XX会计准则会计科目中英对照（一）.doc

XX会计准则会计科目中英对照（一） 台湾会计准则会计科目中英对照（一）Amountrecoverable可回收(金額)2Corridor緩衝區3Cost ofsalesmethod銷貨成本法4Aeptable underIFRSs國際財務報導準則可接受5Aountability ofmanagement管理階層之課責性6Aounting會計7Aounting andReporting byRetirementBenefit Plans退休福利計畫之會計與報導8Aounting estimate會計估計9Aounting forGovernment GrantsandDisclosure ofGovernment Assistance政府補助之會計及政府輔助之揭露10aounting forinventories存貨會計11Aounting forInvestments inAssociates投資關聯企業之會計12Aounting ine會計收益13Aounting model會計模式14Aounting period會計期間15Aounting Policies,Changes inAountingEstimates andErrors會計政策、會計估計變動及錯誤16Aounting policy會計政策17Aounting principle會計原則18Aounting profit會計利潤19Aounting record會計紀錄20Aounting treatment會計處理21Aounts receivable應收帳款22Arual basis應計基礎23Arual basisof aounting應計基礎會計24Arued liabilities應計負債25Aumulated(amortisation,interest,profitor loss)累計(攤銷、利息、損益)26Aumulated profitor loss累計損益27Aumulating pensatedabsences累積帶薪假28Achieve parability達成可比性29acquired entity(被)收購(之)個體30acquired goodwill收購(之)商譽31acquired ina business bination企業合併所取得32Acquiree被收購者33Acquirer收購者34Acquisition收購/取得35acquisition date收購日36Active market活絡市場37active use積極使用38actively marketed積極行銷39Actuarial assumptions精算假設40Actuarial gainsand losses精算損益41Actuarial presentvalue ofpromisedretirement benefits已承諾退休福利之精算現值42Actuarial valuation精算評價43Actuarial valuationmethod精算評價方法44Additional parativeinformation額外比較資訊45Additional consideration額外對價46additional disclosure額外揭露47Adjustments forconsolidation procedures合併程序之調整48Adjusted weighted-average shares調整後加權平均股數49Adjusting eventafter thebalance sheetdate調整事項(於資產負債表日後)50adjustment調整51Administrative expenses管理費用52Admission fees入場費53Advance預付款54adverse economionsequences不利之經濟後果55adverse event不利事件56After-tax amount稅後金額57Agency代理機構58Aggregate彙總/彙總數59Aggregation彙總60Agreement date協議日61Agricultural activity農業活動62Agricultural produce農產品63Agriculture農業64Allocation分攤65Allowance備抵66allowance aount備抵帳戶67Allowed alternativetreatment允許之替代處理68American shareoption美式股票選擇權69Amortisation攤銷70Amortisation method攤銷方法71Amortisation period攤銷期間72Amortised cost攤銷後成本73Amortised costof afinancial assetorfinancial liability金融資產或金融負債之攤銷後成本74amount ofinventories存貨金額75amount payable應付金額/給付金額76Amount per share每股金額77Amounts recognisedin thebalance sheetandine statement認列金額(於資產負債表及損益表中)78Analysis分析79Annual leave年休假80Annual periods年度81annuitant年金受益人82annuitisation每年定期給付83annuity年金84Antidilution反稀釋85Antidilutive反稀釋86Appendix附錄87Application ofRequirements規定之應用88application supplement應用補充89appraisal估價90Arms lengthtransaction公平交易91Asking price賣方報價/賣價92Assess評估93Asset資產94asset exchangetransactions資產交換交易95Assets acquired取得之資產96Assets heldby along-term employeebenefitfund長期員工福利基金所持有之資產97assets retiredfrom activeuse不再積極使用之資產98Associate關聯企業99Audit report查核報告100Authorisefinancial statementsfor issue核准(發布財務報表)101Available-for-sale financialassets備供出售金融資產102Balance sheet資產負債表103Balance sheetdate資產負債表日104Balance sheetliability method資產負債表負債法105Bank銀行106Bank overdraft銀行透支107Bankruptcy破產108bargain purchase廉價購買109Basic earningspershare基本每股盈餘110basis adjustment認列基礎調整111Basis forConclusions結論基礎112basis point基點113Benchmark treatment標竿處理114beneficial contracts有利合約115Benefit效益/利益/福利116Benefit obligation福利義務117Benefit tousers對使用者之效益118Best estimate最佳估計119Bias偏誤120Bid bonds投標保證121Bid price買方報價/買價122bid-ask spread買賣價差123Binding saleagreement具約束力之銷售協議124binomial二項式125Biological asset生物資產126Biological transformation生物轉化127Black-Scholes-Merton formulaBlack-Scholes-Merton公式128Board ofdirectors董事會129Bonus issue分紅配股130Bonus plan分紅計畫131book ofcontracts合約組合132Book value帳面價值133Borrowing costs借款成本134Bottom-up test由下而上測試法135business業務136Business bination企業合併137businessbinationinvolving entitiesorbusinesses undermon control共同控制下個體或業務之企業合併138Business Combinations企業合併139Business Combinations“Date ofExchange”and FairValue ofEquityInstruments企業合併交換日與權益工具之公允價值140Business Combinations-Classificationeither asAcquisitions orUnitings ofInterests企業合併收購法或權益結合法之分類141Business Combinations-SubsequentAdjustment ofFair Valuesand GoodwillInitiallyReported企業合併原報導公允價值及商譽之續後調整142Business segment業務部門143Business unit業務單位144Buying segment採購部門145By-product副產品146Call options買權147Callable可買回148Cap上限149cap andtrade scheme上限及交易計畫150Capital資本151capital appreciation資本增值152Capital assetpricing model資本資產定價模式153Capital contribution資本投入154Capital expenditure資本支出155Capital gain資本利益156Capital maintenance資本維持157Capital maintenanceadjustment資本維持調整158Capitalisation資本化159Capitalisation ofinterest利息資本化160capped interestrate具上限之利率161Carried atcost按成本列帳162Carry forward遞轉下期163Carrying amount帳面金額164Cash現金165Cash basis現金基礎166Cash equivalents約當現金167Cash flow現金流量168cash flowhedge現金流量避險169Cash flowrisk現金流量風險170Cash flowstatement=Statement ofcashflows現金流量表171Cash FlowStatements現金流量表172Cash generatingunit現金產生單位173Cash inflow現金流入174Cash onhand庫存現金175Cash outflow現金流出176Cash payments現金支付177cash priceequivalent約當現銷價格178Cash proceeds現金價款179cash surrendervalue現金解約價值180cash-settled shareoption現金交割之股票選擇權181cas