国际注册会计师讲义：p2讲义重点揭秘
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　　Aim of P2 Corporate
　　To apply knowledge, skills and
exercise professional judgement in the application and evaluation
of financial reporting principles and practices in a range of
business contexts and situations.
　　Syllabus
　　Main capabilities
　　1. Discuss the professional and
ethical duties of the accountant2. Evaluate the financial reporting
framework3. Advise on and report the financial performance of
entities4. Prepare the financial statements of groups of entities
in accordance with relevant accounting standards5. Explain
reporting issues relating to specialised entities6. Discuss the
implications of changes in accounting regulation on financial
reporting7. Appraise the financial performance and position of
entities8. Evaluate current development
　　Intellectual levels
　　The syllabus is designed to
progressively broaden and deepen theknowledge, skills and
professional values demonstrated by thestudents on their way
through the qualification.
　　The specific capabilities within
the detailed syllabuses and studyguide are assessed at one of three
intellectual or cognitive levels:
　　Level 1: Knowledge and
comprehension
　　Level 2: Application and
　　Level 3: Synthesis and
evaluation
　　Very broadly, these intellectual
levels relate to the three cognitivelevels at which the Knowledge
module, the Skills module and theProfessional level are
　　Exam format & comprise two
　　Reading & planning time: 15
　　Section A & one compulsory case
study　　　50 marksSectionB&choice of 2 from 3 questions 2 x 25 = 50
marks100 marks
　　Examiner: Graham Holt
　　Examinable Documents
　　The documents listed as being
examinable are the latest that were issued prior to 30 th September
2010 and will be examinable in June and December 2011 examination
　　International Accounting Standards
（IASs） / International Financial Reporting Standards （IFRSs）IAS 1
Presentation of Financial StatementsIAS 2 Inventories
　　IAS 7 Statement of Cash
　　IAS 8 Accounting Policies, Changes
in Accounting Estimates and ErrorsIAS 10 Events after the Reporting
　　IAS 12 Income Taxes
　　IAS 16 Property, Plant and
　　IAS 17 Leases
　　IAS 18 Revenue
　　IAS 19 Employee
　　IAS 20 Accounting for Government
Grants and Disclosure ofGovernment Assistance
　　IAS 21 The Effects of Changes in
Foreign Exchange RatesIAS 23 Borrowing Costs
　　IAS 24 Related Party
Disclosures
　　IAS 27 Consolidated and Separate
Financial StatementsIAS 28 Investments in Associates
　　IAS 31 Interests in Joint
　　IAS 32 Financial Instruments:
PresentationIAS 33 Earnings per Share
　　IAS 34 Interim Financial
　　IAS 36 Impairment of
　　IAS 37 Provisions, Contingent
Liabilities and Contingent AssetsIAS 38 Intangible
　　IAS 39 Financial Instruments:
Recognition and MeasurementIAS 40 Investment Property
　　IFRS 1 First-time Adoption of
International Financial ReportingStandards
　　IFRS 2 Share-based
　　IFRS 3 Business
Combinations
　　IFRS 5 Non-current Assets Held for
Sale and DiscontinuedOperations
　　IFRS 7 Financial Instruments:
DisclosuresIFRS 8 Operating Segments
　　IFRS 9 Financial
Instruments
　　IFRS For SMEs IFRS for small and
medium sized entitiesOther Statements
　　Framework for the Preparation and
Presentation of Financial StatementsEDs, Discussion Papers and
Other DocumentsED Simplifying earnings per share: Proposed
amendments toIAS 33
　　ED Improvements to IFRS
　　ED An improved conceptual
framework for financial reporting.
　　Chapters 1 and 2
　　ED Fair value
measurement
　　ED Management
commentary
　　ED Financial instruments:
amortised cost and impairmentED Measurement of liabilities in IAS
　　ED Conceptual framework: the
reporting entityED Defined benefit plans
　　ED Fair value option for financial
liabilitiesED Presentation of items in other comprehensive incomeED
　　ED Insurance contacts
　　ACCOUNTING STANDARDS
　　The IASB Framework definition of
an asset: a resource controlled by the entity as a result of past
events and from which future economic benefits are expected to flow
to the entity.
　　A non-current asset is one
intended for use on a continuing basis in the company’s activities,
ie it is not intended for resale.
