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英汉国际会计准则词汇表 trados必备 翻译好帮手~~~~~~

英汉国际会计准则词汇表 trados必备 翻译好帮手~~~~~~
英汉国际会计准则词汇表 trados必备 翻译好帮手~~~~~~

English

a group of enterprises

accelerating dividend

accounting assumption

accounting estimates

accounting for

accounting income

accounting period

accounting policies

accounting profit

accounting treatment

accrual

accrual basis

accrual for employee

accrued liabilities

accumulated amortization

accumulated exchange difference

accumulated profits or losses

accumulating compensated absences

acquiree

acquirer

acquisition

acquisition fee

active market

actual rate

actuarial assumptions

actuarial gains and losses

acruarial present value of promised benefits

actuarial present value of promised retirement benefit actuarial report

actuarial technique

actuarial valuation

actuary

additional

additional consideration

administrative expenses

advance

aggregate

aggregate value

allocate

allowance

allowed alternative treatment

amortization

amortization method

amortization period

amortized cost

amount

amount recoverable

ancillary costs

annual report

anticipated futuer transactions

anti-dilutive

appropriation

arm's length transaction

asking price

assess

asset

assignment

associate

attributable

authorised for issue

available-for-sale

average carrying amount

average rate

balance between benefit and cost

balance sheet liability method

bank overdrafts

basic earnings per share

beginning of the period

benchmark treatments

beneficiary

best estimate

bid bonds

bid price

bills

binding sale agreement

board of directors

bonus

bonus issue

bonus plan

borrowing aggreements

borrowing cost

bottom-up test

branch

brokerage

business combination

business combination which is an acquisition business segment

buy back

buying segment

call option

callable

callable debt

cap

capital

capital approach

capital asset pricing model

capital commitment

capital contributions

capital gain

capital maintenance

capital trasactions

capitalisation

capitalization issues

capitalization rate

carry forward

carry forward of unused tax credit

carry forward of unused tax losses

carrying amount

carrying back a tax loss

cash

cash basis

cash equivalents

cash flow

cash flow risk

cash flow statements

cash generating unit

cash in banks

cash inflow

cash on hand

cash outflow

certificates of deposit

changes in accounting policies

changes in financial position

charge against

chief executive officer

class of assets

classification

clearing house

closing rate

collectability

collection cost

combination of shares

combine

combined entity

combined result

combining and segmenting construction contract combining enterprise

commission

commitment

commitment fee

commodity contract

commodity future contract

cmmodity-based contract

common share

comparability

comparable unconrolled price method comparative period

compensated absences

compensation

compound instrument

computer software

concentration of credit risk

consideration

consistency

consolidated balance sheet

consolidated financial statements

consolidated group

consolidated income statement

consolidation

consolidation of shares

consolidation procedure

constant rate of return

construction contract

construction overhead

constructive obligation

consumable

contingencies

contingent asset

contingent commitments

contingent gains

contingent liabilities

contingent losses

contingent rental

contingently issuable shares

contract

contractor

contractual obligation

contractual provision

contractual right

contribute

contribution

control

convention

conversion option

conversion right

convert

convertible

convertible bonds

copyright

corporate assets

corridor

cost

cost method

cost of acquisition

cost of disposal

cost of goods sold

cost of inventories

cost of labor

cost of purchase

cost of sales

cost of sales method

cost recovery approach

cost saving

cost-plus contract

cost-plus method

costs of acquisition

costs of material

costs of registering

costs to complete

counterparty

credit

credit facilities

credit risk

credit term

creditor

creditworthiness

cumulative preference dividends cunulative preferred share

currency risk

currency swap

currency traslation differences cunrrent and expected profitabilty current assets

