenue Recognition确认Recognition售后确认Revenue Recognition after Sale现金Cash In Hands售前确认Pre-Sale Revenue Recognition银行存款Cash in Bank银行存款余额调节表Statement of Bank Reconciliation赊销Sales on Accounts商业折扣Trade Discount现金折扣Cash Discount销售退回与折让Sales Returns and Allowances应收票据Notes Receivable应收账款Accounts Receivable坏账Bad Debt坏账准备Allowance for Doubtful Accounts坏账费用Bad Notes Expense现金等价物Cash Equivalents备抵法Allowance Method直接核销法Specific Write-off Method预付账款Repaid Payment账龄法Aging of Accounts Receivable应收票据贴现Bank Discounting销售百分比法Percentage of Sales Method应收账款百分比法Percentage of Accounts Receivable Method第五章、销售成本与存货存货Inventory销售成本Costs of Goods Sold定期盘存制Periodic Inventory System永续盘存制Perpetual Inventory System个别计价法Specific Identification先进先出法First-in First-out Method ,FIFO后进先出法Last-in First-out Method ,LIFO加权平均法Weight Average Method可变现净值Net Realizable Value移动平均法Moving Weight Average Method稳健性原则Conservatism Principle一致性原则Consistency Principle成本与市价孰低法Lower-of-Cost-or-Market Method ,LCM第六章、长期资产及摊销长期资产Long-Term Asset摊销Amortization资本性支出Capital Expenditure收益性支出income Expenditure固定资产Fixed Assets累计折旧Accumulated Depreciation直线法Straight Line Method加速折旧法Acceleration Depreciation Method双倍余额递减法Double Declining-Balance Depreciation Method 年数总和法Sum-of-The-Years-Digits Method无形资产Intangible Assets研究开发成本Research &Development Costs商誉Goodwill自创商誉Internally Developed Goodwill外购商誉Purchased Goodwill立即注销法Immediate Write-off Method永久保留法Non-Amortization Method系统摊销法Systematical Amortization Method 递耗资产Wasting Assets折耗Depletion递延资产Deferred Assets or Deferred Charges 第七章、长期投资于企业合并投资investment短期投资short-term investment长期投资long-term investment股票投资stock investment债券投资bond investment直线法straight-line method实际利率法effective rate method成本法cost method权益法equity method可转换债券convertible bond企业合并business combination吸收合并merger创立合并consolidation控股合并acquisition of majority interest横向合并horizontal integration纵向合并vertical integration混合合并conglomeration合并财务报表consolidated financial statements购买法purchase method权益结合法pooling of interest method母公司parent company子公司subsidiary company第八章、资本来源：负债负债liabilities流动负债current liabilities长期负债long-term liabilities短期借款short-term bank loans应付票据notes payable带息票据Interest-bearing notes应付账款accounts payable不带息票据noninterest-bearing notes应付工资wages payable增值税value-added tax消费税excise应付公司债券bonds payable信用债券debenture抵押债券mortgage bonds可转换公司债券convertible bonds长期借款long-term loans复利compound interest年金annuity终值future value现值present value本金principle利息interest第九章、资本来源：所有者权益所有者权益owner’s equity实收资本paid-in capital资本公积capital reserve盈余公积surplus from profit独资企业sole proprietorship合伙企业partnership enterprise公司制企业corporate enterprise普通股common share优先股preferred share第十章、特殊会计问题：非货币性资产交换非货币性资产交换non-monetary transaction 非货币性资产non-monetary asset货币性资产monetary asset换入资产swap-in asset换出资产swap-out asset公允价值fair value账面价值book value第十一章、特殊会计问题：债务重组债务重组debt reorganization或有支出contingent payment或有收益contingent gain第十二章、特殊会计问题：或有事项或有事项contingency或有资产contingent asset或有负债contingent liability第十三章、特殊会计问题：关联方关系及交易关联方related party控制control共同控制common control重大影响material influence母公司parent company子公司subsidiary company合营企业joint venture联营企业affiliated enterprise第十四章、企业财务报告----资产负债表与利润表财务报告financial report财务信息financial information第十五章、企业财务报告----现金流量表与所有者和权益变动表现金等价物cash equivalent现金流动表cash flow statement经营活动operating activity投资活动investment activity筹资活动financing activity直接法direct method间接法indirect method工作底稿法working sheet methodT型帐户法T account method第十六章、会计调整会计调整Accounting Adjustment会计政策变更Accounting policy change追溯调整法retrospective application未来适用法prospective application会计估计变更accounting estimate change会计差错更正accounting error correction资产负债表日后事项event occurring after the balance sheet date 调整事项adjustment event非调整事项non-adjustment event第十七章、财务报表分析财务报表分析financial statements analysis结构分析法structural analysis method趋势分析法trend analysis method比率分析法ratio analysis method偿债能力debt repayment ability流动比率current ratio速动比率quick ratio资产负债率liabilities to assets ratio产权比率liabilities to equity ratio有形净值负债率liabilities to tangible assets ratio已获利息倍数interest coverage营运能力operating capacity存货周转率inventory turnover ratio应收账款周转率receivable turnover ratio营业周期operating period总资产周转率assets turnover ratio流动资产周转率current assets turnover ratio盈利能力profitability销售毛利率gross profit ratio销售净利率net income to sales ratio资产净利率rate of return on total assets净资产收益率return on shareholders’ equity权益乘数equity multiplier市场价值market value每股盈余earnings per share, EPS市盈率price earnings ratio股利支付率dividend payout ratio每股净资产net assets per share第十八章、理解财务报表财务报表附注notes to financial statements审计报告audit report审计意见audit opinion无保留意见unqualified opinion保留意见qualified opinion否定意见adverse opinion无法表示意见disclaimer opinion第十九章、传统财务报告的补充形式分部报告segmental reporting业务分部operating segmental地区分部geographical segmental报告分部reporting segmental主要报告形式principle reporting form次要报告形式secondary reporting form中期财务报告interim financial report分离观discrete view整体观integral view管理当局讨论与分析management’s discussion and analysis, MD&A 财务预测报告financial forecasted report社会责任报告social responsibility report。
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(双语)国际会计(双语)大纲
《国际会计》（双语）课程教学大纲课程编号：02133制定单位：会计学院制定人（执笔人）：宋京津，王宏*******制定（或修订）时间：2011年8月26日江西财经大学教务处《国际会计》（双语）课程教学大纲一、课程总述本课程大纲是以2011年国际会计（双语）本科专业人才培养方案为依据编制的。
二、教学时数分配三、单元教学目的、教学重难点和内容设置Study guide for international accountingCHAPTER 1Introduction to international accountingLEARNING OBJECTIVES:1.To identify and understand the importance of the eight factors that has asignificant influence on accounting development.2.To understand the definition of IA of this textbook.3.To be familiar with the detailed contents of IACHAPTER OUTLINEDevelopment of IAEight factors▪Sources of Finance–In countries with strong equity markets, Disclosures are extensive to meet the requirements of widespread public ownership.–in credit-based systems where bans are the dominant source of finance, accounting focuses on creditor protection through conservative accounting measurements. Development of IA▪Legal System. The legal system determines how individuals and institutions interact.▪Taxation . tax legislation effectively determines accounting standards because companies must record revenues and expenses in their accounts to claim them for tax purposes.▪Political and Economic Ties. Accounting ideas and technologies are transferred through conquest, commerce, and similar forces.Development of IA▪Inflation. Inflation distorts historical cost accounting and affects the tendency of a country to incorporate price changes into the accounts.▪Level of Economic Development. This factor affects the types of business transactions conducted in an economy and determines which ones are most prevalent.Development of IA▪Education Level. Highly sophisticated accounting standards and practices are useless if they are misunderstood and misused.▪Culture. Cultural variables underlie nations’ institutional arrangements (such as legal systems)Definition of IAInternational accounting can be viewed in terms of the accounting issues uniquely confronted by companies involved in international business. It also can be viewed more broadly as the study of how accounting is practiced in each and every country around the world, learning about and comparing the differences in financial reporting and other accounting practices that exist across countries.Definition of IAThis book is designed to be used in a course that attempts to provide an overview of the broadly defined area of international accounting, and that focuses on the International Financial Reporting Standards (IFRSs) issued by International Accounting Standards Board (IASB) and some international hot topics.Detailed Contents on IA▪International accounting is a well-established specialty area within accounting and has two major dimensions:▪Comparative: Examining how and why accounting principles differ from country to country▪Pragmatic: accounting for the operational problems and issues encountered by individuals and firms in international business.Detailed Contents on IA▪L. Radebaugh and S. Gray (1993, p. 9) also write that the study of international accounting involves two major areas:▪descriptive/comparative accounting and the accounting dimensions of international transactions/multinational enterprises.