ACCA教材主要詞匯英漢對照 Vocabulary of ACCA textbook.docx

WWW.17ACCA.CN獨資企業(yè)Sole trader收購公司Purchasing company銀行透支Bank overdraft開帳分錄Opening entry購貨退回Return outwards接管Take over銷貨退回Return inwards企業(yè)收購帳戶Business purchase account毛利Gross profit賣主帳戶Vendor account租金與地方稅Rent and rates留存收益Retained earnings收到的折扣Discount received普通股股本Ordinary share capital給與的折扣Discount allowed優(yōu)先股股本Preference share capital要求權(quán)Claim債券Debentures提款Drawings損益表Profit and loss account合伙企業(yè)Partnership股東年會General meeting合伙人Partner真實/公允True and fair合伙協(xié)議Partnership agreement推銷成本Distribution cost資本利息Interest on capital投資注銷額Amount written-off investment剩余利潤Residual profit自建工程資本化Own work capitalized分配Appropriation集團(tuán)內(nèi)股票收入Income from shares in group under takings盈虧分配帳戶Profit and loss appropriation其他股票收入Income from shares in other participating interests結(jié)轉(zhuǎn)下期余額Balance carried down自有股Own shares上期結(jié)轉(zhuǎn)余額Balance Brought down負(fù)債準(zhǔn)備Provisions for liabilities合伙人貸款Partners loan養(yǎng)老金Pensions合作企業(yè)Joint venture資本贖回公積Capital redemption reserve合作企業(yè)備查帳戶Memorandum joint venture按公司章程保留的公積Reserve provided for by the articles of association雜費Sundry expenses公司所得稅Corporation tas (CT)傭金Commission財政年度Financial year運出運費Carriage outwards預(yù)交公司所得稅Advanced corporation tax(ACT)運入運費Carriage inwards主體公司所得稅Mainstream corporation tax(MCT)聯(lián)合銀行存款帳戶Joint bank account所得稅率適用年度CT year商譽Goodwill稅金抵免Tax credit重估價法Revaluation method稅收機構(gòu)Inland revenue合并Amalgamation應(yīng)納稅利潤Taxable profit合并前Pre-Amalgamation公司所得稅準(zhǔn)備Provision fo CT合并后Post-Amalgamation應(yīng)抵預(yù)交公司所得稅ACT recoverable通過支付年金清償Discharge by payment of annuity應(yīng)付公司所得稅ACT payable年金暫記帳戶Annuity suspense account預(yù)算報告Budget speech保險金Premiums資本收益Capital gain退保價值Surrender value小公司稅率Small companies rate人壽保險政策帳戶Life assurance policies account邊際利率Marginal rate貿(mào)易表Trading account完全稅率Full rate終止Cessation免稅投資收益Franked investment income變賣資產(chǎn)帳戶Realization account資本減免Capital allowances合伙企業(yè)的解體Dissolution of partnership剩余預(yù)交公司所得稅Surplus ACT最后約定的資本Last agreed capital寄售業(yè)務(wù)Consignment trading逐步解體Piecemeal dissolution匯票Bills of exchange變賣資產(chǎn)費用準(zhǔn)備Provision for realization expense分支機構(gòu)Branch變賣資產(chǎn)損失Loss on realization代理商Agent股票帳戶Shares account交易商Trader英國境內(nèi)公司UK resident company受托人Consignee非免稅收入Un-franked receipts委托人,寄售人Consigner公司所得稅費用CT charge保障,賠償Indemnity代扣所得稅的交納Payment under deduction of IT銷售帳單Account sales磨損Wear and tear寄售利潤Profit on consignment擁有法定所有權(quán)的土地Freehold land進(jìn)口稅Import duties過時Obsolescence運費Delivery to customers開采或消耗Extraction of consumption over time途中保險費Carriage insurance on goods delivered to Customers直線法Straight line method傭金Commission余額遞減法Reducing balance method匯付Remittance年數(shù)總和法Sum of the digits method未售存貨Unsold stock累計折舊Accumulated