2022年會(huì)計(jì)英語大全

1、1.account n.賬,賬目第一講會(huì)計(jì)英語的常用術(shù)語a/c；賬戶e.g.T-account: T 型賬戶； account payable 應(yīng)對(duì)賬款 2.Accounting concepts 會(huì)計(jì)的基本前提 1）accounting entity 會(huì)計(jì)主體 ；entity 實(shí)體,主體 2）going concern 連續(xù)經(jīng)營 3）accounting period 會(huì)計(jì)分期receivable 應(yīng)收賬款）；financial year/ fiscal year 會(huì)計(jì)年度（ financial adj. 財(cái)務(wù)的,金融的；fiscal adj. 財(cái)政的）4）money measurement

2、 貨幣計(jì)量*權(quán)責(zé)發(fā)生制 accrual basis. accrual n.本身是應(yīng)計(jì)未付的意思,accrue v.應(yīng)計(jì)未付,應(yīng)計(jì)未收,e.g.accrued liabilities ,應(yīng)計(jì)未付負(fù)債 3.Quality of accounting information 會(huì)計(jì)信息質(zhì)量要求（1）牢靠性 reliability （2）相關(guān)性 relevance （3）可懂得性 understandability （4）可比性 comparability （5）實(shí)質(zhì)重于形式 substance over form materiality （6）重要性（7）謹(jǐn)慎性 prudence （8）準(zhǔn)時(shí)性 tim

3、eliness 4.Elements of accounting 會(huì)計(jì)要素 1）Assets: 資產(chǎn) current assets 流淌資產(chǎn) cash and cash equivalents 現(xiàn)金及現(xiàn)金等價(jià)物（bank deposit）inventory 存貨 receivable 應(yīng)收賬款 prepaid expense 預(yù)付費(fèi)用 non-current assets 固定資產(chǎn) property （land and building ） 不動(dòng)產(chǎn) , plant 廠房 , equipment 設(shè)備（PPE）e.g.The total assets owned by Wilson compan

4、y on December 31, 2022 was US$1,500,000. 2）Liabilities: 負(fù)債 funds provided by the creditors. creditor 債權(quán)人,賒銷方 current liabilities 當(dāng)期負(fù)債 non-current liabilities 長期負(fù)債 total liabilities account payable 應(yīng)對(duì)賬款loan 貸款 advance from customers 預(yù)收款bond 債券（由政府發(fā)行 , government bond /treasury bond 政府債券,國庫券）debenture

5、 債券（由有限公司發(fā)行）3）Owners equity: 全部者權(quán)益（Net assets）funds provided by the investors. Investor 投資者 paid in capital （contributed capital ） 實(shí)收資本 shares /capital stock （u.s.） 股票retained earnings 留存收益1 同時(shí)記住幾個(gè)單詞 dividend 分紅beginning retained earnings ending retained earnings reserve 儲(chǔ)備金（資產(chǎn)重估儲(chǔ)備金,股票溢價(jià)賬戶）e.g.The c

6、ompany offered/issued 10,000 shares at the price of US$2.30 each. 4）Revenue: 收入sales revenue銷售收入interest revenue 利息收入rent revenue 租金收入5）Expense: 費(fèi)用cost of sales 銷售成本 , wages expense工資費(fèi)用6）Profit （income, gain ）:利潤 net profit, net income 5.Financial statement 財(cái)務(wù)報(bào)表1）balance sheet 資產(chǎn)負(fù)債表2）income statemen

7、t 利潤表3）statement of retained earnings 全部者權(quán)益變動(dòng)表4）cash flow statement 現(xiàn)金流量表6.Accounting cycle 1）journal entries 日記賬general journal總?cè)沼涃~試算平穩(wěn)表general ledger總分類賬trial balance 試算平穩(wěn)表adjusting entries 調(diào)整分錄adjusted trial balance 調(diào)整后的Financial statements 財(cái)務(wù)報(bào)表closing entry 完結(jié)分錄2）Dr.Debit 借 Cr.Credit 貸Double-ent

