国际会计准则中英对照[名言警句中英对照]

随着经济全球化的迅猛发展,会计国际化不断取得重大进展。

自2001年4月国际会计准则委员会(IASC) 改组为国际会计准则理事会(IASB) 并宣称制定“全球会计准则”以来, 会计准则国际趋同的步伐明显加快, 2005年全世界累计将有91个国家和地区允许或要求采用IFRS。

2000年5月欧盟委员会宣布,到2005年,所有欧盟的上市公司必须使用国际会计准则。

当月,证券委员会国际组织又通过对IASC 的核心准则的审核,并正式建议其所有成员要求跨国筹资和上市的公司采用该核心准则进行财务信息揭示。

With the rapid development of economic globalization, the international accounting make significant progress continually .Since the reorganization of the International Accounting Standards Committee (IASC) as the International Accounting Standards Board (IASB) since April 2001 , and declared that the development of international accounting standards, significantly speeding up the international convergence of accounting standards worldwide. In 2005 will have 91 cumulative countries and regions allow or require the use of IFRS. In May 2000, the European Commission announced that, all listed companies in the EU must use the International Accounting Standards till 2005. In the same month, the International Organization of Securities Commission examine the IASC's core standards, and formally recommended all of its members when cross-border financing and listed companies to reveal financial information to use the core standard.由IASC制定,经证券委员会国际组织认可的核心准则的发布实施,意味着只要一个公司的财务报表遵循其本国的会计要求和国际会计准则,或者其本国的会计准则已经符合国际会计准则,这家公司就可以在世界各地接受IASC核心准则的证券交易所上市,而无须重编其财务报表。

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。

国际会计常用术语中英翻译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account 帐户。

【中英对照名言警句】国际会计准则中英对照各位读友大家好，此文档由网络收集而来，欢迎您下载，谢谢很多人爱好收集、抄录名言警句，摘抄中英对照的名言警句有利于两种语言文化的学习。

以下是小编为你分享的中英对照名言警句内容，希望对你有帮助!中英对照名言警句推荐我们奋力前行，小舟逆水而上，不断地被浪潮推回到过去。

We strive to move forward, while on the boat under wave of being pushed back to the past.这世间有太多巧合，太多错过，最正确的正确，是遇见你。

This world there is too much coincidence, too much miss, the right,right is to meet you.仅仅一个月的时间，你就变了，真是衣不如新，人不如故。

Just a month of time, you have changed, is really a garment not as good as new, people are not the same.生命是非常美好的，如果生活中充满了非常有趣的人的话。

Life is happier if it is full of pretty people.分手后最伤人的话是祝你幸福，最感人的话是闹够了没有!After break up is the most hurtful things I wish you happiness, the most touching words is horsed around long enough!最宝贵的东西不是你拥有的物质，而是陪伴在你身边的人。

The most precious thing is not you have substance, but accompany in people around you.爱和承诺，像指环和花朵，用一生守候，等待幸福旳结果。

国际企业中英文对照一、损益表INCOME STATEMENTAggregate income statement 合并损益表Operating Results 经营业绩FINANCIAL HIGHLIGHTS 财务摘要Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Sales 销售额Turnover 营业额Cost of revenues 销售成本Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating income（loss）营业利润/（亏损）Operating profit 营业利润Operating margin 营业利润率EBIT margin EBIT率（营业利润率）Profit before disposal of investments 出售投资前利润Operating expenses: 营业费用：Research and development costs （R&D）研发费用marketing expensesSelling expenses 销售费用Cost of revenues 营业成本Selling Cost 销售成本Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用Selling and distribution costs 营销费用/行销费用General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用Operating income（loss）营业利润/（亏损）Profit from operating activities 营业利润/经营活动之利润Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失Government grant income 政府补助Other (expense) / income 其他收入/（费用）Loss before income taxes 税前损失Income before taxes 税前利润Profit before tax 税前利润Income taxes 所得税taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Interest income 利息收入Interest income net 利息收入净额Profit for the period 本期利润Ordinary income 普通所得、普通收益、通常收入Comprehensive income 综合收益、全面收益Net income 净利润Net loss 净损失Net Margin 净利率Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Intersegment eliminations 公司内部冲销Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference 扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating income 营业外收入Income taxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred 递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest 所得税及少数股东权益前利润（亏损）Equity in the income of investees 采权益法认列之投资收益Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率Equit ratio 产权比率Current ration (times) 流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OA（Operating Assets）经营性资产OL（Operating Liabilites）经营性负债NBC(Net Borrow Cost) 净借债费用OI(Operating Income) 经营收益NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益NFO(Net Financial Owners) 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilites leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益SPREAD 差价RE(Residual Earning) 剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金/抵押存款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets 有形资产Intangible assets 无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets 固定资产Plant Assets 厂房资产Lease prepayments 预付租金Intangible assets 无形资产Deferred tax assets 递延税/递延税项资产Total assets 资产合计Liabilities 负债Current liabilities 流动负债Short-term bank loans 短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Total current liabilities 流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 长期银行借款，减一年内到期的长期银行贷款Deferred income 递延收入Deferred tax liabilities 递延税Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other comprehensiveincome 累积其他综合所得Treasury shares 库存股票Total shareholders’ equity股东权益合计Equity 股东权益、所有者权益、净资产Shareholder’s EquityStockholder's EquityOwner's Equity股东权益、所有者权益Total liabilities and shareholders’ equity负债和股东权益合计Capital and reserves attributable to the Company’s equity holders本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Inerim dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券Share holders’ fund股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Deferred income taxes 递延所得税Exchange loss 汇兑损失Loss of disposal of property,plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments （incl. financial assets）金融资产投资Investments in acquisitions 并购投资Net cash flow 现金流量净额。

