2013ACCA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 purcha 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 rerve |
合作企业备查帐户 | Memorandum joint venture | 按公司章程保留的公积 | Rerve provided for by the articles of association |
杂费 | Sundry expens | 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 suspen 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 account | 边际利率 | Marginal rate |
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 精神病性倾向 | Bills of exchange |
变卖资产费用准备 | Provision for realization expen | 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 | 带长的成语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 | 汇付搞笑电影免费 | 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 | Uful 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 loss | 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 expen |
先进先出 | First in first out | 包装纸 | Wrapping paper |
后进先出 | Last in first out | 评价 | Asss |
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 expen |
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 loss |
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 loss |
现金流量表 | Cash flow statement | 本地购货 | Local purcha |
信用交易 | Credit transaction | 退货 | Returned goods |
现实购买力会计 | Current purchasing power accounting (CPP) | 独立分支机构 | Independent branch |
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 | Asssment 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 asts | 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 |
货币性营运资本调整 | Monetary working capital adjustment | 实现原则 | Realization |
举债比率调整 | Gearing adjustment | 货币折算 | Currency translation |
净营业资产 | Net operating asts | 货币兑换 | Currency conversion |
发行和赎回债券 | Issue and redemption debentures | 当地货币 | Local currency |
债券 | Bonds | 汇率 | Exchange rate |
契约 | Deed | 即期汇率 | Spot rate |
无担保债券 | Naked-debentures(uncured) | 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 |
债券赎回偿债基金 | Debenture redemption sinking fund account | 货币性项目 | Monetary items |
偿债基金投资帐户 | Sinking fund investment account | 风险 | Risk |
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 asts |
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 rerves | 时态法 | Temporal method |
以公积支付股利 | Paying a dividend out of rerve | 历史汇率法 | Historic method |
已付清红利股 | Paid-up bonus shares | 期末汇率法 | Closing rate method |
重估公积 | Revaluation rerve | 场地费用 | Site expens |
减资 | Capital reductions | 管理费用 | Administrative expens |
资本重组 | 胸字成语 Capital reorganizations | 装置和设备 | Furniture and fittings |
过剩资本 | Excess capital | 房屋 | Premis |
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 | Purchar’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 | Foreeable 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 ,curity |
盈余公积 | Revenue rerve | 债券 | Debenture |
答题题库合并公积 | Consolidation rerve | 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 |
合并资本公积 | Capital rerve on consolidation | 上市投资 | Listed investment |
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 rerve | 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 curities 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 | Clo 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日历怎么做 |
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 purcha |
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 lea |
控制股权 | Controlling interest | 融资租赁 | Finance lea |
资本报酬率 | Return on capital employed | 出租人/承租人 | Lesr /le |
产权收益率 | Returen on equity | 一期(二期)租赁 | Primary(condary)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 | Prent value |
通货紧缩抗战胜利70周年 | Deflation | 最低租赁付款额 | Minimum lea 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 purcha debtors account |
会计原则 | Accounting principles | 重新获得帐户 | Reposssions account |
会计方法 | Accounting methods | 金融公司 | Finance hou |
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 | Lea term |
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