8、ry system 復(fù)式記賬7.Exercise 練習(xí)1）purchases of inventory in cash for RMB ￥3,000 現(xiàn)金人民幣 3,000 元購買存貨Dr.inventory 3,000 借：存貨 3,000 Cr.cash 3,000 貸：現(xiàn)金 3,000 2）sales on account of US$10,000 賒銷方式銷售,收入 10,000 美元Dr.account receivable 10,000 借：應(yīng)收賬款 10,000 Cr.sales revenue 10,000 貸：銷售收入 10,000 3）paid RMB ￥50,000 in

9、 salaries & wages 支付工資人民幣 50,000 元Dr.wages & salaries expense 50,000 借：職工薪酬 50,000 Cr.bank deposit 50,000 貸：銀行存款 50,000 4）cash sale of US$1,180 銷售收入現(xiàn)金 1,180 美元Dr.cash 1,180 借：現(xiàn)金 1,180 Cr.sales revenue 1,180 貸：銷售收入 1,180 5）pre-paid insurance for US$12,000 預(yù)付保險(xiǎn)費(fèi) 12,000 美元Dr.prepaid insurance 12,000 借：

10、預(yù)付保險(xiǎn) 12,000 Cr.bank deposit 12,000 貸：銀行存款 12,000其次講 存 貨1.Inventory n. 存貨,庫存（ c.f.stock 英式英語用法）常見詞組 inventory turnover 存貨周轉(zhuǎn)率 inventory control 存貨把握beginning inventory 初始存貨 ending inventory 期末存貨2 take a physical inventory 盤庫 常見的存貨形式：Type of business Merchandising companyType of inventory Merchandise i

11、nventory 商品存貨Raw materials 原材料Manufacturing Work in process （WIP ）（處在生產(chǎn)過程中的）在制品,半 company 成品Finished goods 成品 2.Inventory valuation 存貨的價(jià)值計(jì)量 cost n. 成本,費(fèi)用direct costs 直接成本indirect costs 間接成本fixed costs 固定成本cost accounting 成本會(huì)計(jì) v. 花費(fèi) e.g. The office furniture of our company costs us $5,000. unit cost

12、單個(gè)成本 total cost 總成本cost of sales （COS） = cost of goods sold（CGS）銷貨成本sales revenue 銷售收入Lecture examples:這兩個(gè)詞經(jīng)常被放在一起做運(yùn)算A company sold 15 computers for US$1000 each. 某公司以 1000 美元一臺(tái)的價(jià)格售出電腦共 15 臺(tái)；Sales revenue: US$1,000 15 = US$15,000 答疑編號(hào) 811020221A company sold 15 computers costing US$800 each for tota

13、l US$15,000.某公司銷售出電腦 15 臺(tái),每臺(tái)成本為 800 美元,共收入 15,000 美元；cost of sales: US$800 15 = US$12,000 Dr.bank deposit 15,000 借：銀行存款 15,000 Cr.sales revenue 15,000 貸：主營業(yè)務(wù)收入 15,000 3 Dr.cost of sales12,000借：主營業(yè)務(wù)成本12,000 Cr.inventory-computer12,000貸：庫存商品 電腦12,000 答疑編號(hào) 8110202223.初始成本計(jì)量The inventory should be measu

14、red at cost. Cost includes the following: 選購成本 purchase（price） 運(yùn)費(fèi) freight 儲(chǔ)備 storing cost 保險(xiǎn)費(fèi) insurance 稅費(fèi) tax 裝卸費(fèi)loading and unloading cost e.g.During July, 2022, the company purchased 200 sets of sunshine brand printers at the price RMB ￥410 each. RMB ￥300 of freight were also paid. Dr. printer 82

15、,300 Cr. bank deposit 82,300 借：固定資產(chǎn) 打印機(jī) 82300 貸：銀行存款 82300 4.發(fā)出存貨的成本計(jì)量 Specific identification 個(gè)別計(jì)價(jià)法 unit cost no. of unit = total cost Weighted average 加權(quán)平均法Beginning inventory, May 1 Purchase, May 7 Purchase, May 20 Purchase, May 26 Goods available for sale Cost of goods sold Ending inventory, May

