《国际财务报告准则》官方词汇表-中英对照版.02_北京转创国际管理咨询有限公司广东分公司

IFRS 9.A

amortised cost of a financial asset or financial liability

金融资产或金融负债的摊余成本

The amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount and, for financial assets adjusted for any loss allowance.

金融资产或金融负债在初始确认时的计量金额减去本金偿还额，再加上或减去累计摊销额。

或减去采用实际利率法计算的初始金额与到期金额之间任何差额的累计摊销额，对于金融资产，则按任何损失备抵进行调整。

IAS 33.5

Antidilution

抗稀释

An increase in earnings per share or a reduction in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions.

假定可转换工具被转换、期权或认股权证被行使，或在满足特定条件时发行普通股，从而导致每股收益增加或每股亏损减少。

IAS 38.8

Asset

资产

A resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.

资源：

(a) 由于过去发生的事件而由一个实体控制；并且

(b) 预计未来经济利益将流向该实体。

IAS 19.8

asset ceiling

资产最高限额

The present value of any economic benefits available in the form of refunds from the plan or reductions in future contributions to the plan.

以计划退款或减少计划未来缴款形式获得的任何经济利益的现值。

IAS 19.8

assets held by a long-term employee benefit fund

由长期雇员福利基金持有的资产

Assets (other than non-transferable financial instruments issued by the reporting entity) that: (a) are held by an entity (a fund) that is legally separate from the reporting entity and exists solely to pay or fund employee benefits; and

(b) are available to be used only to pay or fund employee benefits, are not available to the reporting entity’s own creditors (even in bankruptcy), and cannot be returned to the reporting entity, unless either:

(i) the remaining assets of the fund are sufficient to meet all the related employee benefit obligations of the plan or the reporting entity; or

(ii) the assets are returned to the reporting entity to reimburse it for employee benefits already paid.

资产（报告实体发行的不可转让金融工具除外）

符合以下条件的资产

(a) 由一个在法律上独立于报告实体的实体（基金）持有，其存在的唯一目的是支付雇员福利或为雇员福利提供资金；以及

(b) 只能用于支付雇员福利或为雇员福利提供资金，报告实体本身的债权人（即使在破产时）也不能使用，并且不能归还给报告实体，除非

(i) 基金的剩余资产足以支付计划或报告实体的所有相关雇员福利债务；或

(ii) 资产退还给报告实体，以偿还其已支付的雇员福利

IAS 28.3

associate

联营

An entity, over which the investor has significant influence.

投资者对其有重大影响的实体。

IAS 16.6,

biological asset

生物资产

A living animal or plant

有生命的动物或植物。

IAS 41.5

biological transformation

生物转化

The processes of growth, degeneration,production, and procreation that causequalitative or quantitative changes in a biological asset.

导致生物资产发生定量或定性变化的生长、退化、生产和繁殖过程。

IAS 23.5

borrowing costs

借款费用

Interest and other costs that an entity incurs in connection with the borrowing of funds.

实体因借款而产生的利息和其他费用。