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1「「「「重重重重要會計用語中英對照」要會計用語中英對照」要會計用語中英對照」要會計用語中英對照」ItemTerminEnglishTerminChinese1[Amount]recoverable可回收(金額)2‘Corridor’「緩衝區」3‘Costofsales’method「銷貨成本」法4AcceptableunderIFRSs國際財務報導準則可接受5Accountabilityofmanagement管理階層之課責性6Accounting會計7AccountingandReportingbyRetirementBenefitPlans退休福利計畫之會計與報導8Accountingestimate會計估計9AccountingforGovernmentGrantsandDisclosureofGovernmentAssistance政府補助之會計及政府輔助之揭露10accountingforinventories存貨會計11AccountingforInvestmentsinAssociates投資關聯企業之會計12Accountingincome會計收益13Accountingmodel會計模式14Accountingperiod會計期間15AccountingPolicies,ChangesinAccountingEstimatesandErrors會計政策、會計估計變動及錯誤16Accountingpolicy會計政策17Accountingprinciple會計原則18Accountingprofit會計利潤19Accountingrecord會計紀錄20Accountingtreatment會計處理21Accountsreceivable應收帳款22Accrualbasis應計基礎23Accrualbasisofaccounting應計基礎會計24Accruedliabilities應計負債25Accumulated(amortisation,interest,profitorloss)累計(攤銷、利息、損益)26Accumulatedprofitorloss累計損益27Accumulatingcompensatedabsences累積帶薪假28Achievecomparability達成可比性/達成…可比性29acquiredentity(被)收購(之)個體30acquiredgoodwill收購(之)商譽「重要會計用語中英對照」2ItemTerminEnglishTerminChinese31acquiredinabusinesscombination企業合併所取得32Acquiree被收購者33Acquirer收購者34Acquisition收購/取得35acquisitiondate收購日36Activemarket活絡市場37activeuse積極使用38activelymarketed積極行銷39Actuarialassumptions精算假設40Actuarialgainsandlosses精算損益41Actuarialpresentvalueofpromisedretirementbenefits已承諾退休福利之精算現值42Actuarialvaluation精算評價43Actuarialvaluationmethod精算評價方法44Additionalcomparativeinformation額外比較資訊45Additionalconsideration額外對價46additionaldisclosure額外揭露47Adjustforconsolidationprocedures合併程序之調整48Adjustedweighted-averageshares調整後加權平均股數49Adjustingevent[afterthebalancesheetdate]調整事項(於資產負債表日後)50adjustment調整51Administrativeexpenses管理費用52Admissionfees入場費53Advance預付款/墊款54adverseeconomicconsequences不利之經濟後果55adverseevent不利事件56After-taxamount稅後金額57Agency代理機構/機構58Aggregate彙總/彙總數59Aggregation彙總60Agreementdate協議日61Agriculturalactivity農業活動62Agriculturalproduce農產品63Agriculture農業64Allocation分攤「重要會計用語中英對照」3ItemTerminEnglishTerminChinese65Allowance備抵66allowanceaccount備抵帳戶67Allowedalternativetreatment允許之替代處理68Americanshareoption美式股票選擇權69Amortisation攤銷70Amortisationmethod攤銷方法71Amortisationperiod攤銷期間72Amortisedcost攤銷後成本73Amortisedcostofafinancialassetorfinancialliability金融資產或金融負債之攤銷後成本74amountofinventories存貨金額75amountpayable應付金額/給付金額76Amountpershare每股金額77Amountsrecognised[inthebalancesheetandincomestatement]認列金額(於資產負債表及損益表中)78Analysis分析79Annualleave年休假80Annualperiods年度81annuitant年金受益人82annuitisation每年定期給付83annuity年金84Antidilution反稀釋85Antidilutive反稀釋86Appendix附錄87ApplicationofRequirements規定之應用88applicationsupplement應用補充89appraisal估價90Arm’slengthtransaction公平交易91Askingprice賣方報價/賣價92Assess評估/評量93Asset資產94assetexchangetransactions資產交換交易95Assetsacquired取得之資產96Assetsheldbyalong-termemployeebenefitfund長期員工福利基金持有之資產97assetsretiredfromactiveuse不再積極使用之資產「重要會計用語中英對照」4ItemTerminEnglishTerminChinese98Associate關聯企業99Auditreport查核報告100Authorise[financialstatementsforissue]通過(發布財務報表)101Available-for-salefinancialassets備供出售金融資產102Balancesheet資產負債表103Balancesheetdate資產負債表日104Balancesheetliabilitymethod資產負債表負債法105Bank銀行106Bankoverdraft銀行透支107Bankruptcy破產108bargainpurchase廉價購買109Basicearningspershare基本每股盈餘110basisadjustment認列基礎調整111BasisforConclusions結論基礎112basispoint基點113Benchmarktreatment標竿處理114beneficialcontracts有利合約115Benefit效益/利益/福利116Benefitobligation福利義務117Benefittousers對使用者之效益118Bestestimate最佳估計119Bias偏誤120Bidbonds投標保證121Bidprice買方報價/買價122bid-askspread買賣價差123Bindingsaleagreement具約束力之銷售協議124binomial二項式125Biologicalasset生物資產126Biologicaltransformation生物轉化127Black-Scholes-MertonformulaBlack-Scholes-Merton公式128Boardofdirectors董事會129Bonusissue分紅配股130Bonusplan分紅計畫131bookofcontracts合約組合132Bookvalue帳面價值133Borrowingcosts借款成本「重要會計用語中英對照」5ItemTerminEnglishTerminChinese134Bottom-uptest由下而上測試法135business業務、商業136Businesscombination企業合併137businesscombinationinvolvingentitiesorbusinessesundercommoncontrol共同控制下個體或業務之企業合併138BusinessCombinations企業合併139BusinessCombinations–“DateofExchange”andFairValueofEquityInstruments企業合併：「交換日」與權益工具之公允價值140BusinessCombinations-ClassificationeitherasAcquisitionsorUnitingsofInterests企業合併：收購法或權益結合法之分類141BusinessCombinations-SubsequentAdjustmentofFairValuesandGoodwillInitiallyReported企業合併：原報導公允價值及商譽之後續調整142Businesssegment業務部門143Businessunit業務單位144Buyingsegment採購部門145By-product副產品146Calloptions買權147Callable可買回148Cap上限149capandtradescheme上限及交易計畫150Capital資本151capitalappreciation資本增值152Capitalassetpricingmodel資本資產定價模式153Capitalcontribution資本投入154Capitalexpenditure資本支出155Capitalgain資本利得156Capitalmaintenance資本維持157Capitalmaintenanceadjustment資本維持調整158Capitalisation資本化159Capitalisationofinterest利息資本化160cappedinterestrate具上限之利率161Carriedatcost按成本列報162Carryforward遞轉後期「重要會計用語中英對照」6ItemTerminEnglishTerminChinese163Carryingamount帳面金額164Cash現金165Cashbasis現金基礎166Cashequivalents約當現金167Cashflow現金流量168Cashflowhedge現金流量避險169Cashflowrisk現金流量風險170Cashflowstatement=Statementofcashflows現金流量表171CashFlowStatements現金流量表172Cashgeneratingunit現金產生單位173Cashinflow現金流入174Cashonhand庫存現金175Cashoutflow現金流出176Cashpayments現金支付177Cashpric