ACCA P2專業詞匯中英文對照（一）

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.