Unit 4 AccountingPART I Fundamentals to Accounting第一部分会计基本原理1.accounting[ə'kaʊntɪŋ]n. 会计2.double-entry system复式记账法2-1 Dr.(Debit) 借记2-2 Cr.(Credit) 贷记3.accounting basic assumption会计基本假设4.accounting entity会计主体5.going concern持续经营6.accounting periods会计分期7.monetary measurement货币计量8.accounting basis会计基础9.accrual[ə'krʊəl]basis权责发生制【讲解】accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念accrue [ə'kruː] v. 积累，自然增长或利益增加，产生10.accounting policies会计政策11.substance over form实质重于形式12.accounting elements会计要素13.recognition[rekəg'nɪʃ(ə)n] n. 确认13-1 initial recognition[rekəg'nɪʃ(ə)n]初始确认【讲解】recognize ['rɛkəg'naɪz] v. 确认14.measurement['meʒəm(ə)nt] n. 计量14-1 subsequent ['sʌbsɪkw(ə)nt] measurement 后续计量15.asset['æset] n. 资产16.liability[laɪə'bɪlɪtɪ] n. 负债17.owners’ equity所有者权益18.shareholder’s equity股东权益19.expense[ɪk'spens; ek-] n. 费用20.profit['prɒfɪt] n. 利润21.residual[rɪ'zɪdjʊəl]equity剩余权益22.residual claim剩余索取权23.capital['kæpɪt(ə)l] n. 资本24.gains[ɡeinz] n. 利得25.loss[lɒs] n. 损失26.Retained earnings留存收益27.Share premium股本溢价28.historical cost历史成本【讲解】historical [hɪ'stɒrɪk(ə)l] adj. 历史的,历史上的historic [hɪ'stɒrɪk] adj. 有历史意义的,历史上著名的28-1 replacement [rɪ'pleɪsm(ə)nt] cost 重置成本29.Balance Sheet/Statement of Financial Position资产负债表29-1 Income Statement 利润表29-2 Cash Flow Statement 现金流量表29-3 Statement of changes in owners’equity (or shareholders’equity) 所有者权益（股东权益）变动表29-4 notes [nəʊts] n. 附注PART II Financial Assets*第二部分金融资产*30.financial assets金融资产e.g. A financial instrument is any contract that gives rise to a financial asset ofone enterprise and a financial liability or equity instrument of another enterprise. 【讲解】give rise to 引起，导致31.cash on hand 库存现金32.bank deposits[dɪ'pɒzɪt]银行存款33.A/R, account receivable应收账款34.notes receivable应收票据35.others receivable其他应收款项36.equity investment股权投资37.bond investment债券投资38.derivative financial instrument衍生金融工具39.active market活跃市场40.quotation[kwə(ʊ)'teɪʃ(ə)n]n. 报价41.financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产41-1 those designated as at fair value through profit or loss 指定为以公允价值计量且其变动计入当期损益的金融资产41-2 financial assets held for trading 交易性金融资产42.financial liability金融负债43.transaction costs交易费用43-1 incremental external cost 新增的外部费用【讲解】incremental [ɪnkrə'məntl] adj. 增量的,增值的44.cash dividend declared but not distributed 已宣告但尚未发放的现金股利投资收益45.profit and loss arising from fair value changes公允价值变动损益46.Held-to-maturity investments持有至到期投资47.amortized cost摊余成本【讲解】amortized [ə'mɔ:taizd]adj. 分期偿还的,已摊销的48.effective interest rate实际利率49.loan[ləʊn] n. 贷款50.receivables[ri'si:vəblz] n. 应收账款51.available-for-sale financial assets可供出售金融资产52.impairment of financial assets金融资产减值52-1 impairment loss of financial assets 金融资产减值损失53.transfer of financial assets金融资产转移53-1 transfer of the financial asset in its entirety 金融资产整体转移53-2 transfer of a part of the financial asset 金融资产部分转移54.derecognition[diː'rekəg'nɪʃən] n. 终止确认，撤销承认54-1 derecognize [diː'rekəgnaɪz] v. 撤销承认e.g. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or part of it) is discharged/cancelled.【译】金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。

