国际会计准则框架翻译

1 目的和地位国际会计准则理事会框架是用于财务报表的编制及呈报，它描述了用于编制财务报表的基本概念。

该框架作为国际会计准则理事会制定会计准则的指南，同时也作为那些不由国际会计准则或国际财务报告准则或解释直接解决的会计问题的指南。

在没有标准或解释的情况下，特别是在处理交易的时候，管理层必须使用其判断力来建立和应用会计政策以此确保信息是相关可靠的。

在做出此种判断的时候，国际会计准则理事会要求管理层认真考虑框架中关于资产、负债、收入和费用的定义，确认标准和计量的概念。

2 国际会计准则理事会框架框架包括：>财务报告的目标>确定对财务报表有用的信息的质量特征>定义财务报表的基本要素，以及这些要素在财务报表中的确认和计量。

>提供资本保全的概念3 通用财务报表该框架涉及通用财务报表。

要求业务主体（无论是私营部门还是公共部门）至少每年编报一次通用财务报表，以满足众多外部使用者对信息的共同需要。

因此，该框架不必涉及专用财务报告，例如为税务机关编制的报告、为政府管理部门编制的报告、编制与证券发行有关的招股说明书以及编制与企业合并相关的报告。

3.1 使用者及其信息需求财务报表的主要使用者是现在和潜在的投资者、雇员、贷款人、供应商和其他商业债权人、顾客、政府及其机构与公众。

所有这些类别的使用者都是依靠财务报告来帮助他们作出决策。

该框架认为，因为投资者是企业风险资本的提供者，所以满足投资者需求的财务报告也会满足其他使用者的一般财务信息需求。

所有这些用户群体共同关注的是一个企业创造现金和现金等价物的能力以及产生这些未来现金流的时间性和确定性。

该框架提醒财务报告并不能提供使用者进行经济决策时可能需要的所有信息，一方面，财务报告反映的是过去事件的财务影响，而大多数财务报告使用者所做出的决策是与未来相关的。

另一方面，财务报告仅提供了其使用者有限的非财务信息。

虽然财务报告不能满足用户群的所有信息需求，但是通用财务报告致力于满足所有使用者共同的信息需求。

外文翻译原文：A Common Framework for Accounting StandardsIn September 2010,the U.S.Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) completed the first phase of a project that will influence global standards setting for many years to come.Specifically,the Boards converged key portions of their conceptual frameworks.This month’s column will explain what the Boards have done and the significance of their accomplishment.What’s a Conceptual Framework?A conceptu al framework for a set of accounting standards is an explicit declaration of the fundamental concepts on which the set of standards is based.The concepts addressed by conceptual frameworks tend to be general in nature,broad in scope,and stable over time.For example,a conceptual framework typically will identify the kinds of financial statements that reporting entities should prepare (balance sheet,income statement,etc.) and define the basic elements of those financial statements (assets,liabilities,income, expenses,etc.). Having a conceptual framework eliminates the need for a standards setter,such as the FASB or the IASB,to reestablish core concepts each time it develops or updates a standard.Additionally,by consistently referring to a stable conceptual framework,a standards setter is more likely to promulgate standards that are consistent with each other as well as with significant assumptions and constraints. The conceptual framework of U.S.Generally Accepted Accounting Principles (GAAP) is documented in a series of Statements of Financial Accounting Concepts (SFACs) issued by the FASB.The IASB has documented the conceptual framework of International Financial Reporting Standards (IFRS) in its Framework for the Preparation and Presentation of Financial Statements.Though similar in some respects,the two frameworks have always been separate and distinct from each other—until recently.As part of theirefforts to converge the specific standards that comprise U.S.GAAP and IFRS,the Boards have begun to converge their conceptual frameworks as well.The FASB-IASB Conceptual Framework ProjectIn October 2004,the FASB and the IASB added a joint conceptual framework project to their agendas.The objective of the project is “to develop an improved common conceptual framework that provides a sound accounting standards.”In other words,the Boards have been working together to replace their separate frameworks with a single framework on which both future U.S.GAAP and future IFRS will be based.Each Board is committed to making the single framework better than either one’s existing framework. The joint conceptual framework project consists of eight phases,designated “A”through “H”:A. Objective and qualitative characteristicsB. Elements and recognitionC. MeasurementD. Reporting entityE. Presentation and disclosure, including financial reporting boundariesF. Framework purpose and status in GAAP hierarchyG. Applicability to the not-for-profit sectorH. Remaining issuesIn July 2006,the FASB and the IASB issued a Preliminary Views (PV) document for Phase A that described the Boards’tentative thoughts on the overall objective of financial reporting and on the necessary and desirable qualitative characteristics of reported financial information.After further deliberations,the Boards issued an Exposure Draft (ED) for Phase A in May 2008 that proposed the first two chapters of a common conceptual framework.Final versions of those two chapters were subsequently issued by the Boards on September 28,2010.The FASB issued the two chapte rs together as SFAC No.8,“Conceptual Framework for Financial Reporting—Chapter 1,The Objective of General Purpose Financial Reporting,and Chapter 3,Qualitative Characteristics of Useful Financial Information(a replacement of FASB Concepts Statements No.1 a nd No.2).”(SFACNo.1 was “Objectives of Financial Reporting by Business Enterprises,”and SFAC No.2 was “Qualitative Characteristics of Accounting Information.”)The Board had previously issued only seven SFACs in its 37-year history—none of them in the past 10 years.The infrequency of SFAC issuance reflects the high degree of stability in the FASB’s conceptual framework over time.But change happens,and the less frequently it happens,the more significant it is when it does happen.For its part,the IASB incorporated the two chapters into a revised version of its framework that it published as The Conceptual Framework for Financial Reporting 2010.Previously,the IASB hadn’t made a substantive revision to its framework since 2001. Again,that fact that conceptual frameworks don’t change frequently makes the recent changes by the FASB and the IASB all the more notable.The Objective of General Purpose Financial ReportingChapter 1 of the Boards’common conceptual framework focuses on the overall objective of financial reporting.As stated in SFAC No.8,“The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders,and other creditors in making decisions about providing resources to the entity.”This is broadly consistent with the FASB’s prior objective as stated in SFAC No.1:“Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment,credit,and similar decisions.”The newly defined objective is also similar to the IASB’s prior objective of“provid[ing] information about the financial position,performance,and changes in financial position of an entity that is useful to a wide range of users in making economic decisions.”The aspect of the new converged objective that differs most from each Board’s previous objective is the emphasis on “general purpose”financial reporting.Both Boards currently view their standards-setting efforts as directed at the needs of financial-statement users who aren’t in a position to obtain specific information tailored to each user’s individual needs.Qualitative Characteristics of Useful Financial InformationThe FASB and the IASB decided that the second chapter they issued recently willactually be Chapter 3 of their common conceptual framework.The Boards have reserved Chapter 2 for the output of Phase D (the reporting entity phase) of the conceptual framework project.Most of us think of the information in financial statements as being primarily quantitative in nature.But the FASB and the IASB have long recognized that there are certain qualitative characteristics of financial information that affect its usefulness—specifically,how useful it is for making the kinds of economic decisions that users of financial statements make.Accordingly,the Boards have identified such qualitative characteristics in Chapter 3.As outlined above, there are in principle two distinct components to these payments, which are the transaction value at the point of purchase (which is the cost of the resource consumed) and the difference between this value and the actual settlement amount (which is a cost of finance). Yet, in practice, this distinction is rarely made, and the supplier's credit terms are typically rolled up into a single amount. While it would be possible for accounting standards to require the separate calculation of all financing expenses, the current absence of such a requirement means that an entity's operating profit includes suppliers' retum on finance. For the sake of consistency between the income statement and the balance sheet, accounts payable should therefore also be classified as operating. If they were not, measures of retum on capital employed would be artificially low. Conceptually, if financing activity is defined by nature, classifying accounts payable as operating would be the wrong answer, but practically it would at least be intemally consistent.It would not be the wrong answer, however, according to a fianctional perspective on financing activity. Indeed, the absence of a separately reported financing expense can be viewed as evidence that the underlying fiinction is not financing. The case for the functional perspective is stronger still if standard-setters also seek to achieve consistency with the cash flow statement. Consider, for example, an asset retirement obligation. The liability is by nature a source of finance, which results fi-om an operating expense and which increases as financing expenses (interest costs) are incurred. The cash settlement of the liability does not distinguish, however, between the operating andfinancing components of the liability: there is not an operating cash flow separate fi-om a financing cash flow.These concems over measurement reliability might suggest that the gain or loss from revised cash flow estimates should be reported as operating, yet the same would not be tme for a gain or loss from revisions to expected discount rates, which are the capitalised counterpart of the current period's interest costs and so are not candidates for inclusion in operating profit.The Boards have deemed relevance and faithful representation to be the fundamental qualitative characteristics of useful financial information.This reflects the Boards’belief that financial information must exhibit those characteristics in order to be useful for making decisions.Additionally,the Boards have identified comparability,verifiability,timeliness,and understandability as qualitative characteristics that enhance the usefulness of financial information.Such characteristics complement the fundamental characteristics and enhance decision-usefulness when they are present.In short,they are “nice to have”characteristics rather than “must have”ones.(As a matter of personal opinion,I find it somewhat disturbing that the Boards don’t consider understandability to be “fundamental.”)In addition to fundamental and enhancing qualitative characteristics,the Boards have also identified a pervasive constraint:cost. They clearly recognize that if the costs of applying a particular accounting standard would exceed the benefits of doing so,then it makes no sense to impose such a standard on reporting entities.The fundamental characteristics, enhancing characteristics,and pervasive constraint that the Boards have mutually identified represent a blending of concepts that were, for the most part,already present in their prior conceptual frameworks.The earlier frameworks of U.S.GAAP and IFRS,however,differed from each other with regard to relative priorities among the characteristics and the wording used to describe them.A less straightforward case arises if there is a loan of resource but the counterparty is not a bank or other financial institution. Would this change the initial observation regarding the nature of financing activity? A case that can be applied here is a pension obligation, for which the counterparty is employees rather than a bank. Adefined benefit pension plan involves the entity deferring settlement of an amount equal to the service cost, incurring interest costs thereon and then repaying the amount owed in the form of a pension. In principle, employees could accept immediate settlement of services rendered instead of entering a pension agreement, and an entity could achieve this immediate settlement by borrowing, with the net effect that the entity substitutes a bank loan for a pension obligation. Either way, the existence of the liability is associated with fiiture interest costs and repayment of capital, and there is a clear distinction between the expenses relating to operating activity (i.e. the service cost that gives rise to the liability) and the method by which these expenses are financed (either by employees or by the bank). A similar argument can also be made for cases other than pension obligations, such as provisions for deferred tax, where the counterparty providing finance (i.e. accepting deferred settlement) is the govemment. For some other provisions, such as those for asset retirement obligations, a clearly identifiable counterparty might be absent: an entity's current operating activity gives rise to a current obligation to incur future cash outflows, but payment will eventually be made to an entity that is not yet known. The absence of a current counterparty does not, however, change the conclusion that the entity's operating activity is being financed by means of deferred settlement. Interest costs are recognised purely as a consequence of this deferral, and not as a consequence of further operating activity, and the situation is no different in substance from a bank loan: the carrying amount of the provision equals the amount that the entity would need to borrow in order to settle its obligation, and the unwinding of the discount rate is equal to the interest costs that would be incurred on the amount borrowed.What Now?Because the conceptual framework of U.S.GAAP isn’t itself authoritative,the recent revisions to it don’t change authoritative U.S.GAAP as documented in the FASB Accounting Standards Codification(TM).The revisions do change authoritative IFRS,however,because the conceptual framework of IFRS is considered authoritative. Chapter 2 of the common conceptual framework is due to be released by the end of 2010.As noted previously,it will address the concept of the reporting entity (PhaseD).The Boards are also currently working on Phases B (Elements and Recognition) and C (Measurement).Although the conceptual framework project is currently being conducted in parallel with numerous standard-level projects,its successful completion will be essential to the ultimate success of all of the Boards’convergence efforts.As I say in the Convergence Guidebook for Corporate Financial Reporting (Wiley),“If different standard setters disagree on the basic concepts of financial reporting,then it is unlikely that those standard setters will ever agree on specific standards.”Now that the FASB and the IASB have agreed on some portions of a common conceptual framework,we see that the Boards are indeed capable of converging their standards at the conceptual level and are intent on achieving even more conceptual convergence in the years ahead.Source: Pounder, Bruce. A Common Framework for Accounting Standards [J]. Strategic Finance,2010,(11) : 61-64.译文：会计准则的共同框架2010年9月，美国财务会计准则委员会(FASB)和国际会计准则委员会（IASB）完成了一个项目的第一阶段，这个项目将在以后的多年里影响全球标准的制定。

