《会计》词汇音标版

.常用词汇归纳总结 资产asset set负债liability lablti所有者权益equity ekwt金融资产financial asset fannl金融负债financial liability交易性金融资产tradable financial asset tredbl指定；指派designate deznet出售sales sel衍生金融工具derivative financial tools/instruments drvtvfannl tul nstrmnt 公允价值fair value f vlju当期损益profit or loss of current period交易费用transaction expense后续计量subsequent measurement资产负债表日balance sheet date持有至到期投资held to maturity investment到期日maturity date固定或可确定的fixed or could be determined有明确意图和能力clear intention and ability非衍生金融资产non-derivative financial asset公允价值变动fair value variation, change of fair value verien期限limitation市场利率market interest rate流动性需求fluid demand替代性投资机会substitutive investment opportunity投资回报率investment return ratio; return on investment（roi）发行人，证券发行者issuer摊余成本amortized cost实际利率法effective interest rate method可供出售金融资产financial asset available for sale; available for sale financial asset活跃市场active market外币foreign currency汇兑差额balance of exchange现金股利cash dividend k dividend接受投资者investee发放股利distribution of dividend重分类reclassify（名词）剩余（形容词）剩余的remainder剩余的remnant检查inspection计提、提取make provision减值准备impairment provision预计未来现金流量现值present value of expected future cash flow资产减值损失impairment loss of assets恢复recover信用评级credit rating债务人debtor转回reversal损失loss利得gain可供出售债务工具debt instruments available for sale可供出售权益工具equity instrument available for sale金融资产转移transferring financial assets终止确认derecognition固定资产fixed asset无形资产intangible asset预定可使用状态expected conditions for use运费freight装卸费loading fee归入relegate具有融资性质with financing nature实际上；生效in effect确定ascertain与有关pertinent to依照in accordance with直线法straight line method工作量法unit of production method双倍余额递减法double declining balance method年数总和法sum of the years digits method累计折旧accumulated depreciation后续支出subsequent expenditure更新改造transformation and renovation修理费用repair expenditure管理费用administrative expense销售费用selling expense研究阶段research stage开发阶段development stage摊销amortization确定determine投资性房地产investment property/real estates出租rent资本增值capital appreciation土地使用权land use right建筑物building存货inventory成本模式cost model公允价值模式fair value model会计政策变更changes in accounting policy转换；变换conversion可收回金额recoverable amount经济利益economic benefit减值测试impairment test公允价值fair value处置费用disposal expense现值present/current value净额net amount增量成本incremental cost搬运费carriage expense/truckage可销售状态marketable state所得税income tax折现率discount rate净现金流量net cash flow营业利润operating profit现金流出cash outflow使用寿命；使用期限useful life筹资活动financing activity通货膨胀率inflation rate内部转移价格internal transfer price账面价值carrying value减值损失impairment loss商誉goodwill合并；并购merger资产组asset group生产线production line业务种类business type决策decision making随意，任意at will总部资产headquarters assets分配；分摊apportion冲抵charge against与成比例；与相称in proportion to被作为；当做来看be treated as收入revenue费用expense利润profit让渡；转移transfer风险和报酬risk and reward有效的控制effective control over流入flow into现金折扣cash discount商业折扣trade/business discount销售折让sales allowances冲减；抵消offset/charge against资产负债表日后事项events after the balance sheet date销售退回sales return视同买断方式deemed as buy-outs收取手续费方式collecting commission expenses method委托代销商品goods in consignment sale委托方consignor受托方consignee代销清单consignment list分期收款销售商品installment sales退货可能性possibility of return退货期满maturity of return period售后回购交易sales and repurchase transaction提供劳务rendering services可靠地估计reliably estimate完工百分比法percentage-of-completion method结转carry forward奖励积分reward points递延收益deferred income兑换积分convert points建造合同construction contract合同收入contract revenue合同预计损失estimated loss of contract或有事项contingencies预计负债provision很可能probable结果outcome发生occurrence概率probability补偿金额compensation amount亏损合同onerous contract最低净成本lowest net cost处罚punish标的资产underlying assets债务重组debt restructuring货币性资产monetary assets非货币性资产non-monetary assets非货币性资产交换exchange of non-monetary assets补价boot应收账款accounts receivable应收票据notes receivable换出资产assets surrendered换入资产assets received相关税费relevant tax & expenses具有商业实质be of commercial nature债务人debtor债权人creditor清算；偿还liquidation本金principal重组债务的账面价值book value of debt to be reconstructed债务转为资本debt converted into capital面值par value实收资本paid-in capital资本公积capital reserve或有应付金额contingent payable或有应收金额contingent receivable借款费用borrowing cost资本化期间capitalization period开始资本化start capitalization暂停资本化suspend