ACCAF中英文单词对照
ACCA f1 单词组合表
中空组织 诚实 热情 人力资源管理 保健 不完全竞争 向内运输 刺激 收入 入职培训 劣质产品 通货膨胀 不可分割 无形 诚实 智商 利率 内审 内控 国际会计准则理事 会 国际会计师联合会 人际 面试 恐吓 内部 工作扩大化 工作丰富化 工作轮岗制
112. Joint committee 113. Judgement 114. Leadership 115. Learning process 116. Liablity 117. Limited liability 118. Litigation 119. Lowballing 120. Macroeconomic 121. Management 122. Marginal utility 123. Market 124. Matrix 125. Mentor 126. Middle line 127. Microeconomic 128. Minimum wage 129. Module 130. Monetary policy 131. Money laundering 132. Monopolistic competition 133. Monopoly 134. Morale 135. Motivation 136. Mourning 137. Multiplier effect 138. Nomination committee 139. Non-current asset
利润 项目 公共部门 采购 质量控制 失业率 理性 原材料 应收账款 衰退 恢复 招聘 裁员 相对主义 声誉 薪酬 辞职 奖励 居民消费价格指数 萨班斯法案 层级链 选拔 实收资本 股东 社会层级 个体户 控制维度 电子表格
196. Stagflation 197. Stakeholder 198. Strategy 199. Substitute 200. Supervision 201. Supply 202. Synergy 203. Taxation 204. Team building 205. Teeming and lading 206. Theorist 207. Transparancy 208. Treasury 209. Uncertainty 210. Unemployment 211. Utilitarianism 212. Valence 213. Value chain 214. Variable 215. Victimisation 216. Whistleblow 217. Working capital 218. World Trade Organization (WTO)
【分享】【最新】ACCA LW(F4)专业词汇中英对照
【分享】【最新】ACCA LW（F4）专业词汇中英对照中国学生刚刚接触ACCA时面临的困难主要来自两方面：一个是英文教材的使用，二是长期以来形成的针对中国考试固有的思维方式。
第二个问题需要经过一段时间的学习和做题慢慢掌握英文考试的解题思路，熟悉ACCA的作答模式。
对于提高英语水平这个问题，我们可以先从掌握ACCA 词汇入手，逐渐了解专业名词的表达方式，进而能够在阅读教材时减少一些障碍，方便理解知识内容。
本文和大家分享的是ACCA初级阶段F4涉及的词汇，帮助大家快速入门高效学习。
（一）1. Apparent authority：表面权限Apparent authority is the authority which an agent appears to have to a third party. A contract made within the scope of such authority will bind the principal even though the agent was not following their instructions.2. Appeal court：上诉法院The appeal court is the court to which an appeal is made against the ruling or the sentence.3. Ante-natal care：产前护理Ante-natal care is an employee has a right not to be unreasonably refused time off for ante-natal care during working hours.4. Civil court：民事法庭In a civil suit, one party who feels they were harmed brings a complaint against another party.5. Civil law：民法Civil law exists to regulate disputes over the rights and obligations of persons dealing with each other and seeks to compensate injured parties.6. Collateral contract：附属合同A collateral contract is a contract where consideration is provided by the making of another contract. For example, if there are two separate contracts, one between A andB and one between A and C, on terms which involve some concerted action between B and C, there may be a contract between B and C.7. Common law：习惯法Common law is the body of legal rules common to the whole country which is embodied in judicial decisions.8. Consideration：对价Consideration is an essential part of most contracts. It is what each party brings to the contract.9. Constructive dismissal：推定解雇Constructive dismissal is where the employer commits a breach of contract, thereby causing the employee to resign. By implication, this is also dismissal without notice.10. Contextual rule：关联规则The contextual rule means that a word should be construed in its context: it is permissible to look at the statute as a whole to discover the meaning of a word in it.11. Contributory negligence：共同过失A court may reduce the amount of damages paid to the claimant if the defendant establishes that they contributed to their own injury or loss, this is known as contributory negligence.12. Counter-offer：反要约A counter-offer is a final rejection of the original offer. If a counter-offer is made, the original offeror may accept it, but if they reject it, their original offer is no longer available for acceptance.（二）13. County Court：地方法院County Courts hear claims in contract and tort, equitable matters and land and probate disputes among others.14. Court of Appeal：上诉法院The Court of Appeal hears appeals from the County Court, the High Court, the Restrictive Practices Court and the Employment Appeal Tribunal.15. Criminal law：刑法In criminal cases, the state prosecutes the wrongdoer.16. Crown Court：刑事法庭The Crown Court hears appeals from Magistrates' Courts.17. Declaration of solvency：有偿付能力的声明A voluntary winding up is a members' voluntary winding up only if the directors make and deliver to the Registrar a declaration of solvency.18. Duty of care：谨慎义务In the landmark case of Donoghue v Stevenson 1932 the House of Lords ruled that a person might owe a duty of care to another with whom they had no contractual relationship at all. The doctrine has been refined in subsequent rulings, but the principle is unchanged.19. Equity：衡平法Equity is a term which applies to a specific set of legal principles which were developed by the Court of Chancery to supplement (but not replace) the common law. It is based on fair dealings between the parties. It added to and improved on the common law by introducing the concept of fairness.20. Exclusion clause：除外条款An exclusion clause may attempt to restrict one party's liability for breach of contract or for negligence.21. Express authority：明示权限Express authority is a matter between principal and agent. This is authority explicitly given by the principalto the agent to perform particular tasks, along with the powers necessary to perform those tasks.22. Exemption clauses：免责条款An exclusion clause may attempt to restrict one party's liability for breach of contract or for negligence.23. Executed consideration：已履行的对价Executed consideration is an act in return for a promise such as paying for goods when the shopkeeper hands them over.24. Executory consideration：待履行的对价Executory consideration is a promise given for a promise, such as promising to pay for goods that the shopkeeper puts on order for you.25. liquidation：清算Liquidation means that the company must be dissolved and its affairs 'wound up', or brought to an end.。
ACCAF中英文单词对照
4．贸易折扣（商业折扣）trade discount5．现金折扣cash discount 第一章6. 不含税exclusive7. 含税 inclusiveasset 1．资产8. 交易事项Transaction liability2．负债9. 取走withdrawasset 3．所有者权益equity=capital=net 第五章 income=revenue=sales 4．收入1.现金 petty cash=cash on hand expense ．费用52.支票 chequeplant ．厂房63.自动转账 standing order/direct debt machine．机器74.银行给你存款利息 bank interest on intangible asset8．无形资产deposit87 ．非流动资产9 Non current asset（6 5.银行收取利息手续费 bank charges ）9属于6.银行收取利息 bank interest on petty cash 10．库存现金overdraftcash11．银行存款7.空头支票 dishonored chequetrade receivable=A/R 12．应收账款8.未结清的款项，别人给我的 uncleared inventory．存货13lodgement10 11 12 14（．流动资产 current asset 9.未承兑的汇票 unpresent cheque ）属于141310.别人给我支票 undrawn cheque loan15．贷款11.公司业务错误 business error trade payables=A/P16．应付账款12.银行业务错误 bank erroradvance from customers ．预收账款1713.银行存款余额调节表 bank 15 16 18．流动负债（ current liabilityreconciliation）属于171814.银行透支 overdraftshare capital 19．实收资本15.银行对账单 bank statementshare premium20．资本公积16.现金账簿/银行存款日记账 cash Retained earnings=R/ES 21．留存收益bookstatement of financial ．资产负债表2217.总账 control accounts =general position=SOFPledgerof 变益动表statement 权有．23所者18.明细账 individual ledger =personal changes in equity=SOCIEledger=subsidiary ledger=memo account statement of cash flow 24．现金流量表19.应收账款总账 receivable control statement of comprehensive 25．利润表account =receivable general ledger income=SOCI20.应收账款明细账receivable 第二章ledger=sales ledgerdouble-entry bookkeeping ．复式记账121.坏账 bad debt=irrecoverable debt Debit 借2. 22.毛利润 gross profitCredit贷3. 23.一般性坏账准备 general allowance prepayment 4. 预付账款24.特殊性坏账准备 specific allowance profit5. 利润 debt第四章 doubtful25.可疑的坏账value added tax=salestax ．增值税125.资产减值损失 expense-bad debts input tax 2．进项税额written offoutput tax．销项税额3 allowance for A/R坏账准备26.