英汉国际会计准则词汇表

ABCDEFGHIJKLMNOPQRSTUVWXYZagroupofenterprises企业集团acceleratingdividend加速股利accountingassumption会计假设accountingestimates会计估计accountingfor会计处理，会计核算accountingincome会计收益accountingperiod会计期间accountingpolicies会计政策accountingprofit会计利润accountingtreatment会计处理accrual应计accrualbasis权责发生制，应计制accrualforemployee应计雇员费用accruedliabilities应计负债accumulatedamortization累计摊销额accumulatedexchangedifference累计汇兑差额accumulatedprofitsorlosses累计损益accumulatingcompensatedabsences累计带薪缺勤acquiree被购方acquirer购买方acquisition购买，收买，购并acquisitionfee购买费用activemarket活跃市场actualrate实际汇率actuarialassumptions精算假设actuarialgainsandlosses精算损益acruarialpresentvalueofpromisedbenefits承诺福利的精算现值actuarialpresentvalueofpromisedretirementbenefit承诺退休福利的精算现值actuarialreport精算报告actuarialtechnique精算技术actuarialvaluation精算估价actuary精算师additional追加的，额外的additionalconsideration额外对价administrativeexpenses行政费用advance预收款，预付款aggregate加总，汇总，总计aggregatevalue加总价值allocate分配，分摊allowance备抵，折让allowedalternativetreatment允许选用的处理方法amortization摊销amortizationmethod摊销方法amortizationperiod摊销期amortizedcost摊余成本amount金额amountrecoverable可收回金额，可补偿金额ancillarycosts辅助费用annualreport年度报告，年报anticipatedfutuertransactions预期未来交易anti-dilutive反稀释appropriation分配，分拨arm'slengthtransaction正常交易，公平交易askingprice要价assess评价，评估asset资产assignment产权转让associate联营企业attributable归属于authorisedforissue批准报出available-for-sale可供出售的averagecarryingamount平均账面金额averagerate平均汇率Abalancebetweenbenefitandcost收益与成本的平衡balancesheet资产负债表balancesheetrate资产负债表日balancesheetliabilitymethod资产负债表负债法bankoverdrafts银行透支basicearningspershare基本每股收益beginningoftheperiod期初benchmarktreatments基准处理方法beneficiary受益方bestestimate最佳估计bidbonds投标保函bidprice出价bills票据bindingsaleagreement约束性销售协议boardofdirectors董事会bonus奖金，红利bonusissue红股bonusplan奖金计划borrowingaggreements借款协议borrowingcost借款费用bottom-uptest自下而上测试branch分支机构brokerage经纪人佣金，经纪人业务businesscombination企业合并businesscombinationwhichisanacquisition购买式企业合并businesssegment业务分部buyback回购buyingsegment采购分部calloption看涨期权，买入期权callable可赎回的callabledebt可赎回债券cap（利率）上限capital资本capitalapproach资本法capitalassetpricingmodel资本资产定价模型capitalcommitment资本承诺capitalcontributions资本投入capitalgain资本利得capitalmaintenance资本保全capitaltrasactions资本交易capitalisation资本化capitalizationissues资本化发行capitalizationrate资本化比率carryforward结转后期carryforwardofunusedtaxcredit未利用的税款抵扣结转后期carryforwardofunusedtaxlosses未利用的可抵扣（应税利润额的）亏损结转后期carryingamount账面金额carryingbackataxloss可抵扣（应税利润额的）亏损抵前cash现金cashbasis收付实现制cashequivalents现金等价物cashflow现金流量cashflowrisk现金流量风险cashflowstatements现金流量表cashgeneratingunit现金产出单元cashinbanks银行存款BCcashinflow现金流入cashonhand库存现金cashoutflow现金流出certificatesofdeposit存单changesinaccountingpolicies会计政策变更changesinfinancialposition财务状况变动chargeagainst借记，计入chiefexecutiveofficer首席执行官，行政总裁，总经理classofassets资产类别classification归类，分类clearinghouse清算所closingrate期末汇率collateral抵押品collateralisedborrowing抵押借款collectability可回收性collectioncost收账费用combinationofshares并股combine合并combinedentity合并实体combinedresult合并经营成果combiningandsegmentingconstructioncontract合并和分立的建造合同combiningenterprise参与合并的企业commission佣金commitment承诺commitmentfee承诺费，承约费commoditycontract商品合同commodityfuturecontract商品期货合同cmmodity-basedcontract以商品为基础的合同commonshare普通股comparability可比性comparableunconrolledpricemethod不加控制的可比价格法comparativeperiod比较期间compensatedabsences带薪缺勤compensation补偿，报酬compoundinstrument复合金融工具computersoftware计算机软件concentrationofcreditrisk信用风险集中consideration对价consistency一致性consolidatedbalancesheet合并资产负债表consolidatedfinancialstatements合并财务报表consolidatedgroup合并集团consolidatedincomestatement合并收益表consolidation合并consolidationofshares并股consolidationprocedure合并程序constantrateofreturn固定回报率constructioncontract建造合同constructionoverhead施工间接费用constructiveobligation推定义务consumable易耗品contingencies或有事项contingentasset或有资产contingentcommitments或有承诺contingentgains或有利得contingentliabilities或有负债contingentlosses或有损失contingentrental或有租金contingentlyissuableshares或有可发行股contract合同，合约contractor承包商contractualobligation合同义务contractualprovision合同条款contractualright合同权利contribute注资，出资contribution出资，提存金control控制convention惯例conversionoption转换期权conversionright转换权convert转换convertible可转换convertiblebonds可转换债券copyright版权corporateassets总部资产corridor区间cost成本costmethod成本法costofacquisition购买成本，收买成本，购并成本costofaninvestment投资成本costofconversion加工成本，转换成本costofdisposal处置成本costofgoodssold销售成本costofinventories存货成本costoflabor人工成本costofpurchase采购成本costofsales销售成本costofsalesmethod销售成本法costrecoveryapproach成本回收法costsaving成本节省cost-pluscontract成本加成合同cost-plusmethod成本加成法costsofacquisition购买成本costsofmaterial材料成本costsofregistering注册费用coststocomplete完工尚未发生的成本counterparty对应方credit贷记，贷项creditfacilities信用便利creditrisk信用风险creditterm赊销期限creditor债权人creditworthiness信用可靠度cumulativepreferencedividends累积优先股股利cunulativepreferredshare累积优先股currencyrisk货币风险currencyswap货币互换currencytraslationdifferences货币折算差额cunrrentandexpectedprofitabilty当期和预期获利能力currentassets流动资产currentcost现行成本currentcostapproach现行成本法currentcostfinancialstatements现行成本财务报表currentinterestrate现行利率currentinvestments短期投资currentliabilities流动负债currentperiod当期currentsalaryapproch当期工资法currentservicecost当期服务成本currenttax当期税金curtailment缩减custo