ACCA P2专业词汇中英文对照（一）

普通来源：正保会计网校 2017-09-18

对于刚刚接触P2《公司报告》的ACCA的同学，虽然前面有F3和F7的基础，但同样也有很多考生是F阶段免考的。大家可能会出现词汇量不够，题目看不懂，做题速度慢等问题。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 P2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
Impairment	减值	A fall in the value of an asset, so that its 'recoverable amount' is now less than its carrying value in the statement of financial position.
Carrying amount	账面价值	Carrying amount: is the net value at which the asset is included in the statement of financial position (ie after deducting accumulated depreciation and any impairment losses).
Owner-occupied property	自用不动产	Owner-occupied property is property held by the owner (or by the lessee under a finance lease) for use in the production or supply of goods or services or for administrative purposes.
Investment property	投资性房地产	Investment property is property (land or a building – or part of a building – or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: (a) Use in the production or supply of goods or services or for administrative purposes, or (b) Sale in the ordinary course of business
Goodwill	商誉	An asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised.
Employee benefits	员工福利	Employee benefits are all forms of consideration given by an entity in exchange for service rendered by employees or for the termination of employment.
Financial instrument	金融工具	Any contract that gives rise to both a financial asset of one entity and a financial liability or equity instrument of another entity.
Equity instrument	权益工具	Any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.