会计专业基础英语
- 1、下载文档前请自行甄别文档内容的完整性,平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益,请联系客服反馈,我们会尽快为您处理(人工客服工作时间:9:00-18:30)。
Accounting Unit 4 Accounting
PART I Fundamentals to Accounting
第一部分会计基本原理
1.accounting[?'ka?nt??]n. 会计
2.double-entry system复式记账法
2-1 Dr.(Debit) 借记
2-2 Cr.(Credit) 贷记
3.accounting basic assumption会计基本假设
4.accounting entity会计主体
5.going concern持续经营
6.accounting periods会计分期
7.monetary measurement货币计量
8.accounting basis会计基础
9.accrual[?'kr??l]basis权责发生制
【讲解】
accrual n. 自然增长,权责发生制原则,应计项目
accrual concept 应计概念
accrue [?'kru?] v. 积累,自然增长或利益增加,产生
10.accounting policies会计政策
11.substance over form实质重于形式
Accounting
12.accounting elements会计要素
13.recognition[rek?g'n??(?)n] n. 确认
13-1 initial recognition[rek?g'n??(?)n]初始确认
【讲解】
recognize ['r?k?g'na?z] v. 确认
14.measurement['me??m(?)nt] n. 计量
14-1 subsequent ['s?bs?kw(?)nt] measurement 后续计量
15.asset['?set] n. 资产
16.liability[la??'b?l?t?] n. 负债
17.owners’ equity所有者权益
18.shareholder’s equity股东权益
19.expense[?k'spens; ek-] n. 费用
20.profit['pr?f?t] n. 利润
21.residual[r?'z?dj??l]equity剩余权益
22.residual claim剩余索取权
23.capital['k?p?t(?)l] n. 资本
24.gains[ɡeinz] n. 利得
25.loss[l?s] n. 损失
26.Retained earnings留存收益
27.Share premium股本溢价
28.historical cost历史成本
【讲解】
historical [h?'st?r?k(?)l] adj. 历史的,历史上的
historic [h?'st?r?k] adj. 有历史意义的,历史上著名的
28-1 replacement [r?'ple?sm(?)nt] cost 重置成本
29.Balance Sheet/Statement of Financial Position资产负债表
29-1 Income Statement 利润表
29-2 Cash Flow Statement 现金流量表
29-3 Statement of changes in owners’equity (or shareholders’equity) 所有者权益(股东权益)变动表
29-4 notes [n??ts] n. 附注
PART II Financial Assets*
第二部分金融资产*
30.financial assets金融资产
e.g. A financial instrument is any contract that gives rise to a financial asset of
one enterprise and a financial liability or equity instrument of another enterprise. 【讲解】
give rise to 引起,导致
31.cash on hand 库存现金
32.bank deposits[d?'p?z?t]银行存款
33.A/R, account receivable应收账款
34.notes receivable应收票据
35.others receivable其他应收款项
36.equity investment股权投资
37.bond investment债券投资
38.derivative financial instrument衍生金融工具
39.active market活跃市场
40.quotation[kw?(?)'te??(?)n]n. 报价
41.financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产
41-1 those designated as at fair value through profit or loss 指定为以公允价值计量且其变动计入当期损益的金融资产
41-2 financial assets held for trading 交易性金融资产
42.financial liability金融负债
43.transaction costs交易费用
43-1 incremental external cost 新增的外部费用
【讲解】
incremental [?nkr?'m?ntl] adj. 增量的,增值的
44.cash dividend declared but not distributed 已宣告但尚未发放的现金股利投资收益
45.profit and loss arising from fair value changes公允价值变动损益
46.Held-to-maturity investments持有至到期投资
47.amortized cost摊余成本
【讲解】
amortized [?'m?:taizd]adj. 分期偿还的,已摊销的
48.effective interest rate实际利率
49.loan[l??n] n. 贷款
50.receivables[ri'si:v?blz] n. 应收账款
51.available-for-sale financial assets可供出售金融资产
52.impairment of financial assets金融资产减值
52-1 impairment loss of financial assets 金融资产减值损失
53.transfer of financial assets金融资产转移
53-1 transfer of the financial asset in its entirety 金融资产整体转移
53-2 transfer of a part of the financial asset 金融资产部分转移
54.derecognition[di?'rek?g'n???n] n. 终止确认,撤销承认
54-1 derecognize [di?'rek?gna?z] v. 撤销承认
e.g. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or part of it) is discharged/cancelled.
