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