　　1. IAS 16 Property, plant and
　　Definitions: Property, plant and
C R F Carrying
amountAccounting treatment:
　　-recognition: future economic
benefits flow to the entity, -measured reliably. initially measured
　　. subsequent to initial
recognition: cost model and revaluation model. revaluation:
increase in value is credited to a revaluation surplus/ decrease is
an expenses in P &L after cancelling a previous revaluation
surplus. depreciation and revaluations: excess over historical cost
depreciation can be transferred to realised earnings through
reserves. depreciation of an item does not cease when it becomes
temporarily idle or is retired from active use and held for
disposal. impairment
　　-Normally, a revaluation surplus
is only realised when the asset is sold, but when it is being
depreciated, part of that surplus is being realised as the asset is
used. This amount can be transferred to retained (ie realised)
earnings but not through profit or loss.
　　Example 1: Binkie Co has an item
of land carried in its books at $13,000. Two years ago a slump in
land values led the company to reduce the carrying value from
　　This was taken as an expense in
profit or loss (the income statement part of the statement of
comprehensive income). There has been a surge in land prices in the
current year, however, and the land is now worth
　　Example 2: Let us simply swap
round the example given above. The original cost was $15,000,
revalued upward to $20,000 two years ago. The value has now fallen
to $13,000.
　　Account for the decrease in
　　2. IAS20 Government
　　Grants related to assets may be
presented in the statement of financial position either as deferred
income or deducted in arriving at the carrying value of the
　　Repayment of government grants
should be accounted for as a revision of an accounting
　　4. IAS 36 Impairment of
　　. IAS36 applies to all tangible,
intangible and financial assets except inventories, assets arising
from construction contracts, deferred tax assets, assets arising
under IAS 19 Employee benefits and financial assets within the
scope of IAS 32. Impairment: a fall in the value of an asset so
that its recoverable amount is now less than its carrying value in
the balance sheet.
　　.Carrying amount: is the net value
at which the asset is included in the statement of financial
position (ie after deducting accumulated depreciation and
accumulated any impairment losses)The recoverable amount of an
asset should be measured as the higher value of:
　　(a) The asset’s fair value less
and(b) Its value in use
　　The value in use of an asset is
measured as the present value of estimated future cash flows
(inflows minus outflows) generated by the asset, including its
estimated net disposal value (if any) at the end of its expected
useful life.
　　Q3: The Antimony Company acquired
its head office on 1 January 20W8 at a cost of $5.0 million
(excluding land). Antimony’s policy is to depreciate property on a
straight-line basis over 50 years with a zero residual
　　On 31 December 20X2 (after 5 years
of ownership) Antimony revalued the non-land element of its head
office to $8.0 million. Antimony does not transfer annual amounts
out of revaluation reserves as assets are used: this is in
accordance with the permitted treatment in IAS 16 Property, plant
and equipment.
　　In January 20X8 localised flooding
occurred and the recoverable amount of the non-land element of the
head office property fell to $2.9 million.
　　Required
　　What impairment charge should be
recognized in the profit or loss of Antimony arising from the
impairment review in January 20X8 according to IAS 36 Impairment of
　　Q4：The Acetone Company is testing
for impairment two subsidiaries which have been identified as
separate cash-generating units.
　　Some years ago Acetone acquired
80% of The Dushanbe Company for $600,000 when the fair value of
Dushanbe’s identifiable assets was $400,000. As Dushanbe’s policy
is to distribute all profits by way of dividend, the fair value of
its identifiable net assets remained at $400,000 on 31 December
20X7. The impairment review indicated Dushanbe’s recoverable amount
at 31 December 20X7 to be $520,000.
　　Some years ago Acetone acquired
85% of The Maclulich Company for $800,000 when the fair value of
Maclulich’s identifiable net assets was $700,000. Goodwill of
$205,000 ($800,000-($700,000&85%)) was recognized. As Maclulich’s
policy is to distribute all profits by way of dividend, the fair
value of its identifiable net assets remained at $700,000 on 31
December 20X7. The impairment review indicated Maclulich’s
recoverable amount at 31 December 20X7 to be $660,000.
　　It is Acetone group policy to
value the non-controlling interest using the proportion of net
assets method.
