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

第六讲 资产减值 Assets Impairment

教学内容：

在本章的教学中主要向学生介绍资产的英文定义，资产的会计处理。主要包括资产的计量方法中使用的英文术语，资产的后续计量中涉及到资产减值的内容。通过课堂例题的练习使大家掌握资产减值题目的解答方法。 1.Definition of asset:

An asset is a resource owned or controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity。 owned or controlled by the entity 由企业拥有或者控制 as a result of past events 由过去的交易或者事项形成

from which future economic benefits are expected to flow to the entity 预期会给企业带来经济利益

此外，满足资产定义还有以下两个条件： probable 很可能的

measurable 可以计量的

2.Asset Measurement 资产的计量 measure v. 计量, 度量 measurable adj. 可计量的

Historical cost 历史成本、原始成本

e.g. Traditionally, a company’s assets were valued at their historical costs. With inflation, such assets were usually undervalued. replacement cost 重置成本

e.g. With replacement cost accounting, assets are valued at the amount it would cost to

replace them. 在重置成本会计方法下，资产通常是以替换现存资产的所需的成本来计量的。 net realizable value 可变现净值

e.g. At the reporting date, a company’s inventory should be valued at the lower of cost or the net realizable value. 在资产负债表日，公司期末存货应按照成本或可变现净值孰低计量。 present value 现值

e.g. The leased assets are usually valued at the present value of future cash flows generated from the assets. 租赁资产通常是以来自于该资产的未来现金流的现值来计量的。 Fair value 公允价值

e.g. Real estate investment measured with the fair value model should be adjusted to the fair value. 在公允价值模式下计量的投资性房地产，应该被被调整到以公允价值进行计量。 Recoverable amount 可回收金额

（the higher of the fair value less costs to sell and the present value of expected future cash flow）