会计英语术语国际会计术语英汉对照Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰原始分录错误error of original entry 原始分录簿book of original entry原则性错误error of principle流动资产current assets流动负债current liabilities流动比率current ratio流动抵押品floating charge租购hire purchase租购公司hirer个体entity差额承上balance brought down差额承前balance brought forward差额转下balance carried down帐户account透支overdraft透支额度facility extent名调乱错误error of commission现金日记簿cash book现金收支帐receipts and payments account现金折扣cash discount虚帐户nominal account净损失net loss累积基金accumulated fund停止经营quit concern动用资金capital employed专利税royalty专利权patent货物寄销帐goods sent on consignment account 票面值par value接纳accept净流动资产net current assets速动比率liquidity ratio寄销consignment寄销人consignor寄销帐consignment account票据拒付手续费noting charges票据贴现discounting bill of exchange 组织大纲memorandum of association 组织章程articles of association商誉goodwill贷方credit贷项通知单credit note贷项通知单(银行用) credit advice提用drawings提款帐drawings account费用expenses期未存货closing stock期初存货opening stock单式簿记single-entry bookkeeping备忘memorandum补助分类帐subsidiary account报表statement贴现discount发票invoice发票人drawer间接工资indirect wages贴现手续费discounting charge普通股ordinary shares普通日记簿general journal普通原始簿general book of original entry间接原料indirect material间接费用indirect expenses, overhead间接制造成本factory overhead开帐分录opening entries结帐分录closing entries短期合营joint venture短期合营帐joint venture account短期合营备忘帐memorandum joint venture account 结算票据honour the bill of exchange超额利润super profit资本capital资本主proprietor资本支出capital expenditure资本报酬率return on capital employed零用现金凭单petty cash voucher零用现金簿petty cash book债权人creditor债券debenture预计利息帐法interest suspense account method预付费用prepaid expenses预取收益receipt in advance会计等式accounting equation损益帐profit and loss account损益计算income determination过帐posting资产assets资产负债表balance sheet资产收回价值goods repossessed value试算表trial balance经常性项目recurrent item溢价premium溢价发行issued at premium催缴股款call银行往来调节表bank reconciliation statement 复式簿记double-entry bookkeeping说明account for实帐户real account对销contra制成品finished goods汇票bill of exchange, draft实际成本actual cost截线enter short其它资产 other assets递延资产 deferred assets债券发行成本 deferred bond issuance costs长期预付租金 long-term prepaid rent长期预付保险费 long-term prepaid insurance递延所得税资产 deferred income tax assets预付退休金 prepaid pension cost其它递延资产 other deferred assets闲置资产 idle assets闲置资产 idle assets长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables长期应收票据 long-term notes receivable长期应收帐款 long-term accounts receivable催收帐款 overdue receivables长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties 其它长期应收款项 other long-term receivables备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables出租资产 assets leased to others出租资产 assets leased to others出租资产 -重估增值 assets leased to others - incremental value from revaluation累积折旧 -出租资产 accumulated depreciation - assets leased to others存出保证金 refundable deposit资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions保留盈余(或累积亏损)如需转载，请注明来自FanE『翻译中国』http;// retained earnings (accumulated deficit)如需转载，请注明来自FanE『翻译中国』http;//法定盈余公积 legal reserve法定盈余公积 legal reserve特别盈余公积 special reserve意外损失准备 contingency reserve改良扩充准备 improvement and expansion reserve偿债准备 special reserve for redemption of liabilities 其它特别盈余公积 other special reserve未分配盈余(或累积亏损)如需转载，请注明来自FanE『翻译中国』http;// retained earnings-inappropriate (or accumulated deficit)如需转载，请注明来自FanE『翻译中国』http;//累积盈亏 accumulated profit or loss前期损益调整 prior period adjustments本期损益 net income or loss for current period杂项资产 miscellaneous assets受限制存款 certificate of deposit - restricted 杂项资产 -其它 miscellaneous assets - other负债 liabilities~ 流动负债 current liabilities短期借款 short-term borrowings(debt)如需转载，请注明来自FanE『翻译中国』http;//银行透支 bank overdraft银行借款 bank loan短期借款 -业主 short-term borrowings - owners短期借款 -员工 short-term borrowings - employees 短期借款 -关系人 short-term borrowings- related parties短期借款 -其它 short-term borrowings - other应付短期票券 short-term notes and bills payable应付商业本票 commercial paper payable银行承兑汇票 bank acceptance其它应付短期票券 other short-term notes and bills payable应付短期票券折价 discount on short-term notes and bills payable应付票据 notes payable应付票据 notes payable应付票据 -关系人 notes payable - related parties其它应付票据 other notes payable应付帐款 accounts pay able应付帐款 -关系人 accounts payable - related parties 应付所得税 income taxes payable应付所得税 income tax payable应付费用 accrued expenses应付薪工 accrued payroll应付租金 accrued rent payable应付利息 accrued interest payable应付营业税 accrued VAT payable应付税捐 -其它 accrued taxes payable- other其它应付费用 other accrued expenses payable~ 其它应付款 other payables应付购入远汇款 forward exchange contract payable应付远汇款 -外币 forward exchange contract payable - foreign currencies买卖远汇溢价 premium on forward exchange contract应付土地房屋款 payables on land and building purchased 应付设备款 Payables on equipment其它应付款 -关系人 other payables - related parties 应付股利 dividend payable应付红利 bonus payable应付董监事酬劳 compensation payable to directors and supervisors其它应付款 -其它 other payables - other预收款项advance receipts预收货款 sales revenue received in advance预收收入 revenue received in advance其它预收款 other advance receipts一年或一营业周期内到期长期负债 long-term liabilities -current portion一年或一营业周期内到期公司债 corporate bonds payable - current portion一年或一营业周期内到期长期借款 long-term loanspayable - current portion一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion其它一年或一营业周期内到期长期负债 other long-termlia- bilities - current portion~ 其它流动负债 other current liabilities销项税额 VAT received(or output tax)如需转载，请注明来自FanE『翻译中国』http;//暂收款 temporary receipts代收款 receipts under custody估计售后服务/保固负债 estimated warranty liabilities 递延所得税负债 deferred income tax liabilities递延兑换利益 deferred foreign exchange gain业主(股东)如需转载，请注明来自FanE『翻译中国』http;//往来 owners current account同业往来 current account with others其它流动负债-其它 other current liabilities - others 长期负债 long-term liabilities应付公司债 corporate bonds payable应付公司债 corporate bonds payable应付公司债溢(折)如需转载，请注明来自FanE『翻译中国』http;//价 premium(discount)如需转载，请注明来自FanE『翻译中国』http;// on corporate bonds payable（本文已被浏览2355 次）一贯原则consistency人名帐户personal account工作底稿working paper已承兑汇票accepted draft/bill已发行股本issued capital己催缴股本called-up capital己缴股本paid-up capital已赎回票据retired bill欠付催缴股款calls in arrear毛存现金cash in hand毛利gross profit毛利率gross profit ratio/margin毛损gross loss日记簿journal月结单monthly statement少量余额minority balance分配allocation分类帐ledger公证文件noting分摊apportionment加成mark-up永久业权freehold主要成本prime cost未催缴股本uncalled capital申请及分配application and allotment 目标条款object clause平价发行issued at par出让人帐vendor account自平self-balancing自平分类帐self-balancing ledger自动转帐autopay成本会计cost accounting共同joint存货记录簿stock records存货周转率stock turnover rate存货帐stock account年终盘点存货year-end stock taking企业个体business entity合伙企业partnership在运品goods in transit在制品work-in-progress呆帐bad debts呆帐准备provision for bad debts没收forfeiture利息帐法interest account method重置replacement决算表final accounts折扣栏discount column折旧depreciation折旧帐法depreciation account method折旧准备帐法depreciation provision account method 折价discount非人名帐户impersonal account抽取extract固定资产fixed assets长期负债long-term liabilities法人legal person股本share capital拒付票据dishonoured bill股份share或有负债contingent liability所有权ownership承兑acceptance承兑人acceptor法定股本authorised capital股东主权shareholders’equity股东资金shareholders’fund受票人drawee直线折旧法straight-line depreciation method 直接工资direct wages直接原料direct material直接费用direct expenses股票share certificate承销人consignee承销清单account sales抵销set-offs抵销性错误compensating error定额制度imprest system科目account负债liabilities信讬人trustee按比例分配pro rata背书endorsement持票人holder盈余surplus盈余分拨帐appropriation account重点钜数materiality重估折旧法revaluation depreciation method借方debit借项通知单debit note借项通知单(银行用) debit advice库存现金cash in hand配比match个别several纯利net profit纯利率net profit ratio记帐时借贷方互调complete reversal of entries 特别原始簿special book of original entry（本文已被浏览2562 次）认讲意图offer暂记帐户suspense account销货成本cost of goods sold销货折扣discounts allowed销货退回簿returns inwards book销货净额net sales销货发票sales invoice销货簿sales journal调整adjustment制造成本会计manufacturing account数量表达及稳定货币量度quantifiability and stable monetary measure随要随付payable on demand余绌surplus and deficit遗漏错误error of omission余额承上balance brought down余额承前balance brought forward余额递减折旧法reducing balance depreciation method余额转下balance carried down历史成本historical cost担保还款佣金del credere commission总分类帐general ledger应付帐款分类帐creditors ledger, purchases ledger应付帐款分类帐统制帐户creditors ledger control account, purchases ledger control account应收帐款分类帐debtors ledger, sales ledger应收帐款分类帐统制帐户debtors ledger control account, sales ledger control account应计收益accrued income亏绌deficit购货折扣discounts received购货退出簿returns outwards book购货帐purchases account购货净额net purchases购货簿purchases journal营业折扣trade discount购销帐trading account购销损益帐trading and profit and loss account优先股preference shares应付帐款赊帐期限credit period received form trade creditors 应付票据bill payable应收帐款赊帐期限credit period allowed to trade debtors应收票据bill receivable应计基础accrued basis购买权option偿债基金sinking fund营运资金比率working capital ratio转让transfer旧换新trade-in稳健保守conservatism, prudence簿记bookkeeping继续经营going concern变产帐realisation account赎回资本准备金capital redemption reserve fund英汉会计词汇accept 接纳acceptance 承兑accepted draft/bill 已承兑汇票acceptor 承兑人account 科目，帐户account for 说明account sales 承销清单accounting equation 会计等式accrued basis 应计基础accrued income 应计收益accumulated fund 累积基金actual cost 实际成本adjustment 调整allocation 分配application and allotment 申请及分配apportionment 分摊appropriation account 盈余分拨帐articles of association 组织章程assets 资产authorised capital 法定股本autopay 自动转帐bad debts 呆帐balance brought down 余额承上balance brought forward 余额承前balance carried down 余额转下balance sheet 资产负债表bank reconciliation statement 银行往来调节表bill of exchange, draft 汇票bill payable 应付票据bill receivable 应收票据book of original entry 原始分录簿bookkeeping 簿记business entity 企业个体call 催缴股款called-up capital 己催缴股本calls in arrear 欠付催缴股款capital 资本capital employed 动用资金capital expenditure 资本支出capital redemption reserve fund 赎回资本准备金cash book 现金日记簿cash discount 现金折扣cash in hand 手存现金closing stock 期未存货compensating error 抵销性错误complete reversal of entries 记帐时借贷方互调conservatism 稳健保守consignee 承销人consignment 寄销consignment account 寄销帐consignor 寄销人consistency 一贯原则contingent liability 或有负债contra 对销cost accounting 成本会计cost of goods sold 销货成本credit 贷方credit advice 贷项通知单(银行用)credit note 贷项通知单credit period allowed to trade debtors 应收帐款赊帐期限credit period received form trade creditors 应付帐款赊帐期限creditor 债权人creditors ledger 应付帐款分类帐creditors ledger control account 应付帐款分类帐统制帐户current assets 流动资产current liabilities 流动负债current ratio 流动比率debenture 债券debit 借方debit advice 借项通知单(银行用)debit note 借项通知单debtors ledger 应收帐款分类帐debtors ledger control account 应收帐款分类帐统制帐户del credere commission 担保还款佣金deficit 亏绌depreciation 折旧depreciation account method 折旧帐法depreciation provision account method 折旧准备帐法direct expenses 直接费用direct material 直接原料direct wages 直接工资discount 贴现，折价discounts allowed 销货折扣discount column 折扣栏discounts received 购货折扣discounting bill of exchange 票据贴现discounting charge 贴现手续费dishonoured bill 拒付票据double-entry bookkeeping 复式簿记draft 汇票drawee 受票人drawer 发票人drawings 提用drawings account 提款帐endorsement 背书enter short 截线entity 个体error of commission 帐名调乱错误error of omission 遗漏错误error of original entry 原始分录错误error of principle 原则性错误expenses 费用extract 抽取facility extent 透支额度factory overhead 间接制造成本final accounts 决算表finished goods 制成品fixed assets 固定资产floating charge 流动抵押品forfeiture 没收freehold 永久业权general book of original entry 普通原始簿general journal 日记簿general ledger 总分类帐going concern 继续经营goods in transit 在运品goods repossessed value 资产收回价值goods sent on consignment account 货物寄销帐goodwill 商誉gross loss 毛损gross profit 毛利gross profit ratio 毛利率hire purchase 租购hirer 租购公司historical cost 历史成本holder 持票人honour the bill of exchange 结算票据impersonal account 非人名帐户imprest system 定额制度income determination 损益计算indirect expenses 间接费用indirect material 间接原料indirect wages 间接工资interest account method 利息帐法interest suspense account method 预计利息帐法invoice 发票issued at par 平价发行issued at premium 溢价发行issued capital 已发行股本joint 共同joint venture 短期合营joint venture account 短期合营帐journal 日记簿ledger 分类帐legal person 法人liabilities 负债liquidity ratio 速动比率long-term liabilities 长期负债manufacturing account 制造成本会计margin 毛利率mark-up 加成match 配比materiality 重点钜数memorandum 备忘memorandum joint venture account 短期合营备忘帐memorandum of association 组织大纲minority balance 少量余额monthly statement 月结单net current assets 净流动资产net loss 净损失net profit 纯利net profit ratio 纯利率net purchases 购货净额net sales 销货净额nominal account 虚帐户noting 公证文件noting charges 票据拒付手续费object clause 目标条款offer 认讲意图opening stock 期初存货opening entries 开帐分录option 购买权ordinary shares 普通股overdraft 透支overhead 间接费用ownership 所有权paid-up capital 己缴股本par value 票面值partnership 合伙企业patent 专利权payable on demand 随要随付personal account 人名帐户petty cash book 零用现金簿petty cash voucher 零用现金凭单posting 过帐preference shares 优先股premium 溢价prepaid expenses 预付费用prime cost 主要成本pro rata 按比例分配profit and loss account 损益帐proprietor 资本主provision for bad debts 呆帐准备prudence 稳健保守purchases account 购货帐purchases journal 购货簿purchases ledger 应付帐款分类帐purchases ledger control account 应付帐款分类帐统制帐户quantifiability and stable monetary measure 数量表达及稳定货币量度quit concern 停止经营real account 实帐户realisation account 变产帐receipts and payments account 现金收支帐receipt in advance 预取收益recurrent item 经常性项目reducing balance depreciation method 余额递减折旧法replacement 重置retired bill 已赎回票据returns inwards book 销货退回簿return on capital employed 资本报酬率returns outwards book 购货退出簿revaluation depreciation method 重估折旧法royalty 专利税sales invoice 销货发票sales journal 销货簿sales ledger 应收帐款分类帐sales ledger control account 应收帐款分类帐统制帐户set-offs 抵销several 个别share 股份share capital 股本share certificate 股票shareholders’equity 股东主权shareholders’fund 股东资金self-balancing 自平self-balancing ledger 自平分类帐single-entry bookkeeping 单式簿记sinking fund 偿债基金special book of original entry 特别原始簿statement 报表stock account 存货帐stock records 存货记录簿stock turnover rate 存货周转率straight-line depreciation method 直线折旧法subsidiary account 补助分类帐super profit 超额利润surplus 盈余surplus and deficit 余绌suspense account 暂记帐户trade discount 营业折扣trade-in 旧换新trading account 购销帐trading and profit and loss account 购销损益帐transfer 转让trial balance 试算表trustee 信讬人uncalled capital 未催缴股本vendor account 出让人帐work-in-progress 在制品working capital ratio 营运资金比率working paper 工作底稿year-end stock taking 年终盘点存货（本文已被浏览2566 次）。

ifrs准则中英文对照
IFRS准则（International Financial Reporting Standards）是国际
财务报告准则，又称国际会计准则（International Accounting Standards），是世界各国财务报告标准的国际统一标准。

其目的是为了促进全球财务信息的透明度和比较性，提高投资者和利益相关方对
企业财务状况的理解和信任度。

IFRS准则的起源可以追溯到20世纪70年代，当时国际航空运输协会建立了一个财务报告委员会，专门负责制定全球标准财务报告准则。

1989年，国际会计准则委员会（IASB）成立，被授权制定IFRS准则
并推进其全球范围内的推广和实施。

IFRS准则适用于所有上市公司和银行，以及一些非盈利性组织。

其主
要特点是强调财务报告的透明度、可比性和真实性。

其中，最重要的
标准包括IAS 1 （财务报告），IAS 2（存货），IAS 7（现金流量表）和IAS 8（会计政策、会计估计和会计错误）。

IFRS准则的全球推广和实施，旨在促进全球财务信息的透明度和比较性，增强投资者和利益相关方对企业财务状况的理解和信任度。

同时，IFRS准则为企业提供了更好的机会，通过全球化的财务报告标准，获
得更多的国际投资和融资。

当然，IFRS准则在全球范围内的推广和实施也面临诸多挑战，如地域差异、语言障碍、文化差异等。

因此，IFRS准则的设计和实施需要各国政府、监管部门、投资者、企业和专业人士的共同努力和支持，以确保IFRS准则能够真正发挥其充分作用，为全球金融市场的稳定和发展做出更大的贡献。

国际会计准则ias中文版国际会计准则2003年9月19日国际会计准则(IAS)目录Framework for the Preparation and Presentation of Financial Statements (3)Preface ...................................................................... ................................ .............................................. . (24)Procedure and Objective of IASB (27)IAS 1: Presentation of Financial Statements (33)IAS 2: Inventories................................................................... ..................................... ......................................... .55IAS 7: Cash Flow Statements (62)IAS 8: Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (73)IAS 10: Events After the Balance Sheet Date..........................................................................(82)IAS 11: Construction Contracts .................................................................... .. (93)IAS 12: Income T axes ........................................................................(101)IAS 14: Segment Reporting (134)IAS 15: Information Reflecting the Effects of Changing Prices (1)50IAS 16: Property, Plant and Equipment..................................................................... . (155)IAS 17: Leases (169)IAS 18: Revenue ...................................................................... . (18)IAS 19: Employee Benefits (188)IAS 20: Accounting for Government Grants and Disclosure of Government Assistance (227)IAS 21: The Effects of Changes in Foreign Exchange Rates ........................................................................ . (233)IAS 22: Business Combinations.................................................................. .. (244) IAS 23: Borrowing Costs (270)IAS 24: Related Party Disclosures .................................................................. . (275)IAS 26: Accounting and Reporting by Retirement Benefit Plans (280)IAS 27: Consolidated Financial Statements (288)IAS 28: Investments in Associates ................................................................... . (294)IAS 29: Financial Reporting in Hyperinflationary Economies .................................................................... . (301)IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions (308)IAS 31: Financial Reporting of Interests in Joint Ventures (319)IAS 32: Financial Instruments: Disclosure and Presentation (328)IAS 33: Earnings per Share ........................................................................ .. (351)IAS 34: Interim Financial Reporting (365)IAS 35: Discontinuing Operations (376)IAS 36: Impairment of Assets........................................................................ .. (385)IAS 37: Provisions, Contingent Liabilities and Contingent Assets (410)IAS 38: Intangible Assets ....................................................................... . (426)IAS 39: Financial Instruments: Recognition and Measurement (452)IAS 40: InvestmentProperty...................................................................... .. (504)IAS 41: Agriculture (520)Framework for the Preparation and Presentation of Financial StatementsFramework for the Preparation and Presentation of Financial Statements架The IASB Framework is a conceptual accounting framework that sets out the concepts that underlie thepreparation and presentation of financial statements for external users. It was approved in 1989. The IASBFramework assists the IASB:.in the development of future International Accounting Standards and in its review of existingInternational Accounting Standards; and.in promoting the harmonisation of regulations, accounting standards and procedures relating to thepresentation of financial statements by providing a basis for reducing the number of alternativeaccounting treatments permitted by International Accounting Standards.In addition, the Framework may assist:.preparers of financial statements in applying International Accounting Standards and in dealing withtopics that have yet to form the subject of an International Accounting Standard;.auditors in forming an opinion as to whether financial statements conform with InternationalAccounting Standards;.users of financial statements in interpreting the information contained in financial statements preparedin conformity with International Accounting Standards; and .those who are interested in the work of IASB, providing themwith information about its approach to theformulation of accounting standards.The Framework is not an International Accounting Standard and does not define standards for any particularmeasurement or disclosure issue.In a limited number of cases there may be a conflict between the Framework and a requirement within anInternational Accounting Standard. In those cases where there is a conflict, the requirements of the International Accounting Standard prevail over those of the Framework.世界上许多企业都编制并且向外部使用者呈报财务报表。

