ifrs 重要会计词语英汉对照

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IFRS-重要会计用语中英对照

會計估計政府補助之會計及政府輔助之揭露
存貨會計投資關聯企業之會計會計收益會計模式會計期間會計政策、會計估計變動及錯誤
會計政策會計原則會計利潤會計紀錄會計處理應收帳款應計基礎應計基礎會計應計負債累計(攤銷、利息、損益)
累計損益累積帶薪假達成可比性 (被)收購(之)個體收購(之)商譽
date] 50 adjustment 51 Administrative expenses 52 Admission fees 53 Advance 54 adverse economic consequences 55 adverse event 56 After-tax amount 57 Agency 58 Aggregate 59 Aggregation 60 Agreement date 61 Agricultural activity 62 Agricultural produce 63 Agriculture 64 Allocation
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「重要會計用語中英對照」
Item
Term in English
134 Bottom-up test 135 business 136 Business combination 137 business combination involving entities or
businesses under common control 138 Business Combinations 139 Business Combinations – “Date of
Term in Chinese
關聯企業查核報告核准(發布財務報表) 備供出售金融資產資產負債表資產負債表日資產負債表負債法銀行銀行透支破產廉價購買基本每股盈餘認列基礎調整結論基礎基點標竿處理有利合約效益/ 利益/ 福利福利義務對使用者之效益最佳估計偏誤投標保證買方報價/ 買價買賣價差具約束力之銷售協議二項式生物資產生物轉化 Black-Scholes-Merton公式董事會分紅配股分紅計畫合約組合帳面價值借款成本

财务术语中英文对照大全

财务术语中英文对照大全一、会计与会计理论会计accounting决策人DecisionMaker投资人Investor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting成本会计CostAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPublicAccountant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AccountingObjectives会计假设AccountingAssumptions会计要素AccountingElements会计原则AccountingPrinciples会计实务过程AccountingProcedures财务报表FinancialStatements财务分析FinancialAnalysis会计主体假设Separate-entityAssumption货币计量假设Unit-of-measureAssumption持续经营假设Continuity(Going-concern)Assumption会计分期假设Time-periodAssumption资产Asset负债Liability业主权益Owner'sEquity收入Revenue费用Expense亏损Loss历史成本原则CostPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-disclosure(Reporting)Principle客观性原则ObjectivePrinciple一致性原则ConsistentPrinciple可比性原则ComparabilityPrinciple重大性原则MaterialityPrinciple稳健性原则ConservatismPrinciple权责发生制AccrualBasis现金收付制CashBasis财务报告FinancialReport流动资产Currentassets流动负债CurrentLiabilities长期负债Long-termLiabilities投入资本ContributedCapital留存收益RetainedEarning------------------------------------------------------------二、会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSystem帐户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记帐Journal总分类帐GeneralLedger明细分类帐SubsidiaryLedger试算平衡TrialBalance现金收款日记帐Cashreceiptjournal现金付款日记帐Cashdisbursementsjournal销售日记帐SalesJournal购货日记帐PurchaseJournal普通日记帐GeneralJournal工作底稿Worksheet调整分录Adjustingentries结帐Closingentries---------------------------------------------------------- 三、现金与应收帐款银行存款Cashinbank库存现金Cashinhand流动资产Currentassets偿债基金Sinkingfund定额备用金Imprestpettycash支票Check(cheque)银行对帐单Bankstatement银行存款调节表Bankreconciliationstatement在途存款Outstandingdeposit在途支票Outstandingcheck应付凭单Voucherspayable应收帐款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bshippingpoint目的地交货价F.O.Bdestinationpoint商业折扣Tradediscount现金折扣Cashdiscount销售退回及折让Salesreturnandallowance坏帐费用Baddebtexpense备抵法Allowancemethod备抵坏帐Baddebtallowance损益表法Incomestatementapproach资产负债表法Balancesheetapproach帐龄分析法Aginganalysismethod直接冲销法Directwrite-offmethod带息票据Interestbearingnote不带息票据Non-interestbearingnote出票人Maker受款人Payee本金Principal利息率Interestrate到期日Maturitydate本票Promissorynote贴现Discount背书Endorse拒付费Protestfeecom------------------------------------------------------------ 四、存货存货Inventory商品存货Merchandiseinventory产成品存货Finishedgoodsinventory在产品存货Workinprocessinventory原材料存货Rawmaterialsinventory起运地离岸价格F.O.Bshippingpoint目的地抵岸价格F.O.Bdestination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchase购货折让和折扣Purchaseallowanceanddiscounts存货盈余或短缺Inventoryoveragesandshortages分批认定法Specificidentification加权平均法Weightedaverage先进先出法First-in,first-outorFIFO后进先出法Lost-in,first-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcostormarketorLCM市价Marketvalue重置成本Replacementcost可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod零售价格法Retailmethod成本率Costratio------------------------------------------------------------ 五、长期投资长期投资Long-terminvestment长期股票投资Investmentonstocks长期债券投资Investmentonbonds成本法Costmethod权益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股权登记日Dateofrecord除息日Ex-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Discountonbonds债券溢价Premiumonbonds票面利率Contractinterestrate,statedrate市场利率Marketinterestratio,Effectiverate普通股CommonStock优先股PreferredStock现金股利Cashdividends股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodofamortization--------------------------------------------------------- 六、固定资产固定资产PlantassetsorFixedassets原值Originalvalue预计使用年限Expectedusefullife预计残值Estimatedresidualvalue折旧费用Depreciationexpense累计折旧Accumulateddepreciation帐面价值Carryingvalue应提折旧成本Depreciationcost净值Netvalue在建工程Construction-in-process磨损Wearandtear过时Obsolescence直线法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)加速折旧法Accelerateddepreciationmethod双倍余额递减法Double-decliningbalancemethod(DDB)年数总和法Sum-of-the-years-digitsmethod(SYD)以旧换新Tradein经营租赁Operatinglease融资租赁Capitallease廉价购买权Bargainpurchaseoption(BPO)资产负债表外筹资Off-balance-sheetfinancing最低租赁付款额Minimumleasepayments-------------------------------------------------------- 七、无形资产无形资产Intangibleassets专利权Patents商标权Trademarks,Tradenames著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organizationcost租赁权Leasehold摊销Amortization--------------------------------------------------------八、流动负债负债Liability流动负债Currentliability应付帐款Accountpayable应付票据Notespayable贴现票据Discountnotes长期负债一年内到期部分Currentmaturitiesoflong-termliabilities 应付股利Dividendspayable预收收益Prepaymentsbycustomers存入保证金Refundabledeposits应付费用Accrualexpense增值税valueaddedtax营业税Businesstax应付所得税Incometaxpayable应付奖金Bonusespayable产品质量担保负债Estimatedliabilitiesunderproductwarranties赠品和兑换券Premiums,couponsandtradingstamps或有事项Contingency或有负债Contingent或有损失Losscontingencies或有利得Gaincontingencies永久性差异Permanentdifference时间性差异Timingdifference应付税款法Taxespayablemethod纳税影响会计法Taxeffectaccountingmethod递延所得税负债法Deferredincometaxliabilitymethod------------------------------------------------------------ 九、长期负债长期负债Long-termLiabilities应付公司债券Bondspayable有担保品的公司债券SecuredBonds抵押公司债券MortgageBonds保证公司债券GuaranteedBonds信用公司债券DebentureBonds一次还本公司债券TermBonds分期还本公司债券SerialBonds可转换公司债券ConvertibleBonds可赎回公司债券CallableBonds可要求公司债券RedeemableBonds记名公司债券RegisteredBonds无记名公司债券CouponBonds普通公司债券OrdinaryBonds收益公司债券IncomeBonds名义利率，票面利率Nominalrate实际利率Actualrate有效利率Effectiverate溢价Premium折价Discount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinterestmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance偿债基金Sinkingfund长期应付票据Long-termnotespayable抵押借款Mortgageloan-------------------------------------------------- 十、业主权益权益Equity业主权益Owner'sequity股东权益Stockholder'sequity投入资本Contributedcapital缴入资本Paid-incapital股本Capitalstock资本公积Capitalsurplus留存收益Retainedearnings核定股本Authorizedcapitalstock实收资本Issuedcapitalstock发行在外股本Outstandingcapitalstock库藏股Treasurystock普通股Commonstock优先股Preferredstock累积优先股Cumulativepreferredstock非累积优先股Noncumulativepreferredstock完全参加优先股Fullyparticipatingpreferredstock部分参加优先股Partiallyparticipatingpreferredstock非部分参加优先股Nonpartiallyparticipatingpreferredstock现金发行Issuanceforcash非现金发行Issuancefornoncashconsideration股票的合并发行Lump-sumsalesofstock发行成本Issuancecost成本法Costmethod面值法Parvaluemethod捐赠资本Donatedcapital盈余分配Distributionofearnings股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日Ex-dividenddate股利支付日Dateofpayment现金股利Cashdividend股票股利Stockdividend拨款appropriation------------------------------------------------------------ 十一、财务报表财务报表FinancialStatement资产负债表BalanceSheet收益表IncomeStatement帐户式AccountForm报告式ReportForm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.CashBasis（现金流量表）财务状况变动表中的营运资金基础SCFP.WorkingCapitalBasis（资金来源与运用表）营运资金WorkingCapital全部资源概念All-resourcesconcept直接交换业务Directexchanges正常营业活动Normaloperatingactivities财务活动Financingactivities投资活动Investingactivities----------------------------------------------------------- 十三、财务报表分析财务报表分析Analysisoffinancialstatements比较财务报表Comparativefinancialstatements趋势百分比Trendpercentage比率Ratios普通股每股收益Earningspershareofcommonstock股利收益率Dividendyieldratio价益比Price-earningsratio普通股每股帐面价值Bookvaluepershareofcommonstock资本报酬率Returnoninvestment总资产报酬率Returnontotalasset债券收益率Yieldrateonbonds已获利息倍数Numberoftimesinterestearned债券比率Debtratio优先股收益率Yieldrateonpreferredstock营运资本WorkingCapital周转Turnover存货周转率Inventoryturnover应收帐款周转率Accountsreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtestratio------------------------------------------------------------ 十四、合并财务报表合并财务报表Consolidatedfinancialstatements吸收合并Merger创立合并Consolidation控股公司Parentcompany附属公司Subsidiarycompany少数股权Minorityinterest权益联营合并Poolingofinterest购买合并Combinationbypurchase权益法Equitymethod成本法Costmethod------------------------------------------------------------十五、物价变动中的会计计量物价变动之会计Price-levelchangesaccounting一般物价水平会计Generalprice-levelaccounting货币购买力会计Purchasing-poweraccounting统一币值会计Constantdollaraccounting历史成本Historicalcost现行价值会计Currentvalueaccounting现行成本Currentcost重置成本Replacementcost物价指数Price-levelindex国民生产总值物价指数Grossnationalproductimplicitpricedeflator(orGNPdeflator) 消费物价指数Consumerpriceindex(orCPI)批发物价指数Wholesalepriceindex货币性资产Monetaryassets货币性负债Monetaryliabilities货币购买力损益Purchasing-powergainsorlosses资产持有损益Holdinggainsorlosses未实现的资产持有损益Unrealizedholdinggainsorlosses。

