会计英语单词

Chapter 1

Special 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 reports

directly 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 2

Conceptual 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.