会计中英文词汇对照（2018新准则）

会计中英文词汇对照（2018新准则）基本词汇库存现金Cashonhand银行存款Bankdeposit应收账款Accountsreceivable预收账款Advancefromcustomers应收利息Interestreceivable应收股利Dividendreceivable应收票据Notesreceivable其他应收款Otherreceivables坏账准备Baddebtprovision存货Inventory存货跌价准备Provisionfordeclineinvalueofinventories合同资产Contractasset固定资产Fixedassets固定资产减值准备Provisionforimpairmentoffixedassets在建工程Constructioninprogress累计折旧Accumulateddepreciation固定资产清理Disposaloffixedassets投资性房地产Investmentproperty债权投资Debtinvestment其他债权投资Otherdebtinvestment交易性金融资产Held-for-tradingfinancialassets其他权益工具投资Otherequityinstrumentinvestment长期股权投资Long-termequityinvestment长期应收款Long-termreceivable递延所得税资产Deferredtaxassets持有待售资产/处置组Assets(ordisposalgroups)heldforsale应付账款Accountspayable预付账款Prepaidaccounts应付职工薪酬Employeecompensationpayable应付利息Interestpayable应交税费Taxespayable其他应付款Otherpayables合同负债Contractliability短期借款Short-termloans长期借款Long-termloans应付债券Bondpayable可转换公司债券Convertiblebond长期应付款Long-termpayable递延所得税负债Deferredtaxliabilities实收资本Paid-incapital股本Sharecapital股份期权Shareoptions股本/资本溢价Share/Capitalpremium资本公积Capitalreserve其他资本公积Othercapitalreserve盈余公积Surplusreserve其他综合收益Othercomprehensiveincome营业收入Revenue营业成本Costofgoodssold税金及附加Taxesandsurcharges营业利润Operatingprofit财务费用Financialexpenses销售费用Sellingexpenses管理费用Generalandadministrativeexpenses其他收益Otherincome营业外收入Non-operatingincome营业外支出Non-operatingexpenses所得税费用Incometax净利润Netprofit利润分配Profitappropriation法定盈余公积Statutorysurplusreserve任意盈余公积Discretionarysurplusreserve未分配利润Undistributedprofit基本每股收益Basicearningspershare稀释每股收益Dilutedearningspershare预计负债Estimatedliabilities或有负债Contingentliabilities经营租赁Operatinglease融资租赁Financinglease承租人Lessee出租人Lessor租赁收入Rentalincome未实现融资收益Unrealizedfinancingincome未确认融资费用Unsettledfinancingexpenses记账本位币Functionalcurrency会计估计Accountingestimates会计差错更正Correctionofaccountingerrors货币计量Currencymeasurement调整事项Adjustingevents非调整事项Non-adjustingevents追溯调整Retrospectiveadjustments年初余额Balanceatthebeginningofyear年末余额Balanceattheyearend持续经营Goingconcern终止经营discontinuedoperations资本化Capitalization/Capitalized债务重组Debtrestructuring披露Disclosure分部报告Segmentreporting关联交易Relatedpartytransactions计税基础Taxbasis暂时性差异Temporarydifferences递延收益Deferredincome资产减值ImpairmentofAssets当企业资产的可收回金额低于其账面价值时，即表明资产发生了减值，企业应当确认资产减值损失，并把资产的账面价值减记至可收回金额。Anassetmaybeimpairedwhenitsrecoverableamountislowerthanitscarryingamount.Anentityshouldrecognizeanimpairmentlossanddecreasethecarryingamountoftheassetstoitsrecoverableamount.企业在资产负债表日应当判断资产是否存在可能发生减值的迹象。Onthebalancesheetdate,anentityisrequiredtoassesswhetherthereisanyindicationthatanassetmaybeimpaired.因企业合并所形成的商誉和使用寿命不确定的无形资产，无论是否存在减值迹象，每年都应当进行减值测试。Impairmenttestisrequiredannuallywhetherornotthereisanyindicationthatitmaybeimpaired:goodwillacquiredinabusinesscombination,andanintangibleassetwithanindefiniteusefullife.