會(huì)計(jì)英語單詞

1、Chapter 1Special purpose financial statement專用財(cái)務(wù)報(bào)表A financial statement designed to meet the needs of a specific group or to satisfy a specific purpose.Specific,具體的；特定的，特殊的General purpose financial statement一般財(cái)務(wù)報(bào)表Financial statements that comply with conceptual framework requirements and accounting

2、standards and meet the information needs common to users who are unable to command the preparation of financial statements tailored specially to satisfy all their information ply with,遵守；服從conceptual framework,基本概念，概念框架command,指揮，控制，命令tailored, adj特制的 v （tailor過去式）調(diào)整使適應(yīng)Australian Securities

3、 and Investments Commission (ASIC)澳大利亞證券投資委員會(huì)Body responsible for administering corporation legislation in Australia.It is independent of state ministers or state parliaments and reports directly to the Commonwealth Parliament, the Treasurer and the Parliamentary Secretary to the Treasurer.administe

4、r,管理，執(zhí)行corporation,公司，法人，社會(huì)團(tuán)體legislation,法律法規(guī)state parliaments,州議會(huì)Commonwealth Parliament,聯(lián)邦議會(huì)Treasurer,財(cái)務(wù)主管；司庫；出納員Parliamentary Secretary,國會(huì)秘書Australian Accounting Standards Board澳大利亞會(huì)計(jì)準(zhǔn)則委員會(huì)Body charged with developing a conceptual framework for accounting practices, making and formulating accounti

5、ng standards, and participating in and contributing to the development of a single set of accounting standards for worldwide use.Formulating,構(gòu)想出；規(guī)劃；確切地闡述Participating，參加，參與Financial Reporting Council (FRC)財(cái)務(wù)報(bào)告委員會(huì)Body that oversees the activities of the AASB and the AUASB.Oversee,監(jiān)督Australian Securit

6、ies Exchange (ASX)澳大利亞證券交易所A company incorporated on 1 April 1987. The ASX sets uniform trading rules, ethical standards and listing requirements.Incorporate,組成公司Uniform,相同的，一致的Ethical standards,道德標(biāo)準(zhǔn)Conservative accounting policies保守會(huì)計(jì)政策Policies that tend to understate the value of an entitys net as

7、sets. A bias towards understating the carrying value of assets and overstating the carrying value of liabilities.Conservative,保守的Understate,少說，少報(bào)；保守的說Overstate,夸大，夸張Bias,偏見；偏好；傾向Chapter 2Conceptual framework基本概念，概念框架A framework that seeks to identify the objective of general purpose financial report

8、ing and the qualitative characteristics that financial information should possess.Identify，確定，認(rèn)同Qualitative，性質(zhì)上的Characteristic，特征Possess，控制，使掌握Reporting entity報(bào)告主體When users are said to exist who do not have access to information relevant to decision making and who are judged to be dependent on gene

9、ral purpose financial reports, the entity is deemed to be a reporting entity.Exist，存在have access to,可獲得，可利用be dependent on,依靠，依賴be deemed to,被認(rèn)為Asset資產(chǎn)Defined in the AASB Conceptual Framework as a resource controlled by the entity as a result of past events and from which future economic benefits ar

10、e expected to flow to the entity.Future economic benefits未來經(jīng)濟(jì)利益The scarce capacity to provide benefits to the entities that use themcommon to all assets irrespective of their physical or other form.Scarce，稀有的 capacity，能力，生產(chǎn)力Irrespective，無關(guān)的，不顧的Control (assets)控制If an asset is to be recognized, contr

11、ol rather than legal ownership must be established. Control is the capacity of the entity to benefit from the asset in the pursuit of the entitys objectives and to deny or regulate the access of others to that benefit.Pursuit,追求Deny,否認(rèn)；拒絕Liability負(fù)債Defined in the AASB Conceptual Framework as a prese

12、nt obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.Settlement，結(jié)算Embodying，使具體化，具體表達(dá)Notes to the financial statements財(cái)務(wù)報(bào)表說明（披露）Future explanation or information relating to particul

13、ar items appearing in financial statements.Expenses費(fèi)用Defined in the AASB Conceptual Framework as decrease in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decrease of equity, other than those relating to di

14、stributions to equity participants.Depletions,消耗，損耗Incurrences,招致，發(fā)生Participants,參與者Income收入Defined by the AASB Conceptual Framework as increase in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in

