会计英语单词

Chapter 1

Special purpose financial statement

专用财务报表

A financial statement designed to meet the needs of a specific group or to satisfy a specific purpose.

Specific,具体的；特定的，特殊的

General purpose financial statement

一般财务报表

Financial statements that comply with conceptual framework requirements and accounting 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 needs.

comply with,遵守；服从

conceptual framework,基本概念，概念框架

command,指挥，控制，命令

tailored, adj特制的

v （tailor过去式）调整使适应

Australian Securities and Investments Commission (ASIC)

澳大利亚证券投资委员会

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.

administer,管理，执行

corporation,公司，法人，社会团体

legislation,法律法规

state parliaments,州议会

Commonwealth Parliament,联邦议会

Treasurer,财务主管；司库；出纳员

Parliamentary Secretary,国会秘书

Australian Accounting Standards Board

澳大利亚会计准则委员会

Body charged with developing a conceptual framework for accounting practices, making and formulating accounting standards, and participating in and contributing to the development of a single set of accounting standards for worldwide use.

Formulating,构想出；规划；确切地阐述

Participating，参加，参与

Financial Reporting Council (FRC)

财务报告委员会

Body that oversees the activities of the AASB and the AUASB. Oversee,监督

Australian Securities Exchange (ASX)

澳大利亚证券交易所

A company incorporated on 1 April 1987. The ASX sets uniform trading rules, ethical standards and listing requirements.

Incorporate,组成公司

Uniform,相同的，一致的

Ethical standards,道德标准

Conservative accounting policies

保守会计政策

Policies that tend to understate the value of an entity’s net assets. A bias towards understating the carrying value of assets and overstating the carrying value of liabilities.

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

Chapter 2

Conceptual framework

基本概念，概念框架

A framework that seeks to identify the objective of general purpose financial reporting and the qualitative characteristics that financial information should possess.

Identify，确定，认同

Qualitative，性质上的

Characteristic，特征

Possess，控制，使掌握

Reporting entity

报告主体

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 general purpose financial reports, the entity is deemed to be a reporting entity.

Exist，存在

have access to,可获得，可利用

be dependent on,依靠，依赖

be deemed to,被认为

Asset

资产

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 are expected to flow to the entity.

Future economic benefits

未来经济利益

The scarce capacity to provide benefits to the entities that use them—common to all assets irrespective of their physical or other form.

Scarce，稀有的

capacity，能力，生产力

Irrespective，无关的，不顾的

Control (assets)

控制

If an asset is to be recognized, control rather than legal ownership must be established. Control is ‘the capacity of the entity to benefit from the asset in the pursuit of the entity’s objectives and to deny or regulate the access of others to that benefit’.

Pursuit,追求

Deny,否认；拒绝

Liability

负债

Defined in the AASB Conceptual Framework as ‘a present 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，结算

Embodying，使具体化，具体表达

Notes to the financial statements

财务报表说明（披露）

Future explanation or information relating to particular items appearing

in financial statements.

Expenses

费用

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 distributions to equity participants’. Depletions,消耗，损耗

Incurrences,招致，发生

Participants,参与者

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 equity, other than those relating to contributions from equity participants’.

Enhancement，增加

Equity

所有者权益

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，剩余权益；残值

或者

The owners’ share of the business calculated by subtracting the liabilities of the entity from its assets.

Subtracting，减法

Conventional financial reporting practices

传统财务报告实务

Represented by the set of the generally accepted accounting principles in place at a point in time. They rely heavily on historical—cost accounting and associated doctrines, such as the doctrine of conservatism. historical—cost accounting，历史成本会计

associated doctrines，相关学说，相关声明

doctrine of conservatism，保守主义

Full—cost method

完全成本法

In relation to the extractive industries, this method of accounting requires all exploration costs incurred by an entity to be matched against revenue from the total economically recoverable reserves discovered by the entity across all sites.

extractive industries，（矿业、农业、渔业等）天然生产业exploration costs，勘探成本

Successful—efforts method

成果法

Method of accounting used in the extractive industries under which only costs resulting directly in the discovery of economically recoverable reserves are carried forward, all others being written off as incurred. economically recoverable reserves，经济可采储量

written off，核销；销账；报废

Chapter 4

Historical—cost accounting

历史成本会计

System of accounting that bases asset values and expenses on the actual prices paid rather than on market valuations.

Present—value accounting

现值会计

An approach to accounting that values assets and liabilities on the basis of their net present values.

Basis，基准，准则

net present values，净现值

Market—value accounting

市值会计

Where the entity’s assets are recorded at their net market value, with any change in value from the previous period or since acquisition date

being treated as part of the profit or loss for the financial period.

net market value,净市值

Heritage assets

遗产资产（本书所讲偏向于文化和文物遗产，与先人留给后辈的遗产的定义有所不同，此处不作讲解）

Variously defined. ’non—current assets that a government intends to preserve indefinitely because of their unique historical, cultural or environmental attributes’. (Auditor—General of NSW).