▪principally covers the problems encountered by multinational corporations: Financial reporting problems, translation of foreign currency financial statements, information systems, budgets and performance evaluation, audits, and taxes.Objectives of Research on IA▪Global Harmonization. As business entities increasingly operate in multiple counties, they encounter the cost of dealing with diversity in financial reporting requirements.▪Financial Reporting in Emerging Economics. As ever increasing amounts of capital are invested in countries with emerging economics, the quality of financial reporting in these countries is coming under the microscope. Objectives of Research on IA▪Social and Environmental Reporting. One of the consequences of the globalization of business enterprises is that companies now have stakeholders not just in their home country but in all the countries where they operate.CHAPTER 2International accounting harmonizationLEARNING OBJECTIVES:1. Recognize the arguments for and against harmonization.2. Identify the pressures for and the obstacles to harmonization.3. Become familiar with the main organizations involved in harmonization. CHAPTER OUTLINEHistory and Recent Developments▪Prior to 1960, there was little effort devoted to the international harmonization of accounting standards. Efforts have been made by a number of organizations to reduce the differences between accounting systems since then.Main International Bodies InvolvedPrinciples-Based vs. Rules-Based Approaches▪Principles-based standards represent the best approach for guiding financial reporting and standard setting, of any given transaction.▪Rules-based standards provide companies the opportunity to structure transactions to meet the requirements for particular accounting treatments.Obstacles to Harmonization▪Differences in the regulatory framework .▪The "true and fair view" .▪The various interpretation of fundamental principle .▪ A binding tax accounting linkLikely future trends▪The convergence of IAS and national accounting standards is, and always has been one of the IASB's key objectives. Three basic future roles exist for the IASB:✓Producing standards for those countries that have no standards of their own✓Assisting in the reduction of diverse national practices✓Acting as an umbrella organizing for national standard settersImplication▪The demand of international capital markets helps to drive harmonization. IASB has become more cognizant of the need to work with national standard setters and bring them into membership of IASB, which may be possible to eliminate the differences between national and international standards. The current agreement could then be viewed as the first step in a much longer process.IASB ( International Accounting Standards Board)▪IASB's responsibilities:✓Develop and issue International Financial Reporting Standards and Exposure Drafts, and✓Approve Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC).CHAPTER 3ACCOUNTING FOR FOREIGN CURRENCYLEARNING OBJECTIVES:▪ 1. Provide an overview of foreign exchange markets and define related terminology.▪ 2. Describe the different types of foreign exchange exposure and exchange difference.▪ 3. Understand some of the more common foreign currency transactions. CHAPTER OUTLINEAccounting for Foreign Currency Transactions▪ a transaction that requires payment or receipt (settlement) in a foreign currency is called a foreign currency transaction.▪Exchange difference is the difference resulting from reporting the same number of units of a foreign currency in the reporting currency at different exchange rates. Accounting for Foreign Currency Transactions▪Importing or Exporting of Goods or Services✓At the date the transaction is first recognized.✓At each balance sheet date that occurs between the transaction date and the settlement date.✓At the settlement date.Accounting for Foreign Currency Transactions▪Recognition of Exchange Differences✓the single- transaction approach✓the two- transaction approachHedging Foreign Exchange Rate Risk▪A derivative instrument may be defined as a financial instrument that by its terms at inception or upon occurrence of a specified event, provides the holder (or writer) with the right (or obligation) to participate in some or all of the price changes of another underlying value of measure, but does not require the holder to own or deliver the underlying value of measure.Hedging Foreign Exchange Rate Risk▪two broad categories✓Forward-based derivatives, such as forwards, futures, and swaps, in which either party can potentially have a favorable or unfavorable outcome, but not both simultaneously (e.g., both will not simultaneously have favorable outcomes).✓Option-based derivatives, such as interest rate caps, option contracts, and interest rate floors, in which only one party can potentially have a favorable outcome and itagrees to a premium at inception for this potentiality; the other party is paid the premium, and can potentially have only an unfavorable outcome.Hedging Foreign Exchange Rate Risk▪Forward Exchange Contracts▪Options▪Fair Value Hedge – Using a Forward Contract▪Hedging an Identifiable Foreign Currency Commitment Using a Forward Contract (A Fair Value Hedge)▪Hedging a Forecasted Transaction Using an Option (Cash Flow Hedge) Translation Of Foreign Financial Statements▪Derivation of the Issue of Foreign Currency Translation✓Translation exposure, sometimes also called accounting exposure, refers to gains or losses caused by the translation of foreign currency assets and liabilities into the currency of the parent company for accounting purposes.✓The choice of any method for the translation of the financial statements of a foreign business operation involves two basic questions:(i) how shall foreign currency financial statements be translated——in particular what exchange rates are to be used for different assets/liabilities/equity accounts?(ii) how and when shall foreign exchange gains or losses be recognized?CHAPTER 4Business combinationsLEARNING OBJECTIVES:•(1)Understand the economic motivations underlying business combinations.•(2)Learn about the alternative forms of business combinations, from both the legal and accounting perspectives.•(3)Introduce concepts of accounting for business combinations；•(4)emphasizing the purchase method.•(5)See how firms make cost allocatCHAPTER OUTLINE➢ 4.1 The Accounting Concept of Business Combinations➢ 4.2 The Legal Form of Business Combinations➢ 4.3 Reasons for Business Combinations➢ 4.4 Accounting for Business Combinations Under the Purchase Method ➢ 4.5 The measurement of Goodwill and ControversyCHAPTER 5Consolidated financial statementsLEARNING OBJECTIVES:•(1)Recognize the benefits and limitations of consolidated financial statements.•(2)Understand the requirements for inclusion of a subsidiary in consolidated financial statements.•(3)Apply the consolidation concepts to parent company recording of the investment in a subsidiary at the date of acquisition.•(4)Allocate the excess of the fair value over the book value of the subsidiary at the date of acquisition.CHAPTER OUTLINE➢ 5.1 Demand from IAS 27➢ 5.2 The adjustment of Intercompany Transactions➢ 5.3 Parent Company Recording and Consolidated Statement of financial position at Acquisition Date➢ 5.4 Subsequent Statement of financial positionCHAPTER 6Accounting for changing priceLEARNING OBJECTIVES:▪ 1. Explain basic concepts relating to inflation accounting. Understand the distinction between changes in the general level of prices in an economy, which affect the purchasing power of the measuring unit, and changes in the prices of specific assets and liabilities, which affect balance sheet valuations and income measurement.▪ 2. Explain the underlying thoughts and methods of dealing with inflation.▪ 3. Restate conventional financial statements based on historical costs to a common measuring unit.CHAPTER OUTLINEDefects of historical cost accounting▪The results of comparison of performance and position statements over time will be unreliable, because amounts are not valued in terms of common units.