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1、-【提示标题】会计常用英语词汇提示：下列内容中，部分词汇有多种译法，请大家学习时注意。1. Recoverable amount3.Financial instrument：金融工具4.Give rise to:引发，导致5.Equity instrument：权益工具6.Financial asset：金融资产7.Financial liability：金融负债8.Held for trading交易性金融资产9.Held-to-maturity持有至到期投资10.Loans and receivables贷款和应收账款11.Available-for-sale financial asse
2、ts可供出售金融资产12.underlying assumptions（会计基本假设） 13. separate-entity assumption会计主体假设14. continuity assumption或Going-concern assumption持续经营假设15. accounting period会计分期16. unit-of-measure assumption货币计量 17. Nominal dollar capital maintenance assumption币值稳定 18. qualitative criteria会计信息质量要求 19. reliability可靠
3、性20. relevance相关性21. understandability可理解性 22. comparability可比性23. substance over form实质重于形式 24. materiality重要性25. conservatism谨慎性26. timeliness及时性27. accounting elements会计要素 28.会计要素的计量属性 basis of measurement 29.历史成本 historical cost 30.重置成本 replacement cost 31.可实现净值 net-realizable value 32.现值 presen
4、t value 33.公允价值 fair value 34.财务报告 financial statement 35.资产负债表 Balance Sheet 36.利润表 Income Statement 37.现金流量表 Cash Flow Statement 38.所有者权益变动表 Statement of Changes in Equity 39.附注 notes 或Disclosure notes 40.货币资金 monetary assets 41.现金 cash 42.银行账户 bank account 43.现金等价物 cash equivalent 44.金融资产 financi
5、al instruments 45.以公允价值计量且变动计入当期损益的金融资产 Measure at fair value through profit or loss 可收回金额Carrying value账面价值46.交易性金融资产 held for trading 47.指定为以公允价值计量且变动计入当期损益的金融资产 Identified as at fair value through profit or loss 48.持有至到期投资 Held-tomaturity investment 49.贷款和应收账款 Loans and receivables 50.可供出售金融资产 av
6、ailable-for-sale financial assets 51.减值 impairment 52.减值损失 impairment loss 53.存货 inventory 54.存货的种类：Classification of inventory 55.原材料 raw materials inventory 56.在产品 work-in-progress inventory 57.半成品 component parts 58.产成品 finished goods inventory 59.商品 merchandise inventory 60.周转材料 supplies invento
7、ry 61.发出存货的计量 cost flow assumption 62.先进先出法 first-in-first-out (FIFO) 63.后进先出法 last-in-first-out (LIFO) 64.移动加权平均法 moving-average unit cost 65.全月一次加权平均法 weighted-average system 66.个别计价法（具体辨认法） specific identification 67.期末存货的计量 ending balance of inventory 68.成本与可变现净值孰低 lower-of cost-or-market value
8、Net-realizable value 69.存货跌价准备 Allowance to reduce inventory to LCM 70.资产减值损失存货减值损失 loss of impairment on assets - loss of impairment on inventory 71.长期股权投资 long-term investment share 或Investment in subsidiary * 72.成本法 cost method 73.权益法 equity method 74.投资收益 investment income 75.可转换 convertible 76.
9、固定资产 capital assets 77.在建工程 wok-in-progress construction 78.折旧 amortization 79.平均年限法 straight-line-method 80.工作量法 unit-of- production 81.双倍余额递减法 declining-balance method 82.年数总和法 sum-of-the-years-digits method 83.后续支出 subsequent expenditure 84.资本化 capitalized cost 85.费用化 expensed cost 86.处置 retireme
10、nt and disposal 87.持有待售的固定资产capital assets held for sale 88.固定资产清理 disposal of capital assets 89.固定资产减值准备 allowance of impairments on capital assets 90.无形资产 intangible assets 91.专利权 patents 92.非专利技术 industrial design registration 93.商标权 trademarks and trade name 94.著作权 copyright 95.特许权 franchise rig
11、hts 96.土地使用权 rights of using land 97.投资性房地产 investment property / profitable estate 98.非货币性资产交换 non-monetary assets exchange 99.商业实质 commercial substance 100.资产减值 assets impairment 101.估计 evaluation 102.资产组 assets group cash generate unit 103.商誉 goodwill 104.负债 liabilities 105.流动负债 current liabiliti
12、es 106.非流动负债 non-current liabilities 107.初始计量 initial measurement 108.辞退福利 fire fringe 109.进口 import 110.出口 export 111.可转换公司债券 convertible bond 112.所有者权益 equity 113.实收资本 issued capital 114.资本公积 capital reserve 115.股本溢价 share premium 116.留存收益 retained earnings 117.未分配利润 distributed profit 118.完工百分比法
13、percentage of completion method 119.建造合同 construction contract 120.直接法 direct method 121.间接法 indirect method 122.分部报告 segment report 123.关联方 related party 124.租赁 lease 125.担保 guarantee 126.或有事项 contingencies 127.或有资产 contingent assets 128.或有负债 contingent liabilities 129.亏损合同 onerous contract 130.重组
14、reorganization /resutruction 131.借款费用 borrowing costs borrowing expenditure 132.溢价 premium 133.折价 discount 134.资本化 capitalize costs 135.所得税 income tax 136.计税基础 tax base 137.永久性差别 permanent difference 138.暂时性差别 temporary difference 139.应纳税暂时性差异 taxable temporary differences 140.可抵扣暂时性差异 deductible te
15、mporary difference 141.递延所得税资产 deferred tax assets 142.递延所得税负债 deferred tax liabilities 143.外币折算 translation of foreign currency 144.外币交易 foreign currency transactions 145.外币财务报表折算 translation of foreign currency financial statement 146.即期汇率current exchange rate 147.远期汇率 future exchange rate 148.通货膨胀 inflation 149.出租人 lessor 150.承租人 lessee 151.经营租赁 operating lease 152.融资租赁 finance lease / capital lease 153.售后租回 sale and leaseb
