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1、AccountingUnit 4 AccountingPART I Fundamentals to Accounting第一部分 会计基本原理1.accounting kantn. 会计2.double-entry system 复式记账法2-1 Dr.(Debit) 借记2-2 Cr.(Credit) 贷记3.accounting basic assumption 会计基本假设4.accounting entity 会计主体5.going concern 持续经营6.accounting periods 会计分期7.monetary measurement 货币计量8.accounting
2、basis 会计基础9.accrual krl basis 权责发生制【讲解】accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念accrue kru v. 积累，自然增长或利益增加，产生10.accounting policies 会计政策11.substance over form 实质重于形式12.accounting elements 会计要素13.recognition rekgn()n n. 确认13-1 initial recognition rekgn()n 初始确认【讲解】recognize rkgnaz v. 确认14.measu
3、rement mem()nt n. 计量14-1 subsequent sbskw()nt measurement 后续计量15.asset set n. 资产16.liability lablt n. 负债17.owners equity 所有者权益18.shareholders equity股东权益19.expense kspens; ek- n. 费用20.profit prft n. 利润21.residual rzdjl equity 剩余权益22.residual claim 剩余索取权23.capital kpt()l n. 资本24.gains einz n. 利得25.los
4、s ls n. 损失26.Retained earnings 留存收益27.Share premium股本溢价28.historical cost 历史成本【讲解】historical hstrk()l adj. 历史的,历史上的historic hstrk adj. 有历史意义的,历史上著名的28-1 replacement rplesm()nt cost 重置成本29.Balance Sheet/Statement of Financial Position 资产负债表29-1 Income Statement 利润表29-2 Cash Flow Statement 现金流量表29-3 S
5、tatement of changes in ownersequity (or shareholdersequity) 所有者权益（股东权益）变动表29-4 notes nts n. 附注PART II Financial Assets*第二部分 金融资产*30.financial assets 金融资产e.g. A financial instrument is any contract that gives rise to a financial asset of one enterprise and a financial liability or equity instrument o
6、f another enterprise.【讲解】give rise to 引起，导致31.cash on hand 库存现金32.bank deposits dpzt 银行存款33.A/R, account receivable应收账款34.notes receivable 应收票据35.others receivable 其他应收款项36.equity investment 股权投资37.bond investment 债券投资38.derivative financial instrument 衍生金融工具39.active market 活跃市场40.quotation kw()te(
7、)nn. 报价41.financial assets at fair value through profit or loss 以公允价值计量且其变动计入当期损益的金融资产41-1 those designated as at fair value through profit or loss 指定为以公允价值计量且其变动计入当期损益的金融资产41-2 financial assets held for trading 交易性金融资产42.financial liability 金融负债43.transaction costs 交易费用43-1 incremental external cos
8、t 新增的外部费用【讲解】incremental nkrmntl adj. 增量的,增值的44.cash dividend declared but not distributed 已宣告但尚未发放的现金股利投资收益45.profit and loss arising from fair value changes 公允价值变动损益46.Held-to-maturity investments 持有至到期投资47.amortized cost 摊余成本【讲解】amortized m:taizd adj. 分期偿还的,已摊销的48.effective interest rate 实际利率49.l
9、oan ln n. 贷款50.receivables risi:vblz n. 应收账款51.available-for-sale financial assets 可供出售金融资产52.impairment of financial assets 金融资产减值52-1 impairment loss of financial assets 金融资产减值损失53.transfer of financial assets 金融资产转移53-1 transfer of the financial asset in its entirety 金融资产整体转移53-2 transfer of a pa
10、rt of the financial asset 金融资产部分转移54.derecognition direkgnn n. 终止确认，撤销承认54-1 derecognize direkgnaz v. 撤销承认e.g. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or part of it) is discharged/cancelled.【译】金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或
11、其一部分。【讲解】（1）前缀de-，意为“除去、取消、否定、非、相反”（2）discharge dstd n. 排放，卸货，解雇 v. 解雇，写下，免除（3）cancel kns()l n. n.取消 v. 取消，删去PART III Inventory第三部分 存货55.inventory nv()nt()r n. 存货56.finished goods 产成品57.WIP, work in progress 在产品58.raw materials 原材料59.semi-finished goods 半成品60.merchandize direkgnaz n. 商品61.cost of in
12、ventory 存货成本62.cost of purchase 采购成本63.cost of conversion knv()n加工成本64.production overhead 制造费用65.storage strd costs 仓储成本66.FIFO method, first in first out method 先进先出法67.provision for impairment of inventory 存货跌价准备67-1 reverse of provision for impairment of inventory 存货跌价准备转回【讲解】reverse rvs n. 相反，背
13、面，倒退，失败 adj. 后面的，颠倒的 v. 颠倒，倒转，倒退68.NRV, net realizable rilazblvalue 可变现净值69.loss of inventories discovered in an inventory counting 存货盘亏70.losses or damages of inventories 存货损毁PART IV Long-term Equity Investments*第四部分 长期股权投资*71.long-term equity investments 长期股权投资72.business combination 企业合并73.jointl
14、y controlled enterprise/joint venture 合营企业74.equity securities权益性证券75.ownership level所有权比例76.affiliated companies 关联公司【讲解】affiliate flet n. 联号，隶属的机构 v. 使附属，接纳，加入，发生联系77.associateset; -set n.联营企业78.joint control 共同控制79.significant sgnfk()nt influence nflns 重大影响80.investee in,vesti n. 被投资企业81.cost method 成本法82.non-cash assets非现金资产83.initial investment cost 初始投资成本84.book value账面价值85.long-term equity investment acquired by paying cash 以支付现金取得的长期股权投资【讲解】acquire kwa v. 获得，取得，学到86.long-term equity investment acquired by the issue of equ
