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注册bet356官网去哪找_bet356官网英超联赛_bet356在线投注《英语》考试基础单词(3)

  金融资产*

  30.financial assets 金融资产

  give rise to 引起,导致

  31.cash on hand 库存现金

  32.bank deposits [d?’p?z?t] 银行存款

  33.A/R, account receivable应收账款

  34.notes receivable 应收票据

  35.others receivable 其他应收款项

  36.equity investment 股权投资

  37.bond investment 债券投资

  38.derivative financial instrument 衍生金融工具

  39.active market 活跃市场

  40.quotation [kw?(?)’te??(?)n]n. 报价

  41.financial assets at fair value through profit or loss 以公允价值计量且其变动计入当期损益的金融资产

  41-1 those designated as at fair value through profit or loss 指定为以公允价值计量且其变动计入当期损益的金融资产

  41-2 financial assets held for trading 交易性金融资产

  42.financial liability 金融负债

  43.transaction costs 交易费用

  43-1 incremental external cost 新增的外部费用

  【讲解】

  incremental [?nkr?’m?ntl] adj. 增量的,增值的

  44.cash dividend declared but not distributed 已宣告但尚未发放的现金股利

  投资收益

  45.profit and loss arising from fair value changes 公允价值变动损益

  46.Held-to-maturity investments 持有至到期投资

  47.amortized cost 摊余成本

  【讲解】

  amortized [?’m?:taizd] adj. 分期偿还的,已摊销的

  48.effective interest rate 实际利率

  49.loan [l??n] n. 贷款

  50.receivables [ri’si:v?blz] n. 应收账款

  51.available-for-sale financial assets 可供出售金融资产

  52.impairment of financial assets 金融资产减值

  52-1 impairment loss of financial assets 金融资产减值损失

  53.transfer of financial assets 金融资产转移

  53-1 transfer of the financial asset in its entirety 金融资产整体转移

  53-2 transfer of a part of the financial asset 金融资产部分转移

  54.derecognition [di?’rek?g’n???n] n. 终止确认,撤销承认

  54-1 derecognize [di?’rek?gna?z] v. 撤销承认

  【讲解】

  (1)前缀de-,意为“除去、取消、否定、非、相反”

  (2)discharge [d?s’t?ɑ?d?] n. 排放,卸货,解雇 v. 解雇,写下,免除

  (3)cancel [’k?ns(?)l] n. n.取消 v. 取消,删去

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