current cost

current cost approach

current cost financial statements current interest rate

current investments

current liabilities

current period

current salary approch

current service cost

current tax

curtailment

customer loyalty

date of acquisition

date of contribution

date of the report

date of the valuation

day-to-day activity

dealing securities

debt default

debt instrument

debt security

debt-equity ratio

decline

deductible temporary differences default

deferral method

deferred compensation

deferred compensation arrangement deferred foreign exchange gain or loss deferred income

deferred payment

deferred payment terms

deferred revenue

deferred tax asset

deferred tax liabilities

deferred taxes

defined benefit plans

defined contribution plans

degree of comparability

delivery

demand deposits

demonstrably committed

deposit withdrawal

depreciable amount

depreciable asset

depreciation

depreciation method

depreciation rate

derecognise(a financial instrument) derecognition

derivate financial instruments derivative

development cost

development expenditure development phrase

diluted earnings per share

dilutive

dilutive option

dilutive potential ordinary shares diminishing balance method

direct effect

direct increment cost

direct investment

direct labor

director method

direct relationship

directly attributable expenditure discharge

disclose

disosure

discontinued operations disecontinuing operation

discount

discount rate

disposal

disposal consideration

disposal of subsidiaries

disposals

distress sale

distribution

distribution costs

dividend income

dividend receivable

dividend yield

dividends

dividends policy

documentary credit

downstream transactions

earnings

earnings per share

earnings-generating capacity economic benefits

economic life

economic performance

effective date

effective intesest method

effective yield

eliminate

embedded derivative

employee benefit

employee benefit cost

end of the period

entity

equity

aquity capital

equity compensation benefits

equity compensation plans

equity financial instrument

equity instruments

equity issue

equity method

equity securities

estimated value

evalate

events after the balance sheet date

exchange rate

exchange controls

exchange differences

exchange loss

exchange of assets

execution

executory contract

exercise date

exercise price

existing use

expected growth rate

expected value

expenditures carried forword

expenses

experience adjustments

expiry

expiry date

explanatory notes

exploration

exposure

ex-rights

extend the term

external customer

extinguish

extinguishment of debt

extraction

extraordinary items

face of the balance sheet

face of the income statement

fair presentation

fair value

faithful representation

fee

fellow subsidiary

FIFO formula

finance charge

finance costs

finance income

finance lease

financial asset or liability held for trading financial assets

financial budgeting

financial guarantee

financial institution

financial instrument

financial interest

financial liability

financial or fiscal aids

financial performance

financial policy

financial position

financial review

financial rights

financial statements

financial structure

financial support

financial year

financial year-to date basis

financing activities

financing arrangement

financing device

finished goods

firm commitment

firm purchase contract

firm sales contract

fiscal policy

fixed price contract

fixed production overheads

fixed redemption value

floating rate

floor

forced transaction

foreign activity

foreign currency

foreign currency borrowing

foreign currency hedging

foreign currency translation

foreign entity

foreign exchange gains and losses

foreign operation

foreseeable life

forgivable loans

forward contract

framework

franchise fee

franchisee

franchises

franchisor

frequency of actuarial valustion

full paid

fundamental errors

funding policy

funding risk

funds held for customers

further costs

future economic benefits

future contract

gains

general administrative expense

general disclosures(in financial statements) general price level

general purchasing power approach

general purpose financial statements

general salary

geographical segments

going concern

goodwill

government assistance

government grants

government procurement

grants related to asserts

grants related to income

gross carrying amount

gross investment in the lease

gross margin on sale

gross profit

headings

head-office expenses

hedge accounting

hedge effectiveness

hedge item

hedging

hedging instrument

held for trading

held-to-maturity investment

hire-purchase contract

historical cost

historical cost system

hold harmless agreement

holding company

host contract

hyperinflation

hyperinflationary economy

identifiability

identifiable assert

identification of asserts and liabilities

identify

immaterial

impairment

impairment loss

impair of assets

imputed cost

imputed rate of interest

incentive

inception of a lease

incidence

income

income approach

income from associates

income statement

income statement liability method

income tax

income tax assets

income tax law

income tax liabilities

income-producing assets

incremental borrowing rate of interest(lessee's) incremental share

indemnity clauese

indirect method

individual asset

individual liability

initial carrying value

initial disclosure event(for a discontinuing operation) initial measurement

initial recognition

insurance conract

insurance premium

insurer

intangible assets

intest cost (for an employee benefit plan)