【译】金融负债的现时义务全部或部分已经解除的,才能终止确认该金融负债或其一部分。【讲解】
(1)前缀de-,意为“除去、取消、否定、非、相反”
(2)discharge [d?s't?ɑ?d?] n. 排放,卸货,解雇 v. 解雇,写下,免除
(3)cancel ['k?ns(?)l] n. n.取消 v. 取消,删去
PART III Inventory
第三部分存货
55.inventory['?nv(?)nt(?)r?] n. 存货
56.finished goods产成品
57.WIP, work in progress在产品
58.raw materials 原材料
59.semi-finished goods半成品
60.merchandize[di?'rek?gna?z] n. 商品
61.cost of inventory存货成本
62.cost of purchase 采购成本
63.cost of conversion[k?n'v???(?)n]加工成本
64.production overhead制造费用
65.storage['st??r?d?]costs仓储成本
66.FIFO method, first in first out method先进先出法
67.provision for impairment of inventory存货跌价准备
67-1 reverse of provision for impairment of inventory 存货跌价准备转回
【讲解】
reverse [r?'v??s] n. 相反,背面,倒退,失败 adj. 后面的,颠倒的 v. 颠倒,倒转,倒退
68.NRV, net realizable ['rila?z?bl]value可变现净值
69.loss of inventories discovered in an inventory counting存货盘亏
70.losses or damages of inventories存货损毁
PART IV Long-term Equity Investments*
第四部分长期股权投资*
71.long-term equity investments长期股权投资
72.business combination企业合并
73.jointly controlled enterprise/joint venture合营企业
74.equity securities权益性证券
75.ownership level所有权比例
76.affiliated companies关联公司
【讲解】
affiliate [?'f?l?e?t] n. 联号,隶属的机构 v. 使附属,接纳,加入,发生联系
77.associate[?'s????e?t; -s?e?t] n.联营企业
78.joint control共同控制
79.significant[s?g'n?f?k(?)nt]influence['?nfl??ns]重大影响
80.investee [in,ves'ti] n. 被投资企业
81.cost method成本法
82.non-cash assets非现金资产
83.initial investment cost初始投资成本
84.book value账面价值
85.long-term equity investment acquired by paying cash以支付现金取得的长期股权投资
【讲解】
acquire[?'kwa??] v. 获得,取得,学到
86.long-term equity investment acquired by the issue of equity securities以发行权益性证券方式取得的长期股权投资
87.reliable measurement/ be reliably measured 可靠计量
88.fair value of identifiable net assets 可辨认净资产公允价值
89.disposal[dis'p?uz?l]of long-term equity investment长期股权投资的处置
PART V Non-Current Assets
第五部分固定资产
90.fixed assets固定资产
eful life/service life使用寿命
92.tangible assets 有形资产
93.purchased fixed assets 外购固定资产
Accounting 94.self-constructed fixed asset自行建造
95.lump sum payment 整笔付款,一次总付,一次总算
【讲解】
lump [l?mp] n. 块,块状 adj. 成团的,总共的 v. 混在一起,使成块状
96.delivery cost 运输费
【讲解】
delivery [d?'l?v(?)r?] n. 交付,交货,递送
97.handling costs装卸费
【讲解】
handling ['h?ndl??] n. 处理 adj. 操作的
98.installation costs安装费
【讲解】
installation [?nst?'le??(?)n]n. 安装,装置,就职
99.packing charges包装费
100.professional fees专业人员服务费
101.costs of abandoning the asset at the end of its use 弃置费用
【讲解】
abandon [?'b?nd(?)n] v. 遗弃,放弃
102.depreciation[d?,pri???'e??(?)n; -s?'e?-] n. 折旧
102-1 accumulated depreciation 累计折旧
102-2 original cost原值
103.estimated net residual value预计净残值
104.depreciable amount 应计折旧额
105.provision for impairment 减值准备
106.non-physical deterioration 无形损耗
【讲解】
deterioration [di,ti?ri?'rei??n] n. 恶化,退化
106-1 physical wear and tear 有形损耗
【讲解】
(1)wear n. 穿着,磨损,耐久性 v. 穿着,用旧,耗损
(2)tear n. 眼泪,(撕破的)洞或裂缝,撕扯
107.depreciation rate 折旧率
108.depreciation method折旧方法
e.g. A change in the useful life or estimated net residual value of a fixed asset or the depreciation method used shall be accounted for a change in an accounting estimate. 【译】固定资产使用寿命、预计净残值和折旧方法的改变应当作为会计估计变更。
108-1 straight-line method 年限平均法
108-2 units of production method 工作量法
108-3 the double declining balance method 双倍余额递减法
108-4 the sum-of-the-years-digits method 年数总和法
108-5 accelerated depreciation 加速折旧
