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每天30分钟学习，自我提升不能停。
因为太久没更新，我怀疑各位已经要把我忘记了。但是！职场提升自己不能忘记，从今天开始我就是个ACCAer了，14门课程啊，不知道有没有小伙伴一起来学学看呢。更新程度同步我的学习程度。
众所周知，ACCA是英文考试，各个网站学习基本也是英文教学，所以决定先从财务英语开始。这并不是简单的财务英语的词汇，我的笔记中同时包含了一些定义。如果有不了解的，欢迎交流呀。
Lecture one-Accounting
1. Main types of business transactions(交易)
1）定义：wherever property changes hands there has been a business transaction
Right of ownership 所有权
2）分类
sales transaction 销售交易
a. cash sales
b. credit sales
Purchase transaction 购买交易
a. purchase for cash
b. purchase on credit
3) Different people have different credit. 不同的人有不同的信用额度。
2. Invoice, credit note, debit note and proforma invoice
1) invoice：A invoice is a demand for payment.
2) credit note：贷记单。A credit note is used by a seller to cancel part or all of previously issued invoices.
3) debit note: 借记单
4) proforma invoice:形式发票
3. Discounts, rebates and allowances
1) discount 折扣
Trade discount: a reduction in the cost of goods results from buying goods in bulk
Cash discount: a reduction in the cost of goods in return for immediate or very early payment in cash, rather than purchase on credit
In excess of: 超过---不要用more than了 换个单词试试看。
2) rebate: normally represents a reduction in tariff(tax)
3) allowance: normally happens if a certain number of units are ordered at one time, then a few extra units are given free of charge.(i.e. 买五赠一中的一)
4. VAT
Output VAT
Input VAT
Standard rate
Lower rate
Zero-rate
今天的内容就到这了
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