2012CPA综合阶段英语—会计

Accounting

01. Impairment of Assets 词汇 Sign：（名词）迹象，符号

No matter：不论怎样，无论，不管 Business reputation/ goodwill：商誉 Merger：（名词）合并，并购 Service life：使用寿命，使用期限 Subject to：受制于，受……管制 Impairment test：减值测试 Obviously：（副词）明显地 Drop：（动词）下降，终止 Obsolete：（形容词）废弃的，过时的 Damage：（动词）损害，毁坏 Substantial：（形容词）大量的，实质的，内容充实的 Situated：（形容词）位于……的 Adverse：（形容词）不利的，相反的 Ahead of：在……之前 Decline：（名词）下降，衰退 Economic performance：经济绩效 Net cash flow：净现金流 Cash outflow：现金流出 Original budget：原始预算 Book value：账面价值

Owner’s equity：所有者权益 Maintenance：维护

An enterprise shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment.

企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。

No matter whether there is any sign of possible assets impairment, the business reputation formed by the merger of enterprises and intangible assets with uncertain service lives shall be subject to impairment test every year.

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。

02. Share-based Payment 词汇

Equity settled：权益结算

Share based payment：股份支付 Grant：授予

Right may be exercised：通常表述为exercise the right，即“行权”的意思。 Capital reserve：资本公积 Accordingly：相应地

Vesting period：等待期或授予期

prescribed：规定的

Come to end：结束，达到结尾

Vested equity instrument：可行权权益工具 Specified：（形容词）规定的，详细说明的，制定的 Equity instrument：权益工具

The equity-settled share-based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees. 以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。 As to an equity-settled share-based payment in return for services of employees, if the right may be exercised immediately after the grant, the fair value of the equity instruments shall, on the date of the grant, be included in the relevant costs or expenses and the capital reserves shall be increased accordingly.

授予后立即可行权的换取职工服务的以权益结算的股份支付，应当在授予日按照权益工具的公允价值计入相关成本或费用，相应增加资本公积。

03. Business Combinations 词汇

Combining party：合并方 Carrying amount：账面价值 On the basis of：在……基础上 Combining date：合并日 Consideration：对价

Par value/ face value：面值 Retained earnings：留存收益 Adopt：采取，接受 Bond：债券

Handling fee：手续费 Initial：最初的，起初的 Security：证券 Credit：（名词）信贷，信用，信任，贷方，贷方余额 （动词）贷记；归因于，归功于 Surplus of equity security：权益性证券溢价 Transaction of exchange：交换交易 Acquisition date：购买日 Acquirer：购买方 Acquiree：被购买方

Business reputation/goodwill：商誉

The assets and liabilities that the combining party obtains in a business combination shall be measured on the basis of their carrying amount in the combined party on the combining date. As for the balance between the carrying amount of the net assets obtained by the combining party and the carrying amount of the consideration paid by it （or the total par value of the shares issued）, the additional paid-in capital shall be adjusted. If the additional paid-in capital is not sufficient to be offset, the retained earnings shall be adjusted.

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。

04. Financial Instrument 词汇 Deduct：（动词）减、扣除

Actual interest rate method/ effective interest rate method：实际利率法 Be connected with：与……有关 Foreign currency：外币 Conversion：（金融领域）兑换，转换 Cash dividend：现金股利 Investee：接受投资者

Distribution of dividend：发放股利

An enterprise shall make subsequent measurement on its marketable financial assets according to their fair values, and may not deduct the transaction expenses that may occur when it disposes of the said financial asset in the future.

交易性金融资产应当采用公允价值进行后续计量，且不扣除将来处置该金融资产时可能发生的交易费用。

05. Revenue 词汇

Recognize：确认

Risk and reward：风险和报酬 Transfer：转移，转让，转嫁

Retain：保持，保留，留存，记住 Effective control over：有效的控制

control over：意为“对……的控制”，control通常与介词over连用 Measure：（会计）计量

Economic benefit：经济利益 Flow into：流入 Flow out：流出

Incur：引发，产生，招致，蒙受

No revenue from selling goods may be recognized unless the following conditions are met simultaneously:

（1）The significant risks and rewards of ownership of the goods have been transferred to the buyer by the enterprise;

（2）The enterprise retains neither continuous management right that usually keeps relation with the ownership nor effective control over the sold goods;

（3）The relevant amount of revenue can be measured in a reliable way; （4）The relevant economic benefits may flow into the enterprise;

（5）The relevant costs incurred or to be incurred can be measured in a reliable way. 销售商品收入同时满足下列条件的，才能予以确认： （1）已将商品所有权上的主要风险和报酬转移给购货方;

（2）既没有保留通常与所有权相联系的继续管理权，也没有对已售出的商品实施有效

控制;

（3）收入的金额能够可靠地计量; （4）相关的经济利益很可能流入企业;

（5）相关的已发生或将发生的成本能够可靠地计量。

06. Long-term Equity Investments 词汇

Subsequent measurement：后续计量 Cost method：成本法 Offer：报价

Active market：买卖活跃的市场，大量交易的市场 Joint control：共同控制

Current executable warrant：当期可执行认股权证 Disinvestments：收回投资，撤资

The following long-term equity investments shall be measured by employing the cost method: （1）A long-term equity investment of an investing enterprise that is able to control the invested enterprise. （2）A long-term equity investment of the investing enterprise that does not do joint control or does not have significant influences on the invested entity, and has no offer in the active market and its fair value cannot be reliably measured. 下列长期股权投资应当采用成本法核算：

（一）投资企业能够对被投资单位实施控制的长期股权投资。 （二）投资企业对被投资单位不具有共同控制或重大影响，并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资。

本文来源：https://www.bwwdw.com/article/28ux.html