【中英对照名言警句】国际会计准则中英对照
【中英对照名言警句】国际会计准则中英对照很多人爱好收集、抄录名言警句，摘抄中英对照的名言警句有利于两种语言文化的学习。
以下是为你分享的中英对照名言警句内容，希望对你有帮助!我们奋力前行，小舟逆水而上，不断地被浪潮推回到过去。
We strive to move forward, while on the boat under wave of being pushed back to the past.这世间有太多巧合，太多错过，最正确的正确，是遇见你。
This world there is too much coincidence, too much miss, the right, right is to meet you.仅仅一个月的时间，你就变了，真是衣不如新，人不如故。
Just a month of time, you have changed, is really a garment not as good as new, people are not the same.生命是非常美好的，如果生活中充满了非常有趣的人的话。
Life is happier if it is full of pretty people.分手后最伤人的话是祝你幸福，最感人的话是闹够了没有!After break up is the most hurtful things I wish you happiness, the most touching words is horsed around long enough!最宝贵的东西不是你拥有的物质，而是陪伴在你身边的人。
The most precious thing is not you have substance, but aompany in people around you.爱和承诺，像指环和花朵，用一生守候，等待幸福旳结果。
Love and mitment, like ring and flowers, use whole life waiting, waiting for the happy results.两个人相爱，最终会变成一种亲情，我们这变了质的爱情。
Two people love each other, would eventually bee a kind of affection, we changed the nature of love.生活不是一个需要解决的问题，而是一种需要经历的现实。
Life is not a problem to solve, but a reality to be experienced.把头发留长，不烫卷，不使用者哩水等让头发变硬的东东。
Your hair is long, hot roll, not miles of water that users let a hair to harden.如果等待是每个女人必受的委屈，那么，我选择放弃爱情。
If the wait is every woman will suffer grievance, so, I choose to give up the love.女人要有骨气，要么谈恋爱谈到结婚，要么玩玩不要当真。
A woman should have a backbone, or fall in love when it es to get married, or play don't take it seriously.要么保持高傲的单身，何必帮别人调教老公还这么认真呢。
Why should either keep proud single, help others set-up the husband still so serious.人生是一本只能读一遍的书，初恋是一种让人想千遍的爱。
Life is a book can only read it again, the first love is a kind of let a person want to love again.没有结局的日记，渐成灰色的字迹，我爱的那个他在哪里。
Not the end of the diary, gradually into grey's handwriting, I love that where he is.一个人成为另一个人的梦，再到命，再到未来，再到全部。
A person to bee another man's dream, to the life, to the future, to all of them.离开我就别安慰我，要知道每一次缝补也会遭遇穿刺的痛。
If you leave me, please don't fort me because each sewing has to meet stinging pain.可以失败。
可以哭闹。
但是不能失去对自己的勇气和信心。
Can fail. You can cry. But can't afford to lose courage and confidence in myself.有些人，有些事，刻意的不去想，不去念。
希翼着能遗忘。
Some people, some things, deliberately not to think, not to read. Hope can forget.我以为我会像想象中的那么坚强。
然而我却错的那么离谱。
I thought that I would like my imagination of so strong. But I was wrong so far.人生最精彩的不是实现梦想的瞬间，而是坚持梦想的过程。
The most wonderful life is not a dream moment, but insists the dream.每件事最后都会是好事。
如果不是好事，说明还没到最后。
Every thing the final is a good thing. If not good, also not to the end.思念就似乎着漫天的繁星，时而流光溢彩，时而暗淡无光。
Missing is like the sky stars, colorful, and sometimes bleak.一个人太久都带着假面生活，会渐渐忘了自己本来的样子。
A person too long with a persona life, will gradually forget their original appearance.微笑，阳光，每一天都充实;努力，奋斗，每一刻都进步。
Smile, sunshine, full every day; Effort, struggle, progress every moment.这变幻着的人世间，我们都会变，只是都不想要接受而已。
This changing world, we will change, just don't want to aept.以前喜欢一个人，形影不离。
现在喜欢一个人，放在心里。
Used to like a person, was like peas and carrots. Now, like a person, in my heart.幸福交织在我们之间。
以前幸福与我平行，现在与我相交。
Happiness intertwined between us. Parallel with me happiness before, fellowship with me now.你是我的优乐美，请问我喝完了是不是就可以把你扔掉了。
You are my best beauty, I was wondering if I finished can throw you out.我宁愿，带着你的仇恨去死，也要你，带着我对你的爱活着。
I would rather with you hate to die, will you, with my love for you to live.你要相信世界上一定有你的爱人。
他一定会找到你。
你要等。
You have to believe that there must be the one you love in the world. He is sure to find you. You have to wait.人生最幸福的是，累并快乐着，你现在不累，以后就会更累。
Life is the happiest, tired and happy, you not tired now, later will be more tired.也许刚开始的相遇就是个错误，只是彼此都不愿意面对罢了。
Maybe start is a mistake to meet, just do not want to face each other.一分钟心动，一小时喜欢，一天爱上。
忘记他，却是一辈子。
Move for a minute, an hour to like, a day to fall in love with. Forget him, but it is for a lifetime.所谓了解，就是知道对方的痛点在哪里，而善良的不去触碰。
Where is the so-called understanding, is to know each other's pain points, and kind of not to touch.如果一个男人真的爱你，永远不会丢下你，不管情形有多难。
If a man really love you, never leave you, no matter how hard it is.虚伪的世界，我们没必要对谁太好，也没必要对谁太过认真。
False of the world, we don't need to who, who also don't need to too seriously.向日葵仰望幸福的路是太阳，而我仰望的幸福是有你的陪伴。
Looked to happiness is the way the sun sunflowers, and I look up to happiness is to have your pany.属于我的，会一直记着，不属于我的，我只能学着若无其事。
Belong to me, will always remember, don't belong to me, I can only learn to as if nothing had happened.看了中英对照名言警句还看：1.中英对照的名言警句2.50条中英文名言名句经典摘抄3.中英对照名句名言4.中英对照名言名句5.中英对照励志名言内容仅供参考。
IFRS-重要会计用语中英对照
存貨會計 投資關聯企業之會計 會計收益 會計模式 會計期間 會計政策、會計估計變動及錯誤
會計政策 會計原則 會計利潤 會計紀錄 會計處理 應收帳款 應計基礎 應計基礎會計 應計負債 累計(攤銷、利息、損益)
累計損益 累積帶薪假 達成可比性 (被)收購(之)個體 收購(之)商譽
date] 50 adjustment 51 Administrative expenses 52 Admission fees 53 Advance 54 adverse economic consequences 55 adverse event 56 After-tax amount 57 Agency 58 Aggregate 59 Aggregation 60 Agreement date 61 Agricultural activity 62 Agricultural produce 63 Agriculture 64 Allocation
4
「重要會計用語中英對照」
Item
Term in English
134 Bottom-up test 135 business 136 Business combination 137 business combination involving entities or
businesses under common control 138 Business Combinations 139 Business Combinations – “Date of
Term in Chinese
關聯企業 查核報告 核准(發布財務報表) 備供出售金融資產 資產負債表 資產負債表日 資產負債表負債法 銀行 銀行透支 破產 廉價購買 基本每股盈餘 認列基礎調整 結論基礎 基點 標竿處理 有利合約 效益/ 利益/ 福利 福利義務 對使用者之效益 最佳估計 偏誤 投標保證 買方報價/ 買價 買賣價差 具約束力之銷售協議 二項式 生物資產 生物轉化 Black-Scholes-Merton公式 董事會 分紅配股 分紅計畫 合約組合 帳面價值 借款成本
会计中英文对照[定稿]