15、equity, other than those relating to contributions from equity participants.Enhancement，增加Equity所有者權(quán)益Residual interest in the assets of the entity after deduction of its liabilities. The residual interest is a claim or right to the net assets of the reporting entity.Residual interest，剩余權(quán)益；殘值或者The ow

16、ners share of the business calculated by subtracting the liabilities of the entity from its assets.Subtracting，減法Conventional financial reporting practices傳統(tǒng)財(cái)務(wù)報(bào)告實(shí)務(wù)Represented by the set of the generally accepted accounting principles in place at a point in time. They rely heavily on historicalcost a

17、ccounting and associated doctrines, such as the doctrine of conservatism.historicalcost accounting，歷史成本會(huì)計(jì)associated doctrines，相關(guān)學(xué)說，相關(guān)聲明doctrine of conservatism，保守主義Fullcost method完全成本法In relation to the extractive industries, this method of accounting requires all exploration costs incurred by an en

18、tity to be matched against revenue from the total economically recoverable reserves discovered by the entity across all sites.extractive industries，（礦業(yè)、農(nóng)業(yè)、漁業(yè)等）天然生產(chǎn)業(yè)exploration costs，勘探成本Successfulefforts method成果法Method of accounting used in the extractive industries under which only costs resulting

19、 directly in the discovery of economically recoverable reserves are carried forward, all others being written off as incurred.economically recoverable reserves，經(jīng)濟(jì)可采儲(chǔ)量written off，核銷；銷賬；報(bào)廢Chapter 4Historicalcost accounting歷史成本會(huì)計(jì)System of accounting that bases asset values and expenses on the actual pr

20、ices paid rather than on market valuations.Presentvalue accounting現(xiàn)值會(huì)計(jì)An approach to accounting that values assets and liabilities on the basis of their net present values.Basis，基準(zhǔn)，準(zhǔn)則net present values，凈現(xiàn)值Marketvalue accounting市值會(huì)計(jì)Where the entitys assets are recorded at their net market value, with

21、 any change in value from the previous period or since acquisition date being treated as part of the profit or loss for the financial market value,凈市值Heritage assets遺產(chǎn)資產(chǎn)（本書所講偏向于文化和文物遺產(chǎn)，與先人留給后輩的遺產(chǎn)的定義有所不同，此處不作講解）Variously defined. noncurrent assets that a government intends to preserve inde

22、finitely because of their unique historical, cultural or environmental attributes. (AuditorGeneral of NSW).Unique，獨(dú)特的，稀罕的Current assets流動(dòng)資產(chǎn)An entity shall classify an asset as current, when(a) It expects to realise (realize)(英式英語和美式英語拼寫差異) the asset, or intends to sell or consume it, in its normal o

23、perating cycle;(b) It holds the asset primarily for the purpose of trading;(c) It expects to realize the asset within twelve months after the reporting period; or(d) The asset is cash or a cash equipment (as defined in AASB 107)Unless the asset is restricted from being exchanged or used to settle a

24、liability for at least twelve months after the reporting period.cash equipment，現(xiàn)金等價(jià)物（貨幣工具）Current ratio流動(dòng)比率Determined by dividing current assets by current liabilities. A measure of the shortterm liquidity or solvency of an organization.Divide，除shortterm liquidity，短期流動(dòng)性solvency，償付能力Intangible assets

25、無形資產(chǎn)Nonmonetary assets without physical substance. Common forms of intangible assets include patents, goodwill, brand names and trademarks.Nonmonetary assets，非貨幣資產(chǎn)physical substance，物理實(shí)質(zhì)，物質(zhì)Recoverable amount可收回金額The net amount expected to be recovered through the cash inflows and outflows arising fr

26、om the continued use and subsequent disposal of an item. Represented by the higher of an assets:(a) Fair value less cost of disposal;(b) Its value in use.Useful life使用年限Estimated period over which future economic benefits embodied in a depreciable asset are expected to be consumed by the entity, or

27、the estimated total service to be obtained from the asset by the entity.Embodied，表現(xiàn)，包括Amortisation攤銷The allocation of the cost of an asset, or its revalued amount, over the periods in which benefits are expected to be derived from this asset.Intangible assets are amortised;Tangible assets are deprec

28、iated.be derived from，源自于derived，vi.起源 v得到，獲得Capitalise資本化To carry forward (defer) some expenditure as an asset (as opposed to writing it off as an expense) on the basis that it will generate future economic benefits.Generate，造成，引起Chapter 5Depreciation折舊Allocation of the cost of an asset, or its rev

