会计专业基础英语
会计专业英语
资产负债表Balance Sheet As at Dec. 31, 2007损益表Income StatementFor the year ended Dec. 31, 2007现金流量表Cash Flow StatementFor the year ended Dec. 31 2007所有者权益变动表Statement of Changes in Equity For the year ended Dec. 31 2007会计确认reorganization计量measurement 表述presentation 揭示（附注）disclosureChap. 1会计基本假设underlying assumptions 会计主体假设separate-entity assumption 持续经营假设continuity assumption Going-concern assumption会计分期accounting period 货币计量unit-of-measure assumption币值稳定Nominal dollar capital maintenance assumption会计信息质量要求qualitative criteria 可靠性reliability相关性relevance 可理解性understandability可比性comparability 实质重于形式substance over form历史成本historical cost重置成本replacement cost可实现净值net-realizable value现值present value公允价值fair value财务报告financial statement资产负债表Balance Sheet利润表Income Statement现金流量表Cash Flow Statement所有者权益变动表Statement of Changes in Equity附注notesDisclosure notesChap. 2货币资金monetary assets现金cash银行账户bank account现金等价物cash equivalentChap. 3金融资产financial instruments以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profit or loss交易性金融资产held for trading指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss持有到期投资Held-to –maturity investment贷款和应收账款Loans and receivables可供出售金融资产available-for-sale financial assets减值impairment减值损失impairment lossChap. 4存货inventory存货的种类：Classification of inventory原材料raw materials inventory在产品work-in-progress inventory半成品component parts产成品finished goods inventory商品merchandise inventory周转材料supplies inventory发出存货的计量cost flow assumption先进先出法first-in-first-out (FIFO)后进先出法last-in-first-out (LIFO)移动加权平均法moving-average unit cost全月一次加权平均法weighted-average system个别计价法（具体辨认法）specific identification期末存货的计量ending balance of inventory成本与可变现净值孰低lower-of –cost-or-market valueNet-realizable value存货跌价准备Allowance to reduce inventory to LCM资产减值损失—存货减值损失loss of impairment on assets ---- loss of impairment on inventory Chap. 5长期股权投资long-term investment –shareInvestment in subsidiary ***成本法cost method权益法equity method投资收益investment income可转换convertibleChap. 6固定资产capital assets在建工程wok-in-progress construction折旧amortization平均年限法straight-line-method工作量法unit-of- production双倍余额递减法declining-balance method年数总和法sum-of-the-years-digits method后续支出subsequent expenditure资本化capitalized cost费用化expensed cost处置retirement and disposal持有待售的固定资产capital assets held for sale固定资产清理disposal of capital assets固定资产减值准备allowance of impairments on capital assetsChap. 7无形资产intangible assets专利权patents非专利技术industrial design registration商标权trademarks and trade name著作权copyright特许权franchise rights土地使用权rights of using landChap. 8投资性房地产investment property / profitable estateChap. 9非货币性资产交换non-monetary assets exchange商业实质commercial substanceChap. 10资产减值assets impairment估计evaluation资产组assets group cash generate unit商誉goodwillChap. 11负债liabilities流动负债current liabilities非流动负债non-current liabilities初始计量initial measurement辞退福利fire fringe进口import出口export可转换公司债券convertible bondChap. 12所有者权益equity实收资本issued capital资本公积capital reserve股本溢价share premium留存收益retained earnings未分配利润distributed profitChap. 13完工百分比法percentage of completion method建造合同construction contract直接法direct method间接法indirect method分部报告segment report关联方related party租赁lease担保guaranteeChap. 15或有事项contingencies或有资产contingent assets或有负债contingent liabilities亏损合同onerous contractChap.16重组reorganization /resutructionChap. 18借款费用borrowing costs borrowing expenditure溢价premium折价discount资本化capitalize costsChap. 20所得税income tax计税基础tax base永久性差别permanent difference暂时性差别temporary difference应纳税暂时性差异taxable temporary differences可抵扣暂时性差异deductible temporary difference递延所得税资产deferred tax assets递延所得税负债deferred tax liabilitiesChap. 21外币折算translation of foreign currency外币交易foreign currency transactions外币财务报表折算translation of foreign currency financial statement 即期汇率current exchange rate远期汇率future exchange rate通货膨胀inflationChap. 22出租人lessor承租人lessee经营租赁operating lease融资租赁finance lease / capital lease售后租回sale and leasebackChap. 23会计政策、会计估计变更和差错更正Changes in accounting policies, changes in accounting estimates and corrections of errors 会计估计Accounting estimatesChap. 24资产负债表日后事项Events after the balance sheet date调整事项Adjusting event非调整事项Unadjusting event利润分配profit allocation以前年度损益调整retained earnings--prior year adjustmentUndistributed profit—prior year adjustmentChap. 25企业合并corporate combination长期股权投资long-term investment--shareInvestment in subsidiary ***Chap. 26合并财务报表consolidated financial statementConsolidated Balance SheetConsolidated Income StatementConsolidated Cash Flow StatementConsolidated Statement of Changes in Equity。