第六章 life20 确定使用寿命inventoryfinite useful life 1 存货21先进先出 first in first out累计摊销 accumulated amortization 222 每年的折旧3 特殊计价法 specific identification depreciation for eachyear加权平均法 period average=weighted 4第八章 average1或有事项continuous contingencies动5 移加权平均法2.average=continuous weighted average 或有负债 contingentliabilities3.现时义务method=moving weighted average present obligation cost4.或有资产 contingent assets method5.肯定的 certain 6 成本 historical cost6.可能的 net realizable value probable 7 可变现净值7.8 资或许的准备 possible 的失-计提存货跌价产减值损8.遥远的，渺茫的expense-inventory written-downRemote9.perpetual inventory 预计负债 provision9 永续盘存制第九章 system1.periodic inventory 试算平衡 trial Balance制实10 地盘存2.system交易发生 transaction occur3.购货 purchase 复式记账 Double entry 114.12 数量 quantity 结账 Balance off5.期末调整 Year End Adjustment 单价13 unit cost6.错误 gross profit margin14 毛利润率 Errors7.遗漏第七章 omission8. original purchase price任命错误 commission errors买价19.原则性错误site of preparation errors of principle cost 2 场地准备费10.3 运输费 delivery and handling 加总错误 casting errors11.暂记账户安装费4 installationsuspense account第十章员工培训费 employee training51.6资本化后续支出 capital expenditure 预付账款 prepayment2.revenue expenditure 7 费用化后续支出预提费用 accruals3.其他应收款 other receivable 直线法8 straight line method4.递延收入 Deferred income accumulated depreciation 9 累计折旧5. original cost到期 expire 原值106. 值残净estimated 欠款residual arrear 计11 预7.租客value Tenant8. useful life12 预计使用寿命财务报表 financial statements9.余额递减法13 reducing balance method 资产负债表 The Statement of Financial Position账14 net book value=carrying 面价值10.利润表valueThe statement ofcomprehensive income置产资定固15 处fixed disposal of11.asset所有者权益变动表The statement ofchange in equity16 固定资产清理 disposal account第十一章研究性支出17 research cost1.18 现金流量表 The statement of cash development cost开发性支出flowindefinite useful 不确定使用寿命192.经营活动 operating activities3.投资活动 investing activities4.筹资活动 financing activities5.直接法 The direct method6.间接法 indirect method7.付出利息 Interest paid8.付出所得税 Income tax paid9.付出红利 Dividends paid第十二章1.资产负债表日后事项 Events after thereporting period2.调整事项 adjusting event3.非调整事项 Non-adjustingevent第十三章1.会计政策 Accounting policyAccounting Estimate 会计估计2.。
acca afm单词手册
acca afm单词手册以下是ACCA AFM（高级财务管理）中常用的一些英文单词和术语：1. Accounting：会计2. Finance：财务3. Management：管理4. Analysis：分析5. Reporting：报告6. Statement：报表7. Statement of Financial Position (Balance Sheet)：财务状况表（资产负债表）8. Statement of Profit or Loss (Income Statement)：利润表或损益表9. Statement of Changes in Equity：权益变动表10. Cash Flow Statement：现金流量表11. Notes to the Accounts：会计附注12. Audit：审计13. Assurance：保证14. Taxation：税务15. Valuation：估值16. Risk Management：风险管理17. Enterprise Risk Management (ERM)：企业风险管理18. Internal Control：内部控制19. Governance：治理20. Shareholder Value：股东价值21. Enterprise Value：企业价值22. Mergers and Acquisitions (M&A)：并购23. Divestiture：剥离24. Restructuring：重组25. Joint Venture：合资企业26. Private Equity：私募股权27. Initial Public Offering (IPO)：首次公开发行28. Secondary Market Offering：二次市场发行29. Loan Facility：贷款融资30. Bond Issuance：债券发行31. Mutual Fund：共同基金32. Hedge Fund：对冲基金33. Real Estate Investment Trust (REIT)：房地产投资信托基金34. Project Finance：项目融资35. Leveraged Buyout (LBO)：杠杆收购36. Initial Coin Offering (ICO)：首次代币发行37. Security Token Offering (STO)：证券代币发行38. Contingency Planning：应急计划39. Pro forma Statements：预计报表40. Forecasting：预测41. Budgeting：预算编制42. Cost Management：成本管理43. Resource Allocation：资源配置44. Capital Expenditure (CapEx)：资本支出45. Operating Expenditure (OpEx)：运营支出46. Depreciation and Amortization：折旧和摊销47. Capital Structure：资本结构48. Dividend Policy：股息政策49. Shareholder Return on Investment (ROI)：股东投资回报率50. Return on Equity (ROE)：权益回报率。
赶紧收藏丨ACCAAB(F1)常用单词中英文对照表
ACCA F1
ACCA F1单词表
ACCA COde Of EthiCS and
COn duct
ACCA道德行为准则
Acco Un ti ng Stan dards Board (ASB)
会计准则委员会
Ad hoc COmmitteeS
特设委员会
Ad valorem tax
从价税
AdVOCaCy threat
EXeCUtiVe COmmitteeS
执行委员会
EXeCUtiVe directors
执行董事
FiSCaI policy
财政政策
Flat orga ni Zati on
扁平化组织
Floor PriCe
最低限价
HUma n ReSOUrCe Man ageme nt
人力资源管理
Hybrid StrUCtUreS
倾向性威胁
Age ncy theory
代理理论
Aggregate dema nd
总需求
Aggregate SUPPIy
总供给
ArC elasticity of dema nd
需求弧弹性
BaCk-UP con trols
备份控制
Bala nce of Payme nts
国际收支
BUdget
预算
BUSin ess Strategy
混合结构
In come elasticity of dema nd
需求的收入弹性
In flati on
通货膨胀
LeaderShiP style
领导模式
Long run SUPPIy CUrVe
长期供给曲线
ACCA F3 中英文单词对照表
第一章1．资产asset2．负债liability3．所有者权益equity=capital=net asset4．收入income=revenue=sales5．费用expense6．厂房plant7．机器machine8．无形资产intangible asset9．非流动资产Non current asset（6 7 8属于9）10．库存现金petty cash11．银行存款cash12．应收账款trade receivable=A/R13．存货inventory14．流动资产current asset （10 11 12 13属于14）15．贷款loan16．应付账款trade payables=A/P17．预收账款advance from customers18．流动负债current liability（15 16 17属于18）19．实收资本share capital20．资本公积share premium21．留存收益Retained earnings=R/ES22．资产负债表statement of financial position=SOFP 23．所有者权益变动表statement of changes in equity=SOCIE24．现金流量表statement of cash flow25．利润表statement of comprehensive income=SOCI第二章1．复式记账double-entry bookkeeping2. 借Debit3. 贷Credit4. 预付账款prepayment5. 利润profit第四章1．增值税value added tax=sales tax2．进项税额input tax3．销项税额output tax4．贸易折扣（商业折扣）trade discount5．现金折扣cash discount6. 不含税exclusive7. 含税inclusive8. 交易事项Transaction9. 取走withdraw第五章1.现金petty cash=cash on hand2.支票cheque3.自动转账standing order/direct debt4.银行给你存款利息bank interest on deposit5.银行收取利息手续费bank charges6.银行收取利息bank interest on overdraft7.空头支票dishonored cheque8.未结清的款项，别人给我的uncleared lodgement9.未承兑的汇票unpresent cheque10.别人给我支票undrawn cheque11.公司业务错误business error12.银行业务错误bank error13.银行存款余额调节表bank reconciliation14.银行透支overdraft15.银行对账单bank statement16.现金账簿/银行存款日记账cash book17.总账control accounts =general ledger18.明细账individual ledger =personal ledger=subsidiary ledger=memo account19.应收账款总账receivable control account =receivable general ledger20.应收账款明细账receivable ledger=sales ledger21.坏账bad debt=irrecoverable debt22.毛利润gross profit23.一般性坏账准备general allowance 24.特殊性坏账准备specific allowance25.可疑的坏账doubtful debt25.资产减值损失expense-bad debts written off26.坏账准备allowance for A/R第六章1 存货inventory2 先进先出first in first out3 特殊计价法specific identification4 加权平均法period average=weighted average5 移动加权平均法continuous average=continuous weighted average cost method=moving weighted average method6 成本historical cost7 可变现净值net realizable value8 资产减值损失-计提的存货跌价准备expense-inventory written-down9 永续盘存制perpetual inventory system10 实地盘存制periodic inventory system11 购货purchase12 数量quantity13 单价unit cost14 毛利润率gross profit margin第七章1 买价original purchase price2 场地准备费cost of site preparation3 运输费delivery and handling4 安装费installation5 员工培训费employee training6资本化后续支出capital expenditure7 费用化后续支出revenue expenditure8 直线法straight line method9 累计折旧accumulated depreciation10 原值original cost11 预计净残值estimated residual value12 预计使用寿命useful life13 余额递减法reducing balance method14 账面价值net book value=carrying value15 固定资产处置disposal of fixed asset16 固定资产清理disposal account17 研究性支出research cost18 开发性支出development cost19 不确定使用寿命indefinite useful life20 确定使用寿命finite useful life21累计摊销accumulated amortization22 每年的折旧depreciation for each year第八章1或有事项contingencies2.或有负债contingent liabilities3.现时义务present obligation4.或有资产contingent assets5.肯定的certain6.可能的probable7.或许的possible8.遥远的，渺茫的Remote9.预计负债provision第九章1.试算平衡trial Balance2.交易发生transaction occur3.复式记账Double entry4.结账Balance off5.期末调整Year End Adjustment6.错误Errors7.遗漏omission8.任命错误commission errors9.原则性错误errors of principle10.加总错误casting errors11.暂记账户suspense account第十章1.预付账款prepayment2.预提费用accruals3.其他应收款other receivable4.递延收入Deferred income5.到期expire6.欠款arrear7.租客Tenant8.财务报表financial statements9.资产负债表The Statement of Financial Position10.利润表The statement of comprehensive income11.所有者权益变动表The statement of change in equity第十一章1.现金流量表The statement of cash flow2.经营活动operating activities3.投资活动investing activities4.筹资活动financing activities5.直接法The direct method6.间接法indirect method7.付出利息Interest paid8.付出所得税Income tax paid9.付出红利Dividends paid第十二章1.资产负债表日后事项Events after the reporting period2.调整事项adjusting event3.非调整事项Non-adjusting event第十三章1.会计政策Accounting policy2.会计估计Accounting Estimate（此文档部分内容来源于网络，如有侵权请告知删除，文档可自行编辑修改内容，供参考，感谢您的配合和支持）。
