ACCA P2專業(yè)詞匯中英文對照（一）

來源: 正保會計網校編輯： 2017/09/18 09:47:39　字體：大小

對于剛剛接觸P2《公司報告》的ACCA的同學，雖然前面有F3和F7的基礎，但同樣也有很多考生是F階段免考的。大家可能會出現(xiàn)詞匯量不夠，題目看不懂，做題速度慢等問題。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了一些ACCA P2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
Impairment	減值	A fall in the value of an asset, so that its 'recoverable amount' is now less than its carrying value in the statement of financial position.
Carrying amount	賬面價值	Carrying amount: is the net value at which the asset is included in the statement of financial position (ie after deducting accumulated depreciation and any impairment losses).
Owner-occupied property	自用不動產	Owner-occupied property is property held by the owner (or by the lessee under a finance lease) for use in the production or supply of goods or services or for administrative purposes.
Investment property	投資性房地產	Investment property is property (land or a building – or part of a building – or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: (a) Use in the production or supply of goods or services or for administrative purposes, or (b) Sale in the ordinary course of business
Goodwill	商譽	An asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised.
Employee benefits	員工福利	Employee benefits are all forms of consideration given by an entity in exchange for service rendered by employees or for the termination of employment.
Financial instrument	金融工具	Any contract that gives rise to both a financial asset of one entity and a financial liability or equity instrument of another entity.
Equity instrument	權益工具	Any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.