财务英语会计必背知识点
财务英语会计必背知识点是会计领域最为重要的一种语言。
对于从事财务工作的人员来说，掌握是必不可少的。
下面将介绍一些中必须要掌握的会计知识点。
一、会计基础知识1. 资产 (Assets)：公司所拥有的有价值的资源或权益。
2. 负债 (Liabilities)：公司对外部债权人所承诺的经济利益的义务。
3. 所有者权益 (Owner's Equity)：指公司股东对公司和其资产净值所享有的权益。
4. 收入 (Revenue)：公司在正常经营过程中获得的经济利益。
5. 费用 (Expense)：公司在正常经营过程中为获取收入所发生的成本或支出。
6. 利润 (Profit)：收入减去费用后的净收益。
7. 账户 (Account)：用来记录公司的交易和财务状况的记录单元。
8. 会计方程 (Accounting Equation)：资产=负债+所有者权益，表示了会计事务的基本平衡关系。
二、会计报表1. 资产负债表 (Balance Sheet)：展示了公司在特定日期的负债、资产和所有者权益。
2. 利润表 (Income Statement)：展示了特定时间段内公司的收入和费用，计算出利润。
3. 现金流量表 (Cash Flow Statement)：展示了公司特定时间段内现金流动的情况，包括现金的来源和使用。
4. 所有者权益变动表 (Statement of Changes in Owner's Equity)：展示了特定时间段内公司的所有者权益的变动情况。
三、会计分录和账务处理1. 会计分录 (Accounting Entry)：用于记录每笔会计事务的方法，包括借方和贷方。
2. 借方 (Debit)：用于记录增加资产、费用和减少负债、所有者权益的金额。
3. 贷方 (Credit)：用于记录减少资产、费用和增加负债、所有者权益的金额。
4. 借贷平衡 (Debit-Credit Balance)：每笔会计分录中借方金额必须等于贷方金额，以保持会计方程的平衡。
会计基础试题及答案英语
会计基础试题及答案英语一、选择题（每题1分，共10分）1. What is the primary purpose of financial accounting?A. To provide information for internal management decisionsB. To provide information for external stakeholdersC. To record daily transactionsD. To calculate taxes2. Which of the following is not an accounting principle?A. ConsistencyB. MaterialityC. RelevanceD. Efficiency3. What does the term "Double Entry" refer to in accounting?A. Recording transactions twiceB. Recording both the debit and credit effects of a transactionC. Recording only the debit side of a transactionD. Recording only the credit side of a transaction4. Which of the following is an example of a liability?A. CashB. Accounts ReceivableC. Accounts PayableD. Inventory5. What is the formula for calculating the current ratio?A. Current Assets / Current LiabilitiesB. Total Assets / Total LiabilitiesC. Current Assets / Total AssetsD. Current Liabilities / Total Liabilities6. Which of the following is a non-current asset?A. Prepaid RentB. LandC. SuppliesD. Salaries Payable7. What is the purpose of adjusting entries?A. To distribute expenses over the period in which they are incurredB. To increase the company's reported profitC. To reduce the company's reported profitD. To prepare the financial statements for the next year8. What is the accounting equation?A. Assets = Liabilities + EquityB. Assets - Liabilities = EquityC. Equity = Assets - LiabilitiesD. All of the above9. What is the term for the systematic allocation of the cost of a tangible asset over its useful life?A. AmortizationB. DepreciationC. AccrualD. Provision10. Which of the following is not a type of revenue?A. Sales RevenueB. Interest RevenueC. Dividend RevenueD. Cost of Goods Sold二、简答题（每题5分，共10分）1. Explain the concept of "matching principle" in accounting.2. What are the main components of a balance sheet?三、计算题（每题5分，共15分）1. If a company has current assets of $100,000 and current liabilities of $50,000, calculate the company's current ratio.2. A company purchased equipment for $80,000 on January 1, 2023. The equipment is expected to last for 5 years and will have no residual value at the end of its useful life.Calculate the annual depreciation expense using the straight-line method.四、案例分析题（每题25分，共25分）A company reported the following transactions for the year 2023:- Sales Revenue: $500,000- Cost of Goods Sold: $300,000- Operating Expenses: $150,000- Depreciation Expense: $20,000- Interest Expense: $10,000Calculate the company's net income for the year 2023.答案：一、选择题1. B2. D3. B4. C5. A6. B7. A8. D9. B10. D二、简答题1. The matching principle in accounting requires that expenses be recognized in the same period as the revenues they helped to generate. This ensures that the financial statements reflect the true economic performance of the company.2. The main components of a balance sheet are Assets, Liabilities, and Equity.三、计算题1. Current Ratio = Current Assets / Current Liabilities = $100,000 / $50,000 = 22. Annual Depreciation Expense = (Cost of Equipment - Residual Value) / Useful Life = ($80,000 - $0) / 5 = $16,000四、案例分析题Net Income = Sales Revenue - Cost of Goods Sold - Operating Expenses - Depreciation Expense - Interest ExpenseNet Income = $500,000 - $300,000 - $150,000 - $20,000 - $10,000 = $20,000结束语：本试题涵盖了会计基础的多个方面，包括基本概念、原则、财务报表的构成以及简单的会计计算。
会计英语基础
第一章金融资产一、内容概要金融资产在注会考试中属于非常重要的章节，经常结合会计差错、日后事项、递延所得税等在综合题中进行考查，例如，在2011年和2010年的考试中都结合会计差错题目进行了考查。
根据学员反馈，2013年考试中单独出现综合题。
2014年7月，新修订的《企业会计准则第37号——金融工具列报》发布。
