第二部分 金融資產(chǎn)*
30.financial assets 金融資產(chǎn)
give rise to 引起，導致
31.cash on hand 庫存現(xiàn)金
32.bank deposits [d’p稂樀琂崀 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
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 [kw()’te茂()n]n. 報價
41.financial assets at fair value through profit or loss 以公允價值計量且其變動計入當期損益的金融資產(chǎn)
41-1 those designated as at fair value through profit or loss 指定為以公允價值計量且其變動計入當期損益的金融資產(chǎn)
41-2 financial assets held for trading 交易性金融資產(chǎn)
42.financial liability 金融負債
43.transaction costs 交易費用
43-1 incremental external cost 新增的外部費用
【講解】
incremental [渂欀爀夀’m渂琀氀崀 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 公允價值變動損益
46.Held-to-maturity investments 持有至到期投資
47.amortized cost 攤余成本
【講解】
amortized [’m:taizd] adj. 分期償還的,已攤銷的
48.effective interest rate 實際利率
49.loan [l訂渂崀 n. 貸款
50.receivables [ri’si:v戂氀稀崀 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 [di’rek朂’n茂夂渂崀 n. 終止確認，撤銷承認
54-1 derecognize [di’rek朂渀愀樀稂崀 v. 撤銷承認
【講解】
(1)前綴de-，意為“除去、取消、否定、非、相反”
(2)discharge [d猂’t儂摟鈀嶗 n. 排放，卸貨，解雇 v. 解雇，寫下，免除
(3)cancel [’k渀猀()l] n. n.取消 v. 取消，刪去
30.financial assets 金融資產(chǎn)
give rise to 引起，導致
31.cash on hand 庫存現(xiàn)金
32.bank deposits [d’p稂樀琂崀 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
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 [kw()’te茂()n]n. 報價
41.financial assets at fair value through profit or loss 以公允價值計量且其變動計入當期損益的金融資產(chǎn)
41-1 those designated as at fair value through profit or loss 指定為以公允價值計量且其變動計入當期損益的金融資產(chǎn)
41-2 financial assets held for trading 交易性金融資產(chǎn)
42.financial liability 金融負債
43.transaction costs 交易費用
43-1 incremental external cost 新增的外部費用
【講解】
incremental [渂欀爀夀’m渂琀氀崀 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 公允價值變動損益
46.Held-to-maturity investments 持有至到期投資
47.amortized cost 攤余成本
【講解】
amortized [’m:taizd] adj. 分期償還的,已攤銷的
48.effective interest rate 實際利率
49.loan [l訂渂崀 n. 貸款
50.receivables [ri’si:v戂氀稀崀 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 [di’rek朂’n茂夂渂崀 n. 終止確認，撤銷承認
54-1 derecognize [di’rek朂渀愀樀稂崀 v. 撤銷承認
【講解】
(1)前綴de-，意為“除去、取消、否定、非、相反”
(2)discharge [d猂’t儂摟鈀嶗 n. 排放，卸貨，解雇 v. 解雇，寫下，免除
(3)cancel [’k渀猀()l] n. n.取消 v. 取消，刪去