interest in joint ventures

interest income

interest or non-interest-bearing liabilities and provisions interest rate caps

interest rate callars

interest rate floors

interest rate implicit in a lease

interest rate risk

interest rate swap

interim financial report

interim period

internal management structure

internal organizational structure

internal profit

internally reported segment

internally generated goodwil

International Accounting Standard(IAS) International Accounting Standards Committee(IASC) intra-group transaction

inventories

investing activities

investing enterprise

investment

investment earning

investment performance

investment properties

investment securities

investment tax credit

investor in a joint venture

involuntary liquidation

issue of share

issued capital

item

joint control

joint ownership

joint product

joint venture

joint venture activities

joint venture agreement

jointly controlled assets

jointly controlled entity

jointly controlled operation

jurisdiction

labour

lease

lease term

legal adviser

legal costs

legal entity

legal merger

legal obligation

legally enforceable right

lender

lender's return

lessee

lessor

letter of credit

level yield

leveraged lease

liability

liability method

license

license fee

licensee

licensing agreement

licensor

life insurance enterprise

LIFO formula

line-by-line reporting format

line-items

liquidation

liquidity

liquidity risk

long-term asset

long-term investment

long-term loan

long-term receivables

losses

lower of cost and market value maintenance

majority interest

management

mandatory redemption

manufacturing licences

margin

market interest rate

market risk

market value

marketable

marketable securities

marketing right

master netting arrangement mastheads

match

matching concept

matching of cost with revenues materality

matrix appraoch

matrix presentation

maturity

measurement

meaurement

measurement bases

medical cost

merger

mineral extraction industries mineral right

minimum components

minimum lease payments

minority interests

monetary assets

monetary financial asset

monetary items

more likely than not

mortgage servicing rights

multi-employer(benefit) plans mutual funds

nature of expense method

negative goodwill

negotiable paper

net assets available for benefits net basis

net income

net investment

net investment in a foreign entity net investment in a lease

net loss

net monetery position

net profit

net realisable value

net result of operation

net selling price

neutrality

nominal amount

nominal consideration

non-cancellable lease

non-cash transaction

non-monetary assets

non-monetary benefit

non-monetary items

non-recourse

non-regencrative resources

normal capacity of production facilities note issuance facilities

notes

notes payable

notional amount

obligating event

obligation

off-balance-sheet items

offer price

offsetting

on-balance-sheet items

onerous contract

operating activities

operating asserts

operating costs

operating cycle

operating efficiency

operating expenses

operating incomes

operating lease

operating liabilities

operating policy

operating profit

operating segment

option

option contract

option pricing model valuation

ordinary activities

ordinary course of business

ordinary item

ordinary share

organizational component

organizational units

originated loans and receivables

other claims payable

other long-term employee benefits

other non-trade payables

outright sale

outstanding

outstanding item

outstanding shares

over the counter market

overhead

owener's equity

ownership

paid in capital

par value

parent enterprise

participants

partly paid

partnership

past events

past expenses

past service cost

patent

payable

payroll tax

pension

pension plan

percentage-of-completion method

perpetual debt instruments

physical wear and tear

plan assets(for an employee benefit plan) pledge

pool

pooling of interest method

portfolio

post-employment benefit plans

post-employment benefits

potential benefit

potential ordinary share

practice

predictability

preference share

preferred capital

premium

pre-opening costs

prepaid expense

preparation

prepayments

present obligation

present value

present value of a defined benefit obligation presentation

presentation of financial statement

previous period

price earings ratio

price quotations

price risk

pricing

pricing model

primary financial instruments

primary reporting format

principle-only

principle

pro forma information

pro rata basis

probable future economic benefits

process

process of aggregation

product life cycle

profit after tax

profit before tax

profit for the period

profit sharing

profit sharing plan

progress billings

progress payment

project manager

projected salary approch

projected unit credit method

promissory note

pronouncement

property,plant and equipment

proportionate consolidation

prospective application

provison

provison for losses

provision for taxes payable

provision for restructuring

prudence

public document

publicly traded

publishing title

purchase

purchase method

purchase price

put option

qualified actuary

qualifying assets

quota

quotation

quoted market price

rates of return

raw materials

real estate

realisable value

realized profit and loss reasonable approximation reasonable profit allowance rebates

rebuttable presumption receipts

receivable

recognition

recognition criteria reconciliation

recover

recoverability

recoverable amount

redeem

rediscount

reduction

refinancing

refinancing agreement

refund

regular way contract regulators

reguilatory authorities reimbursement

related parties

related partiy disclosures related partiy relationship related partiy transaction relevance

