掃碼下載APP
及時接收考試資訊及
備考信息
對于剛剛接觸F3的ACCAer,可能覺得F3內容是在太多太雜了,詞匯量不夠,題目看不懂,各種專業詞匯層出不窮,怎么背都背不完。但我們要知道,不積跬步,無以至千里;不積小流,無以成江海。今天我們就為大家總結了一些ACCA專業詞匯的中英文對照,希望可以幫助大家更好地理解這些定義。
英文 |
中文 |
定義 |
期后事項 |
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 |
調整事項 |
Adjusting event: An event after the reporting period that provides further evidence of conditions that existed at the reporting period. |
Capital expenditure |
資本性支出 |
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 |
公允價值 |
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 |
賬面價值 |
Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and impairment losses. |
Cash equivalents |
現金等價物 |
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 |
現金流 |
Cash flows are inflows and outflows of cash and cash equivalents. |
Operating activities |
經營活動 |
Operating activities are the principal revenue-producing activities of the enterprise and other activities that are not investing or financing activities. |
Investing activities |
投資活動 |
Investing activities are the acquisition and disposal of non-current assets and other investments not included in cash equivalents. |
Financing activities |
融資活動 |
Financing activities are activities that result in changes in the size and composition of the equity capital and borrowings of the entity. |
Debt ratio |
負債比率 |
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 |
個體營業者 |
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 |
有限責任公司 |
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 |
合伙企業 |
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. |
網校為廣大學生提供免考科目預評估服務,您可以點擊按鈕進行評估申請。
點擊圖片,領取更多免費學習資料
Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 国产精品99精品久久免费 | 99久视频| 精品国产第一国产综合精品 | 日韩精品免费在线视频 | 国产成人黄色 | 国产精品免费在线播放 | 国产中文字幕网 | 亚洲一区二区三区中文字幕 | 久久国产精品精品国产色婷婷 | 久久久99国产精品免费 | 亚洲 欧美变态 另类 综合 | 国产一区中文字幕 | 99国产精品视频免费观看一公开 | 一区二区久久久久 | 国产成人深夜视频51 | 97人人超碰| 国产成人综合视频 | 国产精品久久久久久久久久东京 | 国产精品一区二区三区久久 | 成年人福利视频 | 成人a级网站 | 国产一区二区三区四区 | aaaa黄色片 | 亚洲国产激情 | www.色com情11 | 国产精品久久久久久久久免费 | 成人激情视频 | 日韩精品在线免费观看 | 欧美午夜精品久久久久免费视 | 91 久久| 草久久免费视频 | 久久免费高清视频 | 日韩国产在线播放 | 91精品国产一区 | 日韩精品一区在线 | 色姑娘天天综合 | 激情一区二区 | 国产美女福利 | 亚洲福利天堂 | 日本中文字幕在线播放 | 毛片毛片毛片毛片毛片毛片 |