目录CHAPTER 1 SUMMARY1.1 Accounting Regulation (1)1.2 History of IASB (7)CHAPTER 2 PRESENTATION2.1 Framework for the Preparation and Presentation of FinancialStatements (12)2.2 IAS1 Presentation of Financial Statements (18)2.3 IAS7 Cash Flow Statements (25)2.4 IAS8 Accounting Policies, Changes in Accounting Estimates andErrors (30)CHAPTER 3 BANLANCE SHEET AND INCOME STATEMENT3.1 IAS2 Inventories (34)3.2 IAS11 Construction Contracts (41)3.3 IAS18 Revenue (49)3.4 IAS23 Borrowing Costs (56)3.5 IAS37 Provisions, Contingent Liabilities and ContingentAssets (61)3.6 IAS12＊Income Taxes (77)3.7 IAS16＊Property, Plant, and Equipment (80)3.8 IAS17＊Leases (84)CHAPTER 4 DISCLOSURE4.1 IAS10 Events After the Balance Sh eet Date (88)4.2 IAS14 Segment Reporting (93)4.3 IAS24 Related Party Disclosures (108)4.4 IAS34 Interim Financial Reporting (113)CHARPTER 1 SUMMARY1.1 Accounting Regulation广义的会计规范所覆盖的范畴很广，其形成方式也各不相同。

IFRS准则中英文对照引言IFRS（国际财务报告准则，International Financial Reporting Standards）是由国际会计准则理事会（IASB，International Accounting Standards Board）颁布的一套国际财务报告准则。

IFRS准则的广泛应用对全球金融市场的稳定和信息透明度起到了重要作用。

IFRS准则的主要内容1. 会计准则的制定1.1 IFRS准则的目的和使用对象•IFRS准则的目的是为了提供用户对企业财务状况、经营绩效和现金流量的准确和公允的信息。

•IFRS准则适用于所有报告目标是全面提供信息的企业，包括上市公司、金融机构和非营利组织等。

1.2 IFRS准则的基本原则•公平表示原则：企业应按照公平表示原则编制财务报表，以反映其真实的财务状况和经营绩效。

•业务实质重于法律形式：企业应根据业务实质进行会计处理，而不仅仅依据法律形式。

•以预测结果为导向：企业应根据预计的经济利益和损益发生即时原则进行会计处理。

2. 财务报表要求2.1 资产负债表•资产负债表应按照资产、负债和股东权益的分类和顺序编制。

•资产负债表中的项目应根据其预计使用周期和流动性进行分类。

2.2 利润表•利润表中的项目应按照其性质和功能进行分类。

•利润表应明确列示企业期间内实现的收入、费用、损益和所得税等信息。

2.3 现金流量表•现金流量表应明确列示现金流入和流出的项目。

•现金流量表分为经营活动、投资活动和筹资活动三个部分。

IFRS准则与国内会计准则的差异IFRS准则与国内会计准则在以下方面存在差异： 1. 会计处理原则：IFRS准则更注重企业财务信息的公允价值，而国内会计准则更注重成本法计量。

2. 财务报告要求：IFRS准则对财务报表的格式和内容有更为详细的规定，包括分类和顺序等；而国内会计准则在这方面规定较为简略。

3. 对业务组合和资产处置的处理：IFRS 准则对业务组合和资产处置有更为详细的规定，而国内会计准则在这方面规定较为模糊。

国际会计准则框架国际会计准则框架（International Financial Reporting Framework，以下简称IFRS）是国际会计准则委员会（International Accounting Standards Board，以下简称IASB）制定的一个重要准则。

它为制定和解释国际财务报告准则（IFRS）提供了指导，并确保各国会计准则之间的一致性。

IFRS是一套会计规则和原则的框架，旨在使财务报告具有可比性、透明度和可理解性。

它要求企业按照一定的原则编制财务报告，以确保这些报告可以与其它企业进行比较，并使投资者、债权人和其他利益相关者能够有效地评估企业的财务状况和业绩。

IFRS框架的核心原则是公允价值、谨慎性、实质经济事项和合理更新。

公允价值要求企业基于市场价格或估计市场价格来计量资产、负债和金融工具。

谨慎性原则要求企业对可能发生的亏损进行充分计提，并对可能收入的确认进行限制。

实质经济事项原则要求企业根据实质而非形式来处理交易和事件。

合理更新原则要求企业定期更新财务报告以反映最新的情况。

IFRS框架还详细说明了财务报告的基本要素，包括资产、负债、所有者权益、收入和费用。

资产是企业所拥有或控制的具有经济利益的资源，而负债是企业未来所需支付的经济利益。

所有者权益是企业在资产减去负债后所剩余的经济利益。

收入是企业在正常经营活动中获得的经济利益。

费用是企业为实现收入而发生的经济利益损失。

IFRS框架还详细说明了财务报告的基本假设，包括企业持续经营、会计实体、会计期间和货币计量。

持续经营假设认为企业将持续经营下去，除非有充分证据表明相反。

会计实体假设要求企业将企业与其所有者视为两个独立的经济实体。

会计期间假设要求企业将其经营活动分为特定的会计周期。

货币计量假设要求企业将财务信息以货币单位表示。

总体而言，IFRS框架确保了财务报告的透明度和一致性，并为投资者和其他利益相关者提供了判断企业财务状况和业绩的重要依据。

国际会计准则目录（中英文对照）1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现金流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重大差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表日后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices 《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、厂场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收入》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费用》24.IAS24：Related Party Disclosures《IAS24——关联方披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans 《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对子公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions《IAS30——银行和类似金融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation 《IAS32——金融工具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终止经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——无形资产》39.IAS39：Financial Instruments: Recognition and Measurement 《IAS39——金融工具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》。

