会计英语单词

Chapter1Specialpurposefinancialstatement专用财务报表Afinancialstatementdesignedtomeettheneedsofaspecificgrouportosatisfyaspecificpurpose.Specific,具体的；特定的，特殊的Generalpurposefinancialstatement一般财务报表Financialstatementsthatcomplywithconceptualframeworkrequirementsandaccountingstandardsandmeettheinformationneedscommontouserswhoareunabletocommandthepreparationoffinancialstatementstailoredspeciallytosatisfyalltheirinformationplywith,遵守；服从conceptual基本概念，概念框架指挥，控制，命令tailored,adj特制的v（tailor过去式）调整使适应AustralianSecuritiesandInvestmentsCommission(ASIC)澳大利亚证券投资委员会BodyresponsibleforadministeringcorporationlegislationinAustralia.Itisindependentofstateministersorstateparliamentsandreportsdirectly to the Commonwealth Parliament, the Treasurerand ParliamentarySecretarytotheTreasurer.administer,管理，执行corporation,公司，法人，社会团体legislation,法律法规stateparliaments,州议会CommonwealthParliament,联邦议会Treasurer,财务主管；司库；出纳员ParliamentarySecretary,国会秘书AustralianAccountingStandardsBoard澳大利亚会计准则委员会Bodychargedwithdevelopingaconceptualframeworkforaccountingpractices,makingandformulatingaccountingstandards,andparticipatinginandcontributingtothedevelopmentofasinglesetofaccountingstandardsforworldwideuse.Formulating,构想出；规划；确切地阐述Participating，参加，参与FinancialReportingCouncil(FRC)财务报告委员会BodythatoverseestheactivitiesoftheAASBandtheAUASB.Oversee,监督AustralianSecuritiesExchange(ASX)澳大利亚证券交易所Acompanyincorporatedon1April1987.TheASXsetsuniformtradingrules,ethicalstandardsandlistingrequirements.Incorporate,组成公司相同的，一致的Ethical道德标准Conservativeaccountingpolicies保守会计政策stdoeeefanystassets.Atowardsunderstatingthecarryingvalueofassetsandoverstatingthecarryingvalueofliabilities.Conservative,保守的Understate,少说，少报；保守的说Overstate,夸大，夸张Bias,偏见；偏好；倾向Chapter2Conceptualframework基本概念，概念框架Aframeworkthatseekstoidentifytheobjectiveofgeneralpurposefinancialreportingandthequalitativecharacteristicsthatfinancialinformationshouldpossess.Identify，确定，认同Qualitative，性质上的Characteristic，特征Possess，控制，使掌握Reportingentity报告主体Whenusersaresaidtoexistwhodonothaveaccesstoinformationrelevanttodecisionmakingandwhoarejudgedtobedependentongeneralpurposefinancialreports,theentityisdeemedtobeareportingentity.Exist，存在haveaccessto,可获得，可利用bedependenton,依靠，依赖bedeemedto,被认为Asset资产DefinedintheAASBConceptualFrameworkasaresourcecontrolledbytheentityasaresultofpasteventsandfromwhichfutureeconomicbenefitsareexpectedtoflowtotheentity.Futureeconomicbenefits未来经济利益Thescarcecapacitytoprovidebenefitstotheentitiesthatusethem—commontoallassetsirrespectiveoftheirphysicalorotherform.(assets)控制Ifanassetistoberecognized,controlratherthanlegalownershipmustbeestablished.Controlis‘thecapacityoftheentitytobenefitfromtheassetinthepursuitoftheentity’sobjectivesandtodenyorregulatetheaccessofotherstothatbenefit’.Pursuit,追求Deny,否认；拒绝Liability负债DefinedintheAASBConceptualFrameworkas presentobligationoftheentityarisingfrompastevents,thesettlementofwhichisexpectedtoresultinanoutflowfromtheentityofresourcesembodyingeconomicSettlement，结算Embodying，使具体化，具体表达Notestothefinancialstatements财务报表说明（披露）Futureexplanationorinformationrelatingtoparticularitemsappearinginfinancialstatements.Expenses费用DefinedintheAASBConceptualFrameworkas‘decreaseineconomicbenefitsduringtheaccountingperiodintheformofoutflowsordepletionsofassetsorincurrencesofliabilitiesthatresultindecreaseofequity,otherthanthoserelatingtodistributionstoequityparticipants’.Depletions,消耗，损耗Incurrences,招致，发生Participants,参与者Income收入DefinedbytheAASBConceptualFrameworkas‘increaseineconomicbenefitsduringtheaccountingperiodintheformofinflowsorenhancementsofassetsordecreasesofliabilitiesthatresultinincreasesinequity,otherthanthoserelatingtocontributionsfromequityparticipants’.Enhancement，增加Equity所有者权益Residualinterestintheassetsoftheentityafterdeductionofitsliabilities.Theresidualinterestisaclaimorrighttothenetassetsofthereportingentity.Residualinterest，剩余权益；残值或者Theowners’shareofthebusinesscalculatedbysubtractingtheliabilitiesoftheentityfromitsassets.Subtracting，减法Conventionalfinancialreportingpractices传统财务报告实务Representedbythesetofthegenerallyacceptedaccountingprinciplesinplaceatapointintime.Theyrelyheavilyonhistorical—costaccountingandassociateddoctrines,suchasthedoctrineofconservatism.historical—costaccounting，历史成本会计associateddoctrines，相关学说，相关声明doctrineofconservatism，保守主义Full—costmethod完全成本法Inrelationtotheextractiveindustries,thismethodofaccountingrequiresallexplorationcostsincurredbyanentitytobematchedagainstrevenuefromthetotaleconomicallyrecoverablereservesdiscoveredbytheentityacrossallsites.e（矿业、农业、渔业等）天然生产业explorationcosts，勘探成本Successful—effortsmethod成果法Methodofaccountingusedintheextractiveindustriesunderwhichonlycostsresultingdirectlyinthediscoveryofeconomicallyrecoverablereservesarecarriedforward,allothersbeingwrittenoffasincurred.economicallyrecoverablereserves，经济可采储量writtenoff，核销；销账；报废Chapter4Historical—costaccounting历史成本会计Systemofaccountingthatbasesassetvaluesandexpensesontheactualpricespaidratherthanonmarketvaluations.Present—valueaccounting现值会计Anapproachtoaccountingthatvaluesassetsandliabilitiesonthebasisoftheirnetpresentvalues.Basis，基准，准则netpresentvalues，净现值Market—valueaccounting市值会计eeysassetsaredatrtt,marketvalue,净市值Heritageassets遗产资产（辈的遗产的定义有所不同，此处不作讲解）Variouslydefined.’non—currentassetsthatagovernmentintendstopreserveindefinitelybecauseoftheiruniquehistorical,culturalorenvironmental(Auditor—GeneralofNSW).Unique，独特的，稀罕的Currentassets流动资产Anentityshallclassifyanassetascurrent,whenItexpectstorealise(realize))theasset,orintendstosellorconsumeit,initsnormaloperatingcycle;Itholdstheassetprimarilyforthepurposeoftrading;Itexpectstorealizetheassetwithintwelvemonthsafterthereportingperiod;orTheassetiscashoracashequipment(asdefinedinAASB107)Unlesstheassetisrestrictedfrombeingexchangedorusedtosettlealiabilityforatleasttwelvemonthsafterthereportingperiod.cashequipment，现金等价物（货币工具）Currentratio流动比率Determinedbydividingcurrentassetsbycurrentliabilities.Ameasureoftheshort—termliquidityorsolvencyofanorganization.Divide，除short—termliquidity，短期流动性solvency，偿付能力Intangibleassets无形资产Non—monetaryassetswithoutphysicalsubstance.Commonformsofintangibleassetsincludepatents,goodwill,brandnamesandtrademarks.Non—monetaryassets，非货币资产physicalsubstance，物理实质，物质Recoverableamount可收回金额Thenetamountexpectedtoberecoveredthroughthecashinflowsandoutflowsarisingfromthecontinueduseandsubsequentdisposalofanitem.dyerfntFairvaluelesscostofdisposal;Itsvalueinuse.Usefullife使用年限Estimatedperiodoverwhichfutureeconomicbenefitsembodiedinadepreciableassetareexpectedtobeconsumedbytheentity,ortheestimatedtotalservicetobeobtainedfromtheassetbytheentity.Embodied，表现，包括Amortisation摊销Theallocationofthecostofanasset,oritsrevaluedamount,overtheperiodsinwhichbenefitsareexpectedtobederivedfromthisasset.Intangibleassetsareamortised;Tangibleassetsaredepreciated.bederivedfrom，源自于derived，vi.起源v．