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2024年1月22日发(作者:)
2013ACCA教材词汇表。
独资企业
银行透支
购货退回
销货退回
毛利
租金与地方税
收到的折扣
给与的折扣
要求权
提款
合伙企业
合伙人
合伙协议
资本利息
剩余利润
分配
盈亏分配帐户
结转下期余额
上期结转余额
合伙人贷款
合作企业
合作企业备查帐户杂费
佣金
运出运费
运入运费
联合银行存款帐户商誉
重估价法
合并
合并前
合并后
通过支付年金清偿年金暂记帐户
保险金
退保价值
Sole trader 收购公司 Purchasing company
Bank overdraft 开帐分录 Opening entry
Return outwards 接管 Take over
Return inwards 企业收购帐户 Business purchase account
Gross profit 卖主帐户 Vendor account
Rent and rates 留存收益 Retained earnings
Discount received 普通股股本 Ordinary share capital
Discount allowed 优先股股本 Preference share capital
Claim 债券 Debentures
Drawings 损益表 Profit and loss account
Partnership 股东年会 General meeting
Partner 真实/公允 True and fair
Partnership agreement 推销成本 Distribution cost
Interest on capital 投资注销额 Amount written-off
investment
Residual profit 自建工程资本化 Own work capitalized
Appropriation 集团内股票收入 Income from shares in group
under takings
Profit and loss appropriation 其他股票收入 Income from shares in other
participating interests
Balance carried down 自有股 Own shares
Balance Brought down 负债准备 Provisions for liabilities
Partner’s loan 养老金 Pensions
Joint venture 资本赎回公积 Capital redemption reserve
Memorandum joint venture 按公司章程保留的公积 Reserve provided for by the
articles of association
Sundry expenses 公司所得税 Corporation tas (CT)
Commission 财政年度 Financial year
Carriage outwards 预交公司所得税 Advanced corporation
tax(ACT)
Carriage inwards 主体公司所得税 Mainstream corporation
tax(MCT)
Joint bank account 所得税率适用年度 CT year
Goodwill 税金抵免 Tax credit
Revaluation method 税收机构 Inland revenue
Amalgamation 应纳税利润 Taxable profit
Pre-Amalgamation 公司所得税准备 Provision fo CT
Post-Amalgamation 应抵预交公司所得税 ACT recoverable
Discharge by payment of 应付公司所得税 ACT payable
annuity
Annuity suspense account 预算报告 Budget speech
Premiums 资本收益 Capital gain
Surrender value 小公司税率 Small companies rate
人寿保险政策帐户 Life assurance policies 边际利率
account
贸易表 Trading account 完全税率
终止 Cessation 免税投资收益
变卖资产帐户 Realization account 资本减免
合伙企业的解体 Dissolution of partnership 剩余预交公司所得税
最后约定的资本 Last agreed capital 寄售业务
逐步解体 Piecemeal dissolution 汇票
变卖资产费用准备 Provision for realization 分支机构
expense
变卖资产损失 Loss on realization 代理商
股票帐户 Shares account 交易商
英国境内公司 UK resident company 受托人
非免税收入 Un-franked receipts 委托人,寄售人
公司所得税费用 CT charge 保障,赔偿
代扣所得税的交纳 Payment under deduction of IT 销售帐单
磨损 Wear and tear 寄售利润
拥有法定所有权的土Freehold land 进口税
地
过时 Obsolescence 运费
开采或消耗 Extraction of consumption 途中保险费
over time
直线法 Straight line method 佣金
余额递减法 Reducing balance method 汇付
年数总和法 Sum of the digits method 未售存货
累计折旧 Accumulated depreciations 应收票据
经济使用年限 Useful economic lives 保险收入
每股净收益 Earnings per share 面值
例外项目 Exceptional items 贴现费用
非常项目 Extraordinary items 财务费用
前期调整 Prior year adjustment 应付票据
不能抵销的预交公司Irrevocable advanced 支出
税 corporation tax
未抵销的损失 Unrelieved losses 即期汇票
净值基础 Net basis 监管
零值基础 Nil basis 主损益帐户
消耗品 Consumable stores 部门化
成本与可实现净值孰The lower of cost and net 分摊
低 realizable value
平均成本 Average cost 共同性费用
先进先出 First in first out 包装纸
后进先出 Last in first out 评价
标准成本 Standard cost 独立实体
重置成本 Replacement cost 投资报酬率
Marginal rate
Full rate
Franked investment income
Capital allowances
Surplus ACT