109.subsequent expenditure后续支出
110.disposal of fixed assets 固定资产处置
111.losses of fixed assets discovered in an asset count固定资产盘亏
PART VI Intangible Assets
第六部分无形资产
112.intangible assets 无形资产
113.expenditure on research and development (R&D)研究开发费用
114.self-generated goodwill自创商誉
115.amortization of intangible assets 无形资产摊销
116.intangible assets with uncertain useful life使用寿命不确定的无形资产116-1 indefinite[?n'def?n?t] useful life 不确定的使用寿命
116-2 finite useful life 有限的使用寿命
【讲解】
finite['fa?na?t] adj. 有限的,限定的 n. 有限之物
117.disposal of intangible assets 无形资产的处置
118.sales of intangible assets 无形资产出售
119.retirements of intangible asset 无形资产的报废
PART VII Investment Property
第七部分投资性房地产
120.investment Property 投资性房地产
121.a land use right that is leased out已出租的土地使用权
【讲解】
(1)land use right 土地使用权
(2)lease out 出租
121-1 a building that is leased out 已出租的建筑物
122.a land use right held for transfer upon capital appreciation持有并准备增值后转让的土地使用权
123.owner-occupied property自用房地产
【讲解】
occupy ['?kj?pa?] v. 占据,占领,占有
124.property held as inventories 作为存货的房地产
125.purchased investment property外购投资性房地产
125-1 self-constructed investment property 自行建造投资性房地产
126.cost model for subsequent measurement of investment property 采用成本模式进行后续计量的投资性房地产
126-1 fair value model for subsequent measurement of investment property采用公允价值模式进行后续计量的投资性房地产
【讲解】
subsequent ['s?bs?kw(?)nt]adj. 后来的,随后的
e.g. For investment property accounted for using the fair value model, a change from the fair value model to the cost model is not permitted.
127.transfer [tr?ns'f??; trɑ?ns-; -nz-]n. 转换
128.date of transfer 转换日
e.g. For a transfer from investment property carried at the fair value model to owner-occupied property, its fair value at the date of transfer is regarded as the carrying amount of the owner-occupied property. The difference between the fair value and the original carrying amount is recognized in profit or loss for the current period. 【译】采用公允价值模式计量的投资性房地产转换为自用房地产时,应当以其转换当日的公允价值作为自用房地产的账面价值,公允价值与原账面价值的差额计入当期损益。
PART VIII Impairment of Assets*
第八部分资产减值*
129.impairment of assets资产减值
【讲解】
impairment [?m'p?rm?nt] n. 损害,伤害
129-1 impairment loss for an asset 资产减值损失
129-2 recognizing an impairment loss for an asset 资产减值损失的确认
130.recoverable amount可收回金额
【讲解】
recoverable [r?'k?v?r?bl]adj. 可收回的,可补偿的,可恢复的
130-1 measuring recoverable amount of an asset 资产可回收金额的计量
e.g. The recoverable amount of an asset is the higher of its fair value less costs to sell and the present value of the future cash flows expected to be derived from the asset.
【译】可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
131.indicators of assets impairment 资产减值的迹象
【讲解】
indicator ['?nd?ke?t?]n. 指标,指示器
131-1 testing of assets impairment 资产减值的测试
132.internal transferring price 内部转移价格
133.asset group 资产组
134.impairment testing for corporate assets/to test corporate assets for impairment 总部资产的减值测试
134-1 corporate assets 总部资产
135.goodwill/business reputation 商誉
e.g. Where the recoverable amount of an asset group or a set of asset groups is less than its carrying amount (that carrying amount shall include the allocated portion of any goodwill and corporate asset, if goodwill and corporate asset are allocated to that asset group or set of asset groups), impairment loss shall be recognized accordingly.