29、alued amount, over the periods in which benefits are expected to be derived.Depreciable asset應(yīng)折舊資產(chǎn)A noncurrent asset having a limited useful life.Depreciable amount應(yīng)折舊金額Historical cost or revalued amount of a depreciable asset less the net amount expected to be recovered on disposal of the asset at

30、the end of its useful life.Sum-of-digits method年數(shù)總和法Method of depreciation that allocates a greater amount of depreciation in the early years of an assets life.Decliningbalance method余額遞減法Method of depreciation to be used when the economic benefits to be derived from a depreciable asset are expected

31、 to be greater in the earlier years relative to the later years.Straightline method直線法Method of amortization or depreciation where the cost or revalued amount of an asset, less its expected residual value, is uniformly depreciated over its expected useful life.residual value，殘值uniformly，一致地，相同地Chapt

32、er 7Inventory存貨Goods, other property and services held for sale in the ordinary course of business; or in the process of production, preparation or conversion for such sale; or in the form of materials or supplies to be consumes in the production of goods or services available for sale.held for sale

33、，持有待售Cost of goods sold銷售成本Cost of inventory sold during the financial period. Can be determined either on a periodic basis or on a perpetual (continuous) basis.Perpetual，永久的，無期限的Lower of cost and net realisable valueCost is the aggregate of costs such as purchase and conversion;Net realisable value

34、 is the estimated proceeds of sale less costs to completion and costs to sell.Aggregate，合計(jì)Conversion，變換，轉(zhuǎn)換，財(cái)產(chǎn)轉(zhuǎn)換Net realisable value，凈殘值Fixed production costs固定生產(chǎn)成本Costs of production that are not expected to fluctuate as levels of production change.Fluctuate，波動(dòng)，漲落Fixed costs固定成本Costs that do not flu

35、ctuate (at least in the shorter term) as levels of production/activity change.Directing costing直接成本W(wǎng)here fixed production costs are treated as period costs (brought to account as expenses in the financial period in which they are incurred) and thus excluded from the cost of inventories.period costs，

36、期間成本，當(dāng)期成本（期間費(fèi)用）Absorption costing 吸收成本法Where the cost of inventory includes variable production costs and fixed production costs. Often referred to as full costing.Period costs期間成本，當(dāng)期成本（期間費(fèi)用）Costs that are written off in the period in which they are incurred since they are not expected to provide ec

37、onomic benefits beyond the end of the current financial period.Standard costs標(biāo)準(zhǔn)成本Used to assign costs to inventory, they are predetermined product costs established on the basis of planned products and/or operations, planned cost and efficiency levels and expected capacity utilization.Assign，分派，分配Pr

38、edetermine，預(yù)先裁定；注定capacity utilization，生產(chǎn)能力利用系數(shù)Write-down減值Reducing the carrying value of an asset.Specific-identification method個(gè)別鑒定法Method of accounting for the cost flow of inventory. Significant dollar value items are often accounted for this way, particularly where they have a unique characteri

39、stic such as a unique product number.Weighted-average approach加權(quán)平均法An average cost is determined for inventory based on beginning inventory and items purchased during the period. The costs of the individual units are weighted by the number of units acquired or manufactured at a particular price. The

40、 units in ending inventory and units sold are costed at this average cost.Particular，詳細(xì)的Cost flow method-First in first out (FIFO)先進(jìn)先出法Method of assigning costs to inventory where it is assumed that the first inventory that enters an organisations stock is the first inventory that is sold. Cost flow

41、 method-Last in first out (LIFO)后進(jìn)先出法Method of assigning costs to inventory where it is assumed that the last inventory item that enters an organisations stock is the first inventory that is sold.Periodic inventory system定期盤存法Also known as the physical inventory method, this is a method of accountin

42、g for inventory where inventory is counted periodically and then priced.Periodic，周期的，定期的Perpetual inventory system永續(xù)盤存制Also known as the continuous method, this is a method of accounting for inventory where a running total is kept of the units on hand by recording all increases and decreases as they

43、 occur.Perpetual，永續(xù)的，無期限的Chapter 8Identifiable intangible assets可辨認(rèn)無形資產(chǎn)Include patents, trademarks, brand names and copyrights. Can be considered identifiable as a specific value can be placed on each asset, and they can be separately identified and sold.Unidentifiable intangible assets不可辨認(rèn)無形資產(chǎn)Intan

