2014注册会计师考试英语零基础词汇第七讲

　　investment Property 投资性房地产

　　a land use right that is leased out 已出租的土地使用权

　　【讲解】

　　(1)land use right 土地使用权

　　(2)lease out 出租

　　a building that is leased out 已出租的建筑物

　　a land use right held for transfer upon capital appreciation 持有并准备增值后转让的土地使用权

　　owner-occupied property 自用房地产

　　【讲解】

　　occupy [’欂樀言瀂愀樀崂 v. 占据，占领，占有

　　property held as inventories 作为存货的房地产

　　purchased investment property 外购投资性房地产

　　self-constructed investment property 自行建造投资性房地产

　　cost model for subsequent measurement of investment property 采用成本模式进行后续计量的投资性房地产

　　fair value model for subsequent measurement of investment property采用公允价值模式进行后续计量的投资性房地产

　　【讲解】

　　subsequent [’s戂猀樀欂眀()nt]adj. 后来的，随后的

　　e.g. For investment property accounted for using the fair value model, a change from the fair value model to the cost model is not permitted.

　　transfer [tr渀猀’f; trɑ渂猀-; -nz-]n. 转换

　　date of transfer 转换日

　　e.g. For a transfer from investment property carried at the fair value model to owner-occupied property, its fair value at the date of transfer is regarded as the carrying amount of the owner-occupied property. The difference between the fair value and the original carrying amount is recognized in profit or loss for the current period.

　　【译】采用公允价值模式计量的投资性房地产转换为自用房地产时，应当以其转换当日的公允价值作为自用房地产的账面价值，公允价值与原账面价值的差额计入当期损益。