在复习备考中应当重点复习交易性金融资产、持有至到期投资、可供出售金融资产、金融资产减值、金融资产转移等内容。
续表续表续表续表常用句型、连接词归纳总结1.常用句型总结The term…refers to……could be categorized into…The purpose to …is for…Except …from…2.常用连接词总结表包含关系的过渡词：include,表举例说明的过渡词：such as表转折对比的过渡词：unless，however表结果的过渡词：then三、详细讲解金融资产应当在初始确认时划分为下列四类：The initial recognition of financial assets could be categorized into 4 groups:1）以公允价值计量且其变动计入当期损益的金融资产；Financial assets measured at fair value and changes recorded into current period profit or loss （或：Financial assets at fair value through profit or loss）2）持有至到期投资；The investments which will be held-to-maturity; （或：held-to-maturity investments）3）贷款和应收款项；Loans and the accounts receivable; and4）可供出售金融资产。
常用会计英语词汇
常用会计英语词汇基本词汇1. account账户,报表2. account ing postula te 会计假设3. account ing valuati on 会计计价4. account abilit y concept经营责任概念5. account ancy 会计职业6. account ant 会计师7. account ing 会计8. agencycost 代理成本9. account ing bases 会计基础10. account ing manual会计手册11. account ing period会计期间12. account ing policie s 会计方针13. account ing rate of return会计报酬率14. account ing referen ce date 会计参照日15. account ing referen ce period会计参照期间16. accrual concept应计概念17. accrual expense s 应计费用18. acid test ratio 速动比率(酸性测试比率)19. acquisi tion 收购20. acquisi tion account ing 收购会计21. adjusti ng events调整事项22. adminis trativ e expense s 行政管理费23. amortiz ation摊销24. analyti cal review分析性复核25. annualequival ent cost 年度等量成本法26. annualreportand account s 年度报告和报表27. apprais al cost 检验成本28. appropr iation account盈余分配账户29. article s of associa tion 公司章程细则30. assets资产31. assetscover 资产担保32. asset value per share 每股资产价值33. associa ted company联营公司34. attaina ble standar d 可达标准35. attribu tableprofit可归属利润36. audit 审计37. audit report审计报告38. auditin g standar ds 审计准则39. authori zed share capital额定股本40. availab le hours 可用小时41. avoidab le costs 可避免成本42. back-to-back loan 易币贷款43. backflu sh account ing 倒退成本计算44. bad debts 坏帐45. bad debts ratio 坏帐比率46. bank charges银行手续费47. bank overdra ft 银行透支48. bank reconci liatio n 银行存款调节表49. bank stateme nt 银行对账单50. bankrup tcy 破产51. basis of apporti onment分摊基础52. batch 批量53. batch costing分批成本计算54. beta factorB (市场)风险因素B55. bill 账单56. bill of exchang e 汇票57. bill of lading提单58. bill of materia ls 用料预计单59. bill payable应付票据60. bill receiva ble 应收票据61. bin card 存货记录卡62. bonus 红利63. book-keeping薄记64. Bostonclassif icatio n 波士顿分类65. breakev en chart 保本图66. breakev en point 保本点67. breakin g-down time 复位时间68. budget预算69. budgetcenter预算中心70. budgetcost allowan ce 预算成本折让71. budgetmanual预算手册72. budgetperiod预算期间73. budgeta ry control预算控制74. budgete d capacit y 预算生产能力75. busines s center经营中心76. busines s entity营业个体77. busines s unit 经营单位78. by-product副产品79. called-up share capital催缴股本80. capacit y 生产能力81. capacit y ratios生产能力比率82. capital资本83. capital assetspricing model 资本资产计价模式84. capital commitm ent 承诺资本85. capital employe d 已运用的资本86. capital expendi ture 资本支出87. capital expendi ture authori zation资本支出核准88. capital expendi ture control资本支出控制89. capital expendi ture proposa l 资本支出申请90. capital funding plannin g 资本基金筹集计划91. capital gain 资本收益92. capital investm ent apprais al 资本投资评估93. capital mainten ance 资本保全94. capital resourc e plannin g 资本资源计划95. capital surplus资本盈余96. capital turnove r 资本周转率97. card 记录卡98. cash 现金99. cash account现金账户100. cash book 现金账薄101. cash cow 金牛产品102. cash flow 现金流量103. cash flow budget现金流量预算104. cash flow stateme nt 现金流量表105. cash ledger现金分类账106. cash limit 现金限额107. CCA 现时成本会计108. center中心109. changeo ver time 变更时间110. charter ed entity特许经济个体111. cheque支票112. chequeregiste r 支票登记薄113. classif icatio n 分类114. clock card 工时卡115. code 代码116. commitm ent account ing 承诺确认会计117. commoncost 共同成本118. company limited by guarant ee 有限担保责任公司119. company limited by shares股份有限公司120. competi tive positio n 竞争能力状况121. concept概念122. conglom erate跨行业企业123. consist ency concept一致性概念124. consoli datedaccount s 合并报表125. consoli dation account ing 合并会计126. consort ium 财团127. conting ency plan 应急计划128. conting ent liabili ties 或有负债129. continu ous operati on 连续生产130. contra抵消131. contrac t cost 合同成本132. contrac t costing合同成本计算133. contrib utioncentre贡献中心134. contrib utionchart 贡献图135. control控制136. control account控制账户137. control limits控制限度138. control labili ty concept可控制概念139. control lablecost 可控制成本140. convers ion cost 加工成本141. convert ible loan stock 可转换为股票的贷款142. corpora te apprais al 公司评估143. corpora te plannin g 公司计划144. corpora te socialreporti ng 公司社会报告145. cost 成本146. cost