会计中英文词汇对照(2018新准则)

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2024年1月22日发(作者：)

基本词汇

库存现金 Cash on hand

银行存款 Bank deposit

应收账款 Accounts receivable

预收账款 Advance from customers

应收利息 Interest receivable

应收股利 Dividend receivable

应收票据 Notes receivable

其他应收款 Other receivables

坏账准备 Bad debt provision

存货 Inventory

存货跌价准备 Provision for decline in value of

inventories

合同资产Contract asset

固定资产 Fixed assets

固定资产减值准备 Provision for impairment of

fixed assets

在建工程 Construction in progress

累计折旧 Accumulated depreciation

固定资产清理 Disposal of fixed assets

投资性房地产Investment property

债权投资 Debt investment

其他债权投资 Other debt investment

交易性金融资产 Held-for-trading financial assets

其他权益工具投资 Other equity instrument

investment

长期股权投资 Long-term equity investment

长期应收款 Long-term receivable

递延所得税资产 Deferred tax assets

持有待售资产/处置组Assets (or disposal groups)

held for sale

应付账款 Accounts payable

预付账款 Prepaid accounts

应付职工薪酬 Employee compensation payable

应付利息 Interest payable

应交税费 Taxes payable

其他应付款 Other payables

合同负债 Contract liability

短期借款 Short-term loans

长期借款 Long-term loans

应付债券 Bond payable

可转换公司债券 Convertible bond

长期应付款 Long-term payable

递延所得税负债 Deferred tax liabilities

实收资本 Paid-in capital

股本 Share capital

股份期权 Share options

股本/资本溢价 Share/Capital premium

资本公积 Capital reserve

其他资本公积 Other capital reserve

盈余公积 Surplus reserve

其他综合收益 Other comprehensive income

营业收入 Revenue

营业成本 Cost of goods sold

税金及附加 Taxes and surcharges

营业利润 Operating profit

财务费用 Financial expenses

销售费用 Selling expenses

管理费用 General and administrative expenses

其他收益Other income

营业外收入 Non-operating income

营业外支出 Non-operating expenses

所得税费用 Income tax

净利润 Net profit

利润分配 Profit appropriation

法定盈余公积 Statutory surplus reserve

任意盈余公积 Discretionary surplus reserve

未分配利润 Undistributed profit

基本每股收益 Basic earnings per share

稀释每股收益 Diluted earnings per share

预计负债 Estimated liabilities

或有负债Contingent liabilities

经营租赁 Operating lease

融资租赁 Financing lease

承租人 Lessee

出租人 Lessor

租赁收入 Rental income

未实现融资收益 Unrealized financing income

未确认融资费用 Unsettled financing expenses

记账本位币 Functional currency

会计估计 Accounting estimates

会计差错更正 Correction of accounting errors

货币计量 Currency measurement

调整事项 Adjusting events

非调整事项 Non-adjusting events

追溯调整 Retrospective adjustments

年初余额 Balance at the beginning of year

年末余额 Balance at the year end

持续经营 Going concern

终止经营discontinued operations

资本化 Capitalization/Capitalized

债务重组 Debt restructuring

披露 Disclosure

分部报告 Segment reporting

关联交易 Related party transactions

计税基础 Tax basis

暂时性差异 Temporary differences

递延收益 Deferred income

资产减值 Impairment of Assets

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。

An asset may be impaired when its recoverable amount is lower than its carrying amount. An entity should

recognize an impairment loss and decrease the carrying amount of the assets to its recoverable amount.

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。

On the balance sheet date, an entity is required to assess whether there is any indication that an asset

may be impaired.

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。

Impairment test is required annually whether or not there is any indication that it may be impaired: goodwill

acquired in a business combination, and an intangible asset with an indefinite useful life.

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。

The recoverable amount of an asset is determined as the higher of an asset's fair value less costs of

disposal and the present value of the future cash flows expected to be derived from an asset.

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。

If there is an indication that an asset may be impaired, an entity should determine the recoverable amount

for the individual asset. If it is not possible to determine the recoverable amount for the individual asset,

then determine recoverable amount for the asset's cash-generating unit.

收入确认五步法Five-Step Revenue Recognition Model

1. 识别与客户订立的合同Identify the contract(s) with a customer

企业与客户之间的合同需同时满足下列条件：

A contract with a customer should meet all the following conditions:

合同各方已批准该合同并承诺将履行各自义务；

the contract has been approved by the parties to the contract;

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；

each party’s rights in relation to the goods or services to be transferred can be identified;

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；

the payment terms for the goods or services to be transferred can be identified;

该合同具有商业实质；

the contract has commercial substance; and

企业因向客户转让商品而有权取得的对价很可能收回。

it is probable that the consideration to which the entity is entitled to in exchange for the goods or services

will be collected.

