2014年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，我们考吧（kao8.cc）特为考生们整理了以下辅导知识，希望考生们能够喜欢。

给与的折扣,Discount allowed,优先股股本,Preference share capital

要求权,Claim,债券,Debentures

提款,Drawings,损益表,Profit and loss account

合伙企业,Partnership,股东年会,General meeting

合伙人,Partner,真实/公允,True and fair

独资企业,Sole trader,收购公司,Purchasing company

银行透支,Bank overdraft,开帐分录,Opening entry

购货退回,Return outwards,接管,Take over

销货退回,Return inwards,企业收购帐户,Business purchase account

毛利,Gross profit,卖主帐户,Vendor account

租金与地方税,Rent and rates,留存收益,Retained earnings

收到的折扣,Discount received,普通股股本,Ordinary share capital

合伙协议,Partnership agreement,推销成本,Distribution cost

资本利息,Interest on capital,投资注销额,Amount written-off investment

剩余利润,Residual profit,自建工程资本化,Own work capitalized

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2014年ACCA考试《F1》复习笔记汇总