account成本账户147. cost account ing 成本会计148. cost account ing manual成本手册149. cost adjustm ent 成本调整150. cost allocat ion 成本分配151. cost apporti onment成本分摊152. cost attribu tion 成本归属153. cost audit 成本审计154. cost benefit analysi s 成本效益分析155. cost center成本中心156. cost driver成本动因157. cost of capital资本成本158. cost of goods sold 销货成本159. cost of non-conform ance 非相符成本160. cost of sales 销售成本161. cost reducti on 成本降低162. cost structu re 成本结构163. cost unit 成本单位164. cost-volume-profitanalysi s(CVP) 本量利分析165. costing成本计算166. creditnote 贷项通知167. creditreport信贷报告书168. credito r 债权人169. credito r days ratio 应付账款天数率170. credito rs ledger应付账款分类账171. critica l event 关键事项172. critica l path 关键路线173. cumulat ive prefere nce shares累积优先股174. current asset 流动资产175. current cost account ing 现时成本会计176. current liabili ties 流动负债177. current purchas ing power account ing 现时购买力会计178. current ratio 流动比率179. cut-off 截止180. CVP 本量利分析181. cycle time 周转时间182. debentu re 债券183. debit note 借项通知184. debit capacit y 举债能力185. debt ratio 债务比率186. debtor债务人;应收账款187. debtordays ratio 应收账款天数率188. debtors ledger应收账款分类账189. debtor' age analysi s 应收账款账龄分析190. decisio n drivencosts 决策连动成本191. decisio n tree 决策树192. defects次品193. deferre d expendi ture 递延支出194. deferre d shares递延股份195. deferre d taxatio n 递延税款196. deliver y note 交货单197. departm entalaccount s 部门报表198. departm entalbudget部门预算199. depreci ation折旧200. dispatc h note 发运单201. develop ment cost 开发成本202. differe ntialcost 差别成本203. directcost 直接成本204. directdebit 直接借项205. directhours yield 直接小时产出率206. directlabourcost percent age rate 直接人工成本百分比207. directlabourhour rate 直接人工小时率208. directs on indirec t work 间接工作事项上的工时209. discoun t rate 贴现率210. discoun ted cash flow 现金流量贴现211. discret ionary cost 酌量成本212. distrib utioncost 摊销成本213. diversi ons 移用214. diverte d hours 移用小时215. diverte d hours ratio 移用工时比率216. dividen d 股利217. dividen d cover 股利产出率218. dividen d per share 每股股利219. dog 疲软产品220. doubleentry account ing 复式会计221. double-entry book-keeping复式薄记222. doubtfu l debts 可疑债务223. down time 停工时间224. dynamic program ming 动态规划225. earning per share 每股盈利226. earning ratio 市盈率227. economi c order quantit y(EOQ) 经济订购批量228. efficie nt markethypothe sis 有效市场假设229. efficie ncy ration效率性比率230. element of cost 成本要素231. entity经济个体232. environ mental audit 环境审计233. environ mental impactassessm ent 环境影响评价234. EOQ 经济订购批量235. equity权益236. equitymethodof account ing 权益法会计计算237. equityshare capital权益股本238. equival ent units 当量239. event 事项240. excepti onal items 例外事项241. expecte d value 期望值242. expendi ture 支出243. expense s 费用244. externa l audit 外部审计245. externa l failure cost 外部损失成本246. extraor dinary items 非常事项247. factory goods 让售商品248. factori ng 应收帐款让售249. fair value 公允价值250. feedbac k 反馈251. FIFO 先近先出法252. final account s 年终报表253. finance lease 融资租赁254. financi al account ing 财务会计255. financi al account s calenda r adjustm ent 财务报表的日历时间调整256. financi al managem ent 财务管理257. financi al plannin g 财务计划258. financi al stateme nt 财务报表259. finishe d goods 完成品260. fixed asset 固定资产261. fixed overhea d 固定制造费用262. fixed asset turnove r 固定资产周转率263. fixed assetsregiste r 固定资产登记薄264. fixed cost 固定成本265. flexedbudget变动限额预算266. flexibl e budget弹性预算267. float time 浮动时间268. floatin g charge流动抵押269. flow of funds stateme nt 资金流量表270. forecas ting 预测271. founder's shares发起人股份272. full capacit y 满负荷生产能力273. functio n costing职能成本计算274. functio nal budget职能预算275. fund account ing 基金会计276. fundame ntal account ing concept基础会计概念277. fungibl e assets可互换资产278. futuris tic plannin g 远景计划279. gap analysi s 间距分析280. gearing举债经营比率(杠杆)281. goal c ongrue nce 目标一致性282. going concern concept持续经营概念283. goods receive d note 商品收讫单284. goodwil l 商誉285. gross dividen d yield 总股息产出率286. gross margin总边际287. gross profit毛利润288. gross profitpercent age 毛利润百分比289. group 企业集团290. group account s 集团报表291. high-geared高结合杠杆(比例)292. hire purchas e 租购293. histori cal cost 历史成本294. histori cal cost account ing 历史成本会计295. hours 小时296. hurdlerate 最低可接受的报酬率297. ideal standar d 理想标准298. idle capacit y ration闲置生产能力比率299. idle time 闲置时间300. imperso nal account s 非记名账户301. imprest system定额备用制度302. incomeand expendi ture account收益和支出报表303. incompl ete records不完善记录304. increme ntal cost 增量成本305. increme ntal yield 增量产出率306. indirec t cost 间接成本307. indirec t hours 间接小时308. insolve ncy 无力偿付309. intangi ble asset 无形资产310. integra ted account s 综合报表311. interde penden cy concept关联性概念312. interes