掃碼下載APP
及時接收考試資訊及
備考信息
對于剛剛接觸F7的ACCAer,雖然有F3的基礎,但仍會覺得詞匯量不夠,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。網校老師為大家總結了ACCA F7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 |
Accounting policies | 會計政策 | Accounting policies are the specific principles, bases, conventions, rules and practices adopted byan entity in preparing and presenting financial statements. |
Agricultural activity | 農業活動 | 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 | 資產周轉率 | Asset turnoveris a measure of how well the assets of a business are being used togenerate sales. |
Borrowing costs | 借款費用 | Borrowing costs:Interest and other costs incurred by an entity in connection with the borrowing of funds. |
Cash-generating unit | 現金產出單元 | Cash-generating unit:The smallest identifiable group of assets for which independent cash flows can beidentified and measured |
Contingent asset | 或有資產 | 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 | 或有負債 | 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 | 停止經營 | 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 | 匯率 | 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 | 政府補助 | 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 | 歷史成本 | 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 | 現時成本 | 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 | 現值 | Present value. A current estimate of the present discounted value of the future net cash flows in thenormal course of business. |
Copyright © 2000 - www.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: 色偷偷噜噜噜亚洲男人 | 免费精品国产的网站免费观看 | 69国产精品成人96视频色 | 日韩在线播放视频 | 神马久久福利 | 91久久网站| 欧美激情在线精品一区二区三区 | 一区二区三区在线 | 国产高清无密码一区二区三区 | 亚洲免费国产视频 | 国产三级一区二区三区 | 亚洲视频一 | 国产免费看片 | 国产美女永久免费 | 欧美成人综合在线 | 精品国产精品 | 亚洲第一网站 | 91av观看 | 国产精品成人一区二区 | 久久1区| 天堂av在线影院 | 综合伊人 | 中文字幕福利 | 在线三区 | 国产91精品一区二区 | 午夜免费激情 | 神马久久网站 | 嫩草网址 | 99精品一区二区 | 欧美一级黄色片免费观看 | 在线观看黄网 | 欧美日韩一区二区三区 | 香蕉久久a毛片 | 成人国产在线观看 | 在线观看成人av | 国产精品国产三级国产专播精品人 | 亚洲免费在线观看视频 | 日韩在线观看av | 欧美日韩免费在线观看 | 三级视频网站 | 国产精品免费一区二区三区四区 |