ACCA教材词汇表

ACCA教材词汇表。

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
应付公司所得税ACT payable
annuity
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
人寿保险政策帐户Life assurance policies
边际利率Marginal rate
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
或有损失Contingent loss 交易帐户Trading account
资本承诺Capital commitments 非常存货损失Abnormal stock losses
现金流量表Cash flow statement 本地购货Local purchase
信用交易Credit transaction 退货Returned goods
独立分支机构Independent branch
现实购买力会计Current purchasing power
accounting (CPP)
现实成本会计Current cost accounting(CCA) 往来帐户Current account
零售物价指数Retail price index 复式簿记帐户Double-entry accounts
持有收益Holding gains 时间差异Time lag differences
业绩评估Assessment of performance 分支机构间转移Inter-branch transfer
货币性项目的衡量Measurement of monetary items 结算Settlement
货币性资产Monetary assets 分支机构间往来帐户Interbranch current account 货币性负债Monetary liabilities 分支机构存货调整帐户Branch stock adjustment
account
征求意见稿Exposure draft 未实现利润准备Provision for unrealized
profit
实现原则Realization
货币性营运资本调整Monetary working capital
adjustment
举债比率调整Gearing adjustment 货币折算Currency translation
净营业资产Net operating assets 货币兑换Currency conversion
发行和赎回债券Issue and redemption
当地货币Local currency
debentures
债券Bonds 汇率Exchange rate
契约Deed 即期汇率Spot rate
无担保债券Naked-debentures(unsecured) 远期合同Forward contract
拥有法定所有权的Freehold 贴水Discount
偿债基金Sinking fund 升水Premium
货币性项目Monetary items
债券赎回偿债基金Debenture redemption sinking
fund account
风险Risk
偿债基金投资帐户Sinking fund investment
account
可转换债券Convertible debentures 不确定性Uncertainty
资本化发行Capitalization issue 套期保值Hedging
股权发行Bonus issue 长期货币性资产Long-term monetary assets 含权价Cum-rights prices 长期货币性要求权Long-term monetary claims 除权价Ex-rights prices 汇兑收益/损失Exchange rate gain/loss
可分配公积Distributable of reserves 时态法Temporal method
历史汇率法Historic method
以公积支付股利Paying a dividend out of
reserve
已付清红利股Paid-up bonus shares 期末汇率法Closing rate method
重估公积Revaluation reserve 场地费用Site expenses
减资Capital reductions 管理费用Administrative expenses
资本重组Capital reorganizations 装置和设备Furniture and fittings
过剩资本Excess capital 房屋Premises
资本重建Capital reconstruction 预付费用Payment in advance
权益汇总帐户Sundry members account 建造合同Construction contract
实现帐户Realization account 工程保留款Retention
购买者帐户Purchaser’s account分期付款Progress payment
自愿清算Voluntary liquidation 交易帐户Trading account
特别决议Special resolution 合同收入Contract fee
方案\计划Scheme 合同亏损Loss on contract
清偿\偿还Discharge 完工百分比Percentage of completion
卖方帐户Vendor account 完成合同Completed contract
创立合并Amalgamation 预期利润Expected profit
高估Over-valuation 承建商Contractor
低估Under-valuation 矫正Rectification
集团报表Group accounts 已鉴定完工价值Value of work certified
纵向联合Vertical integration 总部费用Head office costs
横向联合Horizontal integration 合同成本Contract costs
不同行业联合Diversification 销售收入Turnover
控股公司Holding company 合同损失准备Provision for loss on
contract
重大影响Dominant influence 预收款Payment on account
直接控制集团Direct group 可预见损失Foreseeable loss
垂直控制集团Vertical group 已付款超过收入(部分) Excess progress payment
混合控制集团Mixed group 股票/证券Stock ,security
盈余公积Revenue reserve 债券Debenture
合并公积Consolidation reserve 法定权利Legal rights
少数股权Minority interests 报价Quote
合并商誉Goodwill on consolidation 证券交易所Stock exchange
上市投资Listed investment
合并资本公积Capital reserve on
consolidation
少数股东Minority share holders 偿还Repayment
股本溢价Share premium 累积股息Cum div cd
部分收购Partial acquisition 累积利息Cum-int ci
在途支票Cheque in the post 股息除外Ex-div xd
收买前后Pre( post)-acquisition 利息除外Ex-int xi
调整帐户Adjustment accounts 面值Nominal value
对子公司投资Investment in subsidiary 市价Market value
普通公积General reserve 应计股利Accrued dividend
参与股权Participating interest 应计利息Accrued interest
集团内部交易Intra-group trading 证券交易所官方清单Stock exchange official list 公司间销售Inter-company sales 二级市场Secondary market
溢价Premium 未上市证券市场Unlisted securities market 折价Discount 让与,出售disposal
债券利息Debenture interest 加权平均Weighted
分次购买Piecemeal acquisition 结帐Close off
关联公司Associated company 已分派股份Allocated shares
多数股权Majority holding 国库券Treasury stock
累计控股Cumulative holding 认股权发行Rights issue
孙公司Sub-subsidiary 赊销Credit sale
子集团,附属集团Sub-group 租购Hire purchase
多公司结构Multi-company structures 信用协议Credit agreement
伙伴子公司Fellow subsidiaries 会计处理Accounting treatment
有效股权Effective shareholdings 经营性租赁Operating lease
控制股权Controlling interest 融资租赁Finance lease
资本报酬率Return on capital employed 出租人/承租人Lesser /lessee
产权收益率Returen on equity 一期(二期)租赁Primary(secondary)period
息税前净利Net Profit before interest and
tax
不可撤销的付款No-cancelable payment
应收帐款帐龄表Aging schedule of debtors 名义租金Peppercorn rent
资金来源及运用表Source and application of
funds statement
报酬Reward
通货膨胀Inflation 现值Present value
通货紧缩Deflation 最低租赁付款额Minimum lease payment
损耗Deplete 定金Deposit
每股收益Earnings per share 公允价值Fair value
股利保证倍数Dividend cover 财务费用Finance charge
股利分配率Dividend payout ratio 实际利率Effective rate of finance
charge
股利收益率Dividend yield ratio 平均未付资本余额Average balance of capital
outstanding
净收益率Earnings yield 资本偿还Capital repayment
市盈率Price/ earnings ratio 精确法Actuarial method
公司估价The valuation of components 递延收益Deferred income
联营公司Associated companies 分期支付Installment
共同比财务报表Common-size financial
statements 未实现利润准备Provision for unrealized
profit
物质资源Physical resources 应收租购款帐户Hire purchase debtors
account
会计原则Accounting principles 重新获得帐户Repossessions account 会计方法Accounting methods 金融公司Finance house
权责发生制Accrual accounting 制造商Manufacturer
重置成本Replacement cost 交易商Dealer
一般会计原则Generally accepted accounting
principles(GAAP)
总盈余Gross earnings
剩余现金Cash surplus 政府补助Government grant
净值减免Writing down allowance 租赁期Lease term。