depreciations應(yīng)收票據(jù)Bills receivable經(jīng)濟使用年限Useful economic lives保險收入Insurance proceeds每股凈收益Earnings per share面值Face value例外項目Exceptional items貼現(xiàn)費用Discount charges非常項目Extraordinary items財務(wù)費用Financing cost前期調(diào)整Prior year adjustment應(yīng)付票據(jù)Bills payable不能抵銷的預(yù)交公司稅Irrevocable advanced corporation tax支出Expenditure未抵銷的損失Unrelieved losses即期匯票Sight drafts凈值基礎(chǔ)Net basis監(jiān)管Custody零值基礎(chǔ)Nil basis主損益帳戶Main profit and loss account消耗品Consumable stores部門化Departmentalization成本與可實現(xiàn)凈值孰低The lower of cost and net realizable value分?jǐn)侫pportionment平均成本Average cost共同性費用Common expense先進(jìn)先出First in first out包裝紙Wrapping paper后進(jìn)先出Last in first out評價Assess標(biāo)準(zhǔn)成本Standard cost獨立實體Independent entity重置成本Replacement cost投資報酬率Return on investment資產(chǎn)負(fù)債表日后日期Event after balance sheet date減除傭金后利潤Post-commission profit董事會The board of directors賒銷收入Credit sales調(diào)整事項Adjusting event修理費用Repair charges非調(diào)整事項Non-adjusting event一般費用General expense或有事項Contingencies分支銷售機構(gòu)Selling agency branch或有收益Contingent gain正常存貨損失Normal stock losses或有損失Contingent loss交易帳戶Trading account資本承諾Capital commitments非常存貨損失Abnormal stock losses現(xiàn)金流量表Cash flow statement本地購貨Local purchase信用交易Credit transaction退貨Returned goods現(xiàn)實購買力會計Current purchasing power accounting (CPP)獨立分支機構(gòu)Independent branch現(xiàn)實成本會計Current cost accounting(CCA)往來帳戶Current account零售物價指數(shù)Retail price index復(fù)式簿記帳戶Double-entry accounts持有收益Holding gains時間差異Time lag differences業(yè)績評估Assessment of performance分支機構(gòu)間轉(zhuǎn)移Inter-branch transfer貨幣性項目的衡量Measurement of monetary items結(jié)算Settlement貨幣性資產(chǎn)Monetary assets分支機構(gòu)間往來帳戶Interbranch current account貨幣性負(fù)債Monetary liabilities分支機構(gòu)存貨調(diào)整帳戶Branch stock adjustment account征求意見稿Exposure draft未實現(xiàn)利潤準(zhǔn)備Provision for unrealized profit貨幣性營運資本調(diào)整Monetary working capital adjustment實現(xiàn)原則Realization舉債比率調(diào)整Gearing adjustment貨幣折算Currency translation凈營業(yè)資產(chǎn)Net operating assets貨幣兌換Currency conversion發(fā)行和贖回債券Issue and redemption debentures當(dāng)?shù)刎泿臠ocal currency債券Bonds匯率Exchange rate契約Deed即期匯率Spot rate無擔(dān)保債券Naked-debentures(unsecured)遠(yuǎn)期合同F(xiàn)orward contract擁有法定所有權(quán)的Freehold貼水Discount償債基金Sinking fund升水Premium債券贖回償債基金Debenture redemption sinking fund account貨幣性項目Monetary items償債基金投資帳戶Sinking fund investment account風(fēng)險Risk可轉(zhuǎn)換債券Convertible debentures不確定性Uncertainty資本化發(fā)行Capitalization issue套期保值Hedging股權(quán)發(fā)行Bonus issue長期貨幣性資產(chǎn)Long-term monetary assets含權(quán)價Cum-rights prices長期貨幣性要求權(quán)Long-term monetary claims除權(quán)價Ex-rights prices匯兌收益/損失Exchange rate gain/loss可分配公積Distributable of reserves時態(tài)法Temporal method以公積支付股利Paying a dividend out of reserve歷史匯率法Historic method已付清紅利股Paid-up bonus shares期末匯率法Closing