(整理)国际会计准则..docx

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1、一、翻译题(20*2+3*5=55)Internationa1Financia1ReportingStandards：国际财务报告准则Internationa1AccountingStandards：国际会计准则Internationa1AccountingStandardsCommittee：国际会计准则委员会Internationa1AccountingStandardsBoard：国际会计准贝IJ理事会Internationa1AccountingStandardsCommitteeFoundation：国际会计准则委员会基金会StandardsAdvisoryCounci1：准则咨询委

2、员会Internationa1Financia1ReportingInterpretationsCommittee：国际财务报告解释委员会Genera11yAcceptedAccountingPrincip1e(s):一般公认会计原则ExposureDraft：征求意见稿TheFrameworkforthePreparationandPresentationofFinancia1Statements：编制和呈报财务报表的框架Accrua1basis：权责发生制Goingconcern：持续经营Understandabi1ity：可理解性Re1evance：相关性Materia1ity：重要性R

3、e1iabi1ity：可靠性COmParabi1ity:可比性Time1iness：及时性Ba1ancebetweenbenefitandcost：效益与成本之间的平衡CombiningandSegmentingConstructionContracts：建筑合同的合并与分立thepercentageofcomp1etionmethod：完工百分比法Taxab1etemporarydifferences：应纳税暂时性差异Deductib1etemporarydifferences：可抵扣暂时性差异Goodwi11：商誉Depreciation：折旧ImpairmentofAssets：资产减值

4、Basicearningspershare：基本每股收益Di1utedearningspershare：稀释每股收益cash-generatingunits：现金产出单元Acash-generatingunitisthesma11estidentifiab1egroupofassetsthatgeneratescashinf1owsthatare1arge1yindependentofthecashinf1owsfromotherassetsorgroupsofassets.futurecashf1ows：未来现金流量Faithfu1representation：真实反映Substanceov

5、erform：实质重于形式Neutra1ity：中立性Prudence：谨慎性Comp1eteness：完整性Anassetisrecognisedintheba1ancesheetwhenitisprobab1ethatthefutureeconomicbenefitswi11f1owtotheentityandtheassethasacostorva1uethatcanbemeasuredre1iab1y.当与资产相关的经济利益很可能流入企业，并且资产的成本或价值能够可靠计量时，应在资产负债表内予以确认。A1iabi1ityisapresentob1igationoftheentityar

6、isingfrompastevents,thesett1ementofwhichisexpectedtoresu1tinanoutf1owfromtheentityofresourcesembodyingeconomicbenefits.负债是指企业过去的交易或者事项形成的现实义务，其履行预期会导致体现经济利益的资源流出企业。Afterrecognitionasanasset,anitemofproperty,p1antandequipmentwhosefairva1uecanbemeasuredre1iab1ysha11becarriedatareva1uedamount,beingitsf

7、airva1ueatthedateofthereva1uation1essanysubsequentaccumu1ateddepreciationandsubsequentaccumu1atedimpairment1osses.Reva1uationssha11bemadewithsufficientregu1aritytoensurethatthecarryingamountdoesnotdiffermateria11yfromthatwhichwou1dbedeterminedusingfairva1ueattheba1ancesheetdate.当不动产、厂房和设备(公允价值能够可靠计量

8、)被初始确认为一项资产以后，它们应按价值重估后的金额予以入帐，即按其在重估日公允价值减去任何随后的累计折旧和随后的累计减值损失后的金额入帐。应经常有规则地进行价值重估工作，以便使帐面金额与在资产负债表日按公允价值确定的金额之间不会发生太大的差别。Nointangib1eassetarisingfromresearch(orfromtheresearchphaseofaninterna1project)sha11berecognised.Expenditureonresearch(orontheresearchphaseofaninterna1project)sha11berecogniseda

9、sanexpensewhenitisincurred.研究(或内部项目的研究阶段)不会产生应予确认的无形资产。研究(或内部项目的研究阶段)的支出应在其发生时确认为费用。Thedefinitionofincomeencompassesbothrevenueandgains.Revenuearisesinthecourseoftheordinaryactivitiesofanentityandisreferredtobyavarietyofdifferentnamesinc1udingsa1es,fees,interest,dividends,roya1tiesandrent.收益包括收入和利得。

10、收入是指企业在正常经营业务中所产生的收益，可以有各种名称，包括销售收入、服务收费、利息、股利、使用费和租金。Inventoriesareassets:(a)he1dforsa1eintheordinarycourseofbusiness;(b)intheprocessofproductionforsuchsa1e;or(c)intheformofmateria1sorsupp1iestobeconsumedintheproductionprocessorintherenderingofservices.存货是指企业在日常活动中持有以备出售的资产、为这种销售而处在生产过程中的资产、在生产过程或提

11、供劳务过程中耗用的以材料或物料形式存在的资产。二、名词解释(5*5=25,AnswerinEng1ishispreferred!)Assets:Anassetisaresourcecontro11edbytheenterprisesasaresu1tofpasteventsandfromwhichfutureeconomicbenefitsareexpectedtof1owtotheenterprises.1iabi1ity:A1iabi1ityisapresentob1igationoftheentityarisingfrompastevents,thesett1ementofwhichis

12、expectedtoresu1tinanoutf1owfromtheentityofresourcesembodyingeconomicbenefits.Equity:istheresidua1interestintheassetsoftheentityafterdeductinga11its1iabi1ities.Fairva1ue:Itistheamountforwhichanassetcou1dbeexchanged,ora1iabi1itysett1ed,betweenknow1edgeab1e,wi11ingpartiesinanarm,s1engthtransaction.Reco

13、verab1eamount：Therecoverab1eamountofanassetoracash-generatingunitisthehigherofitsfairva1ue1esscoststose11anditsva1ueinuse.income：Incomeisincreasesineconomicbenefitsduringtheaccountingperiod,intheformofinf1owsorenhancementsofassetsordecreasesof1iabi1itiesthatresu1tinincreasesinequity,otherthanthosere

14、1atingtocontributionsfromequityparticipants.Expense.Expensesaredecreasesineconomicbenefitsduringtheaccountingperiodintheformofoutf1owsordep1etionsofassetsoricurrencesof1iabi1itiesthatresu1tindecreasesinequity,otherthanthosere1atingtodistributionstoequityparticipants.Comp1eteness：(自己译的,可能有错)Tobere1ia

15、b1e,theinformationinfinancia1statementsmustbecomp1etewithintheboundsofmateria1ityandcost.Thisqua1itativecharacteristicinc1udesthefo11owingrequirements:(a) financia1statementsthatshou1dbepreparedandpresentedandthenotestofinancia1statementsmustbecomp1ete;(b) informationthatshou1dbedisc1osedmustnotbede

16、tractedoromittedcasua11y;(c) usefu1informationre1atingtotheusers*decisionmakingshou1dbefu11ydisc1osed.Presentva1ue：Assetsarecarriedatthepresentdiscountedva1ueofthefuturenetcashinf1owsthattheitemisexpectedtogenerateinthenorma1courseofbusiness.1iabi1itiesarecarriedatthepresentdiscountedva1ueofthefuturenetcashoutf1owsthatareexpectedtoberequiredtosett1ethe1iabi1itiesinthenorma1cou