2018年ACCA考試《FA財務(wù)會計》專業(yè)詞匯中英文對照丨收藏

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來源: 正保會計網(wǎng)校編輯： 2018/06/25 18:31:54　字體：大小

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對于剛剛接觸《FA財務(wù)會計》的ACCAer，可能覺得《FA財務(wù)會計》內(nèi)容是在太多太雜了，詞匯量不夠，題目看不懂，各種專業(yè)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(jié)了一些ACCA專業(yè)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
Events after the reporting period	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(diào)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(xiàn)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(xiàn)金流	Cash flows are inflows and outflows of cash and cash equivalents.
Operating activities	經(jīng)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(fù)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(yè)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(zé)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(yè)	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.