会计英语单词

Chapter 1Special purpose financial statement专用财务报表A financial statement designed to meet the needs of a specific group or to satisfy a specific purpose.Specific,具体的；特定的，特殊的General purpose financial statement一般财务报表Financial statements that comply with conceptual framework requirements and accounting standards and meet the information needs common to users who are unable to command the preparation of financial statements tailored specially to satisfy all their information needs.comply with,遵守；服从conceptual framework,基本概念，概念框架command,指挥，控制，命令tailored, adj特制的v （tailor过去式）调整使适应Australian Securities and Investments Commission (ASIC)澳大利亚证券投资委员会Body responsible for administering corporation legislation in Australia.It is independent of state ministers or state parliaments and reportsdirectly to the Commonwealth Parliament, the Treasurer and the Parliamentary Secretary to the Treasurer.administer,管理，执行corporation,公司，法人，社会团体legislation,法律法规state parliaments,州议会Commonwealth Parliament,联邦议会Treasurer,财务主管；司库；出纳员Parliamentary Secretary,国会秘书Australian Accounting Standards Board澳大利亚会计准则委员会Body charged with developing a conceptual framework for accounting practices, making and formulating accounting standards, and participating in and contributing to the development of a single set of accounting standards for worldwide use.Formulating,构想出；规划；确切地阐述Participating，参加，参与Financial Reporting Council (FRC)财务报告委员会Body that oversees the activities of the AASB and the AUASB. Oversee,监督Australian Securities Exchange (ASX)澳大利亚证券交易所A company incorporated on 1 April 1987. The ASX sets uniform trading rules, ethical standards and listing requirements.Incorporate,组成公司Uniform,相同的，一致的Ethical standards,道德标准Conservative accounting policies保守会计政策Policies that tend to understate the value of an entity’s net assets. A bias towards understating the carrying value of assets and overstating the carrying value of liabilities.Conservative,保守的Understate,少说，少报；保守的说Overstate,夸大，夸张Bias,偏见；偏好；倾向Chapter 2Conceptual framework基本概念，概念框架A framework that seeks to identify the objective of general purpose financial reporting and the qualitative characteristics that financial information should possess.Identify，确定，认同Qualitative，性质上的Characteristic，特征Possess，控制，使掌握Reporting entity报告主体When users are said to exist who do not have access to information relevant to decision making and who are judged to be dependent on general purpose financial reports, the entity is deemed to be a reporting entity.Exist，存在have access to,可获得，可利用be dependent on,依靠，依赖be deemed to,被认为Asset资产Defined in the AASB Conceptual Framework as a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity.Future economic benefits未来经济利益The scarce capacity to provide benefits to the entities that use them—common to all assets irrespective of their physical or other form.Scarce，稀有的capacity，能力，生产力Irrespective，无关的，不顾的Control (assets)控制If an asset is to be recognized, control rather than legal ownership must be established. Control is ‘the capacity of the entity to benefit from the asset in the pursuit of the entity’s objectives and to deny or regulate the access of others to that benefit’.Pursuit,追求Deny,否认；拒绝Liability负债Defined in the AASB Conceptual Framework as ‘a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits’.Settlement，结算Embodying，使具体化，具体表达Notes to the financial statements财务报表说明（披露）Future explanation or information relating to particular items appearingin financial statements.Expenses费用Defined in the AASB Conceptual Framework as ‘decrease in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decrease of equity, other than those relating to distributions to equity participants’. Depletions,消耗，损耗Incurrences,招致，发生Participants,参与者Income收入Defined by the AASB Conceptual Framework as ‘increase in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants’.Enhancement，增加Equity所有者权益Residual interest in the assets of the entity after deduction of its liabilities. The residual interest is a claim or right to the net assets of thereporting entity.Residual interest，剩余权益；残值或者The owners’ share of the business calculated by subtracting the liabilities of the entity from its assets.Subtracting，减法Conventional financial reporting practices传统财务报告实务Represented by the set of the generally accepted accounting principles in place at a point in time. They rely heavily on historical—cost accounting and associated doctrines, such as the doctrine of conservatism. historical—cost