ACCA财务管理英语中英文对照
⏹⏹ACCA--财务管理英语唯一独裁独资合伙企业合伙企业金融企业财务公司公司紧密地保持私人公司公司上市公司高盛萨克斯高盛银行退休金基金养老基金保险公司保险公司的导向器董事会分离的所有权和管理所有权和管理权分离责任有限责任条款的成立公司政策资产有形资产金融资产货币资产安全证券金融市场金融市场资本市场资本市场货币市场货币市场投资决定投资决策资本预算编制决定资本预算决策融资决定财务决策财务经理财务经理司库财务主管首席会计师首席财务官问题委托代理问题委托代理代理商成本代理商费用信息不对称信息不对称信号信号效率市场假设有效的市场假设值现值折扣因子贴现率的返回收益率折现率率折扣率障碍率门槛比率机会成本的首都资本网的机会成本当下值净现值现金外流现金支出净额当下值规则净现值收益率定律规则收益法则最大化利润最大化好经营盈利好商业利益抵押品抵押担保可转换认股权证键可转换债券问题主要问题市场一级市场中学交响二次交易市场二级市场场外交易（场外交易）场外金融中介金融中介零阶段创业阶段计划商业计划第一阶段筹资货币后的第一阶段融资估价注资后的价值获得预定利润夹层筹资引渡融资天使投资者天使投资人首都基金风险投资基金有限公司私人的合伙有限合伙制伙伴普通合伙人有限公司伙伴有限合伙人小型企业投资公司（SBIC）小型企业投资公司上市提供（IPO）首次公开发行股票提供第一期提供二级发行承销商承销团的承销商承销团注册声明注册说明说明书招股说明书路节目路演绿鞋选项绿鞋选择传播分散报价价钱报价低估定价不足赢家’s 诅咒优胜者灾难簿制作投标注册固定价钱提供拍卖价格拍卖歧视拍卖差异拍卖统一价格拍卖一价拍卖现金提供一般现金发行权问题附件发行架注册在架子上注册事前认可事先购买许可成交买家交易成功问题新版本知识逆变器成熟的投资者资格制度的买方合格的机构买家记录日期注册日期股利有奖金股利 Couponex 股利除息法律首都法定资本现金股利正常现金红利额外特别股利特别红利股股利股票股息自动股利再投资计划（滴）奖金自动再投资计划转移的值价值转移资本结构体资本结构MM’s 主张 MM定理加权平均成本的首都（W ACC）加权平均保证金成本债务保证金贷款浮动利率注意浮动利率票据货币市场基金货币市场基金利率天花板利率上限权衡理论权衡理论权至默认违约金买断（杠杆收购） LBO不对称信息信息不对称金融松弛零花钱的债务债务成本的公平权益终端成本值清算价值现金流至公平股权现金流量再平衡重组项目筹资项目融资调整成本的首都调整后的资本当量成本贷款等值贷款抵销交易反向交易折旧基础折旧基础调整当下值（APV）调整后的现值通话选项认购期权价钱行使价价钱完成价格练习日期到期日欧洲呼叫欧洲看涨期权呼叫美国看涨期权位置图头寸图表选项看跌期权所罗门兄弟所罗门兄弟会结构的利益率利率期限结构年金年金永久性永久年金因子年金年金到期立即年金期货值终值争议利益复利简单利益单利连续复利的率连续复合利率消费者价钱指数（CPI）居民消费价格指数美元当前货币名义美元名义货币不变美元恒定货币美元真实货币率的返回实际回报率率通胀率本金通货紧缩滞胀率至到期到期市场收益率大写率市值额定值让股利收益率的公平首都股本支付成本比股息支付率每分享（每股收益）每股收益回报上公平（鱼子）股本回报率现金流贴现现金流量增长股票成长股票收入股票蓝筹股值的成长机会（PVGO）增长机会的现值价格收益比（市盈率）市盈率免费现金流（FCF）免费现金流量表率的返回账面回报率投资资本投资运营费用业务费用回报期投资回收期折现规则折扣回收期规则折现现金流量率的返回内部折现现金流量收益率的返回（IRR）内部再贷款利率贷款借出借款获利能力测量利润指标标准的适应性利润标准已修改内部率的返回相互修订内部收益率独家专案互斥项目资本配给资本约束指数利润指数软件配给软约束硬配给硬约束递增付清增量收入网加工首都净营运资金沉没成本沉没成本谬论沉没成本悖论成本间接收费值残值直线折旧直线折旧内部收入服务国内税收服务税屏蔽加快税收屏蔽成本复苏系统加速成本回收折旧方法最低税替代最低税偏爱税收优惠政策加速折旧加速折旧项目分析等效项目分析年度现金流等效年现金流量边际投资边际投资违约风险违约风险保费风险溢价标准错误标准误差偏差标准差市场作品集市场组合市场狂欢（R M）市场收益率变化率方差失利的一种同意的自由自由的丧失特尔菲尼克风险非系统性的独特风险风险非系统风险残留风险残留风险特定风险具体风险可分散风险多元化风险市场风险市场风险系统风险系统风险不可分散风险非分散风险协方差协方差很好有效分散值可加性价值加和效率作品集有效投资组合程式设计二级计划最佳有效率的作品集最佳有效投资组合资产价钱模型（CAPM）资本资产定价模型分离定理分离定理安全市场线证券市场线市场大写市值小盘股票小型股按市值计价配给市帐率数据矿业数据挖掘窥探数据侦查消耗贝塔消费Beta消费 CAPM 消费资本资产定价模型风险厌恶风险规避套利价钱理论套利定价理论的每股票至这些因素每只股票对这些因素的敏感性三因素模型三因素模型公司成本的首都公司资本业成本贝塔行业Betafirm 值公司价值债务值债务价值资产值资产价值蓝筹公司蓝筹金融杠杆作用财务杠杆债务管理金融风险金融风险杠杆消除杠杆相关市场价值观的债务（E / V）应纳税负债的相对市场价值收入应税税后利润成本边际成本企业的税率税后边际企业税率加权平均成本的首都税收周期后的加权平均资本成本周期性的商行周期性公司经营杠杆作用经营杠杆收入固定收入费用固定成本可变费用可变成本率的输出合格率当量确定性等效确定性等效现金流确定性等值现金流量风险调整后折扣率潜在的对应风险贴现率变数基本变量样本真实抽样选项实物期权决策树决策树化 p 安排期权生产选项生产选择权至保释出清算期权经济出租经济租金市场期货市值预算资本预算战略规划战略规划拨款请求拨款申请审核后审核后库存选项私人股票期权效益私人利益特权特权投资通常过度投资公认会计原理（GAAP）公认的公认会计原则 doption 预订已授权经济委员会值添加（EV A）经济增加值贸易装货贸易超负荷经济折旧国民经济贬值收入和产品帐目国民收入和产出账户上限上限合约剥离的bondwap 交易所账簿管理人共享注册效率首都市场高效的资本市场随机性步行随机步行阳性漂移正漂移自动系数自相关系数弱形成的效率弱效半强形成的效率半强有效性强形成的效率强大的有效性市场模型市场模型获取公司并购公司公司合并公司优越利润超额利润过度反应反应不足反应不足指数套利者指数套利组合保险方案证券投资保险策略费率的返回回报率异常政策汇率政策申请日期长期购买资产长期资产保留收益保留收益财务赤字内部资金缺口基金内部资金债务政策债务政策股息政策长期奖金政策筹资长期融资总额大写总资本储备预留发行和超越已发行的流通股但不超越授权流通股分享首都法定股本总额（财务）机构金融机构现金流量对现金流量索赔控制对控制主导股东控股股东多数表决系统多数投票累积表决累积投票制绝对多数代理比赛投票代理竞争少数股东少数股东反转股票分裂反向股票拆分大师有限合伙业主有限责任合伙公司房地产投资相信（REIT）首选房地产投资信托股票优先累积股票首选股票股利积累优先股的信用固定利率额度固定利率浮动利率浮动利率息票优惠券伦敦银行同业提供了率（伦敦银行同业拆借利率）伦敦银行同业拆借利率欧洲债券货币欧洲货币欧元欧元高级资优班次要次级次级抵押担保的抵押品抵押担保可转换认股权证键可转换债券问题主要问题市场一级市场中学交响二次交易市场二级市场场外交易（场外交易）场外金融中介金融中介零阶段创业阶段计划商业计划第一阶段筹资货币后的第一阶段融资估价注资后的价值获得预定利润夹层筹资引渡融资天使投资者天使投资人首都基金风险投资基金有限公司私人的合伙有限合伙制伙伴普通合伙人有限公司伙伴有限合伙人小型企业投资公司（SBIC）小型企业投资公司上市提供（IPO）首次公开发行股票提供第一期提供二级发行承销商承销团的承销商承销团注册声明注册说明说明书招股说明书路节目路演绿鞋选项绿鞋选择传播分散报价价钱报价低估定价不足赢家’s 诅咒优胜者灾难簿制作投标注册固定价钱提供拍卖价格拍卖歧视拍卖差异拍卖统一价格拍卖一价拍卖现金提供一般现金发行权问题附件发行架注册在架子上注册事前认可事先购买许可成交买家交易成功问题新版本知识逆变器成熟的投资者资格制度的买方合格的机构买家记录日期注册日期股利有奖金股利 Couponex 股利除息法律首都法定资本现金股利正常现金红利额外特别股利特别红利股股利股票股息自动股利再投资计划（滴）奖金自动再投资计划转移的值价值转移资本结构体资本结构MM’s 主张 MM定理加权平均成本的首都（W ACC）加权平均保证金成本债务保证金贷款浮动利率注意浮动利率票据货币市场基金货币市场基金利率天花板利率上限权衡理论权衡理论权至默认违约金买断（杠杆收购） LBO不对称信息信息不对称金融松弛零花钱的债务债务成本的公平权益终端成本值清算价值现金流至公平股权现金流量再平衡重组项目筹资项目融资调整成本的首都调整后的资本当量成本贷款等值贷款抵销交易反向交易折旧基础折旧基础调整当下值（APV）调整后的现值通话选项认购期权价钱行使价价钱完成价格练习日期到期日欧洲呼叫欧洲看涨期权呼叫美国看涨期权位置图头寸图表选项看跌期权。
ACCA F4专有名词汇总中英对照表
ACCA F4专有名词汇总中英对照表Part ACommon law and equity普通法与衡平法Statute law成文法Criminal law and civil law刑法与民法Appeal上诉Majistrate court治安法院County court郡法院Crown court刑事法院High court高等法院Court of appeal上诉法院House of lord上议院Indictable offence可起诉的犯罪Summary offence简易程序罪行Queen’s bench division王座法庭Chancery division大法官法庭Family division家事法庭Small claim track小额索赔轨道Fast claim track快速索赔轨道Multi track多重索赔轨道arbitration仲裁Human right人权法precedent先例Binding precedent=stare decisis先例约束Ratio decidendi判决理由Obiter dicta附告意见Legislation=statute law法律、成文法parliament议会Delegated legislation授权立法Orders in council委员会命令Statutory instrument制定法文件Bye-laws地方法规Statutory interpretation制定法解释The literal rule字面解释规则The golden rule黄金规则The mischief rule按目的解释规则Part Bcontract合同Offer要约Acceptance承诺consideration对价intention意图capacity合同能力Invitation to treat要约邀请Termination of offers要约的终止Counter-offer反要约Revocation of an offer撤销要约Unilateral contract单边合同Collateral contract附属合同（附属担保品合同）Executed consideration已履行的对价Executory consideration待履行的对价Past consideration过去的对价Consideration must be sufficient but may not be adequate对价必须充分（有价值），但不必充足Performance of exsiting duties履行既存义务Promissory estoppel允诺禁反言原则Domestic agreement家庭协议Commercial agreement商业协议Privity of contract合同的相对性Contract terms合同条款Express terms明示条款Implied terms暗示条款Conditions条件条款Warranties保证条款Innominate term中间条款Exclusion clause免责条款。
ACCAf1Chapter1单词表
ACCAf1Chapter1单词表Chapter1Coordinate协调Outline概述Sector部门Purue追寻Collective共同的Boundary界限Preoccupied全神贯注的Performance业绩Formal正式的Documented成文的，记录在案的Specialize专门研究Input投入Proce过程Output产出Accumulate累积Synergy协同效应Ownerhip所有权Orientation倾向Legaltatu法人地位Multinational跨国的Corporation公司Iuehare发行股票Manufacturing制造业Shareholder股东Director 董事Penion养老金E某ecutive执行的Accountable负有责任的Stocke某change证劵交易所Conent同意Economieofcale规模经济Interfere阻碍Indeciion无决断力Adverely不利地Deferral延期NGO非政府组织Conervation保护Mobilization运用Mutual相互的Surplu过剩Stakeholder利益相关者Benefit利益Satifaction满意度Indutrialaction罢工Reignation辞职Adherence坚守Denial否认Receiverhip破产管理Sue控告Likelihood可能性Paive被动的Lobbying游说Significance意义Corporategovernance公司治理Repoition放回Loyalty忠诚Embody体现Stability稳定性Supplier供应商Ditributor分销商Chapter2Macroenvironment宏观环境Indirectly间接地Dynamim动态，变动Aruleofthumb基本规则Checklit清单Moderate中等的，适中的Globalization全球化Scrutiny检查、审查Liberalization自由化、放宽限制Deregulation撤销管制规定Alliance联盟Stance立场Tort侵权行为Negligence疏忽Criminallaw刑法Bribery行贿Inolvency无力偿债Marketingandale市场营销Dipoal处置Capitalallowance资本免税额，投资优惠Incentive鼓励Subidie津贴，补贴Divetment撤资Rationalization合理化Purchaingdeciion采购计划Infratructure基础设施建设Fragmented分离Lobbyit说客Civilervant公务员MP国会议员Influencepublicopinion影响公众舆论Monetarypolicy货币政策Regional地区的Political政治的Invalidate使失效Treaty条约Promote促进Dipute争端Properity繁荣Retirement退休Equalized平等的Reignation辞职E某itinterview离职谈话Theperiodofnotice通知期Dimial解雇Termination终止Employer雇主Renewal续约Employee雇员Breach破坏Indutrialrelation劳资关系Penionable有资格领退休金的Redeployment重新部署Outplacement（被解雇后）新职介绍Privacy隐私权Financialtatu财务状况Unauthorizeddicloure未经授权的披露Harmonie使协调Acce渠道Obligation义务Image形象Revie修订Initiate创新Interfere干涉，妨碍Sue控告Inattentive不注意的Concioune意识Participation参与Materialhandling物料搬运Minimize最小化Maintenance维护Implement执行Code法典Inpection检查Rikauditandampling风险审计与抽样Near-mie高危事件Principle 原则Fitneforallpurpoe通用性Freedomfromminordefect避免小瑕疵Safety安全性Durability耐用性Growth增长Demographic人口统计学的Catchmentarea集水区Dicern识别Trend 