注会-会计英语讲义(5)

会计英语基础讲义

10. Basic accounting equation 基本会计等式

Assets = Liabilities + owners’ equity

11. List of present and potential users of financial information 财务信息的使用者

investors, creditors, employees, suppliers, customers, and governmental agencies.

第二章 货币资金 cash

库存现金、银行存款

Cash in hand/cash in bank

银行汇票、银行本票、商业汇票、商业承兑汇票、银行承兑汇票

Bank draft/bank promissory note/commercial draft/commercial acceptance

draft/bank acceptance draft

支票、信用卡、汇兑、委托收款、托收承付、信用证

Check/credit card/remittance/ Consignment Collection/collection with

acceptance/lines of credit

现金溢余和短缺：cash over and short

第三章 金融资产 financial assets

1．金融资产：financial assets

2．金融资产初始确认时的分类：The way in which an instrument is measured

subsequently depends on its classification. There are four categories： 以公允价值计量且其变动计入当期损益的金融资产：可进一步分为交易性金融资产（financial assets held for trading）和指定为以公允价值计量且其变动计入当期损益的金融资产

（designated financial assets at fair value through profit or loss）

Financial assets and liabilities at fair value through profit or loss

持有至到期投资

Held to maturity investments： have fixed or determinable payments and fixed maturity. The company must have the positive intention and ability to hold them to maturity. Equity instruments cannot be held to maturity investments. 贷款和应收款项

Loans and receivables： have fixed or determinable payments and are not quoted in an active market.

可供出售的金融资产

Available-for-sale financial assets： are all items that do not fall into the other categories.

3．金融资产的初始计量：the initial measurement of financial assets

All financial assets and liabilities should be measured at fair value when they are first recognized. This is normally their cost (the fair value of the consideration given or received). Fair value includes transaction costs unless the instrument is classified as ‘at fair value through profit or loss’, in which case transaction costs are recognized in the income statement.

4．金融资产的后续计量：subsequent measurement of financial assets

After first recognition, most financial assets are measured at fair value. Exceptions