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1、重要会计用语中英对照 重要会计用语中英对照 （配合2016年版国际财务报导准则修订） Item Term in English Term in Chinese 1 Amount recoverable 可回收(金额) 2 Corridor 缓冲区 3 Cost of sales method 销货成本法 4 Acceptable under IFRSs 国际财务报导准则可接受 5 Accountability of management 管理阶层之课责性 6 Accounting 会计 7 Accounting and Reporting by Retirement Benefit Plans
2、 退休福利计划之会计与报导 8 Accounting estimate 会计估计 9 Accounting for Government Grants and Disclosure of Government Assistance 政府补助之会计及政府辅助之揭露 10 accounting for inventories 存货会计 11 Accounting for Investments in Associates 投资关联企业之会计 12 Accounting income 会计收益 13 Accounting model 会计模式 14 Accounting period 会计期间 15
3、 Accounting Policies, Changes in Accounting Estimates and Errors 会计政策、会计估计变动及错误 16 Accounting policy 会计政策 17 Accounting principle 会计原则 18 Accounting profit 会计利润 19 Accounting record 会计纪录 20 Accounting treatment 会计处理 21 Accounts receivable 应收帐款 22 Accrual basis 应计基础 23 Accrual basis of accounting 应计基
4、础会计 24 Accrued liabilities 应计负债 25 Accumulated (amortisation, interest, profit or loss) 累计(摊销、利息、损益) 26 Accumulated profit or loss 累计损益 27 Accumulating compensated absences 累积带薪假 28 Achieve comparability 达成可比性/达成可比性 29 acquired entity (被)收购(之)个体 Item Term in English Term in Chinese 30 acquired goodw
5、ill 收购(之)商誉 31 acquired in a business combination 企业合并所取得 32 Acquiree 被收购者 33 Acquirer 收购者/取得者 34 Acquisition 收购/ 取得 35 acquisition date 收购日/取得日 36 Active market 活络市场 37 active use 积极使用 38 actively marketed 积极营销 39 Actuarial assumptions 精算假设 40 Actuarial gains and losses 精算损益 41 Actuarial present va
6、lue of promised retirement benefits 已承诺退休福利之精算现值 42 Actuarial valuation 精算评价 43 Actuarial valuation method 精算评价方法 44 Additional comparative information 额外比较信息 45 Additional consideration 额外对价 46 additional disclosure 额外揭露 47 Adjust for consolidation procedures 合并程序之调整 48 Adjusted weighted-average sh
7、ares 调整后加权平均股数 49 adjustment 调整 50 Administrative expenses 管理费用 51 Admission fees 入场费 52 Advance 预付款/垫款/预收款 53 adverse economic consequences 不利之经济后果 54 adverse event 不利事件 55 After-tax amount 税后金额 56 Agency 代理机构/机构 57 Aggregate 汇总/ 汇总数 58 Aggregation 汇总/集合 59 Agreement date 协议日 60 Agricultural activi
8、ty 农业活动 61 Agricultural produce 农业产品 62 Agriculture 农业 63 Allocation 分摊 64 Allowance 备抵 Item Term in English Term in Chinese 65 allowance account 备抵账户 66 Allowed alternative treatment 允许之替代处理 67 American share option 美式股票选择权 68 Amortisation 摊销 69 Amortisation method 摊销方法 70 Amortisation period 摊销期间
9、71 Amortised cost 摊销后成本 72 Amortised cost of a financial asset or financial liability 金融资产或金融负债之摊销后成本 73 amount of inventories 存货金额 74 amount payable 应付金额/ 给付金额 75 Amount per share 每股金额 76 Analysis 分析 77 Annual leave 年休假 78 Annual periods 年度期间 79 annuitant 年金受益人 80 annuitisation 每年定期给付 81 annuity 年金
10、 82 Antidilution 反稀释 83 Antidilutive 反稀释 84 Appendix 附录 85 Application of Requirements 规定之应用 86 application supplement 应用补充 87 appraisal 估价 88 Arms length transaction 公平交易 89 Asking price 卖方报价/ 卖价 90 Assess 评估/评量 91 Asset 资产 92 asset exchange transactions 资产交换交易 93 Assets acquired 取得之资产 94 Assets he