▪Borrowings are shown in monetary terms, but in a time of rising prices a gain is actually made (or a loss in times of falling prices) at the expense of the lender as, in real terms, the value of the loan has decreased or increased.▪Conversely, gains arising from holding assets are not recognized.▪Depreciation writes off the historical cost over time, but, where asset values are low (because based on outdated historical costs), depreciation will becorrespondingly lower, so that a realistic charge for asset consumption is not matched against revenue in the performance statements.Overview of Accounting for changing prices▪Changing prices affect financial reports in two principal ways:✓Measuring unit problem✓Valuation problemAccounting Measurement Alternatives▪Acquisition Cost/Nominal Dollar Accounting▪Acquisition Cost/Constant Dollar Accounting▪Current Cost/Nominal Dollar Accounting▪Current Cost/Constant Dollar AccountingRestatement of Monetary and Non-monetary Items▪ A monetary item is a claim receivable or payment in a specified number of dollars, regardless of changes in the purchasing power of the dollar.▪ A non-monetary item is any asset, liability, or shareholders’ e quity account that has no claim to or for a specified number of dollars.Evaluation of Acquisition Cost/Constant Dollar Accounting▪When compared with current-cost accounting (discussed next), constant-dollar accounting carries a higher level of objectivity. Independent accountants can examine canceled checks, invoices, and other documents to verify acquisition-cost valuations and transaction dates. The restatements to constant dollars use general price indexes published by governmental bodies. Evaluation of Current Cost/Nominal Dollar Accounting▪Current-cost accounting measures performance and financial position in terms of the current market prices. Managers likely make decisions in terms of current costs, not out-of-date acquisition costs. Thus, for asses sing management’s actions, current-cost financial statements provide information on the same basis that management used to make decisions.▪Critics note two shortcomings of current cost/nominal dollar accounting:✓auditors cannot as easily verify current-replacement-cost valuations as they can acquisition-cost valuations.✓the use of nominal dollars means that the measuring unit underlying current-replacement-cost valuations varies across time.CHAPTER 7Accounting for financial instrumentLEARNING OBJECTIVES:1. Examine budgeting and performance evaluation issues for international firms.2. Discuss global risk management tools and strategies including multinational capitalbudgeting and foreign exchange risk management.3. Identify the main constituents of cross-border transfer pricing policies, define thetransfer pricing methods, and consider the issues in devising a transfer pricing strategy.4. Recognize the critical role of information technology systems in the effectiverecording, processing and dissemination of financial and managerial accounting information.CHAPTER OUTLINE1 Challenge for the accounting profession2 Accounting and Reporting for Financial Instruments: International Developments▪In the process of completing the most recent series of amendments, the IASB conducted an extensive due process, which began in 2001 and included the following:▪(1) Conducting numerous board deliberations prior to the June 2002 exposure drafts;2.1 Overview of IAS 32▪The following are the major U.S. standards that address financial instruments accounting and reporting:▪(1) SFAS 107, Disclosures About Fair Value of Financial Instruments.▪(2) SFAS 133, Accounting for Derivative Financial Instruments and Hedging Activities.▪(3) SFAS 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities.▪(4) SFAS 150, Accounting for Certain Financial Instruments with Characteristics of Both Debt and Equity.2.2 Overview of IAS 392.3 Recognition and Derecognition of Financial Assets and Liabilities2.4 Hedge Accounting Guidance2.5 Impairment of Financial Instruments2.6 Convergence with U.S. GAAP3 Financial instruments3.1 Illustration of Traditional Financial Instrument3.2 Illustration of Derivative Financial Instrument4 DERIV ATIVES USED FOR HEDGING▪SFAS No. 133 established accounting and reporting standards for derivative financial instruments used in hedging activities. Special accounting is allowed for two types of hedges—fair value and cash flow hedges.4.1 Fair Value Hedge4.2 Illustration of Interest Rate Swap4.3 Cash Flow Hedge5 OTHER REPORTING ISSUES▪Additional issues of importance are as follows:▪(1) The accounting for embedded derivatives.▪(2) Qualifying hedge criteria.▪(3) Disclosures about financial instruments and derivatives.Chapter 8 financial reporting in different countriesLearning objectives:•Identify the major policy-setting bodies and their role in the standard-setting process.•Appreciate US GAAP .•Understand convergence of US GAAP to IFRSs.Chapter outline:Parties Involved in Standard SettingSecurities and Exchange CommissionAmerican Institute of CPAsFinancial Accounting Standards BoardFinancial Accounting Standards BoardDue ProcessTypes of PronouncementsGovernmental Accounting Standards BoardGenerally Accepted Accounting PrinciplesIssues in Financial ReportingIssues in Financial ReportingConceptual FrameworkDevelopment of Conceptual FrameworkChapter 9 corporate governanceLearning objectives:1.describe the definition of corporate governance2.describe some corporate governance theory3.describe the principle of corporate governancechapter outline:2 What is corporate governance?3 Corporate governance theoryPrincipal-agent theoryClassical Stewardship Theory3.3 Modern Stewardship Theory3.4 Stakeholder TheoryPrinciples of corporate governanceCorporate governance modelsMechanisms and controls of corporate governance Features of poor corporate governance。
国际会计名词解释
International accounting 国际会计a research established to set accounting principles and methods can be used worldwide研究建立了设置的会计原则和方法可以在全球范围内使用Revenue 收入money that a company or organization receives by selling things or offer services钱,一个公司或组织接收通过卖东西或者提供服务Source document原始凭证a kind of accounting files used to make accounting document一种会计文件用来制作会计凭证Business combination企业合并a transaction or other event in which an acquirer obtains control of one or more business一个事务或其他活动中,收购人获得控制一个或多个业务逻辑层Parent company 母公司a company that has one or more subsidiaries一个公司,它具有一个或多个子公司Subsidiary company 子公司a company that is completely controlled by another company一个公司,是完全被另一家公司控制Non-controlling interest 不具控制力股权the entity in a subsidiary not attributable directly or indirectly to a parent实体在一个子公司不是由直接或间接对母公司Code law 成文法derives mainly from Roman and the code Napoleon, laws are an all-embracing set of requirements and procedures主要源于罗马和拿破仑法典,法律是一个包罗万象的组的条件和程序Common law 习惯法laws develop on a case-by-case basis with no attempt to cover all cases in an all-encompassingcode法律发展视情况而定,没有试图涵盖所有情况在一个无所不包的代码FASB 财务会计标准委员会Financial Accounting Standards Board财务会计准则委员会SEC证劵交易委员会Scurities And Exchange CommissionAccrual basis 权责发生制a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made会计方法,其中的每个项目进入,因为它是获得或招致不管当实际支付或接收Cash basis 收付实现制a accounting method. each item is entered as payments are received or made一个会计方法。
ifrs3
