会计专业基础英语
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U n i t4A c c o u n t i n g PART I Fundamentals to Accounting第一部分会计基本原理[?'ka?nt??]n. 会计system复式记账法2-1 Dr.(Debit) 借记2-2 Cr.(Credit) 贷记basic assumption会计基本假设entity会计主体concern持续经营periods会计分期measurement货币计量basis会计基础[?'kr??l] basis权责发生制【讲解】accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念accrue [?'kru?] v. 积累，自然增长或利益增加，产生policies会计政策over form实质重于形式elements会计要素[rek?g'n??(?)n] n. 确认13-1 initial recognition [rek?g'n??(?)n] 初始确认【讲解】recognize ['r?k?g'na?z] v. 确认['me??m(?)nt] n. 计量14-1 subsequent ['s?bs?kw(?)nt] measurement 后续计量 ['?set] n. 资产[la??'b?l?t?] n. 负债’ equity所有者权益’s equity股东权益[?k'spens; ek-] n. 费用['pr?f?t] n. 利润[r?'z?dj??l] equity剩余权益claim剩余索取权['k?p?t(?)l] n. 资本[ɡeinz] n. 利得[l?s] n. 损失earnings留存收益premium股本溢价cost历史成本【讲解】historical [h?'st?r?k(?)l] adj. 历史的,历史上的historic [h?'st?r?k] adj. 有历史意义的,历史上着名的28-1 replacement [r?'ple?sm(?)nt] cost 重置成本Sheet/Statement of Financial Position资产负债表29-1 Income Statement 利润表29-2 Cash Flow Statement 现金流量表29-3 Statement of changes in owners’equity (or shareholders’equity) 所有者权益（股东权益）变动表29-4 notes [n??ts] n. 附注PART II Financial Assets*第二部分金融资产*assets金融资产. A financial instrument is any contract that gives rise to a financial asset of one enterprise and a financial liability or equity instrument of another enterprise.【讲解】give rise to 引起，导致on hand 库存现金deposits [d?'p?z?t] 银行存款R, account receivable应收账款receivable应收票据receivable其他应收款项investment股权投资investment债券投资financial instrument衍生金融工具market活跃市场[kw?(?)'te??(?)n]n. 报价assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产41-1 those designated as at fair value through profit or loss 指定为以公允价值计量且其变动计入当期损益的金融资产41-2 financial assets held for trading 交易性金融资产liability金融负债costs交易费用43-1 incremental external cost 新增的外部费用【讲解】incremental [?nkr?'m?ntl] adj. 增量的,增值的dividend declared but not distributed 已宣告但尚未发放的现金股利投资收益and loss arising from fair value changes公允价值变动损益investments持有至到期投资cost摊余成本【讲解】amortized [?'m?:taizd]adj. 分期偿还的,已摊销的interest rate实际利率[l??n] n. 贷款[ri'si:v?blz] n. 应收账款financial assets可供出售金融资产of financial assets金融资产减值52-1 impairment loss of financial assets 金融资产减值损失of financial assets金融资产转移53-1 transfer of the financial asset in its entirety 金融资产整体转移53-2 transfer of a part of the financial asset 金融资产部分转移[di?'rek?g'n???n] n. 终止确认，撤销承认54-1 derecognize [di?'rek?gna?z] v. 撤销承认. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or part of it) is discharged/cancelled.【译】金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。
【讲解】（1）前缀de-，意为“除去、取消、否定、非、相反”（2）discharge [d?s't?ɑ?d?] n. 排放，卸货，解雇 v. 解雇，写下，免除（3）cancel ['k?ns(?)l] n. n.取消 v. 取消，删去PART III Inventory第三部分存货['?nv(?)nt(?)r?] n. 存货goods产成品, work in progress在产品materials 原材料goods半成品[di?'rek?gna?z] n. 商品of inventory存货成本of purchase 采购成本of conversion [k?n'v???(?)n]加工成本overhead制造费用['st??r?d?] costs仓储成本method, first in first out method先进先出法for impairment of inventory存货跌价准备67-1 reverse of provision for impairment of inventory 存货跌价准备转回【讲解】reverse [r?'v??s] n. 相反，背面，倒退，失败 adj. 后面的，颠倒的 v. 颠倒，倒转，倒退, net realizable ['rila?z?bl]value可变现净值of inventories discovered in an inventory counting存货盘亏or damages of inventories存货损毁PART IV Long-term Equity Investments*第四部分长期股权投资*equity investments长期股权投资combination企业合并controlled enterprise/joint venture合营企业securities权益性证券level所有权比例companies关联公司【讲解】affiliate [?'f?l?e?t] n. 联号，隶属的机构 v. 使附属，接纳，加入，发生联系[?'s????e?t; -s?e?t] n.联营企业control共同控制[s?g'n?f?k(?)nt] influence ['?nfl??ns] 重大影响[in,ves'ti] n. 被投资企业method成本法assets非现金资产investment cost初始投资成本value账面价值equity investment acquired by paying cash以支付现金取得的长期股权投资【讲解】acquire [?'kwa??] v. 获得，取得，学到equity investment acquired by the issue of equity securities以发行权益性证券方式取得的长期股权投资measurement/ be reliably measured 可靠计量value of identifiable net assets 可辨认净资产公允价值[dis'p?uz?l] of long-term equity investment长期股权投资的处置PART V Non-Current Assets第五部分固定资产assets固定资产life/service life使用寿命assets 有形资产fixed assets 外购固定资产fixed asset自行建造sum payment 整笔付款，一次总付，一次总算【讲解】lump [l?mp] n. 块，块状 adj. 成团的，总共的 v. 混在一起，使成块状 cost 运输费【讲解】delivery [d?'l?v(?)r?] n. 交付，交货，递送costs装卸费【讲解】handling ['h?ndl??] n. 处理 adj. 操作的costs安装费【讲解】installation [?nst?'le??(?)n]n. 安装，装置，就职charges包装费fees专业人员服务费of abandoning the asset at the end of its use 弃置费用【讲解】abandon [?'b?nd(?)n] v. 遗弃，放弃[d?,pri???'e??(?)n; -s?'e?-] n. 折旧102-1 accumulated depreciation 累计折旧102-2 original cost原值net residual value预计净残值amount 应计折旧额for impairment 减值准备deterioration 无形损耗【讲解】deterioration [di,ti?ri?'rei??n] n. 恶化，退化106-1 physical wear and tear 有形损耗【讲解】（1）wear n. 穿着，磨损，耐久性 v. 穿着，用旧，耗损（2）tear n. 眼泪，（撕破的）洞或裂缝，撕扯rate 折旧率method折旧方法. A change in the useful life or estimated net residual value of a fixed asset or the depreciation method used shall be accounted for a change in an accounting estimate.【译】固定资产使用寿命、预计净残值和折旧方法的改变应当作为会计估计变更。
