会计专业基础英语

U n i t4A c c o u n t i n g PART I Fundamentals to Accounting

第一部分会计基本原理

[?'ka?nt??]n. 会计

system复式记账法

2-1 Dr.(Debit) 借记

2-2 Cr.(Credit) 贷记

basic assumption会计基本假设

entity会计主体

concern持续经营

periods会计分期

measurement货币计量

basis会计基础

[?'kr??l] 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 [?'kru?] v. 积累，自然增长或利益增加，产生

policies会计政策

over form实质重于形式

elements会计要素

[rek?g'n??(?)n] n. 确认

13-1 initial recognition [rek?g'n??(?)n] 初始确认【讲解】

recognize ['r?k?g'na?z] v. 确认

['me??m(?)nt] n. 计量

14-1 subsequent ['s?bs?kw(?)nt] measurement 后续计量 ['?set] n. 资产

[la??'b?l?t?] n. 负债

’ equity所有者权益

’s equity股东权益

[?k'spens; ek-] n. 费用

['pr?f?t] n. 利润

[r?'z?dj??l] equity剩余权益

claim剩余索取权

['k?p?t(?)l] n. 资本

[ɡeinz] n. 利得

[l?s] n. 损失

earnings留存收益

premium股本溢价

cost历史成本

【讲解】

historical [h?'st?r?k(?)l] adj. 历史的,历史上的

historic [h?'st?r?k] adj. 有历史意义的,历史上着名的

28-1 replacement [r?'ple?sm(?)nt] cost 重置成本

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 [n??ts] n. 附注

PART II Financial Assets*

第二部分金融资产*

assets金融资产

. 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

on hand 库存现金

deposits [d?'p?z?t] 银行存款

R, account receivable应收账款

receivable应收票据

receivable其他应收款项

investment股权投资

investment债券投资

financial instrument衍生金融工具

market活跃市场

[kw?(?)'te??(?)n]n. 报价

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

liability金融负债

costs交易费用

43-1 incremental external cost 新增的外部费用

【讲解】

incremental [?nkr?'m?ntl] adj. 增量的,增值的

dividend declared but not distributed 已宣告但尚未发放的现金股利投资收益

and loss arising from fair value changes公允价值变动损益

investments持有至到期投资

cost摊余成本

【讲解】

amortized [?'m?:taizd]adj. 分期偿还的,已摊销的

interest rate实际利率

[l??n] n. 贷款

[ri'si:v?blz] n. 应收账款

financial assets可供出售金融资产

of financial assets金融资产减值

52-1 impairment loss of financial assets 金融资产减值损失

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

[di?'rek?g'n???n] n. 终止确认，撤销承认

54-1 derecognize [di?'rek?gna?z] v. 撤销承认

. 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 [d?s't?ɑ?d?] n. 排放，卸货，解雇 v. 解雇，写下，免除

（3）cancel ['k?ns(?)l] n. n.取消 v. 取消，删去

PART III Inventory

第三部分存货

['?nv(?)nt(?)r?] n. 存货

goods产成品

, work in progress在产品

materials 原材料

goods半成品

[di?'rek?gna?z] n. 商品

of inventory存货成本

of purchase 采购成本

of conversion [k?n'v???(?)n]加工成本

overhead制造费用

['st??r?d?] costs仓储成本

method, first in first out method先进先出法

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 [r?'v??s] n. 相反，背面，倒退，失败 adj. 后面的，颠倒的 v. 颠倒，倒转，倒退

, net realizable ['rila?z?bl]value可变现净值

of inventories discovered in an inventory counting存货盘亏

or damages of inventories存货损毁

PART IV Long-term Equity Investments*

第四部分长期股权投资*

equity investments长期股权投资

combination企业合并

controlled enterprise/joint venture合营企业

securities权益性证券

level所有权比例

companies关联公司

【讲解】

affiliate [?'f?l?e?t] n. 联号，隶属的机构 v. 使附属，接纳，加入，发生联系

[?'s????e?t; -s?e?t] n.联营企业

control共同控制

[s?g'n?f?k(?)nt] influence ['?nfl??ns] 重大影响

[in,ves'ti] n. 被投资企业

method成本法

assets非现金资产

investment cost初始投资成本

value账面价值

equity investment acquired by paying cash以支付现金取得的长期股权投资

【讲解】

acquire [?'kwa??] v. 获得，取得，学到

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

measurement/ be reliably measured 可靠计量

value of identifiable net assets 可辨认净资产公允价值

[dis'p?uz?l] 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

assets固定资产

life/service life使用寿命

assets 有形资产

fixed assets 外购固定资产

fixed asset自行建造

sum payment 整笔付款，一次总付，一次总算

【讲解】

lump [l?mp] n. 块，块状 adj. 成团的，总共的 v. 混在一起，使成块状 cost 运输费

【讲解】

delivery [d?'l?v(?)r?] n. 交付，交货，递送

costs装卸费

【讲解】

handling ['h?ndl??] n. 处理 adj. 操作的

costs安装费

【讲解】

installation [?nst?'le??(?)n]n. 安装，装置，就职

charges包装费

fees专业人员服务费

of abandoning the asset at the end of its use 弃置费用【讲解】

abandon [?'b?nd(?)n] v. 遗弃，放弃

[d?,pri???'e??(?)n; -s?'e?-] n. 折旧

102-1 accumulated depreciation 累计折旧

102-2 original cost原值

net residual value预计净残值

amount 应计折旧额

for impairment 减值准备

deterioration 无形损耗

【讲解】

deterioration [di,ti?ri?'rei??n] 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