International Financial Reporting Standard 3Business CombinationsThis version was issued in January 2008. Its effective date is 1 July 2009.IAS 22 Business Combinations was issued by the International Accounting Standards Committee in October 1998. It was a revision of IAS 22 Business Combinations(issued in December 1993), which replaced IAS 22 Accounting for Business Combinations(issued in November 1983).In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.In March 2004 the IASB issued IFRS 3 Business Combinations. It replaced IAS 22 and three Interpretations:•SIC-9 Business Combinations—Classification either as Acquisitions or Unitings of Interests •SIC-22 Business Combinations—Subsequent Adjustment of Fair Values and Goodwill Initially Reported•SIC-28 Business Combinations—“Date of Exchange” and Fair Value of Equity Instruments. IFRS 3 was amended by IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004).IAS 1 Presentation of Financial Statements(as revised in September 2007)*amended the terminology used throughout IFRSs, including IFRS 3.In January 2008 the IASB issued a revised IFRS 3.The following Interpretations refer to IFRS 3:•SIC-32 Intangible Assets—Web Site Costs(issued March 2002 and amended by IFRS 3 in March 2004)•IFRIC 9 Reassessment of Embedded Derivatives (issued March 2006)•IFRIC 17 Distributions of Non-cash Assets to Owners (issued November 2008).†*effective date 1 January 2009†effective date 1 July 2009© IASCF331C ONTENTSparagraphsINTRODUCTION IN1–IN13 INTERNATIONAL FINANCIAL REPORTING STANDARD 3BUSINESS COMBINATIONSOBJECTIVE1 SCOPE2 IDENTIFYING A BUSINESS COMBINATION3 THE ACQUISITION METHOD4–53 Identifying the acquirer6–7 Determining the acquisition date8–9 Recognising and measuring the identifiable assets acquired, the liabilities assumedand any non-controlling interest in the acquiree10–31 Recognition principle10–17 Recognition conditions11–14 Classifying or designating identifiable assets acquired and liabilitiesassumed in a business combination15–17 Measurement principle18–20 Exceptions to the recognition or measurement principles21–31 Exception to the recognition principle22–23 Contingent liabilities22–23 Exceptions to both the recognition and measurement principles24–28 Income taxes24–25Employee benefits26Indemnification assets27–28 Exceptions to the measurement principle29–31 Reacquired rights29Share-based payment awards30Assets held for sale31 Recognising and measuring goodwill or a gain from a bargain purchase32–40 Bargain purchases34–36 Consideration transferred37–40 Contingent consideration39–40 Additional guidance for applying the acquisition method to particular types ofbusiness combinations41–44A business combination achieved in stages41–42A business combination achieved without the transfer of consideration43–44 Measurement period45–50 Determining what is part of the business combination transaction51–53 Acquisition-related costs53 SUBSEQUENT MEASUREMENT AND ACCOUNTING54–58 Reacquired rights55332© IASCFContingent liabilities56 Indemnification assets57 Contingent consideration58 DISCLOSURES59–63 EFFECTIVE DATE AND TRANSITION64–67 Effective date64 Transition65–67 Income taxes67 WITHDRAWAL OF IFRS 3 (2004)68 APPENDICES:A Defined termsB Application guidanceC Amendments to other IFRSsAPPROVAL BY THE BOARD OF IFRS 3 ISSUED IN JANUARY 2008BASIS FOR CONCLUSIONSDISSENTING OPINIONSAPPENDIXAmendments to the Basis for Conclusions on other IFRSsILLUSTRATIVE EXAMPLESAPPENDIXAmendments to guidance on other IFRSsCOMPARISON OF IFRS 3 AND SFAS 141(R)TABLE OF CONCORDANCE© IASCF333International Financial Reporting Standard 3 Business Combinations (IFRS 3) is set out in paragraphs 1–68 and Appendices A–C. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the IFRS. Definitions of other terms are given in the Glossary for International Financial Reporting Standards. IFRS 3 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. 334© IASCFIntroductionReasons for issuing the IFRSIN1The revised International Financial Reporting Standard 3 Business Combinations (IFRS 3) is part of a joint effort by the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) to improve financial reporting while promoting the international convergence of accounting standards. Each board decided to address the accounting for business combinations in two phases. The IASB and the FASB deliberated the first phase separately. The FASB concluded its first phase in June 2001 by issuing FASB Statement No. 141 Business Combinations. The IASB concluded its first phase in March 2004 by issuing the previous version of IFRS 3 Business Combinations.The boards’ primary conclusion in the first phase was that virtually all business combinations are acquisitions. Accordingly, the boards decided to require the use of one method of accounting for business combinations—the acquisition method. IN2The second phase of the project addressed the guidance for applying the acquisition method. The boards decided that a significant improvement could be made to financial reporting if they had similar standards for accounting for business combinations. Thus, they decided to conduct the second phase of the project as a joint effort with the objective of reaching the same conclusions.The boards concluded the second phase of the project by issuing this IFRS and FASB Statement No. 141 (revised 2007) Business Combinations and the related amendments to IAS 27 Consolidated and Separate Financial Statements and FASB Statement No. 160 Noncontrolling Interests in Consolidated Financial Statements.IN3The IFRS replaces IFRS 3 (as issued in 2004) and comes into effect for business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after 1 July 2009. Earlier application is permitted, provided that IAS 27 (as amended in 2008) is applied at the same time.Main features of the IFRSIN4The objective of the IFRS is to enhance the relevance, reliability and comparability of the information that an entity provides in its financial statements about a business combination and its effects. It does that by establishing principles and requirements for how an acquirer:(a)recognises and measures in its financial statements the identifiable assetsacquired, the liabilities assumed and any non-controlling interest in theacquiree;(b)recognises and measures the goodwill acquired in the businesscombination or a gain from a bargain purchase; and(c)determines what information to disclose to enable users of the financialstatements to evaluate the nature and financial effects of the businesscombination.© IASCF335Core principleIN5An acquirer of a business recognises the assets acquired and liabilities assumed at their acquisition-date fair values and discloses information that enables users to evaluate the nature and financial effects of the acquisition.Applying the acquisition methodIN6 A business combination must be accounted for by applying the acquisition method, unless it is a combination involving entities or businesses under common control. One of the parties to a business combination can always be identified as the acquirer, being the entity that obtains control of the other business (the acquiree). Formations of a joint venture or the acquisition of an asset or a group of assets that does not constitute a business are not business combinations.IN7The IFRS establishes principles for recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree. Any classifications or designations made in recognising these items must be made in accordance with the contractual terms, economic conditions, acquirer’s operating or accounting policies and other factors that exist at the acquisition date.IN8Each identifiable asset and liability is measured at its acquisition-date fair value.Any non-controlling interest in an acquiree is measured at fair value or as the non-controlling interest’s proportionate share of the acquiree’s net identifiable assets.IN9The IFRS provides limited exceptions to these recognition and measurement principles:(a)Leases and insurance contracts are required to be classified on the basis ofthe contractual terms and other factors at the inception of the contract(or when the terms have changed) rather than on the basis of the factorsthat exist at the acquisition date.(b)Only those contingent liabilities assumed in a business combination thatare a present obligation and can be measured reliably are recognised.(c)Some assets and liabilities are required to be recognised or measured inaccordance with other IFRSs, rather than at fair value. The assets andliabilities affected are those falling within the scope of IAS 12 Income Taxes,IAS 19 Employee Benefits, IFRS 2 Share-based Payment and IFRS 5 Non-current AssetsHeld for Sale and Discontinued Operations.(d)There are special requirements for measuring a reacquired right.