中英文对照外文翻译文献(文档含英文原文和中文翻译)译文:译文（一）世界贸易的飞速发展和国际资本的快速流动将世界经济带入了全球化时代。

在这个时代, 任何一个国家要脱离世界贸易市场和资本市场谋求自身发展是非常困难的。

会计作为国际通用的商业语言, 在经济全球化过程中扮演着越来越重要的角色, 市场参与者也对其提出越来越高的要求。

随着市场经济体制的逐步建立和完善，有些国家加入世贸组织后国际化进程的加快，市场开放程度的进一步增强，市场经济发育过程中不可避免的各种财务问题的出现，迫切需要完善的会计准则加以规范。

然而，在会计准则制定过程中，有必要认真思考理清会计准则的概念，使制定的会计准则规范准确、方便操作、经济实用。

由于各国家的历史、环境、经济发展等方面的不同,导致目前世界所使用的会计准则在很多方面都存在着差异,这使得各国家之间的会计信息缺乏可比性,本国信息为外国家信息使用者所理解的成本较高,在很大程度上阻碍了世界国家间资本的自由流动。

近年来,许多国家的会计管理部门和国家性的会计、经济组织都致力于会计准则的思考和研究,力求制定出一套适于各个不同国家和经济环境下的规范一致的会计准则,以增强会计信息的可比性,减少国家各之间经济交往中信息转换的成本。

译文（二）会计准则就是会计管理活动所依据的原则, 会计准则总是以一定的社会经济背景为其存在基础, 也总是反映不同社会经济制度、法律制度以及人们习惯的某些特征, 因而不同国家的会计准则各有不同特点。

但是会计准则毕竟是经济发展对会计规范提出的客观要求。

它与社会经济发展水平和会计管理的基本要求是相适应的,因而,每个国家的会计准则必然具有某些共性:1. 规范性每个企业有着变化多端的经济业务,而不同行业的企业又有各自的特殊性。

而有了会计准则,会计人员在进行会计核算时就有了一个共同遵循的标准,各行各业的会计工作可在同一标准的基础上进行,从而使会计行为达到规范化,使得会计人员提供的会计信息具有广泛的一致性和可比性,大大提高了会计信息的质量。

IAS国际会计准则英文版IFRS covers a wide range of accounting topics, including the recognition, measurement, presentation, and disclosure of financial information. It provides detailed guidelines on how to account for various assets, liabilities, equity, revenue, expenses, and other financial transactions. Some of the key accounting concepts and principles outlined in IFRS include:1. Fair value measurement: IFRS encourages the use of fair value as the basis for measuring assets and liabilities, where reliable and relevant market prices are available. This ensures that financial statements reflect the current economic value of an entity's assets and liabilities.2. Accrual basis accounting: IFRS requires the recognition of revenues and expenses in the period they are earned or incurred, regardless of when cash is received or paid. This provides a more accurate representation of an entity's financial performance.3. Going concern assumption: IFRS assumes that an entitywill continue its operations in the foreseeable future, unless there is evidence to the contrary. This enables financial statements to reflect the long-term nature of businessactivities and the related financial implications.4. Substance over form principle: IFRS emphasizes the economic substance of a transaction rather than its legal form. This ensures that financial statements reflect the underlying economic reality and prevent manipulation of financial results through artificial structures.However, the implementation of IFRS also poses challenges, particularly for smaller entities and emerging economies. These challenges include the need for additional training and expertise, potential costs associated with system upgrades, changes in accounting policies, and adaptation to new reporting requirements. Nevertheless, the long-term benefits of adopting IFRS are expected to outweigh these challenges, as it promotes global harmonization and convergence of accounting standards.。

【中英对照名言警句】国际会计准则中英对照很多人爱好收集、抄录名言警句，摘抄中英对照的名言警句有利于两种语言文化的学习。

以下是为你分享的中英对照名言警句内容，希望对你有帮助!我们奋力前行，小舟逆水而上，不断地被浪潮推回到过去。

We strive to move forward, while on the boat under wave of being pushed back to the past.这世间有太多巧合，太多错过，最正确的正确，是遇见你。

This world there is too much coincidence, too much miss, the right, right is to meet you.仅仅一个月的时间，你就变了，真是衣不如新，人不如故。

Just a month of time, you have changed, is really a garment not as good as new, people are not the same.生命是非常美好的，如果生活中充满了非常有趣的人的话。