资产可收回金额的估计，应当根据其公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。Therecoverableamountofanassetisdeterminedasthehigherofanasset'sfairvaluelesscostsofdisposalandthepresentvalueofthefuturecashflowsexpectedtobederivedfromanasset.有迹象表明一项资产可能发生减值的，企业应当以单项资产为基础估计其可收回金额。企业难以对单项资产的可收回金额进行估计的，应当以该资产所属的资产组为基础确定资产组的可收回金额。Ifthereisanindicationthatanassetmaybeimpaired,anentityshoulddeterminetherecoverableamountfortheindividualasset.Ifitisnotpossibletodeterminetherecoverableamountfortheindividualasset,thendeterminerecoverableamountfortheasset'scash-generatingunit.收入确认五步法Five-StepRevenueRecognitionModel1.识别与客户订立的合同Identifythecontract(s)withacustomer企业与客户之间的合同需同时满足下列条件：Acontractwithacustomershouldmeetallthefollowingconditions:合同各方已批准该合同并承诺将履行各自义务；thecontracthasbeenapprovedbythepartiestothecontract;该合同明确了合同各方与所转让的商品（或提供的服务）相关的权利和义务；eachparty’srightsinrelationtothegoodsorservicestobetransferredcanbeidentified;该合同有明确的与所转让的商品（或提供的服务）相关的支付条款；thepaymenttermsforthegoodsorservicestobetransferredcanbeidentified;该合同具有商业实质；thecontracthascommercialsubstance;and企业因向客户转让商品而有权取得的对价很可能收回。itisprobablethattheconsiderationtowhichtheentityisentitledtoinexchangeforthegoodsorserviceswillbecollected.2.识别合同中的单项履约义务Identifytheperformanceobligationsinthecontract一项可明确区分的商品或服务；或一系列实质相同且转让模式相同的、可明确区分商品或服务。Agoodorservice(orbundleofgoodsorservices)thatisdistinct;oraseriesofdistinctgoodsorservicesthataresubstantiallythesameandthathavethesamepatternoftransfertothecustomer.3.确定交易价格Determinethetransactionprice包含可变对价的交易价格，应当不超过在相关不确定性消除时，累计已确认的收入极可能不会发生重大转回的金额。Variableconsiderationisonlyincludedinthetransactionpriceif,andtotheextentthat,itishighlyprobablethatitsinclusionwillnotresultinasignificantrevenuereversalinthefuturewhentheuncertaintyhasbeensubsequentlyresolved.4.将交易价格分摊至各单项履约义务Allocatethetransactionpricetotheperformanceobligationsinthecontract当合同中包含多项履约义务时，企业应当按照各单项履约义务所承诺商品的单独售价的相对比例，将交易价格分摊至各单项履约义务。Whereacontracthasmultipleperformanceobligations,anentitywillallocatethetransactionpricetotheperformanceobligationsinthecontractbyreferencetotheirrelativestandalonesellingprices.5.履行各单项履约义务时确认收入Recognizerevenuewhen(oras)theentitysatisfiesaperformanceobligation满足下列条件之一的，属于在某一时段内履行的履约义务：Anentityrecognizesrevenueovertimeifoneofthefollowingcriteriaismet:客户在企业履约的同时即取得并消耗企业履约所带来的经济利益；thecustomersimultaneouslyreceivesandconsumesallofthebenefitsprovidedbytheentityastheentityperforms;客户能够控制企业履约过程中在建的商品；theentity’sperformancecreatesorenhancesanassetthatthecustomercontrolsastheassetiscreated;or企业履约过程中所产出的商品具有不可替代用途，且该企业在整个合同期间内有权就累计至今已完成的履约部分收取款项。theentity’sperformancedoesnotcreateanassetwithanalternativeusetotheentityandtheentityhasanenforceablerighttopaymentforperformancecompletedtodate.