【讲解】（1）前缀de-，意为“除去、取消、否定、非、相反”（2）discharge [dɪs'tʃɑːdʒ] n. 排放，卸货，解雇 v. 解雇，写下，免除（3）cancel ['kæns(ə)l] n. n.取消 v. 取消，删去PART III Inventory第三部分存货55.inventory['ɪnv(ə)nt(ə)rɪ] n. 存货56.finished goods产成品57.WIP, work in progress在产品58.raw materials 原材料59.semi-finished goods半成品60.merchandize[diː'rekəgnaɪz] n. 商品61.cost of inventory存货成本62.cost of purchase 采购成本63.cost of conversion[kən'vɜːʃ(ə)n]加工成本64.production overhead制造费用65.storage['stɔːrɪdʒ]costs仓储成本66.FIFO method, first in first out method先进先出法67.provision for impairment of inventory存货跌价准备67-1 reverse of provision for impairment of inventory 存货跌价准备转回【讲解】reverse [rɪ'vɜːs] n. 相反，背面，倒退，失败 adj. 后面的，颠倒的 v. 颠倒，倒转，倒退68.NRV, net realizable ['rilaɪzəbl]value可变现净值69.loss of inventories discovered in an inventory counting存货盘亏70.losses or damages of inventories存货损毁PART IV Long-term Equity Investments*第四部分长期股权投资*71.long-term equity investments长期股权投资72.business combination企业合并73.jointly controlled enterprise/joint venture合营企业74.equity securities权益性证券75.ownership level所有权比例76.affiliated companies关联公司【讲解】affiliate [ə'fɪlɪeɪt] n. 联号，隶属的机构 v. 使附属，接纳，加入，发生联系77.associate[ə'səʊʃɪeɪt; -sɪeɪt] n.联营企业78.joint control共同控制79.significant[sɪg'nɪfɪk(ə)nt]influence['ɪnflʊəns]重大影响80.investee [in,ves'ti] n. 被投资企业81.cost method成本法82.non-cash assets非现金资产83.initial investment cost初始投资成本84.book value账面价值85.long-term equity investment acquired by paying cash以支付现金取得的长期股权投资【讲解】acquire[ə'kwaɪə] v. 获得，取得，学到86.long-term equity investment acquired by the issue of equity securities以发行权益性证券方式取得的长期股权投资87.reliable measurement/ be reliably measured 可靠计量88.fair value of identifiable net assets 可辨认净资产公允价值89.disposal[dis'pəuzəl]of long-term equity investment长期股权投资的处置PART V Non-Current Assets第五部分固定资产90.fixed assets固定资产eful life/service life使用寿命92.tangible assets 有形资产93.purchased fixed assets 外购固定资产94.self-constructed fixed asset自行建造95.lump sum payment 整笔付款，一次总付，一次总算【讲解】lump [lʌmp] n. 块，块状 adj. 成团的，总共的 v. 混在一起，使成块状96.delivery cost 运输费【讲解】delivery [dɪ'lɪv(ə)rɪ] n. 交付，交货，递送97.handling costs装卸费【讲解】handling ['hændlɪŋ] n. 处理 adj. 操作的98.installation costs安装费【讲解】installation [ɪnstə'leɪʃ(ə)n]n. 安装，装置，就职99.packing charges包装费100.professional fees专业人员服务费101.costs of abandoning the asset at the end of its use 弃置费用【讲解】abandon [ə'bænd(ə)n] v. 遗弃，放弃102.depreciation[dɪ,priːʃɪ'eɪʃ(ə)n; -sɪ'eɪ-] n. 折旧102-1 accumulated depreciation 累计折旧102-2 original cost原值103.estimated net residual value预计净残值104.depreciable amount 应计折旧额105.provision for impairment 减值准备106.non-physical deterioration 无形损耗【讲解】deterioration [di,tiəriə'reiʃən] n. 恶化，退化106-1 physical wear and tear 有形损耗【讲解】（1）wear n. 穿着，磨损，耐久性 v. 穿着，用旧，耗损（2）tear n. 眼泪，（撕破的）洞或裂缝，撕扯107.depreciation rate 折旧率108.depreciation method折旧方法e.g. A change in the useful life or estimated net residual value of a fixed asset or the depreciation method used shall be accounted for a change in an accounting estimate. 【译】固定资产使用寿命、预计净残值和折旧方法的改变应当作为会计估计变更。