11、ld by a long-term employee benefit fund 长期员工福利基金持有之资产 95 assets retired from active use 不再积极使用之资产 96 Associate 关联企业 97 Audit report 查核报告 98 Authorise financial statements for issue 通过(发布财务报表) Item Term in English Term in Chinese 99 Available-for-sale financial assets 备供出售金融资产 100 Balance sheet 资产负债表
12、 101 Balance sheet liability method 资产负债表负债法 102 Bank 银行 103 Bank overdraft 银行透支 104 Bankruptcy 破产 105 bargain purchase 廉价购买 106 Basic earnings per share 基本每股盈余 107 basis adjustment 认列基础调整 108 Basis for Conclusions 结论基础 109 basis point 基本点 110 Benchmark treatment 标竿处理 111 beneficial contracts 有利合约 1
13、12 Benefit 效益/ 利益/ 福利/给付 113 Benefit obligation 福利义务 114 Benefit to users 对使用者之效益 115 Best estimate 最佳估计 116 Bias 偏误 117 Bid bonds 投标保证 118 Bid price 买方报价/ 买价 119 bid-ask spread 买卖价差 120 Binding sale agreement 具约束力之销售协议 121 binomial 二项式 122 Biological asset 生物资产 123 Biological transformation 生物转化 12
14、4 Black-Scholes-Merton formula Black-Scholes-Merton公式 125 Board of directors 董事会 126 Bonus issue 分红配股 127 Bonus plan 分红计划 128 book of contracts 合约组合 129 Book value 账面价值 130 Borrowing costs 借款成本 131 Bottom-up test 由下而上测试法 132 business 业务/商业/经营 133 Business combination 企业合并 134 business combination in
15、volving entities or 涉及共同控制下个体或业务之企业合并 Item Term in English Term in Chinese businesses under common control 135 Business Combinations 企业合并 136 Business Combinations “Date of Exchange” and Fair Value of Equity Instruments 企业合并：交换日与权益工具之公允价值 137 Business Combinations - Classification either as Acquisit
16、ions or Unitings of Interests 企业合并：收购法或权益结合法之分类 138 Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported 企业合并：原报导公允价值及商誉之后续调整 139 Business segment 业务部门 140 Business unit 业务单位 141 Buying segment 采购部门 142 By-product 副产品 143 Call options 买权 144 Callable 可买回 145 C
17、ap 上限 146 Capital 资本/资金/本金 147 capital appreciation 资本增值 148 Capital asset pricing model 资本资产定价模式 149 Capital contribution 资本投入 150 Capital expenditure 资本支出 151 Capital gain 资本利得 152 Capital maintenance 资本维持 153 Capital maintenance adjustment 资本维持调整 154 Capitalisation 资本化 155 Capitalisation of inter
18、est 利息资本化 156 capped interest rate 具上限之利率 157 Carried at cost 按成本列报 158 Carry forward 递转后期/沿用(若前面接Standard时)/递转至 159 Carrying amount 账面金额 160 Cash 现金 161 Cash basis 现金基础 162 Cash equivalents 约当现金 Item Term in English Term in Chinese 163 Cash flow 现金流量 164 Cash flow hedge 现金流量避险 165 Cash flow risk 现金
19、流量风险 166 Cash flow statement = Statement of cash flows 现金流量表 167 Cash Flow Statements 现金流量表 168 Cash generating unit 现金产生单位 169 Cash inflow 现金流入 170 Cash on hand 库存现金 171 Cash outflow 现金流出 172 Cash payments 现金支付 173 Cash price equivalent 约当现销价格 174 Cash proceeds 现金价款 175 Cash surrender value 现金解约价值
20、176 Cash-settled share option 现金交割之股票选择权 177 Cash-settled share-based payment transaction 现金交割之股份基础给付交易 178 Catastrophe bond 巨灾债券 179 Catastrophe provisions 巨灾负债准备 180 Cedant 分出公司 181 Certificates of deposit 定期存单 182 Cessation (of capitalisation) 停止(资本化) 183 Chief executive officer 执行长 184 Claim 请求(
21、权)/ 理赔/ 债权/ 主张/求偿/索赔 185 Class A preference share A类特别股 186 Class of assets 资产类别 187 Class of property, plant and equipment 不动产、厂房及设备类别 188 Classification 分类 189 Classification of Financial Instruments Contingent Settlement Provisions 金融工具之分类或有交割条款 190 Classification of inventory 存货分类 191 Clean-up c
