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2018年ACCA考试《FA财务会计》专业词汇中英文对照丨收藏

来源: 正保会计网校 2018-06-25
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对于刚刚接触《FA财务会计》的ACCAer,可能觉得《FA财务会计》内容是在太多太杂了,词汇量不够,题目看不懂,各种专业词汇层出不穷,怎么背都背不完。

但我们要知道,不积跬步,无以至千里;不积小流,无以成江海。今天我们就为大家总结了一些ACCA专业词汇的中英文对照,希望可以帮助大家更好地理解这些定义。

英文

中文

定义

Events after the reporting period

期后事项

Events after the reporting period: An event which could be favourable or unfavourable, that occurs between the reporting period and the date that the financial statements are authorised for issue.

Adjusting event

调整事项

Adjusting event: An event after the reporting period that provides further evidence of conditions that existed at the reporting period.

Capital expenditure

资本性支出

Capital expenditure is expenditure which forms part of the cost of non-current assets.

Revenue expenditure

收益性支出

Revenue expenditure is expenditure incurred for the purpose of the trade or to maintain non-current assets.

Cost

成本

Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction

Fair value

公允价值

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

Carrying amount

账面价值

Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and impairment losses.

Cash equivalents

现金等价物

Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

Cash flows

现金流

Cash flows are inflows and outflows of cash and cash equivalents.

Operating activities

经营活动

Operating activities are the principal revenue-producing activities of the enterprise and other activities that are not investing or financing activities.

Investing activities

投资活动

Investing activities are the acquisition and disposal of non-current assets and other investments not included in cash equivalents.

Financing activities

融资活动

Financing activities are activities that result in changes in the size and composition of the equity

capital and borrowings of the entity.

Debt ratio

负债比率

The debt ratio is the ratio of a company's total debts to its total assets.

Drawings

提款自用

Drawings are amounts of money taken out of a business by its owner.

Sole traders

个体营业者

A sole trader is a business owned and run by one individual, perhaps employing one or two assistants and controlling their work. The individual's business and personal affairs are, for legal and tax purposes, identical.

Limited liability companies

有限责任公司

Limited liability companies. Limited liability status means that the business's debts and the personal debts of the business's owners (shareholders) are legally separate. The shareholders cannot be sued for the debts of the business unless they have given some personal guarantee. This is called limited liability.

Partnerships

合伙企业

Partnerships. These are arrangements between individuals to carry on business in common with a view to profit. A partnership, however, involves obligations to others, and so a partnership is usually governed by a partnership agreement. Unless it is a limited liability partnership (LLP), partners will be fully liable for debts and liabilities, for example if the partnership is sued.

有报考ACCA意向的学员,您可以点击下方按钮进行免考预评估。

2018年ACCA网络课程火热招生中

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