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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 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 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 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 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
应付公司所得税ACT payable
通过支付年金清偿Discharge by payment of
annuity
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-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 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 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 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
