ACCA教材主要词汇英汉对照VocabularyofACCA
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Prefere nee share capital
要求权
Claim
债券
Debe ntures
提款
Drawi ngs
损益表
Profit and loss acco unt
合伙企业
Part nership
股东年会
Gen eral meet ing
合伙人
Part ner
真实/公允
True and fair
Profit on con sig nment
拥有法定所有权的
土地
Freehold land
进口税
Import duties
过时
Obsolesce nee
运费
Delivery to customers
开采或消耗
Extract ion of con sumpti on over time
途中保险费
Carriage in sura nee on goods delivered to Customers
边际利率
Margi nal rate
贸易表
Tradi ng acco unt
完全税率
Full rate
终止
Cessati on
免税投资收益
Fran ked in vestme nt in come
变卖资产帐户
Realizati on acco unt
资本减免
Capital allowa nces
合伙企业的解体
Dissoluti on of part nership
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
Con sig nment trad ing
逐步解体
Piecemeal dissolutio n
汇票
Bills of excha nge
变卖资产费用准备
Capital redempti on reserve
合作企业备查帐户
Memora ndum joi nt ven ture
按公司章程保留的公积
Reserve provided for by the articles of associati on
杂费
Sundry expenses
公司所得税
Corporati on tas (CT)
合并前
Pre-Amalgamati on
公司所得税准备
Provisi on fo CT
合并后
Post-Amalgamati on
应抵预交公司所得税
ACT recoverable
通过支付年金清偿
Discharge by payme nt of annu ity
应付公司所得税
ACT payable
年金暂记帐户
Provisi on for realizati on expe nse
分支机构
Branch
变卖资产损失
Loss on realizati on
代理商
Age nt
股票帐户
Shares acco unt
交易商
Trader
英国境内公司
UK reside nt compa ny
受托人
Con sig nee
结转下期余额
Bala nee carried dow n
自有股
Own shares
上期结转余额
Bala nee Brought dow n
负债准备
Provisi ons for liabilities
合伙人贷款
Partner's loan
乃养老金
Pensions
合作企业
Joint ven ture
资本赎回公积
非免税收入
Un-fran ked receipts
委托人,寄售人
Con sig ner
公司所得税费用
CT charge
保障，赔偿
In dem nity
代扣所得税的交纳
Payme nt un der deduct ion of IT
销售帐单
Acco unt sales
磨损
Wear and tear
寄售利润
毛利
Gross profit
卖主帐户
Vendor account
租金与地方税
Rent and rates
留存收益
Reta ined earnings
收到的折扣
Disco unt received
普通股股本
Ordinary share capital
给与的折扣
Disco unt allowed
优先股股本
佣金
Commissi on
财政年度
Finan cial year
运出运费
Carriage outwards
预交公司所得税
Adva need corporatio n tax(ACT)
、"A、—"yH-r运入运费
Carriage in wards
主体公司所得税
Main streamcorporati on
独资企业
Sole trader
收购公司
Purchas ing compa ny
银行透支
Bank overdraft
开帐分录
Opening entry
购货退回
Retur n outwards
接管
Take over
销货退回
Retur n in wards
企业收购帐户
Busin ess purchase acco unt
Ann uity suspe nse acco unt
预算报告
Budget speech
保险金
Premiums
资本收益
Capital Biblioteka Baiduain
退保价值
Surren der value
小公司税率
Small compa nies rate
人寿保险政策帐户
Life assura nee policies acco unt
分配
Appropriati on
集团内股票收入
In come from shares in group un der tak ings
盈亏分配帐户
Profit and loss appropriation
其他股票收入
In come from shares in other participati ng in terests
合伙协议
Part nership agreeme nt
推销成本
Distribution cost
资本利息
In terest on capital
投资注销额
Amount writte n-off in vestme nt
剩余利润
Residual profit
自建工程资本化
Own work capitalized
tax(MCT)
联合银行存款帐户
Joint bank acco unt
所得税率适用年度
CT year
商誉
Goodwill
税金抵免
Tax credit
重估价法
Revaluati on method
税收机构