16、 30unitUnit cost （$）Total cost （ $）Unit sold500 10.005,000800 10.508,400any 1000 units among 300 11.003,3001800200 11.202,240180018,940 1800 10.5 18,940 1000 10.5210.52 1,000=10,52080018,94010,520 = 8,420答疑編號(hào) 811020223 Moving average 移動(dòng)平均法 First-in, First-out （FIFO ） 先進(jìn)先出法Beginning inventory, unitUn

17、it cost（ $）Total cost （$）Unit sold500 10.005,000500May 1Purchase, May 7800 10.508,400800 Purchase, May 20300 11.003,300200 out of 300Purchase, May 26200 11.202,240Goods available for 180018,940First 1500 units saleCost of goods sold 1500（500 $10.00）+（800 $10.50） + （200 $11.00）=15,600Ending inventory

18、, 30018,940 15,600=3,3404 May 30 答疑編號(hào) 811020224 5.期末存貨的計(jì)量 ending inventory Lower of cost or market rule （ LCM rule ） 成本與市場孰低法Cost 成本 market value （fair value ） 公允價(jià)值carrying value 賬面成本net realizable value 可變現(xiàn)凈值 estimated sale price 估量售價(jià) related costs and tax 估量 銷售費(fèi)用和稅金 * contract price 合同價(jià)格 sales pri

19、ce 銷售價(jià)格 存貨跌價(jià)預(yù)備的計(jì)提 Dr. management costDr. management cost-loss on market price decline of inventories 資產(chǎn)減值缺失Cr. reserve for market price decline of inventories存貨跌價(jià)預(yù)備 Lecture example: If the original cost of the inventory held by ABC company was US$2,000, and its estimated total sale price would be $2

20、,100 and other expense for the sales would be $200. The net realizable value for those inventory: US$1,900=$2,100-$200 Dr. management cost-loss on market price decline of inventories100 100 Cr. reserve for market price decline of inventories答疑編號(hào) 811020225 Lecture examples：At the beginning of the yea

21、r, Linda company held 1500 desk lamps costing RMB ￥50.00 each. During the year it purchased an additional 500 lamps for RMB 1800 units.￥55.00 each. The company sold You are required to compute the cost of goods sold and ending inventory and make the necessary journal entry for the business assuming

22、FIFO method are use. By the end of the year, it was reported that the market price of this type of lamp has declined to RMB ￥52.00 each. You are also required to prepare the necessary journal entry on December 31 for the company. 答疑編號(hào) 811020226 inventory purchase Dr：inventory 27500 Cr：bank deposit 2

23、7500（500*55 ）inventory sales （FIFO method will be used to calculate the CGS ）cost of goods sold（CGS）=1500*50+300*55=91500 ending inventory=1500*50+500*55-91500=11000 Dr：bank deposit * Cr.sales revenue * 91500 Dr：cost of sales Cr. inventory-desk lamp 91500 reserve for market price decline of inventor

24、ies net realizable value=200*52=10400 Dr: management cost-loss on market price decline of inventorie 600（11000-10400）5 Cr. reserve for market price decline of inventories 600 第三講 固定資產(chǎn)授課內(nèi)容和教學(xué)目標(biāo)：該專題內(nèi)容主要介紹常用的與固定資產(chǎn)有關(guān)的英文詞匯、短語和經(jīng)濟(jì)業(yè)務(wù)描述；通過本 章的教學(xué)使同學(xué)懂得關(guān)于固定資產(chǎn)價(jià)值的計(jì)量、折舊等英文題目的懂得,并進(jìn)行常見的運(yùn)算 和會(huì)計(jì)處理；1.Non-current assets

25、current: adj. 流通的；當(dāng)前的 current assets 流淌資產(chǎn) current liabilities 短期負(fù)債 non-current：加否定前綴 non-current assets 固定資產(chǎn) non-current liabilities 長期負(fù)債 e.g.Assets are usually divided into current assets and non-current assets on the balance sheet.2.常見的固定資產(chǎn) building 建筑物 plant 廠房 machinery 機(jī)械 equipment 設(shè)備 vehicles