【译】资产组或者资产组组合的可收回金额低于其账面价值的(总部资产和商誉分摊至某资产组或者资产组组合的,该资产组或者资产组组合的账面价值应当包括相关总部资产和商誉的分摊额),应当确认相应的减值损失。
136.carrying amount 账面价值
e.g. The carrying amount of an impaired asset shall not be reduced to an amount below the highest of the three items below: (i) its fair value less costs to sell (if determinable); (ii) its present value of future cash flows (if determinable); and (iii) zero.
【译】抵减后的各资产的账面价值不得低于以下三者之中最高者:该资产的公允减值减去处置费用后的净额(如可确定的)、该资产预计未来现金流量的现值(如可确定的)和零。
137.an arm’s length transaction 公平交易
138.projection[pr?'d?ek?(?)n] of cash flows 现金流预计
139.provision for impairment loss of the asset 资产减值损失计提
【讲解】
provision [pr?'v??(?)n] n. 准备,条款,规定,供应,(会计上)预计负债
PART IX Liabilities & Equities
第九部分负债和所有者权益
140.current liability 流动负债
141.non-current liability非流动负债
142.short-term loan 短期借款
142-1 long-term loan 长期借款
143.accounts payable and receipts in advance 应付及预收款项【讲解】
receipt [r?'si?t]n. 收到
143-1 notes payable 应付票据
143-2 debenture payables 应付债券
143-3 current portion of non-current liability 一年内到期的非流动负债
【讲解】
portion ['p???(?)n] n. 部分,一份 v.分配,给……嫁妆
143-4 interest payable 应付利息
143-5 dividend payable 应付股利
144.tax payable 应交税费
145.employee benefits payable 应付职工薪酬
146.other payables 其他应付款
147.long-term payables长期应付款
148.d eferred tax liabilities 递延所得税负债
149.purchase assets by deferred payment with the substance of financing 具有融资性质的眼前付款购买资产
150.equity instrument权益工具
151.paid-in capital (or share capital)实收资本(或股本)
【讲解】
paid-in['peid'in] adj. (会费、税款等)已缴纳的
152.capital reserves 资本公积
153.surplus ['s??pl?s] reserves盈余公积
154.unappropriated profit 未分配利润
155.minority interests少数股东权益
156.non-derivative financial instrument 非衍生金融工具
157.hybrid instrument 混合工具
【讲解】
hybrid ['ha?br?d] n. 混合物,杂种,混血儿 adj. 混合的,杂种的
158.issue at premium 溢价发行
158-1 issue at discount 折价发行
158-2 issue at par 面值发行
159.treasury shares库存股
【讲解】
treasury ['tre?(?)r?] n. 国库,金库,财政部(若T为大写一般指的是美国的财政部门。)
PART X Revenue, Expense and Profit*
第十部分收入,费用和利润*
160.revenue ['rev?nju?]n. 收入(辨析:income意为收益,gains则通常指资本利得,因此这
三种表达收入的关系为:income = revenue + gains)
e.g. The amount of revenue arising from the sale of goods shall be determined in accordance with the consideration received or receivable from the buyer under contract or agreement is not fair.
【译】企业应当按照从购货方己收或应收的合同或协议价款确定商品销售收入金额,己收或应收的合同或协议价款显失公允的除外。
160-1 revenue from the sale of goods 销售商品收入
160-2 revenue from the rendering of services 提供劳务收入
【讲解】
render ['rend?] v. 提出,致使,给予补偿 n. 交纳,打底,粉刷
160-3 revenue arising from the use by others of enterprise assets 让渡资产使用权收入
161.cash discount现金折扣
161-1 trade discount商业折扣
161-2 sales allowance[?'la??ns]销售折让
162.sales return销售退回
163.sales by installments with the substance of financing 具有融资性质的分期收款销售商品
164.consignment sales委托代销
【讲解】
consignment [k?n'sa?nm(?)nt] n. 委托,运送,托运
165.delivery of payment in advance预售款销售
166.installment sales分期收款销售
167.collection with acceptance托收承付
168.sales attached return conditions 附有销售退回条件的商品销售
169.sales and repurchase[ri:'p?:t??s] 售后回购
170.sales and leaseback['li:sb?k]售后租回
171.sales by old for new services 以旧换新销售
172.award customers bonus points 授予客户奖励积分