　　Required
　　Determine the following amounts in
respect of Acetone’s consolidated financial statements at 31
December 20X7 according to IAS 36 Impairment of
　　(a) The carrying amount of
Dushanbe’s assets to be compared with its recoverable amount for
impairment testing purposed(b) The carrying amount of goodwill in
respect of Dushanbe after the recognition of any impairment loss(c)
The carrying amount of the non-controlling interest in Maclulich
after recognition of any impairment loss
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2015ACCA《P2公司报告》基础课程讲义6
发布时间： 10:11
来源：高顿网校
小编导读：
　　 小编为各位学员整理了P2科目的基础讲义辅导，希望能够帮助大家更好地复习。
& & & & &4. IAS 36 Impairment of assets
　　. IAS36 applies to all tangible, intangible and financial assets except inventories, assets arising from construction contracts, deferred tax assets, assets arising under IAS 19 Employee benefits and financial assets within the scope of IAS 32. Impairment: a fall in the value of an asset so that its recoverable amount is now less than its carrying value in the balance sheet.
　　.Carrying amount: is the net value at which the asset is included in the statement of financial position (ie after deducting accumulated depreciation and accumulated any impairment losses)
　　The recoverable amount of an asset should be measured as the higher value of:
　　(a) The asset&s fair valu and
　　(b) Its value in use
　　The value in use of an asset is measured as the present value of estimated future cash flows (inflows minus outflows) generated by the asset, including its estimated net disposal value (if any) at the end of its expected useful life.
　　Q3: The Antimony Company acquired its head office on 1 January 20W8 at a cost of $5.0 million (excluding land). Antimony&s policy is to depreciate property on a straight-line basis over 50 years with a zero residual value.
　　On 31 December 20X2 (after 5 years of ownership) Antimony revalued the non-land element of its head office to $8.0 million. Antimony does not transfer annual amounts out of revaluation reserves as assets are used: this is in accordance with the permitted treatment in IAS 16 Property, plant and equipment.
　　In January 20X8 localised flooding occurred and the recoverable amount of the non-land element of the head office property fell to $2.9 million.
　　Required
　　What impairment charge should be recognized in the profit or loss of Antimony arising from the impairment review in January 20X8 according to IAS 36 Impairment of assets?
　　Q4：The Acetone Company is testing for impairment two subsidiaries which have been identified as separate cash-generating units.
　　Some years ago Acetone acquired 80% of The Dushanbe Company for $600,000 when the fair value of Dushanbe&s identifiable assets was $400,000. As Dushanbe&s policy is to distribute all profits by way of dividend, the fair value of its identifiable net assets remained at $400,000 on 31 December 20X7. The impairment review indicated Dushanbe&s recoverable amount at 31 December 20X7 to be $520,000.
　　Some years ago Acetone acquired 85% of The Maclulich Company for $800,000 when the fair value of Maclulich&s identifiable net assets was $700,000. Goodwill of $205,000 ($800,000-($700,000&85%)) was recognized. As Maclulich&s policy is to distribute all profits by way of dividend, the fair value of its identifiable net assets remained at $700,000 on 31 December 20X7. The impairment review indicated Maclulich&s recoverable amount at 31 December 20X7 to be $660,000.
　　It is Acetone group policy to value the non-controlling interest using the proportion of net assets method.
　　Required
　　Determine the following amounts in respect of Acetone&s consolidated financial statements at 31 December 20X7 according to IAS 36 Impairment of Assets.
　　(a) The carrying amount of Dushanbe&s assets to be compared with its recoverable amount for impairment testing purposed
　　(b) The carrying amount of goodwill in respect of Dushanbe after the recognition of any impairment loss
　　(c) The carrying amount of the non-controlling interest in Maclulich after recognition of any impairment loss
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3秒自动关闭窗口第三人称单数:
amount是什么意思，词典释义与在线翻译：
金额，数额，总额
数量，量，数值，值
总数，总和
余量，含量
程度，大小，质量
相当于，等同
合计，共计
产生…结果
[U][C]金额a quantity of money
[U][C]数量；数额 a quantity of sth
vi. 合计,共计 add up to or total sth
vi. 等同,接近 be equal to or equivalent of sth
提示：各行业词典APP中含有本词条的独家正版内容，在手机上可看到更多释义内容。
amounts&:&金额 ...
在&&中查看更多...
amounts&:&合计, 共计 ...
在&&中查看更多...
amounts&:&（贷款的） ...
在&&中查看更多...
amounts&:&金额 ...
在&&中查看更多...
amounts&:&数量, 金额 ...
在&&中查看更多...
"he borrowed a large sum"
"the amount he had in cash was insufficient"
the relative magnitude of something with refe
"an adequate amount of food for four people"
how much there is or how many there are of something that you can quantify
a quantity obtained by the addition of a group of numbers
be tantamo
"Her action amounted to a rebellion"
"The bills amounted to $2,000"
"The bill came to $2,000"
"This idea will never amount to anything"
"nothing came of his grandiose plans"
amount的用法和样例：
用作名词 (n.)
