会计专业基础英语.doc

Unit 4 Accounting PART I Fundamentals to Accounting 第一部分 会计基本原理 1.ccounting [?ka?nt??]n. 会计 2-1 Dr.(Debit) 借记 2-2 Cr.(Credit) 贷记 3.accounting basic assumption 会计基本假设 ccounting entity 会计主体 .going concern 持续经营 .accounting periods 会计分期 .monetary measurement 货币计量 会计基础 [?kr??l] basis 权责发生制 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 substance over form 实质重于形式 ccounting elements 会计要素 ecognition [rek?gn??(?)n] n. 确认 13-1 initial recognition [rek?gn??(?)n] 初始确认 recognize [r?k?gna?z] v. 确认 14.measurement [me??m(?)nt] n. 计量 ubsequent [s?bs?kw(?)nt] measurement 后续计量 asset [?set] n. 资产 liability [la??b?l?t?] n. 负债 owners’ equity 所有者权益 shareholder’s equity股东权益 expense [?kspens; ek-] n. 费用 profit [pr?f?t] n. 利润 residual [r?z?dj??l] equity 剩余权益 residual claim 剩余索取权 capital [k?p?t(?)l] n. 资本 gains [ɡeinz] n. 利得 loss [l?s] n. 损失 Retained earnings 留存收益 Share premium股本溢价 historical cost 历史成本 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 Balance Sheet/Statement of Financial Position 资产负债表Income Statement 利润表 Cash Flow Statement 现金流量表 Statement of changes in owners’equity (or shareholders’equity) 所有者权益（股东权益）变动表 notes [n??ts] n. 附注 PART II Financial Assets* 第部分 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. give rise to 引起，导致 31.cash on hand 库存现金 .bank deposits [d?p?z?t] 银行存款 A/R, account receivable应收账款 .notes receivable 应收票据 .others receivable 其他应收款项 .equity investment 股权投资 .bond investment 债券投资 .derivative financial instrument 衍生金融工具 .active market 活跃市场 .quotation [kw?(?)te??(?)n]n. 报价 .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 -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 -2 financial assets held for trading 交易性金融资产