點(diǎn)擊查看：2014年注冊(cè)會(huì)計(jì)師考試英語(yǔ)零基礎(chǔ)通關(guān)詞匯匯總

　　第七部分 投資性房地產(chǎn)

　　investment Property 投資性房地產(chǎn)

　　a land use right that is leased out 已出租的土地使用權(quán)

　　【講解】

　　(1)land use right 土地使用權(quán)

　　(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 持有并準(zhǔn)備增值后轉(zhuǎn)讓的土地使用權(quán)

　　owner-occupied property 自用房地產(chǎn)

　　【講解】

　　occupy [’ɒkjʊpaɪ] v. 占據(jù)，占領(lǐng)，占有

　　property held as inventories 作為存貨的房地產(chǎn)

　　purchased investment property 外購(gòu)?fù)顿Y性房地產(chǎn)

　　self-constructed investment property 自行建造投資性房地產(chǎn)

　　cost model for subsequent measurement of investment property 采用成本模式進(jìn)行后續(xù)計(jì)量的投資性房地產(chǎn)

　　fair value model for subsequent measurement of investment property采用公允價(jià)值模式進(jìn)行后續(xù)計(jì)量的投資性房地產(chǎn)

　　【講解】

　　subsequent [’sʌbsɪkw(ə)nt]adj. 后來(lái)的，隨后的

　　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 [træns’fɜː; trɑːns-; -nz-]n. 轉(zhuǎn)換

　　date of transfer 轉(zhuǎn)換日

　　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.

　　【譯】采用公允價(jià)值模式計(jì)量的投資性房地產(chǎn)轉(zhuǎn)換為自用房地產(chǎn)時(shí)，應(yīng)當(dāng)以其轉(zhuǎn)換當(dāng)日的公允價(jià)值作為自用房地產(chǎn)的賬面價(jià)值，公允價(jià)值與原賬面價(jià)值的差額計(jì)入當(dāng)期損益。

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