会计专业专业术语中英文对照

会计专业专业术语中英文对照一、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本钱会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准那么委员会IASC美国注册会计师协会AICPA财务会计准那么委员会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会计原那么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Ine亏损Loss历史本钱原那么Cost Principle收入实现原那么Revenue Principle配比原那么Matching Principle全面披露原那么Full-disclosure (Reporting) Principle 客观性原那么Objective Principle一致性原那么Consistent Principle可比性原那么parability Principle重大性原那么Materiality Principle稳健性原那么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 Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries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)银行对帐单Bank statement银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价目的地交货价商业折扣Trade discount 现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Ine statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee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起运地离岸价格目的地抵岸价格寄销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本钱或市价孰低法Lower of cost or market or LCM 市价Market value重置本钱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本钱率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本钱法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mon 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帐面价值Carrying value应提折旧本钱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廉价购置权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、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年到期局部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Ine 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 ine 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Ine 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mon 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局部参加优先股Partially participating preferred stock非局部参加优先股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发行本钱Issuance cost本钱法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Ine Statement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根底SCFP.Cash Basis〔现金流量表〕财务状况变动表中的营运资金根底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比拟财务报表parative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of mon stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of mon stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio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 pany附属公司Subsidiary pany少数股权Minority interest权益联营合并Pooling of interest购置合并bination by purchase权益法Equity method本钱法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货币购置力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史本钱Historical cost现行价值会计Current value accounting现行本钱Current cost重置本钱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货币购置力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses。

ifrs准则中英文对照

ifrs准则中英文对照
IFRS准则（International Financial Reporting Standards）是国际
财务报告准则，又称国际会计准则（International Accounting Standards），是世界各国财务报告标准的国际统一标准。

其目的是为了促进全球财务信息的透明度和比较性，提高投资者和利益相关方对
企业财务状况的理解和信任度。

IFRS准则的起源可以追溯到20世纪70年代，当时国际航空运输协会建立了一个财务报告委员会，专门负责制定全球标准财务报告准则。

1989年，国际会计准则委员会（IASB）成立，被授权制定IFRS准则
并推进其全球范围内的推广和实施。

IFRS准则适用于所有上市公司和银行，以及一些非盈利性组织。

其主
要特点是强调财务报告的透明度、可比性和真实性。

其中，最重要的
标准包括IAS 1 （财务报告），IAS 2（存货），IAS 7（现金流量表）和IAS 8（会计政策、会计估计和会计错误）。

IFRS准则的全球推广和实施，旨在促进全球财务信息的透明度和比较性，增强投资者和利益相关方对企业财务状况的理解和信任度。

同时，IFRS准则为企业提供了更好的机会，通过全球化的财务报告标准，获
得更多的国际投资和融资。

当然，IFRS准则在全球范围内的推广和实施也面临诸多挑战，如地域差异、语言障碍、文化差异等。

因此，IFRS准则的设计和实施需要各国政府、监管部门、投资者、企业和专业人士的共同努力和支持，以确保IFRS准则能够真正发挥其充分作用，为全球金融市场的稳定和发展做出更大的贡献。

会计中英文词汇对照

会计中英文词汇对照以下是会计中英文词汇对照（2024新准则）：1. 资产 - Assets2. 负债 - Liabilities3. 所有者权益 - Equity4. 股东权益 - Shareholders' equity5. 应付账款 - Accounts payable6. 应收账款 - Accounts receivable7. 资产负债表 - Balance sheet9. 利润 - Profit10. 成本 - Cost11. 现金流量表 - Cash flow statement12. 营业利润 - Operating profit13. 净利润 - Net profit14. 资金流量 - Cash flow15. 凭证 - Voucher16. 会计准则 - Accounting standards17. 会计政策 - Accounting policies18. 会计师 - Accountant19. 年度报表 - Annual report20. 资本 - Capital21. 借方 - Debit22. 贷方 - Credit23. 折旧 - Depreciation24. 减值 - Impairment25. 公允价值 - Fair value26. 经营活动现金流量 - Cash flow from operating activities27. 投资活动现金流量 - Cash flow from investing activities28. 筹资活动现金流量 - Cash flow from financing activities29. 现金及现金等价物 - Cash and cash equivalents30. 投资 - Investment31. 融资 - Financing32. 业务周期 - Business cycle33. 长期负债 - Long-term liabilities34. 短期负债 - Short-term liabilities35. 固定资产 - Fixed assets36. 流动资产 - Current assets37. 其他应收款 - Other receivables38. 存货 - Inventory39. 预付账款 - Prepaid expenses。

国际会计准则会计科目中英对照

国际会计准则会计科目中英对照要说国际会计准则的会计科目中英对照，这事儿听起来是不是有点复杂？但其实你稍微了解一下，就能发现它并不难，甚至可以说挺有意思的。

想象一下，你去一家外国公司做生意，账本上有很多术语你不太明白，稍微转个弯，弄清楚它们的中英文对照，问题就迎刃而解了。

这就像你去外地旅游，碰到不懂的地方，发现一张“翻译单”就觉得一切都能轻松搞定了！要知道，了解这些会计术语可比你去超市找打折商品还省心呢。

看看什么是“资产”吧。

在中文里，资产就是公司拥有的有价值的东西，像现金、设备、库存等等。

那在英文里，资产可不是一眼就能看明白的东西哦。

它就叫“Assets”。

看！是不是简单得很？不过，资产又分很多种，流动资产（Current Assets）和非流动资产（NonCurrent Assets）就是其中两个大类。

流动资产你可以理解成那些一眼看得出来很快能变现的东西，比如现金、存货什么的。

非流动资产呢，就像是你家那台不怎么舍得卖的老电视，买了就很久都不会动的那种，换句话说，它就是那些长期使用的资产，像机器、厂房之类的。

再说说“负债”吧，负债，顾名思义就是公司欠别人的钱。

这可是每个公司都逃不掉的话题。

比如，你从银行贷款，或者向供应商赊账，负债就产生了。

这部分在英文里叫“Liabilities”，简直就是字面意思了，欠的东西得还嘛。

负债也分成短期负债和长期负债，就像你借了一些短期小额的钱，跟你借了十年的房贷不一样，短期负债（Current Liabilities）就是那种快要还掉的账，长期负债（NonCurrent Liabilities）嘛，大家就可以理解成更长时间才能偿还的债务了，反正每个月按期支付，稳稳的。