(e)Indemnification assets are recognised and measured on a basis that isconsistent with the item that is subject to the indemnification, even if thatmeasure is not fair value.336© IASCFIN10The IFRS requires the acquirer, having recognised the identifiable assets, the liabilities and any non-controlling interests, to identify any difference between:(a)the aggregate of the consideration transferred, any non-controlling interestin the acquiree and, in a business combination achieved in stages, theacquisition-date fair value of the acquirer’s previously held equity interestin the acquiree; and(b)the net identifiable assets acquired.The difference will, generally, be recognised as goodwill. If the acquirer has madea gain from a bargain purchase that gain is recognised in profit or loss.IN11The consideration transferred in a business combination (including any contingent consideration) is measured at fair value.IN12In general, an acquirer measures and accounts for assets acquired and liabilities assumed or incurred in a business combination after the business combination has been completed in accordance with other applicable IFRSs. However, the IFRS provides accounting requirements for reacquired rights, contingent liabilities, contingent consideration and indemnification assets.DisclosureIN13The IFRS requires the acquirer to disclose information that enables users of its financial statements to evaluate the nature and financial effect of business combinations that occurred during the current reporting period or after the reporting date but before the financial statements are authorised for issue. Aftera business combination, the acquirer must disclose any adjustments recognisedin the current reporting period that relate to business combinations that occurred in the current or previous reporting periods.© IASCF337International Financial Reporting Standard 3Business CombinationsObjective1The objective of this IFRS is to improve the relevance, reliability and comparability of the information that a reporting entity provides in its financial statement about a business combination and its effects. To accomplish that, this IFRS establishes principles and requirements for how the acquirer:(a)recognises and measures in its financial statements the identifiable assetsacquired, the liabilities assumed and any non-controlling interest in theacquiree;(b)recognises and measures the goodwill acquired in the business combinationor a gain from a bargain purchase; and(c)determines what information to disclose to enable users of the financialstatements to evaluate the nature and financial effects of the businesscombination.Scope2This IFRS applies to a transaction or other event that meets the definition of a business combination. This IFRS does not apply to:(a)the formation of a joint venture.(b)the acquisition of an asset or a group of assets that does not constitute abusiness. In such cases the acquirer shall identify and recognise theindividual identifiable assets acquired (including those assets that meetthe definition of, and recognition criteria for, intangible assets in IAS 38Intangible Assets) and liabilities assumed. The cost of the group shall beallocated to the individual identifiable assets and liabilities on the basis oftheir relative fair values at the date of purchase. Such a transaction or eventdoes not give rise to goodwill.(c) a combination of entities or businesses under common control(paragraphs B1–B4 provide related application guidance).Identifying a business combination3An entity shall determine whether a transaction or other event is a business combination by applying the definition in this IFRS, which requires that the assets acquired and liabilities assumed constitute a business. If the assets acquired are not a business, the reporting entity shall account for the transaction or other event as an asset acquisition. Paragraphs B5–B12 provide guidance on identifyinga business combination and the definition of a business.338© IASCFThe acquisition method4An entity shall account for each business combination by applying the acquisition method.5Applying the acquisition method requires:(a)identifying the acquirer;(b)determining the acquisition date;(c)recognising and measuring the identifiable assets acquired, the liabilitiesassumed and any non-controlling interest in the acquiree; and(d)recognising and measuring goodwill or a gain from a bargain purchase.Identifying the acquirer6For each business combination, one of the combining entities shall be identified as the acquirer.7The guidance in IAS 27 Consolidated and Separate Financial Statements shall be used to identify the acquirer—the entity that obtains control of the acquiree. If a business combination has occurred but applying the guidance in IAS 27 does not clearly indicate which of the combining entities is the acquirer, the factors in paragraphs B14–B18 shall be considered in making that determination.Determining the acquisition date8The acquirer shall identify the acquisition date, which is the date on which it obtains control of the acquiree.9The date on which the acquirer obtains control of the acquiree is generally the date on which the acquirer legally transfers the consideration, acquires the assets and assumes the liabilities of the acquiree—the closing date. However, the acquirer might obtain control on a date that is either earlier or later than the closing date. For example, the acquisition date precedes the closing date if a written agreement provides that the acquirer obtains control of the acquiree ona date before the closing date. An acquirer shall consider all pertinent facts andcircumstances in identifying the acquisition date.Recognising and measuring the identifiable assetsacquired, the liabilities assumed and any non-controllinginterest in the acquireeRecognition principle10As of the acquisition date, the acquirer shall recognise, separately from goodwill, the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree. Recognition of identifiable assets acquired and liabilities assumed is subject to the conditions specified in paragraphs 11 and 12.© IASCF339Recognition conditions11To qualify for recognition as part of applying the acquisition method, the identifiable assets acquired and liabilities assumed must meet the definitions of assets and liabilities in the Framework for the Preparation and Presentation of Financial Statements at the acquisition date. For example, costs the acquirer expects but is not obliged to incur in the future to effect its plan to exit an activity of an acquiree or to terminate the employment of or relocate an acquiree’s employees are not liabilities at the acquisition date. Therefore, the acquirer does not recognise those costs as part of applying the acquisition method. Instead, the acquirer recognises those costs in its post-combination financial statements in accordance with other IFRSs. 12In addition, to qualify for recognition as part of applying the acquisition method, the identifiable assets acquired and liabilities assumed must be part of what the acquirer and the acquiree (or its former owners) exchanged in the business combination transaction rather than the result of separate transactions.The acquirer shall apply the guidance in paragraphs 51–53 to determine which assets acquired or liabilities assumed are part of the exchange for the acquiree and which, if any, are the result of separate transactions to be accounted for in accordance with their nature and the applicable IFRSs.13The acquirer’s application of the recognition principle and conditions may result in recognising some assets and liabilities that the acquiree had not previously recognised as assets and liabilities in its financial statements. For example, the acquirer recognises the acquired identifiable intangible assets, such as a brand name, a patent or a customer relationship, that the acquiree did not recognise as assets in its financial statements because it developed them internally and charged the related costs to expense.14Paragraphs B28–B40 provide guidance on recognising operating leases and intangible assets. Paragraphs 22–28 specify the types of identifiable assets and liabilities that include items for which this IFRS provides limited exceptions to the recognition principle and conditions.Classifying or designating identifiable assets acquired and liabilitiesassumed in a business combination15At the acquisition date, the acquirer shall classify or designate the identifiable assets acquired