外文文献翻译一、外文原文原文：International Accounting Standard 40Investment Property Scope1 This Standard shall be applied in the recognition, measurement and disclosure of investment property.2 Investment property is held to earn rentals or for capital appreciation or both. Therefore, an investment property generates cash flows largely independently of the other assets held by an entity. This distinguishes investment property from owner-occupied property. The production or supply of goods or services (or the use of property for administrative purposes) generates cash flows that are attributable not only to property, but also to other assets used in the production or supply process. IAS3 Property, Plant and Equipment applies to owner-occupied property.Recognition15 Investment property shall be recognised as an asset when, and only when:(a) it is probable that the future economic benefits that are associated with the investment property will flow to the entity; and(b) the cost of the investment property can be measured reliably. Measurement at recognition4 An investment property shall be measured initially at its cost. Transaction costs shall be included in the initial measurement.5 The cost of a purchased investment property comprises its purchase price and any directly attributable expenditure. Directly attributable expenditure includes, for example, professional fees for legal services, property transfer taxes and other transaction costs.Measurement after recognition6 This Standard requires all entities to determine the fair value of investmentproperty, for the purpose of either measurement (if the entity uses the fair value model) or disclosure (if it uses the cost model). An entity is encouraged, but not required, to determine the fair value of investment property on the basis of a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued.Fair value model7 After initial recognition, an entity that chooses the fair value model shall measure all of its investment property at fair value, except in the cases described in paragraph 47.8 A gain or loss arising from a change in the fair value of investment property shall be recognised in profit or loss for the period in which it arises.9 The fair value of investment property is the price at which the property could be exchanged between knowledgeable, willing parties in an arm’s length transaction (see paragraph 5). Fair value specifically excludes an estimated price inflated or deflated by special terms or circumstances such as atypical financing, sale and leaseback arrangements, special considerations or concessions granted by anyone associated with the sale.10 An entity determines fair value without any deduction for transaction costs it may incur on sale or other disposal.11 The fair value of investment property shall reflect market conditions at the end of the reporting period.EC staff consolidated version as of 16 September 2009, EN – EU IAS 40 FOR INFORMATION PURPOSES ONLY12 Fair value is time-specific as of a given date. Because market conditions may change, the amount reported as fair value may be incorrect or inappropriate if estimated as of another time. The definition of fair value also assumes simultaneous exchange and completion of the contract for sale without any variation in price that might be made in an arm’s length transaction between knowledgeable, willing parties if exchange and completion are not simultaneous.13 The fair value of investment property reflects, among other things, rentalincome from current leases and reasonable and supportable assumptions that represent what knowledgeable, willing parties would assume about rental income from future leases in the light of current conditions. It also reflects, on a similar basis,any cash outflows (including rental payments and other outflows) that could be expected in respect of the property. Some of those outflows are reflected in the liability whereas others relate to outflows that are not recognised in the financial statements until a later date (eg periodic payments such as contingent rents).14 The definition of fair value refers to ‘knowledgeable, willing parties’. In this context, ‘knowledgeable’ means th at both the willing buyer and the willing seller are reasonably informed about the nature and characteristics of the investment property, its actual and potential uses, and market conditions at the end of the reporting period.A willing buyer is motivated, but not compelled, to buy. This buyer is neither over-eager nor determined to buy at any price. The assumed buyer would not pay a higher price than a market comprising knowledgeable, willing buyers and sellers would require.to sell at any price, nor one prepared to hold out for a price not considered reasonable in current market conditions. The willing seller is motivated to sell the investment property at market terms for the best price obtainable. The factual circumstances of the actual investment property owner are not a part of this consideration because the willing seller is a hypothetical owner (eg a willing seller would not take into account the particular tax circumstances of the actual investment property owner).15 The definition of fair value ref ers to an arm’s length transaction. An arm’s length transaction is one between parties that do not have a particular or special relationship that makes prices of transactions uncharacteristic of market conditions. The transaction is presumed to be between unrelated parties, each acting independently.16 The best evidence of fair value is given by current prices in an active market for similar property in the same location and condition and subject to similar lease and other contracts. An entity takes care to identify any differences in the nature, location or condition of the property, or in the contractual terms of the leases and othercontracts relating to the property.17 In the absence of current prices in an active market of the kind described in paragraph 45, an entity considers information from a variety of sources, including:(a) current prices in an active market for properties of different nature, condition or location (or subject to different lease or other contracts), adjusted to reflect those differences;(b) recent prices of similar properties on less active markets, with adjustments to reflect any changes in economic conditions since the date of the transactions that occurred at those prices; and(c) discounted cash flow projections based on reliable estimates of future cash flows, supported by the terms of any existing lease and other contracts and (when possible) by external evidence such ascurrent market rents for similar properties in the same location and condition, and using discount rates that reflect current market assessments of the uncertainty in the amount and timing of the cashflows.18 In some cases, the various sources listed in the previous paragraph may suggest different conclusions about the fair value of an investment property. An entity considers the reasons for those differences, in order to arrive at the most reliable estimate of fair value within a range of reasonable fair value estimates.EC staff consolidated version as of 16 September 2009, EN –EU IAS 40 FOR INFORMATION PURPOSES ONLY19 In exceptional cases, there is clear evidence when an entity first acquires an investment property (or when an existing property first becomes investment property after a change in use) that the variability in the range of reasonable fair value estimates will be so great, and the probabilities of the various outcomes so difficult to assess, that the usefulness of a single estimate of fair value is negated. This may indicate that the fair value of the property will not be reliably determinable on a continuing basis (see paragraph 47).20 Fair value differs from value in use, as defined in IAS 36 Impairment ofAssets. Fair value reflects the knowledge and estimates of knowledgeable, willing buyers and sellers. In contrast, value in use reflects the entity’s estimates, including the effects of factors that may be specific to the entity and not applicable to entities in general. For example, fair value does not reflect any of the following factors to the extent that they would not be generally available to knowledgeable, willing buyers and sellers:(a) additional value derived from the creation of a portfolio of properties in different locations;(b) synergies between investment property and other assets;(c) legal rights or legal restrictions that are specific only to the current owner; and(d) tax benefits or tax burdens that are specific to the current owner.21 In determining the carrying amount of investment property under the fair value model, an entity does not double-count assets or liabilities that are recognised as separate assets or liabilities. For example:(a) equipment such as lifts or air-conditioning is often an integral part of a building and is generally included in the fair value of the investment property, rather than recognised separately as property,plant and equipment.(b) if an office is leased on a furnished basis, the fair value of the office generally includes the fair value of the furniture, because the rental income relates to the furnished office. When furniture is included in the fair value of investment property, an entity does not recognise that furniture as a separate asset.(c) the fair value of investment property excludes prepaid or accrued operating lease income, because the entity recognises it as a separate liability or asset.22 The fair value of investment property does not reflect future capital expenditure that will improve or enhance the property and does not reflect the related future benefits from this future expenditure.23 In some cases, an entity expects that the present value of its payments relating to an investment property(other than payments relating to recognised liabilities) will exceed the present value of the related cash receipts. An entity applies IAS 37Provisions, Contingent Liabilities and Contingent Assets to determine whether to recognise a liability and, if so, how to measure it.Inability to determine fair value reliably24 There is a rebuttable presumption that an entity can reliably determine the fair value of an investment property on a continuing basis. However, in exceptional cases, there is clear evidence when an entity first acquires an investment property (or when an existing property first becomes investment property after a change in use) that the fair value of the investment property is not reliably determinable on a continuing basis. This arises when, and only when, comparable market transactions are infrequent and alternative reliable estimates of fair value (for example, based on discounted cash flow projections) are not available. If an entity determines that the fair value of an investment property under construction is not reliably determinable but expects the fair value of the property to be reliably determinable when construction is complete, it shall measure that investment property under construction at cost until either its fair value becomes reliably determinable or construction is completed (whichever is earlier).If an entity determines that the fair value of an investment property (other than an investment property under construction) is not reliably determinable on a continuing basis, the entity shall EC staff consolidated version as of 16 September 2009, EN –EU IAS 40 FOR INFORMATION PURPOSES ONLY8 measure that investment property using the cost model in IAS 16. The residual value of the investment property shall be assumed to be zero. The entity shall apply IAS 16 until disposal of the investment property.25 In the exceptional cases when an entity is compelled, for the reason given in paragraph 53, to measure an investment property using the cost model in accordance with IAS 16, it measures at fair value all its other investment property, including investment property under construction. In these cases, although an entity may use the cost model for one investment property, the entity shall continue to account for each of the remaining properties using the fair value model.26 If an entity has previously measured an investment property at fair value, it shall continue to measure the property at fair value until disposal (or until the propertybecomes owner-occupied property or the entity begins to develop the property for subsequent sale in the ordinary course of business) even if comparable market transactions become less frequent or market prices become less readily available. Cost model27 After initial recognition, an entity that chooses the cost model shall measure all of its investment property in accordance with IAS 16’s requirements for that model, other than those that meet the criteria to be classified as held for sale (or are included in a disposal group that is classified as held for sale) in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. Investment properties that meet the criteria to be classified as held for sale (or are included in a disposal group that is classified as held for sale) shall be measured in accordance with IFRS 5. Transfers28 Transfers to, or from, investment property shall be made when, and only when, there is a change in use, evidenced by:(a) commencement of owner-occupation, for a transfer from investment property to owner-occupied property;(b) commencement of development with a view to sale, for a transfer from investment property to inventories;(c) end of owner-occupation, for a transfer from owner-occupied property to investment property; or(d) commencement of an operating lease to another party, for a transfer from inventories to investment property.29 Paragraph 51(2) requires an entity to transfer a property from investment property to inventories when, and only when, there is a change in use, evidenced by commencement of development with a view to sale. When an entity decides to dispose of an investment property without development, it continues to treat the property as an investment property until it is derecognised (eliminated from the statement of financial position) and does not treat it as inventory. Similarly, if an entity begins to redevelop an existing investment property for continued future use as investment property, the property remains an investment property and is notreclassified as owner-occupied property during the redevelopment.30 Paragraphs 54-59 apply to recognition and measurement issues that arise when an entity uses the fair value model for investment property. When an entity uses the cost model, transfers between investment property, owner-occupied property and inventories do not change the carrying amount of the property transferred and they do not change the cost of that property for measurement or disclosure purposes.31 For a transfer from investment property carried at fair value to owner-occupied property or inventories, the property’s deemed cost for subsequent accounting in accordance with IAS 16 or IAS 2 shall be its fair value at the date of change in use.61 If an owner-occupied property becomes an investment property that will be carried at fair value, an entity shall apply IAS 16 up to the date of change in use. The entity shall treat any difference at that date between the carrying amount of the property in accordance with IAS 16 and its fair value in the same way as a revaluation in accordance with IAS 16.32 Up to the date when an owner-occupied property becomes an investment property carried at fair value, an entity depreciates the property and recognises any impairment losses that have occurred. The entity treats any difference at that date between the carrying amount of the property in accordance with IAS 16 and its fair value in the same way as a revaluation in accordance with IAS 16. In other words:(a) any resulting decrease in the carrying amount of the property is recognised in profit or loss.However, to the extent that an amount is included in revaluation surplus for that property, thedecrease is recognised in other comprehensive income and reduces the revaluation surplus withinequity.(b) any resulting increase in the carrying amount is treated as follows:(i) to the extent that the increase reverses a previous impairment loss for that property, the increase is recognised in profit or loss. The amount recognised in profit or loss does not exceed the amount needed to restore the carrying amount to the carrying amount thatwould have been determined (net of depreciation) had no impairment loss been recognised.(ii) any remaining part of the increase is recognised in other comprehensive income and increases the revaluation surplus within equity. On subsequent disposal of the investment property, the revaluation surplus included in equity may be transferred to retained earnings. The transfer from revaluation surplus to retained earnings is not made through profit or loss.33 For a transfer from inventories to investment property that will be carried at fair value, any difference between the fair value of the property at that date and its previous carrying amount shall be recognised in profit or loss.34 The treatment of transfers from inventories to investment property that will be carried at fair value is consistent with the treatment of sales of inventories.35 When an entity completes the construction or development of a self-constructed investment property that will be carried at fair value, any difference between the fair value of the property at that date and its previous carrying amount shall be recognised in profit or loss.Disposals36 An investment property shall be derecognised (eliminated from the statement of financial position) on disposal or when the investment property is permanently withdrawn from use and no future economic benefits are expected from its disposal.37、The disposal of an investment property may be achieved by sale or by entering into a finance lease. In determining the date of disposal for investment property, an entity applies the criteria in IAS 18 for recognising revenue from the sale of goods and considers the related guidance in the Appendix to IAS 18.IAS 17 applies to a disposal effected by entering into a finance lease and to a sale and leaseback.38 Gains or losses arising from the retirement or disposal of investment property shall be determined as the difference between the net disposal proceeds and the carrying amount of the asset and shall be recognised in profit or loss (unless IAS 17 requires otherwise on a sale and leaseback) in the period of the retirement or disposal.39 The consideration receivable on disposal of an investment property isrecognised initially at fair value. In particular, if payment for an investment property is deferred, the consideration received is recognised initially at the cash price equivalent. The difference between the nominal amount of the consideration and the cash price equivalent is recognised as interest revenue in accordance with IAS 18 using the effective interest method.40 An entity applies IAS 37 or other Standards, as appropriate, to any liabilities that it retains after disposal of an investment property.DisclosureFair value model and cost model41 The disclosures below apply in addition to those in IAS 17. In accordance with IAS 17, the owner of an investment property provides lessors’ disclosures about leases into which it has entered. An entity that holds an investment property under a finance or operating lease provides lessees’ disclosures for finance leases and lessors’ disclosures for any operating leases into which it has entered.42 An entity shall disclose:(a) when classification is difficult (see paragraph 14), the criteria it uses to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business.(b) the methods and significant assumptions applied in determining the fair value of investment property, including a statement whether the determination of fair value was supported by market evidence or was more heavily based on other factors (which the entity shall disclose) because of the nature of the property and lack of comparable market data.(c) the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and categoryof the investment property being valued. If there has been no such valuation, that fact shall be disclosed.(d) the amounts recognised in profit or loss for:(i) rental income from investment property;(ii) direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period; and (iii) direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period.(e) the existence and amounts of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal.(f) contractual obligations to purchase, construct or develop investment property or for repairs,maintenance or enhancements.Fair value model43 In addition to the disclosures required by paragraph 66, an entity that applies the fair value model in paragraphs 27-49 shall disclose a reconciliation between the carrying amounts of investment property at the beginning and end of the period, showing the following:(a) additions, disclosing separately those additions resulting from acquisitions and those resultingfrom subsequent expenditure recognised in the carrying amount of an asset;(b) additions resulting from acquisitions through business combinations;(c) assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 and other disposals;(d) net gains or losses from fair value adjustments;(e) the net exchange differences arising on the translation of the financial statements into a different presentation currency, and on translation of a foreign operation into the presentation currency of the reporting entity;(f) transfers to and from inventories and owner-occupied property; and(g) other changes.44 shall disclose amounts EC staff consolidated version as of 16 September 2009, EN –EU IAS 40 FOR INFORMATION PURPOSES ONLY 12 relating to that investment property separately from amounts relating to other investment property. In addition, an entity shall disclose:(a) a description of the investment property;(b) an explanation of why fair value cannot be determined reliably;(c) if possible, the range of estimates within which fair value is highly likely to lie; and(d) on disposal of investment property not carried at fair value:(i) the fact that the entity has disposed of investment property not carried at fair value;(ii) the carrying amount of that investment property at the time of sale; and(iii) the amount of gain or loss recognised.Cost model45 In addition to the disclosures required by paragraph 66, an entity that applies the cost model in paragraph 50 shall disclose:(a) the depreciation methods used;(b) the useful lives or the depreciation rates used;(c) the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period;(d) a reconciliation of the carrying amount of investment property at the beginning and end of the period, showing the following:(i) additions, disclosing separately those additions resulting from acquisitions and those resulting from subsequent expenditure recognised as an asset;(ii) additions resulting from acquisitions through business combinations;(iii) assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 and other disposals;(iv) depreciation;(v) the amount of impairment losses recognised, and the amount of impairment losses reversed, during the period in accordance with IAS 36;(vi) the net exchange differences arising on the translation of the financial statements into a different presentation currency, and on translation of a foreign operation into the presentation currency of the reporting entity;(vii) transfers to and from inventories and owner-occupied property; and(viii) other changes; and(e) the fair value of investment property. In the exceptional cases described in paragraph 47,when an entity cannot determine the fair value of the investment property reliably, it shalldisclose:(i) a description of the investment property;(ii) an explanation of why fair value cannot be determined reliably; and(iii) if possible, the range of estimates within which fair value is highly likely to lie.Transitional provisionsFair value model46 An entity that has previously applied IAS 40 (2000) and elects for the first time to classify and account for some or all eligible property interests held under operating leases as investment property shall recognise the effect of that election as an adjustment to the opening balance of retained earnings for the period in which the election is first made. In addition:(a) if the entity has previously disclosed publicly (in financial statements or otherwise) the fair value of those property interests in earlier periods (determined on a basis that satisfies the definition of fair value in paragraph 5 and the guidance in paragraphs 29-46), the entity is encouraged, but not required:(i) to adjust the opening balance of retained earnings for the earliest period presented for which such fair value was disclosed publicly; and(ii) to restate comparative information for those periods; and(b) if the entity has not previously disclosed publicly the information described in (a), it shall not restate comparative information and shall disclose that fact.47 This Standard requires a treatment different from that required by IAS 8. IAS 8 requires comparative information to be restated unless such restatement is impracticable.48 When an entity first applies this Standard, the adjustment to the opening balance of retained earnings includes the reclassification of any amount held inrevaluation surplus for investment property.Cost model49 IAS 8 applies to any change in accounting policies that is made when an entity first applies this Standard and chooses to use the cost model. The effect of the change in accounting policies includes the reclassification of any amount held in revaluation surplus for investment property.Effective date50 This international accounting standards on income from 1 January 2001 or after the date began annual financial statements and effective. Encourage early adoption. If the enterprise will these standards used in since 2001 start before January 1, the income, it shall disclose this fact51 This Standard supersedes IAS 40 Investment Property..Source: International accounting standards committee[M], International Accounting Standard40，2001二、翻译文章译文：国际会计准则40投资性房地产范围1、本准则适用于投资性房地产的确认、计量和披露。

国际会计术语英汉对照Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表T ax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰会计&财务术语的中英对照a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum T ax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm‘s length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer‘s purchase cycle客户的购买周期。

ACCA F3 第二课监管框架中英文翻译The following factors that have shaped financial accounting can be identified.有形财务会计的以下因素可以识别。

国家/地方立法会计概念和个人判断Accounting standards会计准则其他国际影响一般公认会计原则（GAAP）公允表达National/local legislation国家/地方立法1.4 Accounting standards1.4会计准则Financial Reporting Standards (IFRSs).财务报告准则（IFRS）IFRSs are produced by the International Accounting Standards Board (IASB). 国际财务报告准则由国际会计准则理事会（IASB）产生。

Monitoring Board监控板IFRS Foundation国际财务报告准则的基础IFRS Advisory Council国际财务报告准则咨询理事会IIFRS Interpretations Committeeiifrs解释委员会Appoints任命Reports to报告Advises建议The IFRS Advisory Council (formerly called the Standards Advisory Council or SAC) is essentially a forum used by the IASB to consult with the outside world. It consults with national standard setters,academics, user groups and a host of other interested parties to advise the IASB on a range of issues, from the IASB's work programme for developing new IFRSs to giving practical advice on the implementation of particular standards.国际财务报告准则咨询委员会（以前称为准则咨询委员会或囊）本质上是一个由IASB用来与外界咨询论坛。

IFRS and IAS Summaries（2011）《国际财务报告准则》及《国际会计准则》摘要（2011）This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。

涉及相关要求必须遵照《国际财务报告准则》。

中英文对照 English with Chinese TranslationIFRS and IAS Summaries（2011）《国际财务报告准则》及《国际会计准则》摘要（2011）This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to International Financial Reporting Standards.本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。

涉及相关要求必须遵照《国际财务报告准则》。

The Conceptual Framework for Financial Reporting 2011 as issued at 1 January 2011财务报告的概念框架2011截至2011年1月1日发布This extract has been prepared by IFRS Foundation staff and has not been approved by the IASB. For the requirements reference must be made to the Conceptual Framework for Financial Reporting 2010.本摘要由国际财务报告准则基金会职员编制，未经国际会计准则理事会正式批准。

国际会计准则理事会《概念框架（讨论稿）》中文简介国际会计准则理事会《概念框架（讨论稿）》中文简介一、国际会计准则理事会发布本讨论稿的原因财务报告概念框架（以下简称概念框架）阐明了编制和列报财务报表的基本概念。

国际会计准则理事会的初步观点认为，概念框架的主要作用是协助国际会计准则理事会识别在制定和修订国际财务报告准则过程中应当一致应用的概念。

尽管现行概念框架在国际会计准则理事会制定和修订国际财务报告准则过程中发挥了重要作用，但是国际会计准则理事会认为现行概念框架存在下列问题：（1）未能包含很多重要领域。

