【文章內(nèi)容簡介】 strument 混合工具【講解】hybrid [39。ha?br?d] n. 混合物，雜種，混血兒 adj. 混合的，雜種的 at premium 溢價發(fā)行1581 issue at discount 折價發(fā)行1582 issue at par 面值發(fā)行 shares庫存股【講解】treasury [39。tre?(?)r?] n. 國庫，金庫，財政部(若T為大寫一般指的是美國的財政部門。)PART X Revenue, Expense and Profit*第十部分 收入，費用和利潤* [39。rev?nju?] n. 收入（辨析：ine意為收益，gains則通常指資本利得，因此這三種表達收入的關系為：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)應當按照從購貨方己收或應收的合同或協(xié)議價款確定商品銷售收入金額，己收或應收的合同或協(xié)議價款顯失公允的除外。1601 revenue from the sale of goods 銷售商品收入1602 revenue from the rendering of services 提供勞務收入【講解】render [39。rend?] v. 提出，致使，給予補償 n. 交納，打底，粉刷1603 revenue arising from the use by others of enterprise assets 讓渡資產(chǎn)使用權(quán)收入 discount現(xiàn)金折扣1611 trade discount商業(yè)折扣1612 sales allowance[?39。la??ns] 銷售折讓 return 銷售退回 by installments with the substance of financing 具有融資性質(zhì)的分期收款銷售商品 sales 委托代銷【講解】consignment [k?n39。sa?nm(?)nt] n. 委托，運送，托運 of payment in advance 預售款銷售 sales 分期收款銷售 with acceptance托收承付 attached return conditions 附有銷售退回條件的商品銷售 and repurchase [ri:39。p?:t??s] 售后回購 and leaseback [39。li:sb230。k]售后租回 by old for new services 以舊換新銷售 customers bonus points 授予客戶獎勵積分【講解】（1）award [?39。w??d] v. 授予，判定 n. 獎品，判決（2）bonus [39。b??n?s]n. 獎金，紅利，額外津貼 [p?39。sent?d?] of pletion method 完工百分比法, building, operation and transfer 建設經(jīng)營移交方式 infrastructure construction 公共基礎設施建設 [k?n39。str?k?(?)n] contract 建造合同1761 revenue from construction contract 建造合同收入 price contract 固定造價合同1771 cost plus contract 成本加成合同 and bining of construction contract 建筑合同的分立與合并 of additional assets 追加資產(chǎn)的建造 payments 獎勵款 【講解】incentive [?n39。sent?v]adj. 刺激的，激勵的 n. 動機，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)累計實際發(fā)生的合同成本占合同預計總成本的比例確定【講解】（1）proportion [pr?39。p???(?)n] n. 比例，部分，面積 v. 使成比例，使均衡（2）incur [?n39。k??] v. 招致，引發(fā)，蒙受1811 the proportion that pleted contract work bears to the estimated total contract work 根據(jù)已經(jīng)完成的合同工作量占合同預計總工作量的比例確定【講解】bear [be?] v. 具有 (相似之處或關系)1812 surveys [s?39。ve?] of the work performed 根據(jù)實際測定的完工進度確定 costs 財務費用 operating revenue 主營業(yè)務收入1831 Nonoperating revenue營業(yè)外收入1832 Nonoperating expenses營業(yè)外支出PART XI Financial Reports第十一部分 財務報告 reporting 財務報告1841 interim financial statements 中期財務報表1842 annual financial statements 年度財務報表1843 individual financial statements/respective [r?39。spekt?v] financial statements 個別財務報表1844 consolidated financial statements 合并財務報表【講解】consolidate [k?n39。s?l?de?t] v. 鞏固，使固定，合并 mutually 相互抵消 offset not allowed 不得相互抵消 period 報告期間 flows from operating activities 經(jīng)營活動產(chǎn)生的現(xiàn)金流量1881 cash flows from investing activities 投資活動產(chǎn)生的現(xiàn)金流量1882 cash flows from financing activities 籌資活動產(chǎn)生的現(xiàn)金流量 method 直接法1891 indirect method 間接法 prehensive ine 其他綜合收益【講解】prehensive [k?mpr?39。hens?v] adj. 綜合的，廣泛的，有理解力的 effect of changes in accounting policies and corrections of errors 會計政策變更和差錯更正的累積影響金額【講解】cumulative [39。kju?mj?l?t?v] adj. 累積的，積累的 contributions by owners and profit distributions to owners 所有者投入資本和向所有者分配利潤 of gains and losses recognized directly in owners’ equity and the total of these items 直接計入所有者權(quán)益的利得和損失項目及其總額 reporting 分部報告【講解】segment [39。segm(?)nt] n. 段，部分 v. 分割 of business segment 經(jīng)營分部的認定 for related party 關聯(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 [k?n39。t?nd?(?)ns?] n. 或有事項 litigation or pending arbitration 未決訴訟或未決仲裁【講解】（1）pending [39。pend??] adj. 未決定的,行將發(fā)生的 prep. 在……期間，直到……時為止（2）litigation [l?t?39。ge??(?)n] n. 訴訟，起訴（3）arbitration [ɑ?b?39。tre??(?)n] n. 仲裁；公斷 guarantee 債務擔?！局v解】guarantee [g230。r(?)n39。ti?] n. 保證，擔保，保證人，保證書，抵押品 v. 保證，擔保 quality warrants 產(chǎn)品質(zhì)量保證【講解】warrant [39。w?r(?)nt] n. 根據(jù)，證明，正當理由，認股權(quán)證，權(quán)證 v. 保證，擔保，批準 contract 虧損合同【講解】onerous [39。??n(?)r?s。 39。?n] adj. 繁重的，麻煩的，負有義務的，負有法律責任的2011 executory contract 待執(zhí)行合同【講解】executory [?ɡ39。zekj?t?r?] adj. 實施中的，未生效的，行政上 obligations 重組義務 [k?39。m?tm(?)nt] n. 承諾，承諾事項 pollution [p?39。lu??(?)n] restore 環(huán)境污染治理 liabilities 或有負債2051 contingent assets 或有資產(chǎn)2052 provision [pr?39。v??(?)n] obligation 潛在義務2061 present obligation 現(xiàn)時義務 [39。pr?b?b(?)l] adj. 很可能2071 possible [39。pr?b?b(?)l] adj. 可能2072 remote [r?39。m??t] adj. 極小可能2073 virtually certain 基本確定【講解】virtual [39。v??tj??l] adj. 有效的，虛擬的，實質(zhì)上的，事實上的 obligation 法定義務2081 constructive obligation 推定義務【講解】constructive [k?n39。str?kt?v] adj. 建設性的，推定的，構(gòu)造上的 estimates 最佳估計數(shù)PART XIII Exchange of NonMonetary Assets第十三部分 非貨幣性資產(chǎn)交換 of nonmonetary assets 非貨幣性資產(chǎn)交換2101 monetary assets 貨幣性資產(chǎn) [bu?t] 2111 pay boot 支付補價2112 receive boot 收到補價 substance 商業(yè)實質(zhì) received 換入資產(chǎn)2131 assets given up 換出資產(chǎn)PART XIV Debt Restructurings第十四部分 債務重組 restructurings 債務重組2141 concession [k?n39。se?(?