會計專業(yè)基礎英語

1、PART I Fundamentals to Accounting第一部分會計基本原理1.accounting'kantn. 會計2.double-entry system 復式記賬法2-1 Dr.(Debit) 借記2-2 Cr.(Credit) 貸記3.accounting basic assumption 會計基本假設4.accounting entity 會計主體5.going concern 持續(xù)經(jīng)營6.accounting periods 會計分期7.monetary measurement貨幣計量8.accounting basis會計基礎9.accrual'kr

2、lbasis權責發(fā)生制【講解】accrual n. 自然增長，權責發(fā)生制原則，應計項目accrual concept 應計概念accrue 'kruv. 積累，自然增長或利益增加，產(chǎn)生10.accounting policies 會計政策11.substance over form 實質(zhì)重于形式12.accounting elements 會計要素13.recognitionrekg'n()nn. 確認13-1 initial recognitionrekg'n()n初始確認【講解】recognize 'rkg'naz v. 確認14.measureme

3、nt'mem()ntn. 計量14-1 subsequent 'sbskw()ntmeasurement 后續(xù)計量15.asset'æset n. 資產(chǎn)16.liabilityla'blt n. 負債17.owners equity 所有者權益18.shareholders equity股東權益19.expensek'spens; ek-n. 費用20.profit'prftn. 利潤21.residualr'zdjlequity 剩余權益22.residual claim 剩余索取權23.capital'kæ

4、pt()l n. 資本24.gainseinzn. 利得25.losslsn. 損失26.Retained earnings 留存收益27.Share premium股本溢價28.historical cost 歷史成本【講解】historical h'strk()l adj. 歷史的,歷史上的historic h'strkadj. 有歷史意義的,歷史上著名的28-1 replacement r'plesm()ntcost 重置成本29.Balance Sheet/Statement of Financial Position資產(chǎn)負債表29-1 Income State

5、ment 利潤表29-2 Cash Flow Statement 現(xiàn)金流量表29-3 Statement of changes in ownersequity (or shareholdersequity) 所有者權益（股東權益）變動表29-4 notesntsn. 附注PART II Financial Assets*第二部分金融資產(chǎn)*30.financial assets 金融資產(chǎn)e.g. A financial instrumentis any contract that gives rise toa financial asset of one enterprise and a fin

6、ancial liability or equity instrument of another enterprise.【講解】give rise to 引起，導致31.cash on hand 庫存現(xiàn)金32.bank depositsd'pzt銀行存款33.A/R, account receivable應收賬款34.notes receivable 應收票據(jù)35.others receivable 其他應收款項36.equity investment 股權投資37.bond investment 債券投資38.derivative financial instrument 衍生金融工

7、具39.active market 活躍市場40.quotationkw()'te()nn. 報價41.financial assets at fair value through profit or loss 以公允價值計量且其變動計入當期損益的金融資產(chǎn)41-1 those designated as at fair value through profit or loss 指定為以公允價值計量且其變動計入當期損益的金融資產(chǎn)41-2 financial assets held for trading 交易性金融資產(chǎn)42.financial liability 金融負債43.trans

8、action costs 交易費用43-1 incremental external cost 新增的外部費用【講解】incremental nkr'mntladj. 增量的,增值的44.cash dividend declared but not distributed 已宣告但尚未發(fā)放的現(xiàn)金股利投資收益45.profit and loss arising from fair value changes 公允價值變動損益46.Held-to-maturity investments 持有至到期投資47.amortized cost 攤余成本【講解】amortized 'm:t

9、aizdadj. 分期償還的,已攤銷的48.effective interest rate 實際利率49.loanln n. 貸款50.receivablesri'si:vblz n. 應收賬款51.available-for-sale financial assets 可供出售金融資產(chǎn)52.impairment of financial assets 金融資產(chǎn)減值52-1 impairment loss of financial assets 金融資產(chǎn)減值損失53.transfer of financial assets 金融資產(chǎn)轉(zhuǎn)移53-1 transfer of the fina