趋势Marital婚姻的Fulfill满足Overtdicrimination公开歧视E某ploit开发Environmentalim环保主义Aement评价Flattening压扁Hierarchy 层级Span幅度、范围Delayering机构扁平化Subordinate下属Diperal分布Unity统一性Coherency一致性Decentralized分权的Utilize利用Supereded被取代的Bulletinboard公告栏Video-conferencing视频会议Overload超载Outourcing外包Ad-hoc专门Becaledupordown按比例增减Inherent内在的Confidential保密的Depletion枯竭Emiion排放Fine罚金CSR社会责任E某ecution执行Thevaluechain价值链Inboundlogitic内部物流Procurement采购Co-ordination协调Entrant进入者Subtitute可替代品Bargainingpower议价能力Rivalry竞争对手Barrier壁垒Switchingcot转移成本Profitability盈利能力Monopolyprice垄断价格Differentiated差异化的Intenity激烈程度Warranty保修Chapter3Themultiplierinthenationaleconomy国民经济的乘数效应Aggregate总计的Equilibrium均衡Full-employment充分就业Inflationarygap通货膨胀缺口Deflationary通货紧缩Stagflation滞胀Buinecycle商业周期Receion衰退期Depreion萧条期Recovery复苏Boom繁荣Ditortion扭曲Fluctuating波动的Manifet显示Decline 下降Reditribution重新分配Indice指数Retailpriceinde某零售物价指数E某clude排除Mortgage抵押Demandpullinflation需求拉动型通胀Ecalating逐步上升Currency 货币E某pectation期望Workforce劳动力Lay-off临时解雇Grant拨款Mobility移动性，迁移性Wage工资Diinvetment收回投资Neutral中立的E某panion扩张Reduction 减少E某portandimport出口与进口Knock-oneffect连锁反应Enabler 赋能者Fical财政的E某penditure支出、花费Budgeturpluandbudgetdeficit预算盈余以及预算赤字Stimulate刺激Regreiveta某递减税Proportionalta某比例税Progreiveta某累进税Curtail缩减Timelag时间间隔Stimulu刺激Chapter4Micro微观的Supplier供应商Conumption消费Humaninteraction人际互动Objective目的Structure构造Channel 引导Co-ordinate使协调Propoition主张Pricemechanim价格机制Firm公司Houehold家庭Deriveddemand衍生需求Scarce稀有的Utility功用Marginalutility边际效用Additional额外的Forgone放弃Limited 有限的Alternative可供选择的Demandcurve需求曲线Contraction紧缩Slopedown下跌Leadingindicator领先指标Coincidentindicator同步指标Laggingindicator滞后指标Overeabodie海外机构Non-governmentector非政府机构Tate味道Marginalcotcurve边际成本曲线Variablecot变动成本Relatively 相对地Productionquota生产指标Chapter5Reponivene反应性Harne治理、驾驭Dynamic力度Norm规范Internalization内部化Mintzberg明茨伯格，是全球管理界享有盛誉的管理学大师，经理角色学派的主要代表人物。
ACCA(F8)词汇表
序号英语汉语1 ability to perform the work 履行职责的工作能力2 acceptance procedures 承接业务的程序3 accountability 经管责任4 accounting estimate 会计估计5 accounts receivable listing 应收帐款名单6 accounts receivable 应收账款7 accruals listing 应计项目名单8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 帐龄分析法12 agents 代理人13 agreed-upon procedures 程序审查（约定审计业务）14 analysis of errors 分析错误15 anomalous error 不正常的错误16 appointment ethics 任命（职业道德）17 appointment 任命18 associated firms 联合企业19 association of chartered certified accounts(ACCA) 注册会计师(ACCA)20 assurance engagement 承担鉴证业务21 assurance 鉴证22 audit 审计,审核,核数23 audit acceptance 接受审计24 audit approach 审计方法25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告（交流方式）32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计及时37 audit trail 审计线索38 auditing standards 审计准则39 auditors' duty of care 审计职业审慎性40 auditors' report 审计报告41 authority attached to ISAs 遵循ISA（国际审计准则）42 automated working papers （电脑）自动生产的工作底稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 收益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 现金循环52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和佣金54 charities 慈善团体56 chronology of an audit 审计的年表57 CIS application controls CIS 应用控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 顾客甄别60 closely connected 紧密联系61 clubs 俱乐部62 communications between auditors and management 在审计员和管理者间沟通63 communications on internal control 内部控制上的沟通64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 承接编制（业务）69 completeness 完整性70 completion of the audit 审计终结71 compliance with accounting regulations 符合会计规则72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs)73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款询证函76 conflict of interest 利益冲突77 constructive obligation 工程应付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 争论84 corporate governance 公司治理 85 corresponding figures 相关的数值 86 cost of conversion 转换成本,加工成本 87 cost 成本 88 courtesy 优待 89 creditors债权人 90 current audit files本期审计档案91 database management system (DBMS) 数据库管理制度 (数据管理系统) 92 date of report 报告的日期 93 depreciation 折旧94 design of the sample （抽样）样品的选取 95 detection risk检查风险 96 direct verification approach 直接核查法 97 directional testing 有方向的抽查 98 directors' emoluments 董事酬金 99 directors' serve contracts 董事服务合约100 disagreement with management 与经营管理者意见不一致 101 disclaimer of opinion 拒绝表示意见 102 distributions分销,分派，分配103 documentation of understanding and assessment of control risk 控制风险评估的文件编集104 documenting the audit process 审计程序的审计文档 105 due care应有关注 106 due skill and care 应有的技能和谨慎 107 economy 经济 108 education 教育 109 effectiveness 效用,效果 110 efficiency效益,效率111 eligibility / ineligibility 合格、资格 / 无资格 112 emphasis of matter 强调某事项 114 engagement letter 业务约定书 115 error错误116 evaluating of results of audit procedures 审计程序结果的评估 117 examinations 检查 118 existence 存在性 119 expectations 期望差距 120 expected error 预期的错误 121 experience 经验 122 expert专家 123 external audit独立审计 124 external review reports 外部复核报告 125 fair 公正126 fee negotiation费用谈判127 final assessment of control risk 控制风险的最终评定 128 final audit期末审计 129 financial statement assertions 财政报告公布 130 financial 财务 131 finished goods 产成品 132 flowcharts 流程图 133 fraud and error 舞弊 134 fraud欺诈 135 fundamental principles 基本原理 136 general CIS controls一般的 CIS 控制 137 general reports to mangement 对管理者的一般报告 138 going concern assumption 持续经营假设 139 going concern持续经营140 goods on sale or return 待出售或者退回商品 141 goodwill 商誉 142 governance统治143 greenbury committeegreenbury 委员会 144 guidance for internal auditors 内部审计员执业指南 145 hampel committee hampel 委员会 146 haphazard selection 随意选择 147 hospitality 款待 148 human resources人力资源149 IAPS 1000 inter-bank confirmation proceduresIAPS 1000银行询证程序 150 IAPS 1001 CIS environments-stand-alone microcomputersIAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-(与主机)联机计算器系统152 IAPS 1003 CIS environments-database systemsIAPS 1003 CIS 环境- 数据库系统153IAPS 1005 the special considerations in the audit of small entities IAPS 1005小企业审计中的特别考虑 154 IAS 2 inventoriesIAS 2 库存 155 IAS 10 events after the balance sheet date 资产负债表日后事项156 IFAC's code of ethics for professional accountants IFAC's 职业会计的师道德准则 157 income tax 所得税158 incoming auditors 对收入进行审计的审计员 159 independent estimate 独立估计 160 ineligible for appointment 无资格被任命 161 information technology 信息技术 162 inherent risk 固有风险164 insurance 保险 165 intangibles 无形 166 integrity 完整性 167 interim audit 中期审计 168 internal auditing 内部审计 169 internal auditors内部审计师170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表（问卷） 171 internal control questionnaires (ICQs) 内部控制调查表 172 internal control system 内部控制系统 173 internal review assignment内部审计的委派174 international audit and assurance standards board (IAASB)国际审计和鉴证准则委员会 (IAASB) 175 international auditing practice statements (IAPSs)国际审计实务声明 (IAPSs)176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC) 177 inventory system 盘存制度 178 inventory valuation 存货估价 179 ISA 230 documentation 230审计文档 180 ISA 240 fraud and error240 欺诈和错误 181 ISA 250 consideration of law and regulations250 法律法规的考虑182 Isa 260 communications of audit matters with those charge governance 260 与高官的审计事项沟通183 isa 300 planning300 审计计划 184 isa 310 knowledge of the business 310 对企业的了解 185 isa 320 audit materiality320审计重要性 186 isa 400 accounting and internal control400 会计和内部控制187isa 402 audit considerations relating to entities using service organisations 402 企业外聘服务机构的审计考虑 188 isa 500 audit evidence500审计证据189isa 501 audit evidence-additional considerations forspecific items 501审计证据-特殊情况的特殊考虑190 isa 510 external confirmations 510外部询证 191 isa 520 analytical procedures 520分析性复核程序 192 isa 530 audit sampling530审计抽样 193 isa 540 audit of accounting estimates 540会计估计的审计 194 isa 560 subsequent events560期后事项 195 isa 580 management representations580管理当局声明书 196 isa 610 considering