A petrol gauge shows the amount of petrol left in a car.
汽油表指示出汽车里所剩的汽油数量。
He has a large amount of mail to answer every day.
他每天有大量的信件要回复。
Remember to tell the guest the amount of the bill.
记得告诉客人帐单的总额。
We charge one percent commission on the total amount.
我们收取支票总额的1%25作为手续费。
用作不及物动词 (vi.)
The total cost of repairs amounted to 100 dollars.
修理费用总计一百美元。
The number of the injured amounted to over one hundred.
受伤人数总计一百多。
Her answer amounted to a complete refusal.
她的答复等于是完全拒绝。
This amounts to doing the whole thing over again.
这就等于要把整个事情重做一遍。
用作名词 (n.)
What is the full amount I owe you?
我总共欠你多少钱？
He could not pay the full amount he owed.
他偿还不起他所欠的全部债款。
Just remember the amount and pay me back later.
记住这个数目，以后还我好了。
Vitamins should be taken in small amounts .
维生素应该小剂量地服用。
Your information is large in amount but poor in quality.
你的资料量多质差。
Food was provided in varying amounts.
食物的供应量变化不定。
The information is of much amount.
这情报很重要。
I didn't expect the bill to come to this amount .
我没料到账单达到这个金额。
～+ prep. -phrase
The amount of your bill is $252.
你的账单总额为美金252元。
The amount of this year's revenue is less than that of last year.
今年国家的岁入比去年少。
The amount of lift increases with the speed of the aircraft.
空运量随着飞机速度的增快而增加。
The amount of resistance he met astonished him.
他遇到的阻力之大使他感到惊讶。
The amount of his remarks is that we are hopelessly beaten.
他的话总的意思是我们彻底失败了。
This is the amount of what she said.
这是她所说的要点。
We estimate, month by month, the amounts of cash that will be needed.
我们月月估算所需的现金额。
You wouldn't believe the amount of trouble I've had with this car.
你简直难以相信这辆车给我那么多的麻烦。
I was horrified by the amount of work I had to do.
有那么多的工作要做，真把我吓坏了。
Now the amount of land irrigated is four times that of 10 years ago.
现在农田的灌溉面积为10年前的4倍。
A great amount of money has received.
一大笔款到了。
A great amount of our investments are in property.
我们的大量资金投在房地产上。
I drank a large amount of tea.
我喝了很多茶。
She was carrying a large amount of cash.
她携带了大量的现金。
A million dollars is a large amount of money to me.100
万美元对我来说是一笔巨款。
A large amount of money is spent on tobacco every year.
每年要在烟草上花一大笔钱。
She spends a large amount of money on clothes every year.
她每年花大量的钱买衣服。
He must often memorize large amounts of material.
他必须经常熟记大量材料。
Large amounts of money were spent on the bridge.
几大笔款子用在了这座桥上。
We've received a great amount of information.
我们收到了大量信息。
You should get the greatest possible amount of information.
你应该搞到尽量多的情报。
Her case has attracted enormous amount of public sympathy.
她的讼案已经引起了公众的巨大同情。
Each year the world spends an enormous amount of money on armaments.
全世界每年都要在军备上花费大量金钱。
He paid regular amounts of money to a charity.
他定期向一家慈善机构捐一定数额的钱。
Vast amounts of money are being invested in the local market.
大量资金投放在当地市场上。
A fair amount of rain has fallen.
下了一场大雨。
All tests contain a fair amount of unreliability.
所有试验在很大程度上是不可靠的。
They didn't deliver the right amount of sand.
他们送来的沙子的数量不对。
This requires an incalculable amount of patience.
这需要极大的耐心。
Laser beams carry surprisingly intense amounts of energy.
激光带有极强的能量。
The new tax caused a huge amount of public anger.
这种新税引起了公众极大的怨愤。
I had a certain amount of difficulty finding the house.
在找这房子时，我颇遇到一些困难。
She has put in a considerable amount of time and effort to ensure the success of the project.
她投入了大量的时间和精力以保证工程完成。
We have common reserve fund to the amount of ￡5000.
我们有总数达五千英镑的公积金。
In the fire,property was destroyed to the amount of $10,000.
在那场火灾中，总共损失财产一万美元。
He supported the tobacco company last year to the amount of ￡40,000.
他去年资助该烟草公司数额达四万英镑。
There is a large amount of work for us to do.
大量的工作等待我们去做。
There were large amounts of tourists on the ferry.