10、ncial asset in its entirety 金融資產(chǎn)整體轉(zhuǎn)移53-2 transfer of a part of the financial asset 金融資產(chǎn)部分轉(zhuǎn)移54.derecognitiondi'rekg'nn n. 終止確認，撤銷承認54-1 derecognizedi'rekgnaz v. 撤銷承認e.g. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or p

11、art of it) is discharged/cancelled.【譯】金融負債的現(xiàn)時義務全部或部分已經(jīng)解除的，才能終止確認該金融負債或其一部分。【講解】（1）前綴de-，意為“除去、取消、否定、非、相反”（2）discharge ds'tdn. 排放，卸貨，解雇 v. 解雇，寫下，免除（3）cancel 'kæns()ln. n.取消 v. 取消，刪去PART IIIInventory第三部分存貨55.inventory'nv()nt()rn. 存貨56.finished goods產(chǎn)成品57.WIP, work in progress 在產(chǎn)品58.ra

12、w materials 原材料59.semi-finished goods半成品60.merchandizedi'rekgnazn. 商品61.cost of inventory存貨成本62.cost of purchase 采購成本63.cost of conversionkn'v()n加工成本64.production overhead 制造費用65.storage'strdcosts 倉儲成本66.FIFO method, first in first out method先進先出法67.provision for impairment of inventory存

13、貨跌價準備67-1 reverse of provision for impairment of inventory 存貨跌價準備轉(zhuǎn)回【講解】reverse r'vsn. 相反，背面，倒退，失敗 adj. 后面的，顛倒的 v. 顛倒，倒轉(zhuǎn)，倒退68.NRV, net realizable'rilazblvalue 可變現(xiàn)凈值69.loss of inventories discovered in an inventory counting存貨盤虧70.losses or damages of inventories存貨損毀PART IV Long-term Equity Inv

14、estments*第四部分長期股權投資*71.long-term equity investments 長期股權投資72.business combination 企業(yè)合并73.jointly controlled enterprise/joint venture 合營企業(yè)74.equity securities權益性證券75.ownership level所有權比例76.affiliated companies關聯(lián)公司【講解】affiliate 'flet n. 聯(lián)號，隸屬的機構 v. 使附屬，接納，加入，發(fā)生聯(lián)系77.associate'set; -setn.聯(lián)營企業(yè)78.

15、joint control 共同控制79.significantsg'nfk()ntinfluence'nflns重大影響80.investee in,ves'tin. 被投資企業(yè)81.cost method 成本法82.non-cash assets非現(xiàn)金資產(chǎn)83.initial investment cost 初始投資成本84.book value賬面價值85.long-term equity investment acquired by paying cash 以支付現(xiàn)金取得的長期股權投資【講解】acquire'kwav. 獲得，取得，學到86.long-

16、term equity investment acquired by the issue of equity securities 以發(fā)行權益性證券方式取得的長期股權投資87.reliable measurement/ be reliably measured 可靠計量88.fair value of identifiable net assets 可辨認凈資產(chǎn)公允價值89.disposaldis'puzlof long-term equity investment 長期股權投資的處置PART VNon-Current Assets第五部分固定資產(chǎn)90.fixed assets固定資產(chǎn)

17、91.useful life/service life 使用壽命92.tangible assets 有形資產(chǎn)93.purchased fixed assets 外購固定資產(chǎn)94.self-constructed fixed asset 自行建造95.lump sum payment 整筆付款，一次總付，一次總算【講解】lump lmpn. 塊，塊狀 adj. 成團的，總共的 v. 混在一起，使成塊狀96.delivery cost 運輸費【講解】deliveryd'lv()rn. 交付，交貨，遞送97.handling costs 裝卸費【講解】handling 'h

18、0;ndln. 處理 adj. 操作的98.installation costs 安裝費【講解】installation nst'le()nn. 安裝，裝置，就職99.packing charges 包裝費100.professional fees 專業(yè)人員服務費101.costs of abandoning the asset at the end of its use 棄置費用【講解】abandon 'bænd()nv. 遺棄，放棄102.depreciationd,pri'e()n; -s'e-n. 折舊102-1 accumulated dep