t cover 利息保障倍数313. interlo ckingaccount s 连锁报表314. interna l audit 内部审计315. interna l check 内部牵制316. interna l control system内部控制体系317. interna l failure cost 内部损失成本318. interna l rate of return(IRR) 内含报酬率319. invento ry 存货320. investm ent 投资321. investm ent center投资中心322. invoice registe r 发票登记薄323. issuedshare capital已发行股本324. job 定单325. job card 工作卡326. job costing工作成本计算327. job sheet 工作单328. joint cost 联合成本329. joint product s 联产品330. joint stock company股份公司331. joint venture合资经营332. journal日记账333. just-in-time(JIT) 适时制度334. just-in-time product ion 适时生产335. just-in-time purchas ing 适时购买336. key factor关键因素337. labour人工338. labourtransfe r note 人工转移单339. leaning curve 学习曲线340. ledger分类账户341. lengthof order book 定单平均周期342. letterof credit信用证343. leverag e 举债经营比率344. liabili ties 负债345. life cycle costing寿命周期成本计算346. LIFO 后近先出法347. limited liabili ty company有限责任公司348. limitin g factor限制因素349. line-item budget明细支出预算350. liner program ming 线性规划351. liquidassets变现资产352. liquida tion 清算353. liquidi ty ratios易变现比率354. loan 贷款355. loan capital借入资本356. long range plannin g 长期计划357. lost time record虚耗时间记录358. low geared低结合杠杆(比例)359. lower of cost or net realiza ble value concept成本或可变净价孰低概念360. machine hour rate 机器小时率361. machine time record机器时间记录362. managed cost 管理成本363. managem ent account ing 管理会计364. managem ent account ing concept管理会计概念365. managem ent account ing guides管理会计指导方针366. managem ent audit 管理审计367. managem ent buy-out 管理性购买产权368. managem ent by excepti on 例外管理原则369. margin边际370. marginof safetyration安全边际比率371. margincost 边际成本372. margincosting边际成本计算373. mark-down 降低标价374. mark-up 提高标价375. marketrisk premium市场分险补偿376. marketshare 市场份额377. marketi ng cost 营销成本378. matchin g concept配比概念379. materia lity concept重要性概念380. materia ls requisi tion 领料单381. materia ls returne d note 退料单382. materia ls transfe r note 材料转移单383. memoran dum of associa tion 公司设立细则384. merger兼并385. mergeraccount ing 兼并会计386. minorit y interes t 少数股权387. mixed cost 混合成本388. net assets净资产389. net book value 净账面价值390. net liquidfunds 净可变现资金391. net margin净边际392. net present value(NPV) 净现值393. net profit净利润394. net realiza ble value 可变现净值395. net worth 资产净值396. network analysi s 网络分析397. noise 干捞398. nominal account名义账户399. nominal share capital名义股本400. nominal holding代理持有股份401. non-adjusti ng events非调整事项402. non-financi al perform ance measure ment 非财务业绩计量403. non-integra ted account s 非综合报表404. non-liner program ming 非线性规划405. non-votingshares无表决权的股份406. notiona l cost 名义成本407. numberof days stock 存货周转天数408. numberof weeks stock 存货周转周数409. objecti ve classif icatio n 客体分类410. obsoles cence陈旧411. off balance sheet finance资产负债表外筹资412. offer for sale 标价出售413. operati ng budget经营预算414. operati ng lease 经营租赁415. operati ng stateme nt 营业报表416. operati on time 操作时间417. operati onal control经营控制418. operati onal gearing经营杠杆419. operati ng plans 经营计划420. opportu nity cost 机会成本421. order 定单422. ordinar y shares普通股423. out-of-date cheque过期支票424. over capital izatio n 过分资本化425. overhea d 制造费用426. overhea d absorpt ion rate 制造费用分配率427. overhea d cost 制造费用428. overtra ding 超过营业资金的经营429. paid cheque已付支票430. paid-up share capital认定股本431. parentcompany母公司432. paretodistrib ution帕累托分布433. partici pating prefere nce shares参与优先股434. partner ship 合伙435. payable ledger应付款项账户436. payback回收期437. payment s and receipt s account收入和支出报表438. payment s withhel d 保留款额439. payroll工资单440. payroll analysi s 工资分析441. percent age profiton turnove r 利润对营业额比率442. periodcost 期间成本443. perpetu al invento ry 永续盘存444. persona l account记名账户445. PEPT 项目评审法446. petty cash account备用金账户447. petty cash voucher备用金凭证448. physica l invento ry 实地盘存449. plannin g 计划450. plannin g horizon计划时限451. plannin g period计划期间452. policycost 政策成本453. positio n audit 状况审计454. post balance sheet events资产负债表编后事项455. practic al capacit y 实际生产能力456. pre-acquisi tion losses购置前损失457. pre-acquisi tion profits购置前利润458. prefere nce shares优先股459. prefere nce credito rs 优先债权人460. preferr ed credito rs 优先债权人461. prepaym ents 预付款项462. present value 现值463. prevent ion cost 预防成本464. price ratio 市盈率465. prime cost 主要成本466. prime entry-books of 原始分录登记薄467. princip al budgetfactor主要预算因素468. prior chargecapital优先股469. prior year adjustm ents 以前年度调整470. priorit y base budgeti ng 优先顺序体制的预算471. private company私人公司472. pro-forma invoice预开发票473. problem child 问号产品474. process costing分步成本计算475. process time 加工时间476. product cost 产品成本477. Product life