accounting，历史成本会计associated doctrines，相关学说，相关声明doctrine of conservatism，保守主义Full—cost method完全成本法In relation to the extractive industries, this method of accounting requires all exploration costs incurred by an entity to be matched against revenue from the total economically recoverable reserves discovered by the entity across all sites.extractive industries，（矿业、农业、渔业等）天然生产业exploration costs，勘探成本Successful—efforts method成果法Method of accounting used in the extractive industries under which only costs resulting directly in the discovery of economically recoverable reserves are carried forward, all others being written off as incurred. economically recoverable reserves，经济可采储量written off，核销；销账；报废Chapter 4Historical—cost accounting历史成本会计System of accounting that bases asset values and expenses on the actual prices paid rather than on market valuations.Present—value accounting现值会计An approach to accounting that values assets and liabilities on the basis of their net present values.Basis，基准，准则net present values，净现值Market—value accounting市值会计Where the entity’s assets are recorded at their net market value, with any change in value from the previous period or since acquisition datebeing treated as part of the profit or loss for the financial period.net market value,净市值Heritage assets遗产资产（本书所讲偏向于文化和文物遗产，与先人留给后辈的遗产的定义有所不同，此处不作讲解）Variously defined. ’non—current assets that a government intends to preserve indefinitely because of their unique historical, cultural or environmental attributes’. (Auditor—General of NSW).Unique，独特的，稀罕的Current assets流动资产An entity shall classify an asset as current, when(a)It expects to realise (realize)(英式英语和美式英语拼写差异) theasset, or intends to sell or consume it, in its normal operating cycle;(b)It holds the asset primarily for the purpose of trading;(c)It expects to realize the asset within twelve months after thereporting period; or(d)The asset is cash or a cash equipment (as defined in AASB 107) Unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.cash equipment，现金等价物（货币工具）Current ratio流动比率Determined by dividing current assets by current liabilities. A measure of the short—term liquidity or solvency of an organization.Divide，除short—term liquidity，短期流动性solvency，偿付能力Intangible assets无形资产Non—monetary assets without physical substance. Common forms of intangible assets include patents, goodwill, brand names and trademarks.Non—monetary assets，非货币资产physical substance，物理实质，物质Recoverable amount可收回金额The net amount expected to be recovered through the cash inflows and outflows arising from the continued use and subsequent disposal of an item.Represented by the higher of an asset’s:(a)Fair value less cost of disposal;(b)Its value in use.Useful life使用年限Estimated period over which future economic benefits embodied in a depreciable asset are expected to be consumed by the entity, or the estimated total service to be obtained from the asset by the entity. Embodied，表现，包括Amortisation摊销The allocation of the cost of an asset, or its revalued amount, over the periods in which benefits are expected to be derived from this asset. Intangible assets are amortised;Tangible assets are depreciated.be derived from，源自于derived，vi.起源v．得到，获得Capitalise资本化To carry forward (defer) some expenditure as an asset (as opposed to writing it off as an expense) on the basis that it will generate future economic benefits.Generate，造成，引起Chapter 5Depreciation折旧Allocation of the cost of an asset, or its revalued amount, over the periods in which benefits are expected to be derived.Depreciable asset应折旧资产A non—current asset having a limited useful life.Depreciable amount应折旧金额Historical cost or revalued amount of a depreciable asset less the net amount expected to be recovered on disposal of the asset at the end of its useful life.Sum-of-digits method年数总和法Method of depreciation that allocates a greater amount of depreciation in the early years of an asset’s life.Declining—balance method余额递减法Method of depreciation to be used when the economic benefits to be derived from a depreciable asset are expected to be greater in the earlier years relative to the later years.Straight—line method直线法Method of amortization or depreciation where the cost or revalued amount of an asset, less its expected residual value, is uniformly depreciated over its expected useful life.residual value，残值uniformly，一致地，相同地Chapter 7Inventory存货Goods, other property and services held for sale in the ordinary course of business; or in the process of