會計估計 政府補助之會計及政府輔助之揭露
存貨會計 投資關聯企業之會計 會計收益 會計模式 會計期間 會計政策、會計估計變動及錯誤
會計政策 會計原則 會計利潤 會計紀錄 會計處理 應收帳款 應計基礎 應計基礎會計 應計負債 累計(攤銷、利息、損益)
累計損益 累積帶薪假 達成可比性 (被)收購(之)個體 收購(之)商譽
date] 50 adjustment 51 Administrative expenses 52 Admission fees 53 Advance 54 adverse economic consequences 55 adverse event 56 After-tax amount 57 Agency 58 Aggregate 59 Aggregation 60 Agreement date 61 Agricultural activity 62 Agricultural produce 63 Agriculture 64 Allocation
4
「重要會計用語中英對照」
Item
Term in English
134 Bottom-up test 135 business 136 Business combination 137 business combination involving entities or
businesses under common control 138 Business Combinations 139 Business Combinations – “Date of
Term in Chinese
關聯企業 查核報告 核准(發布財務報表) 備供出售金融資產 資產負債表 資產負債表日 資產負債表負債法 銀行 銀行透支 破產 廉價購買 基本每股盈餘 認列基礎調整 結論基礎 基點 標竿處理 有利合約 效益/ 利益/ 福利 福利義務 對使用者之效益 最佳估計 偏誤 投標保證 買方報價/ 買價 買賣價差 具約束力之銷售協議 二項式 生物資產 生物轉化 Black-Scholes-Merton公式 董事會 分紅配股 分紅計畫 合約組合 帳面價值 借款成本
2
「重要會計用語中英對照」
Item
Term in English
65 Allowance 66 allowance account 67 Allowed alternative treatment 68 American share option 69 Amortisation 70 Amortisation method 71 Amortisation period 72 Amortised cost 73 Amortised cost of a financial asset or
1
「重要會計用語中英對照」
Item
Term in English
31 acquired in a business combination 32 Acquiree 33 Acquirer 34 Acquisition 35 acquisition date 36 Active market 37 active use 38 actively marketed 39 Actuarial assumptions 40 Actuarial gains and losses 41 Actuarial present value of promised
Exchange” and Fair Value of Equity Instruments 140 Business Combinations - Classification either as Acquisitions or Unitings of Interests 141 Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported 142 Business segment 143 Business unit 144 Buying segment 145 By-product 146 Call options 147 Callable 148 Cap 149 cap and trade scheme 150 Capital 151 capital appreciation 152 Capital asset pricing model 153 Capital contribution 154 Capital expenditure 155 Capital gain 156 Capital maintenance 157 Capital maintenance adjustment 158 Capitalisation 159 Capitalisation of interest 160 capped interest rate 161 Carried at cost 162 Carry forward
分析 年休假 年度 年金受益人 每年定期給付 年金 反稀釋 反稀釋 附錄 規定之應用 應用補充 估價 公平交易 賣方報價/ 賣價 評估/評量 資產 資產交換交易 取得之資產 長期員工福利基金所持有之資產
不再積極使用之資產
3
「重要會計用語中英對照」
Item
Term in English
98 Associate 99 Audit report 100 Authorise [financial statements for issue] 101 Available-for-sale financial assets 102 Balance sheet 103 Balance sheet date 104 Balance sheet liability method 105 Bank 106 Bank overdraft 107 Bankruptcy 108 bargain purchase 109 Basic earnings per share 110 basis adjustment 111 Basis for Conclusions 112 basis point 113 Benchmark treatment 114 beneficial contracts 115 Benefit 116 Benefit obligation 117 Benefit to users 118 Best estimate 119 Bias 120 Bid bonds 121 Bid price 122 bid-ask spread 123 Binding sale agreement 124 binomial 125 Biological asset 126 Biological transformation 127 Black-Scholes-Merton formula 128 Board of directors 129 Bonus issue 130 Bonus plan 131 book of contracts 132 Book value 133 Borrowing costs
financial liability 74 amount of inventories 75 amount payable 76 Amount per share 77 Amounts recognised [in the balance sheet
and income statement] 78 Analysis 79 Annual leave 80 Annual periods 81 annuitant 82 annuitisation 83 annuity 84 Antidilution 85 Antidilutive 86 Appendix 87 Application of Requirements 88 application supplement 89 appraisal 90 Arm’s length transaction 91 Asking price 92 Assess 93 Asset 94 asset exchange transactions 95 Assets acquired 96 Assets held by a long-term employee
Accounting Estimates and Errors 16 Accounting policy 17 Accounting principle 18 Accounting profit 19 Accounting record 20 Accounting treatment 21 Accounts receivable 22 Accrual basis 23 Accrual basis of accounting 24 Accrued liabilities 25 Accumulated (amortisation, interest, profit
Term in Chinese 企業合併所取得 被收購者 收購者 收購/ 取得 收購日 活絡市場 積極使用 積極行銷 精算假設 精算損益 已承諾退休福利之精算現值
精算評價 精算評價方法 額外比較資訊 額外對價 額外揭露 合併程序之調整 調整後加權平均股數 調整事項(於資產負債表日後)
調整 管理費用 入場費 預付款/墊款 不利之經濟後果 不利事件 稅後金額 代理機構 彙總/ 彙總數 彙總 協議日 農業活動 農產品 農業 分攤
「重要會計用語中英對照」
Item
Term in English
1 [Amount] recoverable 2 ‘Corridor’ 3 ‘Cost of sales’ method 4 Acceptable under IFRSs 5 Accountability of management 6 Accounting 7 Accounting and Reporting by Retirement
Benefit Plans 8 Accounting estimate 9 Accounting for Government Grants and