26、車輛 fixture 固定設(shè)施 3.固定資產(chǎn)的初始計(jì)量 Acquisition cost 購置成本 acquire v. 獲得,取得 acquisition n.e.g.Our company acquired a famous local hotel for $105,000 in October.Acquisition cost includes some other necessary costs. purchase price 買價(jià) transportation cost 運(yùn)費(fèi) tax 稅金等 installation cost 安裝費(fèi)用 *historical cost ：原始成本

27、Lecture example e.g.ABC company purchased a piece of equipment with a list price （價(jià)目表價(jià)格） of RMB￥60,000 on January 1, 2022.The following cost was related to the equipment purchase: fright cost of ￥1,000 were incurred; a pollution-control device was compulsively required to be installed at a cost of ￥

28、2,500; loading and unloading fee of ￥800.please calculate the acquisition cost of the equipment.答疑編號(hào) 811030101 List price ￥60,000 freight costs 1,000 pollution-control 2,500 loading and unloading fee 800 total Acquisition Cost ￥64,300 fair value 公允價(jià)值 market value 市場價(jià)值 Lecture example Edison company

29、owns a chain of restaurants.On January 1, 2022, the company acquired a restaurant from its competitor for $40,000.The fair value of the assets was assessed as following: the building had a market value of $35,000, the equipments had the fair value of $10,000 and the fixtures of $5,000.Q: what s the

30、acquisition cost of each asset. Prepare a journal entry to record the acquisition.6 答疑編號(hào) 811030102 Total acquisition cost: $40,000 Total fair value of the acquired assets: $35,000 $10,000$5,000$50,000 Market Value Acquisition Cost building 35,000 28,000 40,000（35,00050,000）equipment 10,000 8,000 40,

31、000（10,00050,000）fixture 5,000 4,000 40,000（5,000 50,000）50,000 40,000 Dr.building 28,000 Dr.equipment 8,000 Dr.fixture 4,000 Cr.bank deposit 40,000 借：固定資產(chǎn) 建筑物 28,000 設(shè)備 8,000 固定設(shè)施 4,000 貸：銀行存款 40,000 4.Depreciation 折舊depreciation n. 折舊,損耗（有些資產(chǎn)）amortization 攤銷（無形資產(chǎn)）accumulated depreciation 累積折舊 depr

32、eciation expense 折舊費(fèi)用 depreciate v.depreciable adj. depreciation base 折舊基數(shù) historical cost of assets * book value /carrying value 賬目價(jià)值（ historical cost accumulated depreciation） estimated residual value/ estimated salvage value 估量凈殘值estimated adj. 估量的,估量的 residual adj. 殘留的,剩余的estimate v. 估量,判定,估價(jià)sal

33、vage n. 海上救助,海上打撈,從災(zāi)難中搶救出的財(cái)物,殘留物,殘余物 * depreciable amount depreciation baseestimated residual value estimated useful life 估量使用年限（useful life 使用壽命,使用年限 固定資產(chǎn)已提的減值預(yù)備 methods: No.of years ）/（No.of production units ）a.straight-line method 直線折舊法,平均年限法 b.units of production method 工作量法 Accelerated deprecia

34、tion 加速折舊法 : c.double-declining balance method 雙倍余額遞減法 d.sum-of-the-years digits method 年數(shù)總和法 journal entry 與折舊有關(guān)的會(huì)計(jì)分錄 Dr.depreciation expense 折舊費(fèi)用 Cr.accumulated depreciation 累計(jì)折舊 Lecture examples: 1）Straight-line depreciation depreciable amount 可折舊金額 depreciation expense of each year（年折舊額）estimate

35、d useful life （year）尚可使用年限7 Leo company purchased a laundry equipment on Sept.1, 2022, for $60,000.The equipment has an estimated useful life of 5 years and an estimated residual value of $6,000.The company is comparing the use of the straight-line method and the units-of-production method to deprec

36、iate the asset.The equipment will be used to produce 10,000 units in the first two years and 20,000 units in the following three years.Please calculate the depreciation expense, the accumulated depreciation, and the book value of the equipment under both methods for each of the five years of the ass

