ACCA重点单词

ACCA重点单词

独资企业银行透支购货退回销货退回 Sole trader Bank overdraft Return outwards Return inwards

毛利 Gross profit 租金与地方Rent and rates 税

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

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 普通股股本优先股股本

债券损益表股东年会真实/公允推销成本投资注销额

Ordinary share capital Preference share capital Debentures

Profit and loss account General meeting True and fair Distribution cost Amount written-off investment

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

化

分配 Appropriation 集团内股票收Income from shares in

入 group under takings

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

interests

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

上期结转余Balance Brought down 负债准备 Provisions for liabilities 额

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Memorandum joint venture 按公司章程保Reserve provided for by 查帐户留的公积 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Advanced corporation

税 tax(ACT)

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

税 tax(MCT)

联合银行存Joint bank account 所得税率适用CT year 款帐户年度商誉

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

公司所得税准Provision fo CT 备

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

所得税

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

年金暂记帐Annuity suspense account 预算报告 Budget speech 户保险金Premiums 资本收益 Capital gain 退保价值 Surrender value 小公司税率 Small companies rate 人寿保险政Life assurance policies 边际利率 Marginal rate 策帐户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Realization account 资本减免 Capital allowances 户

合伙企业的Dissolution of partnership 剩余预交公司Surplus ACT 解体所得税最后约定的Last agreed capital 寄售业务 Consignment trading 资本

逐步解体 Piecemeal dissolution 汇票 Bills of exchange 变卖资产费Provision for realization 分支机构 Branch 用准备 expense

变卖资产损Loss on realization 代理商 Agent 失

股票帐户 Shares account 交易商 Trader 英国境内公UK resident company 受托人Consignee 司

非免税收入 Un-franked receipts 委托人,寄售人 Consigner 公司所得税CT charge 保障,赔偿 Indemnity 费用

代扣所得税Payment under deduction of 销售帐单 Account sales 的交纳 IT 磨损Wear and tear 寄售利润 Profit on consignment 拥有法定所Freehold land 进口税Import duties 有权的土地过时 Obsolescence 运费 Delivery to customers 开采或消耗 Extraction of consumption 途中保险费 Carriage insurance on

over time 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

Pre-Amalgamation

累计折旧 Accumulated depreciations 应收票据经济使用年Useful economic

lives 保险收入限

每股净收益 Earnings per share 面值例外项目 Exceptional items 贴现费用非

常项目 Extraordinary items 财务费用前期调整 Prior year adjustment 应付票据不能抵销的Irrevocable advanced 支出预交公司税 corporation tax 未抵销的损Unrelieved losses 即期汇票失

净值基础 Net basis 监管零值基础 Nil basis 主损益帐户

Bills receivable

Insurance proceeds Face value

Discount charges Financing cost Bills payable Expenditure Sight drafts

Custody

Main profit and loss account

Departmentalization Apportionment

消耗品 Consumable stores 部门化成本与可实The lower of cost and net 分摊

现净值孰低 realizable value 平均成本 Average cost 共同性费用 Common expense 先