金融工具FinancialInstruments1.金融资产FinancialAssets企业应当根据其管理金融资产的业务模式和金融资产的合同现金流量特征，对金融资产进行合理的分类。Whenanentityfirstrecognizesafinancialasset,itclassifiesitbasedontheentity’sbusinessmodelformanagingtheassetandtheasset’scontractualcashflowcharacteristics.以摊余成本计量的金融资产-金融资产同时符合下列条件的，应当分类为以摊余成本计量的金融资产：企业管理该金融资产的业务模式是以收取合同现金流量为目标;该金融资产的合同条款规定，在特定日期产生的现金流量，仅为对本金和以未偿付本金金额为基础的利息的支付。Amortizedcost-afinancialassetismeasuredatamortizedcostifbothofthefollowingconditionsaremet:theassetisheldwithinabusinessmodelwhoseobjectiveistoholdassetsinordertocollectcontractualcashflows;andthecontractualtermsofthefinancialassetgiveriseonspecifieddatestocashflowsthataresolelypaymentsofprincipalandinterestontheprincipalamountoutstanding.以公允价值计量且其变动计入其他综合收益的金融资产-企业管理该金融资产的业务模式既以收取合同现金流量为目标又以出售该金融资产为目标的，应当分类为“以公允价值计量且其变动计入其他综合收益”的金融资产。Fairvaluethroughothercomprehensiveincome-financialassetsareclassifiedandmeasuredatfairvaluethroughothercomprehensiveincomeiftheyareheldinabusinessmodelwhoseobjectiveisachievedbybothcollectingcontractualcashflowsandsellingfinancialassets.以公允价值计量且其变动计入当期损益的金融资产–不属于上述两类业务模式之外的金融资产，应当将其分类为“以公允价值计量且其变动计入当期损益的金融资产”。Fairvaluethroughprofitorloss-anyfinancialassetsthatarenotheldinoneofthetwobusinessmodelsmentionedaremeasuredatfairvaluethroughprofitorloss.2.减值Impairment如果该金融工具的信用风险自初始确认后已显著增加，企业应当按照相当于该金融工具整个存续期内预期信用损失的金额计量其损失准备。Thelossallowanceforfinancialinstrumentsismeasuredatanamountequaltolifetimeexpectedcreditlossesifthecreditriskofthatfinancialinstrumenthasincreasedsignificantlysinceinitialrecognition.如果该金融工具的信用风险自初始确认后并未显著增加，企业应当按照相当于该金融工具未来12个月内预期信用损失的金额计量其损失准备。Thelossallowanceforfinancialinstrumentsismeasuredatanamountequaltothe12-monthexpectedcreditlossesifthecreditriskofthatfinancialinstrumenthasnotincreasedsignificantlysinceinitialrecognition.3.金融资产转移TransferofFinancialAssets如果已将金融资产所有权上几乎所有的风险和报酬转移的，应当终止确认该金融资产。企业保留了金融资产所有权上几乎所有风险和报酬，不应当终止确认相关金融资产。Ifsubstantiallyalltherisksandrewardshavebeentransferred,theassetisderecognized.Ifsubstantiallyalltherisksandrewardshavebeenretained,derecognitionoftheassetisprecluded.企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的，企业应当判断是否保留了对金融资产的控制。企业未保留对该金融资产控制的，应当终止确认该金融资产；企业保留了对该金融资产控制的，应当按照其继续涉入被转移金融资产的程度继续确认有关金融资产。Iftheentityhasneitherretainednortransferredsubstantiallyalloftherisksandrewardsoftheasset,thentheentitymustassesswhetherithasretainedcontroloftheassetornot.Iftheentitydoesnotcontroltheassetthentheassetisderecognized;iftheentityhasretainedcontroloftheasset,thentheentitycontinuestorecognizetheassettotheextenttowhichithasacontinuinginvolvementintheasset.4.