Consignment trading
Bills of exchange
Branch
Agent
Trader
Consignee
Consigner
Indemnity
Account sales
Profit on consignment
Import duties
Delivery to customers
Carriage insurance on goods
delivered to Customers
Commission
Remittance
Unsold stock
Bills receivable
Insurance proceeds
Face value
Discount charges
Financing cost
Bills payable
Expenditure
Sight drafts
Custody
Main profit and loss account
Departmentalization
Apportionment
Common expense
Wrapping paper
Assess
Independent entity
Return on investment
资产负债表日后日期 Event after balance sheet date 减除佣金后利润
董事会 The board of directors 赊销收入
调整事项 Adjusting event 修理费用
非调整事项 Non-adjusting event 一般费用
或有事项 Contingencies 分支销售机构
或有收益 Contingent gain 正常存货损失
或有损失 Contingent loss 交易帐户
资本承诺 Capital commitments 非常存货损失
现金流量表 Cash flow statement 本地购货
信用交易 Credit transaction 退货
现实购买力会计 Current purchasing power 独立分支机构
accounting (CPP)
现实成本会计 Current cost accounting(CCA) 往来帐户
零售物价指数 Retail price index 复式簿记帐户
持有收益 Holding gains 时间差异
业绩评估 Assessment of performance 分支机构间转移
货币性项目的衡量 Measurement of monetary items 结算
货币性资产 Monetary assets 分支机构间往来帐户
货币性负债 Monetary liabilities 分支机构存货调整帐户
征求意见稿 Exposure draft 未实现利润准备
Post-commission profit
Credit sales
Repair charges
General expense
Selling agency branch
Normal stock losses
Trading account
Abnormal stock losses
Local purchase
Returned goods
Independent branch
Current account
Double-entry accounts
Time lag differences
Inter-branch transfer
Settlement
Interbranch current account
Branch stock adjustment
account
Provision for unrealized
profit
Realization
Currency translation
Currency conversion
Local currency
Exchange rate
Spot rate
Forward contract
Discount
Premium
Monetary items
Risk
Uncertainty
Hedging
Long-term monetary assets
Long-term monetary claims
Exchange rate gain/loss
Temporal method
Historic method
货币性营运资本调整 Monetary working capital 实现原则
adjustment
举债比率调整 Gearing adjustment 货币折算
净营业资产 Net operating assets 货币兑换
发行和赎回债券 Issue and redemption 当地货币
debentures
债券 Bonds 汇率
契约 Deed 即期汇率
无担保债券 Naked-debentures(unsecured) 远期合同
拥有法定所有权的 Freehold 贴水
偿债基金 Sinking fund 升水
债券赎回偿债基金 Debenture redemption sinking 货币性项目
fund account
偿债基金投资帐户 Sinking fund investment 风险
account
可转换债券 Convertible debentures 不确定性
资本化发行 Capitalization issue 套期保值
股权发行 Bonus issue 长期货币性资产
含权价 Cum-rights prices 长期货币性要求权
除权价 Ex-rights prices 汇兑收益/损失
可分配公积 Distributable of reserves 时态法
以公积支付股利 Paying a dividend out of 历史汇率法
已付清红利股
重估公积
减资
资本重组
过剩资本
资本重建
权益汇总帐户
实现帐户
购买者帐户
自愿清算
特别决议
方案计划
清偿偿还
卖方帐户
创立合并
高估
低估
集团报表
纵向联合
横向联合
不同行业联合
控股公司
重大影响
直接控制集团
垂直控制集团
混合控制集团
盈余公积
合并公积
少数股权
合并商誉
合并资本公积
少数股东
股本溢价
部分收购
在途支票
收买前后
调整帐户
对子公司投资
普通公积
参与股权
集团内部交易
reserve
Paid-up bonus shares
Revaluation reserve
Capital reductions
Capital reorganizations
Excess capital
Capital reconstruction
Sundry members account
Realization account
Purchaser’s account
Voluntary liquidation
Special resolution
Scheme
Discharge
Vendor account
Amalgamation
Over-valuation
Under-valuation
Group accounts
Vertical integration
Horizontal integration
Diversification
Holding company
Dominant influence
Direct group
Vertical group
Mixed group
Revenue reserve
Consolidation reserve