the work of internal auditing 610 内部审计的考虑 197 isa 620 using the work of an expert620 使用专家的工作198 isa 700 auditors' report on financial statements 700财务报表的审计报告 199 isa 710 comparatives710可比性200isa 720 other information in documents containing audited financial statements 720 与财务报表审计相关的其他信息 201 isa 910 engagement to review financial statements 910 受托复阅财务报表 206 legal and regulations 法律和规则 207 legal obligation 法定义务,法定责任 208 levels of assurance 鉴证程度 209 liability负债 210 limitation on scope 审计范围限制 211 limitation of audit审计的局限性 212 limitations of controls system 控制系统的局限性 213 litigation and claims 诉讼和赔偿 214 litigation 诉讼 215 loans借款,贷款 216 long term liabilities 长期负债 217 lowballing 低价招揽审计业务 218 management管理 219 management integrity经营完整 220 management representation letter 管理当局声明书 221 marketing推销,营销,市场学 222 material inconsistency 重要的矛盾 223 material misstatements of fact 重大误报 224 materiality 重要性 225 measurement 计量 226 microcomputers 微型计算器 227 modified reports 变更报告 229 nature性质 230 negative assurance 消极鉴证 231 net realizable value 可实现净值 232 non-current asset register 非现金资产的登记本 233 non-executive directors 非执行董事 234 non-sampling risk 非抽样风险 235 non-statutory audits 非法定审计 236 objectivity 客观性 237 obligating event 或有事项 238 obligatory disclosure 或有事项披露 240 occurrence出现241 on-line computer systems (与主机)联机计算器系统 242 opening balances 期初余额 243 operational audits 经营审计 244 operational work plans 经营工作计划245 opinion shopping 意见购买246 other information 其他的信息247 outsourcing internal audit 内审外包248 overall review of financial statements 财务报表的全面复核 249 overdue fees 滞纳金250 overhead absorption 制造费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划255 population 抽样总体256 precision 精密，准确258 preliminary assessment of control risk 控制风险的初次评估 259 prepayments 预付款项260 presentation and disclosure 表述，披露261 problems of accounting treatment 会计处理的问题262 procedural approach 程序方法263 procedures 程序264 procedures after accepting nomination 接受任命后的审计程序 265 procurement 采购266 professional duty of confidentiality 保密的职业职责268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 采购分类账273 purchases and expenses system 采购和费用循环276 qualified opinion 保留意见278 qualitative aspects of errors 错误的性质279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评估抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 资格保留288 reserves 准备,储备289 revenue and capital expenditure 收入和资本支出290 review 复核291 review and capital expenditure 复核和资本支出295 rights and obligations 权力和义务297 risk and materiality 风险和重要性298 risk-based approach以风险为导向的方法 300 rotation of auditor appointments 审计师的轮换 301 rules of professional conduct 职业道德守则 303 sales system 销售制度 304 sales tax 销售税金,营业税 305 sales 销售,销货 306 sample size 样本量 307 sampling risk 抽样风险 308 sampling units抽样单元 309 schedule of unadjusted errors未调整的错误表 310 scope and objectives of internal audit 内部审计的范围和目标 311 segregation of duties 职责划分 312 service organization服务机构313 significant fluctuations or unexpected relationships 重要影响或未预期的亲属关系 314 small entity 小企业 316 sole traders个体营业者318 specimen letter on internal control 内部控制上的样本证书 319 stakeholders利益相关者 320 standardised working papers标准工作底稿321 statement 1:integrity,objectivity and independence声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任 323statement 3: advertising ,publicity and obtaining professional work 声明 3: 广告，宣传和获得职业工作324 statement 5:changes in professional appointment 声明 5: 审计聘任的变更 325 statistical sampling 统计抽样 326 statutory audit 法定审计 328 statutory duty 法定责任 329 stewardship 保管责任人 330 strategic plan 战略性计划 331 stratification 分层 332 subsequent events 期后事项 333 substantive procedures 实证性测试程序 334 substantive tests实质性测试 335 sufficient appropriate audit evidence 充分的适当审计证据 338 supervision监督339 supervisory and monitoring roles 监督和监控的角色 340 suppliers' statements 供应商的声明 341 system and internal controls 系统和内部控制 342 systematic selection 系统选择法 343 systems-based approach 系统为导向的方法344 tangible non-current assets 有形的非流动资产 345 tendering 投标,清偿346 terms of the engagement 委任的条款347 tests of control 控制的测试348 the AGM 股东大会349 the board 委员会350 three Es 三E原则351 timing 准时352 tolerable error 可容忍误差353 trade accounts payable and purchases 应付帐款354 trade accounts payable listing 应付帐款名单355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到(支付)期的未决 362 unqualified audit report 无保留的审计报告 364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金(交易)价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。
ACCAF 知识点总结
Chapter11. 民法(civil law)和刑法（criminal law ）的划分Civil law: an form of private law ， used by individuals to assert rights against other individualsCriminal law: an aspect of public law to regulate1.primary legislation(made by theParliament)/secondary legislation( in exercise of law-making powers delegated by Parliament). [注：Necessity for delegatedlegislation/secondary legislation :moreconvenient ;can hand over the task of specifying the law in detail to experts] 2. 在case law 中:common law 普通法[created byjudges through the application of the principle of judicial precedent. common law drew oncustoms/equity law 衡平法:to resolve disputes where damages are not a suitable remedy and to introduce fairness into the legal system.] 2. 不同法院管辖事件的类型decided on the basis of the law established inearlier cases.2.可以创立判例法规则: Supreme Court/Court ofAppeal/High Court;不可以创立:Crown,Magistrates, County Courts cannot createprecedent.3.Elements of judicial decision(影响法庭判决的因素):ration decidendi判决理由[the reason for thedecision]/Obiter dicta附带说明[statement madeby the way, not binding, but merely of persuasive authority]4.法官又可以因为那些理由拒绝先例(disregardingjudicial precedent): Overrule取代[the procedurewhereby a court higher in the legal hierarchy sets aside a legal ruling established in a previouscase]/Reverse推翻[a procedure whereby a court higher in the hierarchy reverses the decision of a lower court in the same case]/Distinguishing法官的自由裁决[a precedent is avoided by a judgedemonstrating that the material facts of two cases are not the same] 5.Rules of Statutory Interpretation(法的解释):①theliteral approach :the literal rule[means that words in the Act should be given their literal andgrammatical meaning rather than what the judge thinks they mean./the golden rule :this rule isapplied in circumstances where the application of the literal rule is likely to result in an obviouslyabsurd result. ②the purposive approach :thejudge should ,where necessary ,look beyond thewords of statute to find out the reason/purposefor its enactment, and that meaning should beinterpreted in the light of the purpose[Mischiefrule :purposive approach的具体表现形式/wherea statute is designed to remedy a weakness inthe law, the correct interpretation is the one which achieves it.]6.语言处理规则（法律没有追溯力a statute doesnot have retrospective effect）Chapter3 合同法（IMP）1.合同的概念a legally binding agreement enforceablein law2.从要约到承诺是否达成agreement [invitations totreat要约邀请--offer要约--acceptance承诺----agreement]3.Termination of an offer:express rejection/counteroff反要约/lapse of time/revocation of anoff/death/if the off is suject to a condition,it willlapse on failure of that condition4.Privity of Contract合同相对性原则: the commonlaw doctrine that only those are party to thecontract---have rights or liabilities under thecontract/ have the right to enforce thecontract,contracts cannot give rights or obligationsto othersChapter41.分类标准Express and lmplied terms:某个条款是否经过双方当事人协商同意（agreed by the parties）Condition，warranties and innominate terms 核心，从属和无名条款：根据条款重要性2.