大家可能会好奇，资产和负债都弄明白了，那企业的“所有者权益”到底是啥？哎，这个其实就是公司老板心头的宝，所有者权益就是公司资产减去负债后的净值。

在英文里呢，叫“Equity”，大家记住这个词，以后听到就知道那是公司“净资产”的代名词。

财务术语中英对照

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 帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal 销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee 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帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD) 以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization--------------------------------------------------------八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable 产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method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帐户式Account Form报告式Report Form编制（报表）Prepare 工作底稿Worksheet多步式Multi-step单步式Single-step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普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio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 productimplicit 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 orlossesaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows2、人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost帐目名词一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves 工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income 二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit 罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license platetax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income 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会计术语中英对照

一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor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 PartnershipAssumption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帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance三、现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand 流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)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 andallowance坏帐费用 Bad debt expense 备抵法 Allowance method备抵坏帐 Bad debt allowance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定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance anddiscounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specific identification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帐面价值 Carrying value应提折旧成本 Depreciation costbalance 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)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应付帐款 Account payable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Estimatedliabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项 Contingency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 stockparticipating 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帐户式 Account Form报告式 Report Form基础（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股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest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 financialstatements吸收合并 Merger创立合并 Consolidation控股公司 Parent company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 costGNP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Unrealizedholding gains or losses。

