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Vocabulary of ACCA textbook
ACCA
教材主要词汇英汉对照
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来源：
天府
ACCA
的日志
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
租金与地方税
收到的折扣
给与的折扣
要求权
提款
合伙企业
合伙人
合伙协议
资本利息
剩余利润
分配
盈亏分配帐户
结转下期余额
上期结转余额
合伙人贷款
合作企业
合作企业备查帐户
杂费
佣金
运出运费
运入运费
联合银行存款帐户
商誉
重估价法
合并
合并前
合并后
通过支付年金清偿
年金暂记帐户
保险金
退保价值
Gross profit
卖主帐户
Rent and
rates
留存收益
Discount received
普通股股本
Discount
allowed
优先股股本
Claim
债券
Drawings
损益表
Partnership
股东年会
Partner
真实
/
公允
Partnership agreement
推销成本
Interest on
capital
投资注销额
Residual profit
自建工程资本化
Appropriation
集团内股票收入
Profit
and loss appropriation
其
他股票收入
Balance carried down
自有股
Balance
Brought down
负债准备
Partner’s loan
养老金
Joint venture
资本赎回公积
Memorandum
joint venture
按公司章程保留的公积
Sundry expenses
公司所得税
Commission
财政年度
Carriage
outwards
预交公司所得税
Carriage inwards
主体公司所得税
Joint
bank account
所得税率适用年度
Goodwill
税金抵免
Revaluation method
税收机构
Amalgamation
应纳税利润
Pre-
Amalgamation
公司所得税准备
Post-Amalgamation
应抵预交公司所得税
Discharge
by
payment
of
annuity
应
付公司所得税
Annuity suspense account
预算报告
Premiums
资本收益
Surrender
value
小公司税率
Vendor account
Retained
earnings
Ordinary share capital
Preference share capital
Debentures
Profit and loss
account
General meeting
True
and fair
Distribution cost
Amount written-off
investment
Own work
capitalized
Income from shares in
grou
under takings
Income
from shares in othe
participating
interests
Own shares
Provisions for
liabilities
Pensions
Capital
redemption reserve
Reserve provided for
by th
articles of association
Corporation tas (CT)
Financial year
Advanced
corporation
tax(ACT)
Mainstream corporation
tax(MCT)
CT year
Tax credit
Inland revenue
Taxable profit
Provision fo
CT
ACT recoverable
ACT
payable
Budget speech
Capital gain
Small companies
rate
人寿保险政策帐户
Life assurance policies
边际利率
account
贸易表
Trading
account
完全税率
终止
Cessation
免税投资收益
Marginal
rate
Full rate
Franked
investment income
变卖资产帐户
Realization account
资本减免
合伙企业的解体
Dissolution of partnership
剩余预交公司所得税
最后约定的资本
Last
agreed capital
寄售业务
逐步解体
Piecemeal
dissolution
汇票
变卖资产费用准备
Provision for realization
分支机构
expense
变卖资产损失
Loss on
realization
代理商
股票帐户
Shares
account
交易商
英国境内公司
UK
resident company
受托人
非免税收入
Un-franked
receipts
委托人
,
寄售人<
/p>
公司所得税费用
CT charge
保障
,
赔偿
代扣所得税的交纳
Payment
under deduction of IT
销
售帐单
磨损
Wear and tear
寄售利润
拥有法定所有权的土
Freehold land
进口税
地
过时
Obsolescence
运费
开采或消耗
Extraction
of
consumption
over
途中保险费
time
直线法
Straight line method
佣金
余额递减法
Reducing
balance method
汇付
年数总和法
Sum of the
digits method
未售存货
累计折旧
Accumulated
depreciations
应收票据
经济使用年限
Useful
economic lives
保险收入
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
不能抵销的预交公司
Irrevocable
advanced
支出
税
corporation tax
未抵销的损失
Unrelieved
losses
即期汇票
净值基础
Net basis
监管
零值基础
Nil basis
主损益帐户
消耗品
Consumable
stores
部门化
成本与可实现净值孰
The lower of cost
and net
分摊
低
realizable
value
平均成本
Average cost
共同性费用
先进先出
First in
first out
包装纸
后进先出
Last in
first out
评价
标准成本
Standard
cost
独立实体
重置成本
Replacement
cost
投资报酬率
Capital allowances
Surplus
ACT
Consignment trading
Bills of exchange
Branch
Agent
Trader
Consignee
Consigner
Indemnity
Account sales
Profit on consignment
Import
duties
Delivery to customers
Carriage insurance on
good
delivered to Customers
Commission
Remittance
Unsold stock
Bills
receivable
Insurance proceeds
Face value
Discount charges
Financing cost
Bills payable
Expenditure
Sight drafts
Custody
Main profit and loss
accoun
Departmentalization
Apportionment
Common expense
Wrapping paper
Assess
Independent entity
Return on
investment
资产负债表日后日期
Event
after balance sheet date
减
除佣金后利润
董事会
The board of
directors
赊销收入
调整事项
Adjusting
event
修理费用
非调整事项
Non-
adjusting event
一般费用
或有事项
Contingencies
分支销售机构
或有收益
Contingent
gain
正常存货损失
或有损失
Contingent
loss
交易帐户
资本承诺
Capital
commitments
非常存货损失
现金流量表
Cash flow
statement
本地购货
信用交易
Credit
transaction
退货
现实购买力会计
Current
purchasing power
独立分支机构
accounting (CPP)
现实成本会计
Current
cost accounting(CCA)
往来帐户
零售物价指数
Retail
price index
复式簿记帐户
持有收益
Holding
gains
时间差异
业绩评估
Assessment
of performance
分支机构间转移
货币性项目的衡量
Measurement of monetary items
结
算
货币性资产
Monetary
assets
分支机构间往来帐户
货币性负债
Monetary
liabilities
分支机构存货调整帐户
征求意见稿
Exposure draft
未实现利润准备
货币性营运资本调整
Monetary working
capital
实现原则
adjustment
举债比率调整
Gearing adjustment
货币折算
净营业资产
Net
operating assets
货币兑换
发行和赎回债券
Issue and
redemption
当地货币
debentures
债券
Bonds
汇率
契约
Deed
即期汇率
无担保债券
Naked-
debentures(unsecured)
远期合同
拥有法定所有权的
Freehold
贴水
偿债基金
Sinking fund
升水
债券赎回偿债基金
Debenture redemption sinking
货币性项目
fund
account
偿债基金投资帐户
Sinking fund investment
风险
account
可转换债券
Convertible
debentures
不确定性
资本化发行
Capitalization issue
套期保值
股权发行
Bonus issue
长期货币性资产
含权价
Cum-rights
prices
长期货币性要求权
除权价
Ex-rights
prices
汇兑收益
/
损失
可分配公积
Distributable of reserves
时态法
以公积支付股利
Paying a
dividend out of
历史汇率法
Post-commission profit
Credit sales
Repair charges
General expense
Selling
agency branch
Normal stock losses
Trading account
Abnormal
stock losses
Local purchase
Returned goods
Independent
branch
Current account
Double-entry accounts
Time
lag differences
Inter-branch transfer
Settlement
Interbranch
current accoun
Branch stock adjustment
account
Provision for
unrealized
profit
Realization
Currency
translation
Currency conversion
Local currency
Exchange rate
Spot rate
Forward contract
Discount
Premium
Monetary items
Risk
Uncertainty
Hedging
Long-term monetary assets
Long-term monetary claims
Exchange rate gain/loss
Temporal method
Historic
method