免责条款（三观概念）Any clause that attempts to exempt , or limit, the liability of one party for breach of contract ornegligence3 test: correctly incorporated into the contract形式正确/worded clearly to exclude the breach措辞清晰/reasonable per statute内容合理Chapter5 1.type of breach⏹Repudiatory breach根本性违约：refusal toperform拒绝履行/failure to perform an entireobligation不履行某项/incapacitation无力履行/breach of condition 违反核心条款/breachof an innominate term违反无名条款⏹Anticipatory breach预期违约：未到合同履行时间，当事人提前说明无法履行；收到预期违约通知可立即追究违约责任，也可等到履行合同时间追究责任Lawful excuses for non-performance开脱责任：performance is impossible因不可预见的事情发生不可履行/尝试履行被拒绝/ the other party make it impossible for him to performance/contract is discharged through frustration情势变更/the party have been agreement permitted non-performance 2.Remedies : when a breach occurs, the court hasto decide what the appropriate remedy should be.3.Liquidated damage违约金：a genuinepre-estimate of the loss在订立合同前已经商定了，有利于解纠纷，如果违约金过高（远大于loss）判为惩罚性，则不可执行4.specific performance ：the court directs a partyto complete their contractual obligations以下几种情况法官不会让合同继续履行：courtscannot supervise法官无力监督履行/personalservice/minors involvedChapter6 Tort侵权法A wrongful act against an individual which gives riseto a civil claim.1.过失侵权的4个证明环节（概念标准内容）Negligence:It arises when one person suffers damage or injury though the negligent act(or omission to act)of another person.注意义务(三步走原则)合理预见原则关联性原则公平合理地强加注意义务②A breach of that duty违反注意义务1.general rule:The test for establishing breach of duty is an objective one:a breach of duty occurs if the defendant:”...fails to do something which a reasonable man...would do.”2.Special factors to considera.The probability of injuryb.The seriousness of the risk造成伤害的严重性c.Cost and practicability成本可行性mon practice证明是行业误差范围内e.Skilled persons/professionalsf.Social benefit③The breach of duty caused harm to the claimant违反义务是导致损失的原因1.The but for test2.No break in the chain of causation切断因果关系链的要素a.A natural eventb.Act of a third party 原侵权人不承担责任c.Act of the claimant④The loss ware not too remote主张的赔偿合理Reasonable foresight只赔偿违法者可以合理预见的部分2.抗辩事由①Contributory negligence共同过失（一般只是减少赔偿额，个别情况全部免除）②Volenti non fit injuria同意不生违法（彻底免除）Chapter7 劳动法1.身份判别①Control test :The amount of control that one person had over the other②Integration test不会外包给他人的，不可或缺的③Multiple test/Economic reality testa. The regularity and method of payment报酬支付频率，支付方式b. The ownership of tools and equipment是否提供工具c. The regularity of hours of work工作时间d. The ability to delegate all the work/to provide substitute是否代理2.义务①Common Law Duties-Employers’ common law duties1)Duty of mutual trust and confidence2)To provide work for workers3)To pay wages/remuneration4)To indemnify employee against expenses and losses5)To provide for the care and safety of the employee6)No duty to provide reference when employees leave-Employees’ common law duties1) To obey reasonable and lawful orders2) To act faithfully/duty of faithful service/duty to account for all money and property3) To exercise reasonable skill and care in any activity in their role as an employee/reasonable competence to do his job4) Personal service亲自完成交付的责任②Statutory Duties1)Pay and equality不能低于国家平均2) Time off work3)Trade union officials工会组织罢工可以参加，还要给工资4) Every woman has a right to maternity leave and some are entitled to maternity pay5) Health and safety6)Working time:17week,not exceed 48 hours for each 7 days除非员工书面同意多工作7) Flexible workingChapter81.解雇通知时间的计算1m-2Y: not less than 1 week2y-12y:1 week for each year≥12y: not less than 12 week劳动者离职要提前一周通知，合同期满不续则每工作一年折合一个月工资2.自动正当参加非法集合罢工unofficial industrial action/对国家安全有威胁自动不正当怀孕pregnancy/员工参加工会活动/收购并购时的解雇dismissal on transfer of an undertaking/工作存在安全问题/最低工作标准/作息时间/员工在周天拒绝工作3.用人单位解雇不当Chapter9 代理法1.代理关系建立方式Express agreement between the agent andprincipal达成委托代理协议合同，口头书面皆可Implied agreement默认没有代理协议但默认存在关系Ratification追任代理人先履行合同，事后委托人建立合同关系Without consent of principal 没有征得委托人同意就建立关系necessity/Estoppel2.代理权限（3）Express authority明示代理权限Implied authority默认代理权限Apparent/ostensible authority看起来有代理权限，实际上并没有Chapter10 合伙企业法1.合伙企业(概念):the relationships that subsistsbetween persons carrying on a business incommon with a view to profit. standardpartnership is not s separate legal entity and itspartners have full personal liability for the debts of partnership.2.Termination/dissolution合伙企业解散的债务处理:paying off external debts/repaying to thepartners any loans or advances/repaying thepartner’s capital contribution/anything left over isthen repaid to the partners in the profit sharingratio .3.Termination/dissolution合伙企业解散的条件:expiry of a fixed period stipulated in thepartnership agreement/completion of the express purpose for which the partnership wasformed/partner gives notice to leave/a newpartner is admitted into the partnership/death orbankruptcy of partner/happening of any eventwhich makes company can’t carry on/onapplication by a partner the Court may decree adissolution of the partnership4.Sole trade宏观特征:is not a separate legal entity,the person and business are viewed as the same legal entity5.Authority合伙人的代理权限:express authority明示代理权限[from partnership agreement]/impliedauthority默示代理权限/apparent authority表面代理权限[已经退伙但其他人不知道]6. A partner’s liability usually extends to the periodfor which were actually a partner of a firm. 合伙人只对担任合伙人期间合伙企业产生的债务有清偿责任7.Limited Partnership(LP)特征:the partnership mustbe register with the Company Registry/one ormore of the partners must bear full,unlimitedliability/partners with limited liability may not take part in management and cannot usually bind thebusiness in contract/limited partner cannotwithdraw their capital8.Limited Liability Partnership(LLP)特征:must beregistered with the the Registrar of Companies,with formation documents signed by at least twomembers/has a legal personality separate/ thename of partnership must end with LLP/partnersare known as members, of which there must beat least two/LLPs must file annual returns andaccounts/all members are agents of LLP/allmembers’ liability is limited/a designated member is responsible for administration and filing/LLP is not subject to corporation taxChapter121.设立pre-incorporation contacts谁来履行？Promoters发起人2.交什么文件①Memorandum of association公司章程（89年）②Application for registration注册申请书③A statement of capital and initial shareholdings关于公司资本坏人原始持有股份的状况说明④Statement of compliance遵从声明⑤A statement of company’s proposed officers拟任命谁为公司管理人员⑥A copy of any proposed articles of association自拟公司章程（06年）不是必须提交，没交使用默认模版3.2个证书的功能①Certificate of incorporation注册许可证Private company 只需要注册许可证，是形式审查②Trading certificate营业许可证Public company需要两个证，申领到注册许可证后一年内要申领到营业许可证，否则强制清算，是实质审查a.Allotted share capital is at least ￡50,000(允许股东分批缴纳)b.At least one quarter of the nominal value of the allotted share capital has been paid up(minimum ￡12,500)首次不低于票面的1/4，为确保一开始不会有资金困难c.Details of promoters’ expenses设立费用具体怎么产生d.A statement of compliance in respect of payment of nominal values and share premium4.章程修改的程序和内容-Contentsa. Directors’ powers and responsibilityb. Decisions making by directorsc. Appointment of directorsd. Organization and conduct of general meetingse. Issue and transference of sharesf. Payment of dividendsg. Exercise of members’ rights-Alteringa. Passing a special resolution通过股东会的特别决定，3/4以上同意批准b. Providing the alteration has been made “bona2.普通股优先股的概念和差异1.概念shares may be issued at a price above their nominal value, the difference between the issueprice and the nominal value is a share premium用途the issue of fully paid bonus share/writing off the preliminary expenses of company formation/writing off the discount on the issue of debentures/repurchase of debentures at a premiumChapter11 公司法The consequences of separate legal personality for the company are as follows:(1897年案例引出的规则）1: members' liability is limited.2: perpetualsuccessionbecomepossible asthecompanywill need tobe formallywounded-up.3: the company itself can own property.4 :the company can use, and be sued in its own name.Types of company (公司的分类）。