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会计中英文对照[定稿]第一篇：会计中英文对照[定稿]财会常见名词英汉对照表（1）会计与会计理论会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern)Assumption 会计分期假设 Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle 全面披露原则Full-disclosure(Reporting)Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则 Materiality Principle 稳健性原则Conservatism Principle 权责发生制Accrual Basis 现金收付制Cash Basis 财务报告 Financial Report 流动资产 Current assets 流动负债Current Liabilities 长期负债Long-term Liabilities 投入资本Contributed Capital 留存收益 Retained Earning（2）会计循环会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System 帐户 Ledger 会计科目 Account 会计分录 Journal entry 原始凭证 Source Document 日记帐 Journal 总分类帐General Ledger 明细分类帐Subsidiary Ledger 试算平衡Trial Balance 现金收款日记帐 Cash receipt journal 现金付款日记帐Cash disbursements journal 销售日记帐 Sales Journal 购货日记帐Purchase Journal 普通日记帐 General Journal 工作底稿 Worksheet 调整分录 Adjusting entries 结帐 Closing entries（3）现金与应收帐款现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand 流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 Check(cheque)银行对帐单 Bank statement 银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票Outstanding check 应付凭单Vouchers payable 应收帐款Account receivable 应收票据 Note receivable 起运点交货价 F.O.B shipping point 目的地交货价F.O.B destination point 商业折扣Trade discount 现金折扣Cash discount 销售退回及折让Sales return and allowance 坏帐费用Bad debt expense 备抵法Allowance method 备抵坏帐 Bad debt allowance 损益表法 Income statement approach 资产负债表法 Balance sheet approach 帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method 带息票据Interest bearing note 不带息票据 Non-interest bearing note 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日Maturity date 本票Promissory note 贴现Discount 背书Endorse 拒付费Protest fee（4）存货存货Inventory 商品存货Merchandise inventory 产成品存货 Finished goods inventory 在产品存货Work in process inventory 原材料存货Raw materials inventory 起运地离岸价格F.O.B shipping point 目的地抵岸价格F.O.B destination 寄销Consignment 寄销人Consignor 承销人Consignee 定期盘存Periodic inventory 永续盘存Perpetual inventory 购货 Purchase 购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification 加权平均法 Weighted average 先进先出法First-in, first-out or FIFO 后进先出法Lost-in, first-out or LIFO 移动平均法 Moving average 成本或市价孰低法 Lower of cost or market or LCM 市价 Market value 重置成本 Replacement cost 可变现净值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法Gross margin method 零售价格法Retail method 成本率Cost ratio（5）长期投资长期投资 Long-term investment 长期股票投资 Investment on stocks 长期债券投资 Investment on bonds 成本法 Cost method 权益法Equity method 合并法Consolidation method 股利宣布日Declaration date 股权登记日Date of record 除息日Ex-dividend date 付息日 Payment date 债券面值 Face value, Par value 债券折价Discount on bonds 债券溢价Premium on bonds 票面利率Contract interest rate, stated rate 市场利率 Market interest ratio, Effective rate 普通股 Common Stock 优先股 Preferred Stock 现金股利Cash dividends 股票股利Stock dividends 清算股利Liquidating dividends 到期日 Maturity date 到期值 Maturity value 直线摊销法 Straight-Line method of amortization 实际利息摊销法Effective-interest method of amortization（6）固定资产固定资产 Plant assets or Fixed assets 原值 Original value 预计使用年限 Expected useful life 预计残值 Estimated residual value 折旧费用 Depreciation expense 累计折旧 Accumulated depreciation 帐面价值 Carrying value 应提折旧成本 Depreciation cost 净值 Net value 在建工程 Construction-in-process 磨损 Wear and tear 过时Obsolescence 直线法 Straight-line method(SL)工作量法 Units-of-production method(UOP)加速折旧法Accelerated depreciation method 双倍余额递减法 Double-declining balance method(DDB)年数总和法Sum-of-the-years-digits method(SYD)以旧换新Trade in 经营租赁Operating lease 融资租赁Capital lease 廉价购买权Bargain purchase option(BPO)资产负债表外筹资Off-balance-sheet financing 最低租赁付款额 Minimum lease payments（7）无形资产无形资产 Intangible assets 专利权 Patents 商标权 Trademarks, Trade names 著作权Copyrights 特许权或专营权Franchises 商誉Goodwill 开办费Organization cost 租赁权Leasehold 摊销Amortization（8）流动负债负债 Liability 流动负债 Current liability 应付帐款Account payable 应付票据Notes payable 贴现票据Discount notes 长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable 预收收益Prepayments by customers 存入保证金 Refundable deposits 应付费用 Accrual expense 增值税 value added tax 营业税 Business tax 应付所得税 Income tax payable 应付奖金 Bonuses payable 产品质量担保负债 Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps 或有事项Contingency 或有负债 Contingent 或有损失 Loss contingencies 或有利得 Gain contingencies 永久性差异 Permanent difference 时间性差异 Timing difference 应付税款法 Taxes payable method 纳税影响会计法Tax effect accounting method 递延所得税负债法Deferred income tax liability method（9）长期负债长期负债 Long-term Liabilities 应付公司债券 Bonds payable 有担保品的公司债券Secured Bonds 抵押公司债券Mortgage Bonds 保证公司债券 Guaranteed Bonds 信用公司债券 Debenture Bonds 一次还本公司债券 Term Bonds 分期还本公司债券 Serial Bonds 可转换公司债券 Convertible Bonds 可赎回公司债券 Callable Bonds 可要求公司债券 Redeemable Bonds 记名公司债券 Registered Bonds 无记名公司债券 Coupon Bonds 普通公司债券 Ordinary Bonds 收益公司债券 Income Bonds 名义利率，票面利率 Nominal rate 实际利率Actual rate 有效利率 Effective rate 溢价 Premium 折价 Discount 面值Par value 直线法Straight-line method 实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance 偿债基金 Sinking fund 长期应付票据 Long-term notes payable 抵押借款 Mortgage loan（10）业主权益权益Equity 业主权益 Owner's equity 股东权益 Stockholder's equity 投入资本 Contributed capital 缴入资本 Paid-in capital 股本Capital stock 资本公积 Capital surplus 留存收益 Retained earnings 核定股本 Authorized capital stock 实收资本 Issued capital stock 发行在外股本Outstanding capital stock 库藏股Treasury stock 普通股Common stock 优先股Preferred stock 累积优先股Cumulative preferred stock 非累积优先股 Noncumulative preferred stock 完全参加优先股Fully participating preferred stock 部分参加优先股Partially participating preferred stock 非部分参加优先股Nonpartially participating preferred stock 现金发行 Issuance for cash 非现金发行 Issuance for noncash consideration 股票的合并发行 Lump-sum sales of stock 发行成本 Issuance cost 成本法 Cost method 面值法 Par value method 捐赠资本 Donated