渡船上有大量的旅游者。
There's only a small amount of food.
食物只剩下一点。
There was a small amount of sugar in the bowl.
碗里有少量的糖。
We have already heard about it so your information is of little amount to us.
我们已经知道了，所以你的消息对我们没有什么价值。
用作名词 (n.)
any amount of
大量a large quantity of sth
The shoes will stand any amount of wear.
这鞋很经穿。
He could put up with any amount of boredom.
乏味的事儿再多他也忍受得了。
You'll have any amount of time after your exam.
考试过后,你们会有很多的时间。
We had any amount of people applying for the job.
来我们这儿申请这份工作的人非常多。
no amount of
即使再多(或再大)(也不) used for saying that sth will have no effect
No amount of discussion will help.
再多的讨论也没有帮助。
No amount of lies can cover up the facts.
谎言再多也无法掩盖事实。
No amount of washing will remove the stain on your shirt.
怎样洗也洗不掉你衬衫上的墨水渍印。
No amount of encouragement would make him jump into the pool.
再怎样鼓励，他也不肯往游泳池里跳。
No amount of noise worries me.I drop off the moment I close my eyes.
怎么吵闹我都不怕，一合上眼就睡着了。
用作动词 (v.)
amount to (v.+prep.)
共计 make sth as a total
amount to sth
The bill amounts to $500.这张账单共计500美元。
Our debts amount to over $1000.我们的负债总共超过了1000美元。
The loss from the flood amounts to ten million dollars.水灾造成的损失达1000万美元。
The total expenses amount to a thousand yuan .全部费用合计达1000元。
The four sums together amount to a lot of money.这四笔金额加在一起就是很多钱。
The number of books published this year amounts to over a million.今年出版的书籍达100万册以上。
His works published since 1956 amount to nearly four mill on words.自1956年以来，他发表的作品近400万字。
His earnings are said to amount to ￡300,000 per annum.据说他每年的酬金高达30万英镑。
I cannot afford the trip to New York,because the travelling expenses would amount to at least $3000 if I went.到纽约旅行我去不起，因为我如果去的话，这趟旅费至少也得要三千美元。
Their total grain output amounted to 5 million kilograms last year.去年他们的粮食总产量达500万公斤。
His income for that year amounted to￡15,000.他那年的收入达15,000英镑。
The annual cost of income support to unmarried mothers amounted to ￡700 million in that year.该年对未婚母亲收入补助的全年花费总计达7亿英镑。
The oil company's net profits amounted to more than 1000 million dollars.这家石油公司每年的净利达10亿美元以上。
The output of these small factories amounted to 70 percent of the province's total.这些小厂的产量占全省总产量的70%。
等于；相当于；意味着 be equal t signify
amount to sth/v-ing
Her reply amounts to a refusal.她的回答等于拒绝。
Two dates in nine years hardly amounts to an active social life.九年中有两次约会很难算是社交。
Such aids amount to economic aggression.这种援助其实是经济侵略。
Their actions amount to a breach of contract.他们的行为已属违反合同。
What it amounts to is simply that he is not willing to give us his support.那只是表明他不愿意支持我们。
Whether you go or she goes amounts to the same thing.不管你去还是她去都一样。
With his intelligence, he should amount to something when he grows up.凭他的智力，他长大后定成大器。
If he goes on like this,he'll never amount to anything.如果他一味这样下去，他将一事无成。
His words amounted to a threat.他的话实际上是威胁。
It amounted to no more than this.这件事不过如此而已。
The court decided that the company's actions amounted to unfair dismissal.法庭裁定公司的行为是不合理解雇。
He gave what amounted to an apology on behalf of his company.他代表公司算是作了一番道歉。
I don't quite make out what it's going to amount to.我不大明白，这究竟算得了什么呢？
Borrowing money and not returning it amounts to stealing.借了钱不还就等于偷。
Keeping silent in this case amounts to supporting the speaker.在这种情况下保持沉默，就等于支持发言者。
Keeping what belongs to another amounts to stealing.把属于别人的东西据为己有，实际上就是偷窃。
Not punishing these hooligans amounts to condoning their behaviour.不惩处这些无赖就意味着宽恕他们的行为。
It amounts to saying that they have failed in their experiment.那等于说他们试验失败了。
To declare her innocent would amount to admitting his own fault.宣布她无罪等于承认他自己有错。
not amount to much〔a great deal〕
不太重要，没什么了不起not be very impressive, important, etc.
The results of the research don't really amount to much.