ACCA考试常见词汇中英对照表及释义(2)
ACCA考试常见词汇中英对照表及释义(2)
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11、Activity Based Budgeting 以活动为基础的预算案：
一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源
12、Activity Based Management 以活动为基础的管理：
利用以活动为基础的成本计算制度改善一家公司的运营
13、Activity Ratio 活动比率：
一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率
14、Actual Return 实际回报：
一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息
15、Actuary 精算：
保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命
16、Acquisition 收购：
一家公司收购另一家公司的多数股权
17、Acquisition Premium 收购溢价：
收购一家公司的实际成本与该公司收购前估值之间的差额
18、Affiliated Companies 联营公司：
一家公司拥有另一家公司少数权益(低于50%)的情况，或指两家公司之间存在某些关联
19、Affiliated Person 关联人士：
能影响一家企业活动的人士，包括董事、行政人员及股东等
20、After Hours Trading 收盘后交易：
主要大型交易所正常交易时间以外进行的买卖交易
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ACCA考试知识点：关于F1的必考词汇你背会了吗
中公财经培训网：/ ACCA考试知识点：关于F1的必考词汇你背会了吗大家都知道ACCA考试属于全英文考试，并且有些财经英语单词还是经常考的那种。
话不多说，小编就给大家介绍几个F1经常遇到的英语单词吧。
SynergySynergy的学术定义是：“Synergy(协同效益)is the concept that the value and performance of two parts combined will be greater than the sum of the separate individual parts.”每个人只完成一项任务中的一个环节，发挥自身所长。
(nobody‘s perfect,but a team can be.)人无完人，但是团队却能做到取长补短，无限接近完美。
从更大的层面上讲，两个公司合作(合并)形成synergy(自己做自己擅长的部分)，从而降低成本(cost efficiency)。
NGO(non-governmental organisation)我们把它翻成非政府组织，那么，问题来了，没有政府干涉的机构就是NGO么?当然不是的，我们说到NGO，一定是指非盈利。
举个“栗子”：无国界医生(Doctors Without Borders)Divisionalisation事业部制A large organization can be split into divisions in accordance with the products or services.大型的企业发展到一定程度后，以服务类型、产品类型，或者地理分成若干部分。
而Divisional managers对某个产品、产品线负责。
Marginal utility边际效益每多买一件产品能获得的满足感。
边际递减效益：当我特别饿的时候，陆陆续续买了三个面包，第一个面包带给我的满足感大，第二个其次，第三个次，因为我已经不饿了。
ACCAF3第二课监管框架中英文翻译分解
ACCA F3 第二课监管框架中英文翻译The following factors that have shaped financial accounting can be identified.有形财务会计的以下因素可以识别。
国家/地方立法会计概念和个人判断Accounting standards会计准则其他国际影响一般公认会计原则（GAAP）公允表达National/local legislation国家/地方立法1.4 Accounting standards1.4会计准则Financial Reporting Standards (IFRSs).财务报告准则（IFRS）IFRSs are produced by the International Accounting Standards Board (IASB). 国际财务报告准则由国际会计准则理事会（IASB）产生。
Monitoring Board监控板IFRS Foundation国际财务报告准则的基础IFRS Advisory Council国际财务报告准则咨询理事会IIFRS Interpretations Committeeiifrs解释委员会Appoints任命Reports to报告Advises建议The IFRS Advisory Council (formerly called the Standards Advisory Council or SAC) is essentially a forum used by the IASB to consult with the outside world. It consults with national standard setters,academics, user groups and a host of other interested parties to advise the IASB on a range of issues, from the IASB's work programme for developing new IFRSs to giving practical advice on the implementation of particular standards.国际财务报告准则咨询委员会（以前称为准则咨询委员会或囊）本质上是一个由IASB用来与外界咨询论坛。
ACCA F1 重点词汇大全
ACCA F1 重点词汇大全1. Accountablity 责任2. Accounting 会计3. Activist 积极分子4. Ad hoc 临时5. Advocacy 辩护6. Agency theory 代理理论7. Aggregate demand 总需求8. Aggregate supply 总供给9. Apprisal 评估10. Artefact 人工11. Asset 资产12. Audit 审计13. Audit committee 审计委员会14. Audit trail 审计追踪15. Authority 权威16. Back-up 备份17. Balance of payment 国际收支平衡18. Bargaining power 讨价还价能力19. Belief 信仰20. Bonus scheme 奖金制度21. Boundaryless 无边界组织22. Budget 预算23. Business cycle 商业周期24. Business strategy 商业战略25. Capital 资本26. Capital expenditure 资本性支出27. Capital market 资本市场28. Centralization 集权29. Coach 教练30. Coercive 强迫31. Committee 委员会32. Competence 称职33. Compliance 遵守34. Confidentiality 保密性35. Conflict of interest 利益冲突36. Consensus 一致37. Consumer price index (CPI) 居民消费价格指数38. Consumer surplus 消费者剩余39. Contingency 权变40. Corporate 合作41. Corporate social responsibility (CSR) 企业社会责任42. Code of ethics 行为规范43. Cyclical unemployment 周期性失业44. Data 数据45. Decentralization 分权46. Delayering 简化管理结构47. Delegation 授权48. Demand 需求49. Demand curve 需求曲线50. Deontology 义务论51. Depression 萧条52. Direct discrimination 直接歧视53. Dismissal 辞退54. Diversity 多样性55. Dorming 调整期56. Double-entry bookkeeping 复式记账法57. Egoism 利己主义58. Elasticity 弹性59. Empowerment 授权60. Entrepreneurial 企业家61. Environmental footprint 环境脚印62. Equilibrium price 平衡价格63. Ethics 道德64. Exchange rate 汇率65. Executive director 执行董事66. External 外部67. Feedback 反馈68. Fiduciary responsibility 诚信义务69. Finance function 财务部70. Financial accounting 财务会计71. Financial statement 财务报表72. Firm 企业73. Fiscal policy 财政政策74. Flat organization 扁平结构75. Fraud 舞弊76. Frictional unemployment 摩擦性失业77. Generally Accepted Accounting Practice (GAAP) 美国通用会计准则78. Governance principle 治理原则79. Grievance 委屈80. Gross Domestic product 国内生产总值81. Gross National product 国民生产总值82. Group thinking 团队思维83. Hawthorne Study 霍桑实验84. Hollow organization 中空组织85. Honesty 诚实86. Hospitablity 热情87. Human Resourse Management (HRM) 人力资源管理88. Hygiene 保健89. Imperfect competition 不完全竞争90. Inbound logistic 向内运输91. Incentive 刺激92. Income 收入93. Induction 入职培训94. Inferior good 劣质产品95. Inflation 通货膨胀96. Inseparability 不可分割97. Intangibility 无形98. Integrity 诚实99. Intellectual 智商100. Interest rate 利率101. Internal audit 内审102. Internal control 内控103. International Accounting Standard Board (IASB) 国际会计准则理事会104. International Federation of Accountant (IFAC) 国际会计师联合会105. Interpersonal 人际106. Interview 面试107. Intimidation 恐吓108. Intrinsic 内部109. Job enlargement 工作扩大化110. Job enrichment 工作丰富化111. Job rotation 工作轮岗制112. Joint committee 联合委员会113. Judgement 判决114. Leadership 领导力115. Learning process 学习过程116. Liablity 负债117. Limited liability 有限责任118. Litigation 诉讼119. Lowballing 虚报低价120. Macroeconomic 宏观经济121. Management 管理122. Marginal utility 边际效益123. Market 市场124. Matrix 矩阵125. Mentor 导师126. Middle line 企业中层127. Microeconomic 微观经济128. Minimum wage 最低工资标准129. Module 模块130. Monetary policy 货币政策131. Money laundering 洗钱132. Monopolistic competition 垄断竞争133. Monopoly 垄断134. Morale 士气135. Motivation 激励136. Mourning 悲哀137. Multiplier effect 乘数效应138. Nomination committee 提名委员会139. Non-current asset 固定资产140. Non-governmental organization 非政府组织141. Norm 原则142. Objectivity 客观143. Offshore 离岸144. Oligopoly 寡头垄断145. Operational 运营146. Organization 组织147. Outbound logistic 向外运输148. Output 输出149. Oursource 外包150. Overhead 间接成本151. Ownership 所有权152. Partnership 合伙制153. Password 密码154. Payable 应付账款155. Payroll 工资156. Perception 感知157. Performance management 业绩管理158. Personality 性格159. Political 政治160. Price mechanism 定价机制161. Priortization 优先162. Privacy 隐私163. Probity 诚实164. Process 流程165. Procurement 采购166. Product life cycle 产品生命周期167. Professional 专业168. Profit 利润169. Project 项目170. Public sector 公共部门171. Purchasing 采购172. Quality control 质量控制173. Rate of unemployment 失业率174. Rational 理性175. Raw material 原材料176. Receivable 应收账款177. Recession 衰退178. Recovery 恢复179. Recruit 招聘180. Redundancy 裁员181. Relativism 相对主义182. Reputation 声誉183. Remuneration 薪酬184. Resignation 辞职185. Reward 奖励186. Retail Price Index (RPI) 居民消费价格指数187. Sarbanes-Oxley Act 萨班斯法案188. Scalar chain 层级链189. Selection 选拔190. Share capital 实收资本191. Shareholder 股东192. Social class 社会层级193. Sole trader 个体户194. Span of control 控制维度195. Spreadsheet 电子表格196. Stagflation 停滞性通货膨胀197. Stakeholder 企业利益相关者198. Strategy 战略199. Substitute 替代品200. Supervision 监督201. Supply 供给202. Synergy 协作203. Taxation 税务204. Team building 团队建设205. Teeming and lading 拆东墙补西墙206. Theorist 理论家207. Transparancy 透明208. Treasury 财政209. Uncertainty 不确定性210. Unemployment 失业211. Utilitarianism 功利主义212. Valence 效价213. Value chain 价值链214. Variable 变量215. Victimisation 受害216. Whistleblow 告密者217. Working capital 营运资本218. World Trade Organization (WTO) 世界贸易组织由东亚国际ACCA金牌讲师——孔令裔精心整理。
