點(diǎn)擊查看：2014年注冊會(huì)計(jì)師考試英語零基礎(chǔ)通關(guān)詞匯匯總
第二部分 金融資產(chǎn)*
30.financial assets 金融資產(chǎn)
give rise to 引起，導(dǎo)致
31.cash on hand 庫存現(xiàn)金
32.bank deposits [dɪ’pɒzɪt] 銀行存款
33.A/R, account receivable應(yīng)收賬款
34.notes receivable 應(yīng)收票據(jù)
35.others receivable 其他應(yīng)收款項(xiàng)
36.equity investment 股權(quán)投資
37.bond investment 債券投資
38.derivative financial instrument 衍生金融工具
39.active market 活躍市場
40.quotation [kwə(ʊ)’teɪʃ(ə)n]n. 報(bào)價(jià)
41.financial assets at fair value through profit or loss 以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)
41-1 those designated as at fair value through profit or loss 指定為以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)
41-2 financial assets held for trading 交易性金融資產(chǎn)
42.financial liability 金融負(fù)債
43.transaction costs 交易費(fèi)用
43-1 incremental external cost 新增的外部費(fèi)用
【講解】
incremental [ɪnkrə’məntl] adj. 增量的,增值的
44.cash dividend declared but not distributed 已宣告但尚未發(fā)放的現(xiàn)金股利
投資收益
45.profit and loss arising from fair value changes 公允價(jià)值變動(dòng)損益
46.Held-to-maturity investments 持有至到期投資
47.amortized cost 攤余成本
【講解】
amortized [ə’mɔ:taizd] adj. 分期償還的,已攤銷的
48.effective interest rate 實(shí)際利率
49.loan [ləʊn] n. 貸款
50.receivables [ri’si:vəblz] n. 應(yīng)收賬款
51.available-for-sale financial assets 可供出售金融資產(chǎn)
52.impairment of financial assets 金融資產(chǎn)減值
52-1 impairment loss of financial assets 金融資產(chǎn)減值損失
53.transfer of financial assets 金融資產(chǎn)轉(zhuǎn)移
53-1 transfer of the financial asset in its entirety 金融資產(chǎn)整體轉(zhuǎn)移
53-2 transfer of a part of the financial asset 金融資產(chǎn)部分轉(zhuǎn)移
54.derecognition [diː’rekəg’nɪʃən] n. 終止確認(rèn)，撤銷承認(rèn)
54-1 derecognize [diː’rekəgnaɪz] v. 撤銷承認(rèn)
【講解】
(1)前綴de-，意為“除去、取消、否定、非、相反”
(2)discharge [dɪs’tʃɑːdʒ] n. 排放，卸貨，解雇 v. 解雇，寫下，免除
(3)cancel [’kæns(ə)l] n. n.取消 v. 取消，刪去
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