22、all 清偿买权 192 Close members of the family of the individual person 个人之近亲 193 Closing market prices 收盘价 194 Closing rate 收盘汇率 Item Term in English Term in Chinese 195 Collar 上下限 196 Collateral 担保品/ 担保 197 Collateralised (asset, borrowing) 具担保品之(资产、借款) 198 Collectability 收现性 199 Collection 收现/收取/收集 200
23、 Collective marks 团体标章 201 Collective power 集体权力 202 Combined instrument 结合工具 203 Commencement 开始 204 Commencement of the lease term 租赁期间开始(日) 205 commercial loans 商业放款/ 商业借款/ 商业贷款 206 commercial paper facilities 商业本票额度 207 Commercial substance 商业实质 208 commercially viable quantities of mineral reso
24、urces 矿产资源达到商业价值之数量 209 Commission 佣金 210 Commitment 承诺 211 Commodity (大宗)商品/ (大宗)物资 212 Comparability 可比性 213 Comparability over time 不同期间之可比性 214 Comparable interim period 可比期中期间 215 Comparative information 比较信息 216 Compensated absences 带薪假 217 complementary assets 互补性资产 218 Completeness 完整性 219 C
25、ompliance with International Accounting Standards 遵循国际会计准则 220 Component 组成部分 221 Compound financial instruments 复合金融工具 222 Compound instrument 复合工具 223 Concentration of (credit etc) risk (信用等)风险集中 224 Confidence level 信赖水平 225 Configuration of the cash flows 现金流量型态 226 Consequential amendment 配套修正
26、227 consideration 对价 228 Consistency - Alternative Methods 一致性：替代方法 Item Term in English Term in Chinese 229 Consistency - Capitalisation of Borrowing Costs 一致性：借款成本之资本化 230 Consistency - Different Cost Formulas for Inventories 一致性：存货之不同成本公式 231 Consolidated and Separate Financial Statements 合并及单独财务
27、报表 232 Consolidated balance sheet 合并资产负债表 233 Consolidated financial statements 合并财务报表 234 Consolidated Financial Statements and Accounting for Investments in Subsidiaries 合并财务报表及投资子公司之会计 235 Consolidated group 合并集团 236 Consolidation 合并 / 报表合并 / 合并报表 / (将)纳入合并报表 237 consolidation adjustments 合并调整 23
28、8 Consolidation and Equity Method Potential Voting Rights and Allocation of Ownership Interests 合并与权益法：潜在表决权及所有权权益分摊 239 Consolidation purposes 合并目的 240 ConsolidationSpecial Purpose Entities 合并：特殊目的个体 241 Construction contract 建造合约 242 Construction Contracts 建造合约 243 Constructive obligation 推定义务 244
29、 Contingency 或有/ 或有事项 245 Contingent asset 或有资产 246 Contingent liability 或有负债 247 Contingent rent 或有租金 248 contingent settlement provision 或有交割条款 249 Contingent share agreement 或有股份协议 250 Contingently issuable shares 或有发行股份 251 continuing involvement 持续参与 252 Continuing operations 继续营业单位 253 Contrac
30、t 合约 254 Contracts that may be settled in (ordinary) shares or cash 得以普通股或现金交割之合约/得以股份或现金交割之合约 255 Contractual arrangement 合约协议 256 contractual cash flows 合约现金流量 Item Term in English Term in Chinese 257 contractual maturity analysis 合约到期分析 258 contractual obligation 合约义务 259 contractual rights 合约权利
31、260 Contribution 贡献/ 提拨(金)/ 投入/ 捐赠/出资 261 contributor 提拨者 262 control 控制 263 Control (of an asset) 控制(资产) 264 Control number 控制数 265 controlled entity 被控制个体 266 convenience translation 简易换算 267 Convergence 趋同 268 Conversion option 转换选择权 269 Convertible bonds 可转换债券 270 Convertible debt 可转换债务 271 Conv
