《国际财务报告准则》官方词汇表-中英对照版.01_北京转创国际管理咨询有限公司广东分公司

最近从国际会计准则理事会官网下载了一篇《国际财务报告准则》和《国际会计准则》的词汇表，用翻译软件翻译成中文，供大家参考。（翻译若有不妥还请见谅)

Glossary词汇表

This glossary is extracted from the International Financial Reporting Standards and International Accounting Standards that are published in this edition. These Standards were issued by the International Accounting Standards Board (Board) or its predecessor, the International Accounting Standards Committee. References are by Standard and paragraph number or Standard and appendix letter.

本词汇表摘自本版出版的《国际财务报告准则》和《国际会计准则》。这些准则由国际会计准则理事会（理事会）或其前身国际会计准则委员会发布。参考文献按标准和段落编号或标准和附录字母。

The glossary also contains extracts from the Conceptual Framework for Financial Reporting (the Conceptual Framework). References to the Conceptual Framework are preceded by CF.

该词汇表还包含《财务报告概念框架》（概念框架）的摘录。对概念框架的引用之前是 CF。

References set out in (brackets) indicate minor variations in wording.

（括号内）所列的参考资料表明措辞略有不同

IFRS 9.A 国际财务报告准则第9.A号

12-month expected credit losses

12个月预期信贷损失

The portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date.

生命周期预期信用损失的部分，代表在报告日期后 12 个月内可能因金融工具违约事件而导致的预期信用损失的部分

IAS 8.5国际会计准则第8.5条

accounting estimates

会计估计

Monetary amounts in financial statements that are subject to measurement uncertainty.

财务报表中受计量不确定性影响的货币金额。

IAS 8.5国际会计准则第8.5条

accounting policies

会计政策

The specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements.

实体在编制和列报财务报表时采用的具体原则、依据、惯例、规则和做法。

IAS 12.5《国际会计准则》第12.5号

accounting profit

会计利润

Profit or loss for a period before deducting tax expense.

扣除税费前的一段时间的损益。

IFRS 3.A国际财务报告准则第3.A号（IFRS 3.A）

Acquiree

被收购方

The business or businesses that the acquirer obtains control of in a business combination.

收购方在企业合并中获得控制权的一个或多个企业。

Acquirer

收购

The entity that obtains control of the acquiree.

获得被收购方控制权的实体。

acquisition date

收购日期

The date on which the acquirer obtains control of the acquiree

收购方取得被收购方控制权的日期

IFRS 13.A国际财务报告准则第13.A号

active market

活跃市场

A market in which transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis.

资产或负债交易以足够频率和数量进行以持续提供定价信息的市场。

IAS 19.8国际会计准则第19.8条

actuarial gains and losses

精算利得和损失

The changes in the present value of the defined benefit obligation resulting from

确定收益债务现值的变化

(a) experience adjustments (the effects of differences between the previous actuarial assumptions and what has actually occurred); and

(b) the effects of changes in actuarial assumptions.

（a）经验调整（先前精算假设与实际情况之间差异的影响）;以及

（b）精算假设变化的影响。

IAS 26.8国际会计准则26.8

actuarial present value of promised retirement benefits

承诺退休金的精算现值

The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.

退休福利计划向现有和过去的雇员支付的预期款项的现值，可归因于已经提供的服务。

CF.7.20

Aggregation

集合体

The adding together of assets, liabilities, equity, income or expenses that have shared characteristics and are included in the same classification.

具有共同特征并包含在同一分类中的资产、负债、权益、收入或支出的总和。

IAS 41.5国际会计准则41.5

agricultural activity

农业活动

The management by an entity of the biological transformation and harvest of biological assets for sale or for conversion into agricultural produce or into additional biological assets.

一个实体管理生物资产的生物转化和收获，以出售或转化为农产品或额外的生物资产。

agricultural produce

农产品

The harvested produce of the entity’s biological assets.

该实体的生物资产的收获产品。

IAS 36.6国际会计准则36.6

Amortization

折旧

The systematic allocation of the depreciable amount of an asset over its useful life.

资产在其使用寿命内的可折旧金额的系统分配。