例如，现行概念框架中计量、列报和披露以及如何确认报告主体方面的指引很少。

（2）某些方面的指引并不明确。

例如，资产和负债的定义仍然有改进的余地。

（3）现行概念框架很多方面已经过时，不能反映国际会计准则理事会当前的思路。

例如，现行概念框架规定只有经济资源很可能流入或流出时才确认一项资产或负债。

但是，国际会计准则理事会已经得出结论：在某些情况下，尽管经济资源流入或流出的可能性较小，确认资产或负债仍然可以提供有用信息。

2011年，国际会计准则理事会就其议程开展公开征询。

大多数反馈者认为概念框架项目应该成为国际会计准则理事会的优先项目。

因此，国际会计准则理事会重启了2010年曾中止的概念框架项目。

本讨论稿是发布修订后概念框架的第一步。

本讨论稿意在获取对概念框架中若干事项的初步观点和评论，并且重点关注导致国际会计准则理事会出现实务操作问题的领域。

因此，本讨论稿中所述问题并未囊括国际会计准则理事会计划纳入概念框架征求意见稿中的全部问题。

本讨论稿阐述了国际会计准则理事会关于部分讨论议题的初步观点。

但是，国际会计准则理事会并未对本讨论稿中的所有问题形成初步观点。

二、本讨论稿中的建议可能影响的有关方面概念框架的主要作用是协助国际会计准则理事会识别在制定和修订国际财务报告准则过程中一致应用的概念（参见第一部分）。

概念框架可以帮助国际会计准则理事会之外的其他方实现以下目标：（1）理解并解释现行国际财务报告准则；（2）在某一特定交易或事项不适用准则或解释时确定会计政策。

IAS 12© IASCF 1065International Accounting Standard 12Income TaxesThis version includes amendments resulting from IFRSs issued up to 17 January 2008.IAS 12 Income Taxes was issued by the International Accounting Standards Committee (IASC)in October 1996. It replaced IAS 12 Accounting for Taxes on Income (issued in July 1979).In May 1999 paragraph 88 was amended by IAS 10 Events After the Balance Sheet and in April 2000 further amendments were made as a consequence of I AS 40 Investment Property .In October 2000 IASC approved revisions to specify the accounting treatment for income tax consequences of dividends.In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.Since then, IAS 12 and its accompanying guidance have been amended by the following IFRSs:•I AS 1Presentation of Financial Statements (as revised in December 2003)•I AS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003)•I AS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003)•I AS 39 Financial Instruments: Recognition and Measurement (as revised in December 2003)•I FRS 2Share-based Payment (issued February 2004)•I FRS 3 Business Combinations (issued March 2004)•I AS 1 Presentation of Financial Statements (as revised in September 2007)•I FRS 3Business Combinations (as revised in January 2008).The following Interpretations refer to IAS 12:•SIC-21 Income Taxes—Recovery of Revalued Non-Depreciable Assets (issued July 2000 and subsequently amended)•SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders (issued July 2000 and subsequently amended)•I FRI C 7Applying the Restatement Approach under IAS 29 Financial Reporting inHyperinflationary Economies(issued November 2005 and subsequently amended).IAS 121066© IASCF C ONTENTSparagraphsINTRODUCTIONIN1–IN14INTERNATIONAL ACCOUNTING STANDARD 12INCOME TAXESOBJECTIVESCOPE1–4DEFINITIONS5–11Tax base7–11RECOGNITION OF CURRENT TAX LIABILITIES AND CURRENT TAX ASSETS12–14RECOGNITION OF DEFERRED TAX LIABILITIES AND DEFERRED TAX ASSETS15–45Taxable temporary differences15–23Business combinations19Assets carried at fair value20Goodwill21–21B Initial recognition of an asset or liability22–23Deductible temporary differences24–33Goodwill32A Initial recognition of an asset or liability33Unused tax losses and unused tax credits34–36Reassessment of unrecognised deferred tax assets37Investments in subsidiaries, branches and associates and interests injoint ventures38–45MEASUREMENT46–56RECOGNITION OF CURRENT AND DEFERRED TAX57–68C Items recognised in profit or loss58–60Items recognised outside profit or loss61A–65A Deferred tax arising from a business combination66–68Current and deferred tax arising from share-based payment transactions68A–68C PRESENTATION71–78Tax assets and tax liabilities71–76Offset71–76Tax expense77–78Tax expense (income) related to profit or loss from ordinary activities77Exchange differences on deferred foreign tax liabilities or assets78DISCLOSURE79–88EFFECTIVE DATE89–95APPENDICESA Examples of temporary differencesB Illustrative computations and presentationIAS 12 International Accounting Standard 12 Income Taxes (IAS 12) is set out in paragraphs 1–95. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 12 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. I AS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.© IASCF1067IAS 12IntroductionI N1This Standard (‘I AS 12 (revised)’) replaces I AS 12 Accounting for Taxes on Income(‘the original AS 12’). AS 12 (revised) is effective for accounting periods beginning on or after 1 January 1998. The major changes from the original IAS 12 are as follows.IN2The original IAS 12 required an entity to account for deferred tax using either the deferral method or a liability method which is sometimes known as the income statement liability method. IAS 12 (revised) prohibits the deferral method and requires another liability method which is sometimes known as the balance sheet liability method.The income statement liability method focuses on timing differences, whereas the balance sheet liability method focuses on temporary differences. Timing differences are differences between taxable profit and accounting profit that originate in one period and reverse in one or more subsequent periods.Temporary differences are differences between the tax base of an asset or liability and its carrying amount in the statement of financial position. The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.All timing differences are temporary differences. Temporary differences also arise in the following circumstances, which do not give rise to timing differences, although the original IAS 12 treated them in the same way as transactions that do give rise to timing differences:(a)subsidiaries, associates or joint ventures have not distributed their entireprofits to the parent or investor;(b)assets are revalued and no equivalent adjustment is made for tax purposes;and(c)the identifiable assets acquired and liabilities assumed in a businesscombination are generally recognised at their fair values in accordancewith IFRS 3 Business Combinations, but no equivalent adjustment is made fortax purposes.Furthermore, there are some temporary differences which are not timing differences, for example those temporary differences that arise when:(a)the non-monetary assets and liabilities of an entity are measured in itsfunctional currency but the taxable profit or tax loss (and, hence, the taxbase of its non-monetary assets and liabilities) is determined in a differentcurrency;(b)non-monetary assets and liabilities are restated under I AS 29 FinancialReporting in Hyperinflationary Economies; or(c)the carrying amount of an asset or liability on initial recognition differsfrom its initial tax base.1068© IASCFIAS 12 IN3The original IAS 12 permitted an entity not to recognise deferred tax assets and liabilities where there was reasonable evidence that timing differences would not reverse for some considerable period ahead. IAS 12 (revised) requires an entity to recognise a deferred tax liability or (subject to certain conditions) asset for all temporary differences, with certain exceptions noted below.IN4The original IAS 12 required that:(a)deferred tax assets arising from timing differences should be recognisedwhen there was a reasonable expectation of realisation; and(b)deferred tax assets arising from tax losses should be recognised as an assetonly where there was assurance beyond any reasonable doubt that futuretaxable income would be sufficient to allow the benefit of the loss to berealised. The original IAS 12 permitted (but did not require) an entity todefer recognition of the benefit of tax losses until the period of realisation.IAS 12 (revised) requires that deferred tax assets should be recognised when it is probable that taxable profits will be available against which the deferred tax asset can be utilised. Where an entity has a history of tax losses, the entity recognisesa deferred tax asset only to the extent that the entity has sufficient taxabletemporary differences or there is convincing other evidence that sufficient taxable profit will be available.IN5As an exception to the general requirement set out in paragraph IN3 above, IAS12 (revised) prohibits the recognition of deferred tax liabilities and deferred tax assets arising from certain assets or liabilities whose carrying amount differs on initial recognition from their initial tax base. Because such circumstances do not give rise to timing differences, they did not result in deferred tax assets or liabilities under the original IAS 12.N6The original I AS 12 required that taxes payable on undistributed profits of subsidiaries and associates should be recognised unless it was reasonable to assume that those profits will not be distributed or that a distribution would not give rise to a tax liability. However, IAS 12 (revised) prohibits the recognition of such deferred tax liabilities (and those arising from any related cumulative translation adjustment) to the extent that:(a)the parent, investor or venturer is able to control the timing of the reversalof the temporary difference; and(b)it is probable that the temporary difference will not reverse in theforeseeable future.Where this prohibition has the result that no deferred tax liabilities have been recognised, IAS 12 (revised) requires an entity to disclose the aggregate amount of the temporary differences concerned.IN7The original IAS 12 did not refer explicitly to fair value adjustments made on a business combination. Such adjustments give rise to temporary differences and IAS12 (revised) requires an entity to recognise the resulting deferred tax liability or (subject to the probability criterion for recognition) deferred tax asset with a corresponding effect on the determination of the amount of goodwill or bargain purchase gain recognised. However, IAS12 (revised) prohibits the recognition of deferred tax liabilities arising from the initial recognition of goodwill.© IASCF1069IAS 12I N8The original I AS 12 permitted, but did not require, an entity to recognise adeferred tax liability in respect of asset revaluations. IAS 12 (revised) requires an entity to recognise a deferred tax liability in respect of asset revaluations.I N9The tax consequences of recovering the carrying amount of certain assets orliabilities may depend on the manner of recovery or settlement, for example:(a)in certain countries, capital gains are not taxed at the same rate as othertaxable income; and(b)in some countries, the amount that is deducted for tax purposes on sale ofan asset is greater than the amount that may be deducted as depreciation.The original IAS 12 gave no guidance on the measurement of deferred tax assets and liabilities in such cases. IAS 12 (revised) requires that the measurement of deferred tax liabilities and deferred tax assets should be based on the tax consequences that would follow from the manner in which the entity expects to recover or settle the carrying amount of its assets and liabilities.I N10The original I AS 12 did not state explicitly whether deferred tax assets andliabilities may be discounted. IAS 12 (revised) prohibits discounting of deferred tax assets and liabilities.IN11The original IAS 12 did not specify whether an entity should classify deferred tax balances as current assets and liabilities or as non-current assets and liabilities.I AS 12 (revised) requires that an entity which makes the current/non-currentdistinction should not classify deferred tax assets and liabilities as current assets and liabilities.*IN12The original IAS 12 stated that debit and credit balances representing deferred taxes may be offset. IAS 12 (revised) establishes more restrictive conditions on offsetting, based largely on those for financial assets and liabilities in I AS 32 Financial Instruments: Disclosure and Presentation.†I N13The original I AS 12 required disclosure of an explanation of the relationshipbetween tax expense and accounting profit if not explained by the tax rates effective in the reporting entity’s country. AS 12 (revised) requires this explanation to take either or both of the following forms:(a) a numerical reconciliation between tax expense (income) and the productof accounting profit multiplied by the applicable tax rate(s); or(b) a numerical reconciliation between the average effective tax rate and theapplicable tax rate.I AS 12 (revised) also requires an explanation of changes in the applicable taxrate(s) compared to the previous accounting period.*This requirement has been moved to paragraph 56 of I AS 1 Presentation of Financial Statements (as revised in 2007).†In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation.1070© IASCFIAS 12IN14New disclosures required by IAS 12 (revised) include:(a)in respect of each type of temporary difference, unused tax losses andunused tax credits:(i)the amount of deferred tax assets and liabilities recognised; and(ii)the amount of the deferred tax income or expense recognised in profit or loss, if this is not apparent from the changes in the amountsrecognised in the statement of financial position;(b)in respect of discontinued operations, the tax expense relating to:(i)the gain or loss on discontinuance; and(ii)the profit or loss from the ordinary activities of the discontinued operation; and(c)the amount of a deferred tax asset and the nature of the evidencesupporting its recognition, when:(i)the utilisation of the deferred tax asset is dependent on futuretaxable profits in excess of the profits arising from the reversal ofexisting taxable temporary differences; and(ii)the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates.© IASCF1071IAS 12International Accounting Standard 12Income TaxesObjectiveThe objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue in accounting for income taxes is how to account for thecurrent and future tax consequences of:(a)the future recovery (settlement) of the carrying amount of assets(liabilities) that are recognised in an entity’s statement of financialposition; and(b)transactions and other events of the current period that are recognised inan entity’s financial statements.It is inherent in the recognition of an asset or liability that the reporting entityexpects to recover or settle the carrying amount of that asset or liability. If it isprobable that recovery or settlement of that carrying amount will make futuretax payments larger (smaller) than they would be if such recovery or settlementwere to have no tax consequences, this Standard requires an entity to recognise adeferred tax liability (deferred tax asset), with certain limited exceptions.This Standard requires an entity to account for the tax consequences oftransactions and other events in the same way that it accounts for thetransactions and other events themselves. Thus, for transactions and otherevents recognised in profit or loss, any related tax effects are also recognised in profit or loss. For transactions and other events recognised outside profit or loss(either in other comprehensive income or directly in equity), any related taxeffects are also recognised outside profit or loss (either in other comprehensiveincome or directly in equity, respectively). Similarly, the recognition of deferredtax assets and liabilities in a business combination affects the amount of goodwillarising in that business combination or the amount of the bargain purchase gainrecognised.This Standard also deals with the recognition of deferred tax assets arising fromunused tax losses or unused tax credits, the presentation of income taxes in thefinancial statements and the disclosure of information relating to income taxes. Scope1This Standard shall be applied in accounting for income taxes.2For the purposes of this Standard, income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint venture on distributions to the reporting entity.3[Deleted]1072© IASCFIAS 12 4This Standard does not deal with the methods of accounting for government grants (see I AS 20 Accounting for Government Grants and Disclosure of Government Assistance) or investment tax credits. However, this Standard does deal with the accounting for temporary differences that may arise from such grants or investment tax credits.Definitions5The following terms are used in this Standard with the meanings specified: Accounting profit is profit or loss for a period before deducting tax expense.Taxable profit (tax loss) is the profit (loss) for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable (recoverable).Tax expense (tax income) is the aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax.Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences.Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:(a)deductible temporary differences;(b)the carryforward of unused tax losses; and(c)the carryforward of unused tax credits.Temporary differences are differences between the carrying amount of an asset or liability in the state me nt of financial position and its tax base. Te mporary differences may be either:(a)taxable temporary differences, which are te mporary diffe re nce s that willresult in taxable amounts in determining taxable profit (tax loss) of futureperiods when the carrying amount of the asset or liability is recovered orsettled; or(b)deductible temporary differences, which are te mporary diffe re nce s that willre sult in amounts that are de ductible in de te rmining taxable profit (taxloss) of future periods when the carrying amount of the asset or liability isrecovered or settled.The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.6Tax expense (tax income) comprises current tax expense (current tax income) and deferred tax expense (deferred tax income).© IASCF1073IAS 12Tax base7The tax base of an asset is the amount that will be deductible for tax purposes against any taxable economic benefits that will flow to an entity when it recovers the carrying amount of the asset. If those economic benefits will not be taxable, the tax base of the asset is equal to its carrying amount.Examples1 A machine cost 100. For tax purposes, depreciation of 30 has alreadybeen deducted in the current and prior periods and the remaining costwill be deductible in future periods, either as depreciation or through adeduction on disposal. Revenue generated by using the machine istaxable, any gain on disposal of the machine will be taxable and any losson disposal will be deductible for tax purposes. The tax base of the machineis 70.2Interest receivable has a carrying amount of 100. The related interest revenue will be taxed on a cash basis. The tax base of the interest receivableis nil.3Trade receivables have a carrying amount of 100. The related revenue has already been included in taxable profit (tax loss). The tax base of thetrade receivables is 100.4Dividends receivable from a subsidiary have a carrying amount of 100.The dividends are not taxable. In substance, the entire carrying amount of theasset is deductible against the economic benefits. Consequently, the tax base of thedividends receivable is 100.(a)5 A loan receivable has a carrying amount of 100. The repayment of theloan will have no tax consequences. The tax base of the loan is 100.(a)Under this analysis, there is no taxable temporary difference. An alternative analysisis that the accrued dividends receivable have a tax base of nil and that a tax rate of nilis applied to the resulting taxable temporary difference of 100. Under both analyses,there is no deferred tax liability.8The tax base of a liability is its carrying amount, less any amount that will be deductible for tax purposes in respect of that liability in future periods. In the case of revenue which is received in advance, the tax base of the resulting liability is its carrying amount, less any amount of the revenue that will not be taxable in future periods.1074© IASCFIAS 12Examples1Current liabilities include accrued expenses with a carrying amount of 100. The related expense will be deducted for tax purposes on a cashbasis. The tax base of the accrued expenses is nil.2Current liabilities include interest revenue received in advance, with a carrying amount of 100. The related interest revenue was taxed on a cashbasis. The tax base of the interest received in advance is nil.3Current liabilities include accrued expenses with a carrying amount of 100. The related expense has already been deducted for tax purposes.The tax base of the accrued expenses is 100.4Current liabilities include accrued fines and penalties with a carrying amount of 100. Fines and penalties are not deductible for tax purposes.The tax base of the accrued fines and penalties is 100.(a)5 A loan payable has a carrying amount of 100. The repayment of the loanwill have no tax consequences. The tax base of the loan is 100.(a)Under this analysis, there is no deductible temporary difference. An alternativeanalysis is that the accrued fines and penalties payable have a tax base of nil and thata tax rate of nil is applied to the resulting deductible temporary difference of 100.Under both analyses, there is no deferred tax asset.9Some items have a tax base but are not recognised as assets and liabilities in the statement of financial position. For example, research costs are recognised as an expense in determining accounting profit in the period in which they are incurred but may not be permitted as a deduction in determining taxable profit (tax loss) until a later period. The difference between the tax base of the research costs, being the amount the taxation authorities will permit as a deduction in future periods, and the carrying amount of nil is a deductible temporary difference that results in a deferred tax asset.10Where the tax base of an asset or liability is not immediately apparent, it is helpful to consider the fundamental principle upon which this Standard is based: that an entity shall, with certain limited exceptions, recognise a deferred tax liability (asset) whenever recovery or settlement of the carrying amount of an asset or liability would make future tax payments larger (smaller) than they would be if such recovery or settlement were to have no tax consequences.Example C following paragraph 52 illustrates circumstances when it may be helpful to consider this fundamental principle, for example, when the tax base of an asset or liability depends on the expected manner of recovery or settlement. 11In consolidated financial statements, temporary differences are determined by comparing the carrying amounts of assets and liabilities in the consolidated financial statements with the appropriate tax base. The tax base is determined by reference to a consolidated tax return in those jurisdictions in which sucha return is filed. In other jurisdictions, the tax base is determined by referenceto the tax returns of each entity in the group.© IASCF1075IAS 12Recognition of current tax liabilities and current tax assets12Curre nt tax for curre nt and prior pe riods shall, to the e xte nt unpaid, be recognised as a liability. If the amount already paid in respect of current and prior pe riods e xce e ds the amount due for those pe riods, the e xce ss shall berecognised as an asset.13The benefit relating to a tax loss that can be carried back to recover current tax ofa previous period shall be recognised as an asset.14When a tax loss is used to recover current tax of a previous period, an entity recognises the benefit as an asset in the period in which the tax loss occurs because it is probable that the benefit will flow to the entity and the benefit can be reliably measured.Recognition of deferred tax liabilities and deferred tax assets Taxable temporary differences15 A deferred tax liability shall be recognised for all taxable temporary differences,except to the extent that the deferred tax liability arises from:(a)the initial recognition of goodwill; or(b)the initial recognition of an asset or liability in a transaction which:(i)is not a business combination; and(ii)at the time of the transaction, affe cts ne ithe r accounting profit nor taxable profit (tax loss).Howe ve r, for taxable te mporary diffe re nce s associate d with inve stme nts in subsidiaries, branches and associates, and interests in joint ventures, a deferred tax liability shall be recognised in accordance with paragraph 39.16I t is inherent in the recognition of an asset that its carrying amount will be recovered in the form of economic benefits that flow to the entity in future periods. When the carrying amount of the asset exceeds its tax base, the amount of taxable economic benefits will exceed the amount that will be allowed as a deduction for tax purposes. This difference is a taxable temporary difference and the obligation to pay the resulting income taxes in future periods is a deferred tax liability. As the entity recovers the carrying amount of the asset, the taxable temporary difference will reverse and the entity will have taxable profit. This makes it probable that economic benefits will flow from the entity in the form of tax payments. Therefore, this Standard requires the recognition of all deferred tax liabilities, except in certain circumstances described in paragraphs 15 and 39. 1076© IASCFIAS 12ExampleAn asset which cost 150 has a carrying amount of 100. Cumulative depreciationfor tax purposes is 90 and the tax rate is 25%.The tax base of the asset is 60 (cost of 150 less cumulative tax depreciation of 90). To recoverthe carrying amount of 100, the entity must earn taxable income of 100, but will only be ableto deduct tax depreciation of 60. Consequently, the entity will pay income taxes of 10 (40 at25%) when it recovers the carrying amount of the asset. The difference between the carryingamount of 100 and the tax base of 60 is a taxable temporary difference of 40. Therefore, theentity recognises a deferred tax liability of 10 (40 at 25%) representing the income taxes thatit will pay when it recovers the carrying amount of the asset.17Some temporary differences arise when income or expense is included in accounting profit in one period but is included in taxable profit in a different period. Such temporary differences are often described as timing differences.The following are examples of temporary differences of this kind which are taxable temporary differences and which therefore result in deferred tax liabilities:(a)interest revenue is included in accounting profit on a time proportion basisbut may, in some jurisdictions, be included in taxable profit when cash iscollected. The tax base of any receivable recognised in the statement offinancial position with respect to such revenues is nil because the revenuesdo not affect taxable profit until cash is collected;(b)depreciation used in determining taxable profit (tax loss) may differ fromthat used in determining accounting profit. The temporary difference isthe difference between the carrying amount of the asset and its tax basewhich is the original cost of the asset less all deductions in respect of thatasset permitted by the taxation authorities in determining taxable profit ofthe current and prior periods. A taxable temporary difference arises, andresults in a deferred tax liability, when tax depreciation is accelerated(if tax depreciation is less rapid than accounting depreciation, a deductibletemporary difference arises, and results in a deferred tax asset); and(c)development costs may be capitalised and amortised over future periods indetermining accounting profit but deducted in determining taxable profitin the period in which they are incurred. Such development costs have atax base of nil as they have already been deducted from taxable profit.The temporary difference is the difference between the carrying amountof the development costs and their tax base of nil.18Temporary differences also arise when:(a)the identifiable assets acquired and liabilities assumed in a businesscombination are recognised at their fair values in accordance with IFRS 3Business Combinations, but no equivalent adjustment is made for taxpurposes (see paragraph 19);(b)assets are revalued and no equivalent adjustment is made for tax purposes(see paragraph 20);© IASCF1077。