37、ets life.答疑編號(hào) 811030103 *$60,000 cost; 5 year life; $6,000 residual value Depreciation expense of each year in 5 years: （$60,000$6,000）5$10,800Year1 2345Depreciation expense10,80010,80010,80010,80010,800Historical cost60,00060,00060,00060,00060,000Accumulated depreciation10,80021,60032,40043,20054,0

38、00Book value49,20038,40027,60016,8006,0002）Units of production depreciable amount depreciation expense/unit （每單位產(chǎn)品的折舊額）units production 生產(chǎn)的產(chǎn)品產(chǎn)量 Depreciation expense of each unit in 5 years: （$60,000 $6,000）80,000$0.675 Depreciation expense of each year depreciation expense of each unit No.of units p

39、roduced in that year 答疑編號(hào) 811030104Year1 2345Depreciation expense6,7506,75013,50013,50013,500Historical cost60,00060,00060,00060,00060,000Accumulated depreciation6,75013,50027,00040,50054,000Book value53,25046,50033,00019,5006,0003）Double-declining balance book value at start of period 期初賬面價(jià)值 deprec

40、iation expense for that period 當(dāng)期折舊費(fèi)用double straight-line rate 雙倍折舊率*book value（carrying value）賬面價(jià)值 cost of asset 資產(chǎn)的成本 accumulated depreciation 累計(jì)折舊straight-line rate 平均年限法折舊率 1no.of years（ estimated useful life ）折舊年限double straight-line rate雙倍余額法折舊率2straight-line rate 平均年限法折舊率4）Sum-of-the-years di

41、gits 年數(shù)總和法depreciable amount years left at beg.of period 期初剩余使用年限sum of the years digits 年數(shù)數(shù)位的總和8 1. 資產(chǎn)類科目Assets 第四講常用會(huì)計(jì)科目的英文名稱現(xiàn)金： Cash and cash equivalents 銀行存款： Bank deposit 應(yīng)收賬款： Account receivable 應(yīng)收票據(jù)： Notes receivable 應(yīng)收股利： Dividend receivable 應(yīng)收利息： Interestreceivable 其他應(yīng)收款： Other receivables

42、原材料： Raw materials 在途物資： Materials in transport 庫存商品： inventory 存貨跌價(jià)預(yù)備：provision forthe declinein value ofinventories 壞賬預(yù)備： Bad debt provision 待攤費(fèi)用： Prepaid expense 9 交易性金融資產(chǎn)：Trading financial assets 持有至到期投資：held-to-maturity investment 可供出售金融資產(chǎn)：Available-for-sale financial assets 短期投資： Short-term in

43、vestment 長期股權(quán)投資：Long-term equity investment 固定資產(chǎn)： Fixed assets 累計(jì)折舊： Accumulated depreciation 在建工程： Construction-in-process 固定資產(chǎn)減值預(yù)備：provision for the decline in value of fixed assets 無形資產(chǎn)： Intangible assets 累計(jì)攤銷： Accumulated amortization 商譽(yù)： Goodwill 遞延所得稅資產(chǎn)：deferred tax assets （DTA ）10 2. 負(fù)債類 Liab

44、ility 短期借款： Short-term loans/ borrowing 長期借款： Long-term loans/ borrowing 預(yù)收賬款： advance from customers/ Deposit received 應(yīng)對(duì)票據(jù)： Notes payable 應(yīng)對(duì)賬款： Account payable 應(yīng)對(duì)工資薪酬：wages payable 應(yīng)對(duì)股利： Dividends payable 應(yīng)對(duì)利息： Interest payable 應(yīng)交稅費(fèi)： Tax payable 其他應(yīng)對(duì)款： Other payables 遞延所得稅負(fù)債：Deferred tax liabiliti

45、es 3. 全部者權(quán)益類 OWNERS EQUITY 實(shí)收資本： Paid-in capital （paid-up ）資本公積： Capital reserves 盈余公積： Surplus reserves 未確認(rèn)投資缺失：Unrealized investment losses 未支配利潤： Retained earnings after appropriation 4. 成本類科目 Cost 生產(chǎn)成本： Manufacturing Cost 制造費(fèi)用： Manufacturing overhead 勞務(wù)成本： labor costs 研發(fā)支出： R & D expenditure 5.