这些研究结果其实意义并不大。
They gave me some help in the beginning but it did not amount to a great deal.
起初他们给了我一些帮助，但帮助不大。
用作名词 (n.)
接近…数目
把一笔款记入某人的账户
对…了解很多
付到期的款项
达到一定数量
认捐同样的数额
算出确切的数额
富足的数量
核准的数额
一定的数量
巨大的数量
确切的数量
总数，总共的量
最大数量，最高额
最低数量，最低额
净数，净计
微不足道的数量
同样的数额
足够的数量
惊人的数量
极大的数量
超过一定数额
超过这个数目
总之，总计
总额超过一千英镑
这个数目的薪金
大量的记忆工作
一大堆行李
大量的活儿
大量的工作
不算拥挤的交通
适量的运动和睡眠
少量的稀释剂
大量的中国产品
相当的，适量的
一笔天文数字的巨款
大量分散的资料
What the real amount of that statement may be.
出自：J. Lingard
Which doth amount to three odd ducats more Than I stand debted to this gentleman.
出自：Comedy of Errors,Shakespeare
amount的详细讲解：
amount后可接介词to。
The expenses amount to ￥50.
amount后也可接动名词，要注意不要与不定式混淆。
That amounts to saying that he is a genius.saying不可改成say。
做名词时，只能用在不可数名词，如能说a large amount of literature，不能说a large amount of books。
amount 用于表示“量”“额”，如重量、金额等。
amount of后一般接不可数名词，有时也可接复数可数名词，此名词被视为某一“总量”或“综述”。
短语 in the amount of (总共为)可以 of 或 for 代之；to the amount (总共达)可以 to 代之。但如接款项数字大的总数，一般用 in〔to〕 the amount of。
amount用作动词的基本意思是“合计,共计”,引申可指“等同,接近”。
amount是不及物动词,常与介词to连用。
amount, aggregate, number, quantity, sum, total, whole
这组词的共同意思是“总数、总合”。其区别是：
aggregate指把数目的各个部分加在一起；amount指累积的结果；number指数字或东西相加所得的总数；sum指最后的总结果，表示截至现在的总数, 还有增加的可能；total和whole都指合计的结果的全体，total常指大的数量，whole也含有各部分总和的意味。quantity主要表示物质的量。
［' ɡrIɡ?t］
an amount of, a number of
这两个词都表示“数量”。其区别在于:前者表示“数”,与复数名词或代词连用; 而后者表示“量”,与不可数名词连用。例如:
A small number of people believe in ghosts.只有少数人相信有鬼。
A large amount of money was spent on books.一大笔钱花在了购买图书上。
amount to, add up to, come to, count up to, run into
这五个短语动词都是“总计”的意思,其差别很细微：
1.从构成上说, add up to和count up to是动副介型短语; 而amount to, come to和run into是动介型短语。
2.从主语上说, add up to和come to相同,均多为钱、账单、数目等; amount to和run into的主语多为loss, cost, expense, debt, sum等名词; 而count up to的主语则仅限It。例如:
Our hotel bill added up to〔amounted to,came to〕 300 dollars.我们的旅馆费共计300美元。
His debts amounted to〔ran into〕 over 3000 dollars.他的债务已高达3000多美元。
It counts up to 300 dollars.共计300美元。
3.从宾语上说, add up to, amount to, come to后一般接数字; 而count up to和run into后除可接数字外,还可接名词。例如:
It counts up to a considerable sum.合计起来数目相当可观。
Losses run into six figures.损失高达6位数。
4.从使用场合上说, come to最通俗, count up to不常用。
这些名词均有“总数、总量”之意。
:quantity书面用词，指事物的总量和总数量，侧重大批计量，含准确测量的意味。
:amount普通用词，与quantity近义，但强调整体，指把所有数量、重量及度量归并在一起得出的总数。
:number普通用词，指人或物的数目，强调数的概念。
:sum普通用词，指简单加算的结果。
错句举例与错句分析
错句：there was also a large amount of beggars.
纠正：there was also a large number of beggars.
翻译：那有很多乞丐。
分析：人的数量不可用amount来表示。
☆ 13世纪中期进入英语，直接源自古法语的amonter，意为往上，向山上去。
amount的海词问答与网友补充：
[释义]金额
amount的相关资料：
amounts&:&总数，总额 ...
在&&中查看更多...
【同义词】
amounts:amount n. 数量vi. (to) 总计, 等于 英英解释:名词amount:1. how much of something is available2. a quantity of mone…
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