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Unit 4 AccountingPART I Fundamentals to Accounting第一部分 会计基本原理1.accounting kantn. 会计2.double-entry system 复式记账法2-1 Dr.(Debit) 借记2-2 Cr.(Credit) 贷记3.accounting basic assumption 会计基本假设4.accounting entity 会计主体5.going concern 持续经营6.accounting periods 会计分期7.monetary measurement 货币计量8.accounting basis 会计基础9.accrual krl basis 权责发生制【讲解】accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念accrue kru v. 积累，自然增长或利益增加，产生10.accounting policies 会计政策11.substance over form 实质重于形式12.accounting elements 会计要素13.recognition rekgn()n n. 确认13-1 initial recognition rekgn()n 初始确认【讲解】recognize rkgnaz v. 确认14.measurement mem()nt n. 计量14-1 subsequent sbskw()nt measurement 后续计量15.asset set n. 资产16.liability lablt n. 负债17.owners equity 所有者权益18.shareholders equity股东权益19.expense kspens; ek- n. 费用20.profit prft n. 利润21.residual rzdjl equity 剩余权益22.residual claim 剩余索取权23.capital kpt()l n. 资本24.gains einz n. 利得25.loss ls n. 损失26.Retained earnings 留存收益27.Share premium股本溢价28.historical cost 历史成本【讲解】historical hstrk()l adj. 历史的,历史上的historic hstrk adj. 有历史意义的,历史上著名的28-1 replacement rplesm()nt cost 重置成本29.Balance Sheet/Statement of Financial Position 资产负债表29-1 Income Statement 利润表29-2 Cash Flow Statement 现金流量表29-3 Statement of changes in ownersequity (or shareholdersequity) 所有者权益（股东权益）变动表29-4 notes nts n. 附注PART II Financial Assets*第二部分 金融资产*30.financial assets 金融资产e.g. A financial instrument is any contract that gives rise to a financial asset of one enterprise and a financial liability or equity instrument of another enterprise.【讲解】give rise to 引起，导致31.cash on hand 库存现金32.bank deposits dpzt 银行存款33.A/R, account receivable应收账款34.notes receivable 应收票据35.others receivable 其他应收款项36.equity investment 股权投资37.bond investment 债券投资38.derivative financial instrument 衍生金融工具39.active market 活跃市场40.quotation kw()te()nn. 报价41.financial assets at fair value through profit or loss 以公允价值计量且其变动计入当期损益的金融资产41-1 those designated as at fair value through profit or loss 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41-2 financial assets held for trading 交易性金融资产42.financial liability 金融负债43.transaction costs 交易费用43-1 incremental external cost 新增的外部费用【讲解】incremental nkrmntl adj. 增量的,增值的44.cash dividend declared but not distributed 已宣告但尚未发放的现金股利投资收益45.profit and loss arising from fair value changes 公允价值变动损益46.Held-to-maturity investments 持有至到期投资47.amortized cost 摊余成本【讲解】amortized m:taizd adj. 分期偿还的,已摊销的48.effective interest rate 实际利率49.loan ln n. 贷款50.receivables risi:vblz n. 应收账款51.available-for-sale financial assets 可供出售金融资产52.impairment of financial assets 金融资产减值52-1 impairment loss of financial assets 金融资产减值损失53.transfer of financial assets 金融资产转移53-1 transfer of the financial asset in its entirety 金融资产整体转移53-2 transfer of a part of the financial asset 金融资产部分转移54.derecognition direkgnn n. 终止确认，撤销承认54-1 derecognize direkgnaz v. 撤销承认e.g. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or part of it) is discharged/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 dstd n. 排放，卸货，解雇 v. 解雇，写下，免除（3）cancel kns()l n. n.取消 v. 取消，删去PART III Inventory第三部分 存货55.inventory nv()nt()r n. 存货56.finished goods 产成品57.WIP, work in progress 在产品58.raw materials 原材料59.semi-finished goods 半成品60.merchandize direkgnaz n. 