FRM英语学习词汇表

FRM英语词汇表a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk 附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee 管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to 类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws 适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation 近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的) 任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe 反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option 廉价续租任择权basic earnings per share 每股基本收益basic rent 基本租金（各期应付的租金）beneficiaries 受益人big-ticket items 大额项目bill and collect 开票和收款binding agreement 有约束力的协议blind vendor discount 卖主暗扣bluebook 蓝皮书（美国二手市场设备价格手册）book income 账面收入book loses 账面亏损borrower 借款人BPO(bargain purchase option)廉价购买任择权bridge facility 桥式融通bridge 桥梁broker fee 经纪人费brokers 经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer 推土机bundled additional services 捆绑（在一起的）附加服务bundling 捆绑（服务）business acquisition 业务收购business and occupation tax 营业及开业许可税business generation 业务开发business trust 商业信托by(e)-laws 细则byte 字节cable TV network 有线电视网络cable 电缆cancelability 可撤销性cancelable 可撤销的capacity 资格capital allocation 资本分派capital constraint 资金掣肘capital contribution 出资额capital cost 资本费用capital expenditure 基建费用capital lease 融资租赁协议capital market 资本市场capitalize 资本化captive finance company 专属金融公司captives 专属公司carrying amount 维持费用carrying value 账面结存价值case law 案例法cash collatera1 现金抵押cash election 现金选择cash flow coverage ratio 现金流偿债能力比率cash flow 现金流cash receipts and cash applications 现金收入及现金运用casualty value 要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty 灾变、事故CAT(computer-added tomograph)依靠电脑的层析X 射线摄影机category 种类causal sale 偶然销售ceiling 上限cellular(mobile)移动通信central authority 中央集权certificate of acceptance 接受证书、验收证书certificate of participation 共享证书certificate 证书charitable trust 公益信托chattel mortgage 动产抵押chattel paper 动产文据checking account 存款支票户checklists 审核内容清单circuit board 线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes 级别classification criteria 归类标准classification determination 类别的确定classification indicators 分类指标classification of leases 租赁协议分类classification opinion 分类观点classification process 归类过程clawback (用附加税)填补（福利开支）client 顾客clinic 诊所collateral agent 副代理人collateral tracking system 抵押物跟踪制度collateral value 抵押物价值collateralized by third party medical receivables due 以第三方到期医疗应收款作为质押collateral 抵押物collect and disburse 收取和支付collectibility 可收回程度collection 托收comfort level 方便程度commerce clause 商务条款commercial risk 商业风险commercial terms 商业条款commissions 佣金commitment 承诺common carriage 通用车队common law country（英美等）海洋法系国家common trust 共同信托commonality 通用性compensate 补偿competitive risk 竞争风险competitor 竞争者complex finance leases 复杂的融资租赁comprehensive income 综合收入comptroller 审计官computer 计算机conceptual difference 概念上的差别concession period 持有特许权的期间concession 让步、特许conclusion 结论conditional sales agreement 附条件销售协议conditions of usage 使用条件conduit structure 管道结构(的公司)confidentiality 保密性configure 改装conflict 冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien 同意或非经同意的留置权consent 同意consideration 对价consolidation 合并constructive acceptance of collateral 抵押物的指定接受constructive sale 推定出售consulting and advisory services 咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index 消费者价格指数consumer secured transaction 消费者有担保交易consumer transaction 消费者交易consumption tax 消费税container 集装箱contingent rental 随机租金contingent rents 随机租金continuation beyond the termination date 终止日后的接续continuous and close customer contact 同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination 合同开发contract pool 合同池contract portfolio 合同组合contract sales 合同出售contracting cost 缔约成本contracting states 缔约国contracts for services 服务合同contractual provisions 合同条款contributions 出资Convention on the Recognition and Enforcement of Foreign Arbitral Award 承认和执行外国仲裁裁决公约convention 公约converted subordinated notes 可转换次级票据convincing case 有说服力的案例core framework 核心框架corporate aircraft 公务（飞）机corporate debt market 公司债市场corporate guarantees 公司担保corporate income tax 公司所得税corporation 公司correlation 相关性cost of capital 资金成本cost of funds 筹资成本cost of sale 销售成本coterminous rate 同期利率counsel 律师counterclaim 反诉counterpart 副本course of dealing and usage of trade 交易习惯和贸易惯例covenants 契约coverage（保险中的）险别crane 起重机credit and liquidity enhancement 信用及流动性增级credit card receivables 信用卡应收款credit card 信用卡credit development 信用变化credit enhancement 信用增级credit history and profile 信用记录和规模credit rating 信用等级credit risk allocation and management 信用风险的分摊及管理credit risk 信用风险credit underwriting process 信用担保程序credit-based lessor 立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors 债权人creditworthiness 信誉criterion（衡量用的）标准critical goals 关键性目标cross-border funding 跨境融资currency risk 货币风险current and non-current liabilities 当期及非当期负债current ratio 流动比率current realization 即期实现cushion 缓冲customer contact 客户联系customer's purchase cycle 客户的购买周期customers 客户cable TV network 有线电视网络cable 电缆cancelability 可撤销性cancelable 可撤销的capacity 资格capital allocation 资本分派capital constraint 资金掣肘capital contribution 出资额capital cost 资本费用capital expenditure 基建费用capital lease 融资租赁协议capital market 资本市场capitalize 资本化captive finance company 专属金融公司captives 专属公司carrying amount 维持费用carrying value 账面结存价值case law 案例法cash collatera1 现金抵押cash election 现金选择cash flow coverage ratio 现金流偿债能力比率cash flow 现金流cash receipts and cash applications 现金收入及现金运用casualty value 要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty 灾变、事故CAT(computer-added tomograph)依靠电脑的层析X 射线摄影机category 种类causal sale 偶然销售ceiling 上限cellular(mobile)移动通信central authority 中央集权certificate of acceptance 接受证书、验收证书certificate of participation 共享证书certificate 证书charitable trust 公益信托chattel mortgage 动产抵押chattel paper 动产文据checking account 存款支票户checklists 审核内容清单circuit board 线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes 级别classification criteria 归类标准classification determination 类别的确定classification indicators 分类指标classification of leases 租赁协议分类classification opinion 分类观点classification process 归类过程clawback (用附加税)填补（福利开支）client 顾客clinic 诊所collateral agent 副代理人collateral tracking system 抵押物跟踪制度collateral value 抵押物价值collateralized by third party medical receivables due 以第三方到期医疗应收款作为质押collateral 抵押物collect and disburse 收取和支付collectibility 可收回程度collection 托收comfort level 方便程度commerce clause 商务条款commercial risk 商业风险commercial terms 商业条款commissions 佣金commitment 承诺common carriage 通用车队common law country（英美等）海洋法系国家common trust 共同信托commonality 通用性compensate 补偿competitive risk 竞争风险competitor 竞争者complex finance leases 复杂的融资租赁comprehensive income 综合收入comptroller 审计官computer 计算机conceptual difference 概念上的差别concession period 持有特许权的期间concession 让步、特许conclusion 结论conditional sales agreement 附条件销售协议conditions of usage 使用条件conduit structure 管道结构(的公司)confidentiality 保密性configure 改装conflict 冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien 同意或非经同意的留置权consent 同意consideration 对价consolidation 合并constructive acceptance of collateral 抵押物的指定接受constructive sale 推定出售consulting and advisory services 咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index 消费者价格指数consumer secured transaction 消费者有担保交易consumer transaction 消费者交易consumption tax 消费税container 集装箱contingent rental 随机租金contingent rents 随机租金continuation beyond the termination date 终止日后的接续continuous and close customer contact 同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination 合同开发contract pool 合同池contract portfolio 合同组合contract sales 合同出售contracting cost 缔约成本contracting states 缔约国contracts for services 服务合同contractual provisions 合同条款contributions 出资Convention on the Recognition and Enforcement of Foreign Arbitral Award 承认和执行外国仲裁裁决公约convention 公约converted subordinated notes 可转换次级票据convincing case 有说服力的案例core framework 核心框架corporate aircraft 公务（飞）机corporate debt market 公司债市场corporate guarantees 公司担保corporate income tax 公司所得税corporation 公司correlation 相关性cost of capital 资金成本cost of funds 筹资成本cost of sale 销售成本coterminous rate 同期利率counsel 律师counterclaim 反诉counterpart 副本course of dealing and usage of trade 交易习惯和贸易惯例covenants 契约coverage（保险中的）险别crane 起重机credit and liquidity enhancement 信用及流动性增级credit card receivables 信用卡应收款credit card 信用卡credit development 信用变化credit enhancement 信用增级credit history and profile 信用记录和规模credit rating 信用等级credit risk allocation and management 信用风险的分摊及管理credit risk 信用风险credit underwriting process 信用担保程序credit-based lessor 立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors 债权人creditworthiness 信誉criterion（衡量用的）标准critical goals 关键性目标cross-border funding 跨境融资currency risk 货币风险current and non-current liabilities 当期及非当期负债current ratio 流动比率current realization 即期实现cushion 缓冲customer contact 客户联系customer's purchase cycle 客户的购买周期customers 客户damage 损害dampening effect 削弱性效应data transfer 数据转换data transmission 数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors 供应商出租人debt capital 债务资本debt covenant 债务契约debt instruments 债务证书debt issuance costs 债务发行成本debt maturities 债务期限debt securities 债务证券debt service 债息debt-equity ratios 自有资金负债率debt-equity treatment 债务－权益处理debtor 债务人debt-to-equity ratio 权益负债率decay（机械设备的）腐蚀declarations 声明dedicated capacity carriage 指定最低运输量的合同车队dedicated carriage 一应俱全的车厢deductibility 可抵扣程度deduction 扣减default 违约defeasance structures 带有废止条款的结构defense 抗辩deficiency claim 损失索赔deficiency 损失、缺陷definitional maze 定义上的暧昧不明definition 定义deflation 通货紧缩deinstallation 拆卸delay in delivery 延迟交付delinquencies 拖欠delivery and acceptance process 交付及验收程序denunciation 退出deposit account 押金账项deposit taker 存款接受者deposition 处置depreciated value 折余价值depreciation allowance 折旧提存depreciation benefit 折旧好处depreciation deductions 折旧抵扣depreciation expense 折旧费用depreciation period 折旧期间deregulation 解除管制derivative financial instruments 衍生的金融工具designated location 指定的位置detention 扣押detraction 减损developed and mature market 发达而成熟的市场diagnostic equipment 诊断设备differentiation 差别化digitization 数字化diluted earning per share 每股稀释后收益direct and consequential damage 直接和间接损失direct financing lease 直接融资租赁direct tax 直接税disaster recovery services（电脑租赁的）救灾服务disclaimer 免责disclosure items 披露项目discount rate 折现率discounted present value 折现值discretion 自由酌情处理discrimination 差别待遇disguised credit sale 变相信贷销售disguised purchaser of the leased asset 经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process 争议解决程序dissolution 解散distinction 区别distinctive triangular relationship 特有的三边关系distribution 分配diverse nuances 多样化的细微差别diversification 多样化diversity 多样性dividends 红利documentation 文件制作及提供domestic law 国内法double taxation agreement 双重课税协议double tax 双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment 定金down time 窝工时间downgraded 信用等级下降downward sloped interest expense line 趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence 应有的审慎durability 耐久性duration of delay 拖延的持续时间duress 胁迫early buyout 提前买断early termination 提前结束earnings before minority interest 少数权益前收益earnings pattern 收益模型EBO (early buyout)提前买断economic benefits 经济利益economic climate 经济气候economic life 经济寿命economic ownership 经济上的所有权education 