2013年ACCA教材词汇表

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2024年1月22日发(作者：)

2013ACCA教材词汇表。

独资企业

银行透支

购货退回

销货退回

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

Sole trader 收购公司 Purchasing company

Bank overdraft 开帐分录 Opening entry

Return outwards 接管 Take over

Return inwards 企业收购帐户 Business purchase account

Gross profit 卖主帐户 Vendor account

Rent and rates 留存收益 Retained earnings

Discount received 普通股股本 Ordinary share capital

Discount allowed 优先股股本 Preference share capital

Claim 债券 Debentures

Drawings 损益表 Profit and loss account

Partnership 股东年会 General meeting

Partner 真实/公允 True and fair

Partnership agreement 推销成本 Distribution cost

Interest on capital 投资注销额 Amount written-off

investment

Residual profit 自建工程资本化 Own work capitalized

Appropriation 集团内股票收入 Income from shares in group

under takings

Profit and loss appropriation 其他股票收入 Income from shares in other

participating interests

Balance carried down 自有股 Own shares

Balance Brought down 负债准备 Provisions for liabilities

Partner’s loan 养老金 Pensions

Joint venture 资本赎回公积 Capital redemption reserve

Memorandum joint venture 按公司章程保留的公积 Reserve provided for by the

articles of association

Sundry expenses 公司所得税 Corporation tas (CT)

Commission 财政年度 Financial year

Carriage outwards 预交公司所得税 Advanced corporation

tax(ACT)

Carriage inwards 主体公司所得税 Mainstream corporation

tax(MCT)

Joint bank account 所得税率适用年度 CT year

Goodwill 税金抵免 Tax credit

Revaluation method 税收机构 Inland revenue

Amalgamation 应纳税利润 Taxable profit

Pre-Amalgamation 公司所得税准备 Provision fo CT

Post-Amalgamation 应抵预交公司所得税 ACT recoverable

Discharge by payment of 应付公司所得税 ACT payable

annuity

Annuity suspense account 预算报告 Budget speech

Premiums 资本收益 Capital gain

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

account

贸易表 Trading account 完全税率

终止 Cessation 免税投资收益

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

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 途中保险费

over 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

Marginal rate

Full rate

Franked investment income

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 goods

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 account

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

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 account

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

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

已付清红利股

重估公积

减资

资本重组

过剩资本

资本重建

权益汇总帐户

实现帐户

购买者帐户

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

纵向联合

横向联合

不同行业联合

控股公司

重大影响

直接控制集团

垂直控制集团

混合控制集团

盈余公积

合并公积

少数股权

合并商誉

合并资本公积

少数股东

股本溢价

部分收购

在途支票

收买前后

调整帐户

对子公司投资

普通公积

参与股权

集团内部交易

reserve

Paid-up bonus shares

Revaluation reserve

Capital reductions

Capital reorganizations

Excess capital

Capital reconstruction

Sundry members account

Realization account

Purchaser’s account

Voluntary liquidation

Special resolution

Scheme

Discharge

Vendor account

Amalgamation

Over-valuation

Under-valuation

Group accounts

Vertical integration

Horizontal integration

Diversification

Holding company

Dominant influence

Direct group

Vertical group

Mixed group

Revenue reserve

Consolidation reserve

Minority interests

Goodwill on consolidation

Capital reserve on

consolidation

Minority share holders

Share premium

Partial acquisition

Cheque in the post

Pre( post)-acquisition

Adjustment accounts

Investment in subsidiary

General reserve

Participating interest

Intra-group trading

期末汇率法

场地费用

管理费用

装置和设备

房屋

预付费用

建造合同

工程保留款

分期付款

交易帐户

合同收入

合同亏损

完工百分比

完成合同

预期利润

承建商

矫正

已鉴定完工价值

总部费用

合同成本

销售收入

合同损失准备

预收款

可预见损失

已付款超过收入(部分)

股票/证券

债券

法定权利

报价

证券交易所

上市投资

偿还

累积股息

累积利息

股息除外

利息除外

面值

市价

应计股利

应计利息

证券交易所官方清单

Closing rate method

Site expenses

Administrative expenses

Furniture and fittings

Premises

Payment in advance

Construction contract

Retention

Progress payment

Trading account

Contract fee

Loss on contract

Percentage of completion

Completed contract

Expected profit

Contractor

Rectification

Value of work certified

Head office costs

Contract costs

Turnover

Provision for loss on

contract

Payment on account

Foreseeable loss

Excess progress payment

Stock ,security

Debenture

Legal rights

Quote

Stock exchange

Listed investment

Repayment

Cum div cd

Cum-int ci

Ex-div xd

Ex-int xi

Nominal value

Market value

Accrued dividend

Accrued interest

Stock exchange official list

公司间销售

溢价

Inter-company sales

Premium

二级市场

未上市证券市场

Secondary market

Unlisted securities market

折价

债券利息

分次购买

关联公司

多数股权

累计控股

孙公司

子集团,附属集团

多公司结构

伙伴子公司

有效股权

控制股权

资本报酬率

产权收益率

息税前净利

应收帐款帐龄表

资金来源及运用表通货膨胀

通货紧缩

损耗

每股收益

股利保证倍数

股利分配率

股利收益率

净收益率

市盈率

公司估价

联营公司

共同比财务报表

物质资源

会计原则

会计方法

权责发生制

重置成本

一般会计原则

Discount 让与,出售

Debenture interest 加权平均

Piecemeal acquisition 结帐

Associated company 已分派股份

Majority holding 国库券

Cumulative holding 认股权发行

Sub-subsidiary 赊销

Sub-group 租购

Multi-company structures 信用协议

Fellow subsidiaries 会计处理

Effective shareholdings 经营性租赁

Controlling interest 融资租赁

Return on capital employed 出租人/承租人

Returen on equity 一期(二期)租赁

Net Profit before interest and 不可撤销的付款

tax

Aging schedule of debtors 名义租金

Source and application of 报酬

funds statement

Inflation 现值

Deflation 最低租赁付款额

Deplete 定金

Earnings per share 公允价值

Dividend cover 财务费用

Dividend payout ratio 实际利率

Dividend yield ratio 平均未付资本余额

Earnings yield 资本偿还

Price/ earnings ratio 精确法

The valuation of components 递延收益

Associated companies 分期支付

Common-size financial 未实现利润准备

statements

Physical resources 应收租购款帐户

Accounting principles 重新获得帐户

Accounting methods 金融公司

Accrual accounting 制造商

Replacement cost 交易商

Generally accepted accounting 总盈余

principles(GAAP)

disposal

Weighted

Close off

Allocated shares

Treasury stock

Rights issue

Credit sale

Hire purchase

Credit agreement

Accounting treatment

Operating lease

Finance lease

Lesser /lessee

Primary(secondary)period

No-cancelable payment

Peppercorn rent

Reward

Present value

Minimum lease payment

Deposit

Fair value

Finance charge

Effective rate of finance

charge

Average balance of capital

outstanding

Capital repayment

Actuarial method

Deferred income

Installment

Provision for unrealized

profit

Hire purchase debtors

account

Repossessions account

Finance house

Manufacturer

Dealer

Gross earnings

剩余现金

净值减免

Cash surplus

Writing down allowance

政府补助

租赁期

Government grant

Lease term

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