19、reciation 累計折舊102-2 original cost原值103.estimated net residual value 預計凈殘值104.depreciable amount 應計折舊額105.provision for impairment 減值準備106.non-physical deterioration 無形損耗【講解】deteriorationdi,tiri'reinn. 惡化，退化106-1 physical wear and tear 有形損耗【講解】（1）wear n. 穿著，磨損，耐久性 v. 穿著，用舊，耗損（2）tear n. 眼淚，（撕破的）洞或

20、裂縫，撕扯107.depreciation rate 折舊率108.depreciation method 折舊方法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.【譯】固定資產(chǎn)使用壽命、預計凈殘值和折舊方法的改變應當作為會計估計變更。108-1 straight-line method 年限平均法10

21、8-2 units of production method 工作量法108-3 the double declining balance method 雙倍余額遞減法108-4 the sum-of-the-years-digits method 年數(shù)總和法108-5 accelerated depreciation 加速折舊109.subsequent expenditure 后續(xù)支出110.disposal of fixed assets 固定資產(chǎn)處置111.losses of fixed assets discovered in an asset count 固定資產(chǎn)盤虧PART VI

22、Intangible Assets第六部分無形資產(chǎn)112.intangible assets 無形資產(chǎn)113.expenditure on research and development (R&D)研究開發(fā)費用114.self-generated goodwill 自創(chuàng)商譽115.amortization of intangible assets 無形資產(chǎn)攤銷116.intangible assets with uncertain useful life 使用壽命不確定的無形資產(chǎn)116-1 indefiniten'defnt useful life 不確定的使用壽命116-2

23、 finite useful life 有限的使用壽命【講解】finite'fanat adj. 有限的，限定的 n. 有限之物117.disposal of intangible assets 無形資產(chǎn)的處置118.sales of intangible assets 無形資產(chǎn)出售119.retirements of intangible asset 無形資產(chǎn)的報廢PART VII Investment Property第七部分投資性房地產(chǎn)120.investment Property 投資性房地產(chǎn)121.a land use right that is leased out 已出租

24、的土地使用權【講解】（1）land use right 土地使用權（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 持有并準備增值后轉(zhuǎn)讓的土地使用權123.owner-occupied property 自用房地產(chǎn)【講解】occupy 'kjpav. 占據(jù)，占領，占有124.property held as inventories 作為存貨的房地產(chǎn)125.purchased investmen

25、t property 外購投資性房地產(chǎn)125-1 self-constructed investment property 自行建造投資性房地產(chǎn)126.cost model for subsequent measurement of investment property 采用成本模式進行后續(xù)計量的投資性房地產(chǎn)126-1 fair value model for subsequent measurement of investment property采用公允價值模式進行后續(xù)計量的投資性房地產(chǎn)【講解】subsequent'sbskw()ntadj. 后來的，隨后的e.g. For in

26、vestment property accounted for using the fair value model, a change from the fair value model to the cost model is not permitted.127.transfer træns'f; trns-; -nz-n. 轉(zhuǎn)換128.date of transfer 轉(zhuǎn)換日e.g. For a transfer from investment property carried at the fair value model to owner-occupied prop

27、erty, 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.【譯】采用公允價值模式計量的投資性房地產(chǎn)轉(zhuǎn)換為自用房地產(chǎn)時，應當以其轉(zhuǎn)換當日的公允價值作為自用房地產(chǎn)的賬面價值，公允價值與原

28、賬面價值的差額計入當期損益。PART VIII Impairment of Assets*第八部分資產(chǎn)減值*129.impairment of assets 資產(chǎn)減值【講解】impairment m'prmntn. 損害，傷害129-1 impairment loss for an asset 資產(chǎn)減值損失129-2 recognizing an impairment loss for an asset 資產(chǎn)減值損失的確認130.recoverable amount 可收回金額【講解】recoverable r'kvrbladj. 可收回的，可補償?shù)?，可恢復?30-1 mea