Minority interests
Goodwill on consolidation
Capital reserve on
consolidation
Minority share holders
Share premium
Partial acquisition
Cheque in the post
Pre( post)-acquisition
Adjustment accounts
Investment in subsidiary
General reserve
Participating interest
Intra-group trading
期末汇率法
场地费用
管理费用
装置和设备
房屋
预付费用
建造合同
工程保留款
分期付款
交易帐户
合同收入
合同亏损
完工百分比
完成合同
预期利润
承建商
矫正
已鉴定完工价值
总部费用
合同成本
销售收入
合同损失准备
预收款
可预见损失
已付款超过收入(部分)
股票/证券
债券
法定权利
报价
证券交易所
上市投资
偿还
累积股息
累积利息
股息除外
利息除外
面值
市价
应计股利
应计利息
证券交易所官方清单
Closing rate method
Site expenses
Administrative expenses
Furniture and fittings
Premises
Payment in advance
Construction contract
Retention
Progress payment
Trading account
Contract fee
Loss on contract
Percentage of completion
Completed contract
Expected profit
Contractor
Rectification
Value of work certified
Head office costs
Contract costs
Turnover
Provision for loss on
contract
Payment on account
Foreseeable loss
Excess progress payment
Stock ,security
Debenture
Legal rights
Quote
Stock exchange
Listed investment
Repayment
Cum div cd
Cum-int ci
Ex-div xd
Ex-int xi
Nominal value
Market value
Accrued dividend
Accrued interest
Stock exchange official list
公司间销售
溢价
Inter-company sales
Premium
二级市场
未上市证券市场
Secondary market
Unlisted securities market
折价
债券利息
分次购买
关联公司
多数股权
累计控股
孙公司
子集团,附属集团
多公司结构
伙伴子公司
有效股权
控制股权
资本报酬率
产权收益率
息税前净利
应收帐款帐龄表
资金来源及运用表通货膨胀
通货紧缩
损耗
每股收益
股利保证倍数
股利分配率
股利收益率
净收益率
市盈率
公司估价
联营公司
共同比财务报表
物质资源
会计原则
会计方法
权责发生制
重置成本
一般会计原则
Discount 让与,出售
Debenture interest 加权平均
Piecemeal acquisition 结帐
Associated company 已分派股份
Majority holding 国库券
Cumulative holding 认股权发行
Sub-subsidiary 赊销
Sub-group 租购
Multi-company structures 信用协议
Fellow subsidiaries 会计处理
Effective shareholdings 经营性租赁
Controlling interest 融资租赁
Return on capital employed 出租人/承租人
Returen on equity 一期(二期)租赁
Net Profit before interest and 不可撤销的付款
tax
Aging schedule of debtors 名义租金
Source and application of 报酬
funds statement
Inflation 现值
Deflation 最低租赁付款额
Deplete 定金
Earnings per share 公允价值
Dividend cover 财务费用
Dividend payout ratio 实际利率
Dividend yield ratio 平均未付资本余额
Earnings yield 资本偿还
Price/ earnings ratio 精确法
The valuation of components 递延收益
Associated companies 分期支付
Common-size financial 未实现利润准备
statements
Physical resources 应收租购款帐户
Accounting principles 重新获得帐户
Accounting methods 金融公司
Accrual accounting 制造商
Replacement cost 交易商
Generally accepted accounting 总盈余
principles(GAAP)
disposal
Weighted
Close off
Allocated shares
Treasury stock
Rights issue
Credit sale
Hire purchase
Credit agreement
Accounting treatment
Operating lease
Finance lease
Lesser /lessee
Primary(secondary)period
No-cancelable payment
Peppercorn rent
Reward
Present value
Minimum lease payment
Deposit
Fair value
Finance charge
Effective rate of finance
charge
Average balance of capital
outstanding
Capital repayment
Actuarial method
Deferred income
Installment
Provision for unrealized
profit
Hire purchase debtors
account
Repossessions account
Finance house
Manufacturer
Dealer
Gross earnings
剩余现金
净值减免
Cash surplus
Writing down allowance
政府补助
租赁期
Government grant
Lease term
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