2. 识别合同中的单项履约义务 Identify the performance obligations in the contract

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。

A good or service (or bundle of goods or services) that is distinct; or a series of distinct goods or services

that are substantially the same and that have the same pattern of transfer to the customer.

3. 确定交易价格Determine the transaction price

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。

Variable consideration is only included in the transaction price if, and to the extent that, it is highly probable

that its inclusion will not result in a significant revenue reversal in the future when the uncertainty has been

subsequently resolved.

4. 将交易价格分摊至各单项履约义务Allocate the transaction price to the performance obligations in

the contract

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。

Where a contract has multiple performance obligations, an entity will allocate the transaction price to the

performance obligations in the contract by reference to their relative standalone selling prices.

5. 履行各单项履约义务时确认收入Recognize revenue when (or as) the entity satisfies a performance

obligation

满足下列条件之一的，属于在某一时段内履行的履约义务：

An entity recognizes revenue over time if one of the following criteria is met:

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；

the customer simultaneously receives and consumes all of the benefits provided by the entity as the entity

performs;

客户能够控制企业履约过程中在建的商品；

the entity’s performance creates or enhances an asset that the customer controls as the asset is created;

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。

the entity’s performance does not create an asset with an alternative use to the entity and the entity has

an enforceable right to payment for performance completed to date.

金融工具Financial Instruments

1. 金融资产Financial Assets

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。When an entity first recognizes a financial asset, it classifies it based on the entity’s business model for

managing the asset and the asset’s contractual cash flow characteristics.

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。

Amortized cost - a financial asset is measured at amortized cost if both of the following conditions are

met: the asset is held within a business model whose objective is to hold assets in order to collect

contractual cash flows; and the contractual terms of the financial asset give rise on specified dates to cash

flows that are solely payments of principal and interest on the principal amount outstanding.

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。

Fair value through other comprehensive income - financial assets are classified and measured at fair

value through other comprehensive income if they are held in a business model whose objective is

achieved by both collecting contractual cash flows and selling financial assets.

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”。

Fair value through profit or loss - any financial assets that are not held in one of the two business models

mentioned are measured at fair value through profit or loss.

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。

The loss allowance for financial instruments is measured at an amount equal to lifetime expected credit

losses if the credit risk of that financial instrument has increased significantly since initial recognition.

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。

The loss allowance for financial instruments is measured at an amount equal to the 12-month expected

credit losses if the credit risk of that financial instrument has not increased significantly since initial

recognition.

3. 金融资产转移Transfer of Financial Assets

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。

If substantially all the risks and rewards have been transferred, the asset is derecognized. If substantially

all the risks and rewards have been retained, derecognition of the asset is precluded.

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。

If the entity has neither retained nor transferred substantially all of the risks and rewards of the asset, then

the entity must assess whether it has retained control of the asset or not. If the entity does not control the

asset then the asset is derecognized; if the entity has retained control of the asset, then the entity

continues to recognize the asset to the extent to which it has a continuing involvement in the asset.

4. 套期会计Hedge Accounting

公允价值套期Fair value hedge

现金流量套期Cash flow hedge

境外经营净投资套期Hedge of a net investment in a foreign operation

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：

A hedging relationship qualifies for hedge accounting only if all of the following criteria are met:

套期关系仅由符合条件的套期工具和被套期项目组成。

The hedging relationship consists only of eligible hedging instruments and eligible hedged items.

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。

At the inception of the hedging relationship there is formal designation and documentation of the hedging

relationship and the entity’s risk management objective and strategy for undertaking the hedge.

套期关系符合套期有效性要求。

The hedging relationship meets all of the hedge effectiveness requirements.

长期股权投资 Long-term Equity Investments

(1) 成本法 Cost Method

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。

An investor should use the cost method of accounting if the investor controls the investee.

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。

A long-term equity investment shall be recorded at its initial investment cost by applying the cost method.

The cost of the long-term equity investment shall be adjusted to reflect additional investments or

divestments. The dividends or profits declared to distribute by the investee shall be recognized as the

current period investment income.

(2) 权益法 Equity Method

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。

An investor should use the equity method of accounting if the investor has significant influence or joint

control over the investee.

