交易性金融资产：Trading financial assets
持有至到期投资：held-to-maturity investment
可供出售金融资产：Available-for-sale financial assets 短期投资：Short-term investment
长期股权投资：Long-term equity investment
固定资产：Fixed assets
累计折旧：Accumulated depreciation
在建工程：Construction-in-process
固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets 累计摊销：Accumulated amortization 商誉：Goodwill
递延所得税资产：deferred tax assets （DTA ）
2.负债类Liability
短期借款：Short-term loans/ borrowing 长期借款：Long-term loans/ borrowing
预收账款：advance from customers/ Deposit received 应付票据：Notes payable
应付账款：Account payable 应付工资薪酬：wages payable 应付股利：Dividends payable 应付利息：Interest payable 应交税费：Tax payable 其他应付款：Other payables
递延所得税负债：Deferred tax liabilities 3.所有者权益类 OWNERS' EQUITY
实收资本：Paid-in capital （paid-up） 资本公积：Capital reserves 盈余公积：Surplus reserves
未确认投资损失：Unrealized investment losses
未分配利润：Retained earnings after appropriation 4.成本类科目Cost
生产成本：Manufacturing Cost
制造费用：Manufacturing overhead
劳务成本：labor costs
研发支出：R & D expenditure 5.损益类Profit and loss
主营业务收入：Main operating revenue
其他业务收入：Other operating revenue 营业外收入：Non-operating income 投资收益：Investment income 产品销售收入：sales revenue
主营业务成本：Main operating costs cost of goods sold / cost of sales 其他业务支出：Other operating costs 营业外支出：Non-operating expense 销售费用：Selling expense
管理费用：General and administration expense （G&A expense） 财务费用：Finance expense
公允价值变动损益：Gain/loss of the change of fair value 所得税：Income tax
第五讲 无形资产
授课内容：本节内容主要介绍与无形资产有关的英文术语和常用表达。内容侧重于讲解无形资产的基本特征以及与无形资产的初始计量、后续计量和处置有关的计算和会计处理方法。
1.Intangible assets无形资产 企业拥有或控制的没有实物形态的可辨认非货币资产。 Identifiable non-monetary assets without physical substance, owned or controlled by the entity. 强调两点：
identifiability: 可辨认性
（without） physical substance: 物质形态
（1）（without）physical substance: （不具有）物质形态 intangible adj. 触摸不到的、无形 c.f. tangible assets有形资产 有时候英文中也用intangibles 表示无形资产。 （2）identifiability: 可辨认性 intangibleassets: identifiable
*goodwill商誉：unidentifiable separately（不可辨认）
3.Type of intangible assets 无形资产的具体形式 trade mark 商标权 patent 专利权
brand name 品牌
intellectual property（IP）知识产权 copyright著作权 franchise 特许权
license 执照，许可证
computersoftware计算机软件
research and development（R&D）研究开发
4.Initial recognition of intangible assets无形资产的初始计量: · purchased intangible assets：外购无形资产
purchase v. 买，购买
· internally generated intangible assets：自创的无形资产 internally—internal adj. 内部的 generated：adj.形成的，被创造的 Lecture example 1:
Company A purchased a patent for the design of a TV set on 3 January at a cost of ￥20,000. This patent （based on its technology） is estimated（估计） to have a useful life of 5 years.
*从题目中提炼出重要的信息Patent: cost—￥20,000; useful life—5 years
Dr Intangible assets—patent 20,000 Cr Bank deposit 20,000
借: 无形资产—专利权 20,000
贷: 银行存款 20,000 Lecture example 2:
Company A also has an internally generated（自创的） brand name with an estimated fair value of ￥500,000.
注意：自创的品牌不作为企业的无形资产核算。
5. Measurement after recognition无形资产的后续计量 在有关无形资产的题目中，可能还会涉及到用英文处理无形资产的后续计量。无形资产的后续计量主要是牵扯到资产的使用寿命（useful life）、摊销、减值测试等问题。这就需要我们明白下面一组单词的含义，以便更好的判断是否对无形资产进行摊销或减值测试。 · amortization n. 摊销 amortize （amortise） v. 摊销 c.f. depreciate 折旧 e.g. The intangible asset is to be amortized over five years. · useful life 使用寿命
① intangibles with finite（有限的）useful life 使用寿命有限 —amortized over the useful life 在使用寿命内进行摊销
② intangibles with indefinite useful life 使用寿命不确定
—not to be amortized and be tested for asset impairment 不摊销而进行资产减值测试
c.f. indefinite不确定的 infinite无限的 definite确定的 Lecture example 3
Company A purchased a patent for the design of a kind of TV set on 3 January at a cost of ￥20,000. This patent （based on its technology） is estimated to have a useful life of 5 years.
A公司于1月3日以人民币2万元购买了一个电视的设计专利权，该专利权的使用寿命为5年。
Dr management expense—Amortization expense ￥4,000 Cr Accumulated amortization—patent ￥4,000
Lecture example 4
Company A purchased a register trade mark（注册商标） for ￥300,000. The trademark can be renewed（更新） indefinitely subject to continued use. 初始计量: Dr Intangible assets—trade mark ￥300,000
Cr Bank deposit ￥300,000
后续计量：impairment test for each accounting period（每一会计期间进行减值测试）
6. the disposal of intangible assets 无形资产的处置
· When the intangible assets are saled当无形资产被售出时
借：银行存款
无形资产减值准备 累计摊销
营业外支出——处置非流动资产损失 （出售实现损失时）
贷：无形资产
营业外收入——处置非流动资产利得收益 （出售实现收益时） Dr. Bank deposit
Provision for the decline in value of intangible assets Accumulated amortization
Non-operating expense—loss on disposal of non-current assets（when loss occurs） Cr. Intangible assets
Non-operating revenue—gain on disposal of non-current assets（when gain occurs） ·当无形资产预期不能为企业带来经济利益时，应当将该无形资产的账面价值予以转销，其账面价值当作当期损益。 借：营业外支出 累计摊销
无形资产减值准备 贷：无形资产
Dr. non-operating expense Accumulated amortization
Provision for the decline in value of intangible assets Cr. Intangible assets
会计英语教材