capitalization停止资本化cease capitalization非正常中断abnormally interrupt借款利息资本化金额capitalization amount of borrowing interest专门借款specific borrowing一般借款general borrowing利息费用interest expense利息收入interest income资产支出加权平均数weighted average of asset disbursements资本化率capitalization rate加权平均利率weighted average interest rate外币借款汇兑差额exchange difference of foreign currency borrowing权益结算的股份支付equity-settled share-based payment行权exercise the right等待期waiting period资产负债表日balance sheet date可行权权益工具vested equity instrument授予日grant date行权日vesting date现金结算的股份支付cash-settled share-based payment承担负债assume liability结算日settlement date集团股份支付group share-based payment结算企业settlement entity接受服务企业entity receiving service计税基础tax base可抵扣暂时性差异deductible temporary difference应纳税暂时性差异taxable temporary difference递延所得税负债deferred tax liability初始确认initial recognition会计利润accounting profit应纳税所得额taxable income税率tax rate递延所得税资产deferred tax asset未来期间future period企业合并business combination复核review所得税费用income tax expense外币交易foreign currency transaction即期汇率 spot exchange rate记账本位币functional currency即期汇率的近似汇率approximate exchange rate of spot exchange rate外币货币性项目foreign monetary item外币非货币性项目foreign non-monetary item历史成本historical cost未分配利润undistributed profits外币报表折算差额exchange difference in foreign currency financial statement会计政策accounting policy会计估计accounting estimate会计估计变更change of accounting estimate差错更正error correction追溯调整法retrospective adjustment method追溯重述法retrospective restatement method未来适用法prospective application method累积影响数cumulative amounts列报前期最早期初opening balance in previous period presentation财务报表financial statements疏忽oversight误解；曲解misinterpretation资产负债表日后事项event after the balance sheet date董事会board of directors资产负债表日后调整事项adjusting events after the balance sheet date资产负债表日后非调整事项non-adjusting events after the balance sheet date诉讼litigation/ lawsuit现时义务present obligation仲裁arbitration承诺commitment披露disclosure长期股权投资long-term equity investment初始计量initial measurement同一控制下企业合并business combination under the same control非同一控制下企业合并business combination not under the same control初始投资成本initial investment cost留存收益retained earnings成本法cost method投资方investor被投资单位investee共同控制joint control重大影响significant influence追加投资additional investment收回投资；撤资disinvestment投资收益investment income权益法equity method可辨认净资产identifiable net assets可归属的attributable净利润net profit净亏损net loss联营企业associated enterprise合营企业joint venture抵消offset未实现内部交易损益unrealized profit or loss of internal transaction其他权益变动changes in other equity合并方combining party被合并方combined party合并日combining date对价consideration直接相关费用direct relevant expense审计费用audit fee评估费用appraisal fee法律服务费用legal service fee债券bond手续费handling fee/ brokerage权益性证券溢价premium of equity security购买日acquisition/purchase date购买方acquirer被购买方acquiree合并成本consolidation cost以供参考；备案for reference其他综合收益other comprehensive income持续计算continuous calculation通过多次交换交易分步实现的企业合并business combination completed through multiple exchange transactions购买子公司少数股权acquisition of non-controlling interest in a subsidiary company不丧失控制权情况下处置部分对子公司投资disposal of partial interest in a subsidiary company without losing control丧失控制权情况下处置子公司的投资disposal of partial interest in a subsidiary company with losing control投资损失investment loss合并范围the scope of consolidation母公司parent company子公司subsidiary company会计账簿accounting book合并财务报表consolidated financial statement合并资产负债表consolidated statement of financial position 合并利润表consolidated income statement 合并现金流量表consolidated cash flow statement基本每股收益basic earnings per share归属于attributable to普通股股东ordinary shareholders发行在外普通股的加权平均数weighted average number of ordinary shares outstanding 稀释每股收益diluted earnings per share稀释性潜在普通股diluted potential ordinary shares可转换公司债券convertible corporate bonds公积金转增资本reserves transferred to share capital拆股share split并股share consolidation认股权证 share warrants股份期权share options股票股利share dividend dividend常用句型、连接词归纳总结1.常用句型总结The term refers tocould be categorized into（过去式）The purpose to is forExcept from2.常用连接词总结表包含关系的过渡词：Include,表举例说明的过渡词：such as表转折对比的过渡词：unless，however表结果的过渡词：then欢迎您下载我们的文档，后面内容直接删除就行资料可以编辑修改使用资料可以编辑修改使用致力于合同简历、论文写作、PPT设计、计划书、策划案、学习课件、各类模板等方方面面，打造全网一站式需求ppt课件设计制作,word文档制作,图文设计制作、发布广告等，公司秉着以优质的服务对待每一位客户，做到让客户满意！感谢您下载我们文档11.