cycle 产品寿命周期478. product ion cost 生产成本479. product ion cost of sales 售货成本480. product ion volumeratio 生产业务量比率481. profitcenter利润中心482. profitper employe e 每员工利润483. profitretaine d for the year 年度利润留存484. profitto turnove r ratio 利润对营业额比率485. profit-volumegraph 利量图486. profita bility index 盈利指数487. program ming 规划488. project evaluat ion and reviewtechniq ue 项目评审法489. project ion 预计490. promiss ory note 本票491. prospec tus 募债说明书492. provisi ons for liabili ties and charges偿债和费用准备493. prudent concept稳健性概念494. publiccompany公开公司495. purchas e order 订购单496. purchas e requisi tion 请购单497. purchas e ledger采购账户498. quality related costs 质量有关成本499. queuing time 排队时间500. rate 率501. ratio 比率502. rationpyramid比率金字塔503. raw materia l 原材料504. receipt s and payment s account收入和支付报表505. receiva ble ledger应收款项账户506. redeema ble shares可赎回股份507. redempt ion 赎回508. registe red share capital注册资本509. rejects废品510. relevan cy concept相关性概念511. relevan t costs 相关成本512. relevan t range 相关范围513. reliabi lity concept可靠性概念514. replace ment price 重置价格515. report报表516. reporti ng 报告517. researc h cost, applied应用性研究成本518. researc h cost, pure or basic 理论或基础研究成本519. reserve s 留存收益520. residua l income剩余收益521. respons ibilit y center责任中心522. retenti on money 保留款额523. returnon capital employe d 运用资本报酬率524. returns退回525. revenue收入526. revenue center收入中心527. revenue expendi ture 收益支出528. revenue investm ent 收入性投资529. right issue 认股权发行530. rolling budget滚动预算531. rolling forecas t 滚动预测532. sales ledger销售分类账533. sales order 销售定单534. sales per employe e 每员工销售额535. scrap 废料536. scrip issue 红股发行537. secured credito rs 有担保的债权人538. segment al reporti ng 分部报告539. selling cost 销售成本540. semi-fixed cost 半固定成本541. semi-variabl e cost 半变动成本542. sensiti vity analysi s 敏感性分析543. service cost center服务成本中心544. service costing服务成本计算545. set-up time 安装时间546. shadowprices影子价格547. share 股票548. share capital股份资本549. share optionscheme购股权证方案550. share premium股票溢价551. sight draft 即期汇票552. single-entry book-keeping单式薄记553. sinking fund 偿债基金554. slack time 松弛时间555. socialrespons ibilit y cost 社会责任成本556. sole trader独资经营者557. sourceand applica tion of funds stateme nt 资金来源和运用表558. special order costing特殊定单成本计算559. staff costs 职工成本560. stateme nt of account营业账单561. stateme nt of affairs财务状况表562. statuto ry body 法定实体563. stock 存货564. stock control存货控制565. stock turnove r 存货周转率566. stockta king 盘点存货567. storesrequisi tion 领料申请单568. strateg ic busines s unit 战略性经营单位569. strateg ic managem ent account ing 战略管理会计570. strateg ic plannin g 战略计划571. strateg y 战略572. subject ive classif icatio n 主体分类573. subscri bed share capital已认购的股本574. subsidi ary underta king 子公司575. sunk cost 沉没成本576. supplyestimat e 预算估计577. supplyexpendi ture 预算支出578. suspens e account暂记账户579. SWOT analysi s 长处和短处,机会和威胁分析580. system制度,体系581. tactica l plannin g 策略计划582. tactics策略583. take-over 接收584. tangibl e asset 有形资产585. tangibl e fixed asset stateme nt 有形固定资产表586. targetcost 目标成本587. terotec hnolog y 设备综合工程学588. through put account ing 生产量会计589. time 时间590. time sheet 时间记录表591. total assets总资产592. total quality managem ent 全面质量管理593. total stocks存货总计594. trade credito rs 购货客户(应付账款)595. trade debtors销货客户(应收账款)596. trading profitand loss account营业损益表597. transfe r price 转让价格598. transit time 中转时间599. treasur ership财务长制度600. trail balance试算平衡表601. turnove r 营业额602. uncalle d share capital未催缴股本603. under capital izatio n 不足资本化604. under or over-absorbe d overhea d 少吸收或多吸收的制造费用605. uniform account ing 统一会计606. uniform costing统一成本计算607. unissue d share capital未发行股本608. value 价值609. value added 增值610. value analysi s 价值分析611. value for money audit 经济效益审计612. vote 表决613. voucher凭证614. waiting time 等候时间615. waste 废品(料)616. wasting asset 递耗资产617. weighte d average cost of capital资本的加权平均成本618. weighte d average price 加权平均价格619. with resourc e 有追索权620. without recours e 无追索权621. working capital营运资本622. write-down 减值623. zero base budgeti ng 零基预算624. zero couponbond 无息债券625. Z score 破产预测计分法。
会计英语大全
会计英语大全授课内容和教学目标：在第一个专题中向大伙儿介绍会计领域中经常用到的最差不多的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。
这些内容将构成以后几个专题学习的基础。
