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