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。

If the initial investment cost of a long-term equity investment is more than the investor's share of the fair

value of the net identifiable assets of the investee, the initial investment cost of the long-term equity

investment may not be adjusted. If the initial cost of a long-term equity investment is less than the

investor's share of the fair value of the net identifiable assets of the investee, the difference shall be

adjusted to the current period profit or loss and the carrying amount of the long-term equity investment

shall be adjusted simultaneously.

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。

After acquisition of the investment, an investor shall, recognize the investment income and adjust the

carrying amount of the long-term equity investment to reflect the investor's share of the net profit or loss

of the investee. The investor shall, reduce the carrying amount of the long-term equity investment to reflect

the investor's share of distributions or cash dividends received from the investee.

(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。

If an investor disposes a long-term equity investment, it recognizes in current period profit or loss the

difference between its carrying amount and the actual purchase price. Any changes other than net profit

or loss in the investee's equity, shall be recognized in the current period profit or loss on the basis of

investor's interest when disposing of a long-term equity investment.

相关活动Relevant activities

重大影响 Significant influence

联营企业Associate

合营安排Joint arrangement

共同控制Joint control

共同经营Joint operation

合营企业Joint venture

企业合并Business combination

同一控制下的企业合并Business combination under same control

合并方Combining party

被合并方Combined party

合并日Combining date

非同一控制下的企业合并Business combination not under same control

购买方Acquirer

被购买方Acquiree

购买日Acquisition date

被购买方可辨认净资产公允价值Fair value of the acquiree’s identifiable net assets

投资性主体Investment entity

少数股东权益Non-controlling interests

通过多次交易分步实现的企业合并Business combination achieved in stages (step acquisitions)

顺流和逆流交易未实现损益Unrealized profits and losses resulting from upstream and downstream

transactions

或有对价Contingent consideration

合并财务报表Consolidated financial statements

集团内部交易Intra-group transaction

企业合并 Business Combinations

(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

An investor controls an investee if and only if the investor has all of the following elements:

拥有对被投资方的权力；

power over the investee;

通过参与被投资方的相关活动而享有可变回报；

exposure, or rights, to variable returns from its involvement with the investee;

有能力运用对被投资方的权力影响其回报金额。

the ability to use its power over the investee to affect the amount of the investor's returns.

(2) 同一控制下企业合并Business Combinations under the Same Control

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。

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 capital reserve shall be

adjusted. If the capital reserve is not sufficient to be offset, the retained earnings shall be adjusted.

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, during a business combination under same control, the accounting policy adopted by the

combined party is different from that adopted by the combining party, the combining party shall, according

to accounting policy it adopts, adjust the relevant items in the financial statements of the combined party.

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。

The related cost for the business combination of the combining party, including the expenses for audit,

valuation and legal services, shall be recorded into the current period profit or loss.

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。

The handling fees, commissions and other expenses for issuing the bonds or assuming other liabilities for

a business combination shall be recorded into the amount of initial measurement of the bonds or other

debts. The handling fees, commissions and other expenses for the issuance of equity securities for the

business combination shall be credited against equity premium; if the equity premium is not sufficient, the

retained earnings shall be offset.

(3) 非同一控制下企业合并Business Combinations not under Same Control

非同一控制下的企业合并，合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或

承担的负债以及发行的权益性证券的公允价值。

The combination cost of a business combination not under same control shall be the sum of the

acquisition-date fair values of the assets transferred by the acquirer, the liabilities incurred by the acquirer,

and the equity securities issued by the acquirer.

购买方在购买日对作为企业合并对价付出的资产、发生或承担的负债应当按照公允价值计量，公允价值与其账面价值的差额，计入当期损益。

The acquirer shall, remeasure the transferred assets or liabilities to their fair values at the acquisition date

and recognize the difference between their fair values and carrying amounts in current period profit or

loss.

购买方为进行企业合并发生的审计费用、评估费用、法律服务费用等，应当于发生时计入当期损益。

The related cost for the business combination of the acquirer, including the expenses for audit, valuation

and legal services, shall be recorded into the current period profit or loss.

控股合并下，购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，体现为合并财务报表中的商誉。

The acquirer shall recognize the excess of the combination cost over the acquirer's interest in the fair

value of the identifiable net assets of the acquiree as goodwill in a business combination.

控股合并下，购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当计入合并当期损益。

The acquirer shall recognize the negative balance between combination cost and the acquirer's interest

in the fair value of the identifiable net assets of the acquiree as current period profit or loss in a business

combination.

本文标签： 企业应当投资合并金融资产