Life is happier if it is full of pretty people.分手后最伤人的话是祝你幸福，最感人的话是闹够了没有!After break up is the most hurtful things I wish you happiness, the most touching words is horsed around long enough!最宝贵的东西不是你拥有的物质，而是陪伴在你身边的人。

The most precious thing is not you have substance, but aompany in people around you.爱和承诺，像指环和花朵，用一生守候，等待幸福旳结果。

Love and mitment, like ring and flowers, use whole life waiting, waiting for the happy results.两个人相爱，最终会变成一种亲情，我们这变了质的爱情。

[中英对照名人名言]国际会计准则中英对照为了方便学生学习中外名人名言，现在很多的名人名言都中英对照两个版本，以下是带来的中英对照名人名言的内容，希望你喜欢!Work makes the workman.勤工出巧匠。

Between two stools one falls to the ground.脚踏两头要落空。

Sow nothing, reap nothing.春不播，秋不收。

By reading we enrich the mind; by conversation we polish it.读书可以使我门的思想充实，谈话使其更臻完美。

Pain past is pleasure.过去的痛苦即快乐。

The voice of one man is the voice of no one.一个人的声音没有力量。

A great ship asks for deep waters.大船要走深水。

Better to light one candle than to curse the darkness.与其诅咒黑暗，不如燃起蜡烛。

The shortest answer is doing.最简短的回答就是行动。

Four short words sum up what has lifted most suessful individuals above the crowd: a little bit more.成功的秘诀就是四个简单的字：多一点点。

All things in their being are good for something.天生我才必有用。

Difficult circumstances serve as a textbook of life for people.困难坎坷是人们的生活教科书。

While there is life, there is hope.有生命便有希望。

To an optimist every change is a change for the better.对于乐观者总是越变越好。

「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。

很多人爱好收集、抄录名言警句，摘抄中英对照的名言警句有利于两种语言文化的学习。

以下是为你分享的中英对照名言警句内容，希望对你有帮助!中英对照名言警句推荐我们奋力前行，小舟逆水而上，不断地被浪潮推回到过去。

We strive to move forward, while on the boat under wave of being pushed back to the past.这世间有太多巧合，太多错过，最正确的正确，是遇见你。

This world there is too much coincidence, too much miss, the right, right is to meet you.仅仅一个月的时间，你就变了，真是衣不如新，人不如故。

Just a month of time, you have changed, is really a garment not as good as new,people are not the same.生命是非常美好的，如果生活中充满了非常有趣的人的话。

Life is happier if it is full of pretty people.分手后最伤人的话是祝你幸福，最感人的话是闹够了没有!After break up is the most hurtful things I wish you happiness,the most touching words is horsed around long enough!最宝贵的东西不是你拥有的物质，而是陪伴在你身边的人。

爱和承诺，像指环和花朵，用一生守候，等待幸福旳结果。

两个人相爱，最终会变成一种亲情，我们这变了质的爱情。

生活不是一个需要解决的问题，而是一种需要经历的现实。

Life is not a problem to solve, but a reality to be experienced.把头发留长，不烫卷，不使用者哩水等让头发变硬的东东。

财会职位英语accounting assistant 会计助理accounting clerk 记帐员accounting manager 会计部经理accounting stall 会计部职员accounting supervisor 会计主管administration manager 行政经理administration staff 行政人员administrative assistant 行政助理administrative clerk 行政办事员advertising staff 广告工作人员adviser 法律参谋airlines sales representative 航空公司定座员airlines staff 航空公司职员application engineer 应用工程师assistant manager 副经理bond analyst 证券分析员bond trader 证券交易员business controller 业务主任business manager 业务经理buyer 采购员cashier 出纳员chemical engineer 化学工程师civil engineer 土木工程师clerk typist2021年会计实务英语指导：如何做开支预算Setting up a budget can be a daunting task. There is no reason to be intimidated by this pro cess. Once you have set up your budget you can easily see where your money is going and how much you have left to save and spend. Just follow these seven easy steps.建立预算让人心悸，但不能被困难吓倒。

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。

会计原则中英对照The purpose of accounting is to provide information that can be useful for economic decision-making. For this purpose， we should have certain accounting principles that provide guidelines and a common ground to practice accounting and to communicate accounting information effectively. The most important principles are as follows：-Accrual -Historical cost -Realization -Matching -Conservation -Objectivity -Full-Disclosure -Consistency -Materiality The Accrual Principle The accrual principle holds that profit (or loss) is the difference between revenues and expensed for a period. It is not the difference between the cash receipts and cash payment for the same period. This principle complements the realization and the matching principles. According to it， the process of determining profit (or loss) is based on the accrual basis that is quite different from the cash basis.The accrual basis recognizes the impact of transactions on the financial statements in time periods when revenues and expenses occur. That is， revenues are recorded as they are earned and expenses are recorded as they are incurred. In contrast，the cash basis recognizes the impact of transactions on the financial statements only when cash is received of disbursed.会计的目标是提供有益经济决策的信息。