教育effective date 生效日effective ownership 有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness 有效性electronic mail 电子邮件eligibility 合格性embedded 嵌入emerging lease markets 新兴租赁市场employee benefit plans 雇员福利计划enactment 实施encumbrance 留置权end-of-term consequences 期末结果end-of-term process 期末程序ends up 倒闭end-users 最终用户enforceable 强制性的enforcing remedies 实施补救engine 发动机enhanced equipment trust certificate 增级的设备信托证书enter into force 生效entitlement 权利资格Environmental Liability Act（德国）环境责任法EPS(earning per share)每股收益率equalizing 等量化equipment cost 设备成本equipment defects 设备瑕疵equipment identification 设备认定equipment leasing industry 设备租赁业equipment risk allocation and management 设备风险的分担及管理Equipment Schedule 设备清单equitable owner 衡平法上的所有权人equity capital 权益资本equity contribution 权益出资equity in net loss of invests 投资净损失中的权益equity insertion 权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor 权益投资人equity securities 权益证券ERISA（Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses 自动调整条款essential use 实质性使用estate（房地产）产业estimated remaining period 估计的剩余期间estimated residual 估计的余值estimates 估计ETO(early termination option)（对）提前结束（的）任择权evolution 演变excess cash 过剩现金excess deduction 超额扣减exchange 交换excise tax 许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost 执行成本exempt assets 免税资产exempt entity 免税机构exercisable 可行使的exercise price 行使（某项权利，例如购买任择权时的）价格exhaustion 损耗Exhibit（契约性文件的）附件EXIM bank（美国）进出口银行expenditure 开支expertise 专长expiration of the initial lease term 初始租赁期限的届满exposure to residual asset value 所承担的资产残值风险express warranty 明示的担保extended retention of possession 对占有的延伸提留extension 延期external reporting risk 财务报告引起的外部风险FAA(Federal Aviation Administration)(美国)联邦航空署face value 面值factoring company 代理融通公司fair market value leases 公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions 公允市值交易fair value 公允价值fair wear and tear 合理磨损FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13 号说明：租赁FASIT (financial asset securitizationinvestment trust)金融资产证券化投资信托fatal illness 绝症features 装置federal income tax 联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage 联邦保证抵押fee receivable 应收费fee subordination 附加费fee-based financing services 以收费为基础的融资服备Felalease 拉美租赁协会fiber optics 光纤fiduciary responsibilities 受托责任filing 备案finance and other income 财务及其它收入finance charges 财务费用finance companies 金融公司、财务公司finance lease laws 融资租赁法律finance lease 融资租赁协议financial assets 金融资产financial bottom line 财务底线financial components 财务成份financial distortion 财务失真financial institution 金融机构financial instruments 金融证书，金融工具financial leasing transaction 融资租赁交易financial leasing 融资租赁financial lessor 融资出租人financial performance 财务业绩financial ratios 财务比率financial reality 财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance 资产负债表的表现financial terms 融资条件financiers 融资人financing source 融资来源finding 认定firm term 确定的条款first amendment leases 首期更改租赁协议five different frameworks（作为租赁交易宏观环境的）五个不同的框架fixed investment trust 固定投资信托fixed purchase option 固定价格购买任择权fixed rate 固定利率fixed wire 有线(通信)fixture filing 固定备案flexibility 灵活性floating lease accrued interest receivable 浮动租赁应计的应收利息fluctuation 波动FMRV(fair market rental value)公允的租金市值footnote disclosure 通过附注披露foreclosure disposition 扣押抵债处置foreclosure 了结抵押（抵押权人按规定拍卖抵押物以受偿）forklift 叉车form report 格式报告forward rate agreement 远期利率协议forward start swaps 远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest 零散权益franchise 特许权fraud 欺诈free standing derivative instruments 自力支撑的衍生工具from cradle to grave 从摇篮到坟墓（指自始至终全程服务）front-end payment 前端支付FSL(full-service lease)全程服务租赁fuel use tax 燃料使用税full commitment 全额承诺full disclosure 充分披露full-payout versus non-full-payout 全额支付还是非全额支付full-payout 全额支付full-service lease 全套服务租赁fund appropriation 拨款fund risk 筹资风险funding resources 筹资渠道funding risk 筹资风险furnish 供应future cash flow 未来的现金流future lease payment 未来租赁付款GAAP(generally acceptedaccounting principle)公认会计准则gains 收益gear ratio 资本充足率gearing 资本充足率general intangible 一般无形物geographic distance 地理上的距离German Insolvency Act 德国破产法global leasing industry 全球租赁业global survey 全球调查globalization 全球化goods 货物goodwill 商誉governmental agency 政府（指定的）代理机构governmental body 政府机构governmental fund 政府基金governmental taking 政府征用GPTD(gross profit tax deferral)毛利税递延grantor trust 委托人信托grantors 委托人grantor 授予人growth rate 增长率guaranteed residual value 有担保的残值guarantee 担保hallmark 印记hardware 硬件harmonization(在有着不同法规情况下的)协调headings 标题health care merchant fund incorporation 保健商融资公司health care receivables 保健应收款health care services 保健服务healthcare provider 保健提供者heavy maintenance 大修hedge against inflation 抵御通涨hedge 套期保值helicopters 直升机hell-or high water clauses 绝对责任条款high technology leasing 高技术租赁hire purchase agreement 租购协议hire purchase contracts 租购合同hirer 租入人holders 持有人homogeneity 同质性hospitalization（到）医院治疗hours of use（设备的）使用小时hurdle rate 最低可接受费率IAS(International Accounting Standard) 17 国际会计准则17 租赁IDC(initial direct costs)初始直接费用identification 确认idle capacity 闲置的能力IFC(International Finance Corporation)国际金融公司illness 疾病illustration 演示immaterial items 非实质性事项immediately available fund 立即可以得到的资金impairment of assets 资产减损implementation 执行implicit interest rate 隐含利率implied acceptance 默认接受implied warranty or guarantee 暗示的担保in-bound leases 进口租赁inception of the lease 租赁协议开始日income and expense recognition 收入和支出的确认income statement 损益表income tax 所得税incremental borrowing rate of interest 新增借款利率incurrance of an obligation 义务的承担indebtedness 欠款indemnification 赔偿indemnify 保护indenture trustee 契约受托人independent director 独立董事indexed rate 指数利率（指跟着某个基准利率走的利率）index 指数indirect bank leasing 间接的银行租赁indirect tax 间接税individual lessees 个人承租人industrialization 工业化industry dynamics 行业动向industry lingo 行话（行业内的暗语）information 信息infrastructure 基础设施infringement 侵权in-house expertise（该公司）自有的专长initial accounting 初始的会计处理initial case law 初始判例法initial lease term 初始的租期innovation 创新in-place remarketing 原地再处置input tax 投入税insider transaction 内部交易insolvency 破产inspection findings 检验结果inspection report 检验报告inspection 检验inspector 检验员institutional finance 机构融资instrument 工具、文据insurance carrier 承保人insurance claims 保险索赔insurance coverage 保险类别insurance function保险功能insurance policy 保险单intangible assets 无形资产intangible benefit 无形权益intellectual property right 知识产权intelligence gathering 情报收集intentional or grossly negligent act 故意的或严重疏忽的作为interest and fee income 利息和收费收入interest component of scheduled payments 排定进度付款的利息部分interest rate spreads 利差interest rate swaps 利率掉期interim real estate financing 不动产过渡性融资interim rent 暂行租金（在租金首付日应付的租金）intermediate twin-aisle 中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financial leasing of equipment 国际设备融资租赁international leasing community 国际租赁界international registration requirement plan（飞机的）国际登记计划要求internationalization 国际化Internet 互联网interperiod tax allocation 各期之间的税收分配invasion 侵犯inventory 盘存、存货清册investment company 投资公司investment grade credit rating 投资等级信用评级investment return 投资回报investors 投资人invoice 发票IOSCO(International Organization of Securities Commissions)证券委员会国际组织IRC（Internal Revenue Code）（美国）国内税收法irrevocable 不可撤销的IRS(Internal Revenue Service)(美国)国内税务局issue notes 出立票据issuer 发行人IT assets 信息技术资产item 项目job qualification sheet 职业资格证judge 法官judgement 裁决judicial arena 司法场所judicially-assisted repossession 司法协助重新占有junk bonds 垃圾债券jurisdictions 司法管辖区label 标记landing gear（飞机的）起落架landing 着陆language（合同中的）用语large ticket asset 大额资产lease application 租赁申请lease fee 租赁费（对租金中所含收益部分的形容）lease for movables 动产租赁协议lease inception 起租日lease intended as security 担保意向租赁lease liabilities 租赁负债lease lines of credit 租赁信贷限额lease manager 租赁协议管理人lease portfolio 租赁协议组合lease registry 租赁协议登记lease tax 租赁税lease termination payment（为）提前结束（租赁协议而作的）支付lease term 租赁期限lease versus purchase 租还是买leased assets 租赁资产leased equipment 租赁设备leased items 租赁物件leased property 租赁财产leasehold 租赁、租借lease-in/lease-out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议lease-purchase financing 租购融资leases 租赁协议Leaseurope 欧洲租赁协会leasing activities 租赁业务leasing agreement 租赁协议leasing arrangement 租赁安排leasing company 租赁公司leasing professionals 租赁专业人员leasing regulation 对租赁的管制leasing systems（手工的或电脑的）租赁业务管理系统leasing's share of GDP 租赁占国内生产总值的份额leasing 租赁legal arrangement 法律安排legal consequences 法律后果legal entity 法人legal fees 法律费legal form 法律形式legal issue 法律课题legal ownership 法定所有权legal owner 法定所有权人legal right 法定权利legal risk 法律风险legal status 法律地位legal title 法定所有权legal treatment 法律处理legally empowered 法律授权的legitimate business purpose 合法的营业目的lenders 放款人lenient terms 宽松条款lessee intent 承租人的意向lessee 承租人lessor's internal staff 出租人的内部人员lessor 出租人letter of credit 信用证level of collateral 抵押水平leverage borrowings 杠杆借款leverage ratio 资本充足率leveraged lease 杠杆租赁levy 扣押liabilities 负债liberal depreciation rules 自由折旧规则license 特许licensing agreements 许可证协议licensing of lease activity 对租赁业务的许可lien date 留置日lien 留置权life-limited parts（飞机上）限制其使用小时的部件limitation of liability 责任限度limited ability 有限能力limited liability company 有限责任公司liquidated damage 损失赔偿金liquidator 清算人liquidity facility 流动性融通liquidity support 流动性支持liquidity 现金支付能力litigation 诉讼loans disguised as leases 伪装成租赁的贷款loan-type financing 贷款型融资loan 贷款lobby effort 游说努力local law 当地法律local statues 当地法规local tax 地方税location 所在地lock box account 锁箱账户lock box collection and sweep arrangement（银行的）锁箱和自动转存安排locomotive（铁路）机车long term rental contract 长期出租合同loss containment 亏损防堵loss ratio 赔付率losses 损失lost sales losses 出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失MACRS depreciation（美国的）加速成本回收的折旧maintain reserves（飞机租赁中承租人承担的）保养准备金maintenance contract 维修保养合同maintenance interval（飞机发电机的）维修间隔期maintenance policies and procedures 保养方针及程序make-whole premium 凑整升水managerial reporting risk（财务报告导致的）管理层报告的风险manipulation of accounting principles 对会计准则的巧妙运用manufacturer subsidy（来自）制造商（的）补贴marginal tax rate 边际税率market friction 市场摩擦market imperfection 市场的不完善market participants 市场参与者market penetration 市场渗透率market rates of interest 市场利率market share 市场份额market size 市场规模market stability 市场稳定性marketplace 市场环境master lease illustration 租赁协议正文master lease 主租赁协议material facts 重要事实maturity 到期日means 手段measurement criteria 衡量标准mechanism 机制memory function备忘功能mercantile-type sale 商业性销售merchantability 适销性(经营租赁协议中的暗示保证)merges 合并merit review process 事实真相检查程序middle-market leasing 中级市场租赁MIGA（Multilateral Investment Guarantee Agency）多边投资担保署minimum capital 最低资本minimum lease payments receivable 应收最小租赁付款minimum lease terms 最短租赁期限minimum rental rate 最低租金费率mirror-in/mirror-out principle（飞机返还时的维修状况同交付时）一模一样的原则mismatches 不匹配mitigate 缓解（风险）mobility 移动性model 模式modem“猫”（调制解调器）modification 更改monetary policy 货币政策money-over-money lease 钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring 监控monoline insurer 单一险种保险人monopolies 垄断部门monopoly 垄断month-to-month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium 延缓履行mortgage loan placement 抵押贷款安排motor carrier fee 机动车费MPD(maintenance planning document)维修计划书MRI(magnetic resonance imaging)核磁共振成象multiple jurisdiction 涉及多个司法管辖区的multi-years lease commitment 多年的租赁款项承付municipal trade tax 地方贸易税named owner 指名的所有权人。