production, preparation or conversion for such sale; or in the form of materials or supplies to be consumes in the production of goods or services available for sale.held for sale，持有待售Cost of goods sold销售成本Cost of inventory sold during the financial period. Can be determined either on a periodic basis or on a perpetual (continuous) basis. Perpetual，永久的，无期限的Lower of cost and net realisable valueCost is the aggregate of costs such as purchase and conversion;Net realisable value is the estimated proceeds of sale less costs tocompletion and costs to sell.Aggregate，合计Conversion，变换，转换，财产转换Net realisable value，净残值Fixed production costs固定生产成本Costs of production that are not expected to fluctuate as levels of production change.Fluctuate，波动，涨落Fixed costs固定成本Costs that do not fluctuate (at least in the shorter term) as levels of production/activity change.Directing costing直接成本Where fixed production costs are treated as period costs (brought to account as expenses in the financial period in which they are incurred) and thus excluded from the cost of inventories.period costs，期间成本，当期成本（期间费用）Absorption costing吸收成本法Where the cost of inventory includes variable production costs and fixedproduction costs. Often referred to as ‘full costing’.Period costs期间成本，当期成本（期间费用）Costs that are written off in the period in which they are incurred since they are not expected to provide economic benefits beyond the end of the current financial period.Standard costs标准成本Used to assign costs to inventory, they are predetermined product costs established on the basis of planned products and/or operations, planned cost and efficiency levels and expected capacity utilization.Assign，分派，分配Predetermine，预先裁定；注定capacity utilization，生产能力利用系数Write-down减值Reducing the carrying value of an asset.Specific-identification method个别鉴定法Method of accounting for the cost flow of inventory. Significant dollar value items are often ‘accounted for this way, particularly where they have a unique characteristic such as a unique product number.Weighted-average approach加权平均法An average cost is determined for inventory based on beginning inventory and items purchased during the period. The costs of the individual units are weighted by the number of units acquired or manufactured at a particular price. The units in ending inventory and units sold are costed at this average cost.Particular，详细的Cost flow method----First in first out (FIFO)先进先出法Method of assigning costs to inventory where it is assumed that the first inventory that enters an organis ation’s stock is the first inventory that is sold.Cost flow method----Last in first out (LIFO)后进先出法Method of assigning costs to inventory where it is assumed that the last inventory item that enters an organis ation’s stock is the first inventory that is sold.Periodic inventory system定期盘存法Also known as the physical inventory method, this is a method of accounting for inventory where inventory is counted periodically andthen priced.Periodic，周期的，定期的Perpetual inventory system永续盘存制Also known as the continuous method, this is a method of accounting for inventory where a running total is kept of the units on hand by recording all increases and decreases as they occur.Perpetual，永续的，无期限的Chapter 8Identifiable intangible assets可辨认无形资产Include patents, trademarks, brand names and copyrights. Can be considered identifiable as a specific value can be placed on each asset, and they can be separately identified and sold.Unidentifiable intangible assets不可辨认无形资产Intangible assets that cannot be separately sold, such as loyal customers and established reputation. Cannot be individually measured with acceptable levels of reliability.loyal customers，忠诚客户（客户忠诚度）Goodwill商誉Unidentifiable intangible assets representing the future economic benefits associated with an existing customer base, efficient management, reliable suppliers and the like.Research and development研究与开发（产品等）Research is original investigation, while development is defined as activities undertaken with specific commercial objectives, and involves the translation of research knowledge into designs for new products. Investigation，调查，研究commercial objectives，商业目标Purchased goodwill合并商誉Goodwill that has been acquired through a transaction with an external party, as opposed to goodwill that is generated by the reporting entity itself. In Australia purchased goodwill must be shown as an asset of the reporting entity.Inverted sum-of-years-digits approach反向的年数总和法A method of