capital 盈余分配Distribution of earnings 股利Dividend 股利政策Dividend policy 宣布日 Date of declaration 股权登记日 Date of record 除息日 Ex-dividend date 股利支付日 Date of payment 现金股利 Cash dividend 股票股利 Stock dividend 拨款 appropriation（11）财务报表财务报表 Financial Statement 资产负债表 Balance Sheet 收益表 Income Statement 帐户式 Account Form 报告式 Report Form 编制（报表）Prepare 工作底稿 Worksheet 多步式 Multi-step 单步式 Single-step（12）财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital 全部资源概念 All-resources concept 直接交换业务Direct exchanges 正常营业活动Normal operating activities 财务活动 Financing activities 投资活动Investing activities（13）财务报表分析财务报表分析Analysis of financial statements 比较财务报表Comparative financial statements 趋势百分比 Trend percentage 比率 Ratios 普通股每股收益 Earnings per share of common stock 股利收益率 Dividend yield ratio 价益比 Price-earnings ratio 普通股每股帐面价值Book value per share of common stock 资本报酬率Return on investment 总资产报酬率 Return on total asset 债券收益率 Yield rate on bonds 已获利息倍数 Number of times interest earned 债券比率 Debt ratio 优先股收益率 Yield rate on preferred stock 营运资本Working Capital 周转Turnover 存货周转率Inventory turnover 应收帐款周转率 Accounts receivable turnover 流动比率 Current ratio 速动比率 Quick ratio 酸性试验比率 Acid test ratio（14）合并财务报表合并财务报表Consolidated financial statements 吸收合并Merger 创立合并 Consolidation 控股公司 Parent company 附属公司Subsidiary company 少数股权Minority interest 权益联营合并Pooling of interest 购买合并Combination by purchase 权益法Equity method 成本法 Cost method（15）物价变动中的会计计量物价变动之会计 Price-level changes accounting 一般物价水平会计 General price-level accounting 货币购买力会计 Purchasing-power accounting 统一币值会计 Constant dollar accounting 历史成本 Historical cost 现行价值会计 Current value accounting 现行成本Current cost 重置成本Replacement cost 物价指数Price-level index 国民生产总值物价指数 Gross national product implicit price deflator(or GNP deflator)消费物价指数Consumer price index(or CPI)批发物价指数Wholesale price index 货币性资产Monetary assets 货币性负债 Monetary liabilities 货币购买力损益 Purchasing-power gains or losses 资产持有损益 Holding gains or losses 未实现的资产持有损益 Unrealized holding gains or losses 现行价值与统一币值会计 Constant dollar and current cost accounting oracle的应用软件版本11提供了45个集成的软件模块。
ifrs 重要会计词语英汉对照
「重要会计用语中英对照」（配合2016年版国际财务报导准则修订）Item Term in English Term in Chinese1 [Amount] recoverable 可回收(金额)2 ‘Corridor’ 「缓冲区」3 ‘Cost of sales’ method 「销货成本」法4 Acceptable under IFRSs 国际财务报导准则可接受5 Accountability of management 管理阶层之课责性6 Accounting 会计7 Accounting and Reporting by Retirement退休福利计划之会计与报导Benefit Plans8 Accounting estimate 会计估计9 Accounting for Government Grants and政府补助之会计及政府辅助之揭露Disclosure of Government Assistance10 accounting for inventories 存货会计11 Accounting for Investments in Associates 投资关联企业之会计12 Accounting income 会计收益13 Accounting model 会计模式14 Accounting period 会计期间15 Accounting Policies, Changes in Accounting会计政策、会计估计变动及错误Estimates and Errors16 Accounting policy 会计政策17 Accounting principle 会计原则18 Accounting profit 会计利润19 Accounting record 会计纪录20 Accounting treatment 会计处理21 Accounts receivable 应收帐款22 Accrual basis 应计基础「重要会计用语中英对照」23 Accrual basis of accounting 应计基础会计24 Accrued liabilities 应计负债25 Accumulated (amortisation, interest, profit or累计(摊销、利息、损益) loss)26 Accumulated profit or loss 累计损益27 Accumulating compensated absences 累积带薪假28 Achieve comparability 达成可比性/达成…可比性29 acquired entity (被)收购(之)个体Item Term in English Term in Chinese30 acquired goodwill 收购(之)商誉31 acquired in a business combination 企业合并所取得32 Acquiree 被收购者33 Acquirer 收购者/取得者34 Acquisition 收购/ 取得35 acquisition date 收购日/取得日36 Active market 活络市场37 active use 积极使用38 actively marketed 积极营销39 Actuarial assumptions 精算假设40 Actuarial gains and losses 精算损益41 Actuarial present value of promised已承诺退休福利之精算现值retirement benefits42 Actuarial valuation 精算评价43 Actuarial valuation method 精算评价方法44 Additional comparative information 额外比较信息45 Additional consideration 额外对价46 additional disclosure 额外揭露47 Adjust for consolidation procedures 合并程序之调整「重要会计用语中英对照」48 Adjusted weighted-average shares 调整后加权平均股数49 adjustment 调整50 Administrative expenses 管理费用51 Admission fees 入场费52 Advance 预付款/垫款/预收款53 adverse economic consequences 不利之经济后果54 adverse event 不利事件55 After-tax amount 税后金额56 Agency 代理机构/机构57 Aggregate 汇总/ 汇总数58 Aggregation 汇总/集合59 Agreement date 协议日60 Agricultural activity 农业活动61 Agricultural produce 农业产品62 Agriculture 农业63 Allocation 分摊64 Allowance 备抵Item Term in English Term in Chinese65 allowance account 备抵账户66 Allowed alternative treatment 允许之替代处理67 American share option 美式股票选择权68 Amortisation 摊销69 Amortisation method 摊销方法70 Amortisation period 摊销期间71 Amortised cost 摊销后成本72 Amortised cost of a financial asset or金融资产或金融负债之摊销后成本financial liability73 amount of inventories 存货金额「重要会计用语中英对照」74 amount payable 应付金额/ 给付金额75 Amount per share 每股金额76 Analysis 分析77 Annual leave 年休假78 Annual periods 年度期间79 annuitant 年金受益人80 annuitisation 每年定期给付81 annuity 年金82 Antidilution 反稀释83 Antidilutive 反稀释84 Appendix 附录85 Application of Requirements 规定之应用86 application supplement 应用补充87 appraisal 估价88 Arm’s length transaction 公平交易89 Asking price 卖方报价/ 卖价90 Assess 评估/评量91 Asset 资产92 asset exchange transactions 资产交换交易93 Assets acquired 取得之资产94 Assets held by a long-term employee长期员工福利基金持有之资产benefit fund95 assets retired from active use 不再积极使用之资产96 Associate 关联企业97 Audit report 查核报告98 Authorise [financial statements for issue] 通过(发布财务报表)Item Term in English Term in Chinese 99 Available-for-sale financial assets 备供出售金融资产「重要会计用语中英对照」100 Balance sheet 资产负债表101 Balance sheet liability method 资产负债表负债法102 Bank 银行103 Bank overdraft 银行透支104 Bankruptcy 破产105 bargain purchase 廉价购买106 Basic earnings per share 基本每股盈余107 basis adjustment 认列基础调整108 Basis for Conclusions 结论基础109 basis point 基本点110 Benchmark treatment 标竿处理111 