商品61.cost of inventory 存货成本62.cost of purchase 采购成本63.cost of conversion knv()n加工成本64.production overhead 制造费用65.storage strd costs 仓储成本66.FIFO method, first in first out method 先进先出法67.provision for impairment of inventory 存货跌价准备67-1 reverse of provision for impairment of inventory 存货跌价准备转回【讲解】reverse rvs 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, net realizable rilazblvalue 可变现净值69.loss of inventories discovered in an inventory counting 存货盘亏70.losses or damages of inventories 存货损毁PART IV Long-term Equity Investments*第四部分 长期股权投资*71.long-term equity investments 长期股权投资72.business combination 企业合并73.jointly controlled enterprise/joint venture 合营企业74.equity securities权益性证券75.ownership level所有权比例76.affiliated companies 关联公司【讲解】affiliate flet n. 联号，隶属的机构 v. 使附属，接纳，加入，发生联系77.associateset; -set n.联营企业78.joint control 共同控制79.significant sgnfk()nt influence nflns 重大影响80.investee in,vesti n. 被投资企业81.cost method 成本法82.non-cash assets非现金资产83.initial investment cost 初始投资成本84.book value账面价值85.long-term equity investment acquired by paying cash 以支付现金取得的长期股权投资【讲解】acquire kwa v. 获得，取得，学到86.long-term equity investment acquired by the issue of equity securities 以发行权益性证券方式取得的长期股权投资87.reliable measurement/ be reliably measured 可靠计量88.fair value of identifiable net assets 可辨认净资产公允价值89.disposal dispuzl of long-term equity investment 长期股权投资的处置PART V Non-Current Assets第五部分 固定资产90.fixed assets固定资产91.useful life/service life 使用寿命92.tangible assets 有形资产93.purchased fixed assets 外购固定资产94.self-constructed fixed asset 自行建造95.lump sum payment 整笔付款，一次总付，一次总算【讲解】lump lmp n. 块，块状 adj. 成团的，总共的 v. 混在一起，使成块状96.delivery cost 运输费【讲解】delivery dlv()r n. 交付，交货，递送97.handling costs 装卸费【讲解】handling hndl n. 处理 adj. 操作的98.installation costs 安装费【讲解】installation nstle()nn. 安装，装置，就职99.packing charges 包装费100.professional fees 专业人员服务费101.costs of abandoning the asset at the end of its use 弃置费用【讲解】abandon bnd()n v. 遗弃，放弃102.depreciation d,prie()n; -se- n. 折旧102-1 accumulated depreciation 累计折旧102-2 original cost原值103.estimated net residual value 预计净残值104.depreciable amount 应计折旧额105.provision for impairment 减值准备106.non-physical deterioration 无形损耗【讲解】deterioration di,tirirein n. 恶化，退化106-1 physical wear and tear 有形损耗【讲解】（1）wear n. 穿着，磨损，耐久性 v. 穿着，用旧，耗损（2）tear n. 眼泪，（撕破的）洞或裂缝，撕扯107.depreciation rate 折旧率108.depreciation method 折旧方法e.g. A change in the useful life or estimated net residual value of a fixed asset or the depreciation method used shall be accounted for a change in an accounting estimate.【译】固定资产使用寿命、预计净残值和折旧方法的改变应当作为会计估计变更。108-1 straight-line method 年限平均法108-2 units of production method 工作量法108-3 the double declining balance method 双倍余额递减法108-4 the sum-of-the-years-digits method 年数总和法108-5 accelerated depreciation 加速折旧109.subsequent expenditure 后续支出110.disposal of fixed assets 固定资产处置111.losses of fixed assets discovered in an asset count 固定资产盘亏PART VI Intangible Assets第六部分 无形资产112.intangible assets 无形资产113.expenditure on research and development (R&D) 研究开发费用114.self-generated goodwill 自创商誉115.amortization of intangible assets 无形资产摊销116.intangible assets with uncertain useful life 使用寿命不确定的无形资产116-1 indefinite ndefnt useful life 不确定的使用寿命116-2 finite useful life 有限的使用寿命【讲解】finitefanat adj. 有限的，限定的 n. 有限之物117.disposal of intangible assets 无形资产的处置118.sales of intangible assets 无形资产出售119.retirements of intangible asset 无形资产的报废PART VII Investment Property第七部分 投资性房地产120.investment Property 投资性房地产121.a land use right that is leased out 已出租的土地使用权【讲解】（1）land use right 土地使用权（2）lease out 出租121-1 a building that is leased out 已出租的建筑物122.a land use right held for transfer upon capital appreciation 持有并准备增值后转让的土地使用权123.owner-occupied property 自用房地产【讲解】occupy kjpa v. 占据，占领，占有124.property held as inventories 作为存货的房地产125.purchased investment property 外购投资性房地产125-1 self-constructed investment property 自行建造投资性房地产126.cost model for subsequent measurement of investment property 采用成本模式进行后续计量的投资性房地产126-1 fair value model for subsequent measurement of investment property采用公允价值模式进行后续计量的投资性房地产【讲解】subsequent sbskw()ntadj. 