and liabilities assumed as necessary to apply other IFRSs subsequently. The acquirer shall make those classifications or designations on the basis of the contractual terms, economic conditions, its operating or accounting policies and other pertinent conditions as they exist at the acquisition date.16In some situations, IFRSs provide for different accounting depending on how an entity classifies or designates a particular asset or liability. Examples of classifications or designations that the acquirer shall make on the basis of the pertinent conditions as they exist at the acquisition date include but are not limited to:(a)classification of particular financial assets and liabilities as a financialasset or liability at fair value through profit or loss, or as a financial assetavailable for sale or held to maturity, in accordance with IAS 39 FinancialInstruments: Recognition and Measurement;340© IASCF(b)designation of a derivative instrument as a hedging instrument inaccordance with IAS 39; and(c)assessment of whether an embedded derivative should be separated fromthe host contract in accordance with IAS 39 (which is a matter of‘classification’ as this IFRS uses that term).17This IFRS provides two exceptions to the principle in paragraph 15:(a)classification of a lease contract as either an operating lease or a financelease in accordance with IAS 17 Leases; and(b)classification of a contract as an insurance contract in accordance withIFRS 4 Insurance Contracts.The acquirer shall classify those contracts on the basis of the contractual terms and other factors at the inception of the contract (or, if the terms of the contract have been modified in a manner that would change its classification, at the date of that modification, which might be the acquisition date).Measurement principle18The acquirer shall measure the identifiable assets acquired and the liabilities assumed at their acquisition-date fair values.19For each business combination, the acquirer shall measure any non-controlling interest in the acquiree either at fair value or at the non-controlling interest’s proportionate share of the acquiree’s identifiable net assets.20Paragraphs B41–B45 provide guidance on measuring the fair value of particular identifiable assets and a non-controlling interest in an acquiree. Paragraphs 24–31 specify the types of identifiable assets and liabilities that include items for which this IFRS provides limited exceptions to the measurement principle.Exceptions to the recognition or measurement principles21This IFRS provides limited exceptions to its recognition and measurement principles. Paragraphs 22–31 specify both the particular items for which exceptions are provided and the nature of those exceptions. The acquirer shall account for those items by applying the requirements in paragraphs 22–31, which will result in some items being:(a)recognised either by applying recognition conditions in addition to thosein paragraphs 11 and 12 or by applying the requirements of other IFRSs,with results that differ from applying the recognition principle andconditions.(b)measured at an amount other than their acquisition-date fair values.Exception to the recognition principleContingent liabilities22IAS 37 Provisions, Contingent Liabilities and Contingent Assets defines a contingent liability as:© IASCF341(a) a possible obligation that arises from past events and whose existence willbe confirmed only by the occurrence or non-occurrence of one or moreuncertain future events not wholly within the control of the entity; or(b) a present obligation that arises from past events but is not recognisedbecause:(i)it is not probable that an outflow of resources embodying economicbenefits will be required to settle the obligation; or(ii)the amount of the obligation cannot be measured with sufficient reliability.23The requirements in IAS 37 do not apply in determining which contingent liabilities to recognise as of the acquisition date. Instead, the acquirer shall recognise as of the acquisition date a contingent liability assumed in a business combination if it is a present obligation that arises from past events and its fair value can be measured reliably. Therefore, contrary to IAS 37, the acquirer recognises a contingent liability assumed in a business combination at the acquisition date even if it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation. Paragraph 56 provides guidance on the subsequent accounting for contingent liabilities.Exceptions to both the recognition and measurement principlesIncome taxes24The acquirer shall recognise and measure a deferred tax asset or liability arising from the assets acquired and liabilities assumed in a business combination in accordance with IAS 12 Income Taxes.25The acquirer shall account for the potential tax effects of temporary differences and carryforwards of an acquiree that exist at the acquisition date or arise as a result of the acquisition in accordance with IAS 12.Employee benefits26The acquirer shall recognise and measure a liability (or asset, if any) related to the acquiree’s employee benefit arrangements in accordance with IAS 19 Employee Benefits.Indemnification assets27The seller in a business combination may contractually indemnify the acquirer for the outcome of a contingency or uncertainty related to all or part of a specific asset or liability. For example, the seller may indemnify the acquirer against losses above a specified amount on a liability arising from a particular contingency; in other words, the seller will guarantee that the acquirer’s liability will not exceed a specified amount. As a result, the acquirer obtains an indemnification asset. The acquirer shall recognise an indemnification asset at the same time that it recognises the indemnified item measured on the same basis as the indemnified item, subject to the need for a valuation allowance for uncollectible amounts. Therefore, if the indemnification relates to an asset or a liability that is recognised at the acquisition date and measured at its acquisition-date fair value, the acquirer shall recognise the indemnification asset 342© IASCFat the acquisition date measured at its acquisition-date fair value. For an indemnification asset measured at fair value, the effects of uncertainty about future cash flows because of collectibility considerations are included in the fair value measure and a separate valuation allowance is not necessary (paragraph B41 provides related application guidance).28In some circumstances, the indemnification may relate to an asset or a liability that is an exception to the recognition or measurement principles. For example, an indemnification may relate to a contingent liability that is not recognised at the acquisition date because its fair value is not reliably measurable at that date.Alternatively, an indemnification may relate to an asset or a liability, for example, one that results from an employee benefit, that is measured on a basis other than acquisition-date fair value. In those circumstances, the indemnification asset shall be recognised and measured using assumptions consistent with those used to measure the indemnified item, subject to management’s assessment of the collectibility of the indemnification asset and any contractual limitations on the indemnified amount. Paragraph 57 provides guidance on the subsequent accounting for an indemnification asset.Exceptions to the measurement principleReacquired rights29The acquirer shall measure the value of a reacquired right recognised as an intangible asset on the basis of the remaining contractual term of the related contract regardless of whether market participants would consider potential contractual renewals in determining its fair value. Paragraphs B35 and B36 provide related application guidance.Share-based payment awards30The acquirer shall measure a liability or an equity instrument related to the replacement of an acquiree’s share-based payment awards with share-based payment awards of the acquirer in accordance with the method in IFRS 2 Share-based Payment. (This IFRS refers to the result of that method as the ‘market-based measure’ of the award.)Assets held for sale31The acquirer shall measure an acquired non-current asset (or disposal group) that is classified as held for sale at the acquisition date in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations at fair value less costs to sell in accordance with paragraphs 15–18 of that IFRS.Recognising and measuring goodwill or a gain from abargain purchase32The acquirer shall recognise goodwill as of the acquisition date measured as the excess of (a) over (b) below:(a)the aggregate of:(i)the consideration transferred measured in accordance with this IFRS,which generally requires acquisition-date fair value (see paragraph 37);© IASCF343。