beneficial contracts 有利合约112 Benefit 效益/ 利益/ 福利/给付113 Benefit obligation 福利义务114 Benefit to users 对使用者之效益115 Best estimate 最佳估计116 Bias 偏误117 Bid bonds 投标保证118 Bid price 买方报价/ 买价119 bid-ask spread 买卖价差120 Binding sale agreement 具约束力之销售协议121 binomial 二项式122 Biological asset 生物资产123 Biological transformation 生物转化124 Black-Scholes-Merton formula Black-Scholes-Merton公式125 Board of directors 董事会126 Bonus issue 分红配股127 Bonus plan 分红计划「重要会计用语中英对照」128 book of contracts 合约组合129 Book value 账面价值130 Borrowing costs 借款成本131 Bottom-up test 由下而上测试法132 business 业务/商业/经营133 Business combination 企业合并134 business combination involving entities or 涉及共同控制下个体或业务之企业合并Item Term in English Term in Chinese businesses under common control135 Business Combinations 企业合并136 Business Combinations – “Date ofExchange” and Fair Value of EquityInstruments企业合并：「交换日」与权益工具之公允价值137 Business Combinations - Classificationeither as Acquisitions or Unitings ofInterests企业合并：收购法或权益结合法之分类138 Business Combinations - Subsequent Adjustment of Fair Values and GoodwillInitially Reported 企业合并：原报导公允价值及商誉之后续调整139 Business segment 业务部门140 Business unit 业务单位141 Buying segment 采购部门142 By-product 副产品143 Call options 买权144 Callable 可买回145 Cap 上限146 Capital 资本/资金/本金147 capital appreciation 资本增值148 Capital asset pricing model 资本资产定价模式「重要会计用语中英对照」149 Capital contribution 资本投入150 Capital expenditure 资本支出151 Capital gain 资本利得152 Capital maintenance 资本维持153 Capital maintenance adjustment 资本维持调整154 Capitalisation 资本化155 Capitalisation of interest 利息资本化156 capped interest rate 具上限之利率157 Carried at cost 按成本列报158 Carry forward 递转后期/沿用(若前面接Standard时)/递转至…159 Carrying amount 账面金额160 Cash 现金161 Cash basis 现金基础162 Cash equivalents 约当现金Item Term in English Term in Chinese163 Cash flow 现金流量164 Cash flow hedge 现金流量避险165 Cash flow risk 现金流量风险166 Cash flow statement = Statement of cash现金流量表flows167 Cash Flow Statements 现金流量表168 Cash generating unit 现金产生单位169 Cash inflow 现金流入170 Cash on hand 库存现金171 Cash outflow 现金流出172 Cash payments 现金支付173 Cash price equivalent 约当现销价格「重要会计用语中英对照」174 Cash proceeds 现金价款175 Cash surrender value 现金解约价值176 Cash-settled share option 现金交割之股票选择权177 Cash-settled share-based payment现金交割之股份基础给付交易transaction178 Catastrophe bond 巨灾债券179 Catastrophe provisions 巨灾负债准备180 Cedant 分出公司181 Certificates of deposit 定期存单182 Cessation (of capitalisation) 停止(资本化)183 Chief executive officer 执行长184 Claim 请求(权)/ 理赔/ 债权/ 主张/求偿/索赔185 Class A preference share A类特别股186 Class of assets 资产类别187 Class of property, plant and equipment 不动产、厂房及设备类别188 Classification 分类189 Classification of Financial Instruments –金融工具之分类－或有交割条款Contingent Settlement Provisions190 Classification of inventory 存货分类191 Clean-up call 清偿买权192 Close members of the family of the个人之近亲individual person193 Closing market prices 收盘价194 Closing rate 收盘汇率Item Term in English Term in Chinese195 Collar 上下限196 Collateral 担保品/ 担保197 Collateralised (asset, borrowing) 具担保品之(资产、借款)「重要会计用语中英对照」198 Collectability 收现性199 Collection 收现/收取/收集200 Collective marks 团体标章201 Collective power 集体权力202 Combined instrument 结合工具203 Commencement 开始204 Commencement of the lease term 租赁期间开始(日)205 commercial loans 商业放款/ 商业借款/ 商业贷款206 commercial paper facilities 商业本票额度207 Commercial substance 商业实质208 commercially viable quantities of mineral矿产资源达到商业价值之数量resources209 Commission 佣金210 Commitment 承诺211 Commodity (大宗)商品/ (大宗)物资212 Comparability 可比性213 Comparability over time 不同期间之可比性214 Comparable interim period 可比期中期间215 Comparative information 比较信息216 Compensated absences 带薪假217 complementary assets 互补性资产218 Completeness 完整性219 Compliance with International Accounting遵循国际会计准则Standards220 Component 组成部分221 Compound financial instruments 复合金融工具222 Compound instrument 复合工具223 Concentration of (credit etc) risk (信用等)风险集中224 Confidence level 信赖水平「重要会计用语中英对照」225 Configuration of the cash flows 现金流量型态226 Consequential amendment 配套修正227 consideration 对价228 Consistency - Alternative Methods 一致性：替代方法Item Term in English Term in Chinese229 Consistency - Capitalisation of BorrowingCosts一致性：借款成本之资本化230 Consistency - Different Cost Formulas forInventories一致性：存货之不同成本公式231 Consolidated and Separate FinancialStatements合并及单独财务报表232 Consolidated balance sheet 合并资产负债表233 Consolidated financial statements 合并财务报表234 Consolidated Financial Statements andAccounting for Investments in Subsidiaries合并财务报表及投资子公司之会计235 Consolidated group 合并集团236 Consolidation 合并 / 报表合并 / 合并报表 / (将)…纳入合并报表237 consolidation adjustments 合并调整238 Consolidation and Equity Method –Potential Voting Rights and Allocation ofOwnership Interests 合并与权益法：潜在表决权及所有权权益分摊239 Consolidation purposes 合并目的240 Consolidation—Special Purpose Entities 合并：特殊目的个体241 Construction contract 建造合约242 Construction Contracts 建造合约243 Constructive obligation 推定义务244 Contingency 或有/ 或有事项245 Contingent asset 或有资产246 Contingent liability 或有负债247 Contingent rent 或有租金248 contingent settlement provision 或有交割条款249 Contingent share agreement 或有股份协议250 Contingently issuable shares 或有发行股份251 continuing involvement 持续参与252 Continuing operations 继续营业单位253 Contract 合约254 Contracts that may be settled in (ordinary) shares or cash 得以普通股或现金交割之合约/得以股份或现金交割之合约255 Contractual arrangement 合约协议256 contractual cash flows 合约现金流量Item Term in English Term in Chinese 257 contractual maturity analysis 合约到期分析258 contractual obligation 合约义务259 contractual rights 合约权利260 Contribution 贡献/ 提拨(金)/ 投入/ 捐赠/出资261 contributor 提拨者262 control 控制263 Control (of an asset) 控制(资产)264 Control number 控制数265 controlled entity 被控制个体266 convenience translation 简易换算267 Convergence 趋同268 Conversion option 转换选择权269 Convertible bonds 可转换债券270 Convertible debt 可转换债务271 Convertible instruments 可转换工具272 Convertible preference share 可转换特别股273 co-operative 合作社274 Copyright 著作权275 core goodwill 核心商誉276 Corporate assets 共享资产277 Cost 成本278 Cost formula 成本公式279 cost model 成本模式280 Cost of an acquisition 取得成本/ 收购成本281 Cost of an investment 投资成本282 Cost of conversion 加工成本283 Cost of inventories 存货成本/存货...