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1、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.monet
2、ary 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
3、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 [ɪ
4、k'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.
5、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
6、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
7、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
8、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
9、 【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.effecti
10、ve 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 asse
11、t 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
12、 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.
13、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 f
14、irst 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
15、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 c
16、ompanies 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 c
17、ost 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 valu
18、e 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
19、 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.pa
20、cking 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
21、 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.depreciatio
22、n 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
23、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
24、 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
25、 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 us
26、e 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 h
27、eld 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
28、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 inves
29、tment 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
30、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
31、 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
32、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 fo
33、r 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 port
34、ion 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 amoun
35、t 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
36、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
37、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
38、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 asset
39、s 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.mino
40、rity 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
41、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
42、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
43、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)n
44、t] 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
45、 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.constructi
46、on [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】 in
47、centive [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 propor
48、tion 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 N
49、on-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 fin
50、ancial 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
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