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1「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」法4AcceptableunderIFRSs国际财务报导准则可接受5Accountabilityofmanagement管理阶层之课责性6Accounting会计7AccountingandReportingbyRetirementBenefitPlans退休福利计划之会计与报导8Accountingestimate会计估计9AccountingforGovernmentGrantsandDisclosureofGovernmentAssistance政府补助之会计及政府辅助之揭露10accountingforinventories存货会计11AccountingforInvestmentsinAssociates投资关联企业之会计12Accountingincome会计收益13Accountingmodel会计模式14Accountingperiod会计期间15AccountingPolicies,ChangesinAccountingEstimatesandErrors会计政策、会计估计变动及错误16Accountingpolicy会计政策17Accountingprinciple会计原则18Accountingprofit会计利润19Accountingrecord会计纪录20Accountingtreatment会计处理21Accountsreceivable应收帐款22Accrualbasis应计基础「重要会计用语中英对照」223Accrualbasisofaccounting应计基础会计24Accruedliabilities应计负债25Accumulated(amortisation,interest,profitorloss)累计(摊销、利息、损益)26Accumulatedprofitorloss累计损益27Accumulatingcompensatedabsences累积带薪假28Achievecomparability达成可比性/达成…可比性29acquiredentity(被)收购(之)个体ItemTerminEnglishTerminChinese30acquiredgoodwill收购(之)商誉31acquiredinabusinesscombination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/取得日36Activemarket活络市场37activeuse积极使用38activelymarketed积极营销39Actuarialassumptions精算假设40Actuarialgainsandlosses精算损益41Actuarialpresentvalueofpromisedretirementbenefits已承诺退休福利之精算现值42Actuarialvaluation精算评价43Actuarialvaluationmethod精算评价方法44Additionalcomparativeinformation额外比较信息45Additionalconsideration额外对价46additionaldisclosure额外揭露47Adjustforconsolidationprocedures合并程序之调整「重要会计用语中英对照」348Adjustedweighted-averageshares调整后加权平均股数49adjustment调整50Administrativeexpenses管理费用51Admissionfees入场费52Advance预付款/垫款/预收款53adverseeconomicconsequences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/集合59Agreementdate协议日60Agriculturalactivity农业活动61Agriculturalproduce农业产品62Agriculture农业63Allocation分摊64Allowance备抵ItemTerminEnglishTerminChinese65allowanceaccount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金融资产或金融负债之摊销后成本73amountofinventories存货金额「重要会计用语中英对照」474amountpayable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资产交换交易93Assetsacquired取得之资产94Assetsheldbyalong-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备供出售金融资产「重要会计用语中英对照」5100Balancesheet资产负债表101Balancesheetliabilitymethod资产负债表负债法102Bank银行103Bankoverdraft银行透支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114Benefittousers对使用者之效益115Bestestimate最佳估计116Bias偏误117Bidbonds投标保证118Bidprice买方报价/买价119bid-askspread买卖价差120Bindingsaleagreement具约束力之销售协议121binomial二项式122Biologicalasset生物资产123Biologicaltransformation生物转化124Black-Scholes-MertonformulaBlack-Scholes-Merton公式125Boardofdirectors董事会126Bonusissue分红配股127Bonusplan分红计划「重要会计用语中英对照」6128bookofcontracts合约组合129Bookvalue账面价值130Borrowingcosts借款成本131Bottom-uptest由下而上测试法132business业务/商业/经营133Businesscombination企业合并134businesscombinationinvolvingentitiesor涉及共同控制下个体或业务之企业合并ItemTerminEnglishTerminChinesebusinessesundercommoncontrol135BusinessCombinations企业合并136BusinessCombinations–“DateofExchange”andFairValueofEquityInstruments企业合并：「交换日」与权益工具之公允价值137BusinessCombinations-ClassificationeitherasAcquisitionsorUnitingsofInterests企业合并：收购法或权益结合法之分类138BusinessCombinations-SubsequentAdjustmentofFairValuesandGoodwillInitiallyReported企业合并：原报导公允价值及商誉之后续调整139Businesssegment业务部门140Businessunit业务单位141Buyingsegment采购部门142By-product副产品143Calloptions买权144Callable可买回145Cap上限146Capital资本/资金/本金147capitalappreciation资本增值148Capitalassetpricingmodel资本资产定价模式「重要会计用语中英对照」7149Capitalcontribution资本投入150Capitalexpenditure资本支出151Capitalgain资本利得152Capitalmaintenance资本维持153Capitalmaintenanceadjustment资本维持调整154Capitalisation资本化155Capitalisationofinterest利息资本化156cappedinterestrate具上限之利率157Carriedatcost按成本列报158Carryforward递转后期/沿用(若前面接Standard时)/递转至…159Carryingamount账面金额160Cash现金161Cashbasis现金基础162Cashequivalents约当现金ItemTerminEnglishTerminChinese163Cashflow现金流量164Cashflowhedge现金流量避险165Cashflowrisk现金流量风险166Cashflowstatement=Statementofcashflows现金流量表167CashFlowStatements现金流量表168Cashgeneratingunit现金产生单位169Cashinflow现金流入170Cashonhand库存现金171Cashoutflow现金流出172Cashpayments现金支付173Cashpriceequivalent约当现销价格「重要会计用语中英对照」8174Cashproceeds现金价款175Cashsurrendervalue现金解约价值176Cash-settledshareoption现金交割之股票选择权177Cash-settledsha