29、suring recoverable amount of an asset 資產(chǎn)可回收金額的計量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.【譯】可收回金額應當根據(jù)資產(chǎn)的公允價值減去處置費用后的凈額與資產(chǎn)預計未來現(xiàn)金流量的現(xiàn)值兩者之間較高者確定。131.indicators of assets

30、 impairment 資產(chǎn)減值的跡象【講解】indicator 'ndketn. 指標，指示器131-1 testing of assets impairment 資產(chǎn)減值的測試132.internal transferring price 內(nèi)部轉(zhuǎn)移價格133.asset group 資產(chǎn)組134.impairment testing for corporate assets/to test corporate assets for impairment 總部資產(chǎn)的減值測試134-1 corporate assets 總部資產(chǎn)135.goodwill/business reputat

31、ion 商譽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)

32、, impairment loss shall be recognized accordingly.【譯】資產(chǎn)組或者資產(chǎn)組組合的可收回金額低于其賬面價值的（總部資產(chǎn)和商譽分攤至某資產(chǎn)組或者資產(chǎn)組組合的，該資產(chǎn)組或者資產(chǎn)組組合的賬面價值應當包括相關總部資產(chǎn)和商譽的分攤額），應當確認相應的減值損失。136.carrying amount 賬面價值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)

33、its fair value less costs to sell (if determinable); (ii) its present value of future cash flows (if determinable); and (iii) zero.【譯】抵減后的各資產(chǎn)的賬面價值不得低于以下三者之中最高者：該資產(chǎn)的公允減值減去處置費用后的凈額（如可確定的）、該資產(chǎn)預計未來現(xiàn)金流量的現(xiàn)值（如可確定的）和零。137.an arms length transaction 公平交易138.projectionpr'dek()nof cash flows 現(xiàn)金流預計139.provi

34、sion for impairment loss of the asset 資產(chǎn)減值損失計提【講解】provision pr'v()nn. 準備，條款，規(guī)定，供應，（會計上）預計負債PART IX Liabilities & Equities第九部分負債和所有者權益140.current liability 流動負債141.non-current liability 非流動負債142.short-term loan 短期借款142-1 long-term loan 長期借款143.accounts payable and receipts in advance 應付及預收款項【

35、講解】receiptr'sitn. 收到143-1 notes payable 應付票據(jù)143-2 debenture payables 應付債券143-3 current portion of non-current liability 一年內(nèi)到期的非流動負債【講解】portion 'p()nn. 部分，一份 v.分配，給嫁妝143-4 interest payable 應付利息143-5 dividend payable 應付股利144.tax payable 應交稅費145.employee benefits payable 應付職工薪酬146.other payable

36、s 其他應付款147.long-term payables 長期應付款148.deferred tax liabilities 遞延所得稅負債149.purchase assets by deferred payment with the substance of financing 具有融資性質(zhì)的眼前付款購買資產(chǎn)150.equity instrument 權益工具151.paid-in capital (or share capital) 實收資本（或股本）【講解】paid-in'peid'inadj. （會費、稅款等）已繳納的152.capital reserves 資本公

37、積153.surplus'splsreserves 盈余公積154.unappropriated profit 未分配利潤155.minority interests 少數(shù)股東權益156.non-derivative financial instrument 非衍生金融工具157.hybrid instrument 混合工具【講解】hybrid 'habrdn. 混合物，雜種，混血兒 adj. 混合的，雜種的158.issue at premium 溢價發(fā)行158-1 issue at discount 折價發(fā)行158-2 issue at par 面值發(fā)行159.treasu

38、ry shares庫存股【講解】treasury 'tre()rn. 國庫，金庫，財政部(若T為大寫一般指的是美國的財政部門。)PART XRevenue, Expense and Profit*第十部分收入，費用和利潤*160.revenue'revnjun. 收入（辨析：income意為收益，gains則通常指資本利得，因此這三種表達收入的關系為：income = revenue + gains）e.g. The amount of revenue arising from the sale of goods shall be determined in accordanc

