2018年ACCA考試《FA財(cái)務(wù)會(huì)計(jì)》專業(yè)詞匯中英文對(duì)照丨收藏

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定義

Events after the reporting period

期后事項(xiàng)

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(xiàng)

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(jià)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(jià)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(jià)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(yíng)活動(dòng)

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(dòng)

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(dòng)

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(gè)體營(yíng)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.