depreciation/amortisation that is applied on the assumption that greater benefits are derived in the future years than earlier years.Chapter 10Contingent liabilities或有负债Obligations that are payable contingent upon a future or obligations that are not probable (in terms of resources outflows) or are not measurable with sufficient reliability.Obligation，债务；义务Sufficient，充足的Non-current liability非流动负债Any liability that does not pass the test provided within AASB 101 for a current liability.Current liability流动负债Liabilities that satisfy any of the four criteria provided by AASB 101. PS: Four criteria（条件）(a)It expects to settle the liability in its normal operating cycle;(b)It holds the liability primarily for the purpose of trading;(c)The liability is due to be settled within twelve months after theend of the reporting period; or(d)The entity does not has an unconditional right to defer settlementof the liability for at least twelve months after the reporting period.All other liabilities shall be classified as non-current liability.(或者可以按照流动资产定义的格式)Dividend股息，股利，红利A distribution of the profits of an entity to the owners of that entity, typically in the form of cash.Preference shares优先股Shares that receive preferential treatment relative to ordinary shares, with the preferential treatment relating to various things, such as dividend entitlement or order of entitlements to any distribution of capital on the dissolution of the company.Preferential，优先的，优先选择的Entitlement，权利，津贴Dissolution，解散Share capital股本The balance of owners’ equity within a company which constitutes the capital contributions made by the owners.Constitutes，构成，组成Debenture公司债券A written promise to pay a principal amount at a specified time, as well as interest calculated at a specific rate.Par (or face) value票面价值The amount debenture holders receive on maturity of debentures. Maturity，到期Coupon rate息票利率，票面利率The rate of interest specified on the face of a security.Security，有价证券Effective-interest method实际利率法Calculating interest expense for a period by multiplying the opening present value of a liability by the appropriate market rate of interest. Multiply，乘Appropriate，适当的，恰当的，合适的Premium溢价The amount paid per debenture in excess of the par or face value.in excess of，超过Market rate of return市场收益率The rate of return that the market, typically the capital market, requires from a particular investment.capital market，资本市场Hybrid securities混合证券Securities exhibiting both debt and equity characteristics.Chapter 11Lease租赁An agreement conveying the right from a lessor to a lessee to use property for a stated period in return for a series of payments. Stated，规定的，定期的Finance lease融资租赁A lease in which the terms of the lease agreement transfer the risks and benefits of ownership from the lessor to the lessee.Operating lease经营租赁Lease in which the risks and rewards of ownership stay with the lessor. Risks and rewards of ownership所有权的风险和回报Risks include those associated with idle capacity and obsolescence andbenefits include gains in realisable value.Idle，空闲的Obsolescence，废弃，过时Minimum lease payments最低租赁付款额Rental payments over the lease term including the amount of any bargain purchase option, premium and any guaranteed residual value and excluding any rental relating to costs to be met by the lessor and any contingent rentals.Rental payments，租金Bargain purchase option承租人优先购置权（承租人购买选择权）Provision that allows a lessee to purchase leased property for a price expected to be far lower than the expected fair value of the property at the date the option becomes exercisable.Exercisable，可实行的，可操作的，可运用的Implicit interest rate内含利率The discount rate that causes the aggregate present value of the minimum lease payments plus any unguaranteed residual to be equal to the fair value of the leased property at the inception of the lease. Aggregate，合计Unguaranteed residual，未担保剩余价值Inception of the lease，起租日Incremental borrowing rate增量借款利率Rate of interest the lessee would have to pay on a similar lease or the rate that the lessee would incur to borrow the funds to purchase the asset.Residual value剩余价值，残值The actual or estimated net realizable value of a depreciable asset at the end of its useful life.net realizable value（NRV），可变现净值Sale and leaseback transaction售后租回A transaction in which an entity sells an asset and immediately leases it back.Direct-financing lease直接融资租赁A finance lease that is not a lease involving a manufacturer or dealer in which the lessor acquires legal title to