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1、 WWW.17ACCA.CN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
2、 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 capital
3、ized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Partners loan养老金Pensions合作企业Joint venture
4、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 corporat
5、ion 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 creditWWW.17ACCA.CN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 pa
6、yable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 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
7、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
8、-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
9、goods delivered to Customers直线法Straight line method佣金Commission余额递减法Reducing balance method汇付RemittanceWWW.17ACCA.CN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Ex
10、ceptional 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 st
11、ores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
12、 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C
13、apital 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 goodsWWW.17ACCA.CN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-
14、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 dra
15、ft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 assets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Nak
16、ed-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 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