rate method重估公積Revaluation reserve場地費用Site expenses減資Capital reductions管理費用Administrative expenses資本重組Capital reorganizations裝置和設(shè)備Furniture and fittings過剩資本Excess capital房屋Premises資本重建Capital reconstruction預(yù)付費用Payment in advance權(quán)益匯總帳戶Sundry members account建造合同Construction contract實現(xiàn)帳戶Realization account工程保留款Retention購買者帳戶Purchasers account分期付款Progress payment自愿清算Voluntary liquidation交易帳戶Trading account特別決議Special resolution合同收入Contract fee方案計劃Scheme合同虧損Loss on contract清償償還Discharge完工百分比Percentage of completion賣方帳戶Vendor account完成合同Completed contract創(chuàng)立合并Amalgamation預(yù)期利潤Expected profit高估Over-valuation承建商Contractor低估Under-valuation矯正Rectification集團(tuán)報表Group accounts已鑒定完工價值Value of work certified縱向聯(lián)合Vertical integration總部費用Head office costs橫向聯(lián)合Horizontal integration合同成本Contract costs不同行業(yè)聯(lián)合Diversification銷售收入Turnover控股公司Holding company合同損失準(zhǔn)備Provision for loss on contract重大影響Dominant influence預(yù)收款Payment on account直接控制集團(tuán)Direct group可預(yù)見損失Foreseeable loss垂直控制集團(tuán)Vertical group已付款超過收入(部分)Excess progress payment混合控制集團(tuán)Mixed group股票/證券Stock ,security盈余公積Revenue reserve債券Debenture合并公積Consolidation reserve法定權(quán)利Legal rights少數(shù)股權(quán)Minority interests報價Quote合并商譽Goodwill on consolidation證券交易所Stock exchange合并資本公積Capital reserve on consolidation上市投資Listed investment少數(shù)股東Minority share holders償還Repayment股本溢價Share premium累積股息Cum div cd部分收購Partial acquisition累積利息Cum-int ci在途支票Cheque in the post股息除外Ex-div xd收買前后Pre( post)-acquisition利息除外Ex-int xi調(diào)整帳戶Adjustment accounts面值Nominal value對子公司投資Investment in subsidiary市價Market value普通公積General reserve應(yīng)計股利Accrued dividend參與股權(quán)Participating interest應(yīng)計利息Accrued interest集團(tuán)內(nèi)部交易Intra-group trading證券交易所官方清單Stock exchange official list公司間銷售Inter-company sales二級市場Secondary market溢價Premium未上市證券市場Unlisted securities market折價Discount讓與,出售disposal債券利息Debenture interest加權(quán)平均Weighted分次購買Piecemeal acquisition結(jié)帳Close off關(guān)聯(lián)公司Associated company已分派股份Allocated shares多數(shù)股權(quán)Majority holding國庫券Treasury stock累計控股Cumulative holding認(rèn)股權(quán)發(fā)行Rights issue孫公司Sub-subsidiary賒銷Credit sale子集團(tuán),附屬集團(tuán)Sub-group租購Hire purchase多公司結(jié)構(gòu)Multi-company structures信用協(xié)議Credit agreement伙伴子公司Fellow subsidiaries會計處理Accounting treatment有效股權(quán)Effective shareholdings經(jīng)營性租賃Operating lease控制股權(quán)Controlling interest融資租賃Finance lease資本報酬率Return on capital employed出租人/承租人Lesser /lessee產(chǎn)權(quán)收益率Returen on equity一期(二期)租賃Primary(secondary)period息稅前凈利Net Profit before interest and tax不可撤銷的付款No-cancelable payment應(yīng)收帳款帳齡表Aging schedule of debtors名義租金Peppercorn rent資金來源及運用表Source and application of funds statement報酬Reward通貨膨脹Inflation現(xiàn)值Present value通貨緊縮Deflation最低租賃付款額Minimum lea