1.accounting n.会计；会计学account n..账，账目a/c；账户e.g.T-account: T型账户；account payable应对账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师2.Accounting concepts 会计的差不多前提1）accounting entity 会计主体；entity 实体，主体2）going concern 连续经营3）accounting period 会计分期financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量人民币RMB￥美元US$ 英镑￡法国法郎FFr*权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求（1）可靠性reliability（2）相关性relevance（3）可明白得性understandability（4）可比性comparability（5）实质重于形式substance over form（6）重要性materiality（7）慎重性prudence（8）及时性timeliness4.Elements of accounting会计要素1）Assets: 资产– current assets 流淌资产cash and cash equivalents 现金及现金等价物（bank deposit）inventory存货receivable应收账款prepaid expense 预付费用– non-current assets 固定资产property （land and building）不动产, plant 厂房, equipment 设备（PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.2）Liabilities: 负债funds provided by the creditors. creditor债权人，赊销方– current liabilities 当期负债non-current liabilities 长期负债total liabilitiesaccount payable应对账款loan贷款advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由发行）3）Owners’ equity: 所有者权益（Net assets）funds provided by the investors. Investor 投资者– paid in capital （contributed capital）实收资本– shares /capital stock （u.s.）股票retained earnings 留存收益同时记住几个单词dividend 分红beginning retained earnings ending retained earnings– reserve 储备金（资产重估储备金，股票溢价账户）e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4）Revenue: 收入sales revenue销售收入interest revenue利息收入rent revenue租金收入5）Expense: 费用cost of sales销售成本, wages expense工资费用6）Profit （income, gain）:利润net profit, net income5.Financial statement 财务报表1）balance sheet 资产负债表2）income statement 利润表3）statement of retained earnings 所有者权益变动表4）cash flow statement 现金流量表6.Accounting cycle1）journal entries 日记账general journal总日记账general ledger总分类账trial balance试算平稳表adjusting entries 调整分录adjusted trial balance调整后的试算平稳表Financial statements 财务报表closing entry 完结分录2）Dr.—Debit 借Cr.—Credit 贷Double-entry system 复式记账7.Exercise 练习1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000借：存货3,000Cr.cash 3,000 贷：现金3,0002）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000借：应收账款10,000 Cr.sales revenue 10,000 贷：销售收入10,0003）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借：职工薪酬50,000Cr.bank deposit 50,000贷：银行存款50,0004）cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借：现金1,180 Cr.sales revenue 1,180贷：销售收入1,1805）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000借：预付保险12,000Cr.bank deposit 12,000贷：银行存款12,000第二讲存货授课内容和教学目标：本专题要紧讲授与存货有关的英文术语，如期初和期末的存货的表达方式，以及不同的企业中的各种存货形式。
会计专业基础英语
Accounting- 1 -Unit 4 AccountingPART I Fundamentals to Accounting第一部分 会计基本原理1.accounting [ə'ka ʊnt ɪŋ]n. 会计会计2.double-entry system 复式记账法复式记账法 2-1 Dr.(Debit) 借记借记借记 2-2 Cr.(Credit) 贷记贷记贷记3.accounting basic assumption 会计基本假设会计基本假设4.accounting entity 会计主体会计主体5.going concern 持续经营持续经营6.accounting periods 会计分期会计分期7.monetary measurement 货币计量货币计量8.accounting basis 会计基础会计基础9.accrual [ə'kr ʊəl] b asis basis 权责发生制权责发生制 【讲解】【讲解】accrual n. 自然增长，权责发生制原则，应计项目自然增长，权责发生制原则，应计项目自然增长，权责发生制原则，应计项目 accrual concept 应计概念应计概念应计概念 accrue [ə'kruː] v. 积累，自然增长或利益增加，产生积累，自然增长或利益增加，产生积累，自然增长或利益增加，产生 10.accounting policies 会计政策会计政策 11.substance over form 实质重于形式实质重于形式12.accounting elements 会计要素会计要素 13.recognition [rek əg'n ɪʃ(ə)n] n.确认确认 13-1 initial recognition [rek əg'n ɪʃ(ə)n] 初始确认初始确认 【讲解】【讲解】recognize ['r ɛk əg'na ɪz] v.确认确认确认14.measurement ['me ʒəm(ə)nt] n.计量计量计量 14-1 subsequent ['s ['s ʌbs ɪkw(ə)nt] measurement 后续计量后续计量后续计量 15.asset ['æset] n. 资产资产资产 16.liability [la ɪə'b ɪl ɪt ɪ] n. 负债负债负债 17.owners’ equity 所有者权益所有者权益 18.shareholder’s equity 股东权益股东权益股东权益 19.expense [ɪk'spens; ek-] n. 费用费用费用 20.profit ['pr ɒf ɪt] n.利润利润利润 21.residual [r ɪ'z ɪdj ʊəl] equity 剩余权益剩余权益 22.residual claim 剩余索取权剩余索取权 23.capital ['kæpɪt(ə)l] n.资本资本资本 24.gains [ɡeinz] n. 利得利得利得 25.loss [l ɒs] n.损失损失损失 26.Retained earnings 留存收益留存收益 27.Share premium 股本溢价股本溢价股本溢价28.historical cost 历史成本历史成本 【讲解】【讲解】historical [h ɪ'st ɒr ɪk(ə)l] adj. 历史的历史的历史的,,历史上的历史上的 historic [h ɪ'st ɒr ɪk] adj.有历史意义的有历史意义的有历史意义的,,历史上著名的历史上著名的28-1 replacement [r [r ɪ'ple ɪsm(ə)nt] cost重置成本重置成本 29.Balance Sheet/Statement of Financial Position 资产负债表资产负债表 29-1 Income Statement 利润表利润表 29-2 Cash Flow Statement 现金流量表现金流量表29-3 Statement of changes in owners’equity (or shareholders’shareholders’equity) equity) 所有者权益（股东权益）变动表东权益）变动表29-4 notes [n [n əʊts] n.附注附注附注PART II Financial Assets*第二部分 金融资产*30.financial assets 金融资产金融资产e.g. A financial instrument is any contract that gives rise to a financial asset ofone enterprise and a financial liability or equity instrument of another enter 【讲解】【讲解】give rise to 引起，导致引起，导致31.cash on hand 库存现金库存现金 32.bank deposits [d ɪ'p ɒz ɪt] 银行存款银行存款 33.A/R, account receivable 应收账款应收账款 34.notes receivable 应收票据应收票据 35.others receivable 其他应收款项其他应收款项 36.equity investment 股权投资股权投资 37.bond investment 债券投资债券投资38.derivative financial instrument 衍生金融工具衍生金融工具 39.active market 活跃市场活跃市场40.quotation [kw ə(ʊ)'te ɪʃ(ə)n]n.