会计专业专业术语中英文对照

会计专业专业术语中英文对照一、会计与会计理论会计accountingn XXX投资人XXX股东XXX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XXXIASCXXXAICPA财务会计准则委员会FASBXXXIMAXXXAAA税务稽核署IRS独资企业Proprietorship合资人企业Partnershipn会计目标Accounting Objectives管帐假定Accounting ns会计要素Accounting Elements会计原则Accounting Principles管帐实务进程Accounting res财政报表Financial Statements财政分析Financial Analysis会计主体假设Separate-entity n货币计量假设Unit-of-measure n持续经营假设Continuity(Going-concern) d n资产Asset负债Liability业主权益Owner's XXX支出Revenue费用XXXe亏损Loss支出完成原则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严重性原则Materiality Principle稳健性原则Conservatism Principle权责产生制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 re/Cycle管帐信息体系Accounting n System帐户Ledger管帐科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General XXX明细分类帐Subsidiary Ledger试算均衡Trial Balance现金收款日记帐Cash receipt journal现金付款日志帐Cash disbursements journal销售日志帐Sales Journal购货日记帐Purchase Journal通俗日志帐General Journal事情初稿Worksheet调整分录Adjusting entries结帐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活动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表XXX在途存款Outstanding deposit在途支票Outstanding check应对笔据Vouchers payable应收帐款Account receivable应收单子Note receivable起运点交货价F.O.B shipping point目的地交货价XXX point贸易扣头Trade discount现金扣头Cash discount销售退回及折让Sales return and allowance坏帐费用Bad XXX备抵法Allowance method备抵坏帐Bad debt allowance损益表法XXX资产欠债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息单子Interest bearing note不带息单子Non-interest bearing note出票人XXX受款人XXX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XXX产制品存货Finished XXX 在产品存货XXX原资料存货XXX起XXX shipping point目的地抵岸价格XXX寄销Consignment寄销人Consignor承销人Consignee按期盘存XXX永续盘存XXX购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺XXX分批认定法Specific n加权平均法Weighted average先进先出法First-in。