46、損益類 Profit and loss 主營業(yè)務(wù)收入：Main operating revenue 其他業(yè)務(wù)收入：Other operating revenue 營業(yè)外收入： Non-operating income 投資收益： Investment income 產(chǎn)品銷售收入：sales revenue 主營業(yè)務(wù)成本：Main operating costs cost of goods sold / cost of sales 其他業(yè)務(wù)支出：Other operating costs 營業(yè)外支出： Non-operating expense 銷售費(fèi)用： Selling expense 治理費(fèi)

47、用： General and administration expense 財(cái)務(wù)費(fèi)用： Finance expense （G&A expense）公允價(jià)值變動(dòng)損益：Gain/loss of the change of fair value 所得稅： Income tax11 1.Intangible assets無形資產(chǎn)第五講無形資產(chǎn)企業(yè)擁有或把握的沒有實(shí)物外形的可辨認(rèn)非貨幣資產(chǎn)；Identifiable non-monetary assets without physical substance, owned or controlled by the entity. 強(qiáng)調(diào)兩點(diǎn)：identif

48、iability: 可辨認(rèn)性（without ） physical substance: 物質(zhì)外形（1）（ without ）physical substance: （不具有）物質(zhì)外形intangible adj. 觸摸不到的、無形 c.f. tangible assets 有形資產(chǎn)有時(shí)候英文中也用 intangibles 表示無形資產(chǎn)；（2）identifiability: 可辨認(rèn)性intangibleassets: identifiable *goodwill 商譽(yù)： unidentifiable separately（不行辨認(rèn)）3.Type of intangible assets 無形

49、資產(chǎn)的具體形式trade mark 商標(biāo)權(quán)patent 專利權(quán)brand name 品牌intellectual property（IP ）學(xué)問產(chǎn)權(quán)copyright 著作權(quán)franchise 特許權(quán)l(xiāng)icense 執(zhí)照,許可證computersoftware 運(yùn)算機(jī)軟件research and development（ R&D）爭論開發(fā)4.Initial recognition of intangible assets 無形資產(chǎn)的初始計(jì)量 : purchased intangible assets：外購無形資產(chǎn)purchase v. 買,購買 internally generated int

50、angible assets：自創(chuàng)的無形資產(chǎn)internally internal adj. 內(nèi)部的generated ：adj. 形成的,被制造的Lecture example 1: Company A purchased a patent for the design of a TV set on 3 January at a cost of ￥20,000. This patent （based on its technology） is estimated （估量） to have 12 a useful life of 5 years. *從題目中提煉出重要的信息Patent: co

51、st￥ 20,000; useful life5 years Dr Intangible assetspatent 20,000 Cr Bank deposit 20,000 借: 無形資產(chǎn)專利權(quán) 20,000 貸: 銀行存款 20,000 Lecture example 2: Company A also has an internally fair value of ￥ 500,000. generated （自創(chuàng)的） brand name with an estimated 留意：自創(chuàng)的品牌不作為企業(yè)的無形資產(chǎn)核算；5. Measurement after recognition 無形資

52、產(chǎn)的后續(xù)計(jì)量在有關(guān)無形資產(chǎn)的題目中,可能仍會(huì)涉及到用英文處理無形資產(chǎn)的后續(xù)計(jì)量；無形資產(chǎn)的后續(xù)計(jì)量主要是牽扯到資產(chǎn)的使用壽命（useful life）、攤銷、減值測試等問題；這就需要我們明白下面一組單詞的含義,以便更好的判定是否對(duì)無形資產(chǎn)進(jìn)行攤銷或減值測試； amortization n. 攤銷 amortize （amortise ） v. 攤銷 c.f. depreciate 折舊e.g. The intangible asset is to be amortized over five years. useful life 使用壽命 intangibles with finite（有限的