reliability

reliability of measurement reliable estimate

remaining useful life remeasure

renewable

rentals

reorganisation of the group repayment

repayment of share capital replacement cost of an asset reportable segment

reporting currency

reporting date

reporting enterprise

reporting on a net basis reporting period

reporting practice

repricing date

repurchase agreement

resale price method reschedule payments

research

research and development cost research phase

residual valuation

residual value

resource embodying economic benefits

restatement

restructure of the group

restructuring

result of operation

results of operating activities

retail method

retained earnings

retention

retirement

retirement benefit

retirement benefit costs

retirement benefit plan

retrospective application

return of investment

return on capital

return on investment

return on plan assets(of an employee benefit plan) return on turnover

revaluation

revaluation surplus

revalued amount of an asset

revenue

reversal

reverse acquisition

reverse purchase agreement

reverse share split

reverse stock split

reversed

review

reward

rewards associated with a leased asset

right issue

risk diversification

risk exposure

risk pooling

risks associated with a leased asset

royalty

sale and leaseback transaction

sales

sales revenue

secondary segment reporting format

secured liabilities

securitisation

securitized assets

segment

segment accounting pilices

segment assets

segment discloure

segment expense

segment liability

segment reporting

segment result

segment revenue

segmental

selling costs

selling price

selling segment

sensitivity

separability

separate acquisition

separate financial statement

set-off

settlement value

share

share capital

share option

share option plan

share premium

share split

share warrant

shareholder's equity

shareholder's interests

short seller

short-term employee benefits

sick pay

significant influence

significant transaction

sinking fund arrangement

site labor cost

site supervision

social security arrangement

social security contribution

solvency

special participation right

spin-off

spot rate

staff cost

stages of vertically integranted operations stamp duty

standard cost method

standard letters of credit

standing interpretation committee

start-up cost

state (employee benefit ) plan

stated interest rate

stated value

statement of accounting policy

statement of changes in equity

stock dividend

stock option

stock purchase plan

stock aplit

straight-line method

strategic investment

sublease

subsequent change

subsequent cost

subsequent expenditure

subsequent measurement

subsidiaries

substance over form

subvention

sucessive share purchases

sum-of-the-units method

supervisory non-management directors

surety

surplus

surplus fund

swap

swap contract

synergy

synthetic instrument

systematic method

tangible assets

tax assets

tax base

tax benefit

tax liability

tax loss

tax loss for carry back