后来的，随后的e.g. For investment property accounted for using the fair value model, a change from the fair value model to the cost model is not permitted.127.transfer trnsf; trns-; -nz-n. 转换128.date of transfer 转换日e.g. For a transfer from investment property carried at the fair value model to owner-occupied property, its fair value at the date of transfer is regarded as the carrying amount of the owner-occupied property. The difference between the fair value and the original carrying amount is recognized in profit or loss for the current period.【译】采用公允价值模式计量的投资性房地产转换为自用房地产时，应当以其转换当日的公允价值作为自用房地产的账面价值，公允价值与原账面价值的差额计入当期损益。PART VIII Impairment of Assets*第八部分 资产减值*129.impairment of assets 资产减值【讲解】impairment mprmnt n. 损害，伤害129-1 impairment loss for an asset 资产减值损失129-2 recognizing an impairment loss for an asset 资产减值损失的确认130.recoverable amount 可收回金额【讲解】recoverable rkvrbladj. 可收回的，可补偿的，可恢复的130-1 measuring recoverable amount of an asset 资产可回收金额的计量e.g. The recoverable amount of an asset is the higher of its fair value less costs to sell and the present value of the future cash flows expected to be derived from the asset.【译】可收回金额应当根据资产的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。131.indicators of assets impairment 资产减值的迹象【讲解】indicator ndketn. 指标，指示器131-1 testing of assets impairment 资产减值的测试132.internal transferring price 内部转移价格133.asset group 资产组134.impairment testing for corporate assets/to test corporate assets for impairment 总部资产的减值测试134-1 corporate assets 总部资产135.goodwill/business reputation 商誉e.g. Where the recoverable amount of an asset group or a set of asset groups is less than its carrying amount (that carrying amount shall include the allocated portion of any goodwill and corporate asset, if goodwill and corporate asset are allocated to that asset group or set of asset groups), impairment loss shall be recognized accordingly.【译】资产组或者资产组组合的可收回金额低于其账面价值的（总部资产和商誉分摊至某资产组或者资产组组合的，该资产组或者资产组组合的账面价值应当包括相关总部资产和商誉的分摊额），应当确认相应的减值损失。136.carrying amount 账面价值e.g. The carrying amount of an impaired asset shall not be reduced to an amount below the highest of the three items below: (i) its fair value less costs to sell (if determinable); (ii) its present value of future cash flows (if determinable); and (iii) zero.【译】抵减后的各资产的账面价值不得低于以下三者之中最高者：该资产的公允减值减去处置费用后的净额（如可确定的）、该资产预计未来现金流量的现值（如可确定的）和零。137.an arms length transaction 公平交易138.projection prdek()n of cash flows 现金流预计139.provision for impairment loss of the asset 资产减值损失计提【讲解】provision prv()n n. 准备，条款，规定，供应，（会计上）预计负债PART IX Liabilities & Equities第九部分 负债和所有者权益140.current liability 流动负债141.non-current liability 非流动负债142.short-term loan 短期借款142-1 long-term loan 长期借款143.accounts payable and receipts in advance 应付及预收款项【讲解】receipt rsitn. 收到143-1 notes payable 应付票据143-2 debenture payables 应付债券143-3 current portion of non-current liability 一年内到期的非流动负债【讲解】portion p()n n. 部分，一份 v.分配，给嫁妆143-4 interest payable 应付利息143-5 dividend payable 应付股利144.tax payable 应交税费145.employee benefits payable 应付职工薪酬146.other payables 其他应付款147.long-term payables 长期应付款148.deferred tax liabilities 递延所得税负债149.purchase assets by deferred payment with the substance of financing 具有融资性质的眼前付款购买资产150.equity instrument 权益工具151.paid-in capital (or share capital) 实收资本（或股本）【讲解】paid-inpeidin adj. （会费、税款等）已缴纳的152.capital reserves 资本公积153.surplus spls reserves 盈余公积154.unappropriated profit 未分配利润155.minority interests 少数股东权益156.non-derivative financial instrument 非衍生金融工具157.hybrid instrument 混合工具【讲解】hybrid habrd n. 混合物，杂种，混血儿 adj. 混合的，杂种的158.issue at premium 溢价发行158-1 issue at discount 折价发行158-2 issue at par 面值发行159.treasury shares库存股【讲解】treasury tre()r n. 国库，金库，财政部(若T为大写一般指的是美国的财政部门。)