53、） useful life 使用壽命有限amortized over the useful life 在使用壽命內(nèi)進(jìn)行攤銷 intangibles with indefinite useful life 使用壽命不確定not to be amortized and be tested for asset impairment 值測試不攤銷而進(jìn)行資產(chǎn)減c.f. indefinite不確定的 infinite無限的 definite確定的Lecture example 3 Company A purchased a patent for the design of a kind of TV set

54、 on 3 January at a cost of ￥20,000. This patent （based on its technology） is estimated to have a useful life of 5 years. A公司于 1 月 3 日以人民幣2 萬元購買了一個(gè)電視的設(shè)計(jì)專利權(quán),該專利權(quán)的使用壽命為 5 年；13 Dr management expense Amortization expense ￥4,000 Cr Accumulated amortizationpatent ￥4,000 Lecture example 4 Company A purchase

55、d a register trade mark（注冊(cè)商標(biāo)） for ￥ 300,000. The trademark can be renewed（更新） indefinitely subject to continued use. 初始計(jì)量 : Dr Intangible assetstrade mark ￥300,000 Cr Bank deposit ￥300,000 試）后續(xù)計(jì)量： impairment test for each accounting period（每一會(huì)計(jì)期間進(jìn)行減值測6. the disposal of intangible assets 無形資產(chǎn)的處置 When

56、 the intangible assets are saled 當(dāng)無形資產(chǎn)被售出時(shí)借：銀行存款無形資產(chǎn)減值預(yù)備累計(jì)攤銷營業(yè)外支出處置非流淌資產(chǎn)缺失（出售實(shí)現(xiàn)缺失時(shí)）貸：無形資產(chǎn)營業(yè)外收入處置非流淌資產(chǎn)利得收益（出售實(shí)現(xiàn)收益時(shí)）Dr. Bank deposit Provision for the decline in value of intangible assets Accumulated amortization Non-operating expense loss on disposal of non-current assets（ when loss occurs ）Cr. Inta

57、ngible assets Non-operating revenue gain on disposal of non-current assets（ when gain occurs ） 當(dāng)無形資產(chǎn)預(yù)期不能為企業(yè)帶來經(jīng)濟(jì)利益時(shí),應(yīng)當(dāng)將該無形資產(chǎn)的賬面價(jià)值予以轉(zhuǎn)銷,其賬面價(jià)值當(dāng)作當(dāng)期損益；借：營業(yè)外支出 累計(jì)攤銷 無形資產(chǎn)減值預(yù)備 貸：無形資產(chǎn) Dr. non-operating expense Accumulated amortization Provision for the decline in value of intangible assets Cr. Intangible asse

58、ts14 第六講資產(chǎn)減值A(chǔ)ssets Impairment 教學(xué)內(nèi)容：在本章的教學(xué)中主要向同學(xué)介紹資產(chǎn)的英文定義,資產(chǎn)的會(huì)計(jì)處理； 主要包括資產(chǎn)的計(jì) 量方法中使用的英文術(shù)語,資產(chǎn)的后續(xù)計(jì)量中涉及到資產(chǎn)減值的內(nèi)容；通過課堂例題的練習(xí) 使大家把握資產(chǎn)減值題目的解答方法；1.Definition of asset: An asset is a resource owned or controlled by the entity as a result of past events and from which future economic benefits are expected to flow

59、 to the entity；owned or controlled by the entity 由企業(yè)擁有或者把握 as a result of past events 由過去的交易或者事項(xiàng)形成 from which future economic benefits are expected to flow to the entity 預(yù)期會(huì)給企業(yè)帶來 經(jīng)濟(jì)利益此外,中意資產(chǎn)定義仍有以下兩個(gè)條件：probable 很可能的 measurable 可以計(jì)量的 2.Asset Measurement 資產(chǎn)的計(jì)量 measure v. 計(jì)量 , 度量 measurable adj. 可計(jì)量的 Hi

60、storical cost 歷史成本、原始成本e.g. Traditionally, a companys assets were valued at their historical c osts. With inflation, such assets were usually undervalued. replacement cost 重置成本 e.g. With replacement cost accounting, assets are valued at the amount it would cost to replace them. 在重置成本會(huì)計(jì)方法下,資產(chǎn)通常是以替換現(xiàn)存