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。

分配,Appropriation,集团内股票收入,Income from shares in group under takings

盈亏分配帐户,Profit and loss appropriation,其他股票收入,Income from shares in other participating interests

结转下期余额,Balance carried down,自有股,Own shares

上期结转余额,Balance Brought down,负债准备,Provisions for liabilities

合伙人贷款,Partner’s loan,养老金,Pensions

年数总和法,Sum of the digits method,未售存货,Unsold stock

累计折旧,Accumulated depreciations,应收票据,Bills receivable

经济使用年限,Useful economic lives,保险收入,Insurance proceeds

每股净收益,Earnings per share,面值,Face value

例外项目,Exceptional items,贴现费用,Discount charges

非常项目,Extraordinary items,财务费用,Financing cost

合作企业,Joint venture,资本赎回公积,Capital redemption reserve

重估价法,Revaluation method,税收机构,Inland revenue

合并,Amalgamation,应纳税利润,Taxable profit

合并前,Pre-Amalgamation,公司所得税准备,Provision fo CT

合并后,Post-Amalgamation,应抵预交公司所得税,ACT recoverable

通过支付年金清偿,Discharge by payment of annuity,应付公司所得税,ACT payable

年金暂记帐户,Annuity suspense account,预算报告,Budget speech

保险金,Premiums,资本收益,Capital gain

退保价值,Surrender value,小公司税率,Small companies rate

人寿保险政策帐户,Life assurance policies account,边际利率,Marginal rate

贸易表,Trading account,完全税率,Full rate

终止,Cessation,免税投资收益,Franked investment income

变卖资产帐户,Realization account,资本减免,Capital allowances

合伙企业的解体,Dissolution of partnership,剩余预交公司所得税,Surplus ACT

最后约定的资本,Last agreed capital,寄售业务,Consignment trading

逐步解体,Piecemeal dissolution,汇票,Bills of exchange

变卖资产费用准备,Provision for realization expense,分支机构,Branch

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2014年ACCA考试《F1》复习笔记汇总