tax loss for carry forward

tax payable

tax planning opportunities

taxable entity

taxable income

taxable profit

taxable temporary difference

taxation

taxes on income

temporary investment term

term

termination

terminationg benefits

termination indemnities

threshold

timeliness

time-weighted factor

timing differences

title to assets

top-down test

total carrying amount

total return swap

trade and other payables

trade and other receivables

trade discount

trade discount and rebate

trade investment

trade liabilities

trademark

transaction costs (financial instruments) transanction in foreign currency

transfer

transfer price

transitional liability ( defined benefit plans) transitional provision

treasury shares

true and fair view

trust activities

trust fund

trustees

ultimate redemption value

underlying

underlying financial instrument

underlying primary financial instrument understandability

unearned finance income

unguaranteed residual value

unit of production method

uniting of interests

unquotes

unrealized gain

unrealized loss

unrealized profit

unused tax credit

unusual item

upstream activites

upstream product

upstream transactions

useful life

vacation pay

valid expectation

valuation

variable production overheads

venturer

vested employee benefits

voting right

warrant

warranty

warranty costs

warranty provisions

weighted average cost formulas

weighted average cost method

welfare plan

wholly-owned subsidiary

withholding tax

work in progress

work performed by the enterprises and capitalised working capital

write back

write down

write off

write-down investories on an item by item basis writer

yield

企业集团

加速股利

会计假设

会计估计

会计处理,会计核算

会计收益

会计期间

会计政策

会计利润

会计处理

应计

权责发生制,应计制

应计雇员费用

应计负债

累计摊销额

累计汇兑差额

累计损益

累计带薪缺勤

被购方

购买方

购买,收买,购并

购买费用

活跃市场

实际汇率

精算假设

精算损益

承诺福利的精算现值

承诺退休福利的精算现值精算报告

精算技术

精算估价

精算师

追加的,额外的

额外对价

行政费用

预收款,预付款

加总,汇总,总计

加总价值

分配,分摊

备抵,折让

允许选用的处理方法

摊销

摊销方法

摊销期

摊余成本

金额

可收回金额,可补偿金额辅助费用

年度报告,年报

预期未来交易

反稀释

分配,分拨

正常交易,公平交易

要价

评价,评估

资产

产权转让

联营企业

归属于

批准报出

可供出售的

平均账面金额

平均汇率

收益与成本的平衡

资产负债表负债法

银行透支

基本每股收益

期初

基准处理方法

受益方

最佳估计

投标保函

出价

票据

约束性销售协议

董事会

奖金,红利

红股

奖金计划

借款协议

借款费用

自下而上测试

分支机构

经纪人佣金,经纪人业务

企业合并

购买式企业合并

业务分部

回购

采购分部

看涨期权,买入期权

可赎回的

可赎回债券

(利率)上限

资本

资本法

资本资产定价模型

资本承诺

资本投入

资本利得

资本保全

资本交易

资本化

资本化发行

资本化比率

结转后期

未利用的税款抵扣结转后期

未利用的可抵扣(应税利润额的)亏损结转后期账面金额

可抵扣(应税利润额的)亏损抵前

现金

收付实现制

现金等价物

现金流量

现金流量风险

现金流量表

现金产出单元

银行存款

现金流入

库存现金

现金流出

存单

会计政策变更

财务状况变动

借记,计入

首席执行官,行政总裁,总经理

资产类别

归类,分类

清算所

期末汇率

并股

合并

合并实体

合并经营成果

合并和分立的建造合同

参与合并的企业

佣金

承诺

承诺费,承约费

商品合同

商品期货合同

以商品为基础的合同

普通股

可比性

不加控制的可比价格法

比较期间

带薪缺勤

补偿,报酬

复合金融工具

计算机软件

信用风险集中

对价

一致性

合并资产负债表

合并财务报表

合并集团

合并收益表

合并

并股

合并程序

固定回报率

建造合同

施工间接费用

推定义务

易耗品

或有事项

或有资产

或有承诺

或有利得

或有负债

或有损失

或有租金

或有可发行股

合同,合约

承包商

合同义务

合同条款

合同权利

注资,出资

出资,提存金

控制

惯例

转换期权

转换权

转换

可转换

可转换债券

版权

总部资产

区间

成本

成本法

购买成本,收买成本,购并成本

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