套期会计HedgeAccounting公允价值套期Fairvaluehedge现金流量套期Cashflowhedge境外经营净投资套期Hedgeofanetinvestmentinaforeignoperation同时满足下列条件的套期关系，才能运用套期会计方法进行处理：Ahedgingrelationshipqualifiesforhedgeaccountingonlyifallofthefollowingcriteriaaremet:套期关系仅由符合条件的套期工具和被套期项目组成。Thehedgingrelationshipconsistsonlyofeligiblehedginginstrumentsandeligiblehedgeditems.在套期开始时，企业正式指定了套期工具和被套期项目，并准备了关于套期关系和企业从事套期的风险管理策略和风险管理目标的书面文件。Attheinceptionofthehedgingrelationshipthereisformaldesignationanddocumentationofthehedgingrelationshipandtheentity’sriskmanagementobjectiveandstrategyforundertakingthehedge.套期关系符合套期有效性要求。Thehedgingrelationshipmeetsallofthehedgeeffectivenessrequirements.长期股权投资Long-termEquityInvestments(1)成本法CostMethod投资企业能够对被投资单位实施控制的长期股权投资应当采用成本法核算。Aninvestorshouldusethecostmethodofaccountingiftheinvestorcontrolstheinvestee.采用成本法核算的长期股权投资应当按照初始投资成本计价。追加或收回投资应当调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润，确认为当期投资收益。Along-termequityinvestmentshallberecordedatitsinitialinvestmentcostbyapplyingthecostmethod.Thecostofthelong-termequityinvestmentshallbeadjustedtoreflectadditionalinvestmentsordivestments.Thedividendsorprofitsdeclaredtodistributebytheinvesteeshallberecognizedasthecurrentperiodinvestmentincome.(2)权益法EquityMethod投资企业对被投资单位具有共同控制或重大影响的长期股权投资，应当采用权益法核算。Aninvestorshouldusetheequitymethodofaccountingiftheinvestorhassignificantinfluenceorjointcontrolovertheinvestee.长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的，不调整长期股权投资的初始投资成本；长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的，其差额应当计入当期损益，同时调整增加长期股权投资的账面价值。Iftheinitialinvestmentcostofalong-termequityinvestmentismorethantheinvestor'sshareofthefairvalueofthenetidentifiableassetsoftheinvestee,theinitialinvestmentcostofthelong-termequityinvestmentmaynotbeadjusted.Iftheinitialcostofalong-termequityinvestmentislessthantheinvestor'sshareofthefairvalueofthenetidentifiableassetsoftheinvestee,thedifferenceshallbeadjustedtothecurrentperiodprofitorlossandthecarryingamountofthelong-termequityinvestmentshallbeadjustedsimultaneously.投资企业取得长期股权投资后，应当按照应享有或应分担的被投资单位实现的净损益的份额，确认投资损益并调整长期股权投资的账面价值。投资企业按照被投资单位宣告分派的利润或现金股利计算应分得的部分，相应减少长期股权投资的账面价值。Afteracquisitionoftheinvestment,aninvestorshall,recognizetheinvestmentincomeandadjustthecarryingamountofthelong-termequityinvestmenttoreflecttheinvestor'sshareofthenetprofitorlossoftheinvestee.Theinvestorshall,reducethecarryingamountofthelong-termequityinvestmenttoreflecttheinvestor'sshareofdistributionsorcashdividendsreceivedfromtheinvestee.(3)处置Disposal处置长期股权投资，其账面价值与实际取得价款的差额，应当计入当期损益。采用权益法核算的长期股权投资，因被投资单位除净损益外所有者权益的其他变动而计入所有者权益的，处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损益。Ifaninvestordisposesalong-termequityinvestment,itrecognizesincurrentperiodprofitorlossthedifferencebetweenitscarryingamountandtheactualpurchaseprice.Anychangesotherthannetprofitorlossintheinvestee'sequity,shallberecognizedinthecurrentperiodprofitorlossonthebasisofinvestor'sinterestwhendisposingofalong-termequityinvestment.