Unique，独特的，稀罕的

Current assets

流动资产

An entity shall classify an asset as current, when

(a)It expects to realise (realize)(英式英语和美式英语拼写差异) the

asset, or intends to sell or consume it, in its normal operating 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 liability for at least twelve months after the reporting period.

cash equipment，现金等价物（货币工具）

Current ratio

流动比率

Determined by dividing current assets by current liabilities. A measure of the short—term liquidity or solvency of an organization.

Divide，除

short—term liquidity，短期流动性

solvency，偿付能力

Intangible assets

无形资产

Non—monetary assets without physical substance. Common forms of intangible assets include patents, goodwill, brand names and trademarks.

Non—monetary assets，非货币资产

physical substance，物理实质，物质

Recoverable amount

可收回金额

The net amount expected to be recovered through the cash inflows and outflows arising from the continued use and subsequent disposal of an item.

Represented by the higher of an asset’s:

(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 the estimated total service to be obtained from the asset by the entity. Embodied，表现，包括

Amortisation

摊销

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 depreciated.

be derived from，源自于

derived，vi.起源

v．得到，获得

Capitalise

资本化

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 5

Depreciation

折旧

Allocation of the cost of an asset, or its revalued amount, over the periods in which benefits are expected to be derived.

Depreciable asset

应折旧资产

A non—current asset having a limited useful life.

Depreciable amount

应折旧金额

Historical cost or revalued amount of a depreciable asset less the net amount expected to be recovered on disposal of the asset at the end of its useful life.

Sum-of-digits method

年数总和法

Method of depreciation that allocates a greater amount of depreciation in the early years of an asset’s life.

Declining—balance method

余额递减法

Method of depreciation to be used when the economic benefits to be derived from a depreciable asset are expected to be greater in the earlier years relative to the later years.

Straight—line method

直线法

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，残值

uniformly，一致地，相同地

Chapter 7

Inventory

存货

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，持有待售

Cost of goods sold

销售成本

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，无期限的

Lower of cost and net realisable value

Cost is the aggregate of costs such as purchase and conversion;

Net realisable value is the estimated proceeds of sale less costs to

completion and costs to sell.

Aggregate，合计

Conversion，变换，转换，财产转换

Net realisable value，净残值

Fixed production costs

固定生产成本

Costs of production that are not expected to fluctuate as levels of production change.

Fluctuate，波动，涨落

Fixed costs

固定成本

Costs that do not fluctuate (at least in the shorter term) as levels of production/activity change.

Directing costing

直接成本

Where 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，期间成本，当期成本（期间费用）

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

期间成本，当期成本（期间费用）

Costs that are written off in the period in which they are incurred since they are not expected to provide economic benefits beyond the end of the current financial period.

Standard costs

标准成本

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

Predetermine，预先裁定；注定

capacity utilization，生产能力利用系数

Write-down

减值

Reducing the carrying value of an asset.

Specific-identification method

个别鉴定法

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 characteristic such as a unique product number.

Weighted-average approach

加权平均法

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 units in ending inventory and units sold are costed at this average cost.

Particular，详细的

Cost flow method----First in first out (FIFO)

先进先出法

Method of assigning costs to inventory where it is assumed that the first inventory that enters an organis ation’s stock is the first inventory that is sold.

Cost flow method----Last in first out (LIFO)

后进先出法

Method of assigning costs to inventory where it is assumed that the last inventory item that enters an organis ation’s stock is the first inventory that is sold.

Periodic inventory system

定期盘存法

Also known as the physical inventory method, this is a method of accounting for inventory where inventory is counted periodically and

then priced.

Periodic，周期的，定期的

Perpetual inventory system

永续盘存制

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 occur.

Perpetual，永续的，无期限的

Chapter 8

Identifiable intangible assets

可辨认无形资产

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

不可辨认无形资产

Intangible assets that cannot be separately sold, such as loyal customers and established reputation. Cannot be individually measured with acceptable levels of reliability.

loyal customers，忠诚客户（客户忠诚度）

Goodwill

商誉

Unidentifiable intangible assets representing the future economic benefits associated with an existing customer base, efficient management, reliable suppliers and the like.

Research and development

研究与开发（产品等）

Research is original investigation, while development is defined as activities undertaken with specific commercial objectives, and involves the translation of research knowledge into designs for new products. Investigation，调查，研究

commercial objectives，商业目标

Purchased goodwill

合并商誉

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 reporting entity.

Inverted sum-of-years-digits approach

反向的年数总和法

A method of depreciation/amortisation that is applied on the assumption that greater benefits are derived in the future years than earlier years.

Chapter 10

Contingent liabilities

或有负债

Obligations that are payable contingent upon a future or obligations that are not probable (in terms of resources outflows) or are not measurable with sufficient reliability.

Obligation，债务；义务

Sufficient，充足的

Non-current liability

非流动负债

Any liability that does not pass the test provided within AASB 101 for a current liability.

Current liability

流动负债

Liabilities that satisfy any of the four criteria provided by AASB 101. PS: Four criteria（条件）

(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 reporting 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.

(或者可以按照流动资产定义的格式)

Dividend

股息，股利，红利

A distribution of the profits of an entity to the owners of that entity, typically in the form of cash.

Preference shares

优先股

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 dissolution of the company.

Preferential，优先的，优先选择的

Entitlement，权利，津贴

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，构成，组成

Debenture

公司债券