国际会计名词解释整理

国际会计名词解释整理

1.measurement：measrement is the process of identifying，categorizing, and qualifying economic activities or transactions.

计量：是对经济活动或交易进行确认、分类和量化的过程。

2.disclosure：disclosure is the process of by which accounting measurements are communicated to their intended users.

披露：是将会计计量传递给它们的预订使用者的过程。

3.auditing：auditing is the process of by which specialized accounting professionals（auditors）attest to the reliability of the measurement and communication process.

审计：是由专门的会计专业人士（审计师）鉴证计量和沟通过程的可靠性的过程。

4.Attribute：The quantifiable characteristic of an item that is measured for accounting purposes. For example，historical cost and replacement cost are attributes of an asset.

计量属性：某一项目在会计计量中的可计量特征。例如，历史成本和重置成本就是资产的计量属性。

5.conversion：The exchange of one currency for another

兑换：一种货币与另外一种货币的交换。

6.current rate：the exchange rate in effect at the relative financial statement date.

现行汇率：相关财务报表日的实际汇率。

7.functional currency：The primary currency in which an entity does business and generates and spends cash. It is usually the currency of the country where the entity is located and the currency in which the books of record are maintained.

功能货币：一家企业开展经营活动及产生和耗费现金所采用的主要货币。通常是企业所在国的货币和记账用的货币。

8.historical rate：the foreign exchange rate that prevailed when a foreign currency asset or liability was first required or incurred.

历史汇率：最初取得外币资产或形成外币负债时的外汇汇率。

9.translation adjustment：translation adjustments result from the process of translating financial statements from the entity`s functional currency into the reporting currency.

折算调整：在将财务报表从企业的功能货币折算为报告货币的过程中所进行的调整。

10.unit of measure：The currency in which assets,liabilities,revenue,and expenses are measured.

计量单位：计量资产、负债、收入和费用的货币。

11.purchasing power：the general ability of a monetary unit to command goods and services.

购买力：一单位货币所能买到的商品和服务的总体能力。

12.general price—level adjustments：currency amounts adjusted for general price—level（purchasing power）changes.

一般物价水平调整：按照一般物价水平（购买力）对货币金额进行变动调整。

13.business modeling：business modeling is a big picture，it consists of formulating, implementing，and evaluating a firm`s long—range bussiness plan.

确定经营模式：确定经营模式是一幅“宏伟蓝图”，包括规划、执行和评价公司的长期经营计划。

14.accounting risk：the risk that the preferred accounting treatment for

a transaction is not available.

会计风险：对一项交易所偏好的会计处理方法不存在的风险。

15.market risk：risk of lost owing to unexpected changes in the prices of foreign exchange，credit，commodities，and equities.

市场风险：由于非预期的外汇、信用、商品和权益价格变动而导致损失的风险。

16.Risk mapping：examing the temporal relationship of various market risks to financial statement variables that affect a firm`s value and assessing their likelihood of occurrence.

风险地图：检查当前各种市场风险与影响公司的财务价值的财务报表变量之间的关系，并评估它们发生的可能性。

17.international transfer pricing：the need for transfer pricing arises when goods or services exchanged between organizational units of the same company.the transfer price places a monetary value on intracompany exchanges that occur between operating units and is a substitude for a market price. It is generally recorded as revenue by one unit and a cost by the other.

国际转让定价：当商品或服务在同一家公司的组织单位之间交换时，就产生了转让定价的需要。转移价格确定了经营性单位之间发生的公司内交易的货币性价值，它是对市场价值的一种替代。通常情况下，一个单位记收入，而另一个单位记成本。

18.Arm`s—length principle：An arm’s-length price is one that would have been paid to an unrelated party for the same or similar goods under identical or similar circumstances.

公平交易原则