会计专业基础英语

Unit 4 Accounting

PART I Fundamentals to Accounting

第一部分会计基本原理

1.accounting [ə'kaʊntɪŋ]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 [ə'krʊəl] 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 [ə'kruː] 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

12.accounting elements会计要素

13.recognition [rekəg'nɪʃ(ə)n] n. 确认

13-1 initial recognition [rekəg'nɪʃ(ə)n] 初始确认

【讲解】

recognize ['rɛkəg'naɪz] v. 确认

14.measurement ['meʒəm(ə)nt] n. 计量

14-1 subsequent ['sʌbsɪkw(ə)nt] measurement 后续计量

15.asset['æset] n. 资产

16.liability [laɪə'bɪlɪtɪ] n. 负债

17.owners’ equity所有者权益

18.shareholder’s equity股东权益

19.expense [ɪk'spens; ek-] n. 费用

20.profit ['prɒfɪt] n. 利润

21.residual [rɪ'zɪdjʊəl] equity剩余权益

22.residual claim剩余索取权

23.capital['kæpɪt(ə)l] n. 资本

24.gains [ɡeinz] n. 利得

25.loss [lɒs] 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 [hɪ'stɒrɪk(ə)l] adj. 历史的,历史上的

historic [hɪ'stɒrɪk] adj. 有历史意义的,历史上著名的

28-1 replacement [rɪ'pleɪsm(ə)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 [nəʊts] 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 [dɪ'pɒzɪt] 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 [kwə(ʊ)'teɪʃ(ə)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 [ɪnkrə'məntl] 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