ifrs-重要会计词语英汉对照.docx

ifrs-重要会计词语英汉对照.docx「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)ItemTerminEnglishTerminChinese1[Amount]recoverable可回收(金额)2'Corridor'「缓冲区」3'Costofsales'method「销货成本」ountingestimate^1+ountingPolicies,ountingEstimatesandErrors会计政策、ounting应计#umulated(amortisation,interest,profitorloss)累计(摊销、利息、损益)parability达成可比性/达成…可比性29acquiredentity(被)收购(之)个体ItemTerminEnglishTerminChinese30acquiredgoodwill收购(之)bination企业合并所取得32Acquiree被收购者33Acquirer收购者/取得者34Acquisition收购/取得35acquisitiondate收购日/parativeinformation额外比较信息45Additionalconsideration额外对价46additionaldisclosure额外揭露47Adjustforconsolidationprocedures合并程序之调整財團法人48Adjustedweighted-averageshares调整后加权平均股数49adjustment调整50Administrativeexperises管理费用51Admissionfees入场费52Advance预付款/垫款/?onsequences不利之经济后果54adverseevent不利事件55After-taxamount税后金额56Agency代理机构/机构57Aggregate汇总/汇总数58Aggregation汇总/ount备抵账户66Allowedalternativetreatment允许之替代处理67Americanshareoption美式股票选择权68Amortisation摊销69Amortisationmethod摊销方法70Amortisationperiod摊销期间71Amortisedcost摊销后成本72Amortisedcostofafinancialassetorfinancialliability金融资严或金融负债之摊销后成本73amountofinventories存货金额74amountpayable应付金额/给付金额75Amountpershare每股金额76Analysis分析77Annualleave年休假78Annualperiods年度期间79annuitant年金受益人80annuitisation每年定期给付81annuity年金82Antidilution反稀释83Antidilutive反稀释84Appendix附录85ApplicationofRequirements规定之应用86applicationsupplement应用补充87appraisal估价88Arm'slengthtransaction公平交易89Askingprice卖方报价/卖价90Assess评估/评量91Asset资产92assetexchangetransactions资产父换父易93Assetsacquired取得之资产94AssetsheldbyaIong-termemployeebenefitfund长期员工福利基金持有之资产95assetsretiredfromactiveuse不再积极使用之资产96Associate关联企业97Auditreport查核报告98Authorise[financialstatementsforissue]通过(发布财务报表)ItemTerminEnglishTerminChinese99Available-for-salefinancialassets备供出售金融资严財團法人100Balancesheet资产负债表101Balaneesheetliabilitymethod资产负债表负债法102Bank银行103Bankoverdraft银彳强支104Bankruptcy破产105bargainpurchase廉价购买106Basicearningspershare基本每股盈余107basisadjustment认列基础调整108BasisforConclusions结论基础109basispoint基本点110Benchmarktreatment标竿处理111beneficialcontracts有利合约112Benefit效益/利益/福利/给付113Benefitobligation福利义务114Bene