ACCA P2《公司報告》專業(yè)詞匯中英文對照（二）

Credit loss

信貸損失

The expected shortfall in contractual cash flows.

Hedging

對沖

Hedging, for accounting purposes, means designating one or more hedging instruments so that their change in fair value is an offset, in whole or in part, to the change in fair value or cash flows of a hedged item.

Potential ordinary share

潛在普通股

A financial instrument or other contract that may entitle its holder to ordinary shares.

Dilution

稀釋

Dilution is a reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of certain conditions.

Significant influence

重大影響

Significant influence is the power to participate in the financial and operating policy decisions of an economic activity but is not control or joint control over those policies.

Discontinued operation

停止經(jīng)營

Discontinued operation: a component of an entity that has either been disposed of, or is classified as held 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 geographical area of operations, or

(c) Is a subsidiary acquired exclusively with a view to resale

Agricultural activity

農(nóng)業(yè)活動

Agricultural activity is the management by an entity of the biological transformation of biological assets for sale, into agricultural produce or into additional biological assets.