ifrs准则中英文对照

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

IFRS准则的广泛应用对全球金融市场的稳定和信息透明度起到了重要作用。

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

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

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

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

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

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

•资产负债表中的项目应根据其预计使用周期和流动性进行分类。

2.2 利润表•利润表中的项目应按照其性质和功能进行分类。

•利润表应明确列示企业期间内实现的收入、费用、损益和所得税等信息。

2.3 现金流量表•现金流量表应明确列示现金流入和流出的项目。

•现金流量表分为经营活动、投资活动和筹资活动三个部分。

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

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

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

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。

IFRS 4

IFRS 4 Insurance Contracts 31 March 2004ContentsINTRODUCTION IN1-IN13Reasons for issuing the IFRS IN1-IN2Main features of the IFRS IN3-IN12Potential impact of future proposals IN13 OBJECTIVE 1SCOPE 2-12Embedded derivatives 7-9Unbundling of deposit components 10-12 RECOGNITION AND MEASUREMENT 13-35 Temporary exemption from some other IFRSs 13-20 Liability adequacy test 15-19Impairment of reinsurance assets 20Changes in accounting policies 21-30Current market interest rates 24Continuation of existing practices 25Prudence 26Future investment margins 27-29Shadow accounting 30Insurance contracts acquired in a business combination or portfolio transfer 31-33 Discretionary participation features 34-35Discretionary participation features in insurance contracts 34Discretionary participation features in financial instruments 35DISCLOSURE 36-39Explanation of recognised amounts 36-37Amount, timing and uncertainty of cash flows 38-39EFFECTIVE DATE AND TRANSITION 40-45Disclosure 42-44Redesignation of financial assets 45APPENDICESA Defined termsB Definition of an insurance contractC Amendments to other IFRSsAPPROVAL OF IFRS 4 BY THE BOARDBASIS FOR CONCLUSIONS(see separate booklet)IMPLEMENTATION GUIDANCE( see separate booklet)IFRS 4 Insurance Contracts together with its accompanying documents (see separate booklets) is issued by the International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom.Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Email: iasb@ Web:The IASB, the IASCF, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.ISBN for this part: 1-904230-50-4ISBN for complete publication (three parts): 1-904230-49-0Copyright (c) 2004 International Accounting Standards Committee Foundation (IASCF)International Financial Reporting Standards (including International Accounting Standards and SIC and IFRIC Interpretations), Exposure Drafts, and other IASB publications are copyright of the International Accounting Standards Committee Foundation (IASCF). The approved text of International Financial Reporting Standards and other IASB publications is that published by the IASB in the English language and copies may be obtained from the IASCF. Please address publications and copyright matters to:IASCF Publications Department, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749 Email:publications@ Web: All rights reserved. No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the International Accounting Standards Committee Foundation.The IASB logo/"Hexagon Device", " e IFRS", "IAS", "IASB", "IASC", "IASCF", "IASs", "IFRIC", "IFRS", "IFRSs", "International Accounting Standards", "International Financial Reporting Standards" and "SIC" are Trade Marks of the International Accounting Standards Committee Foundation.International Financial Reporting Standard 4 Insurance Contracts (IFRS 4) is set out in paragraphs 1-45 and Appendices A-C. All the paragraphs have equal authority. Paragraphsin bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the Standard. Definitions of other terms are given in the Glossary for International Financial Reporting Standards. IFRS 4 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 8Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.IntroductionReasons for issuing the IFRSIN1 This is the first IFRS to deal with insurance contracts. Accounting practices for insurance contracts have been diverse, and have often differed from practices in other sectors. Because many entities will adopt IFRSs in 2005, the International Accounting Standards Board has issued this IFRS:(a) to make limited improvements to accounting for insurance contracts until the Board completes the second phase of its project on insurance contracts.(b) to require any entity issuing insurance contracts (an insurer) to disclose information about those contracts.IN2 This IFRS is a stepping stone to phase II of this project. The Board is committed to completing phase II without delay once it has investigated all relevant conceptual and practical questions and completed its full due process.Main features of the IFRSIN3 The IFRS applies to all insurance contracts (including reinsurance contracts) that an entity issues and to reinsurance contracts that it holds, except for specified contracts covered by other IFRSs. It does not apply to other assets and liabilities of an insurer, such as financial assets and financial liabilities within the scope of IAS 39Financial Instruments: Recognition and Measurement. Furthermore, it does not address accounting by policyholders.IN4 The IFRS exempts an insurer temporarily (ie during phase I of this project) from some requirements of other IFRSs, including the requirement to consider the Framework in selecting accounting policies for insurance contracts. However, the IFRS:(a) prohibits provisions for possible claims under contracts that are not in existence at the reporting date (such as catastrophe and equalisation provisions).(b) requires a test for the adequacy of recognised insurance liabilities and an impairment test for reinsurance assets.(c) requires an insurer to keep insurance liabilities in its balance sheet until they are discharged or cancelled, or expire, and to present insurance liabilities without offsetting them against related reinsurance assets.IN5 The IFRS permits an insurer to change its accounting policies for insurance contracts only if, as a result, its financial statements present information that is more relevant and no less reliable, or more reliable and no less relevant. In particular, an insurer cannot introduce any of the following practices, although it may continue using accounting policies that involve them:(a) measuring insurance liabilities on an undiscounted basis.(b) measuring contractual rights to future investment management fees at an amount that exceeds their fair value as implied by a comparison with current fees charged by other market participants for similar services.(c) using non-uniform accounting policies for the insurance liabilities of subsidiaries.IN6 The IFRS permits the introduction of an accounting policy that involves remeasuring designated insurance liabilities consistently in each period to reflect current market interest rates (and, if the insurer so elects, other current estimates and assumptions). Without this permission, an insurer would have been required to apply the change in accounting policies consistently to all similar liabilities.IN7 An insurer need not change its accounting policies for insurance contracts to eliminate excessive prudence. However, if an insurer already measures its insurance contracts with sufficient prudence, it should not introduce additional prudence.IN8 There is a rebuttable presumption that an insurer's financial statements will become less relevant and reliable if it introduces an accounting policy that reflects future investment margins in the measurement of insurance contracts.IN9 When an insurer changes its accounting policies for insurance liabilities, it may reclassify some or all financial assets as 'at fair value through profit or loss'.IN10 The IFRS:(a) clarifies that an insurer need not account for an embedded derivative separately at fair value if the embedded derivative meets the definition of an insurance contract.(b) requires an insurer to unbundle (ie account separately for) deposit components of some insurance contracts, to avoid the omission of assets and liabilities from its balance sheet.(c) clarifies the applicability of the practice sometimes known as 'shadow accounting'(d) permits an expanded presentation for insurance contracts acquired in a business combination or portfolio transfer.(e) addresses limited aspects of discretionary participation features contained in insurance contracts or financial instruments.IN11 The IFRS requires disclosure to help users understand:(a) the amounts in the insurer's financial statements that arise from insurance contracts.(b) the amount, timing and uncertainty of future cash flows from insurance contracts.IN12 Entities should apply the IFRS for annual periods beginning on or after1 January 2005, but earlier application is encouraged. An insurer need not apply some aspects of the IFRS to comparative information that relates to annual periods beginning before 1 January 2005.Potential impact of future proposalsIN13 The Board expects to approve Exposure Drafts in the second quarter of 2004 that will propose amendments to:(a) the treatment of financial guarantees and credit insurance contracts; and(b) the option in IAS 39 that permits an entity to designate financial assets and financial liabilities as 'at fair value through profit or loss'.Objective1 T he objective of this IFRS is to specify the financial reporting for insurance contracts by any entity that issues such contracts (described in this IFRS as an insurer) until the Board completes the second phase of its project on insurance contracts. In particular, this IFRS requires:(a) limited improvements to accounting by insurers for insurance contracts.(b) disclosure that identifies and explains the amounts in an insurer's financial statements arising from insurance contracts and helps users of those financial statements understand the amount, timing and uncertainty of future cash flows from insurance contracts.Scope2 A n entity shall apply this IFRS to:(a) insurance contracts (including reinsurance contracts) that it issues and reinsurance contracts that it holds.(b) financial instruments that it issues with a discretionary participation feature (see paragraph 35). IAS 32Financial Instruments: Disclosure and Presentation requires disclosure about financial instruments, including financial instruments that contain such features.3 T his IFRS does not address other aspects of accounting by insurers, such as accounting for financial assets held by insurers and financial liabilities issued by insurers (see IAS 32 and IAS 39Financial Instruments: Recognition and Measurement), except in the transitional provisions in paragraph 45.4 A n entity shall not apply this IFRS to:(a) product warranties issued directly by a manufacturer, dealer or retailer (see IAS 18 Revenue and IAS 37Provisions, Contingent Liabilities and Contingent Assets).(b) employers' assets and liabilities under employee benefit plans (see IAS 19Employee Benefits and IFRS 2Share-based Payment) and retirement benefit obligations reported by defined benefit retirement plans (see IAS 26Accounting and Reporting by Retirement Benefit Plans).(c) contractual rights or contractual obligations that are contingent on the future use of, or right to use, a non-financial item (for example, some licence fees, royalties, contingent lease payments and similar items), as well as a lessee's residual value guarantee embedded in a finance lease (see IAS 17Leases, IAS 18Revenue and IAS 38Intangible Assets).(d) financial guarantees that an entity enters into or retains on transferring to another party financial assets or financial liabilities within the scope of IAS 39, regardless of whether the financial guarantees are described as financial guarantees, letters of credit or insurance contracts (see IAS 39).(e) contingent consideration payable or receivable in a business combination (see IFRS 3 Business Combinations).(f) direct insurance contracts that the entity holds (ie direct insurance contracts in which the entity is the policyholder). However, a cedant shall apply this IFRS to reinsurance contracts that it holds.5 F or ease of reference, this IFRS describes any entity that issues an insurance contract as an insurer, whether or not the issuer is regarded as an insurer for legal or supervisory purposes.6 A reinsurance contract is a type of insurance contract. Accordingly, all references in this IFRS to insurance contracts also apply to reinsurance contracts.Embedded derivatives7 I AS 39 requires an entity to separate some embedded derivatives from their host contract, measure them at fair value and include changes in their fair value in profit or loss. IAS 39 applies to derivatives embedded in an insurance contract unless the embedded derivative is itself an insurance contract.8 A s an exception to the requirement in IAS 39, an insurer need not separate, and measure at fair value, a policyholder's option to surrender an insurance contract for a fixed amount (or for an amount based on a fixed amount and an interest rate), even if the exercise price differs from the carrying amount of the host insurance liability. However, the requirement in IAS 39 does apply to a put option or cash surrender option embedded in an insurance contract if the surrender value varies in response to the change in a financial variable (such as an equity or commodity price or index), or a non-financial variable that is not specific to a party to the contract. Furthermore, that requirement also applies if the holder's ability to exercise a put option or cash surrender option is triggered by a change in such a variable(for example, a put option that can be exercised if a stock market index reaches a specified level).9 P aragraph 8 applies equally to options to surrender a financial instrument containing a discretionary participation feature.Unbundling of deposit components10 Some insurance contracts contain both an insurance component and a deposit component. In some cases, an insurer is required or permitted to unbundle those components:(a) unbundling is required if both the following conditions are met:(i) the insurer can measure the deposit component (including any embedded surrender options) separately (ie without considering the insurance component).(ii) the insurer's accounting policies do not otherwise require it to recognise all obligations and rights arising from the deposit component.(b) unbundling is permitted, but not required, if the insurer can measure the deposit component separately as in (a)(i) but its accounting policies require it to recognise all obligations and rights arising from the deposit component, regardless of the basis used to measure those rights and obligations.(c) unbundling is prohibited if an insurer cannot measure the deposit component separately as in (a)(i).11 The following is an example of a case when an insurer's accounting policies do not require it to recognise all obligations arising from a deposit component. A cedant receives compensation for losses from a reinsurer, but the contract obliges the cedant to repay the compensation in future years. That obligation arises from a deposit component. If the cedant's accounting policies would otherwise permit it to recognise the compensation as income without recognising the resulting obligation, unbundling is required.12 To unbundle a contract, an insurer shall:(a) apply this IFRS to the insurance component.(b) apply IAS 39 to the deposit component.Recognition and measurementTemporary exemption from some other IFRSs13 Paragraphs 10-12 of IAS 8Accounting Policies, Changes in Accounting Estimates and Errors specify criteria for an entity to use in developing an accounting policy if no IFRS applies specifically to an item. However, this IFRS exempts an insurer from applying those criteria to its accounting policies for:(a) insurance contracts that it issues (including related acquisition costs and related intangible assets, such as those described in paragraphs 31 and 32); and(b) reinsurance contracts that it holds.14 Nevertheless, this IFRS does not exempt an insurer from some implications of the criteria in paragraphs 10-12 of IAS 8. Specifically, an insurer:(a) shall not recognise as a liability any provisions for possible future claims, if those claims arise under insurance contracts that are not in existence at the reporting date (such as catastrophe provisions and equalisation provisions).(b) shall carry out the liability adequacy test described in paragraphs 15-19.(c) shall remove an insurance liability (or a part of an insurance liability) from its balance sheet when, and only when, it is extinguished- ie when the obligation specified in the contract is discharged or cancelled or expires.(d) shall not offset:(i) reinsurance assets against the related insurance liabilities; or(ii) income or expense from reinsurance contracts against the expense or income from the related insurance contracts.(e) shall consider whether its reinsurance assets are impaired (see paragraph 20).Liability adequacy test15 An insurer shall assess at each reporting date whether its recognised insurance liabilities are adequate, using current estimates of future cash flows under its insurance contracts. Ifthat assessment shows that the carrying amount of its insurance liabilities (less related deferred acquisition costs and related intangible assets, such as those discussed in paragraphs 31 and 32) is inadequate in the light of the estimated future cash flows, the entire deficiency shall be recognised in profit or loss.16 If an insurer applies a liability adequacy test that meets specified minimum requirements, this IFRS imposes no further requirements. The minimum requirements are the following:(a) The test considers current estimates of all contractual cash flows, and of related cash flows such as claims handling costs, as well as cash flows resulting from embedded options and guarantees.(b) If the test shows that the liability is inadequate, the entire deficiency is recognised in profit or loss.17 If an insurer's accounting policies do not require a liability adequacy test that meets the minimum requirements of paragraph 16, the insurer shall:(a) determine the carrying amount of the relevant insurance liabilities** less the carrying amount of:(i) any related deferred acquisition costs; and(ii) any related intangible assets, such as those acquired in a business combination or portfolio transfer (see paragraphs 31 and 32). However, related reinsurance assets are not considered because an insurer accounts for them separately (see paragraph 20).(b) determine whether the amount described in (a) is less than the carrying amount that would be required if the relevant insurance liabilities were within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets. If it is less, the insurer shall recognise the entire difference in profit or loss and decrease the carrying amount of the related deferred acquisition costs or related intangible assets or increase the carrying amount of the relevant insurance liabilities.** The relevant insurance liabilities are those insurance liabilities (and related deferred acquisition costs and related intangible assets) for which the insurer's accounting policies do not require a liability adequacy test that meets the minimum requirements of paragraph 16.18 If an insurer's liability adequacy test meets the minimum requirements of paragraph 16, the test is applied at the level of aggregation specified in that test. If its liability adequacy test does not meet those minimum requirements, the comparison described in paragraph 17 shall be made at the level of a portfolio of contracts that are subject to broadly similar risks and managed together as a single portfolio.19 The amount described in paragraph 17(b) (ie the result of applying IAS 37) shall reflect future investment margins (see paragraphs 27-29) if, and only if, the amount described in paragraph 17(a) also reflects those margins.Impairment of reinsurance assets20 If a cedant's reinsurance asset is impaired, the cedant shall reduce its carrying amount accordingly and recognise that impairment loss in profit or loss. A reinsurance asset is impaired if, and only if:(a) there is objective evidence, as a result of an event that occurred after initial recognition of the reinsurance asset, that the cedant may not receive all amounts due to it under the terms of the contract; and(b) that event has a reliably measurable impact on the amounts that the cedant will receive from the reinsurer.Changes in accounting policies21 Paragraphs 22-30 apply both to changes made by an insurer that already applies IFRSs and to changes made by an insurer adopting IFRSs for the first time.22 An insurer may change its accounting policies for insurance contracts if, and only if, the change makes the financial statements more relevant to the economic decision-making needs of users and no less reliable, or more reliable and no less relevant to those needs. An insurer shall judge relevance and reliability by the criteria in IAS 8.23 To justify changing its accounting policies for insurance contracts, an insurer shall show that the change brings its financial statements closer to meeting the criteria in IAS 8, but the change need not achieve full compliance with those criteria. The following specific issues are discussed below:(a) current interest rates (paragraph 24);(b) continuation of existing practices (paragraph 25);(c) prudence (paragraph 26);(d) future investment margins (paragraphs 27-29); and(e) shadow accounting (paragraph 30).Current market interest rates24 An insurer is permitted, but not required, to change its accounting policies so that it remeasures designated insurance liabilities* to reflect current market interest rates and recognises changes in those liabilities in profit or loss. At that time, it may also introduce accounting policies that require other current estimates and assumptions for the designated liabilities. The election in this paragraph permits an insurer to change its accounting policies for designated liabilities, without applying those policies consistently to all similar liabilities as IAS 8 would otherwise require. If an insurer designates liabilities for this election, it shall continue to apply current market interest rates (and, if applicable, the other current estimates and assumptions) consistently in all periods to all these liabilities until they are extinguished.* In this paragraph, insurance liabilities include related deferred acquisition costs and related intangible assets, such as those discussed in paragraphs 31 and 32.Continuation of existing practices25 An insurer may continue the following practices, but the introduction of any of them does not satisfy paragraph 22:(a) measuring insurance liabilities on an undiscounted basis.(b) measuring contractual rights to future investment management fees at an amount that exceeds their fair value as implied by a comparison with current fees charged by other market participants for similar services. It is likely that the fair value at inception of those contractual rights equals the origination costs paid, unless future investment management fees and related costs are out of line with market comparables.(c) using non-uniform accounting policies for the insurance contracts (and related deferred acquisition costs and related intangible assets, if any) of subsidiaries, except as permitted by paragraph 24. If those accounting policies are not uniform, an insurer may change them if the change does not make the accounting policies more diverse and also satisfies the other requirements in this IFRS.Prudence26 An insurer need not change its accounting policies for insurance contracts to eliminate excessive prudence. However, if an insurer already measures its insurance contracts with sufficient prudence, it shall not introduce additional prudence.Future investment margins27 An insurer need not change its accounting policies for insurance contracts to eliminate future investment margins. However, there is a rebuttable presumption that an insurer's financial statements will become less relevant and reliable if it introduces an accounting policy that reflects future investment margins in the measurement of insurance contracts, unless those margins affect the contractual payments. Two examples of accounting policies that reflect those margins are:(a) using a discount rate that reflects the estimated return on the insurer's assets; or(b) projecting the returns on those assets at an estimated rate of return, discounting those projected returns at a different rate and including the result in the measurement of the liability.28 An insurer may overcome the rebuttable presumption described in paragraph 27 if, and only if, the other components of a change in accounting policies increase the relevance and reliability of its financial statements sufficiently to outweigh the decrease in relevance and reliability caused by the inclusion of future investment margins. For example, suppose that an insurer's existing accounting policies for insurance contracts involve excessively prudent assumptions set at inception and a discount rate prescribed by a regulator without direct reference to market conditions, and ignore some embedded options and guarantees. The insurer might make its financial statements more relevant and no less reliable by switching to a comprehensive investor-oriented basis of accounting that is widely used and involves:(a) current estimates and assumptions;(b) a reasonable (but not excessively prudent) adjustment to reflect risk and uncertainty;(c) measurements that reflect both the intrinsic value and time value of embedded options and guarantees; and(d) a current market discount rate, even if that discount rate reflects the estimated return on the insurer's assets.29 In some measurement approaches, the discount rate is used to determine the present value of a future profit margin. That profit margin is then attributed to different periods using a formula. In those approaches, the discount rate affects the measurement of the liability only indirectly. In particular, the use of a less appropriate discount rate has a limited or no effect on the measurement of the liability at inception. However, in other approaches, the discount rate determines the measurement of the liability directly. In the latter case, because the introduction of an asset-based discount rate has a more significant effect, it is highly unlikely that an insurer could overcome the rebuttable presumption described in paragraph 27.Shadow accounting30 In some accounting models, realised gains or losses on an insurer's assets have a direct effect on the measurement of some or all of (a) its insurance liabilities, (b) related deferred acquisition costs and (c) related intangible assets, such as those described in paragraphs 31 and 32. An insurer is permitted, but not required, to change its accounting policies so that a recognised but unrealised gain or loss on an asset affects those measurements in the same way that a realised gain or loss does. The related adjustment to the insurance liability (or deferred acquisition costs or intangible assets) shall be recognised in equity if, and only if, the unrealised gains or losses are recognised directly in equity. This practice is sometimes described as 'shadow accounting'.Insurance contracts acquired in a business combination or portfolio transfer31 To comply with IFRS 3Business Combination s, an insurer shall, at the acquisition date, measure at fair value the insurance liabilities assumed and insurance assets acquired in a business combination. However, an insurer is permitted, but not required, to use an expanded presentation that splits the fair value of acquired insurance contracts into two components:(a) a liability measured in accordance with the insurer's accounting policies for insurance contracts that it issues; and(b) an intangible asset, representing the difference between (i) the fair value of the contractual insurance rights acquired and insurance obligations assumed and (ii) the amount described in (a). The subsequent measurement of this asset shall be consistent with the measurement of the related insurance liability.32 An insurer acquiring a portfolio of insurance contracts may use the expanded presentation described in paragraph 31.。