成本284 Cost of Inventories of a Service Provider 劳务提供者存货成本285 Cost of purchase 购买成本286 Cost plus contract 成本加成合约287 Cost-based measurement 成本基础衡量288 costs of conversion 加工成本289 Costs of disposal 处分成本290 Costs of Modifying Existing Software 修改现有软件之成本291 Costs to sell 出售成本292 counterparty （交易）对方Item Term in English Term in Chinese 293 country of incorporation or residence 公司注册地或所在地之国家294 coupon 息票295 credit derivative default product 信用违约衍生商品296 credit enhancements 信用增强297 credit exposures 信用暴险298 Credit facilities 信用额度299 credit insurance contract 信用保险合约300 credit quality 信用质量301 Credit risk 信用风险302 credit spread 信用价差303 Creditors 债权人304 Creditworthiness 信用等级/ 信用程度/ 信用305 criteria for recognising 认列条件/ 认列基准306 cross-reference 交互索引307 CTDs 累积换算差异数308 Cumulative preference dividends 累积特别股股利309 Cumulative Translation Differences 累积换算差异数310 Currency risk 汇率风险/ 汇兑风险311 Currency translation 外币换算312 Currency units 货币单位313 Current asset 流动资产314 Current cost 现时成本315 Current cost approach 现时成本法316 Current investment 当期投资/ 本期投资317 Current liabilities 流动负债318 Current service cost 当期服务成本/ 本期服务成本319 Current tax 当期所得税/ 本期所得税320 Curtailment 缩减321 cushions 缓冲322 customer list 客户名单323 database 数据库324 Date of acquisition 取得日/ 收购日325 date of exchange 交换日326 Date of transition to IFRS 转换至国际财务报导准则日327 Dealing securities 交易目的持有之证券328 death benefit 死亡给付Item Term in English Term in Chinese 329 Debt 债务330 Debt instrument 债务工具331 Debt securities 债务证券332 Decision tree 判定树333 Decision-useful information 对决策有用之信息334 decommissioning 除役335 decommissioning costs 除役成本336 decommissioning funds 除役基金337 decommissioning obligations 除役义务338 decommissioning, restoration and除役、复原及环境修复基金environmental rehabilitation funds339 Deductible temporary difference 可减除暂时性差异340 Deemed cost 认定成本341 Defer 递延342 Deferral method 递延法343 Deferred acquisition costs 递延取得成本344 Deferred tax 递延所得税345 Deferred tax assets 递延所得税资产346 Deferred tax income 递延所得税利益347 Deferred tax liabilities 递延所得税负债348 Defined benefit liability 确定福利负债349 Defined benefit obligation 确定福利义务350 Defined benefit obligation (present value of) 确定福利义务(之现值)351 Defined benefit plans 确定福利计划352 Defined contribution plans 确定提拨计划353 Demand deposits 活期存款354 demand feature 要求即付特性355 Demerger 分割356 Demonstrably committed 明确承诺357 deposit accounting 存款会计358 deposit component 储蓄组成部分359 Depreciable amount 可折旧金额360 Depreciable assets 折旧性资产361 depreciated replacement cost approach 折旧后重置成本法362 Depreciation 折旧363 Depreciation methods 折旧方法Item Term in English Term in Chinese 364 Derecognise (a financial instrument) 除列(金融工具)365 Derecognition 除列366 Derivative 衍生(工具)367 derivative features 衍生工具特性368 Derivative financial instruments 衍生金融工具369 designated and effective hedging被指定且有效之避险工具instrument370 determination of cost 成本之决定371 Determining whether an Arrangement决定一项安排是否包含租赁contains a Lease372 Development 发展/开发373 Development costs 发展成本374 Diluted earnings per share 稀释每股盈余375 Dilution 稀释376 Dilutive effect 稀释作用/ 稀释效果377 Dilutive potential ordinary shares 稀释潜在普通股378 diminishing balance method 余额递减法379 direct insurance contract 直接保险合约380 Direct labour 直接人工381 Direct method of reporting cash flows from以直接法报导由营业活动产生之现金流量operating activities382 direct operating expenses 直接营业费用383 directly attributable 直接可归属384 Directors 董事385 disaggregated information 分类信息386 Disclose 揭露387 Disclosure 揭露388 Disclosure and Presentation 揭露与表达389 Disclosure of government assistance 政府辅助之揭露390 disclosure requirement 揭露规定391 Disclosures in the Financial Statements of银行及类似金融机构财务报表中之揭露Banks and Similar Financial Institutions392 Disclosure—Service Concession揭露－服务特许权协议Arrangements393 Discontinued (operations) 停业(单位)394 Discontinuing operation 停业单位Item Term in English Term in Chinese395 Discount rate 折现率396 Discounting 折现397 Discretionary participation feature 裁量参与特性398 Disposal consideration 处分对价399 Disposal group 处分群组400 Disposal plan 处分计划401 Disposal transaction 处分交易402 dissenting opinion 反对意见403 Dividend yield 股利殖利率404 Dividends 股利405 Domain name 域名406 Doubtful debts 呆账407 Downstream transactions 顺流交易408 dual listed corporation 两地挂牌上市公司409 dual trigger contract 双重启动合约410 Earlier application is encouraged 鼓励提前适用411 Earnings 盈余/收益412 Earnings - diluted 盈余─稀释413 Earnings contingency 以盈余为基础之或有股份414 Earnings per Share 每股盈余415 Earnings Per Share - Financial Instruments and Other Contracts that May Be Settled inShares 每股盈余：得以股份交割之金融工具及其他合约416 Economic benefits 经济效益/ 经济利益417 Economic decision-making needs of users 使用者之经济决策需求418 Economic life 经济年限419 Effect of assumed conversions 假设转换之影响420 Effective date 生效日421 Effective interest method 有效利息法422 effective interest rate 有效利率423 Effects of Changes in Foreign ExchangeRates汇率变动之影响424 Elements of cost of exploration andevaluation assets探勘及评估资产成本之要素425 Eligible for capitalisation 符合资本化条件426 Elimination of Unrealised Profits and Losses 关联企业交易未实现损益之销除Item Term in English Term in Chinese on Transactions with Associates427 Embedded derivative 嵌入式衍生工具428 Employee benefits 员工福利429 Employee share ownership plan 员工入股计划430 Employee share purchase plan 员工认股计划431 Employee turnover rates 员工离职率432 Employees and others providing similar员工及其他提供类似劳务之人员services433 Employer payroll taxes and insurance雇主薪资税及保险提拨contributions434 Enactment 