39、e with the consideration received or receivable from the buyer under contract or agreement is not fair.【譯】企業(yè)應當按照從購貨方己收或應收的合同或協(xié)議價款確定商品銷售收入金額，己收或應收的合同或協(xié)議價款顯失公允的除外。160-1 revenue from the sale of goods 銷售商品收入160-2 revenue from the rendering of services 提供勞務收入【講解】render 'rendv. 提出，致使，給予補償 n. 交納，打底，粉刷

40、160-3 revenue arising from the use by others of enterprise assets 讓渡資產(chǎn)使用權收入161.cash discount現(xiàn)金折扣161-1 trade discount商業(yè)折扣161-2 sales allowance'lans 銷售折讓162.sales return 銷售退回163.sales by installments with the substance of financing 具有融資性質(zhì)的分期收款銷售商品164.consignment sales 委托代銷【講解】consignment kn'sa

41、nm()ntn. 委托，運送，托運165.delivery of payment in advance 預售款銷售166.installment sales 分期收款銷售167.collection with acceptance托收承付168.sales attachedreturn conditions 附有銷售退回條件的商品銷售169.sales and repurchaseri:'p:ts售后回購170.sales and leaseback'li:sbæk售后租回171.sales by old for new services 以舊換新銷售172.awar

42、d customers bonus points 授予客戶獎勵積分【講解】（1）award 'wdv. 授予，判定 n. 獎品，判決（2）bonus'bnsn. 獎金，紅利，額外津貼173.percentagep'sentdof completion method 完工百分比法174.BOT, building, operation and transfer 建設經(jīng)營移交方式175.public infrastructure construction 公共基礎設施建設176.construction kn'strk()ncontract 建造合同176-1 re

43、venue from construction contract 建造合同收入177.fixed price contract 固定造價合同177-1 cost plus contract 成本加成合同178.segmenting and combining of construction contract 建筑合同的分立與合并179.construction of additional assets 追加資產(chǎn)的建造180.incentive payments 獎勵款 【講解】incentive n'sentvadj. 刺激的，激勵的 n. 動機，刺激180-1 claim 索賠款18

44、1.the proportion that actual contract costs incurred to date bear to the estimated total contract costs根據(jù)累計實際發(fā)生的合同成本占合同預計總成本的比例確定【講解】（1）proportion pr'p()nn. 比例，部分，面積 v. 使成比例，使均衡（2）incur n'kv. 招致，引發(fā)，蒙受181-1 the proportion that completed contract workbears to the estimated total contract work

45、根據(jù)已經(jīng)完成的合同工作量占合同預計總工作量的比例確定【講解】bear bev. 具有 (相似之處或關系)181-2 surveys s'veof the work performed 根據(jù)實際測定的完工進度確定182.finance costs 財務費用183.prime operating revenue 主營業(yè)務收入183-1 Non-operating revenue營業(yè)外收入183-2 Non-operating expenses營業(yè)外支出PART XI Financial Reports第十一部分 財務報告184.financial reporting 財務報告184-1 i

46、nterim financial statements 中期財務報表184-2 annual financial statements 年度財務報表184-3 individual financial statements/respectiver'spektvfinancial statements 個別財務報表184-4 consolidated financial statements 合并財務報表【講解】consolidate kn'sldetv. 鞏固，使固定，合并185.offset mutually相互抵消186.mutual offset not allowed不

47、得相互抵消187.reporting period報告期間188.cash flows from operating activities 經(jīng)營活動產(chǎn)生的現(xiàn)金流量188-1 cash flows from investing activities 投資活動產(chǎn)生的現(xiàn)金流量188-2 cash flows from financing activities 籌資活動產(chǎn)生的現(xiàn)金流量189.direct method 直接法189-1 indirect method 間接法190.other comprehensive income 其他綜合收益【講解】comprehensive kmpr'h

48、ensv adj. 綜合的，廣泛的，有理解力的 n.專業(yè)綜合測驗191.cumulative effect of changes in accounting policies and corrections of errors會計政策變更和差錯更正的累積影響金額【講解】cumulative 'kjumjltvadj. 累積的，積累的192.capital contributions by owners and profit distributions to owners所有者投入資本和向所有者分配利潤193.items of gains and losses recognized di

