2014年注册会计师考试英语零基础词汇第十五讲

　　government grants 政府补助

　　deferred income递延收益

　　e.g. A government grant related to an asset shall be recognized as deferred income, and evenly amortized to profit or loss over the useful life of the related asset. However, a government grant measured at a nominal amount shall be recognized immediately in profit or loss for the current period.

　　【讲解】

　　evenly [’i:v渂氀椀崀 adv. 均匀地，平衡地，平等地

　　government grants related to assets 与资产相关的政府补助

　　government grants related to income 与收益相关的政府补助

　　income method 收益法

　　capital method 资本法

　　total amount method 总额法

　　net amount method 净额法

　　financial appropriation 财政拨款

　　finance-funded interest 财政贴息

　　tax returns 税收返还

　　free assign of non-monetary assets 无偿划拨非货币性资产

　　【讲解】

　　assign [’sa渂崀 v. 分配，指派，将财产过户(尤指过户给债权人)