PART X Revenue, Expense and Profit*第十部分 收入，费用和利润*160.revenue revnju n. 收入（辨析：income意为收益，gains则通常指资本利得，因此这三种表达收入的关系为：income = revenue + gains）e.g. The amount of revenue arising from the sale of goods shall be determined in accordance with the consideration received or receivable from the buyer under contract or agreement is not fair.【译】企业应当按照从购货方己收或应收的合同或协议价款确定商品销售收入金额，己收或应收的合同或协议价款显失公允的除外。160-1 revenue from the sale of goods 销售商品收入160-2 revenue from the rendering of services 提供劳务收入【讲解】render rend v. 提出，致使，给予补偿 n. 交纳，打底，粉刷160-3 revenue arising from the use by others of enterprise assets 让渡资产使用权收入161.cash discount现金折扣161-1 trade discount商业折扣161-2 sales allowancelans 销售折让162.sales return 销售退回163.sales by installments with the substance of financing 具有融资性质的分期收款销售商品164.consignment sales 委托代销【讲解】consignment knsanm()nt n. 委托，运送，托运165.delivery of payment in advance 预售款销售166.installment sales 分期收款销售167.collection with acceptance托收承付168.sales attached return conditions 附有销售退回条件的商品销售169.sales and repurchase ri:p:ts 售后回购170.sales and leaseback li:sbk售后租回171.sales by old for new services 以旧换新销售172.award customers bonus points 授予客户奖励积分【讲解】（1）award wd v. 授予，判定 n. 奖品，判决（2）bonus bnsn. 奖金，红利，额外津贴173.percentage psentd of completion method 完工百分比法174.BOT, building, operation and transfer 建设经营移交方式175.public infrastructure construction 公共基础设施建设176.construction knstrk()n contract 建造合同176-1 revenue from construction contract 建造合同收入177.fixed price contract 固定造价合同177-1 cost plus contract 成本加成合同178.segmenting and combining of construction contract 建筑合同的分立与合并179.construction of additional assets 追加资产的建造180.incentive payments 奖励款 【讲解】incentive nsentvadj. 刺激的，激励的 n. 动机，刺激180-1 claim 索赔款181.the proportion that actual contract costs incurred to date bear to the estimated total contract costs 根据累计实际发生的合同成本占合同预计总成本的比例确定【讲解】（1）proportion prp()n n. 比例，部分，面积 v. 使成比例，使均衡（2）incur nk v. 招致，引发，蒙受181-1 the proportion that completed contract work bears to the estimated total contract work 根据已经完成的合同工作量占合同预计总工作量的比例确定【讲解】bear be v. 具有 (相似之处或关系)181-2 surveys sve of the work performed 根据实际测定的完工进度确定182.finance costs 财务费用183.prime operating revenue 主营业务收入183-1 Non-operating revenue营业外收入183-2 Non-operating expenses营业外支出PART XI Financial Reports第十一部分 财务报告184.financial reporting 财务报告184-1 interim financial statements 中期财务报表184-2 annual financial statements 年度财务报表184-3 individual financial statements/respective rspektv financial statements 个别财务报表184-4 consolidated financial statements 合并财务报表【讲解】consolidate knsldet v. 巩固，使固定，合并185.offset mutually 相互抵消186.mutual offset not allowed 不得相互抵消187.reporting period 报告期间188.cash flows from operating activities 经营活动产生的现金流量188-1 cash flows from investing activities 投资活动产生的现金流量188-2 cash flows from financing activities 筹资活动产生的现金流量189.direct method 直接法189-1 indirect method 间接法190.other comprehensive income 其他综合收益【讲解】comprehensive kmprhensv adj. 综合的，广泛的，有理解力的 n.专业综合测验191.cumulative effect of changes in accounting policies and corrections of errors 会计政策变更和差错更正的累积影响金额【讲解】cumulative kjumjltv adj. 累积的，积累的192.capital contributions by owners and profit distributions to owners 所有者投入资本和向所有者分配利润193.items of gains and losses recognized directly in owners equity and the total of these items 直接计入所有者权益的利得和损失项目及其总额194.segment reporting 分部报告【讲解】segment segm()nt n. 段，部分 v. 分割195.identification of business segment 经营分部的认定196.disclosure for related party 关联方披露196-1 disclosure for financial instrument 金融工具的披露PART XII Contingencies第十二部分 或有事项197.contingency kntnd()ns n. 或有事项198.pending litigation or pending arbitration 未决诉讼或未决仲裁【讲解】（1）pending pend adj. 未决定的,行将发生的 prep. 在期间，直到时为止（2）litigation ltge()n n. 