操你逼_一级毛片在线观看免费_91欧美激情一区二区三区成人_日本中文字幕电影在线观看_久久久精品99_九九热精

24周年

財稅實務 高薪就業(yè) 學歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.7.93 蘋果版本:8.7.93

開發(fā)者:北京正保會計科技有限公司

應用涉及權(quán)限:查看權(quán)限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

ACCA考試 F3專業(yè)詞匯中英文對照

來源: 正保會計網(wǎng)校 編輯: 2017/06/28 15:48:15  字體:

選課中心

多樣班次滿足需求

選課中心

資料專區(qū)

干貨資料助力備考

資料專區(qū)

報考指南

報考條件一鍵了解

報考指南

對于剛剛接觸F3的ACCAer,可能覺得F3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.

網(wǎng)校為廣大學生提供免考科目預評估服務,您可以點擊ACCA 預評估 acca考試 培訓按鈕進行評估申請。

ACCA學習資料 免費領取 正保會計網(wǎng)校

點擊圖片,領取更多免費學習資料

本文是正保會計網(wǎng)校原創(chuàng)文章,轉(zhuǎn)載請注明來自正保會計網(wǎng)校。
我要糾錯】 責任編輯:Lara
學員討論(0

免費試聽

  • Jessie《FR 財務報告》

    Jessie主講:《FR 財務報告》免費聽

  • 張宏遠《MA 管理會計》

    張宏遠主講:《MA 管理會計》免費聽

  • 何 文《SBL 戰(zhàn)略商業(yè)領袖》

    何 文主講:《SBL 戰(zhàn)略商業(yè)領袖》免費聽

限時免費資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業(yè)詞匯表

    詞匯表

  • ACCA考試報考指南

    報考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導圖

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有

京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號

恭喜你!獲得專屬大額券!

套餐D大額券

去使用
主站蜘蛛池模板: 亚洲美女网站 | 国产日韩久久 | 精品久久久国产 | 精品国产区| 成人av网站在线观看 | www色av| 国产 欧美 日韩 在线 | 久久久亚洲综合 | 日韩高清在线免费观看 | 国产日韩中文字幕 | 玖玖成人| 成人欧美一区二区三区黑人孕妇 | 爱久久视频| 国产精品久久久久免费视频 | 欧洲成人精品 | 麻豆一区二区三区 | 久久精选视频 | 欧美日韩视频一区二区三区 | 久久综合成人网 | 久久久网站 | 国产精品久久久av久久久 | 99re在线免费视频 | 又湿又紧又大又爽a视频国产 | 欧美亚洲一区二区三区四区 | 成人精品鲁一区一区二区 | 午夜精品久久久久 | 久久精品夜夜夜夜夜久久 | 久久久久久久一区二区三区 | 久久精品 | 欧美日韩电影一区 | 欧美一级毛片视频 | 国产黄色小视频 | 欧美日韩中文国产一区 | 国产在线第一页 | 国产在线视频一区 | 国产精品亚洲综合 | 91精品国产综合久久香蕉最新版 | 国产伦精品一区二区三区四区免费 | 国产精品视频久久 | 国产乱人乱精一区二视频国产精品 | 国产精品视频yy9099 |