制定/ 通过/ 颁布/立法435 Enforcement of covenants 强制履约436 Enhanced Disclosure 加强揭露437 Enterprise 企业438 Entity 企业/ 个体/ 主体439 entity-specific value 企业特定价值440 environmental obligations 环境义务441 equalisation provisions 平稳负债准备442 Equity 权益443 Equity - Costs of an Equity Transaction 权益：权益交易之成本444 Equity Accounting Method - Recognition of权益法会计：损失之认列Losses445 Equity balances 权益余额446 Equity capital 权益资本447 Equity compensation benefits(=Stock权益薪酬福利(即股票(或股份)薪酬福利) (=Share) compensation benefits)448 Equity compensation plans (=Share权益薪酬计划(即股份(或股票)薪酬计划) (=Stock) compensation plans)449 Equity component 权益组成部分450 Equity holders 权益持有人451 Equity index 股价指数452 Equity instrument 权益工具453 Equity instrument granted 所给与权益工具454 equity interests 权益/ 权益所有权455 equity issue 发行权益456 Equity method 权益法Item Term in English Term in Chinese457 Equity securities 权益证券458 Equity-settled share-based payment权益交割之股份基础给付交易transaction459 Estimated costs 估计成本460 Estimated future cash flows 估计未来现金流量461 European share option 欧式股票选择权462 Evaluating the Substance of Transactions评估涉及租赁之法律形式之交易实质Involving the Legal Form of a Lease463 Event-driven fair value measurements 基于特定事项所衡量之公允价值464 Events After the Balance Sheet Date 资产负债表日后事项465 Events occurring after the balance sheet资产负债表日后发生之事项date466 evidence of impairment 减损(之)证据467 Exchange difference 兑换差额468 Exchange of assets 资产交换469 Exchange rate 汇率470 exchange transaction 交换交易471 Executory contract 待履行合约472 Exemptions 豁免473 Exercise date 行使日474 Exercise of rights 行使(新股认购)权利475 Exercise price 行使价格476 Existing liability 既有负债477 Expected value 期望值478 Expenditure 支出479 Expenses 费损(与income合用)/ 费用480 Experience account 经验账户481 Experience adjustments 经验调整(数)482 Expiry date 失效日/ 满期日/ 到期日483 Explicit and unreserved statement of compliance 遵循…之明确且无保留声明／明确且无保留声明遵循…484 Exploration and evaluation assets 探勘及评估资产485 Exploration and evaluation expenditures 探勘及评估支出486 Exploration for and Evaluation of MineralResources矿产资源探勘及评估487 Exposure draft 草案Item Term in English Term in Chinese 488 Expropriation of major assets 主要资产之征收489 Extraordinary items 非常项目490 Face (of Financial Statements or Notes) 于(财务报表或附注)中491 Fair presentation 公允表达492 Fair value 公允价值493 Fair value hedge 公允价值避险494 Fair value measurement 公允价值衡量495 Faithful representation 忠实表述496 Fees 费(用)497 Fellow subsidiary 兄弟公司498 Fidelity bonds 诚实保险499 Fiduciary activities 受托活动500 FIFO 先进先出法501 FIFO formula 先进先出公式502 Finance lease 融资租赁503 Finance lease obligations 融资租赁负债/ 融资租赁义务504 Financial asset 金融资产505 Financial asset or financial liability at fair value through profit or loss 透过损益按公允价值衡量之金融资产或金融负债506 Financial asset or liability held for trading 持有供交易之金融资产或负债507 Financial capital 财务资本508 Financial conglomerate 金融集团509 Financial guarantee 财务保证510 Financial institution 金融机构511 Financial instruments 金融工具512 Financial Instruments: Disclosure andPresentation金融工具：揭露与表达513 Financial Instruments: Recognition andMeasurement金融工具：认列与衡量514 Financial liability 金融负债515 Financial performance 财务绩效516 Financial position 财务状况517 Financial reporting 财务报导518 Financial Reporting in HyperinflationaryEconomies高度通货膨胀经济下之财务报导519 Financial Reporting of Interests in Joint 合资权益之财务报导Item Term in English Term in ChineseVentures520 Financial review 财务评述521 Financial risk 财务风险522 Financial statements 财务报表523 Financial year-to-date basis 财务年度年初至今基础524 Financing activities 筹资活动/财务活动525 Financing device 筹资工具526 Finished good 制成品527 Firm commitment 确定承诺528 firm purchase commitment 确定购买承诺529 firm sales contracts 确定销售合约530 First IFRS financial statements 首份国际财务报导准则财务报表531 first-in, first-out 先进先出法532 First-time adopter 首次采用者533 First-time adoption 首次采用534 First-time Adoption of International Financial首次采用国际财务报导准则Reporting Standards535 First-time Application 首次适用536 First-Time Application of IASs as the首次适用国际会计准则作为主要会计基础Primary Basis of Accounting537 Fixed asset 固定资产538 Fixed coupon rate 固定息票利率539 Fixed price contract 固定价格合约540 Fixed production overheads 固定制造费用541 Flat yield curve 水平殖利率曲线542 Floating rate 浮动利率/ 浮动汇率543 Floor 下限544 Forecast 预测545 Forecast transaction 预期交易546 Foreign currency 外币547 foreign currency derivatives 外币衍生工具548 Foreign currency transaction 外币交易549 Foreign entity 国外个体550 Foreign Exchange - Capitalisation of Losses外汇：货币重贬损失之资本化Resulting from Severe CurrencyDevaluationsItem Term in English Term in Chinese551 Foreign exchange contract 外汇合约552 Foreign Exchange Rates (外币)汇率553 Foreign operation 国外营运机构554 Forgivable loans 免偿还贷款555 Forward contract 远期合约556 forward repurchase agreement 远期再买回协议557 Framework 架构558 Framework for the Preparation and财务报表编制及表达之架构Presentation of Financial Statements559 Franchise fee 特许权费560 Function of expense 费用之功能561 functional currency 功能性货币562 Fundamental errors 基本错误563 Funding 提供资金/ 提拨资金/ 提拨/资金/资金提拨564 Future cash flow 未来现金流量565 Future economic benefit 未来经济效益566 Futures contract 期货合约567 GAAP 一般公认会计原则568 Gain on disposal 处分利益569 Gains 利益570 General purchasing power approach 一般购买力法571 General recognition principle 一般认列原则572 Geographical segments 地区别部门573 Going concern 继续经营（之）个体574 Goodwill 商誉575 Governing board 治理理事会/ 治理董事会576 Governing body 治理单位577 Governing charter 治理章程578 Government 政府579 Government assistance 政府辅助580 Government Assistance—No Specific政府辅助：与营业活动无特定关连Relation to Operating Activities581 Government grants 政府补助582 Government guarantee 政府保证583 Grant date 给与日584 Grants related to assets 与资产有关之补助Item Term in English Term in Chinese 585 Grants related to income 与收益有关之补助586 Gross investment in the lease 租赁投资总额587 Gross margin 销货毛利588 Gross profit 销货毛利589 Group 集团/ 集体/群体/组/群组590 Group administration (employee