本科毕业论文（设计）外文翻译外文题目Fair Value and the IASB/FASB Conceptual Framework Project : An Alternative View 外文出处 ABACUS外文作者 Whittington, Geoffrey原文：Fair Value and the IASB/FASB Conceptual Framework Project: AnAlternative ViewThis paper analyses various controversial issues arising from the current project of the IASB and FASB to develop a joint conceptual framework for financial reporting standards. It discusses their possible implications for measurement and, in particular, for the use of fair value as the preferred measurement basis. Two competing world views are identified as underlying the debate: a Fair Value View, implicit in the IASB’s public pronouncements, and an Al ternative View implicit in publicly expressed criticisms of the IASB’s pronouncements. The Fair Value View assumes that markets are relatively perfect and complete and that, in such a setting, financial reports should meet the needs of passive investors and creditors by reporting fair values derived from current market prices. The Alternative View assumes that markets are relatively imperfect and incomplete and that, in such a market setting, financial reports should also meet the monitoring requirements of current shareholders (stewardship) by reporting past transactions and events using entity-specific measurements that reflect the opportunities actually available to the reporting entity. The different implications of the two views are illustrated by reference to specific issues in recent accounting standards. Finally, the theoretical support for the two views is discussed. It is concluded that, in a realistic market setting, the search for a universal measurement method may be fruitless and a more appropriate approach tothe measurement problem might be to define a clear measurement objective and to select the measurement method that best meets that objective in the particular circumstances that exist in relation to each item in the accounts. An example of such an approach is deprival value, which is not, at present, under consideration by the IASB.Key words:Conceptual framework; Fair value; Financial reporting;International accounting standards; Measurement.The project by the IASB and FASB to develop a joint conceptual framework,derived from their existing frameworks, is likely to influence the development of accounting standards for many years to come. It is therefore not surprising that the first discussion papers resulting from the project have attracted much fiercer criticism than the standard setters seem to have anticipated, or that much of this criticism has come from within the European Union, which is committed to adopting the International Financial Reporting Standards (IFRS) of the IASB.The issue that seems likely to attract most controversy is that of measurement,which has not yet reached discussion paper stage within the conceptual framework project. In particular, the IASB’s perceived preference for fair value as a measurement objective is likely, if expressed in the conceptual framework discussions, to be strongly contested. This issue has already been raised by an earlier discussion paper issued (but not endorsed) by the IASB, and authored by staff of the Canadian Accounting Standards Board (2005), which praised the positive properties of fair value.Controversy has been stirred further by the IASB’s publication, as a discussion paper (November 2006), of the FASB’s SFAS 157 (2006), which attempts to prescribe the interpretation of fair value within FASB standards as being a current market sale price, ignoring transaction costs and free of entity specific assumptions. Many critics feel that the adoption of this within IASB standards would change present practice significantly and adversely, because IFRS apply fair value more widely to non-financial assets than do FASB standards. Sale prices are seen as less relevant and less reliable in the case of non-financial rather than financial assets.Although fair value is a focus for much of the recent cr iticism of the IASB’sstandards and is also likely to be so for its conceptual framework project, the reasons for the criticism lie in other elements of the framework. Critics of fair value are, in fact, offering an alternative world view of financial reporting, although this view is usually not well articulated. Nor, for that matter, is the fair value world view well articulated: the argument is usually conducted on the basis of accepting a few simple assumptions that make fair value seem to be an obvious choice, whereas the assumptions themselves should be under discussion.The objective of this paper is to make some progress towards identifying these alternative world views and therefore to clarify the nature of the dispute about the conceptual framework in general and fair value in particular. The perspective is that of the IASB, of which the author was a member from 2001 to 2006, rather than the FASB, which is its partner in the project. The author’s own experiences in writing a number of alternative views to IASB drafts and standards inform the discussion. These were written piecemeal, but gradually a more coherent pattern began to be apparent, which expressed a different set of assumptions, or world view, described here as the Alternative View. This is in contrast with the view that is implicit in many of the IASB’s pronouncements, described here as the Fair Value View. This account is likely to be subjective and incomplete, and there are likely to be many other world views. However, when there is such a fierce debate between supporters and opponents of a view, it must surely help understanding to identify the main sources of disagreement. It must also be acknowledged that some of the contentious issues arise within the existing conceptual frameworks, but, as the frameworks are being revised, it is appropriate to question them.The paper proceeds as follows. First, a description is given of the current project to develop a joint conceptual framework for the IASB and FASB, including its motivation and objectives. Next, there is a discussion of the controversial aspects of the first two draft chapters of the new framework, on the purpose of financial reporting and the desirable properties of accounting information, which have already been issued in discussion paper form. This is followed by a discussion of the issues raised by the subsequent chapters of the new framework that are currently in variousstages of development, including definition of the elements of accounts, recognition and measurement. An attempt is then made to identify the two competing world views represented by opposing sides of the arguments on specific issues. We then consider how these competing views have been reflected in past IASB pronouncements, and in alternative views expressed on them. We conclude by considering the theoretical support for the Alternative View.THE IASB/FASB CONCEPTUAL FRAMEWORK PROJECTBoth the FASB and the IASB already have conceptual frameworks. The FASB’s was the first, dating mainly from the 1970s, and consists of seven substantial concepts statements, each published separately.The IASB’s Framework for the Preparation and Presentation of Financial Statements (1989) is a much briefer single document of 110 paragraphs, dating from 1989. Its content shows a strong affinity with the FASB’s earlier work, although there are important differences of detail. One important similarity is that, like the FASB framework, it lacks a treatment of measurement and is therefore incomplete. This is a legacy of the fierce and unresolved debates that took place particularly in the 1970s, when standard setters struggled unsuccessfully to achieve a solution to the inflation accounting problem that would be accepted by both users and preparers of accounts. Another legacy of the pressures and controversies of that period is that both frameworks emphasize decision usefulness, particularly to investors in capital markets, as the primary focus of general purpose financial statements. This was a bold step at the time, sweeping away the traditionalist view that accounting is primarily for legal and stewardship purposes, with decision usefulness as a useful possible additional benefit. It is argued later that this change of focus may be carried too far by the current revision of the frameworks.A primary motivation for the joint project is to converge the frameworks of the two boards in order to provide a consistent intellectual foundation for the convergence of the two sets of standards, to which both boards committed themselves in the Norwalk Agreement of 2002. Convergence is not, however, the only motivation: Improvement is equally important.There are two aspects to improvement: filling gaps to achieve completeness,and removing internal contradictions to improve consistency.The most obvious gap that needs to be filled is to develop guidance on measurement. There are many aspects of the coherence of the IASB’s framework that need improvement. An area that has given particular difficulty recently is the definition of a liability and especially the distinction between a liability and equity.The joint project started in 2005. Its planned sequence of topics and current achievements is listed in Table 1. The working papers for the project are developed by a joint IASB/FASB staff team, there being a different staff team for each stage. FASB’s greater staff resources mean that they are usually in the majority, although staff from the Canadian standard-setting body are currently developing the proposals on elements and recognition. Each paper is discussed by both boards, usually separately but sometimes in joint meetings. Thus, the project is truly a joint one, although the greater bulk of the FASB’s existing framework and its strong staff input mean that the starting point tends to be the FASB’s existing d ocument rather than the IASB’s. In most aspects, there is little difference between the current IASB and FASB frameworks, so that the FASB’s distinct influence is seen mainly in the bulk and style of exposition and argument (which may be politely described as ‘thorough’) in the two draft chapters and working papers that have appeared to date. The present paper is, however, written from the IASB perspective, and this means that some matters which look like changes from that perspective are the result of conv erging with the FASB’s existing position.OBJECTIVES AND QUALITATIVE CHARACTERISTICSThe first stage of the revision project (Phase A in Table 1) was initially considered to be so uncontroversial that it was intended that the first publication would be an exposure draft, which would be the only public consultation. However, wiser counsel prevailed and it was decided that the first stage would be (as with all subsequent stages of the revision) a discussion paper, which would be followed later by an exposure draft.This Preliminary Views paper, entitled The Objective Of Financial Reporting And Qualitative Characteristics Of Decision-useful Financial Reporting Information, was published in July 2006, with the comment period ending on 3 November. The comments received have demonstrated that the proposals arecontroversial and have justified the decision to issue a discussion paper, allowing further consultation on the subsequent exposure draft. They were originally conceived as being uncontroversial because they substantially reiterate much of the material that is in the existing frameworks. However, they do contain some significant reconstruction of the form and argument, certainly relative to the IASB’s currently slender document, and these contain the seeds of controversy. Moreover, the retention of some of the concepts in the existing framework is also controversial, particularly in those countries that are recent adopters of IFRS and that were not involved in the original development of the framework.The Objective of Financial ReportingChapter 1 of the Discussion Paper, on the objective of financial reporting, is fundamental to the remainder of the Framework. It reiterates the existing concern to produce general purpose financial statements , that is, ones that meet the needs of all external users who do not have privileged access to the entity’s internal information. It also continues the present policy of selecting investors and creditors as the focus group for establishing needs. This includes potential as well as present investors and lenders as well as equity investors. The needs of investors are assumed to be to make resource allocation decisions , which will be served by providing‘information to help present and potential investors and creditors and others to assess the amounts, timing and uncertainty of the entity’s future cash inflows and outflows’(para. OB3).Source:ABACUS,2008:139-144译文：公允价值和国际会计准则/ 财务会计准则概念框架项目:另一种观点本文分析了各种各样的国际会计准则与财务会计准则有争议的问题，从而形成标准的财务报告联合概念框架，讨论了他们对计量的影响，特别是以公允价值为基础的计量。

