ACCAF3中英文單詞對照表

1、.資產(chǎn)第一章8.交易事項 Transactionasset9.取走 withdraw12負(fù)債 liability第五章3所有者權(quán)益 equity=capital=net asset1.現(xiàn)金 petty cash=cash on hand4收入 income=revenue=sales2.支票 cheque5費用 expense3.自動轉(zhuǎn)賬 standing order/direct debt6廠房 plant4.銀行給你存款利息 bank interest on deposit7機器 machine5.銀行收取利息手續(xù)費bank charges8無形資產(chǎn) intangible asset6.銀

2、行收取利息 bank interest on overdraft9非流動資產(chǎn) Non current asset（ 6 7 8 屬于 9）7.空頭支票dishonored cheque10庫存現(xiàn)金 petty cash8.未結(jié)清的款項，別人給我的uncleared11銀行存款 cashlodgement12應(yīng)收賬款 trade receivable=A/R9.未承兌的匯票unpresent cheque13存貨 inventory10.別人給我支票 undrawn cheque14流動資產(chǎn) current asset （10 11 12 13 屬于11.公司業(yè)務(wù)錯誤 business erro

3、r14）12.銀行業(yè)務(wù)錯誤 bank error15貸款 loan13.銀行存款余額調(diào)節(jié)表bank reconciliation16應(yīng)付賬款 trade payables=A/P14.銀行透支overdraft17預(yù)收賬款 advance from customers15.銀行對賬單 bank statement18流動負(fù)債 current liability （15 16 17 屬于 18）16.現(xiàn)金賬簿 /銀行存款日記賬cash book19實收資本 share capital17.總賬 control accounts =general ledger20資本公積 share premiu

4、m18.明細(xì)賬individual ledger=personal21留存收益 Retained earnings=R/ESledger=subsidiary ledger=memo account22 資 產(chǎn) 負(fù) 債 表 statementoffinancial19. 應(yīng)收 賬款 總 賬 receivablecontrol accountposition=SOFP=receivable general ledger23所有者權(quán)益變動表 statementofchanges in20. 應(yīng) 收 賬 款 明 細(xì) 賬 receivableledger=salesequity=SOCIEledger

5、24現(xiàn)金流量表 statement of cash flow21.壞賬 bad debt=irrecoverable debt25 利 潤 表 statement ofcomprehensive22.毛利潤 gross profitincome=SOCI23.一般性壞賬準(zhǔn)備 general allowance24.特殊性壞賬準(zhǔn)備 specific allowance第二章25.可疑的壞賬 doubtfuldebt1復(fù)式記賬 double-entry bookkeeping2. 借 Debit25.資產(chǎn)減值損失 expense-bad debts written off3. 貸 Credit26

6、.壞賬準(zhǔn)備 allowance for A/R4. 預(yù)付賬款 prepayment5.利潤 profit第六章1 存貨 inventory第四章2先進先出 first in first out1增值稅 value added tax=sales tax3特殊計價法 specific identification2進項稅額input tax4 加權(quán)平均法 period average=weighted average3銷項稅額output tax5移 動 加權(quán)平均 法continuous4貿(mào)易折扣（商業(yè)折扣） trade discountaverage=continuousweightedave

7、rage cost5現(xiàn)金折扣 cash discountmethod=moving weighted average method6.不含稅 exclusive6成本 historical cost7.含稅 inclusive7可變現(xiàn)凈值 net realizable value.8資產(chǎn)減值損失-計提的存貨跌價準(zhǔn)備2.交易發(fā)生transaction occurexpense-inventory written-down3.復(fù)式記賬Double entry9永續(xù)盤存制 perpetual inventory system4.結(jié)賬Balance off10實地盤存制 periodic invent

8、ory system5.期末調(diào)整Year End Adjustment11購貨 purchase6.錯誤Errors12數(shù)量 quantity7.遺漏omission13單價 unit cost8.任命錯誤commission errors14毛利潤率 gross profit margin9.原則性錯誤errors of principle10.加總錯誤casting errors第七章11.暫記賬戶suspense account1買價 original purchase price2場地準(zhǔn)備費 cost of site preparation第十章3運輸費 delivery and ha

9、ndling1.預(yù)付賬款prepayment4安裝費 installation2.預(yù)提費用accruals5員工培訓(xùn)費 employee training3.其他應(yīng)收款other receivable6 資本化后續(xù)支出capital expenditure4.遞延收入Deferred income7費用化后續(xù)支出 revenue expenditure5.到期expire8直線法 straight line method6.欠款arrear9累計折舊 accumulated depreciation7.租客Tenant10原值 original cost8.財務(wù)報表financial stat

10、ements11預(yù)計凈殘值 estimated residual value9.資產(chǎn)負(fù)債表The Statement of Financial12預(yù)計使用壽命 useful lifePosition13余額遞減法 reducing balance method10.利潤表The statement of comprehensive14賬面價值 net book value=carrying valueincome15固定資產(chǎn)處置 disposal of fixed asset11.所有者權(quán)益變動表 The statement of change in16固定資產(chǎn)清理 disposal acco

11、untequity17研究性支出 research cost18開發(fā)性支出 development cost第十一章19不確定使用壽命 indefinite useful life1.現(xiàn)金流量表The statement of cash flow20確定使用壽命 finite useful life2.經(jīng)營活動operating activities21 累計攤銷 accumulated amortization3.投資活動investing activities22每年的折舊 depreciation for each year4.籌資活動financing activities5.直接法The direct method第八章6.間接法indirect method1 或有事項contingencies7.付出利息Interest paid2.或有負(fù)債contingent liabilities8.付出所得稅Income tax paid3.現(xiàn)時義務(wù)present obligation9.付出紅利Dividends paid4.或有資產(chǎn)contingent assets5.肯定的certain第十二章6.可能的probable1.資產(chǎn)負(fù)債表日后事項 Events after