benefit)集体管理(员工福利)计划plans591 Group insurance contract 团体保险合约592 Group of assets 资产群组593 Group of biological assets 生物资产群组594 Grouping of assets 资产(之)分组595 Guarantee 保证596 Guarantee fund 保证基金597 Guaranteed residual value 保证残值598 Harmonise 调合599 Harvest 收成600 Hedge accounting 避险会计601 Hedge effectiveness 避险有效性602 Hedged item 被避险项目603 Hedging 避险604 Hedging instrument 避险工具605 Hedging relationship 避险关系606 Hedging reserve 避险准备607 Held for resale 持有供再出售608 Held for trading 持有供交易609 Held-to-maturity investment 持有至到期日投资610 Highly probable 高度很有可能611 Hire-purchase contract 租购合约612 Historical cost 历史成本613 Historical loss experience 历史损失经验614 Historical summaries 历史性汇总(信息)615 Holding company 控股公司616 Host contract 主契约617 Host instrument 主工具618 Hybrid instrument 混合工具619 Hyperinflation 高度通货膨胀Item Term in English Term in Chinese 620 Hyperinflationary economies 高度通货膨胀经济621 IAS 国际会计准则622 IASC 国际会计准则委员会623 IASC Foundation Constitution 国际会计准则委员会基金会章程624 IASCF 国际会计准则委员会基金会625 Identifiable asset 可辨认资产626 IFAC 国际会计团体联合会627 IFRIC 国际财务报导解释委员会/ 国际财务报导解释628 IFRS 国际财务报导准则629 IFRS-compliant 遵循国际财务报导准则630 Impairment 减损631 Impairment loss 减损损失632 Impairment of Assets 资产减损633 Impairment test 减损测试634 Implementation Guidance 施行指引635 Import duties 进口税捐636 Impracticability exemption 实务上不可行之豁免637 Impracticable 实务上不可行/不切实际638 Imputed rate of interest 设算利率639 In the money 价内640 Inception of the Lease 租赁开始日641 Incidental income 非主要收益642 incidental operations 非主要营运643 Income 收益644 Income approach 收益法/ 损益法645 Income statement = Statement of income 损益表646 Income tax 所得税647 income tax expense 所得税费用648 Income Taxes 所得税649 Income Taxes—Changes in the Tax Status所得税：企业或其股东之纳税状况改变of an Enterprise or its Shareholders650 Income Taxes—Recovery of Revalued所得税：重估价非折旧性资产之回收Non-Depreciable Assets651 Increasing Rate Preference Shares 递增股利率特别股652 Incremental share 增额股份Item Term in English Term in Chinese653 Indicator [of impairment] (减损)迹象654 Indirect method of reporting cash flows from以间接法报导由营业活动产生之现金流量operating activities655 individual asset 个别资产656 individual financial statements 个别财务报表657 Induced conversion 诱导转换658 Industry segments 产业别部门659 Inflation 通货膨胀660 Information Reflecting the Effects of反映价格变动影响之信息Changing Prices661 initial classification 原始分类662 Initial Direct Costs 原始直接成本663 Initial measurement 原始衡量664 Initial public offering 初次上市柜665 Initial recognition 原始认列666 in-substance defeasance 视同清偿667 Insurable interest 可保利益668 Insurance agency commissions 保险代理佣金669 Insurance assets 保险资产670 Insurance company 保险公司671 Insurance contract 保险合约672 Insurance Contracts 保险合约673 Insurance enterprise 保险企业674 Insurance liability 保险负债675 Insurance obligations 保险义务676 Insurance risk 保险风险677 Insurance swaps 保险交换678 Insured event 保险事件679 Insurer 保险人680 Intangible asset 无形资产681 Intangible Assets 无形资产682 Intangible Assets—Web Site Costs 无形资产：网站成本683 Integral foreign operation 整合性国外营运机构684 Interest 利息/ 利益/ 权益685 Interest cost (for an employee benefit plan) 利息成本(员工福利计划)686 Interest rate implicit in a lease 租赁隐含利率Item Term in English Term in Chinese 687 Interest rate implicit in the lease 租赁隐含利率688 Interest rate risk 利率风险689 Interest rate strip 利率分割合约690 Interest rate swap 利率交换691 interest-only strip 分割利息债券692 Interests in Joint Ventures 合资权益693 Interim financial report 期中财务报告694 Interim Financial Reporting 期中财务报导695 Interim financial statements 期中财务报表696 Interim period 期中期间697 internal rate of return 内部报酬率698 Internal risk transfer 内部风险移转699 Internally generated 内部产生700 Internally generated goodwill 内部产生之商誉701 International Accounting Standard 国际会计准则702 International Accounting Standards国际会计准则委员会Committee703 International Accounting Standards国际会计准则委员会基金会Committee Foundation704 International Federation of Accountants 国际会计团体联合会705 International Financial Reporting国际财务报导解释委员会Interpretations Committee706 International Financial Reporting Standards国际财务报导准则(IFRSs)707 Intragroup 集团内/ 内部708 Intrinsic value 内含价值709 Introduction of the Euro 引入欧元710 Inventories 存货711 investee 被投资者/ 被投资公司712 Investing activities 投资活动713 Investment 投资714 Investment contract 投资合约715 investment grade 投资等级716 Investment performance 投资绩效717 Investment Property 投资性不动产718 Investment tax credits 投资抵减Item Term in English Term in Chinese 719 Investment-linked insurance funds 投资连结之保险基金720 Investments in Associates 投资关联企业721 Investor 投资者/ 投资公司722 Investor in a joint venture 合资投资者723 investor-owned entity 投资者拥有之个体/ 投资者拥有之企业724 Involuntary liquidation 非自愿性清算725 irrevocable commitments 不可撤销之承诺726 Issued capital 发行股本727 Issued shares 发行股份728 Issuing entity 发行个体/ 发行企业729 Item 项目730 Item by item basis 逐项基础731 Item of inventory 存货项目732 Joint control 联合控制733 Joint venture 合资734 Joint Working Group 联合工作小组735 Jointly Controlled Entities—Non-Monetary联合控制个体：合资控制者之非货币性投入Contributions by Venturers736 Jointly controlled entity 联合控制个体/ 联合控制企业737 Jurisdiction 司法/ 管辖(机关)/ 辖区738 Key management personnel 主要管理人员739 Last-in, first-out 后进先出法740 Lease 租赁741 Lease term 租赁期间742 leaseback 售后租回743 Leased assets 租赁资产744 leasehold interest 租赁权利745 Leases 租赁746 Legal entity 法律个体/ 法律企业747 Legal merger 法律形式合并748 Legal obligation 法定义务。
国际会计准则（1～41）中英文目录对照
