ACCA词汇

独资企业Sole trader 收购公司Purchasing company

银行透支Bank overdraft 开帐分录Opening entry

购货退回Return outwards 接管Take over

销货退回Return inwards 企业收购帐户Business purchase account 毛利Gross profit 卖主帐户Vendor account

租金与地方税Rent and rates 留存收益Retained earnings

收到的折扣Discount received 普通股股本Ordinary share capital

给与的折扣Discount allowed 优先股股本Preference share capital

要求权Claim 债券Debentures

提款Drawings 损益表Profit and loss account

合伙企业Partnership 股东年会General meeting

合伙人Partner 真实/公允True and fair

合伙协议Partnership agreement 推销成本Distribution cost

资本利息Interest on capital 投资注销额Amount written-off

investment

剩余利润Residual profit 自建工程资本化Own work capitalized

分配Appropriation 集团内股票收入Income from shares in group

under takings

盈亏分配帐户Profit and loss appropriation 其他股票收入Income from shares in other

participating interests

结转下期余额Balance carried down 自有股Own shares

上期结转余额Balance Brought down 负债准备Provisions for liabilities 合伙人贷款Partner’s loan养老金Pensions

合作企业Joint venture 资本赎回公积Capital redemption reserve 合作企业备查帐户Memorandum joint venture 按公司章程保留的公积Reserve provided for by the

articles of association

杂费Sundry expenses 公司所得税Corporation tas (CT)

佣金Commission 财政年度Financial year

运出运费Carriage outwards 预交公司所得税Advanced corporation

tax(ACT)

运入运费Carriage inwards 主体公司所得税Mainstream corporation

tax(MCT)

联合银行存款帐户Joint bank account 所得税率适用年度CT year

商誉Goodwill 税金抵免Tax credit

重估价法Revaluation method 税收机构Inland revenue

合并Amalgamation 应纳税利润Taxable profit

合并前Pre-Amalgamation 公司所得税准备Provision fo CT

合并后Post-Amalgamation 应抵预交公司所得税ACT recoverable

通过支付年金清偿Discharge by payment of annuity 应付公司所得税ACT payable

年金暂记帐户Annuity suspense account 预算报告Budget speech

保险金Premiums 资本收益Capital gain

退保价值Surrender value 小公司税率Small companies rate

边际利率Marginal rate

人寿保险政策帐户Life assurance policies

account

贸易表Trading account 完全税率Full rate

终止Cessation 免税投资收益Franked investment income 变卖资产帐户Realization account 资本减免Capital allowances

合伙企业的解体Dissolution of partnership 剩余预交公司所得税Surplus ACT

最后约定的资本 Last agreed capital 寄售业务 Consignment trading

逐步解体 Piecemeal dissolution 汇票 Bills of exchange 变卖资产费用准备 Provision for realization expense

分支机构

Branch

变卖资产损失 Loss on realization 代理商 Agent 股票帐户 Shares account 交易商 Trader 英国境内公司 UK resident company 受托人 Consignee 非免税收入 Un-franked receipts 委托人,寄售人 Consigner 公司所得税费用 CT charge 保障,赔偿 Indemnity 代扣所得税的交纳 Payment under deduction of IT 销售帐单 Account sales

磨损 Wear and tear 寄售利润 Profit on consignment 拥有法定所有权的土地 Freehold land 进口税 Import duties

过时 Obsolescence 运费 Delivery to customers

开采或消耗 Extraction of consumption over time

途中保险费

Carriage insurance on goods delivered to Customers 直线法 Straight line method 佣金 Commission 余额递减法 Reducing balance method 汇付 Remittance 年数总和法 Sum of the digits method 未售存货 Unsold stock 累计折旧 Accumulated depreciations 应收票据 Bills receivable 经济使用年限 Useful economic lives 保险收入 Insurance proceeds 每股净收益 Earnings per share 面值 Face value

例外项目 Exceptional items 贴现费用 Discount charges 非常项目 Extraordinary items 财务费用 Financing cost 前期调整 Prior year adjustment 应付票据 Bills payable 不能抵销的预交公司税 Irrevocable advanced corporation tax 支出 Expenditure

未抵销的损失 Unrelieved losses 即期汇票 Sight drafts 净值基础 Net basis 监管 Custody

零值基础 Nil basis 主损益帐户 Main profit and loss account 消耗品 Consumable stores 部门化 Departmentalization 成本与可实现净值孰低 The lower of cost and net realizable value 分摊 Apportionment

平均成本 Average cost 共同性费用 Common expense 先进先出 First in first out 包装纸 Wrapping paper 后进先出 Last in first out 评价 Assess

标准成本 Standard cost 独立实体 Independent entity 重置成本 Replacement cost 投资报酬率 Return on investment 资产负债表日后日期 Event after balance sheet date 减除佣金后利润 Post-commission profit 董事会 The board of directors 赊销收入 Credit sales 调整事项 Adjusting event 修理费用 Repair charges 非调整事项 Non-adjusting event 一般费用 General expense

或有事项 Contingencies 分支销售机构 Selling agency branch 或有收益 Contingent gain 正常存货损失

Normal stock losses