【正文】 of inventories discovered in an inventory counting 存貨盤(pán)虧 or damages of inventories 存貨損毀PART IV Longterm Equity Investments*第四部分 長(zhǎng)期股權(quán)投資* equity investments 長(zhǎng)期股權(quán)投資 bination 企業(yè)合并 controlled enterprise/joint venture 合營(yíng)企業(yè) securities權(quán)益性證券 level所有權(quán)比例 panies 關(guān)聯(lián)公司【講解】affiliate [?39。rek?gna?z] n. 商品 of inventory 存貨成本 of purchase 采購(gòu)成本 of conversion [k?n39。t?ɑ?d?] n. 排放，卸貨，解雇 v. 解雇，寫(xiě)下，免除（3）cancel [39。rek?g39。te??(?)n]n. 報(bào)價(jià) assets at fair value through profit or loss 以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)411 those designated as at fair value through profit or loss 指定為以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)412 financial assets held for trading 交易性金融資產(chǎn) liability 金融負(fù)債 costs 交易費(fèi)用431 incremental external cost 新增的外部費(fèi)用【講解】incremental [?nkr?39。st?r?k(?)l] adj. 歷史的,歷史上的historic [h?39。pr?f?t] n. 利潤(rùn) [r?39。set] n. 資產(chǎn) [la??39。na?z] v. 確認(rèn) [39。kru?] v. 積累，自然增長(zhǎng)或利益增加，產(chǎn)生 policies 會(huì)計(jì)政策 over form 實(shí)質(zhì)重于形式 elements 會(huì)計(jì)要素 [rek?g39。AccountingUnit 4 AccountingPART I Fundamentals to Accounting第一部分 會(huì)計(jì)基本原理 [?39。n??(?)n] n. 確認(rèn)131 initial recognition [rek?g39。me??m(?)nt] n. 計(jì)量141 subsequent [39。b?l?t?] n. 負(fù)債’ equity 所有者權(quán)益’s equity股東權(quán)益 [?k39。z?dj??l] equity 剩余權(quán)益 claim 剩余索取權(quán) [39。st?r?k] adj. 有歷史意義的,歷史上著名的281 replacement [r?39。m?ntl] adj. 增量的,增值的 dividend declared but not distributed 已宣告但尚未發(fā)放的現(xiàn)金股利投資收益 and loss arising from fair value changes 公允價(jià)值變動(dòng)損益 investments 持有至到期投資 cost 攤余成本【講解】amortized [?39。n???n] n. 終止確認(rèn)，撤銷(xiāo)承認(rèn)541 derecognize [di?39。k230。v???(?)n]加工成本 overhead 制造費(fèi)用 [39。f?l?e?t] n. 聯(lián)號(hào)，隸屬的機(jī)構(gòu) v. 使附屬，接納，加入，發(fā)生聯(lián)系[?39。?nfl??ns] 重大影響 [in,ves39。l?v(?)r?] n. 交付，交貨，遞送 costs 裝卸費(fèi)【講解】handling [39。b230。e?] n. 折舊1021 accumulated depreciation 累計(jì)折舊1022 original cost原值 net residual value 預(yù)計(jì)凈殘值 amount 應(yīng)計(jì)折舊額 for impairment 減值準(zhǔn)備 deterioration 無(wú)形損耗【講解】deterioration [di,ti?ri?39。def?n?t] useful life 不確定的使用壽命1162 finite useful life 有限的使用壽命【講解】finite[39。ns39。PART VIII Impairment of Assets*第八部分 資產(chǎn)減值* of assets 資產(chǎn)減值【講解】impairment [?m39。?nd?ke?t?]n. 指標(biāo)，指示器1311 testing of assets impairment 資產(chǎn)減值的測(cè)試 transferring price 內(nèi)部轉(zhuǎn)移價(jià)格 group 資產(chǎn)組 testing for corporate assets/to test corporate assets for impairment 總部資產(chǎn)的減值測(cè)試1341 corporate assets 總部資產(chǎn). Where the recoverable amount of an asset group or a set of asset groups is less than its carrying amount (that carrying amount shall include the allocated portion of any goodwill and corporate asset, if goodwill and corporate asset are allocated to that asset group or set of asset groups), impairment loss shall be recognized accordingly.