相关活动Relevantactivities重大影响Significantinfluence联营企业Associate合营安排Jointarrangement共同控制Jointcontrol共同经营Jointoperation合营企业Jointventure企业合并Businesscombination同一控制下的企业合并Businesscombinationundersamecontrol合并方Combiningparty被合并方Combinedparty合并日Combiningdate非同一控制下的企业合并Businesscombinationnotundersamecontrol购买方Acquirer被购买方Acquiree购买日Acquisitiondate被购买方可辨认净资产公允价值Fairvalueoftheacquiree’sidentifiablenetassets投资性主体Investmententity少数股东权益Non-controllinginterests通过多次交易分步实现的企业合并Businesscombinationachievedinstages(stepacquisitions)顺流和逆流交易未实现损益Unrealizedprofitsandlossesresultingfromupstreamanddownstreamtransactions或有对价Contingentconsideration合并财务报表Consolidatedfinancialstatements集团内部交易Intra-grouptransaction企业合并BusinessCombinations(1)控制Control如果投资方具有以下所有要素，则投资者能够控制被投资方Aninvestorcontrolsaninvesteeifandonlyiftheinvestorhasallofthefollowingelements:拥有对被投资方的权力；powerovertheinvestee;通过参与被投资方的相关活动而享有可变回报；exposure,orrights,tovariablereturnsfromitsinvolvementwiththeinvestee;有能力运用对被投资方的权力影响其回报金额。theabilitytouseitspowerovertheinvesteetoaffecttheamountoftheinvestor'sreturns.(2)同一控制下企业合并BusinessCombinationsundertheSameControl合并方在企业合并中取得的资产和负债，应当按照合并日在被合并方的账面价值计量。合并方取得的净资产账面价值的份额与支付的合并对价账面价值（或发行股份面值总额）的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。Theassetsandliabilitiesthatthecombiningpartyobtainsinabusinesscombinationshallbemeasuredonthebasisoftheircarryingamountinthecombinedpartyonthecombiningdate.Asforthebalancebetweenthecarryingamountofthenetassetsobtainedbythecombiningpartyandthecarryingamountoftheconsiderationpaidbyit（orthetotalparvalueofthesharesissued）,thecapitalreserveshallbeadjusted.Ifthecapitalreserveisnotsufficienttobeoffset,theretainedearningsshallbeadjusted.同一控制下的企业合并中，被合并方采用的会计政策与合并方不一致的，合并方在合并日应当按照本企业会计政策对被合并方的财务报表相关项目进行调整。Where,duringabusinesscombinationundersamecontrol,theaccountingpolicyadoptedbythecombinedpartyisdifferentfromthatadoptedbythecombiningparty,thecombiningpartyshall,accordingtoaccountingpolicyitadopts,adjusttherelevantitemsinthefinancialstatementsofthecombinedparty.合并方为进行企业合并发生的各项相关费用，包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等，应当于发生时计入当期损益。Therelatedcostforthebusinesscombinationofthecombiningparty,includingtheexpensesforaudit,valuationandlegalservices,shallberecordedintothecurrentperiodprofitorloss.为企业合并发行的债券或承担其他债务支付的手续费、佣金等，应当计入所发行债券及其他债务的初始计量金额。企业合并中发行权益性证券发生的手续费、佣金等费用，应当抵减权益性证券溢价收入，溢价收入不足冲减的，冲减留存收益。Thehandlingfees,commissionsandotherexpensesforissuingthebondsorassumingotherliabilitiesforabusinesscombinationshallberecordedintotheamountofinitialmeasurementofthebondsorotherdebts.