ifrs_重要会计词语英汉对照(doc77页)x

更新时间:2023-05-22 16:04:11 阅读：评论：0

「重要会计用语中英对照」

（配合2016年版国际财务报导准则修订）

标记英文夫の目の前で犯されて

Item	Term in English	Term in Chine
1	[Amount] recoverable	可回收(金额)
2	‘Corridor’	「缓冲区」
3 geeky	‘Cost of sales’ method	「销货成本」法
4	Acceptable under IFRSs	国际财务报导准则可接受
5	Accountability of management	管理阶层之课责性
6	Accounting infun	会计
7	Accounting and Reporting by Retirement Benefit Plans	退休福利计划之会计与报导
8	Accounting estimate	会计估计
9	Accounting for Government Grants and Disclosure of Government Assistance	政府补助之会计及政府辅助之揭露
10	accounting for inventories	存货会计
11	Accounting for Investments in Associates	投资关联企业之会计
12	Accounting income	会计收益
13	Accounting model	会计模式
14	Accounting period	会计期间
15	Accounting Policies, Changes in Accounting Estimates and Errors	会计政策、会计估计变动及错误
16	Accounting policy	会计政策
17	Accounting principle	会计原则
18	Accounting profit	会计利润
19	Accounting record	会计纪录
20	Accounting treatment	会计处理
21	Accounts receivable	应收帐款
22	Accrual basis	应计基础
23	Accrual basis of accounting	应计基础会计
24	Accrued liabilities	应计负债
25	Accumulated (amortisation, interest, profit or loss)	累计(摊销、利息、损益)
26	Accumulated profit or loss	累计损益
27	Accumulating compensated abnces	累积带薪假
28	Achieve comparability	达成可比性/达成…可比性
29	acquired entity	(被)收购(之)个体

受害者英文

steamed buns

Item	Term in English	Term in Chine
30	acquired goodwill	收购(之)商誉
31	acquired in a business combination	企业合并所取得
32	Acquiree	被收购者
33	Acquirer	收购者/取得者
34	Acquisition	收购/ 取得
35	acquisition date	收购日/取得日
36	Active market	活络市场
37	active u	积极使用
38	actively marketed	积极营销
39	Actuarial assumptions	精算假设
40	Actuarial gains and loss	精算损益
41	Actuarial prent value of promid retirement benefits	已承诺退休福利之精算现值
42	Actuarial valuation	精算评价
43	Actuarial valuation method	精算评价方法
44	Additional comparative information	额外比较信息
45	Additional consideration	额外对价
46	additional disclosure	额外揭露
47	Adjust for consolidation procedures	合并程序之调整
48	Adjusted weighted-average shares	调整后加权平均股数
49	adjustment	调整
50	Administrative expens	管理费用
51	Admission fees	入场费
52	Advance	预付款/垫款/预收款
53	adver economic conquences	不利之经济后果
54	adver event	不利事件
55	After-tax amount	税后金额
56	Agency	代理机构/机构
57	typicalAggregate	汇总/ 汇总数
58	Aggregation	汇总/集合
59	Agreement date	协议日
60	hotstudsAgricultural activity	农业活动
61	Agricultural produce	农业产品
62	Agriculture	农业
63	Allocation	分摊
64	Allowance	备抵

Item	Term in English	Term in Chine
65	allowance account	备抵账户
66	Allowed alternative treatment	允许之替代处理
67	American share option	美式股票选择权
68	Amortisation	摊销
69	Amortisation method	摊销方法
70	Amortisation period	摊销期间
71	Amortid cost	摊销后成本
72	Amortid cost of a financial ast or financial liability	金融资产或金融负债之摊销后成本
73	amount of inventories	存货金额
74	amount payable	应付金额/ 给付金额
75	Amount per share	每股金额
76	Analysis	分析
77	Annual leave	年休假
78	Annual periods	年度期间
79	annuitant	年金受益人
80	annuitisation	每年定期给付
81	annuity	年金
82	Antidilution	反稀释
83	Antidilutive	反稀释
84	Appendix	附录
gongkaike 85	Application of Requirements	规定之应用
86	application supplement	应用补充
87	appraisal	估价
88	Arm’s length transaction	公平交易
89	Asking price	卖方报价/ 卖价
90	Asss	评估/评量
91	Ast	资产
92 ordinary miracle	ast exchange transactions	资产交换交易
93	Asts acquired	取得之资产
94	Asts held by a long-term employee benefit fund	长期员工福利基金持有之资产
95	asts retired from active u	不再积极使用之资产
96	Associate	关联企业
97	Audit report	查核报告
98	Authori [financial statements for issue]	通过(发布财务报表)

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标签：会计资产精算摊销报导退休福利农业

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