【譯】資產(chǎn)組或者資產(chǎn)組組合的可收回金額低于其賬面價(jià)值的（總部資產(chǎn)和商譽(yù)分?jǐn)傊聊迟Y產(chǎn)組或者資產(chǎn)組組合的，該資產(chǎn)組或者資產(chǎn)組組合的賬面價(jià)值應(yīng)當(dāng)包括相關(guān)總部資產(chǎn)和商譽(yù)的分?jǐn)傤~），應(yīng)當(dāng)確認(rèn)相應(yīng)的減值損失。 arm’s length transaction 公平交易 [pr?39。si?t]n. 收到1431 notes payable 應(yīng)付票據(jù)1432 debenture payables 應(yīng)付債券1433 current portion of noncurrent liability 一年內(nèi)到期的非流動(dòng)負(fù)債【講解】portion [39。s??pl?s] reserves 盈余公積 profit 未分配利潤(rùn) interests 少數(shù)股東權(quán)益 financial instrument 非衍生金融工具 instrument 混合工具【講解】hybrid [39。rev?nju?] n. 收入（辨析：ine意為收益，gains則通常指資本利得，因此這三種表達(dá)收入的關(guān)系為：ine = revenue + gains）. The amount of revenue arising from the sale of goods shall be determined in accordance with the consideration received or receivable from the buyer under contract or agreement is not fair.【譯】企業(yè)應(yīng)當(dāng)按照從購(gòu)貨方己收或應(yīng)收的合同或協(xié)議價(jià)款確定商品銷(xiāo)售收入金額，己收或應(yīng)收的合同或協(xié)議價(jià)款顯失公允的除外。sa?nm(?)nt] n. 委托，運(yùn)送，托運(yùn) of payment in advance 預(yù)售款銷(xiāo)售 sales 分期收款銷(xiāo)售 with acceptance托收承付 attached return conditions 附有銷(xiāo)售退回條件的商品銷(xiāo)售 and repurchase [ri:39。w??d] v. 授予，判定 n. 獎(jiǎng)品，判決（2）bonus [39。sent?v]adj. 刺激的，激勵(lì)的 n. 動(dòng)機(jī)，刺激1801 claim 索賠款 proportion that actual contract costs incurred to date bear to the estimated total contract costs 根據(jù)累計(jì)實(shí)際發(fā)生的合同成本占合同預(yù)計(jì)總成本的比例確定【講解】（1）proportion [pr?39。spekt?v] financial statements 個(gè)別財(cái)務(wù)報(bào)表1844 consolidated financial statements 合并財(cái)務(wù)報(bào)表【講解】consolidate [k?n39。segm(?)nt] n. 段，部分 v. 分割 of business segment 經(jīng)營(yíng)分部的認(rèn)定 for related party 關(guān)聯(lián)方披露1961 disclosure for financial instrument 金融工具的披露PART XII Contingencies第十二部分 或有事項(xiàng) [k?n39。tre??(?)n] n. 仲裁；公斷 guarantee 債務(wù)擔(dān)保【講解】guarantee [g230。??n(?)r?s。m?tm(?)nt] n. 承諾，承諾事項(xiàng) pollution [p?39。pr?b?b(?)l] adj. 可能2072 remote [r?39。se?(?)n]n. 讓步2142 court judgment 法院裁定 payable 或有應(yīng)付金額2151 contingent receivable 或有應(yīng)收金額 of assets in settlement of a debt 以資產(chǎn)清償債務(wù)【講解】settlement [39。f230。n39。pit?laiz] v. 使資本化，以大寫(xiě)字母寫(xiě)，估計(jì)……的價(jià)值（2）mencement [k?39。equitysettled，sharebased payment都屬于合成形容詞，由名詞+過(guò)去分詞構(gòu)成。d?kt?b(?)l] temporary differences 可抵扣暫時(shí)性差異 tax asset 遞延所得稅資產(chǎn)2501 deferred tax liability遞延所得稅負(fù)債 ine taxes 當(dāng)期所得稅 profit 應(yīng)納稅所得額 credit 稅款抵減 loss 可抵扣虧損 tax rates 適用稅率PART XIX Foreign Currency Translation第十九部分 外幣折算 currency translation 外幣折算【講解】 Translation [tr230。 nz] n. 翻譯，轉(zhuǎn)換translate [tr230。 nz] v. 翻譯，轉(zhuǎn)化，轉(zhuǎn)變?yōu)?currency 記賬本位幣，功能性貨幣 currency transaction 外幣交易 operation 境外經(jīng)營(yíng) exchange rate that approximates the actual spot exchange 即期匯率的近似匯率【講解】approximate [?39。les??]n. 出租人2661 lessee [le39。spekt?v] adj. 未來(lái)的，預(yù)期的 ，展望