acca在国内称为"国际注册会计师"，考取acca证书可以在四大会计师事务所就职，也可以在各大投行、商行找到高薪工作。那么，acca全英文考试需要如何准备呢？会计acca英语单词有哪些？今天中公财经网小编带大家一起来学习吧！
Defeasance 宣告合约无效、废止契约
注意，这次词翻译过来不是一个词，而是这样一句话：若借方预留足以还本付息的现金或债券，可注销债券或贷款的条款。非常拗口的词汇。
简单理解为注销债务或者债券。同类金融产品：保函/信用证的注销或者撤销。
Defeasance is a provision that voids a bond or loan when the borrower sets aside cash or bonds sufficient enough to service the borrower's debt. The borrower sets asidecash to pay off the bonds; therefore, the outstanding debt and cash offset each other on the balance sheet and do not need to be recorded.
Defeasance条款是指当借款人留出足够的现金或债券来偿还债务时，债券或贷款可以注销。借款人预留现金偿还债券; 因此，未清偿债务与现金在资产负债表上相互抵消，不需要入账。
sets aside cash：预留现金
Defeasance entails a borrower setting aside sufficient funds, often in cash and bonds, to cover his associated debts. This functions as a way to render the debt obligation null and void without the risk of prepayment penalties. Since the amounts owed and the amounts set aside offset, they are functionally removed from balance sheet as monitoring the accounts is generally unnecessary.
Defeasance是指借款人预留足够的资金，通常是现金和债券，以偿还相关债务。这是一种使债务无效的方法，没有提前还款罚息的风险。由于所欠金额和拨备金额被抵消，它们在功能上从资产负债表中删除，因为通常没有必要对账户进行监控。
以上就是关于acca知识点的相关内容。想了解更多关于2019年acca培训课程，欢迎加入关注中公财经网。