得到，获得Capitalise资本化Tocarryforward(defer)someexpenditureasanasset(asopposedtowritingitoffasanexpense)onthebasisthatitwillgeneratefutureeconomicbenefits.Generate，造成，引起Chapter5Depreciation折旧Allocationofthecostofanasset,oritsrevaluedamount,overtheperiodsinwhichbenefitsareexpectedtobederived.Depreciableasset应折旧资产Anon—currentassethavingalimitedusefullife.Depreciableamount应折旧金额Historicalcostorrevaluedamountofadepreciableassetlessthenetamountexpectedtoberecoveredondisposaloftheassetattheendofitsusefullife.Sum-of-digitsmethod年数总和法Methodofdepreciationthatallocatesagreateramountofdepreciationintheearlyyearsofanasset’slife.Declining—balancemethod余额递减法Methodofdepreciationtobeusedwhentheeconomicbenefitstobederivedfromadepreciableassetareexpectedtobegreaterintheearlieryearsrelativetothelateryears.Straight—linemethod直线法Methodofamortizationordepreciationwherethecostorrevaluedamountofanasset,lessitsexpectedresidualvalue,isuniformlydepreciatedoveritsexpectedusefullife.residualvalue，残值uniformly，一致地，相同地Chapter7Inventory存货Goods,otherpropertyandservicesheldforsaleintheordinarycourseofbusiness;orintheprocessofproduction,preparationorconversionforsuchsale;orintheformofmaterialsorsuppliestobeconsumesintheproductionofgoodsorservicesavailableforsale.heldforsale，持有待售Costofgoodssold销售成本Costofinventorysoldduringthefinancialperiod.Canbedeterminedeitheronaperiodicbasisoronaperpetual(continuous)basis.Perpetual，永久的，无期限的LowerofcostandnetrealisablevalueCostistheaggregateofcostssuchaspurchaseandconversion;Netrealisablevalueistheestimatedproceedsofsalelesscoststocompletionandcoststosell.realisableFixedproductioncosts固定生产成本Costsofproductionthatarenotexpectedtofluctuateaslevelsofproductionchange.Fluctuate，波动，涨落Fixedcosts固定成本Coststhatdonotfluctuate(atleastintheshorterterm)aslevelsofproduction/activitychange.Directingcosting直接成本Wherefixedproductioncostsaretreatedasperiodcosts(broughttoaccountasexpensesinthefinancialperiodinwhichtheyareincurred)andthusexcludedfromthecostofinventories.periodcosts，期间成本，当期成本（期间费用）Absorptioncosting吸收成本法Wherethecostofinventoryincludesvariableproductioncostsandfixedproductioncosts.Oftenreferredtoas‘fullPeriodcosts期间成本，当期成本（期间费用）Coststhatarewrittenoffintheperiodinwhichtheyareincurredsincetheyarenotexpectedtoprovideeconomicbenefitsbeyondtheendofthecurrentfinancialperiod.Standardcosts标准成本Usedtoassigncoststoinventory,theyarepredeterminedproductcostsestablishedonthebasisofplannedproductsand/oroperations,plannedcostandefficiencylevelsandexpectedcapacityutilization.Assign，分派，分配Predetermine，预先裁定；注定capacityutilization，生产能力利用系数Write-down减值Reducingthecarryingvalueofanasset.Specific-identificationmethod个别鉴定法Methodofaccountingforthecostflowofinventory.Significantdollarvalueitemsareoften‘accountedforthisway,particularlywheretheyhaveauniquecharacteristicsuchasauniqueproductnumber.Weighted-averageapproach加权平均法Anaveragecostisdeterminedforinventorybasedonbeginninginventoryanditemspurchasedduringtheperiod.Thecostsoftheindividualunitsareweightedbythenumberofunitsacquiredormanufacturedataparticularprice.Theunitsinendinginventoryandunitssoldarecostedatthisaveragecost.Particular，详细的Costflowmethod----Firstinfirstout(FIFO)先进先出法Methodofassigningcoststoinventorywhereitisassumedthatthefirstinventorythatentersanorganisstockisthefirstinventorythatissold.Costflowmethod----Lastinfirstout(LIFO)后进先出法Methodofassigningcoststoinventorywhereitisassumedthatthelastinventoryitemthatentersanorganisation’sstockisthefirstinventorythatissold.Periodicinventorysystem定期盘存法Alsoknownasthephysicalinventorymethod,thisisamethodofaccountingforinventorywhereinventoryiscountedperiodicallyandthenpriced.Perpetualinventorysystem永续盘存制Alsoknownasthecontinuousmethod,thisisamethodofaccountingforinventorywherearunningtotaliskeptoftheunitsonhandbyrecordingallincreasesanddecreasesastheyoccur.Perpetual，永续的，无期限的Chapter8Identifiableintangibleassets可辨认无形资产Include