ACCA重点单词

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2024年1月22日发(作者：)

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

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Event after balance

sheet date 减除佣金后利Post-commission profit 日后日期 润 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 现实购买力Current purchasing power 独立分支机构 Independent

branch 会计 accounting (CPP) 现实成本会Current cost 往来帐户 Current account

计 accounting(CCA) 零售物价指Retail price index 复式簿记帐户 Double-entry

accounts 数

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Inter-branch transfer

移

货币性项目Measurement of monetary 结算 Settlement 的衡量 items

货币性资产 Monetary assets

分支机构间往Interbranch current 来帐户 account

货币性负债 Monetary liabilities 分支机构存货Branch stock adjustment

调整帐户 account

征求意见稿 Exposure draft 未实现利润准Provision for unrealized

备 profit

货币性营运Monetary working capital 实现原则 Realization 资本调整

adjustment

举债比率调Gearing adjustment 货币折算 Currency translation 整

净营业资产 Net operating assets 货币兑换 Currency conversion 发行和赎回Issue and redemption 当地货币 Local currency 债券 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Freehold 贴水

Discount 有权的

偿债基金 Sinking fund 升水 Premium 债券赎回偿Debenture redemption 货币性项目 Monetary items 债基金 sinking fund account

偿债基金投Sinking fund investment 风险 Risk 资帐户 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Long-term monetary

产 assets

含权价 Cum-rights prices 长期货币性要Long-term monetary

求权 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 以公积支付Paying a dividend

out of 历史汇率法 Historic method 股利 reserve

已付清红利Paid-up bonus shares 期末汇率法 Closing rate method 股

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Sundry members

account 建造合同 Construction contract 户

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 特别决议 方案计划 清偿偿还 卖方帐户 创立合并 高估 低估

集团报表 Voluntary liquidation Special resolution Scheme Discharge

Vendor account Amalgamation Over-valuation Under-valuation Group accounts

纵向联合 Vertical integration 横向联合 Horizontal integration 不同行业联Diversification 合

控股公司 Holding company

交易帐户 Trading account 合同收入 Contract fee 合同亏损 Loss on contract

完工百分比 Percentage of completion 完成合同 Completed contract 预期利润

Expected profit 承建商 Contractor 矫正 Rectification

已鉴定完工价Value of work certified 值

总部费用 Head office costs 合同成本 Contract costs 销售收入 Turnover 合同损失准备 Provision for loss on

contract

预收款 Payment on account 可预见损失 Foreseeable loss

重大影响 Dominant influence 直接控制集Direct group 团

垂直控制集Vertical group 已付款超过收Excess progress payment 团 入(部分)

混合控制集Mixed group 股票/证券 Stock ,security 团

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 合并资本公Capital reserve on 上市投资 Listed investment 积 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Investment in subsidiary 市价 Market value 资

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Intra-group trading 证券交易所官Stock exchange official 易 方清单 list 公司间销售 Inter-company sales 二级市场

Secondary market 溢价 Premium 未上市证券市Unlisted securities market

场

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