ACCA F7《财务报告》专业词汇中英文对照

来源：正保会计网校 2017-09-22

普通

对于刚刚接触F7的ACCAer，虽然有F3的基础，但仍会觉得词汇量不够，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。网校老师为大家总结了ACCA F7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
Accounting policies	会计政策	Accounting policies are the specific principles, bases, conventions, rules and practices adopted byan entity in preparing and presenting financial statements.
Agricultural activity	农业活动	Agricultural activity is the management by an entity of the biological transformation of biologicalassets for sale, into agricultural produce or into additional biological assets.
Asset turnover	资产周转率	Asset turnoveris a measure of how well the assets of a business are being used togenerate sales.
Borrowing costs	借款费用	Borrowing costs:Interest and other costs incurred by an entity in connection with the borrowing of funds.
Cash-generating unit	现金产出单元	Cash-generating unit:The smallest identifiable group of assets for which independent cash flows can beidentified and measured
Contingent asset	或有资产	Contingent asset as: A possible asset that arises from past events and whose existence will be confirmed by the occurrence ornon-occurrence of one or more uncertain future events not wholly within control of the entity.
Contingent liability	或有负债	Contingent liability as: •A possible obligation that arises from past events and whose existence will be confirmed only bythe occurrence or non-occurrence of one or more uncertain future events not wholly within thecontrol of the entity; or •A present obligation that arises from past events but is not recognised because: –It is not probable that an outflow of resources embodying economic benefits will berequired to settle the obligation; or –The amount of the obligation cannot be measured with sufficient reliability.
Discontinued operation	停止经营	Discontinued operation. A component of an entity that has either been disposed of, or is classified asheld for sale, and: （a） Represents a separate major line of business or geographical area of operations （b） Is part of a single co-ordinated plan to dispose of a separate major line of business or geographicalarea of operations, or （c） Is a subsidiary acquired exclusively with a view to resale.
Exchange rate	汇率	Exchange rate. The ratio of exchange for two currencies.
Government assistance	政府援助	Government assistance. Action by government designed to provide an economic benefit specificto an entity or range of entities qualifying under certain criteria.
Government grants	政府补助	Government grants. Assistance by government in the form of transfers of resources to an entity inreturn for past or future compliance with certain conditions relating to the operating activities of theentity. They exclude those forms of government assistance which cannot reasonably have a valueplaced upon them and transactions with government which cannot be distinguished from thenormal trading transactions of the entity.
Historical cost	历史成本	Historical cost. Assets are recorded at the amount of cash or cash equivalents paid or the fair value of theconsideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amountof proceeds received in exchange for the obligation, or in some circumstances （for example, incometaxes）, at the amounts of cash or cash equivalents expected to be paid to satisfy the liability in the normalcourse of business.
Current cost	现时成本	Current cost. Assets are carried at the amount of cash or cash equivalents that would have to be paid ifthe same or an equivalent asset was acquired currently.
Present value	现值	Present value. A current estimate of the present discounted value of the future net cash flows in thenormal course of business.