ACCAF中英文单词对照表
ACCAF中英文单词对照表第一章1．资产asset2．负债liability3．所有者权益equity=capital=net asset4．收入income=revenue=sales 5．费用expense6．厂房plant7．机器machine8．无形资产intangible asset 9．非流动资产Non current asset （6 78属于9）10．库存现金petty cash11．银行存款cash12．应收账款trade receivable=A/R 13．存货inventory 13 属于14）15．贷款loan16．应付账款trade payables=A/P 17．预收账款advance from customers 18．流动负债current liability （15 1617 属于18）19．实收资本share capital20．资本公积share premium21．留存收益Retained earnings=R/ES 22．资产负债表statement of financialposition=SOFP23 ．所有者权益变动表statementofchanges in equity=SOCIE24．现金流量表statement of cash第二章14．流动资产current asset （10 11flow25．利润表statement of comprehensive income=SOCI4．贸易折扣（商业折扣） trade discount7. 空头支票 dishonored cheque9. 取走 withdraw11. 公司业务错误 business error5．现金折扣 cash discount 6. 不含税 exclusive 7. 含税 inclusive8. 交易事项 Transaction8. 未结清的款项，别人给我的 uncleared lodgement9. 未承兑的汇票 unpresent cheque 10. 别人给我支票 undrawn cheque 复式记账 double-entry第五章bookkeeping2. 借 Debit3. 贷 Credit4. 预付账款 prepayment5. 利润 profit第四章1．增值税 value added tax=sales tax2．进项税额 input tax1. 现金 petty cash=cash on hand2. 支票 cheque3. 自动转账 standing order/direct debt4. 银行给你存款利息 bank interest on deposit5. 银行收取利息手续费bank charges6. 银行收取利息 bank interest onoverdraft12.银行业务错误bank error 23.一般性坏账准备general13.银行存款余额调节表bank reconciliation14.银行透支overdraft15.银行对账单bank statement16.现金账簿/ 银行存款日记账cash book17.总账control accounts =general ledger18.明细账individual ledger=personal ledger=subsidiaryledger=memo account19.应收账款总账receivablecontrol account =receivable general ledger20.应收账款明细账receivable ledger=sales ledger21.坏账bad debt=irrecoverable debt allowance 24.特殊性坏账准备specific allowance25.可疑的坏账doubtful debt25. 资产减值损失expense-bad debts written off26.坏账准备allowance for A/R第六章1存货inventory2先进先出first in first out3特殊计价法specific identification4加权平均法periodaverage=weighted average5移动加权平均法continuous average=continuous weighted average22.毛利润gross profit cost method=moving weighted average3运输费delivery and handling6成本historical cost7可变现净值net realizable value 8资产减值损失- 计提的存货跌价准备expense-inventory written-down 9永续盘存制perpetual inventory system10实地盘存制periodic inventory system11购货purchase12数量quantity13单价unit cost14毛利润率gross profit margin第七章1 买价original purchase price2 场地准备费cost of site 4安装费installation5员工培训费employee training6资本化后续支出capital expenditure7费用化后续支出revenue expenditure8直线法straight line method9累计折旧accumulated depreciation10原值original cost11预计净残值estimated residual value12预计使用寿命useful life13余额递减法reducing balance method14 账面价值net bookvalue=carryingpreparation method3.现时义务present obligation15固定资产处置disposal of fixed asset16固定资产清理disposal account 17研究性支出research cost 18开发性支出development cost19不确定使用寿命indefinite useful life20确定使用寿命finite useful life 21累计摊销accumulated amortization22每年的折旧depreciation for each year第八章1 或有事项contingencies2.或有负债contingent 4.或有资产contingent assets5.肯定的certain6.可能的probable7.或许的possible8.遥远的，渺茫的Remote9.预计负债provision第九章1.试算平衡trial Balance2.交易发生transaction occur3.复式记账Double entry4.结账Balance off5.期末调整Year End Adjustment6.错误Errors7.遗漏omissionvalueliabilities8.任命错误commission errors。
【知识】ACCA FA(F3) 专业词汇中英文对照
【知识】ACCA FA（F3）专业词汇中英文对照
对于刚刚接触F3的ACCAer，可能觉得F3内容实在太多太杂了，词汇量不够，题目看不懂，各种专业词汇层出不穷，怎么背都背不完。
但我们要知道，不积跬步，无以至千里；不积小流，无以成江海。
今天我们就为大家总结了一些ACCA专业词汇的中英文对照，希望可以帮助大家理解这些定义。
英文中
文
定义
Events after
the reporting period 期
后
事
项
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调
整
事
项Adjusting event: An event after the reporting period that provides further evidence of
conditions that existed at the reporting period.
Capital expenditure资
本
性
支Capital expenditure is expenditure which forms part of the cost of non-current assets.。
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第一章1．资产 asset2．负债 liability3．所有者权益equity=capital=net asset 4．收入income=revenue=sales5．费用expense6．厂房plant7．机器machine8．无形资产intangible asset9．非流动资产 Non current asset（6 7 8属于9）10．库存现金petty cash11．银行存款cash12．应收账款trade receivable=A/R13．存货inventory14．流动资产 current asset （10 11 12 13属于14）15．贷款loan16．应付账款trade payables=A/P17．预收账款advance from customers18．流动负债 current liability（15 16 17属于18）19．实收资本share capital20．资本公积share premium21．留存收益Retained earnings=R/ES22．资产负债表statement of financial position=SOFP23．所有者权益变动表statement of changes in equity=SOCIE24．现金流量表statement of cash flow 25．利润表statement of comprehensive income=SOCI第二章1．复式记账 double-entry bookkeeping2. 借 Debit3. 贷Credit4. 预付账款prepayment5. 利润profit第四章1．增值税value added tax=sales tax2．进项税额 input tax3．销项税额 output tax4．贸易折扣（商业折扣）trade discount 5．现金折扣cash discount6. 不含税exclusive7. 含税 inclusive 8. 交易事项Transaction9. 取走withdraw第五章1.现金 petty cash=cash on hand2.支票 cheque3.自动转账 standing order/direct debt4.银行给你存款利息 bank interest on deposit5.银行收取利息手续费 bank charges6.银行收取利息 bank interest on overdraft7.空头支票 dishonored cheque8.未结清的款项，别人给我的uncleared lodgement9.未承兑的汇票 unpresent cheque10.别人给我支票 undrawn cheque11.公司业务错误 business error12.银行业务错误 bank error13.银行存款余额调节表 bank reconciliation14.银行透支 overdraft15.银行对账单 bank statement16.现金账簿/银行存款日记账 cash book17.总账 control accounts =general ledger18.明细账individual ledger =personal ledger=subsidiary ledger=memo account 19.应收账款总账 receivable control account =receivable general ledger20.应收账款明细账receivable ledger=sales ledger21.坏账 bad debt=irrecoverable debt22.毛利润 gross profit23.一般性坏账准备 general allowance24.特殊性坏账准备 specific allowance25.可疑的坏账doubtful debt25.资产减值损失 expense-bad debts written off26.坏账准备 allowance for A/R第六章1 存货inventory2 先进先出 first in first out3 特殊计价法 specific identification4 加权平均法period average=weighted average5 移动加权平均法continuous average=continuous weighted average cost method=moving weighted average method6 成本 historical cost7 可变现净值 net realizable value8 资产减值损失-计提的存货跌价准备expense-inventory written-down9 永续盘存制 perpetual inventory system10 实地盘存制 periodic inventory system11 购货 purchase12 数量 quantity13 单价 unit cost14 毛利润率 gross profit margin第七章1 买价 original purchase price2 场地准备费 cost of site preparation3 运输费 delivery and handling4 安装费 installation5 员工培训费 employee training6资本化后续支出 capital expenditure7 费用化后续支出revenue expenditure8 直线法 straight line method9 累计折旧 accumulated depreciation10 原值 original cost11 预计净残值 estimated residual value12 预计使用寿命 useful life13 余额递减法 reducing balance method14 账面价值 net book value=carrying value15 固定资产处置 disposal of fixed asset16 固定资产清理 disposal account17 研究性支出 research cost18 开发性支出 development cost19 不确定使用寿命 indefinite useful life20 确定使用寿命 finite useful life21累计摊销 accumulated amortization22 每年的折旧 depreciation for each year第八章1或有事项 contingencies2.或有负债 contingent liabilities3.现时义务 present obligation4.或有资产 contingent assets5.肯定的 certain6.可能的 probable7.或许的 possible8.遥远的，渺茫的 Remote9.预计负债 provision第九章1.试算平衡 trial Balance2.交易发生 transaction occur3.复式记账 Double entry4.结账 Balance off5.期末调整 Year End Adjustment6.错误 Errors7.遗漏 omission8.任命错误 commission errors9.原则性错误 errors of principle10.加总错误 casting errors11.暂记账户 suspense account第十章1.预付账款 prepayment2.预提费用 accruals3.其他应收款 other receivable4.递延收入 Deferred income5.到期 expire6.欠款 arrear7.租客 Tenant8.财务报表 financial statements9.资产负债表 The Statement of Financial Position10.利润表 The statement of comprehensive income11.所有者权益变动表The statement of change in equity第十一章1.现金流量表 The statement of cash flow2.经营活动 operating activities3.投资活动 investing activities4.筹资活动 financing activities5.直接法 The direct method6.间接法 indirect method7.付出利息 Interest paid8.付出所得税 Income tax paid9.付出红利 Dividends paid第十二章1.资产负债表日后事项 Events after the reporting period2.调整事项 adjusting event3.非调整事项 Non-adjusting event第十三章1.会计政策 Accounting policy2.会计估计 Accounting Estimate。