2020年ACCA考试财务会计（基础阶段）财经词汇汇总15

发布时间：2020-10-15

今日51题库考试学习网为大家分享2020年ACCA考试财务会计（基础阶段）财经词汇汇总15，供大家参考，希望对大家有所帮助，查看更多备考内容请关注51题库考试学习网ACCA考试频道。

ACCA财经词汇汇编：IRR

【English Terms】

IRR

【中文翻译】

内部回报率

【详情解释/例子】

在资本预算过程中常用的标准，是令所有现金流的净现值等于零的利率。

ACCA财经词汇汇编：IR

【English Terms】

IR

【中文翻译】

投资者关系部

【详情解释/例子】

中至大型上市公司常见的部门，负责向投资者提供有关公司的准确信息，让投资者有足够的信息做出买卖决策。

ACCA财经词汇汇编：Impaired Asset

【English Terms】

Impaired Asset

【中文翻译】

受损的资产

【详情解释/例子】

市场价值及低于账面价值的资产。

ACCA财经词汇汇编：Immunization

【English Terms】

Immunization

【中文翻译】

利率变动风险防范

【详情解释/例子】

匹配资产与负债的期限，以减少利率对净值的影响。

ACCA财经词汇汇编：Illiquid

【English Terms】

Illiquid

【中文翻译】

不能变现

【详情解释/例子】

不能迅速转换成为现金(或接近市场价值)的资产或证券。

ACCA财经词汇汇编：Idle Time

【English Terms】

Idle Time

【中文翻译】

闲置时间

【详情解释/例子】

员工基于他们不能控制的因素而没有生产的时间。

ACCA财经词汇汇编：Impairment

【English Terms】

Impairment

【中文翻译】

(资本)损耗

【详情解释/例子】

1. 公司资本的减损。

2. 公司的资本少于公司股本面值。

ACCA财经词汇汇编：Impaired Credit

【English Terms】

Impaired Credit

【中文翻译】

受损的信贷

【详情解释/例子】

借方的信贷评级恶化。

ACCA财经词汇汇编：Import

【English Terms】

Import

【中文翻译】

进口

【详情解释/例子】

对国际贸易而言，指一个国家从另一个国家买入的货品。

ACCA财经词汇汇编：Implied Volatility

【English Terms】

Implied Volatility (IV)

【中文翻译】

隐含波动性

【详情解释/例子】

股价的预测波动性。

ACCA财经词汇汇编：Implicit Cost

【English Terms】

Implicit Cost

【中文翻译】

隐含成本

【详情解释/例子】

指公司损失使用自身资源(不包括现金)机会的成本。

ACCA财经词汇汇编：In the Money

【English Terms】

In the Money

【中文翻译】

到价

【详情解释/例子】

对于买入期权，到价是指行使价格低于相关股票的市场价格。对于出售期权，到价指行使价格高于相关股票的市场价格。

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下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(c) Comment on the matters to be considered in seeking to determine the extent of Indigo Co’s financial loss

resulting from the alleged fraud. (6 marks)

正确答案：
(c) Extent of alleged fraud – Matters to be considered
■ Details reported to police: The managing director may have made some estimate of the possible extent of the fraud in
reporting the chief accountant’s disappearance to the police.
■ The minimum loss (assuming no insurance) would be sales for the three days before he left. If not known (e.g. because
the only record of them was in the cash book) a simple estimate might be 3/20 × total recorded revenue for a typical
month.
■ The pattern of cash bankings extracted from bank statements: A falling trend starting during the year might mark the
time from which the chief accountant began to misappropriate cash.
■ Whether other managers have voiced their suspicions, if any, on the chief accountant’s behaviour. For example, if there
was any marked change in his lifestyle. (what he appeared to spend his money on, the hours he worked, etc).
■ The prior year auditor’s report was unmodified. If this was appropriate the chief accountant’s alleged fraudulent activities
may have only started in the current year.
■ The amount of fidelity insurance cover (i.e. against employees handling cash) that Indigo has taken out to meet any
claim for fraud.
■ The likelihood, if any, of recovering misappropriated amounts. For example, if the chief accountant has assets (e.g. a
house) that can be used to settle Indigo’s claims against him in the event that he is caught/successfully prosecuted.

15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.

Which of the following factors could account for the shortfall?

1 Sales were lower than expected.

2 The opening inventories had been overstated.

3 The closing inventories of the business were higher than the opening inventories.

4 Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases with

the cost of the goods.

A All four factors

B 1, 2 and 4 only

C 2 only

D 3 and 4 only

正确答案：C

15 What journal entry is required to record goods taken from inventory by the owner of a business?

A Debit Drawings

Credit Purchases

B Debit Sales

Credit Drawings

C Debit Drawings

Credit Inventory

D Debit Purchases

Credit Drawings

正确答案：A

(b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove to

be a superior basis for the management incentive plan operated by NCL plc.

(N.B. No illustrative calculations should be incorporated into your explanation). (4 marks)

正确答案：
(b) The use of residual income as a basis for the management incentive plan operated by NCL plc would have the following
advantages:
Divisional management would be more willing to accept a project with a positive residual income and this would contribute
to the improved performance of NCL plc. Also, the disincentive to accept a project with a positive residual income but a return
on investment regarded by divisional management as not being in their best interests would be removed, because divisional
management would be rewarded.
The use of annuity depreciation may improve performance appraisal by removing the effect of straight-line depreciation which
tends to distort project returns especially in the early years of a project’s life when invested capital remains relatively high due
to the constant depreciation charge. The residual income approach using annuity depreciation will only match the NPV if the
annual cashflows of a project are constant. Hence the method when applied to the North or South projects would produce
an NPV which does not exactly match that previously calculated. By way of contrast it is forecast that the East project will
have constant cashflows and in this instance the NPV and residual income based approach when discounted, will produce
the same result.

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