Unit 4 Accounting
PART II Financial Assets*
第二部分 金融資產(chǎn)*
1.available-for-sale financial assets 可供出售金融資產(chǎn)
2.impairment of financial assets 金融資產(chǎn)減值
2-1 impairment loss of financial assets 金融資產(chǎn)減值損失
3.transfer of financial assets 金融資產(chǎn)轉(zhuǎn)移
3-1 transfer of the financial asset in its entirety 金融資產(chǎn)整體轉(zhuǎn)移
3-2 transfer of a part of the financial asset 金融資產(chǎn)部分轉(zhuǎn)移
4.derecognition [di’rek朂’n茂夂渂崀 n. 終止確認(rèn)，撤銷承認(rèn)
4-1 derecognize [di’rek朂渀愀樀稂崀 v. 撤銷承認(rèn)
e.g. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or part of it) is discharged/cancelled.
【譯】金融負(fù)債的現(xiàn)時義務(wù)全部或部分已經(jīng)解除的，才能終止確認(rèn)該金融負(fù)債或其一部分。
【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
PART II Financial Assets*
第二部分 金融資產(chǎn)*
1.available-for-sale financial assets 可供出售金融資產(chǎn)
2.impairment of financial assets 金融資產(chǎn)減值
2-1 impairment loss of financial assets 金融資產(chǎn)減值損失
3.transfer of financial assets 金融資產(chǎn)轉(zhuǎn)移
3-1 transfer of the financial asset in its entirety 金融資產(chǎn)整體轉(zhuǎn)移
3-2 transfer of a part of the financial asset 金融資產(chǎn)部分轉(zhuǎn)移
4.derecognition [di’rek朂’n茂夂渂崀 n. 終止確認(rèn)，撤銷承認(rèn)
4-1 derecognize [di’rek朂渀愀樀稂崀 v. 撤銷承認(rèn)
e.g. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or part of it) is discharged/cancelled.
【譯】金融負(fù)債的現(xiàn)時義務(wù)全部或部分已經(jīng)解除的，才能終止確認(rèn)該金融負(fù)債或其一部分。
【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