会计常用英语词汇
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Initial measurement 初始计量
Subsequent measurement 后续计量
consideration 对价
capital reserve 资本公积
retained earning 留存收益
merger and acquisition 并购（兼并和收购）
Business combination under the same control 同一控制下的企业合并Combining party 合并方
Combined party 被合并方
Combining date 合并日
Business combination under the different control 非同一控制下的企业合并Acquirer 购买方
Acquiree被购买方
Acquisition date 购买日
cost method 成本法
equity method 权益法
acquisition method 购买法
control 控制
Subsequent measurement 后续计量
consideration 对价
capital reserve 资本公积
retained earning 留存收益
merger and acquisition 并购（兼并和收购）
Business combination under the same control 同一控制下的企业合并Combining party 合并方
Combined party 被合并方
Combining date 合并日
Business combination under the different control 非同一控制下的企业合并Acquirer 购买方
Acquiree被购买方
Acquisition date 购买日
cost method 成本法
equity method 权益法
acquisition method 购买法
control 控制
Subsequent measurement 后续计量
consideration 对价
capital reserve 资本公积
retained earning 留存收益
merger and acquisition 并购（兼并和收购）
Business combination under the same control 同一控制下的企业合并Combining party 合并方
Combined party 被合并方
Combining date 合并日
Business combination under the different control 非同一控制下的企业合并Acquirer 购买方
Acquiree被购买方
Acquisition date 购买日
cost method 成本法
equity method 权益法
acquisition method 购买法
control 控制
Equity settled share based payment 以权益结算的股份支付
Cash settled share based payment以现金结算的股份支付
Option 股票期权
Grant date 授予日
Vesting period 等待行权期
Exercise date 行权日
Stock appreciation right 股票增值权
service condition 服务期限条件
performance condition 业绩条件
Equity instrument 权益工具
Debt instrument 债务工具
Redeemable preference shares 可赎回优先股
Compound instrument 复合工具
convertible loan stock可转换债券
Held-to-maturity investments持有至到期投资
Loans and receivables贷款和应收账款
Available-for-sale financial assets可供出售金融资产
Financial asset at fair value through profit or loss 以公允价值计量变动计入当期损益的金融资产
Financial assets held for trading 交易性金融资产
Derivative 衍生金融工具
Hedge 套期保值
Effective interest rate 实际利率
Amortized cost 摊余成本
Revenue 收入
Substance over form 实质重于形式
Sale of goods 销售商品
Rendering of service 提供劳务
Interest, royalties, dividends 利息，使用费，红利
Consignment stock 委托代销商品
Sale and repurchase 售后回购
Sale and lease back 售后回租