「重要會計用語中英對照」Item Term in English Term in Chinese1 [Amount] recoverable 可回收(金額)2 ‘Corridor’ 「緩衝區」3 ‘Cost of sales’ method 「銷貨成本」法4 Acceptable under IFRSs 國際財務報導準則可接受5 Accountability of management 管理階層之課責性6 Accounting 會計退休福利計畫之會計與報導7 Accounting and Reporting by RetirementBenefit Plans8 Accounting estimate 會計估計政府補助之會計及政府輔助之揭露9 Accounting for Government Grants andDisclosure of Government Assistance10 accounting for inventories 存貨會計11 Accounting for Investments in Associates 投資關聯企業之會計12 Accounting income 會計收益13 Accounting model 會計模式14 Accounting period 會計期間會計政策、會計估計變動及錯誤15 Accounting Policies, Changes inAccounting Estimates and Errors16 Accounting policy 會計政策17 Accounting principle 會計原則18 Accounting profit 會計利潤19 Accounting record 會計紀錄20 Accounting treatment 會計處理21 Accounts receivable 應收帳款22 Accrual basis 應計基礎23 Accrual basis of accounting 應計基礎會計24 Accrued liabilities 應計負債累計(攤銷、利息、損益)25 Accumulated (amortisation, interest, profitor loss)26 Accumulated profit or loss 累計損益27 Accumulating compensated absences 累積帶薪假28 Achieve comparability 達成可比性/ 達成…可比性29 acquired entity (被)收購(之)個體30 acquired goodwill 收購(之)商譽「重要會計用語中英對照」Item Term in English Term in Chinese31 acquired in a business combination 企業合併所取得32 Acquiree 被收購者33 Acquirer 收購者34 Acquisition 收購/ 取得35 acquisition date 收購日36 Active market 活絡市場37 active use 積極使用38 actively marketed 積極行銷39 Actuarial assumptions 精算假設40 Actuarial gains and losses 精算損益已承諾退休福利之精算現值41 Actuarial present value of promisedretirement benefits42 Actuarial valuation 精算評價43 Actuarial valuation method 精算評價方法44 Additional comparative information 額外比較資訊45 Additional consideration 額外對價46 additional disclosure 額外揭露47 Adjust for consolidation procedures 合併程序之調整48 Adjusted weighted-average shares 調整後加權平均股數調整事項(於資產負債表日後) 49 Adjusting event [after the balance sheetdate]50 adjustment 調整51 Administrative expenses 管理費用52 Admission fees 入場費53 Advance 預付款/ 墊款54 adverse economic consequences 不利之經濟後果55 adverse event 不利事件56 After-tax amount 稅後金額57 Agency 代理機構/ 機構58 Aggregate 彙總/ 彙總數59 Aggregation 彙總60 Agreement date 協議日61 Agricultural activity 農業活動62 Agricultural produce 農產品63 Agriculture 農業64 Allocation 分攤「重要會計用語中英對照」Item Term in English Term in Chinese65 Allowance 備抵66 allowance account 備抵帳戶67 Allowed alternative treatment 允許之替代處理68 American share option 美式股票選擇權69 Amortisation 攤銷70 Amortisation method 攤銷方法71 Amortisation period 攤銷期間72 Amortised cost 攤銷後成本金融資產或金融負債之攤銷後成本73 Amortised cost of a financial asset orfinancial liability74 amount of inventories 存貨金額75 amount payable 應付金額/ 給付金額76 Amount per share 每股金額認列金額(於資產負債表及損益表中)77 Amounts recognised [in the balance sheetand income statement]78 Analysis 分析79 Annual leave 年休假80 Annual periods 年度81 annuitant 年金受益人82 annuitisation 每年定期給付83 annuity 年金84 Antidilution 反稀釋85 Antidilutive 反稀釋86 Appendix 附錄87 Application of Requirements 規定之應用88 application supplement 應用補充89 appraisal 估價90 Arm’s length transaction 公平交易91 Asking price 賣方報價/ 賣價92 Assess 評估/ 評量93 Asset 資產94 asset exchange transactions 資產交換交易95 Assets acquired 取得之資產長期員工福利基金持有之資產96 Assets held by a long-term employeebenefit fund97 assets retired from active use 不再積極使用之資產「重要會計用語中英對照」Item Term in English Term in Chinese98 Associate 關聯企業99 Audit report 查核報告100 Authorise [financial statements for issue] 通過(發布財務報表)101 Available-for-sale financial assets 備供出售金融資產102 Balance sheet 資產負債表103 Balance sheet date 資產負債表日104 Balance sheet liability method 資產負債表負債法105 Bank 銀行106 Bank overdraft 銀行透支107 Bankruptcy 破產108 bargain purchase 廉價購買109 Basic earnings per share 基本每股盈餘110 basis adjustment 認列基礎調整111 Basis for Conclusions 結論基礎112 basis point 基點113 Benchmark treatment 標竿處理114 beneficial contracts 有利合約115 Benefit 效益/ 利益/ 福利116 Benefit obligation 福利義務117 Benefit to users 對使用者之效益118 Best estimate 最佳估計119 Bias 偏誤120 Bid bonds 投標保證121 Bid price 買方報價/ 買價122 bid-ask spread 買賣價差123 Binding sale agreement 具約束力之銷售協議124 binomial 二項式125 Biological asset 生物資產126 Biological transformation 生物轉化127 Black-Scholes-Merton formula Black-Scholes-Merton公式128 Board of directors 董事會129 Bonus issue 分紅配股130 Bonus plan 分紅計畫131 book of contracts 合約組合132 Book value 帳面價值133 Borrowing costs 借款成本「重要會計用語中英對照」Item Term in English Term in Chinese134 Bottom-up test 由下而上測試法135 business 業務、商業136 Business combination 企業合併137 business combination involving entities orbusinesses under common control共同控制下個體或業務之企業合併138 Business Combinations 企業合併139 Business Combinations – “Date of Exchange” and Fair Value of EquityInstruments 企業合併：「交換日」與權益工具之公允價值140 Business Combinations - Classificationeither as Acquisitions or Unitings ofInterests企業合併：收購法或權益結合法之分類141 Business Combinations - Subsequent Adjustment of Fair Values and GoodwillInitially Reported 企業合併：原報導公允價值及商譽之後續調整142 Business segment 業務部門143 Business unit 業務單位144 Buying segment 採購部門145 By-product 副產品146 Call options 買權147 Callable 可買回148 Cap 上限149 cap and trade scheme 上限及交易計畫150 Capital 資本151 capital appreciation 資本增值152 Capital asset pricing model 資本資產定價模式153 Capital contribution 資本投入154 Capital expenditure 資本支出155 Capital gain 資本利得156 Capital maintenance 資本維持157 Capital maintenance adjustment 資本維持調整158 Capitalisation 資本化159 Capitalisation of interest 利息資本化160 capped interest rate 具上限之利率161 Carried at cost 按成本列報162 Carry forward 遞轉後期「重要會計用語中英對照」Item Term in English Term in Chinese 163 Carrying amount 帳面金額164 Cash 現金165 Cash basis 現金基礎166 Cash equivalents 約當現金167 Cash flow 現金流量168 Cash flow hedge 現金流量避險169 Cash flow risk 現金流量風險現金流量表170 Cash flow statement = Statement of cashflows171 Cash Flow Statements 現金流量表172 Cash generating unit 現金產生單位173 Cash inflow 現金流入174 Cash on hand 庫存現金175 Cash outflow 現金流出176 Cash payments 現金支付177 Cash price equivalent 約當現銷價格178 Cash proceeds 現金價款179 Cash surrender value 現金解約價值180 Cash-settled share option 現金交割之股票選擇權現金交割之股份基礎給付交易181 Cash-settled share-based paymenttransaction182 Catastrophe bond 巨災債券183 Catastrophe provisions 巨災負債準備184 Cedant 分出公司185 Certificates of deposit 定期存單186 Cessation (of capitalisation) 停止(資本化)187 Chief executive officer 執行長188 Claim 請求/ 理賠/ 債權/ 主張189 Class A preference share A類特別股190 Class of assets 資產類別191 class of financial asset 金融資產類別192 Class of property, plant and equipment 不動產、廠房及設備類別193 Classification 分類金融工具之分類－或有交割條款194 Classification of Financial Instruments –Contingent Settlement Provisions195 Classification of inventory 存貨分類「重要會計用語中英對照」Item Term in English Term in Chinese196 Clean-up call 結清買權個人之近親197 Close members of the family of theindividual198 Closing market prices 收盤價199 Closing rate 收盤匯率200 Collar 上下限201 Collateral 擔保品/ 擔保202 Collateralised (asset, borrowing) 質押資產(抵押借款)203 Collectability 收現性204 Collection 收現205 Collective marks 團體標章206 Collective power 集體力量207 Combined instrument 結合工具208 Commencement 開始209 Commencement of the lease term 租賃期間開始(日)210 commercial loans 商業放款/ 商業借款/ 商業貸款211 commercial paper facilities 商業本票額度212 Commercial substance 商業實質礦產資源達到商業價值之數量213 commercially viable quantities of mineralresources214 Commission 佣金215 Commitment 承諾216 Commodity (大宗)商品/ (大宗)物資217 Comparability 可比性218 Comparability over time 不同期間之可比性219 Comparable interim period 可比期中期間220 Comparative balance sheet 比較資產負債表221 Comparative information 比較資訊222 Compensated absences 帶薪假223 complementary assets 互補性資產224 Completeness 完整性225 compliance period 遵循期間遵循國際會計準則226 Compliance with International AccountingStandards227 Component 組成部分228 Compound financial instruments 複合金融工具「重要會計用語中英對照」Item Term in English Term in Chinese 229 Compound instrument 複合工具230 Concentration of (credit etc) risk (信用等)風險集中231 Confidence level 信賴水準232 Configuration of the cash flows 現金流量型態233 Consequential amendment 配套修正234 consideration 對價235 Consistency - Alternative Methods 一致性：替代方法236 Consistency - Capitalisation of BorrowingCosts一致性：借款成本之資本化237 Consistency - Different Cost Formulas forInventories一致性：存貨之不同成本公式238 Consolidated and Separate FinancialStatements合併及單獨財務報表239 Consolidated balance sheet 合併資產負債表240 Consolidated financial statements 合併財務報表241 Consolidated Financial Statements andAccounting for Investments in Subsidiaries合併財務報表及投資子公司之會計242 Consolidated group 合併集團243 Consolidation 合併244 consolidation adjustments 合併調整245 Consolidation and Equity Method – Potential Voting Rights and Allocation ofOwnership Interests 合併與權益法：潛在表決權及所有權權益分攤246 Consolidation purposes 合併目的247 Consolidation—Special Purpose Entities 合併：特殊目的個體248 Construction contract 工程合約249 Construction Contracts 工程合約250 Constructive obligation 推定義務251 Contingency 或有/ 或有事項252 Contingent asset 或有資產253 Contingent liability 或有負債254 Contingent rent 或有租金255 contingent settlement provision 或有交割條款256 Contingent share agreement 或有股份協議257 Contingently issuable shares 或有發行股份258 continuing involvement 持續參與「重要會計用語中英對照」Item Term in English Term in Chinese259 Continuing operations 繼續營業單位260 Contract 合約261 Contracts that may be settled in (ordinary)shares or cash得以(普通股)股份或現金交割之合約262 Contractual arrangement 合約協議263 contractual cash flows 合約現金流量264 contractual maturity analysis 合約到期分析265 contractual obligation 合約義務266 contractual rights 合約權利267 Contribution 貢獻/ 提撥(金)/ 投入/ 捐贈268 contributor 提撥者269 control 控制270 Control (of an asset) 控制(資產)271 Control (of an enterprise) 控制(企業)272 Control number 控制數273 controlled entity 被控制個體274 convenience translation 簡易換算275 Convergence 趨同276 Conversion option 轉換選擇權277 Convertible bonds 可轉換債券278 Convertible debt 可轉換債務279 Convertible instruments 可轉換工具280 Convertible preference share 可轉換特別股281 co-operative 合作社282 Copyright 著作權283 core goodwill 核心商譽284 Corporate assets 共用資產285 Cost 成本286 Cost formula 成本公式287 Cost method 成本法288 cost model 成本模式289 Cost of an acquisition 取得成本/ 收購成本290 Cost of an asset acquired in exchange or part exchange for dissimilar asset 以交換或部分交換非類似資產取得之資產之成本291 Cost of an asset acquired in exchange or part exchange for similar asset 以交換或部分交換類似資產取得之資產之成本「重要會計用語中英對照」Item Term in English Term in Chinese 292 Cost of an investment 投資成本293 Cost of conversion 加工成本294 Cost of inventories 存貨成本/ 存貨...成本295 Cost of Inventories of a Service Provider 勞務供應商存貨成本296 Cost of purchase 購買成本297 Cost plus contract 成本加成合約298 Cost recovery approach 成本回收法299 Cost-based measurement 成本基礎衡量300 Cost-plus method 成本加成法301 costs of conversion 加工成本302 Costs of disposal 處分成本303 Costs of Modifying Existing Software 修改現有軟體之成本304 Costs to sell 出售成本305 counterparty 交易對方306 country of incorporation or residence 公司註冊地或所在地之國家307 coupon 息票308 credit derivative default product 信用違約衍生商品309 credit enhancements 信用增強310 credit exposures 信用暴險311 Credit facilities 信用額度312 credit insurance contract 信用保險合約313 credit quality 信用品質314 Credit risk 信用風險315 credit spread 信用價差316 Creditors 債權人317 Creditworthiness 信用等級/ 信用程度318 criteria for recognising 認列條件/ 認列基準319 cross-reference 交互索引320 CTDs 累積換算差異數321 Cumulative preference dividends 累積特別股股利322 Cumulative Translation Differences 累積換算差異數323 Currency risk 匯率風險/ 匯兌風險324 Currency translation 外幣換算325 Currency units 貨幣單位326 Current asset 流動資產327 Current cost 現時成本328 Current cost approach 現時成本法329 Current investment 當期投資/ 本期投資330 Current liabilities 流動負債331 Current service cost 當期服務成本/ 本期服務成本332 Current tax 當期所得稅/ 本期所得稅333 Curtailment 縮減334 cushions 緩衝335 customer list 客戶名單336 database 資料庫337 Date of acquisition 取得日/ 收購日338 date of exchange 交換日339 Date of transition to IFRS 轉換至國際財務報導準則日340 Dealing securities 交易目的持有之證券341 death benefit 死亡給付342 Debt 債務343 Debt instrument 債務工具344 Debt securities 債務證券345 Decision tree 決策樹346 Decision-useful information 對決策有用之資訊347 decommissioning 除役348 decommissioning costs 除役成本349 decommissioning funds 除役基金350 decommissioning obligations 除役義務除役、復原及環境修復基金351 decommissioning, restoration andenvironmental rehabilitation funds352 Deductible temporary difference 可減除暫時性差異353 Deemed cost 認定成本354 Defer 遞延355 Deferral method 遞延法356 Deferred acquisition costs 遞延取得成本357 Deferred tax 遞延所得稅358 Deferred tax assets 遞延所得稅資產359 Deferred tax income 遞延所得稅利益360 Deferred tax liabilities 遞延所得稅負債361 Defined benefit liability 確定福利負債362 Defined benefit obligation 確定福利義務363 Defined benefit obligation (present valueof)確定福利義務(之現值) 364 Defined benefit plans 確定福利計畫365 Defined contribution plans 確定提撥計畫366 Demand deposits 活期存款367 demand feature 要求即付特性368 Demerger 分割369 Demonstrably committed 明確承諾370 deposit accounting 存款會計371 deposit component 儲蓄組成部分372 Depreciable amount 可折舊金額373 Depreciable assets 折舊性資產374 depreciated replacement cost approach 折舊後重置成本法375 Depreciation 折舊376 Depreciation methods 折舊方法377 Derecognise (a financial instrument) 除列(金融工具)378 Derecognition 除列379 Derivative 衍生(工具)380 derivative features 衍生工具特性381 Derivative financial instruments 衍生金融工具382 designated and effective hedginginstrument被指定且有效之避險工具383 determination of cost 成本之決定384 Determining whether an Arrangementcontains a Lease決定一項安排是否包含租賃385 Development 發展/ 開發386 Development costs 發展成本387 Diluted earnings per share 稀釋每股盈餘388 Dilution 稀釋389 Dilutive effect 稀釋作用/ 稀釋效果390 Dilutive potential ordinary shares 稀釋潛在普通股391 diminishing balance method 餘額遞減法392 direct insurance contract 直接保險合約393 Direct labour 直接人工394 Direct method of reporting cash flows from operating activities 以直接法報導由營業活動產生之現金流量395 direct operating expenses 直接營業費用396 directly attributable 直接可歸屬397 Directors 董事398 disaggregated information 分類資訊399 Disclose 揭露400 Disclosure 揭露401 Disclosure and Presentation 揭露與表達402 Disclosure of government assistance 政府輔助之揭露403 disclosure requirement 揭露規定銀行及類似金融機構財務報表之揭露404 Disclosures in the Financial Statements ofBanks and Similar Financial Institutions揭露－服務特許權協議405 Disclosure—Service ConcessionArrangements406 Discontinued (operations) 停業(單位)407 Discontinuing operation 停業單位408 Discount rate 折現率409 discounted basis 折現基礎410 Discounting 折現411 Discretionary participation feature 裁量參與特性412 Disposal consideration 處分對價413 Disposal group 處分群組414 Disposal plan 處分計畫415 Disposal transaction 處分交易416 dissenting opinion 反對意見417 Dividend yield 股利殖利率418 Dividends 股利419 Domain name 網域名稱420 Doubtful debts 呆帳421 Downstream transactions 順流交易422 dual listed corporation 兩地掛牌上市公司423 dual trigger contract 雙重啟動合約424 Earlier application is encouraged 鼓勵提前適用425 Earnings 盈餘/ 收益426 Earnings - diluted 盈餘─稀釋427 Earnings contingency 以盈餘為基礎之或有股份428 Earnings per Share 每股盈餘429 Earnings Per Share - Financial Instruments and Other Contracts that May Be Settled inShares 每股盈餘：得以股份交割之金融工具及其他合約430 Economic benefits 經濟效益/ 經濟利益431 Economic decision-making needs of users 使用者經濟決策之需求432 Economic life 經濟年限433 Effect of assumed conversions 假設轉換之影響434 Effective date 生效日435 Effective interest method 有效利息法436 effective interest rate 有效利率437 Effects of Changes in Foreign ExchangeRates匯率變動之影響438 Elements of cost of exploration andevaluation assets探勘及評估資產成本之要素439 Eligible for capitalisation 符合資本化條件440 Elimination of Unrealised Profits andLosses on Transactions with Associates關聯企業交易未實現損益之銷除441 Embedded derivative 嵌入式衍生工具442 emission rights 排放權443 Employee benefits 員工福利444 Employee share ownership plan 員工入股計畫445 Employee share purchase plan 員工認股計畫446 Employee turnover rates 員工離職率447 Employees and others providing similarservices員工及其他提供類似勞務之人員448 Employer payroll taxes and insurancecontributions雇主薪資稅及保險提撥449 Enactment 制定/ 通過/ 頒布/立法450 Enforcement of covenants 強制履約451 Enhanced Disclosure 加強揭露452 Enterprise 企業453 Enterprises whose shares are (not) publiclytraded股票(未)公開交易之企業454 Entity 企業/ 個體/ 主體455 entity-specific value 企業特定價值456 environmental obligations 環境義務457 equalisation provisions 平穩負債準備458 Equity 權益459 Equity - Costs of an Equity Transaction 權益：權益交易之成本460 equity accounted investment 作為權益會計處理之投資權益法會計：損失之認列461 Equity Accounting Method - Recognition ofLosses462 Equity balances 權益餘額463 Equity capital 權益資本權益薪酬福利(即股票(或股份)薪酬福利) 464 Equity compensation benefits(=Stock(=Share) compensation benefits)權益薪酬計畫(即股份(或股票)薪酬計畫) 465 Equity compensation plans (=Share(=Stock) compensation plans)466 Equity component 權益組成部分467 Equity holders 權益持有人468 Equity index 股價指數469 Equity instrument 權益工具470 Equity instrument granted 給與(之)權益工具471 equity interests 權益/ 權益所有權472 equity issue 發行權益473 Equity method 權益法474 Equity securities 權益證券權益交割之股份基礎給付交易475 Equity-settled share-based paymenttransaction476 Estimated costs 估計成本477 Estimated future cash flows 估計未來現金流量478 European share option 歐式股票選擇權評估法律形式為租賃之交易實質479 Evaluating the Substance of TransactionsInvolving the Legal Form of a Lease480 Event-driven fair value measurements 基於特定事件所衡量之公允價值481 Events After the Balance Sheet Date 資產負債表日後事項資產負債表日後發生之事項482 Events occurring after the balance sheetdate483 evidence of impairment 減損(之)證據484 Exchange difference 兌換差額485 Exchange of assets 資產交換486 Exchange rate 匯率487 exchange transaction 交換交易488 Executory contract 待履行合約489 Exemptions 豁免490 Exercise date 執行日/ 行使日/ 履約日491 Exercise of rights 行使(新股認購)權利492 Exercise price 執行價格/ 行使價格/ 履約價格493 Existing liability 既有負債494 Expected value 預計價值/ 期望值495 Expenditure 支出496 Expenses 費損(與income合用)/ 費用497 Experience account 經驗帳戶498 Experience adjustments 經驗調整(數)499 Expiry date 失效日/ 滿期日/ 到期日清楚且無保留之遵循聲明500 Explicit and unreserved statement ofcompliance501 Exploration and evaluation assets 探勘及評估資產502 Exploration and evaluation expenditures 探勘及評估支出礦產資源探勘及評估503 Exploration for and Evaluation of MineralResources504 Exposure draft 草案505 Expropriation of major assets 主要資產之徵收506 Extraordinary items 非常項目507 Face (of Financial Statements or Notes) 於(財務報表或附註)中508 Fair presentation 公允表達509 Fair value 公允價值510 Fair value hedge 公允價值避險511 Fair value measurement 公允價值衡量512 Faithful representation 忠實表述513 Fees 費(用)514 Fellow subsidiary 兄弟公司515 Fidelity bonds 誠實保險516 Fiduciary activities 受託活動517 FIFO 先進先出法518 FIFO formula 先進先出公式519 Finance lease 融資租賃520 Finance lease obligations 融資租賃負債/ 融資租賃義務521 Financial asset 金融資產522 Financial asset or financial liability at fair value through profit or loss 透過損益按公允價值衡量之金融資產或金融負債523 Financial asset or liability held for trading 持有供交易之金融資產或負債524 Financial capital 財務資本525 Financial conglomerate 金融集團526 Financial guarantee 財務保證527 Financial institution 金融機構528 Financial instruments 金融工具529 Financial Instruments: Disclosure andPresentation金融工具：揭露與表達530 Financial Instruments: Recognition andMeasurement金融工具：認列與衡量531 Financial liability 金融負債532 Financial performance 財務績效533 Financial position 財務狀況534 Financial reporting 財務報導535 Financial Reporting in HyperinflationaryEconomies高度通貨膨脹經濟下之財務報導536 Financial Reporting of Interests in JointVentures合資權益之財務報導537 Financial review 財務評述538 Financial risk 財務風險539 Financial statements 財務報表540 Financial year-to-date basis 財務年度年初至當期末基礎541 Financing activities 籌資活動542 Financing device 籌資工具543 Finished good 製成品544 Firm commitment 確定承諾545 firm purchase commitment 確定購買承諾546 firm sales contracts 確定銷售合約547 First IFRS financial statements 首份國際財務報導準則財務報表548 first-in, first-out 先進先出法549 First-time adopter 首次採用者550 First-time adoption 首次採用551 First-time Adoption of International 首次採用國際財務報導準則Financial Reporting Standards552 First-time Application 首次適用553 First-Time Application of IASs as the Primary Basis of Accounting 首次適用國際會計準則作為主要會計基礎554 Fixed asset 固定資產555 Fixed coupon rate 固定息票利率556 Fixed price contract 固定價格合約557 Fixed production overheads 固定製造費用558 Flat yield curve 水平殖利率曲線559 Floating rate 浮動利率/ 浮動匯率560 Floor 下限561 Forecast 預測562 Forecast transaction 預期交易563 Foreign currency 外幣564 foreign currency derivatives 外幣衍生工具565 Foreign currency transaction 外幣交易566 Foreign entity 國外個體567 Foreign Exchange - Capitalisation ofLosses Resulting from Severe CurrencyDevaluations外匯：貨幣重貶損失之資本化568 Foreign exchange contract 外匯合約569 Foreign Exchange Rates (外幣)匯率570 Foreign operation 國外營運機構571 Forgivable loans 免償還貸款572 Forward contract 遠期合約573 forward repurchase agreement 遠期再買回協議574 Framework 架構575 Framework for the Preparation andPresentation of Financial Statements財務報表編製及表達之架構576 Franchise fee 特許權費577 Function of expense 費用之功能578 functional currency 功能性貨幣579 Fundamental errors 基本錯誤580 Fundamental Errors and Changes inAccounting Policies基本錯誤及會計政策變動581 Funding 提供資金/ 提撥資金/ 提撥/資金582 Future cash flow 未來現金流量583 Future economic benefit 未來經濟效益584 Futures contract 期貨合約585 GAAP 一般公認會計原則586 Gain on disposal 處分利益587 Gains 利益588 General purchasing power approach 一般購買力法589 General recognition principle 一般認列原則590 Geographical segments 地區別部門591 Going concern 繼續經營592 Goodwill 商譽593 Governing board 治理理事會/ 治理董事會594 Governing body 治理單位595 Governing charter 治理章程596 Government 政府597 Government assistance 政府輔助政府輔助：與營業活動無特定關連598 Government Assistance—No SpecificRelation to Operating Activities599 Government grants 政府補助600 Government guarantee 政府保證601 Grant date 給與日602 Grants related to assets 與資產有關之補助603 Grants related to income 與收益有關之補助604 Gross investment in the lease 租賃投資總額605 Gross margin 銷貨毛利606 Gross profit 銷貨毛利607 Group 集團/ 集體集體管理(員工福利)計畫608 Group administration (employee benefit)plans609 Group insurance contract 團體保險合約610 Group of assets 資產群組611 Group of biological assets 生物資產群組612 Grouping of assets 資產(之)分組613 Guarantee 保證614 Guarantee fund 保證基金615 Guaranteed residual value 保證殘值616 Harmonise 調合617 Harvest 收成618 Hedge accounting 避險會計619 Hedge effectiveness 避險有效性620 Hedged item 被避險項目621 Hedging 避險622 Hedging instrument 避險工具623 Hedging relationship 避險關係624 Hedging reserve 避險準備625 Held for resale 持有供再出售626 Held for trading 持有供交易627 Held-to-maturity investment 持有至到期日投資628 Highly probable 高度很有可能629 Hire-purchase contract 租購合約630 Historical cost 歷史成本631 Historical loss experience 歷史損失經驗632 Historical summaries 歷史性彙總(資訊)633 Holding company 控股公司634 Host contract 主契約635 Host instrument 主工具636 Hybrid instrument 混合工具637 Hyperinflation 高度通貨膨脹638 Hyperinflationary economies 高度通貨膨脹經濟639 IAS 國際會計準則640 IASC 國際會計準則委員會641 IASC Foundation Constitution 國際會計準則委員會基金會章程642 IASCF 國際會計準則委員會基金會643 Identifiable asset 可辨認資產644 IFAC 國際會計團體聯合會645 IFRIC 國際財務報導解釋委員會/國際財務報導解釋646 IFRS 國際財務報導準則647 IFRS-compliant 遵循國際財務報導準則648 Impairment 減損649 Impairment loss 減損損失650 Impairment of Assets 資產減損651 Impairment test 減損測試652 Implementation Guidance 施行指引653 Import duties 進口稅捐654 Impracticability exemption 實務上不可行之豁免655 Impracticable 實務上不可行/ 不切實際656 Imputed rate of interest 設算利率657 In the money 價內658 Inception of the Lease 租賃開始日659 Incidental income 非主要收益660 incidental operations 非主要營運661 Income 收益662 Income approach 收益法/ 損益法663 Income statement = Statement of income 損益表664 Income tax 所得稅665 income tax expense 所得稅費用666 Income Taxes 所得稅667 Income Taxes—Changes in the Tax Statusof an Enterprise or its Shareholders所得稅：企業或其股東之納稅狀況改變668 Income Taxes—Recovery of RevaluedNon-Depreciable Assets所得稅：重估價非折舊性資產之回收669 Increasing Rate Preference Shares 股利遞增特別股670 Incremental share 增額股數671 Indicator [of impairment] (減損)跡象672 Indirect method of reporting cash flows from operating activities 以間接法報導由營業活動產生之現金流量673 individual asset 個別資產674 individual financial statements 個別財務報表675 Induced conversion 誘導轉換676 Industry segments 產業部門677 Inflation 通貨膨脹678 Information Reflecting the Effects ofChanging Prices反映價格變動影響之資訊679 initial classification 原始分類680 Initial Direct Costs 原始直接成本681 Initial disclosure event (for a discontinuingoperation)(停業單位之)原始揭露事件682 Initial measurement 原始衡量683 Initial public offering 初次上市櫃684 Initial recognition 原始認列685 in-substance defeasance 視同清償686 Insurable interest 可保利益687 Insurance agency commissions 保險代理佣金688 Insurance assets 保險資產689 Insurance company 保險公司690 Insurance contract 保險合約691 Insurance Contracts 保險合約692 Insurance enterprise 保險企業693 Insurance liability 保險負債694 Insurance obligations 保險義務695 Insurance risk 保險風險696 Insurance swaps 保險交換697 Insured event 保險事件698 Insurer 保險人699 Intangible asset 無形資產700 Intangible Assets 無形資產701 Intangible Assets—Web Site Costs 無形資產：網站成本702 Integral foreign operation 整合性國外營運機構703 Interest 利息/ 利益/ 權益704 Interest cost (for an employee benefit plan) 利息成本(員工福利計畫) 705 Interest rate implicit in a lease 租賃隱含利率706 Interest rate implicit in the lease 租賃隱含利率707 Interest rate risk 利率風險708 Interest rate strip 分割利息債券709 Interest rate swap 利率交換710 interest-only strip 分割利息債券711 Interests in Joint Ventures 合資權益712 Interim financial report 期中財務報告713 Interim Financial Reporting 期中財務報導714 Interim financial statements 期中財務報表715 Interim period 期中期間716 internal rate of return 內部報酬率717 Internal risk transfer 內部風險移轉718 Internally generated 內部產生719 Internally generated goodwill 內部產生之商譽720 International Accounting Standard 國際會計準則國際會計準則委員會721 International Accounting StandardsCommittee國際會計準則委員會基金會722 International Accounting StandardsCommittee Foundation723 International Federation of Accountants 國際會計團體聯合會國際財務報導解釋委員會724 International Financial ReportingInterpretations Committee725 International Financial Reporting Standard 國際財務報導準則726 Intragroup 集團內/ 內部727 Intrinsic value 內含價值728 Introduction of the Euro 引入歐元729 Inventories 存貨730 investee 被投資者/ 被投資公司731 Investing activities 投資活動732 Investment 投資733 Investment contract 投資合約734 Investment enterprise 投資企業735 investment grade 投資等級736 Investment performance 投資績效737 Investment Property 投資性不動產738 Investment securities 投資證券739 Investment tax credits 投資抵減740 Investment-linked insurance funds 投資連結之保險基金741 Investments in Associates 投資關聯企業742 Investor 投資者/ 投資公司743 Investor in a joint venture 合資投資者/ 合資投資公司744 investor-owned entity 投資者擁有之個體/ 投資者擁有之企業745 Involuntary liquidation 非自願性清算746 irrevocable commitments 不可撤銷之承諾747 Issued capital 發行股本748 Issued shares 發行股份749 Issuing entity 發行個體/ 發行企業750 Item 項目。