an asset then transfers the risks and rewards of ownership of the asset to a lessee for lease payments. Lease receivable应收租金A receivable recorded in the books of a lessor; For a finance lease it is the present value of the minimum lease payments plus the present value of any unguaranteed residual.Initial direct costs初始直接成本Costs that are directly associated with negotiating and executing a lease agreement.Negotiate，谈判，磋商Execute，执行Gross method总价法Lease receivable is recorded at the sum of the undiscounted minimum lease payments and the unguaranteed residual.Net method净价法Lease receivable is recorded at the present value of the minimum lease payments plus the present value of any unguaranteed residual value and initial direct costs.Lease incentive租赁激励Incentive provided to a lessee to encourage the lessee to sign the lease.Debt-to-asset constraint负债对资产约束A restriction included in a debt agreement limiting the amount of debt an entity may have relative to its total assets.Technical default技术性违约When a borrowing entity has failed to comply with certain restrictive covenants that have been negotiated with lenders.Certain，某一；某些；必然的Restrictive，限制性的；约束的Covenants，条款，契约，约定事项Chapter 12Annual leave年假Number of weeks of paid leave to which full-time employees are entitled in a year.Sick leave病假Paid leave entitlement per year for when an employee is not fit for duties.Long-service leave长期服务积累的假期Leave in addition to annual leave granted if an employee stays with an employer for a minimum number of periods.Superannuation退休金Payments made to employees after their retirement, in a stream of periodic payments or a lump sum on termination.in a stream of，连续不断地periodic payments，定期付款a lump sum，一次付清termination，终止，结束，解雇Defined benefit fund固定收益基金A fund where the amounts to be paid to members at normal retirement age are specified or determined, at least partly, by years of membership and/or salary level.Defined contribution fund固定收益基金A fund where the amounts to be paid to members at normal retirement age are determined by accumulated contributions and the earnings of the fund.Share option股票期权，股票认购权，认股期权Entitlement that gives the holder the right to buy shares at or before a future date at a specified price.On-costs基于成本Costs other than salaries and wages incurred by an employer as a result of employing individuals.Chapter 13Shareholders’ funds股东基金In a company shareholders’ funds represent the difference between total assets and total liabilities.Ordinary shares普通股A class of shares that typically ranks behind the claims of creditors and some preference shareholders.Par value of a share股票票面价值Whilst no longer permitted, within Australia shares were once attributed a notional, fixed value and this was referred to as ‘par value’. Shares would typically be issued above (a premium) or below (a discount) this par value.Forfeited shares account没收股票账户An account reflecting the amounts paid by investors for partly paid shares and where those shares have been cancelled owing to failure of investors to pay all amounts due.Forfeited shares reserve没收股份储备A reserve for non-refundable amounts paid by defaulting shareholders, shown as part of shareholders’ funds of the company.non-refundable，不可退款的，不可归还的default，弃权，违约Share split拆股The subdivision of the company’s shares into shares of a smaller face value, resulting in no change to owners’ equity.Subdivision，细分Bonus shares红股，红利股Shares received from a bonus issue.Bonus share dividend红股红利（也有说法是红利股，按照书上英文释义，此处的意思是：以增股形式配发给既有股东，通常是按比例为基准）A distribution to existing shareholders in the form of additional shares inthe entity, normally on a pro rate basis.on a pro rate basis，按比例Total market capitalization资本市价总额，市价总值Calculated by multiplying the number of issued shares in a company by their latest market price.General reserve公积金Reserve that is part of shareholders’funds and is created for various reasons—sometimes as a means of transferring profits for future expansion plans.Chapter 18Accounting profit会计利润A measure of profit derived by applying generally accepted accounting principles and accounting standards.Tax payable method应付税款法（基于收益表的债务法）A method whereby the amount that is payable to the ATO is also treated as the tax expense of the organization.Capital gains tax资本利得税A tax that is payable on profits that arise when an asset (typically a non-current asset) is sold at a price in excess of its cost.区别于增值税VAT(value added tax)Stock股票，股份Security有价证券Bonus红利，额外股息Share股份Debenture债券，公司债券，信用债券Bond债券。