cpa会计英语词汇.doc

Unit 4 AccountingPART I Fundamentals to Accounting第一部分 会计基本原理1.accounting [ə'kaʊntɪŋ]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 [ə'krʊəl] 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 [ə'kruː] 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 [rekəg'nɪʃ(ə)n] n. 确认13-1 initial recognition [rekəg'nɪʃ(ə)n] 初始确认【讲解】recognize ['rɛkəg'naɪz] v. 确认14.measurement ['meʒəm(ə)nt] n. 计量14-1 subsequent ['sʌbsɪkw(ə)nt] measurement 后续计量15.asset ['æset] n. 资产16.liability [laɪə'bɪlɪtɪ] n. 负债17.owners’ equity 所有者权益18.shareholder’s equity股东权益19.expense [ɪk'spens; ek-] n. 费用20.profit ['prɒfɪt] n. 利润21.residual [rɪ'zɪdjʊəl] equity 剩余权益22.residual claim 剩余索取权23.capital ['kæpɪt(ə)l] n. 资本24.gains [ɡeinz] n. 利得25.loss [lɒs] 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 [hɪ'stɒrɪk(ə)l] adj. 历史的,历史上的historic [hɪ'stɒrɪk] adj. 有历史意义的,历史上著名的28-1 replacement [rɪ'pleɪsm(ə)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 [nəʊts] 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 [dɪ'pɒzɪt] 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 [kwə(ʊ)'teɪʃ(ə)n]n. 报价41.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41-1 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41-2 financial assets held for trading 交易性金融资产42.financial liability 金融负债43.transaction costs 交易费用43-1 incremental external cost 新增的外部费用【讲解】incremental [ɪnkrə'məntl] adj. 增量的,增值的44.cash dividend declared but not distributed 已宣告但尚未发放的现金股利投资收益45.profit and loss arising from fair value changes 公允价值变动损益46.Held-to-maturity investments 持有至到期投资47.amortized cost 摊余成本【讲解】amortized [ə'mɔ:taizd] adj. 分期偿还的,已摊销的48.effective interest rate 实际利率49.loan [ləʊn] n. 贷款50.receivables [ri'si:vəblz] n. 应收账款51.available-for-sale financial assets 可供出售金融资产52.impairment of financial assets 金融资产减值52-1 impairment loss of financial assets 金融资产减值损失53.transfer of financial assets 金融资产转移53-1 transfer of the financial asset in its entirety 金融资产整体转移53-2 transfer of a part of the financial asset 金融资产部分转移54.derecognition [diː'rekəg'nɪʃən] n. 终止确认，撤销承认recognition54-1 derecognize [diː'rekəgnaɪz] v. 撤销承认e.g. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or part of it) is discharged/cancelled.【译】金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。

讲解】（1）前缀de-，意为“除去、取消、否定、非、相反”（2）discharge [dɪs'tʃɑːdʒ] n. 排放，卸货，解雇 v. 解雇，写下，免除（3）cancel ['kæns(ə)l] n. n.取消 v. 取消，删去PART III Inventory第三部分 存货55.inventory ['ɪnv(ə)nt(ə)rɪ] n. 存货56.finished goods 产成品57.WIP, work in progress 在产品58.raw materials 原材料59.semi-finished goods 半成品60.merchandize [diː'rekəgnaɪz] n. 商品61.cost of inventory 存货成本62.cost of purchase 采购成本63.cost of conversion [kən'vɜːʃ(ə)n]加工成本64.production overhead 制造费用65.storage ['stɔːrɪdʒ] costs 仓储成本66.FIFO method, first in first out method 先进先出法67.provision for impairment of inventory 存货跌价准备67-1 reverse of provision for impairment of inventory 存货跌价准备转回【讲解】reverse [rɪ'vɜːs] n. 相反，背面，倒退，失败 adj. 后面的，颠倒的 v. 颠倒，倒转，倒退68.NRV, net realizable ['rilaɪzəbl]value 可变现净值69.loss of inventories discovered in an inventory counting 存货盘亏70.losses or damages of inventories 存货损毁PART IV Long-term Equity Investments*第四部分 长期股权投资*71.long-term equity investments 长期股权投资72.business combination 企业合并73.jointly controlled enterprise/joint venture 合营企业74.equity securities权益性证券75.ownership level所有权比例76.affiliated companies 关联公司【讲解】affiliate [ə'fɪlɪeɪt] n. 联号，隶属的机构 v. 使附属，接纳，加入，发生联系77.associate[ə'səʊʃɪeɪt; -sɪeɪt] n.联营企业78.joint control 共同控制79.significant [sɪg'nɪfɪk(ə)nt] influence ['ɪnflʊəns] 重大影响80.investee [in,ves'ti] n. 被投资企业81.cost method 成本法82.non-cash assets非现金资产83.initial investment cost 初始投资成本84.book value账面价值85.long-term equity investment acquired by paying cash 以支付现金取得的长期股权投资【讲解】acquire [ə'kwaɪə] v. 获得，取得，学到86.long-term equity investment acquired by the issue of equi。