报价报价 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 交易性金融资产交易性金融资产 42.financial liability 金融负债金融负债 43.transaction costs 交易费用交易费用43-1 incremental external cost 新增的外部费用新增的外部费用 【讲解】【讲解】incremental [ɪnkr ə'm əntl] adj.增量的增量的增量的,,增值的增值的44.cash dividend declared but not distributed 已宣告但尚未发放的现金股利已宣告但尚未发放的现金股利 投资收益投资收益45.profit and loss arising from fair value changes 公允价值变动损益公允价值变动损益 46.Held-to-maturity investments 持有至到期投资持有至到期投资 47.amortized cost 摊余成本摊余成本 【讲解】【讲解】amortized [ə'm ɔ:taizd]adj. 分期偿还的分期偿还的,,已摊销的已摊销的48.effective interest rate 实际利率实际利率 49.loan [l əʊn] n.贷款贷款贷款 50.receivables [ri'si:v əblz] n.应收账款应收账款应收账款 51.available-for-sale financial assets 可供出售金融资产可供出售金融资产 52.impairment of financial assets 金融资产减值金融资产减值52-1 impairment loss of financial assets 金融资产减值损失金融资产减值损失 53.transfer of financial assets 金融资产转移金融资产转移53-1 transfer of the financial asset in its entirety 金融资产整体转移金融资产整体转移 53-2 transfer of a part of the financial asset 金融资产部分转移金融资产部分转移 54.derecognition [diː'rekəg'n ɪʃən] n.终止确认，撤销承认终止确认，撤销承认54-1 derecognize [diː'rekə[diː'rekəgna ɪz] v.撤销承认撤销承认撤销承认 e.g. An enterprise shall derecognize a financial liability (or part of it) only w 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。
会计英语基础试题及答案
会计英语基础试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a basic accounting element?a. Assetsb. Liabilitiesc. Equityd. Revenue2. The term "Double Entry Bookkeeping" refers to:a. Recording transactions twiceb. Keeping two sets of booksc. Recording both the debit and credit aspects of a transactiond. Using two different currencies in accounting3. What is the purpose of adjusting entries?a. To correct past errorsb. To update the financial statementsc. To prepare for the closing of the accounting periodd. To calculate the final profit or loss4. The financial statement that shows the financial performance of a company over a period of time is:a. Balance Sheetb. Income Statementc. Cash Flow Statementd. Statement of Changes in Equity5. Which of the following is an example of a current asset?a. Landb. Buildingsc. Inventoryd. Patents6. In accounting, what does the term "Accrual Basis" mean?a. Cash received is recorded as revenueb. Revenue is recognized when it is earnedc. Expenses are recorded when cash is paidd. All of the above7. A company's financial statements are audited to ensure:a. Accuracyb. Compliance with accounting standardsc. Fair presentationd. All of the above8. The accounting equation is:a. Assets = Liabilities + Equityb. Liabilities - Equity = Assetsc. Revenue - Expenses = Net Incomed. Assets - Liabilities = Net Worth9. What is the purpose of depreciation in accounting?a. To increase the value of assetsb. To allocate the cost of a tangible asset over its useful lifec. To sell the asset at a lower priced. To reduce the company's taxable income10. Which of the following is not a type of intangible asset?a. Trademarksb. Copyrightsc. Cash on handd. Goodwill答案：1. d2. c3. c4. b5. c6. b7. d8. a9. b10. c二、填空题（每题1分，共10分）1. The basic accounting equation can be expressed as ________ = Assets.2. The process of adjusting entries is known as the ________ of the accounting period.3. When a company purchases inventory on credit, it is recorded as an ________ asset.4. The ________ is the document that summarizes the financial transactions of a business.5. A ________ is a liability that a company owes to its suppliers for goods or services received on credit.6. The ________ statement shows the changes in equity duringa specific period.7. An ________ is a non-monetary asset that lacks physical substance.8. The ________ method of accounting recognizes revenue when cash is received.9. The term "Bad Debts" refers to ________ that a company has written off as uncollectible.10. The ________ is the difference between the cost and accumulated depreciation of a fixed asset.答案：1. Liabilities + Equity2. Closing3. Current4. Journal5. Accounts Payable6. Statement of Changes in Equity7. Intangible8. Cash Basis9. Uncollectible Accounts10. Book Value三、简答题（每题5分，共30分）1. 简述会计信息质量要求中的“可靠性”。
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Unit 4 AccountingPART 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 ofone 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eful 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。