ACCA考试 F3专业词汇中英文对照

普通来源：正保会计网校 2017-06-28

对于刚刚接触F3的ACCAer，可能觉得F3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.