第二部分 金融资产*
30.financial assets 金融资产
give rise to 引起,导致
31.cash on hand 库存现金
32.bank deposits [dɪ’pɒzɪt] 银行存款
33.A/R, account receivable应收账款
34.notes receivable 应收票据
35.others receivable 其他应收款项
36.equity investment 股权投资
37.bond investment 债券投资
38.derivative financial instrument 衍生金融工具
39.active market 活跃市场
40.quotation [kwə(ʊ)’teɪʃ(ə)n]n. 报价
41.financial assets at fair value through profit or loss 以公允价值计量且其变动计入当期损益的金融资产
41-1 those designated as at fair value through profit or loss 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
41-2 financial assets held for trading 交易性金融资产
42.financial liability 金融负债
43.transaction costs 交易费用
43-1 incremental external cost 新增的外部费用
【讲解】
incremental [ɪnkrə’məntl] adj. 增量的,增值的
44.cash dividend declared but not distributed 已宣告但尚未发放的现金股利
投资收益
45.profit and loss arising from fair value changes 公允价值变动损益
46.Held-to-maturity investments 持有至到期投资
47.amortized cost 摊余成本
【讲解】
amortized [ə’mɔ:taizd] adj. 分期偿还的,已摊销的
48.effective interest rate 实际利率
49.loan [ləʊn] n. 贷款
50.receivables [ri’si:vəblz] n. 应收账款
51.available-for-sale financial assets 可供出售金融资产
52.impairment of financial assets 金融资产减值
52-1 impairment loss of financial assets 金融资产减值损失
53.transfer of financial assets 金融资产转移
53-1 transfer of the financial asset in its entirety 金融资产整体转移
53-2 transfer of a part of the financial asset 金融资产部分转移
54.derecognition [diː’rekəg’nɪʃən] n. 终止确认,撤销承认
54-1 derecognize [diː’rekəgnaɪz] v. 撤销承认
【讲解】
(1)前缀de-,意为“除去、取消、否定、非、相反”
(2)discharge [dɪs’tʃɑːdʒ] n. 排放,卸货,解雇 v. 解雇,写下,免除
(3)cancel [’kæns(ə)l] n. n.取消 v. 取消,删去
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