会计专业基础英语.doc

Accounting
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
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 [ə'mɔ:taizd] adj. 分期偿还的,已摊销的

48.effective interest rate 实际利率
49.loan [ləʊn] n. 贷款
50.receivables [ri'si:vəblz] 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 [diː'rekəg'nɪʃən] n. 终止确认，撤销承认
54-1 derecognize [diː'rekəgnaɪz] 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 [dɪs'tʃɑːdʒ] n. 排放，卸货，解雇 v. 解雇，写下，免除
（3）cancel ['kæns(ə)l] n. n.取消 v. 取消，删去
PART III Inventory
第三部分 存货
55.inventory ['ɪnv(ə)nt(ə)rɪ] 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 [diː'rekəgnaɪz] n. 商品
61.cost of inventory 存货成本
62.cost of purchase 采购成本
63.cost of conversion [kən'vɜːʃ(ə)n]加工成本
64.production overhead 制造费用
65.storage ['stɔːrɪdʒ] 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 [rɪ'vɜːs] 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 ['rilaɪzəbl]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 [ə'fɪlɪeɪt] n. 联号，隶属的机构 v. 使附属，接纳，加入，发生联系
77.associate[ə'səʊʃɪeɪt; -sɪeɪt] n.联营企业
78.joint control 共同控制
79.significant [sɪg'nɪfɪk(ə)nt] influence ['ɪnflʊəns] 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 [ə'kwaɪə] 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'pəuzəl] 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
91.useful life/service life 使用寿命
92.tangible assets 有形资产
93.purchased fixed assets 外购固定资产
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 [lʌmp] 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 [dɪ'lɪv(ə)rɪ] n. 交付，交货，递送
97.handling costs 装卸费
【讲解】
handling ['hændlɪŋ] n. 处理 adj. 操作的
98.installation costs 安装费
【讲解】
installation [ɪnstə'leɪʃ(ə)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 [ə'bænd(ə)n] v. 遗弃，放弃
102.depreciation [dɪ,priːʃɪ'eɪʃ(ə)n; -sɪ'eɪ-] 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,tiəriə'reiʃən] 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 [ɪn'defɪnɪt] 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['faɪnaɪt] 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 ['ɒkjʊpaɪ] 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 ['sʌbsɪkw(ə)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 [træns'fɜː; trɑːns-; -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 [ɪm'pɛrmənt] 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 [rɪ'kʌvərəbl]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 ['ɪndɪkeɪtə]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 [prə'dʒekʃ(ə)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 [prə'vɪʒ(ə)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 [rɪ'siːt]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 ['pɔːʃ(ə)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.deferred 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 ['sɜːpləs] 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 ['haɪbrɪd] 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 ['treʒ(ə)rɪ] 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 ['revənjuː] 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 ['rendə] 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[ə'laʊəns] 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 [kən'saɪnm(ə)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:'pə:tʃəs] 售后回购
170.sales and leaseback ['li:sbæk]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
【讲解】
（1）award [ə'wɔːd] v. 授予，判定 n. 奖品，判决
（2）bonus ['bəʊnəs]n. 奖金，红利，额外津贴
173.percentage [pə'sentɪdʒ] of completion method 完工百分比法
174.BOT, building, operation and transfer 建设经营移交方式
175.public infrastructure construction 公共基础设施建设
176.construction [kən'strʌkʃ(ə)n] contract 建造合同
176-1 revenue from construction contract 建造合同收入
177.fixed price contract 固定造价合同
177-1 cost plus contract 成本加成合同
178.segmenting and combining of construction contract 建筑合同的分立与合并
179.construction of additional assets 追加资产的建造
180.incentive payments 奖励款
【讲解】
incentive [ɪn'sentɪv]adj. 刺激的，激励的 n. 动机，刺激
180-1 claim 索赔款
181.the proportion that actual contract costs incurred to date bear to the estimated total contract costs 根据累计实际发生的合同成本占合同预计总成本的比例确定
【讲解】
（1）proportion [prə'pɔːʃ(ə)n] n. 比例，部分，面积 v. 使成比例，使均衡
（2）incur [ɪn'kɜː] v. 招致，引发，蒙受
181-1 the proportion that completed contract work bears to the estimated total contract work 根据已经完成的合同工作量占合同预计总工作量的比例确定
【讲解】
bear [beə] v. 具有 (相似之处或关系)
181-2 surveys [sə'veɪ] of the work performed 根据实际测定的完工进度确定
182.finance costs 财务费用
183.prime operating revenue 主营业务收入
183-1 Non-operating revenue营业外收入
183-2 Non-operating expenses营业外支出

PART XI Financial Reports
第十一部分 财务报告

184.financial reporting 财务报告
184-1 interim financial statements 中期财务报表
184-2 annual financial statements 年度财务报表
184-3 individual financial statements/respective [rɪ'spektɪv] financial statements 个别财务报表
184-4 consolidated financial statements 合并财务报表
【讲解】
consolidate [kən'sɒlɪdeɪt] v. 巩固，使固定，合并
185.offset mutually 相互抵消
186.mutual offset not allowed 不得相互抵消
187.reporting period 报告期间
188.cash flows from operating activities 经营活动产生的现金流量
188-1 cash flows from investing activities 投资活动产生的现金流量
188-2 cash flows from fina