2014会计英语词汇.docVIP

Unit 4 Accounting PART I Fundamentals to Accounting 第一部分 会计基本原理 1.accounting [?ka?nt??]n. 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 basis 会计基础 9.accrual [?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 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 [rek?gn??(?)n] n. 确认 13-1 initial recognition [rek?gn??(?)n] 初始确认 【讲解】 recognize [r?k?gna?z] v. 确认 14.measurement [me??m(?)nt] n. 计量 14-1 subsequent [s?bs?kw(?)nt] measurement 后续计量 15.asset [?set] n. 资产 16.liability [la??b?l?t?] n. 负债 17.owners’ equity 所有者权益 18.shareholder’s equity股东权益 19.expense [?kspens; ek-] n. 费用 20.profit [pr?f?t] n. 利润 21.residual [r?z?dj??l] equity 剩余权益 22.residual claim 剩余索取权 23.capital [k?p?t(?)l] n. 资本 24.gains [ɡeinz] n. 利得 25.loss [l?s] 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 [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,历史上著名的 28-1 replacement [r?ple?sm(?)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 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* 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 of another enterprise. 【讲解】 give rise to 引起，导致 31.cash on hand 库存现金 32.bank deposits [d?p?z?t] 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??(?)n]n. 报价 41.financia