PAGEPAGE3國際會(huì)計(jì)名詞解釋整理measuremenmeasrementsesfandqualifyingeconomicactivitiesortransactions.計(jì)量：是對(duì)經(jīng)濟(jì)活動(dòng)或交易進(jìn)行確認(rèn)、分類和量化的過程。disclosure：disclosureistheprocessofbywhichaccountingmeasurementsarecommunicatedtotheirintendedusers.披露：是將會(huì)計(jì)計(jì)量傳遞給它們的預(yù)訂使用者的過程。istheprocessofbywhichspecializedaccountingprofessionals（auditors）attesttothereliabilityofthemeasurementandcommunicationprocess.審計(jì)：是由專門的會(huì)計(jì)專業(yè)人士（審計(jì)師）鑒證計(jì)量和溝通過程的可靠性的過程。quantifiablecharacteristicofanitemthatismeasuredforaccountingpurposes.Forcostandreplacementcostareattributesofanasset.量屬性。exchangeofonecurrencyforanother兌換：一種貨幣與另外一種貨幣的交換。currentrate：theexchangerateineffectattherelativefinancialstatementdate.現(xiàn)行匯率：相關(guān)財(cái)務(wù)報(bào)表日的實(shí)際匯率。functionalprimarycurrencyinwhichanentitydoesbusinessandgeneratesandspendscash.Itisusuallythecurrencyofthecountrywheretheentityislocatedandthecurrencyinwhichthebooksofrecordaremaintained.的貨幣和記賬用的貨幣。historicalrate：theforeignexchangeratethatprevailedwhenaforeigncurrencyassetorliabilitywasfirstrequiredorincurred.歷史匯率：最初取得外幣資產(chǎn)或形成外幣負(fù)債時(shí)的外匯匯率。translationadjustment：translationadjustmentsresultfromtheprocessoftranslatingfinancialstatementsfromtheentity`sfunctionalcurrencyintothereportingcurrency.折算調(diào)整：在將財(cái)務(wù)報(bào)表從企業(yè)的功能貨幣折算為報(bào)告貨幣的過程中所進(jìn)行的調(diào)整。unitofcurrencyinwhichassets,liabilities,revenue,andexpensesaremeasured.計(jì)量單位：計(jì)量資產(chǎn)、負(fù)債、收入和費(fèi)用的貨幣。purchasinggeneralabilityofamonetaryunittocommandgoodsandservices.購買力：一單位貨幣所能買到的商品和服務(wù)的總體能力。generalprice—leveladjustments：currencyamountsadjustedforgeneralprice—level（purchasing一般物價(jià)水平調(diào)整：按照一般物價(jià)水平（購買力）對(duì)貨幣金額進(jìn)行變動(dòng)調(diào)整。businessmodelinsmodelingsagtsformulating,implementing，andevaluatingafirm`slong—rangebussinessplan.確定經(jīng)營模式：確定經(jīng)營模式是一幅“宏偉藍(lán)圖計(jì)劃。accountingriskthatthepreferredaccountingtreatmentforatransactionisnotavailable.會(huì)計(jì)風(fēng)險(xiǎn)：對(duì)一項(xiàng)交易所偏好的會(huì)計(jì)處理方法不存在的風(fēng)險(xiǎn)。marketoflostowingtounexpectedchangesinthepricesofforeignequities.市場(chǎng)風(fēng)險(xiǎn)：由于非預(yù)期的外匯、信用、商品和權(quán)益價(jià)格變動(dòng)而導(dǎo)致?lián)p失的風(fēng)險(xiǎn)。Riskthetemporalrelationshipofvariousmarketriskstofinancialstatementvariablesthataffectafirm`svalueandassessingtheirlikelihoodofoccurrence.估它們發(fā)生的可能性。internationaltransferneedfortransferpricingariseswhengoodsorservicesexchangedbetweenorganizationalunitsofthesame company.the transfer price places a monetary value onintracompanyexchangesthatoccurbetweenoperatingunitsandisasubstitudeforamarketprice.Itisgenerallyrecordedasrevenuebyoneunitandacostbytheother.種替代。通常情況下，一個(gè)單位記收入，而另一個(gè)單位記成本。p