44、gible assets that cannot be separately sold, such as loyal customers and established reputation. Cannot be individually measured with acceptable levels of reliability.loyal customers，忠誠客戶（客戶忠誠度）Goodwill商譽(yù)Unidentifiable intangible assets representing the future economic benefits associated with an ex

45、isting customer base, efficient management, reliable suppliers and the like.Research and development研究與開發(fā)（產(chǎn)品等）Research is original investigation, while development is defined as activities undertaken with specific commercial objectives, and involves the translation of research knowledge into designs

46、 for new products.Investigation，調(diào)查，研究commercial objectives，商業(yè)目標(biāo)Purchased goodwill合并商譽(yù)Goodwill that has been acquired through a transaction with an external party, as opposed to goodwill that is generated by the reporting entity itself. In Australia purchased goodwill must be shown as an asset of the

47、 reporting entity.Inverted sum-of-years-digits approach反向的年數(shù)總和法A method of depreciation/amortisation that is applied on the assumption that greater benefits are derived in the future years than earlier years.Chapter 10Contingent liabilities或有負(fù)債Obligations that are payable contingent upon a future or

48、 obligations that are not probable (in terms of resources outflows) or are not measurable with sufficient reliability.Obligation，債務(wù)；義務(wù)Sufficient，充足的Non-current liability非流動(dòng)負(fù)債Any liability that does not pass the test provided within AASB 101 for a current liability.Current liability流動(dòng)負(fù)債Liabilities th

49、at satisfy any of the four criteria provided by AASB 101.PS: Four criteria（條件）(a) It expects to settle the liability in its normal operating cycle;(b) It holds the liability primarily for the purpose of trading;(c) The liability is due to be settled within twelve months after the end of the reportin

50、g period; or(d) The entity does not has an unconditional right to defer settlement of the liability for at least twelve months after the reporting period.All other liabilities shall be classified as non-current liability.(或者可以按照流動(dòng)資產(chǎn)定義的格式)Dividend股息，股利，紅利A distribution of the profits of an entity to

51、the owners of that entity, typically in the form of cash.Preference shares優(yōu)先股Shares that receive preferential treatment relative to ordinary shares, with the preferential treatment relating to various things, such as dividend entitlement or order of entitlements to any distribution of capital on the

52、 dissolution of the company.Preferential，優(yōu)先的，優(yōu)先選擇的Entitlement，權(quán)利，津貼Dissolution，解散Share capital股本The balance of owners equity within a company which constitutes the capital contributions made by the owners.Constitutes，構(gòu)成，組成Debenture公司債券A written promise to pay a principal amount at a specified time,

53、as well as interest calculated at a specific rate.Par (or face) value票面價(jià)值The amount debenture holders receive on maturity of debentures.Maturity，到期Coupon rate息票利率，票面利率The rate of interest specified on the face of a security.Security，有價(jià)證券Effective-interest method實(shí)際利率法Calculating interest expense for

54、a period by multiplying the opening present value of a liability by the appropriate market rate of interest.Multiply，乘Appropriate，適當(dāng)?shù)?，恰?dāng)?shù)?，合適的Premium溢價(jià)The amount paid per debenture in excess of the par or face value.in excess of，超過Market rate of return市場收益率The rate of return that the market, typicall

55、y the capital market, requires from a particular investment.capital market，資本市場Hybrid securities混合證券Securities exhibiting both debt and equity characteristics.Chapter 11Lease租賃An agreement conveying the right from a lessor to a lessee to use property for a stated period in return for a series of pay

56、ments.Stated，規(guī)定的，定期的Finance lease融資租賃A lease in which the terms of the lease agreement transfer the risks and benefits of ownership from the lessor to the lessee.Operating lease經(jīng)營租賃Lease in which the risks and rewards of ownership stay with the lessor.Risks and rewards of ownership所有權(quán)的風(fēng)險(xiǎn)和回報(bào)Risks inc

57、lude those associated with idle capacity and obsolescence and benefits include gains in realisable value.Idle，空閑的Obsolescence，廢棄，過時(shí)Minimum lease payments最低租賃付款額Rental payments over the lease term including the amount of any bargain purchase option, premium and any guaranteed residual value and excluding any rental relating to costs to be met by the lessor and any contingent rentals.Rental payments，租金B(yǎng)argain purchase option承租人優(yōu)先