泽稷网校 - FA 知识总结(单词表)

INDEX

A

ACCRUAL 预提费用

ACCRUAL BASIS 权责发生制

AMORTISATION 摊销

AMORTISATION OF DEVELOPMENT COSTS 开发费用的摊销

ASSETS 资产

ASSET REGISTER 资产登记

AVCO(AVERAGE COST)平均成本

AGED RECEIVABLES ANALYSIS 应收账款账龄分析

ALLOWANCE FOR RECEIVABLE 应收账款坏账准备

ADJUSTING EVENTS 调整事项

AUTHORISED(OR NOMINAL)CAPITAL 法定资本

ASSET TURNOVER 总资产周转

ASSOCIATE 联营公司B BALANCING LEDGER ACCOUNT 分类账余额调平BOOKS OF PRIME ENTRY 原始账簿BUSINESS ENTITY CONCEPT 企业会计个体概念BANK RECONCILIATION 银行余额调节表BANK STATEMENT 银行对账单BONUS ISSUE 红利股发行C CAPITAL 权益CAPITAL EXPENDITURE 资本化费用CAPITAL INCOME 资本收入CAPITAL TRANSACTION 资本类交易CARRIGAE INWARD CARRING OUTWARDS CARRYING AMOUNT 账面价值CASH BOOK 银行日记账COMPARABILITY 可比较性COMPENSATING ERRORS 抵消性错误CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING 财务报告的概念框架CONSISTENCY 一致性

CORRECTION OF ERROR 纠正错误

COST 成本

CREDIT 贷方

CREDIT NOTE 贷记单

CREDITOR 应付账款

CURRENT ASSET 流动资产

CURRENT LIABILITY 流动负债泽稷网校 w w w .z e j i c e r t .c n

泽稷网校 w w w .z e j i c e r t .c n

CARRIGAE INWARD 运入货物时的费用CARRING OUTWARDS 运出货物时的费用CONTINGENT ASSET 或有资产CONTINGENT LIABILITY 或有负债CONTINUOUS INVENTORY RECORDS 永续存货记录Continuous/perpetual approach 永续盘点法COST 成本COST OF CONVERSION 转换成本CASH DISCOUNT 现金折扣CASH DISCOUNT ALLOWED 给到客户的现金折扣CASH DISCOUNT RECEIVED 采购货物收到的现金折扣CONTRA ENTRY 对销抵消分录Called-up capital 催缴股本CONSOLIDATED FINANCIAL STATEMENT 合并财务报表CONTROL 控制CURRENT RATIO 流动比率D DEBIT NOTE 借记单DEPRECIATION 折旧DEPRECIABLE AMOUNT 可折旧金额REDUCING BALANCE METHOD 递减折旧法STRAIGHT LINE METHOD 直线折旧法DEVELOPMENT 开发DIVIDEND 分红DOUBLE ENTRY BOOKKEEPING 复式记账DRAWING 支取DUTY OF CARE 应尽的注意义务Distribution cost 分销配送成本DOUBTFUL DEBT 可疑呆账DIRECT DEBIT 直接汇款DISHONORED CHEQUE 拒绝兑现支票DEBT RATIO 资产负债率E EQUITY 权益ERRORS 错误

ERROR OF COMMISSION 记错账户或者加错总数ERROR OF OMISSION 漏记错误

ERROR OF PRINCIPLE 原则性错误

ERROR OF TRANSPOSITION 调换错误

EXPENSE 费用

EXPECTED VALUE APPROACH 预期值计算方法ERROR OF COMMISSION 记错账户或者加错总数泽稷网校 w w w .z e j i c e r t .c n

泽稷网校 w w w .z e j i c e r t .c n

ERROR OF OMISSION 漏记错误

ERROR OF PRINCIPLE 原则性错误

ERROR OF TRANSPOSITION 调换错误

EVENTS AFTER THE REPORTING PERIOD 财务报表日后事项

F

FAIR PRESENTATION 公允列报FAIR VALUE 公允价值FAITHFUL REPRESENTATION 真实公允列报FIFO(first in first out)先进先出FINANCIAL ACCOUNT 财务会计FRAMEWORK FOR THE PREPARATION AND PRESENTATION OF FINANCIAL STATEMENT 财务报表准备以及列报框架FINISHED GOODS 成品G GAINS 收益GENERAL LEDGER 总账GOING CONCERN 可持续经营GOODS RECEIVED NOTES 收货单GOVERNANCE 监管GOODS WRITTEN OFF 货物注销GOODS WRITTEN DOWN 货物贬值减值GOODWILL 商誉General allowance 应收估计收不回来的账款GOODWILL 商誉GEARING RATIO 杠杆比率H HELD FOR SALE 待售HISTORICAL COST METHOD 历史成本法IMCOMPLETE RECORDS 不完整记录INVENTORY DESTROYED 被毁坏的存货IRRECOVERABLE DEBT 坏账

I

INTANGIBLE ASSET 无形资产

IFRS ADVISORY COUNCIL 国际财务报告准则咨询委员会

IFRS 国际财务报告准则泽稷网校 w w w .z e j i c e r t .c n

泽稷网校 w w w .z e j i c e r t .c n