32、ertible instruments 可转换工具 272 Convertible preference share 可转换特别股 273 co-operative 合作社 274 Copyright 著作权 275 core goodwill 核心商誉 276 Corporate assets 共享资产 277 Cost 成本 278 Cost formula 成本公式 279 cost model 成本模式 280 Cost of an acquisition 取得成本/ 收购成本 281 Cost of an investment 投资成本 282 Cost of conversion
33、加工成本 283 Cost of inventories 存货成本/存货.成本 284 Cost of Inventories of a Service Provider 劳务提供者存货成本 285 Cost of purchase 购买成本 286 Cost plus contract 成本加成合约 287 Cost-based measurement 成本基础衡量 288 costs of conversion 加工成本 289 Costs of disposal 处分成本 290 Costs of Modifying Existing Software 修改现有软件之成本 291 Cos
34、ts to sell 出售成本 292 counterparty （交易）对方 Item Term in English Term in Chinese 293 country of incorporation or residence 公司注册地或所在地之国家 294 coupon 息票 295 credit derivative default product 信用违约衍生商品 296 credit enhancements 信用增强 297 credit exposures 信用暴险 298 Credit facilities 信用额度 299 credit insurance cont
35、ract 信用保险合约 300 credit quality 信用质量 301 Credit risk 信用风险 302 credit spread 信用价差 303 Creditors 债权人 304 Creditworthiness 信用等级/ 信用程度/ 信用 305 criteria for recognising 认列条件/ 认列基准 306 cross-reference 交互索引 307 CTDs 累积换算差异数 308 Cumulative preference dividends 累积特别股股利 309 Cumulative Translation Differences 累
36、积换算差异数 310 Currency risk 汇率风险/ 汇兑风险 311 Currency translation 外币换算 312 Currency units 货币单位 313 Current asset 流动资产 314 Current cost 现时成本 315 Current cost approach 现时成本法 316 Current investment 当期投资/ 本期投资 317 Current liabilities 流动负债 318 Current service cost 当期服务成本/ 本期服务成本 319 Current tax 当期所得税/ 本期所得税 3
37、20 Curtailment 缩减 321 cushions 缓冲 322 customer list 客户名单 323 database 数据库 324 Date of acquisition 取得日/ 收购日 325 date of exchange 交换日 326 Date of transition to IFRS 转换至国际财务报导准则日 327 Dealing securities 交易目的持有之证券 328 death benefit 死亡给付 Item Term in English Term in Chinese 329 Debt 债务 330 Debt instrument
38、 债务工具 331 Debt securities 债务证券 332 Decision tree 判定树 333 Decision-useful information 对决策有用之信息 334 decommissioning 除役 335 decommissioning costs 除役成本 336 decommissioning funds 除役基金 337 decommissioning obligations 除役义务 338 decommissioning, restoration and environmental rehabilitation funds 除役、复原及环境修复基金
39、 339 Deductible temporary difference 可减除暂时性差异 340 Deemed cost 认定成本 341 Defer 递延 342 Deferral method 递延法 343 Deferred acquisition costs 递延取得成本 344 Deferred tax 递延所得税 345 Deferred tax assets 递延所得税资产 346 Deferred tax income 递延所得税利益 347 Deferred tax liabilities 递延所得税负债 348 Defined benefit liability 确定福利
40、负债 349 Defined benefit obligation 确定福利义务 350 Defined benefit obligation (present value of) 确定福利义务(之现值) 351 Defined benefit plans 确定福利计划 352 Defined contribution plans 确定提拨计划 353 Demand deposits 活期存款 354 demand feature 要求即付特性 355 Demerger 分割 356 Demonstrably committed 明确承诺 357 deposit accounting 存款会计
41、 358 deposit component 储蓄组成部分 359 Depreciable amount 可折旧金额 360 Depreciable assets 折旧性资产 361 depreciated replacement cost approach 折旧后重置成本法 362 Depreciation 折旧 363 Depreciation methods 折旧方法 Item Term in English Term in Chinese 364 Derecognise (a financial instrument) 除列(金融工具) 365 Derecognition 除列 366 Derivative 衍生(工具) 367 derivative features 衍生工具特性 368 Derivative financial instruments 衍生金融工具 369 designated and effective hedging instrument 被指定且有效之避险工具 370 determination of cost 成本之决定 371 Determining whether an Arrangement contains a Lease 决定一项安排是否包含租赁 372 Developm