49、rectly in owners equity and the total of these items直接計入所有者權益的利得和損失項目及其總額194.segment reporting分部報告【講解】segment 'segm()nt n. 段，部分 v. 分割195.identification of business segment經(jīng)營分部的認定196.disclosure for related party 關聯(lián)方披露196-1 disclosure for financial instrument 金融工具的披露PART XII Contingencies第十二部分 或有事

50、項197.contingencykn'tnd()nsn. 或有事項198.pending litigation or pending arbitration未決訴訟或未決仲裁【講解】（1）pending 'pend adj. 未決定的,行將發(fā)生的 prep. 在期間，直到時為止（2）litigation lt'ge()n n. 訴訟，起訴（3）arbitration b'tre()nn. 仲裁；公斷199.debt guarantee債務擔?！局v解】guarantee gær()n'ti n. 保證，擔保，保證人，保證書，抵押品 v. 保證，擔

51、保200.product quality warrants產(chǎn)品質(zhì)量保證【講解】warrant 'wr()nt n. 根據(jù)，證明，正當理由，認股權證，權證 v. 保證，擔保，批準201.onerous contract虧損合同【講解】onerous 'n()rs; 'n-adj. 繁重的，麻煩的，負有義務的，負有法律責任的201-1 executory contract 待執(zhí)行合同【講解】executory 'zekjtr adj. 實施中的，未生效的，行政上202.restructuring obligations 重組義務mitment k'mtm()

52、ntn. 承諾，承諾事項204.environmental pollution p'lu()nrestore 環(huán)境污染治理205.contingent liabilities 或有負債205-1 contingent assets 或有資產(chǎn)205-2 provision pr'v()n206.potential obligation潛在義務206-1 present obligation 現(xiàn)時義務207.probable'prbb()ladj. 很可能207-1 possible 'prbb()ladj. 可能207-2 remote r'mtadj.

53、極小可能207-3 virtually certain 基本確定【講解】virtual 'vtjladj. 有效的，虛擬的，實質(zhì)上的，事實上的208.legal obligation法定義務208-1constructive obligation 推定義務【講解】constructive kn'strktv adj. 建設性的，推定的，構造上的209.best estimates最佳估計數(shù)PART XIIIExchange of Non-Monetary Assets第十三部分 非貨幣性資產(chǎn)交換210.exchange of non-monetary assets 非貨幣性資產(chǎn)

54、交換210-1 monetary assets 貨幣性資產(chǎn)211.bootbutn.補價211-1 pay boot 支付補價211-2 receive boot 收到補價mercial substance 商業(yè)實質(zhì)213.assets received 換入資產(chǎn)213-1 assets given up 換出資產(chǎn)PART XIV Debt Restructurings第十四部分 債務重組214.debt restructurings債務重組214-1 concession kn'se()nn. 讓步214-2 court judgment 法院裁定215.contingent pay

55、able 或有應付金額215-1 contingent receivable 或有應收金額216.transfer of assets in settlement of a debt以資產(chǎn)清償債務【講解】settlement 'set()lm()ntn. 結算，解決，處理，殖民217.Conversion of debt into capital債務轉(zhuǎn)為資本【講解】（1）convert kn'vt v. 使轉(zhuǎn)變，轉(zhuǎn)換（2）conversion n. 轉(zhuǎn)換，變換，（金融）兌換（3）conversion into 轉(zhuǎn)換成（4）satisfaction sæts'f

56、æk()nn. 滿意，滿足，賠償PART XV Government Grants第十五部分 政府補助218.government grants 政府補助218-1 deferred income遞延收益e.g. A government grant related to an asset shall be recognized as deferred income, andevenlyamortized to profit or loss over the useful life of the related asset. However, a government grant measured at a nominal amount shall be recognized immediately in profit or loss for the current period.【講解】evenly 'i:vnliadv. 均勻地，平衡地，平等地2