会计专业术语中英文对比
财务术语中英文对照大全，财务人必、备!2015-05-28注册会计师注册会计师知道”会计〃的英语怎么说吗？不会？那可真够无语的额！想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！增加见识也好，装装逼也行。
目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益一、财务报表二、财务状况变动表三、财务报表分析四、合并财务报表五、物价变动中的会计计量一、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Owner's 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二、会计循环会计循环Accounting Procedure/Cycle 会计信息、系统Accounting information System 账户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记账Journal总分类账General Ledger明细分类账Subsidiary Ledger试算平衡Trial Balance现金收款日记账Cash receipt journal现金付款日记账Cash disbursements journal销售日记账Sales Journal购货日记账Purchase Journal普通日记账General Journal工作底稿Worksheet调整分录Adjusting entries结账Closing entries三、现金与应收账款现金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)银行对账单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应收账款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坏账费用Bad debt expense备抵法Allowance method备抵坏账Bad debt allowance损益表法Income statement approach 资产负债表法Balance sheet approach 账龄分析法Aging analysis method 直接冲销法Direct write-offmethod 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 com四、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五、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-dividend date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 六、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预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation账面价值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七、无^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八、流动负债负债Liability流动负债Current liability应付账款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九、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十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's 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十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement账户式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十二、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直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、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普通股每股账面价值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应收账款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、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十五、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 losse。
《国际会计》课程教学大纲
《国际会计》课程教学大纲课程名称：国际会计International Accounting课程编码：6361F006 学分： 2 总学时：36说明【课程简介】本课程为应用型本科会计学专业财务会计方向课程。
随着中国加入世贸组织以及经济全球化进程的加快，学生不应仅把眼光局限在国内的会计实务的处理上，更应该立足于全球角度，应对会计国际化的发展趋势，因此，本课程在会计学人才培养中有着重要位置。
作为会计学的一个独立的分支，国际会计有着自己相对独立的理论和方法体系，是一门专业性很强的课程。
通过本课程学习，培养学生利用此课程中的理论和方法分析和解决问题的能力。
【课程性质】专业方向课程【适用专业】会计学专业【教学目标】通过该课程的教学，能使学生了解国际会计产生、基本知识、发展动态和会计准则的国际协调，掌握国际比较会计、国际税务筹划的不同特点、具体要求和核算方法。
通过本课程的学习，能比较完整地掌握国际会计学的基本理论框架，并能把它们运用于实践当中。
【先修课程要求】《经济学》、《管理学》、《基础会计》、《中级财务会计》、《财务管理》、《税法》等课程。
这些课程的基本原理、理论及其分析方法，是学习本课程的基础。
【能力培养要求】可以对典型国家的会计模式进行比较，对常见的国际税务问题可以分析判断。
【学习总量】总学时36学时，其中理论36学时。
学生自主学习12学时，另行安排。
【教学方法与环境要求】教学方法：依托多媒体教学环境，在讲授基础上，结合教材思考题组织课堂讨论和主题发言。
用国际会计准则与实际业务相结合的方法帮助学生借鉴和吸收国际上一切优秀的成果；联系实际发展我国的会计准则；熟悉和掌握国际通用的商用语言。
环境要求：多媒体教室。
【学时分配】【教材与主要参考书】教材：《国际会计》，常勋；常亮，东北财经大学出版社，2015年1月，第7版参考书：【1】《国际会计前沿》，王松年，上海财经大学出版社，2013年【2】《国际会计学》，徐经长、杜胜利、陈轲，中国人民大学出版社，2015年【3】《国际会计研究》，常勋，中国金融出版社，2015年【4】《国际财务报告准则—阐释与应用》（中国版），本哈德. 裴仁斯等，上海财经大学出版社，2014年【5】《国际会计学》，[美]弗雷德里克·D. S. 乔伊、卡罗尔·安·福罗斯特、加利·K. 米克著，周晓苏、方红星译，东北财经大学出版社，2010年7月【6】《国际会计》，王建新，上海财经大学出版社，2013年5月大纲内容第一章国际会计的形成与发展【教学目的和要求】了解：（1）国际会计师大会的由来与发展（2）早期国际会计定义的区别理解：（1）市场国际化对会计国际化的影响（2）跨国公司兴起对会计国际化的影响（3）会计遗产对会计国际化的影响掌握：（1）国际会计的三大问题（2）会计职业国际化的三个层次（3）各国会计师职业资格考试的差异（4）“世界会计”观的定义（5）“国别会计”观的定义（6）“实务主义”观的定义（7）崔和缪勒的定义（8）伊克彼、麦尔科和伊利马拉夫的定义（9）国际会计的主要内容运用：（1）理论联系实际能够区分会计职业界提供国际性服务的三个层次（2）通过学习各学者的观点，能够评价和比较国际会计的不同定义【内容提要】第一节会计的国际化一、市场的国际化，特别是货币、资本市场的国际化二、跨国公司的兴起和壮大三、会计世袭遗产的国际性四、特定会计方法的国际性质五、会计的国际化与国家化第二节会计职业界的国际化一、会计职业界提供国际性服务的三个层次二、会计职业界的国际组织三、会计职业国际化的阻力第三节国际会计的定义一、国际会计学家在早期对国际会计所下的定义二、20世纪70年代国际会计研究中的三种不同观点三、20世纪80年代至90年代国际会计学家对国际会计所下的定义四、国际会计的主要内容【教学重点与难点问题】教学重点：市场国际化、特别是货币市场和资本市场的国际化，是会计国际化的最主要的推动力量；跨国公司的兴起和壮大对会计国际化的双面影响；国际会计的定义。
GAAP
Chinese,US GAAP,IFRS Compare: Business Combination1. Relevant accounting standards1) CAS 20 Enterprise Combination and Application Guidance2) FAS 141 Business Combination3) IFRS 3 Business Combination2. Difference between IFRS and US GAAPIFRS 3 Business Combination and FAS 141 Business Combination, as revised in Jan 2008 and Dec 2007, are the result of joint effort by FASB and IASB. The two standards reached same conclusions on most of the issues addressed, while there are still differences on a few matters. Most of the differences arise because of being consistent with existing standards in their respective systems. The three major items are:1) Initial measurement of non-controlling interest in acquireeA. IFRS permits an acquirer to measure non-controlling interest in an acquiree either at fair value or as its proportionate share of the acquiree’s identifiable net assets.B. US GAAPs require non-controlling interest in an acquiree to be measured at fair value.How it’s going to impact measuremen t of goodwill will be discussed in the section comparing IFRS and CAS.2) Assets and liabilities arising from contingenciesA. IFRS requires the acquirer to recognize a contingent liability assumed in a business combination if it is present obligation arising from past events and its fair value can be reliably measured.Under IFRS, contingent liabilities recognized in a business combination must be measured subsequently at the higher of the amount that would be recognized in accordance with IAS 37 or the initial amount less cumulative amortization.B. US GAAPs requires the acquirer to recognize assets and liabilities that arise from contractual contingencies. Non-contractual contingencies are recognized only if it is more likely than not that the contingency gives rise to an asset or liability.Under US GAAPs, a contingency recognized in business combination is reported at its acquisition-date fair value, until the acquirer obtains new information about the possible outcome of the contingency. The acquirer uates the new information and measures the contingency as follows:a) A liability is measured at the higher of its acquisition date fair value or the amount that would be recognized in accordance with FAS 5.b) An asset is measured at the lower of its acquisition date fair value or the best estimate of its future settlement.3) Operating leases in which the acquiree is the lessorA. IFRS requires the acquirer to take into account the terms of a lease in measuring the acquisition-date fair value of an asset that is subject to an operating lease in which the acquiree is the lessor.IFRS does not require the acquirer of an operating lease in which the acquiree is the lessor to recognize a separate asset or liability if the terms of the lease are favorable or unfavorable compared with market terms, which is required for leases in which the acquiree is the lessee.B. Under US GAAPs, an acquirer measures the acquisition-date fair value of an asset that is subject to an operating lease in which the acquiree is the lessor separately from the lease contract.US GAAPs require the acquirer to recognize an intangible asset or a liability if the terms of an operating lease are favorable or unfavorable relative to market terms, regardless whether the acquiree is the lessee or the lessor.3. Differences between IFRS and CASThe difference between IFRS and CAS is a critical one, with the core as how goodwill is measured. I try to break it into elements as below. Hopefully I make it