诉讼，起诉（3）arbitration btre()n n. 仲裁；公断199.debt guarantee 债务担保【讲解】guarantee gr()nti n. 保证，担保，保证人，保证书，抵押品 v. 保证，担保200.product quality warrants 产品质量保证【讲解】warrant wr()nt n. 根据，证明，正当理由，认股权证，权证 v. 保证，担保，批准201.onerous contract 亏损合同【讲解】onerous n()rs; n- adj. 繁重的，麻烦的，负有义务的，负有法律责任的201-1 executory contract 待执行合同【讲解】executory zekjtr adj. 实施中的，未生效的，行政上202.restructuring obligations 重组义务203.commitment kmtm()nt n. 承诺，承诺事项204.environmental pollution plu()n restore 环境污染治理205.contingent liabilities 或有负债205-1 contingent assets 或有资产205-2 provision prv()n n.预计负债206.potential obligation 潜在义务206-1 present obligation 现时义务207.probable prbb()l adj. 很可能207-1 possible prbb()l adj. 可能207-2 remote rmt adj. 极小可能207-3 virtually certain 基本确定【讲解】virtual vtjl adj. 有效的，虚拟的，实质上的，事实上的208.legal obligation 法定义务208-1 constructive obligation 推定义务【讲解】constructive knstrktv adj. 建设性的，推定的，构造上的209.best estimates 最佳估计数PART XIII Exchange of Non-Monetary Assets第十三部分 非货币性资产交换210.exchange of non-monetary assets 非货币性资产交换210-1 monetary assets 货币性资产211.boot but n.补价211-1 pay boot 支付补价211-2 receive boot 收到补价212.commercial substance 商业实质213.assets received 换入资产213-1 assets given up 换出资产PART XIV Debt Restructurings第十四部分 债务重组214.debt restructurings 债务重组214-1 concession knse()nn. 让步214-2 court judgment 法院裁定215.contingent payable 或有应付金额215-1 contingent receivable 或有应收金额216.transfer of assets in settlement of a debt 以资产清偿债务【讲解】settlement set()lm()nt n. 结算，解决，处理，殖民217.Conversion of debt into capital 债务转为资本【讲解】（1）convert knvt v. 使转变，转换（2）conversion n. 转换，变换，（金融）兑换（3）conversion into 转换成（4）satisfaction stsfk()n n. 满意，满足，赔偿PART XV Government Grants第十五部分 政府补助218.government grants 政府补助218-1 deferred income递延收益e.g. A government grant related to an asset shall be recognized as deferred income, and evenly amortized to profit or loss over the useful life of the related asset. However, a government grant measured at a nominal amount shall be recognized immediately in profit or loss for the current period.【讲解】evenly i:vnli adv. 均匀地，平衡地，平等地219.government grants related to assets 与资产相关的政府补助219-1 government grants related to income 与收益相关的政府补助220.income method 收益法220-1 capital method 资本法220-2 total amount method 总额法220-3 net amount method 净额法221.financial appropriation 财政拨款221-1finance-funded interest 财政贴息221-2 tax returns 税收返还221-3 free assign of non-monetary assets 无偿划拨非货币性资产【讲解】assign san v. 分配，指派，将财产过户（尤指过户给债权人）PART XVI Borrowing Costs第十六部分 借款费用222.borrowing costs 借款费用223.discounts or premiums related to borrowings/discount or premium on a borrowing 借款折价或溢价224.ancillary costs辅助费用【讲解】ancillary nslr adj. 辅助的，从属的，副的225.specific-purpose borrowing 专门借款226.general-purpose borrowing 一般借款227.capitalization period 资本化期间e.g. Capitalization period is the period from the date of commencement of capitalization of borrowing costs to the date of cessation of capitalization, excluding any period over which capitalization is suspended.【译】资本化期间，是指从借款费用开始资本化时点到停止资本化时点的期间，借款费用暂停资本化的期间不包括在内。【讲解】（1）capitalize kpitlaiz v. 使资本化，以大写字母写，估计的价值（2）commencement kmensmnt n. 开始，发端（3）cessation sese()n n. 停止，终止228.capitalization of borrowing costs 借款费用资本化229.suspend capitalization of borrowing costs 借款费用暂停资本化230.cease capitalization of borrowing costs 借款费用停止资本化【讲解】cease sis v. 停止，终止231.acquire, construct or produce qualifying assets 购建或者生产符合资本化条件的资产PART XVII Share-Based Payment*第十七部分 股份支付*232.share-based payment 股份支付233.grant date 授予日233-1 vesting date 可行权日233-2 exercise date 行权日233-3 vesting period 等待期【讲解】vest vest v.归属，(财产、权利等)授予，赐予；赋予234.market condition 市场条件235.performance condition业绩条件236.equity-settled share-based payment 以权益结算的股份支付【
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