会计中英文词汇对照(2018新准则)

基本词汇库存现金Cashonhand银行存款Bankdeposit应收账款Accountsreceivable预收账款Advancefromcustomers应收利息Interestreceivable应收股利Dividendreceivable应收票据Notesreceivable其他应收款Otherreceivables坏账准备Baddebtprovision存货Inventory存货跌价准备Provisionfordeclineinvalueofinventories合同资产Contractasset固定资产Fixedassets固定资产减值准备Provisionforimpairmentoffixedassets在建工程Constructioninprogress累计折旧Accumulateddepreciation固定资产清理Disposaloffixedassets投资性房地产Investmentproperty债权投资Debtinvestment其他债权投资Otherdebtinvestment交易性金融资产Held-for-tradingfinancialassets其他权益工具投资Otherequityinstrumentinvestment长期股权投资Long-termequityinvestment长期应收款Long-termreceivable递延所得税资产Deferredtaxassets持有待售资产/处置组Assets(ordisposalgroups)heldforsale应付账款Accountspayable预付账款Prepaidaccounts应付职工薪酬Employeecompensationpayable应付利息Interestpayable应交税费Taxespayable其他应付款Otherpayables合同负债Contractliability短期借款Short-termloans长期借款Long-termloans应付债券Bondpayable可转换公司债券Convertiblebond长期应付款Long-termpayable递延所得税负债Deferredtaxliabilities实收资本Paid-incapital股本Sharecapital股份期权Shareoptions股本/资本溢价Share/Capitalpremium资本公积Capitalreserve其他资本公积Othercapitalreserve盈余公积Surplusreserve其他综合收益Othercomprehensiveincome营业收入Revenue营业成本Costofgoodssold税金及附加Taxesandsurcharges营业利润Operatingprofit财务费用Financialexpenses销售费用Sellingexpenses管理费用Generalandadministrativeexpenses其他收益Otherincome营业外收入Non-operatingincome营业外支出Non-operatingexpenses所得税费用Incometax净利润Netprofit利润分配Profitappropriation法定盈余公积Statutorysurplusreserve任意盈余公积Discretionarysurplusreserve未分配利润Undistributedprofit基本每股收益Basicearningspershare稀释每股收益Dilutedearningspershare预计负债Estimatedliabilities或有负债Contingentliabilities经营租赁Operatinglease融资租赁Financinglease承租人Lessee出租人Lessor租赁收入Rentalincome未实现融资收益Unrealizedfinancingincome未确认融资费用Unsettledfinancingexpenses记账本位币Functionalcurrency会计估计Accountingestimates会计差错更正Correctionofaccountingerrors货币计量Currencymeasurement调整事项Adjustingevents非调整事项Non-adjustingevents追溯调整Retrospectiveadjustments年初余额Balanceatthebeginningofyear年末余额Balanceattheyearend持续经营Goingconcern终止经营discontinuedoperations资本化Capitalization/Capitalized债务重组Debtrestructuring披露Disclosure分部报告Segmentreporting关联交易Relatedpartytransactions计税基础Taxbasis暂时性差异Temporarydifferences递延收益Deferredincome资产减值ImpairmentofAssets当企业资产的可收回金额低于其账面价值时，即表明资产发生了减值，企业应当确认资产减值损失，并把资产的账面价值减记至可收回金额。Anassetmaybeimpairedwhenitsrecoverableamountislowerthanitscarryingamount.Anentityshouldrecognizeanimpairmentlossanddecreasethecarryingamountoftheassetstoitsrecoverableamount.企业在资产负债表日应当判断资产是否存在可能发生减值的迹象。Onthebalancesheetdate,anentityisrequiredtoassesswhetherthereisanyindicationthatanassetmaybeimpaired.因企业合并所形成的商誉和使用寿命不确定的无形资产，无论是否存在减值迹象，每年都应当进行减值测试。Impairmenttestisrequiredannuallywhetherornotthereisanyindicationthatitmaybeimpaired:goodwillacquiredinabusinesscombination,andanintangibleassetwithanindefiniteusefullife.资产可收回金额的估计，应当根据其公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。Therecoverableamountofanassetisdeterminedasthehigherofanasset'sfairvaluelesscostsofdisposalandthepresentvalueofthefuturecashflowsexpectedtobederivedfromanasset.有迹象表明一项资产可能发生减值的，企业应当以单项资产为基础估计其可收回金额。企业难以对单项资产的可收回金额进行估计的，应当以该资产所属的资产组为基础确定资产组的可收回金额。Ifthereisanindicationthatanassetmaybeimpaired,anentityshoulddeterminetherecoverableamountfortheindividualasset.Ifitisnotpossibletodeterminetherecoverableamountfortheindividualasset,thendeterminerecoverableamountfortheasset'scash-generatingunit.收入确认五步法Five-StepRevenueRecognitionModel1.识别与客户订立的合同Identifythecontract(s)withacustomer企业与客户之间的合同需同时满足下列条件：Acontractwithacustomershouldmeetallthefollowingconditions:合同各方已批准该合同并承诺将履行各自义务；thecontracthasbeenapprovedbythepartiestothecontract;该合同明确了合同各方与所转让的商品（或提供的服务）相关的权利和义务；eachparty’srightsinrelationtothegoodsorservicestobetransferredcanbeidentified;该合同有明确的与所转让的商品（或提供的服务）相关的支付条款；thepaymenttermsforthegoodsorservicestobetransferredcanbeidentified;该合同具有商业实质；thecontracthascommercialsubstance;and企业因向客户转让商品而有权取得的对价很可能收回。itisprobablethattheconsiderationtowhichtheentityisentitledtoinexchangeforthegoodsorserviceswillbecollected.2.识别合同中的单项履约义务Identifytheperformanceobligationsinthecontract一项可明确区分的商品或服务；或一系列实质相同且转让模式相同的、可明确区分商品或服务。Agoodorservice(orbundleofgoodsorservices)thatisdistinct;oraseriesofdistinctgoodsorservicesthataresubstantiallythesameandthathavethesamepatternoftransfertothecustomer.3.确定交易价格Determinethetransactionprice包含可变对价的交易价格，应当不超过在相关不确定性消除时，累计已确认的收入极可能不会发生重大转回的金额。Variableconsiderationisonlyincludedinthetransactionpriceif,andtotheextentthat,itishighlyprobablethatitsinclusionwillnotresultinasignificantrevenuereversalinthefuturewhentheuncertaintyhasbeensubsequentlyresolved.4.将交易价格分摊至各单项履约义务Allocatethetransactionpricetotheperformanceobligationsinthecontract当合同中包含多项履约义务时，企业应当按照各单项履约义务所承诺商品的单独售价的相对比例，将交易价格分摊至各单项履约义务。Whereacontracthasmultipleperformanceobligations,anentitywillallocatethetransactionpricetotheperformanceobligationsinthecontractbyreferencetotheirrelativestandalonesellingprices.5.履行各单项履约义务时确认收入Recognizerevenuewhen(oras)theentitysatisfiesaperformanceobligation满足下列条件之一的，属于在某一时段内履行的履约义务：Anentityrecognizesrevenueovertimeifoneofthefollowingcriteriaismet:客户在企业履约的同时即取得并消耗企业履约所带来的经济利益；thecustomersimulta