会计相关术语中英文对照

会计术语表►AICPA: American Institute of Certified Public Accountants 美国注册会计师协会►APB: Accounting Principles Board 会计原则委员会►ASB: Auditing Standards Board (AICPA)(美国注册会计师协会) 审计准则委员会►ARSC: Accounting and Review Services Committee (AICPA) (美国注册会计师协会) 会计与复核服务委员会►ASC: Accounting Standards Codification 会计准则汇编►ASU: Accounting Standards Update 会计准则更新►CA: Chartered Accountant 特许会计师►CAQ: Center for Audit Quality 审计质量中心►CICA: Canadian Institute of Chartered Accountants 加拿大特许会计师协会►CSEC: Consulting Services Executive Committee (AICPA)(美国注册会计师协会) 咨询服务执行委员会►EITF: Emerging Issues Task Force (FASB) (美国财务会计准则委员会)紧急事务委员会►FAF: Financial Accounting Foundation 财务会计基金会►FASB: Financial Accounting Standards Board 美国财务会计准则委员会►FCA: Fellow of the Institute of Chartered Accountants 特许会计师公众成员►FinREC: Financial Reporting Executive Committee 财务报告执行委员会►FSP: FASB Staff Position (FASB) (美国财务会计准则委员会)工作人员立场公告►GAAP (US): Generally Accepted Accounting Principles （美国）一般公认会计原则►GAAS: Generally Accepted Auditing Standards 一般公认审计准则►IAASB: International Auditing and Assurance Standards Board (IFAC) 国际审计与可信性保证准则理事会(国际会计师联合会)►IAESB: International Accounting Education Standards Board (IFAC) (国际会计师联合会) 国际会计教育准则理事会►IASB: International Accounting Standards Board 国际会计准则委员会►IAS: International Accounting Standards 国际会计准则►IESBA: International Ethics Standards Board for Accountants (IFAC) (国际会计师联合会) 国际会计师职业道德准则理事会►IFAC: International Federation of Accountants 国际会计师联合会►IFRIC: International Financial Reporting Interpretations Committee (IASB) (国际会计准则委员会) 国际财务报告解释委员会►IOSCO: International Organization of Securities Commissions 国际公共部门会计准则►IPSAS: International Public Sector Accounting Standards 国际公共部门会计准则►IPSASB: International Public Sector Accounting Standards Board (IFAC) (国际会计师联合会) 国际公共部门会计准则理事会►PCAOB: Public Company Accounting Oversight Board 公众公司会计监督委员会►PPEC: Public Practice Executive Committee (CAQ) (审计质量中心)公共实践执行委员会►SAB: Staff Accounting Bulletins (SEC) (美国证监会) 首会办会计公告►SEC (US): Securities and Exchange Commission 美国证监会►SEC Regulations Committee (SEC) (美国证监会)监管委员会►SFAS: Statement of Financial Accounting Standards 财务会计准则公告►SIC: Standing Interpretations Committee (IASB) (国际会计准则委员会) 常设解释委员会►SOP: Statements of Position (AICPA) (美国注册会计师协会) 立场公告►SME: Small and Medium Sized Entities (IASB) (国际会计准则委员会) 中小企业►TPA: Technical Practice Aids (AICPA) (美国注册会计师协会) 技术实务支持体系/技术实务指引►VRG (US): Valuation Resource Group (FASB) （美国财务会计准则委员会）估值资源小组。

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「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。