easier, other than more difficult to be understood.1) Definition and scopeIFRS defines a business combination as a transaction or other event in which an acquirer obtains control of one of more businesses.CAS defines business combination as a transaction or event in which two or more enterprises combines to be one reporting entity.A. The object of combinationa) IFRS requires the assets acquired and liabilities assumed constitute a business, for the transaction or event to be qualified as a business combination. IFRS goes on to give a detailed definition of business, which is an integrated set consisting of inputs and processes applied to those inputs that have the ability to create outputs. A business need not include all of the inputs or processes thatthe seller used in operating that business, as far as market participants are capable of acquiring the business and continuing to produce outputs, for example, by integrating the business with their own inputs and processes.b) In the definition given by CAS, the object of combination is enterprise(s), while it does allow combination of operating activities or assets group, which includes inputs and processes that have the ability to create outputs, to be accounted for the same way as combination of enterprises.B. ControlCAS definition does not identify control as the key for recognizing a business combination, as IFRS does. However, becoming one reporting entity requires control of the acquiree (i.e. the acquiree either is completely absorbed or becomes a subject of consolidation).But CAS explicitly exclude business combination by contract alone (e.g. a stabling arrangement or forming a dual listed corporation), while IFRS explicitly include it in the Scope of IFRS 3.2) Measurement at recognitionA. Measurement of non-controlling interest in acquireea) CAS gives no guidance on how to measure non-controlling interest in acquiree.b) IFRS permits an acquirer to measure non-controlling interest in an acquiree either at fair value or as its proportionate share of the acquiree’s identifiable net assets.B. Measurement of goodwill or gain from a bargain purchaseNote: Discussion below focuses on goodwill, while the same applies to gain from a bargain purchase.a) IFRS requires goodwill measured, as of the acquisition date, as the excess over I over II below:I. the aggregate of:ü The consideration transferred measured according to IFRS 3 (generally at acquisition-date fair value);ü The amount of any non-controlling interest in the acquiree measured according to IFRS 3;ü In a business combination achieved in stages, the acquisition-date fair value of the acquirer’s previously held equity interest in the acquiree.II. the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed measured according to IFRS 3.b) CAS defines goodwill as the residual difference between the costs of the business combination and the fair value of the acquirer’s interest in the identifiable net assets acquired. No goodwill is recognized relating to the noncontrolling interest.Under IFRS, if non-controlling interest in an acquiree is measured as its proportionate share of the acquiree’s identifiable net assets, the resulting amount of goodwill should be the same as under CAS (assumed all other relevant measurements to be the same under the two systems for the sake of this comparison). Otherwise, the difference in amounts of goodwill recognized under IFRS and CAS will be the difference in amounts of non-controlling interest inacquiree recognized under the two systems. (US GAAPs do not give the optionof measuring non-controlling interest as its proportionate share of the acquiree’s identifiable net assets. Therefore, theoretically there will be a difference between goodwill recognized under CAS and that under US GAAPs.)C. Measurement of business combination achieved in stagesa) Under IFRS, in a business combination achieved in stages, the acquiree shall remeasure its previously held equity interest in the acquiree at its acquisition-date fair value and recognize the resulting gain or loss.b) Under CAS, the cost of combination is measured as the sum of the equity interest costs at each stage. Goodwill is the sum of differences between equity interest costs and the fair value of the acquirer’s share of identifiable net asset,as of each stage.D. Transaction costsa) Under IFRS, acquisition-related costs should be accounted for as expenses in the periods in which the costs are incurred and the services are received (with the exception to costs of issuing debt or equity securities).b) Under CAS, transaction costs that are directly attributable to the business combination are part of the business combination cost, i.e. will impact the amount of goodwill recognized.E. Assets and liabilities arising from contingenciesCAS adopts the same principle as IFRS, i.e. different from US GAAPs.Note: how assets and liabilities acquired in a business combination are included in the statement of financial positions will be discussed under the title of equity investment. Here I only point out that, under CAS, separate financial statements (or more precisely referred to as parent financial statements) are required and a line of long-term equity investment is required to be reported on the separate (parent) balance sheet, in the case that the acquiree becomes a subsidiary. This is the reason why “Cost of Business Combination” need to be measured.3) IFRS 3 does not cover business combinations of entities under common control.US GAAp与IFRS的主要差异美国公认会计原则（US GAAP）与国际会计准则（IFRS）之间存在的主要差异(转)1.在存货成本的计算方法上, IFRS规定禁止使用后进先出法。
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4.2 The Legal Form of Business Combinations
Acquisition occurs when Textbook P59
• One corporation acquires the productive assets of another business entity and integrates those assets into its own operations, or
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企业合并的概念
中国财政部2006年2 月颁布的《企业会 计准则第20号—— 企业合并》对企业 合并的定义是：企 业合并，是指将两 个或者两个以上单 独的企业合并形成 一个报告主体的交 易或事项。
企业合并的实 质是控制，而 不是法律实体
的解散。
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4.1 The Accounting Concept of Business Combinations
Business combinations According to FASB Statement No. 141:
For purposes of applying this statement, a business combination occurs when an entity acquires net assets that constitute a business or acquires equity interests of one or more other entities and obtains control over that entity or entities.
4.1 The Accounting Concept of Business Combinations
Control is the power to govern the financial and operating policies of an or business so as to obtain benefits from its activities. P58-59
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4.1 The Accounting Concept of Business Combinations
Business combinations Textbook P58 According to IFRS3 :
A business combination is a transaction or other event in which an acquirer obtains control of one or more business.
美国财务会计准则委员 会（FASB）2001年6月 颁布第141号公《企业合 并》指出：当一个主体 取得了构成一项业务的 净资产，或者取得了一 个或几个其他主体的权 益并取得对后者的控制 时，就发生了企业合并。
国际准则委员会（IASB） 2004年3月颁布的第3号国 际财务报告准则《企业合 并》对企业合并定义如下： 企业合并就是将几个独立 的企业合并形成一个报告 主体的交易或事项。
the legal and accounting perspectives. • Introduce concepts of accounting for business combinations • Emphasizing the purchase method
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Chapter 4 Business Combinations
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Learning Objectives
• The economic motivations underlying business combinations • The alternative forms of business combinations, from both
a. power over more than one-half of the voting rights of the other entity by virtue of an agreement with other investors.
b. power to govern the financial and operating policies of the other entity under a statute or an agreement.
c. power to appoint or remove the majority of the members of the board of directors or equivalent governing body of the other entity.
d. power to cast the majority of votes at meetings of the board of directors or equivalent governing body of the other entity.
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4.2 The Legal Form of Business Combinations
The term merger and consolidation are often used as synonyms for acquisitions.