国际会计准则第8 号之会计政策中英文对照会计变更以后财务报表能够提供更加可靠相关的会计信息来反映企业的业务、发生的事件或者情况对财务报表、财务业绩或现金流的影响。

下面是yjbys 小编为大家带来的关于国际会计准则的知识，欢迎阅读。

1.Changes in accounting policiesAn entity is permitted to change an accounting policy only if thechange:(i) is required by a standard or interpretation; or(ii) results in the financial statements providing reliable and morerelevant information about the effects of transactions, other events orconditions on the entity's financial position, financial performance, orcash flows. [IAS 8.14]Note that changes in accounting policies do not include applying anaccounting policy to a kind of transaction or event that did not occurpreviously or were immaterial. [IAS 8.16]1.会计政策变更企业只有在发生以下变化的时候允许变更会计政策：(1)会计准则或解释说明的要求(2)会计变更以后财务报表能够提供更加可靠相关的会计信息来反映企业的业务、发生的事件或者情况对财务报表、财务业绩或现金流的影响。

[IAS 8.14]注意，会计政策的变更不包括应用在之前没有发生过或者不重大的交易或事项。

会计术语表►AICPA: American Institute of Certified Public Accountants 美国注册会计师协会►APB: Accounting Principles Board 会计原则委员会►ASB: Auditing Standards Board (AICPA)(美国注册会计师协会) 审计准则委员会►ARSC: Accounting and Review Services Committee (AICPA) (美国注册会计师协会) 会计与复核服务委员会►ASC: Accounting Standards Codification 会计准则汇编►ASU: Accounting Standards Update 会计准则更新►CA: Chartered Accountant 特许会计师►CAQ: Center for Audit Quality 审计质量中心►CICA: Canadian Institute of Chartered Accountants 加拿大特许会计师协会►CSEC: Consulting Services Executive Committee (AICPA)(美国注册会计师协会) 咨询服务执行委员会►EITF: Emerging Issues Task Force (FASB) (美国财务会计准则委员会)紧急事务委员会►FAF: Financial Accounting Foundation 财务会计基金会►FASB: Financial Accounting Standards Board 美国财务会计准则委员会►FCA: Fellow of the Institute of Chartered Accountants 特许会计师公众成员►FinREC: Financial Reporting Executive Committee 财务报告执行委员会►FSP: FASB Staff Position (FASB) (美国财务会计准则委员会)工作人员立场公告►GAAP (US): Generally Accepted Accounting Principles （美国）一般公认会计原则►GAAS: Generally Accepted Auditing Standards 一般公认审计准则►IAASB: International Auditing and Assurance Standards Board (IFAC) 国际审计与可信性保证准则理事会(国际会计师联合会)►IAESB: International Accounting Education Standards Board (IFAC) (国际会计师联合会) 国际会计教育准则理事会►IASB: International Accounting Standards Board 国际会计准则委员会►IAS: International Accounting Standards 国际会计准则►IESBA: International Ethics Standards Board for Accountants (IFAC) (国际会计师联合会) 国际会计师职业道德准则理事会►IFAC: International Federation of Accountants 国际会计师联合会►IFRIC: International Financial Reporting Interpretations Committee (IASB) (国际会计准则委员会) 国际财务报告解释委员会►IOSCO: International Organization of Securities Commissions 国际公共部门会计准则►IPSAS: International Public Sector Accounting Standards 国际公共部门会计准则►IPSASB: International Public Sector Accounting Standards Board (IFAC) (国际会计师联合会) 国际公共部门会计准则理事会►PCAOB: Public Company Accounting Oversight Board 公众公司会计监督委员会►PPEC: Public Practice Executive Committee (CAQ) (审计质量中心)公共实践执行委员会►SAB: Staff Accounting Bulletins (SEC) (美国证监会) 首会办会计公告►SEC (US): Securities and Exchange Commission 美国证监会►SEC Regulations Committee (SEC) (美国证监会)监管委员会►SFAS: Statement of Financial Accounting Standards 财务会计准则公告►SIC: Standing Interpretations Committee (IASB) (国际会计准则委员会) 常设解释委员会►SOP: Statements of Position (AICPA) (美国注册会计师协会) 立场公告►SME: Small and Medium Sized Entities (IASB) (国际会计准则委员会) 中小企业►TPA: Technical Practice Aids (AICPA) (美国注册会计师协会) 技术实务支持体系/技术实务指引►VRG (US): Valuation Resource Group (FASB) （美国财务会计准则委员会）估值资源小组。