国际会计准则（1～41）中英⽂⽬录对照国际会计准则（1～41）中英⽂⽬录对照1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现⾦流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重⼤差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表⽇后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、⼚场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收⼊》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance 《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费⽤》24.IAS24：Related Party Disclosures《IAS24——关联⽅披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对⼦公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions 《IAS30——银⾏和类似⾦融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation《IAS32——⾦融⼯具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终⽌经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——⽆形资产》39.IAS39：Financial Instruments: Recognition and Measurement《IAS39——⾦融⼯具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》国际会计准则中⽂版⽂件格式：Pdf可复制性：可复制TAG标签：会计学点击次数：更新时间：2010-03-30 15:23介绍国际会计准则中⽂版，国际会计准则在2008年做了更新，中⽂版不知道是否同步更新，这个对于会计从业⼈员的帮助很⼤，在⽹上找了很久中⽂版都是2003的⽼版本，不知道楼主上传的版本对我是否有⽤。
国际会计准则(中文版)【完整版】
国际会计准则（中文版）【完整版】(文档可以直接使用，也可根据实际需要修订后使用,可编辑放心下载）国际会计准那么〔中文版〕国际会计准那么〔中文版〕International Accounting Standards Chinese Edition目录7>1国际会计准那么第1号--会计政策的揭示4国际会计准那么第2号--存货10国际会计准那么第3号--已失效10国际会计准那么第4号--折旧会计13国际会计准那么第5号--已失效13国际会计准那么第6号--已失效13国际会计准那么第7号--现金流量表21国际会计准那么第8号--本期净损益、根本错误和会计政策的变更29国际会计准那么第9号--研究和开发费用35国际会计准那么第10号--或有事项和资产负债表日以后发生的事项39国际会计准那么第11号--建筑合同46国际会计准那么第12号--所得税会计53国际会计准那么第13号--已失效54国际会计准那么第14号--按分部报告财务信息58国际会计准那么第15号--反映价格变动影响的信息61国际会计准那么第16号--不动产、厂房和设备73国际会计准那么第17号--租赁会计82国际会计准那么第18号--收入89国际会计准那么第19号--退休金费用97国际会计准那么第20号--政府补助会计和对政府援助的揭示103国际会计准那么第21号--外汇汇率变动的影响111国际会计准那么第22号--企业合并124国际会计准那么第23号--借款费用128国际会计准那么第24号--对关联者的揭示132国际会计准那么第25号--投资会计140国际会计准那么第26号--退休金方案的会计和报告147国际会计准那么第27号--合并财务报表和对附属公司投资的会计152国际会计准那么第28号--对联营企业投资的会计156国际会计准那么第29号--在恶性通货膨胀经济中的财务报告161国际会计准那么第30号--银行和类似金融机构财务报表应揭示的信息171国际会计准那么第31号--合营中权益的财务报告178国际会计准那么第32号--金融工具：揭示和呈报197国际会计准那么第33号--每股收益208国际会计准那么第34号--中期财务报告216国际会计准那么第35号--中止经营223国际会计准那么第36号--资产减值242国际会计准那么第37号--准备、或有负债和或有资产255国际会计准那么第38号--无形资产275国际会计准那么第39号--金融工具：确认和计量313国际会计准那么第40号--投资性房地产325国际会计准那么第41号--农业国际会计准那么第1号--会计政策的揭示〔1975年1月公布，1994年11月格式重排〕范围13>．在揭示编制和呈报财务报表所采用的所有重要会计政策时，应该应用本号准那么。
ifrs_重要会计词语英汉对照(doc77页).docx
100
Balance sheet
资产负债表
101
Balance sheet liability method
资产负债表负债法
102
Bank
银行
103
Bank overdraft
银行透支
104
Bankruptcy
破产
105
bargain purchase
廉价购买
106
Basic earnings per share
企业合并
134
business combination involving entities or
涉及共同控制下个体或业务之企业合并
Item
Term in English
Term in Chinese
businesses under common control
135
Business Combinations
业务部门
140
Business unit
业务单位
141
Buying segment
采购部门
142
By-product
副产品
143
Call options
买权
144
Callable
可买回
145
Cap
上限
146
Capital
资本/资金/本金
147
capital appreciation
资本增值
148
Capital asset pricing model
allowance account
备抵账户
66
Allowed alternative treatment
会计中英文词汇对照
会计中英文词汇对照下面是会计中英文词汇对照，根据2024年新准则：1. 会计准则 - Accounting standards2. 资产 - Assets3. 负债 - Liabilities4. 所有者权益 - Shareholders' equity5. 营业收入 - Revenue6. 营业成本 - Cost of sales7. 营业利润 - Operating profit8. 销售费用 - Selling expenses9. 管理费用 - Administrative expenses10. 营业外收入 - Non-operating revenue11. 营业外支出 - Non-operating expenses12. 税前利润 - Profit before tax14. 净利润 - Net profit15. 商品 - Merchandise16. 存货 - Inventory17. 应收账款 - Accounts receivable18. 应付账款 - Accounts payable19. 预付账款 - Prepaid expenses20. 银行贷款 - Bank loans21. 长期负债 - Long-term liabilities22. 现金流量表 - Statement of cash flows23. 折旧 - Depreciation24. 坏账准备 - Allowance for doubtful accounts25. 无形资产 - Intangible assets26. 预留 - Provision27. 经营性租赁 - Operating lease28. 融资租赁 - Finance lease29. 需要修订的会计估计和错过调整 - Accounting estimates and corrections of errors to be revised30. 非常见项目 - Exceptional items。
会计常用语中英对照
会计常用语中英对照会计是以货币为主要计量单位，以提高经济效益为主要目标，运用专门方法对企业，机关，事业单位和其他组织的经济活动进行全面，综合，连续，系统地核算和监督，提供会计信息。
接下来小编为大家整理了会计常用语词汇中英对照，希望对你有帮助哦!Account 帐Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计 External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润。
国际会计术语英汉对照
财会职位英语accounting assistant 会计助理accounting clerk 记帐员accounting manager 会计部经理accounting stall 会计部职员accounting supervisor 会计主管administration manager 行政经理administration staff 行政人员administrative assistant 行政助理administrative clerk 行政办事员advertising staff 广告工作人员adviser 法律参谋airlines sales representative 航空公司定座员airlines staff 航空公司职员application engineer 应用工程师assistant manager 副经理bond analyst 证券分析员bond trader 证券交易员business controller 业务主任business manager 业务经理buyer 采购员cashier 出纳员chemical engineer 化学工程师civil engineer 土木工程师clerk typist2021年会计实务英语指导：如何做开支预算Setting up a budget can be a daunting task. There is no reason to be intimidated by this pro cess. Once you have set up your budget you can easily see where your money is going and how much you have left to save and spend. Just follow these seven easy steps.建立预算让人心悸，但不能被困难吓倒。
[中英文对照]国际会计术语英汉对照A-Z
[中英文对照]国际会计术语英汉对照A-Z[中英文对照]国际会计术语英汉对照A-ZAccount 帐户Accounting equation 会计等式Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Articulation 勾稽关系Assets 资产Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Business entity 企业个体Capital stock 股本Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Corporation 公司Cost accounting 成本会计Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用External users 外部使用者Financial activities 筹资活动Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Financial statement 财务报表Generally accepted accounting principles 公认会计原则General-purpose information 通用目的'信息Going-concern assumption 持续经营假设Government Accounting Office 政府会计办公室Ine statement 损益表Inflation 通货膨涨Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Investing activities 投资活动Liabilities 负债Management accounting 管理会计Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Return of investment 投资回报Return on investment 投资报酬Revenue 收入Securities and Exchange mission 证券交易委员会Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Statement of cash flow 现金流量表Statement of financial position 财务状况表Stockholders 股东Stockholders' equity 股东权益Tax accounting 税务会计Window dressing 门面粉饰注：1.如果您还有上述没有列出的术语译文，请联系我们dvador@sina. 增加，谢谢。