patents, trademarks, brand names and copyrights. Can consideredidentifiableasaspecificvaluecanbeplacedoneachasset,andtheycanbeseparatelyidentifiedandsold.Unidentifiableintangibleassets不可辨认无形资产Intangibleassetsthatcannotbeseparatelysold,suchasloyalcustomersandestablishedreputation.Cannotbeindividuallymeasuredwithacceptablelevelsofreliability.loyalcustomers，忠诚客户（客户忠诚度）Goodwill商誉Unidentifiableintangibleassetsrepresentingthefutureeconomicbenefitsassociatedwithanexistingcustomerbase,efficientmanagement,reliablesuppliersandthelike.Researchanddevelopment研究与开发（产品等）Researchisoriginalinvestigation,whiledevelopmentisdefinedasactivitiesundertakenwithspecificcommercialobjectives,andinvolvesthetranslationofresearchknowledgeintodesignsfornewproducts.Investigation，调查，研究commercialobjectives，商业目标Purchasedgoodwill合并商誉Goodwillthathasbeenacquiredthroughatransactionwithanexternalparty,asopposedtogoodwillthatisgeneratedbythereportingentityitself.InAustraliapurchasedgoodwillmustbeshownasanassetofthereportingentity.Invertedsum-of-years-digitsapproach反向的年数总和法Amethodofdepreciation/amortisationthatisappliedontheassumptionthatgreaterbenefitsarederivedinthefutureyearsthanearlieryears.Chapter10Contingentliabilities或有负债Obligationsthatarepayablecontingentuponafutureorobligationsthatarenotprobable(intermsofresourcesoutflows)orarenotmeasurablewithsufficientreliability.Obligation，债务；义务Sufficient，充足的Non-currentliability非流动负债AnyliabilitythatdoesnotpassthetestprovidedwithinAASB101foracurrentliability.Currentliability流动负债LiabilitiesthatsatisfyanyofthefourcriteriaprovidedbyAASB101.PS:Fourcriteria（条件）Itexpectstosettletheliabilityinitsnormaloperatingcycle;Itholdstheliabilityprimarilyforthepurposeoftrading;Theliabilityisduetobesettledwithintwelvemonthsaftertheendofthereportingperiod;orTheentitydoesnothasanunconditionalrighttodefersettlementoftheliabilityforatleasttwelvemonthsafterthereportingperiod.Allotherliabilitiesshallbeclassifiedasnon-currentliability.(或者可以按照流动资产定义的格式)Dividend股息，股利，红利Adistributionoftheprofitsofanentitytotheownersofthatentity,typicallyintheformofcash.Preferenceshares优先股Sharesthatreceivepreferentialtreatmentrelativetoordinaryshares,withthepreferentialtreatmentrelatingtovariousthings,suchasdividendentitlementororderofentitlementstoanydistributionofcapitalonthedissolutionofthecompany.Preferential，优先的，优先选择的Entitlement，权利，津贴Dissolution，解散Sharecapital股本eefsynayhscapitalcontributionsmadebytheowners.Constitutes，构成，组成Debenture公司债券Awrittenpromisetopayaprincipalamountataspecifiedtime,aswellasinterestcalculatedataspecificrate.Par(orface)value票面价值Theamountdebentureholdersreceiveonmaturityofdebentures.Maturity，到期Couponrate息票利率，票面利率Therateofinterestspecifiedonthefaceofasecurity.Security，有价证券Effective-interestmethod实际利率法Calculatinginterestexpenseforaperiodbymultiplyingtheopeningpresentvalueofaliabilitybytheappropriatemarketrateofinterest.Multiply，乘Appropriate，适当的，恰当的，合适的Premium溢价Theamountpaidperdebentureinexcessoftheparorfacevalue.inexcessof，超过Marketrateofreturn市场收益率Therateofreturnthatthemarket,typicallythecapitalmarket,requiresfromaparticularinvestment.capitalmarket，资本市场Hybridsecurities混合证券Securitiesexhibitingbothdebtandequitycharacteristics.Chapter11Lease租赁Anagreementconveyingtherightfromalessortoalesseetousepropertyforastatedperiodinreturnforaseriesofpayments.Stated，规定的，定期的Financelease融资租赁Aleaseinwhichthetermsoftheleaseagreementtransfertherisksandbenefitsofownershipfromthelessortothelessee.Operatinglease经营租赁Leaseinwhichtherisksandrewardsofownershipstaywiththelessor.Risksandrewardsofownership所有权的风险和回报Risksincludethoseassociatedwithidlecapacityandobsolescenceandbenefitsincludegainsinrealisablevalue.Idle，空闲的Obsolescence，废弃，过时Minimumleasepayments最低租赁付款额Rentalpaymentsovertheleasetermincludingtheamountofanybargainpurchaseoption,premiumandanyguaranteedresidualvalueandexcludinganyrentalrelatingtocoststobemetbythelessorandanycontingentrentals.Rentalpayments，租金Bargainpurchaseoption承租人优先购置权（承租人购买选择权）Provisionthatallowsalesseetopurchaseleasedpropertyforapriceexpectedtobefarlowerthantheexpectedfairvalueofthepropertyatthedatetheoptionbecomesexercisable.Exercisable，可实行的，可操作的，可运用的Implicitinterestrate内含利率Thediscountratethatcausestheaggregatepresentvalueoftheminimumleasepaymentsplusanyunguaranteedresidualtobeequaltothefairvalueoftheleasedpropertyattheinceptionofthelease.Aggregate，合计Unguaranteedresidual，未担保剩余价值Inceptionofthelease，起租日Incrementalborrowingrate增量借款利率Rateofinterestthelesseewouldhavetopayonasimilarleaseortheratethatthelesseewouldincurtoborrowthefundstopurchasetheasset.Residualvalue剩余价值，残值Theactualorestimatednetrealizablevalueofadepreciableassetattheendofitsusefullife.te（，可变现净值Saleandleasebacktransaction售后租回Atransactioninwhichanentitysellsanassetandimmediatelyleasesitback.Direct-financinglease直接融资租赁Afinanceleasethatisnotaleaseinvolvingamanufacturerordealerinwhichthelessoracquireslegaltitletoanassetthentransferstherisksandrewardsofownershipoftheassettoalesseeforleasepayments.Leasereceivable应收租金Areceivablerecordedinthebooksofalessor;Forafinanceleaseitisthepresentvalueoftheminimumleasepaymentsplusthepresentvalueofanyunguaranteedresidual.Initialdirectcosts初始直接成本Coststhataredirectlyassociatedwithnegotiatingandexecutingaleaseagreement.Negotiate，谈判，磋商Execute，执行Grossmethod总价法Leasereceivableisrecordedatthesum oftheundiscountedminimumleasepaymentsandtheunguaranteedresidual.Netmethod净价法Leasereceivableisrecordedatthepresentvalueoftheminimumleasepaymentsplusthepresentvalueofanyunguaranteedresidualvalueandinitialdirectcosts.Leaseincentive租赁激励Incentiveprovidedtoalesseetoencouragethelesseetosignthelease.Debt-to-assetconstraint负债对资产约束Arestrictionincludedinadebtagreementlimitingtheamountofdebtanentitymayhaverelativetoitstotalassets.Technicaldefault技术性违约Whenaborrowingentityhasfailedtocomplywithcertainrestrictivecovenantsthathavebeennegotiatedwithlenders.Certain，某一；某些；必然的Restrictive，限制性的；约束的Covenants，条款，契约，约定事项Chapter12Annualleave年假Numberofweeksofpaidleavetowhichfull-timeemployeesareentitledinayear.Sickleave病假Paidleaveentitlementperyearforwhenanemployeeisnotfitforduties.Long-serviceleave长期服务积累的假期Leaveinadditiontoannualleavegrantedifanemployeestayswithanemployerforaminimumnumberofperiods.Superannuation退休金Paymentsmadetoemployeesaftertheirretirement,inastreamofperiodicpaymentsoralumpsumontermination.inastreamof，连续不断地periodicpayments，定期付款alumpsum，一次付清termination，终止，结束，解雇Definedbenefitfund固定收益基金固定收益基金Afundwheretheamountstobepaidtomembersatnormalretirementagearespecifiedordetermined,atleastpartly,byyearsofmembershipand/orsalarylevel.Definedcontributionfund固定收益基金固定收益基金Afundwheretheamountstobepaidtomembersatnormalretirementagearedeterminedbyaccumulatedcontributionsandtheearningsofthefund.Shareoption股票期权，股票认购权，认股期权Entitlementthatgivestheholdertherighttobuysharesatorbeforeafuturedateataspecifiedprice.On-costs基于成本Costsotherthansalariesandwagesincu