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ACCA F7《財(cái)務(wù)報(bào)告》專業(yè)詞匯中英文對照
對于剛剛接觸F7的ACCAer，雖然有F3的基礎(chǔ)，但仍會覺得詞匯量不夠，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。網(wǎng)校老師為大家總結(jié)了ACCA F7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 |
| Accounting policies | 會計(jì)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(nóng)業(yè)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(chǎn)周轉(zhuǎn)率 | Asset turnoveris a measure of how well the assets of a business are being used togenerate sales. |
| Borrowing costs | 借款費(fèi)用 | Borrowing costs:Interest and other costs incurred by an entity in connection with the borrowing of funds. |
| Cash-generating unit | 現(xiàn)金產(chǎn)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(chǎn) | 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(fù)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(jīng)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(bǔ)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(xiàn)時(shí)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(xiàn)值 | Present value. A current estimate of the present discounted value of the future net cash flows in thenormal course of business. |
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