Inland reve nue
合并
Amalgamatio n
应纳税利润
Taxable profit
要求权
Claim
债券
Debe ntures
提款
Drawi ngs
损益表
Profit and loss acco unt
合伙企业
Part nership
股东年会
Gen eral meet ing
合伙人
Part ner
真实/公允
True and fair
Profit on con sig nment
拥有法定所有权的
土地
Freehold land
进口税
Import duties
过时
Obsolesce nee
运费
Delivery to customers
开采或消耗
Extract ion of con sumpti on over time
途中保险费
Carriage in sura nee on goods delivered to Customers
边际利率
Margi nal rate
贸易表
Tradi ng acco unt
完全税率
Full rate
终止
Cessati on
免税投资收益
Fran ked in vestme nt in come
变卖资产帐户
Realizati on acco unt
资本减免
Capital allowa nces
合伙企业的解体
Dissoluti on of part nership
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
Con sig nment trad ing
逐步解体
Piecemeal dissolutio n
汇票
Bills of excha nge
变卖资产费用准备
Capital redempti on reserve
合作企业备查帐户
Memora ndum joi nt ven ture
按公司章程保留的公积
Reserve provided for by the articles of associati on
杂费
Sundry expenses
公司所得税
Corporati on tas (CT)
合并前
Pre-Amalgamati on
公司所得税准备
Provisi on fo CT
合并后
Post-Amalgamati on
应抵预交公司所得税
ACT recoverable
通过支付年金清偿
Discharge by payme nt of annu ity
应付公司所得税
ACT payable
年金暂记帐户
Provisi on for realizati on expe nse
分支机构
Branch
变卖资产损失
Loss on realizati on
代理商
Age nt
股票帐户
Shares acco unt
交易商
Trader
英国境内公司
UK reside nt compa ny
受托人
Con sig nee
结转下期余额
Bala nee carried dow n
自有股
Own shares
上期结转余额
Bala nee Brought dow n
负债准备
Provisi ons for liabilities
合伙人贷款
Partner's loan
乃养老金
Pensions
合作企业
Joint ven ture
资本赎回公积
非免税收入
Un-fran ked receipts
委托人,寄售人
Con sig ner
公司所得税费用
CT charge
保障，赔偿
In dem nity
代扣所得税的交纳
Payme nt un der deduct ion of IT
销售帐单
Acco unt sales
磨损
Wear and tear
寄售利润
毛利
Gross profit
卖主帐户
Vendor account
租金与地方税
Rent and rates
留存收益
Reta ined earnings
收到的折扣
Disco unt received
普通股股本
Ordinary share capital
给与的折扣
Disco unt allowed
优先股股本
佣金
Commissi on
财政年度
Finan cial year
运出运费
Carriage outwards
预交公司所得税
Adva need corporatio n tax(ACT)
、"A、—"yH-r运入运费
Carriage in wards
主体公司所得税
Main streamcorporati on
独资企业
Sole trader
收购公司
Purchas ing compa ny
银行透支
Bank overdraft
开帐分录
Opening entry
购货退回
Retur n outwards
接管
Take over
销货退回
Retur n in wards
企业收购帐户
Busin ess purchase acco unt
Ann uity suspe nse acco unt
预算报告
Budget speech
保险金
Premiums
资本收益
Capital Biblioteka Baiduain
退保价值
Surren der value
小公司税率
Small compa nies rate
人寿保险政策帐户
Life assura nee policies acco unt
分配
Appropriati on
集团内股票收入
In come from shares in group un der tak ings
盈亏分配帐户
Profit and loss appropriation
其他股票收入
In come from shares in other participati ng in terests
合伙协议
Part nership agreeme nt
推销成本
Distribution cost
资本利息
In terest on capital
投资注销额
Amount writte n-off in vestme nt
剩余利润
Residual profit
自建工程资本化
Own work capitalized
tax(MCT)
联合银行存款帐户
Joint bank acco unt
所得税率适用年度
CT year
商誉
Goodwill
税金抵免
Tax credit
重估价法
Revaluati on method
税收机构
Inland reve nue
合并
Amalgamatio n
应纳税利润
Taxable profit