rate 折旧率

method折旧方法

. 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

expenditure后续支出

of fixed assets 固定资产处置

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

assets 无形资产

on research and development (R&D)研究开发费用

goodwill自创商誉

of intangible assets 无形资产摊销

assets with uncertain useful life使用寿命不确定的无形资产

116-1 indefinite[?n'def?n?t] 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['fa?na?t] adj. 有限的，限定的 n. 有限之物

of intangible assets 无形资产的处置

of intangible assets 无形资产出售

of intangible asset 无形资产的报废

PART VII Investment Property

第七部分投资性房地产

Property 投资性房地产

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

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

property自用房地产

【讲解】

occupy ['?kj?pa?] v. 占据，占领，占有

held as inventories 作为存货的房地产

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

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 ['s?bs?kw(?)nt]adj. 后来的，随后的

. For investment property accounted for using the fair value model, a change from the fair value model to the cost model is not permitted. [tr?ns'f??; trɑ?ns-; -nz-]n. 转换

of transfer 转换日

. 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*

of assets资产减值

【讲解】

impairment [?m'p?rm?nt] 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

amount可收回金额

【讲解】

recoverable [r?'k?v?r?bl]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

. 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。

of assets impairment 资产减值的迹象

【讲解】

indicator ['?nd?ke?t?]n. 指标，指示器

131-1 testing of assets impairment 资产减值的测试

transferring price 内部转移价格

group 资产组

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

business reputation 商誉

. 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。

amount 账面价值

. 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。

arm’s length transaction 公平交易

[pr?'d?ek?(?)n] of cash flows 现金流预计

for impairment loss of the asset 资产减值损失计提

【讲解】

provision [pr?'v??(?)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

liability 流动负债

liability非流动负债

loan 短期借款

142-1 long-term loan 长期借款

payable and receipts in advance 应付及预收款项

【讲解】

receipt [r?'si?t]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 ['p???(?)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

payable 应交税费

benefits payable 应付职工薪酬

payables 其他应付款

payables长期应付款

tax liabilities 递延所得税负债

assets by deferred payment with the substance of financing 具有融资性质的眼前付款购买资产

instrument权益工具

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

reserves 资本公积

['s??pl?s] reserves盈余公积

profit 未分配利润

interests少数股东权益

financial instrument 非衍生金融工具

instrument 混合工具

【讲解】

hybrid ['ha?br?d] n. 混合物，杂种，混血儿 adj. 混合的，杂种的

at premium 溢价发行

158-1 issue at discount 折价发行

158-2 issue at par 面值发行

shares库存股

【讲解】

treasury ['tre?(?)r?] 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*

['rev?nju?] 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）

. 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 ['rend?] 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

discount现金折扣

161-1 trade discount商业折扣

161-2 sales allowance[?'la??ns] 销售折让

return销售退回

by installments with the substance of financing 具有融资性质的分期收款销售商品

sales委托代销

【讲解】

consignment [k?n'sa?nm(?)nt] n. 委托，运送，托运

of payment in advance预售款销售

sales分期收款销售

with acceptance托收承付

attached return conditions 附有销售退回条件的商品销售

and repurchase [ri:'p?:t??s] 售后回购

and leaseback ['li:sb?k]售后租回

by old for new services 以旧换新销售

customers bonus points 授予客户奖励积分

【讲解】

（1）award [?'w??d] v. 授予，判定 n. 奖品，判决

（2）bonus ['b??n?s]n. 奖金，红利，额外津贴

[p?'sent?d?] of completion method完工百分比法

, building, operation and transfer 建设经营移交方式

infrastructure construction 公共基础设施建设

[k?n'str?k?(?)n] contract 建造合同

176-1 revenue from construction contract 建造合同收入

price contract固定造价合同

177-1 cost plus contract 成本加成合同

and combining of construction contract 建筑合同的分立与合并

of additional assets 追加资产的建造

payments 奖励款

【讲解】

incentive [?n'sent?v]adj. 刺激的，激励的 n. 动机，刺激

180-1 claim 索赔款

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 [pr?'p???(?)n] n. 比例，部分，面积 v. 使成比例，使均衡

（2）incur [?n'k??] 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 [be?] v. 具有 (相似之处或关系)

181-2 surveys [s?'ve?] of the work performed 根据实际测定的完工进度确定

costs财务费用

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

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[r?'spekt?v] financial statements 个别财务报表

184-4 consolidated financial statements 合并财务报表

【讲解】

consolidate [k?n's?l?de?t] v. 巩固，使固定，合并

mutually相互抵消

offset not allowed不得相互抵消

period报告期间

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 financing activities 筹资活动产生的现金流量 method直接法

189-1 indirect method 间接法

comprehensive income 其他综合收益

【讲解】

comprehensive [k?mpr?'hens?v] adj. 综合的，广泛的，有理解力的 n.专