会计专业基础英语

Accounting-1-Unit4AccountingPARTIFundamentalstoAccounting第一部分会计基本原理1.accounting[ə'kaʊntɪŋ]n.会计2.double-entrysystem复式记账法2-1Dr.(Debit)借记2-2Cr.(Credit)贷记3.accountingbasicassumption会计基本假设4.accountingentity会计主体5.goingconcern持续经营6.accountingperiods会计分期7.monetarymeasurement货币计量8.accountingbasis会计基础9.accrual[ə'krʊəl]basis权责发生制【讲解】accrualn.自然增长，权责发生制原则，应计项目accrualconcept应计概念accrue[ə'kruː]v.积累，自然增长或利益增加，产生10.accountingpolicies会计政策11.substanceoverform实质重于形式Accounting-2-12.accountingelements会计要素13.recognition[rekəg'nɪʃ(ə)n]n.确认13-1initialrecognition[rekəg'nɪʃ(ə)n]初始确认【讲解】recognize['rɛkəg'naɪz]v.确认14.measurement['meʒəm(ə)nt]n.计量14-1subsequent['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’sequity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.residualclaim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.Retainedearnings留存收益27.Sharepremium股本溢价Accounting-3-28.historicalcost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28-1replacement[rɪ'pleɪsm(ə)nt]cost重置成本29.BalanceSheet/StatementofFinancialPosition资产负债表29-1IncomeStatement利润表29-2CashFlowStatement现金流量表29-3Statementofchangesinowners’equity(orshareholders’equity)所有者权益（股东权益）变动表29-4notes[nəʊts]n.附注PARTIIFinancialAssets*第二部分金融资产*30.financialassets金融资产e.g.AfinancialinstrumentisanycontractthatgivesrisetoafinancialassetofAccounting-4-oneenterpriseandafinancialliabilityorequityinstrumentofanotherenterprise.【讲解】giveriseto引起，导致31.cashonhand库存现金32.bankdeposits[dɪ'pɒzɪt]银行存款33.A/R,accountreceivable应收账款34.notesreceivable应收票据35.othersreceivable其他应收款项36.equityinvestment股权投资37.bondinvestment债券投资38.derivativefinancialinstrument衍生金融工具39.activemarket活跃市场40.quotation[kwə(ʊ)'teɪʃ(ə)n]n.报价41.financialassetsatfairvaluethroughprofitorloss以公允价值计量且其变动计入当期损益的金融资产41-1thosedesignatedasatfairvaluethroughprofitorloss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41-2financialassetsheldfortrading交易性金融资产42.financialliability金融负债43.transactioncosts交易费用43-1incrementalexternalcost新增的外部费用【讲解】incremental[ɪnkrə'məntl]adj.增量的,增值的Accounting-5-44.cashdividenddeclaredbutnotdistributed已宣告但尚未发放的现金股利投资收益45.profitandlossarisingfromfairvaluechanges公允价值变动损益46.Held-to-maturityinvestments持有至到期投资47.amortizedcost摊余成本【讲解】amortized[ə'mɔ:taizd]adj.分期偿还的,已摊销的48.effectiveinterestrate实际利率49.loan[ləʊn]n.贷款50.receivables[ri'si:vəblz]n.应收账款51.available-for-salefinancialassets可供出售金融资产52.impairmentoffinancialassets金融资产减值52-1impairmentlossoffinancialassets金融资产减值损失53.transferoffinancialassets金融资产转移53-1transferofthefinancialassetinitsentirety金融资产整体转移53-2transferofapartofthefinancialasset金融资产部分转移54.derecognition[diː'rekəg'nɪʃən]n.终止确认，撤销承认Accounting-6-54-1derecognize[diː'rekəgnaɪz]v.撤销承认e.g.Anenterpriseshallderecognizeafinancialliability(orpartofit)onlywhentheunderlyingpresentobligation(orpartofit)isdischarged/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PARTIIIInventory第三部分存货55.inventory['ɪnv(ə)nt(ə)rɪ]n.存货56.finishedgoods产成品57.WIP,workinprogress在产品58.rawmaterials原材料59.semi-finishedgoods半成品60.merchandize[diː'rekəgnaɪz]n.商品61.costofinventory存货成本62.costofpurchase采购成本63.costofconversion[kən'vɜːʃ(ə)n]加工成本64.productionoverhead制造费用Accounting-7-65.storage['stɔːrɪdʒ]costs仓储成本66.FIFOmethod,firstinfirstoutmethod先进先出法67.provisionforimpairmentofinventory存货跌价准备67-1reverseofprovisionforimpairmentofinventory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,netrealizable['rilaɪzəbl]value可变现净值69.lossofinventoriesdiscoveredinaninventorycounting存货盘亏70.lossesordamagesofinventories存货损毁PARTIVLong-termEquityInvestments*第四部分长期股权投资*71.long-termequityinvestments长期股权投资72.businesscombination企业合并73.jointlycontrolledenterprise/jointventure合营企业74.equitysecurities权益性证券75.ownershiplevel所有权比例76.affiliatedcompanies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.jointcontrol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Accounting-8-81.costmethod成本法82.non-cashassets非现金资产83.initialinvestmentcost初始投资成本84.bookvalue账面价值85.long-termequityinvestmentacquiredbypayingcash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-termequityinvestmentacquiredbytheissueofequitysecurities以发行权益性证券方式取得的长期股权投资87.reliablemeasurement/bereliablymeasured可靠计量88.fairvalueofidentifiablenetassets可辨认净资产公允价值89.disposal[dis'pəuzəl]oflong-termequityinvestment长期股权投资的处置PARTVNon-CurrentAssets第五部分固定资产90.fixedassets固定资产91.usefullife/servicelife使用寿命92.tangibleassets有形资产93.purchasedfixedassets外购固定资产Accounting-9-94.self-constructedfixedasset自行建造95.lumpsumpayment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.deliverycost运输费【讲解】delivery[dɪ'lɪv(ə)rɪ]n.交付，交货，递送97.handlingcosts装卸费【讲解】handling['hændlɪŋ]n.处理adj.操作的98.installationcosts安装费【讲解】installation[ɪnstə'leɪʃ(ə)n]n.安装，装置，就职99.packingcharges包装费100.professionalfees专业人员服务费101.costsofabandoningtheassetattheen