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      ACCA教材詞匯

      時(shí)間:2024-05-27 19:09:48 ACCA 我要投稿
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      ACCA教材詞匯

        獨(dú)資企業(yè) Sole trader

        銀行透支 Bank overdraft

        購(gòu)貨退回 Return outwards

        銷貨退回 Return inwards

        毛利 Gross profit

        租金與地方稅 Rent and rates

        收到的折扣 Discount received

        給與的折扣 Discount allowed

        要求權(quán) Claim

        提款 Drawings

        合伙企業(yè) Partnership

        合伙人 Partner

        合伙協(xié)議 Partnership agreement

        資本利息 Interest on capital

        剩余利潤(rùn) Residual profit

        分配 Appropriation

        盈虧分配帳戶 Profit and loss appropriation

        結(jié)轉(zhuǎn)下期余額 Balance carried down

        上期結(jié)轉(zhuǎn)余額 Balance Brought down

        合伙人貸款 Partner’s loan

        合作企業(yè) Joint venture

        合作企業(yè)備查帳戶 Memorandum joint venture

        雜費(fèi) Sundry expenses

        傭金 Commission

        運(yùn)出運(yùn)費(fèi) Carriage outwards

        運(yùn)入運(yùn)費(fèi) Carriage inwards

        聯(lián)合銀行存款帳戶 Joint bank account

        商譽(yù) Goodwill

        重估價(jià)法 Revaluation method

        合并 Amalgamation

        合并前 Pre-Amalgamation

        合并后 Post-Amalgamation

        通過支付年金清償 Discharge by payment of annuity

        年金暫記帳戶 Annuity suspense account

        保險(xiǎn)金 Premiums

        退保價(jià)值 Surrender value

        人壽保險(xiǎn)政策帳戶 Life assurance policies account

        貿(mào)易表 Trading account

        終止 Cessation

        變賣資產(chǎn)帳戶 Realization account

        合伙企業(yè)的解體 Dissolution of partnership

        最后約定的資本 Last agreed capital

        逐步解體 Piecemeal dissolution

        變賣資產(chǎn)費(fèi)用準(zhǔn)備 Provision for realization expense

        變賣資產(chǎn)損失 Loss on realization

        股票帳戶 Shares account

        英國(guó)境內(nèi)公司 UK resident company

        非免稅收入 Un-franked receipts

        公司所得稅費(fèi)用 CT charge

        代扣所得稅的交納 Payment under deduction of IT

        磨損 Wear and tear

        擁有法定所有權(quán)的土地 Freehold land

        過時(shí) Obsolescence

        開采或消耗 Extraction of consumption over time

        直線法 Straight line method

        余額遞減法 Reducing balance method

        年數(shù)總和法 Sum of the digits method

        累計(jì)折舊 Accumulated depreciations

        經(jīng)濟(jì)使用年限 Useful economic lives

        每股凈收益 Earnings per share

        例外項(xiàng)目 Exceptional items

        非常項(xiàng)目 Extraordinary items

        前期調(diào)整 Prior year adjustment

        不能抵銷的預(yù)交公司稅 Irrevocable advanced corporation tax

        未抵銷的損失 Unrelieved losses

        凈值基礎(chǔ) Net basis

        零值基礎(chǔ) Nil basis

        消耗品 Consumable stores

        成本與可實(shí)現(xiàn)凈值孰低 The lower of cost and net realizable value

        平均成本 Average cost

        先進(jìn)先出 First in first out

        后進(jìn)先出 Last in first out

        標(biāo)準(zhǔn)成本 Standard cost

        重置成本 Replacement cost

        資產(chǎn)負(fù)債表日后日期 Event after balance sheet date

        董事會(huì) The board of directors

        調(diào)整事項(xiàng) Adjusting event

        非調(diào)整事項(xiàng) Non-adjusting event

        或有事項(xiàng) Contingencies

        或有收益 Contingent gain

        或有損失 Contingent loss

        資本承諾 Capital commitments

        現(xiàn)金流量表 Cash flow statement

        信用交易 Credit transaction

        現(xiàn)實(shí)購(gòu)買力會(huì)計(jì) Current purchasing power accounting (CPP)

        現(xiàn)實(shí)成本會(huì)計(jì) Current cost accounting(CCA)

        零售物價(jià)指數(shù) Retail price index

        持有收益 Holding gains

        業(yè)績(jī)?cè)u(píng)估 Assessment of performance

        貨幣性項(xiàng)目的衡量 Measurement of monetary items

        貨幣性資產(chǎn) Monetary assets

        貨幣性負(fù)債 Monetary liabilities

        征求意見稿 Exposure draft

        貨幣性營(yíng)運(yùn)資本調(diào)整 Monetary working capital adjustment

        舉債比率調(diào)整 Gearing adjustment

        凈營(yíng)業(yè)資產(chǎn) Net operating assets

        發(fā)行和贖回債券 Issue and redemption debentures

        債券 Bonds

        契約 Deed

        無擔(dān)保債券 Naked-debentures(unsecured)

        擁有法定所有權(quán)的 Freehold

        償債基金 Sinking fund

        債券贖回償債基金 Debenture redemption sinking fund account

        償債基金投資帳戶 Sinking fund investment account

        可轉(zhuǎn)換債券 Convertible debentures

        資本化發(fā)行 Capitalization issue

        股權(quán)發(fā)行 Bonus issue

        含權(quán)價(jià) Cum-rights prices

        除權(quán)價(jià) Ex-rights prices

        可分配公積 Distributable of reserves

        以公積支付股利 Paying a dividend out of reserve

        已付清紅利股 Paid-up bonus shares

        重估公積 Revaluation reserve

        減資 Capital reductions

        資本重組 Capital reorganizations

        過剩資本 Excess capital

        資本重建 Capital reconstruction

        權(quán)益匯總帳戶 Sundry members account

        實(shí)現(xiàn)帳戶 Realization account

        購(gòu)買者帳戶 Purchaser’s account

        自愿清算 Voluntary liquidation

        特別決議 Special resolution

        方案\計(jì)劃 Scheme

        清償\償還 Discharge

        賣方帳戶 Vendor account

        創(chuàng)立合并 Amalgamation

        高估 Over-valuation

        低估 Under-valuation

        集團(tuán)報(bào)表 Group accounts

        縱向聯(lián)合 Vertical integration

        橫向聯(lián)合 Horizontal integration

        不同行業(yè)聯(lián)合 Diversification

        控股公司 Holding company

        重大影響 Dominant influence

        直接控制集團(tuán) Direct group

        垂直控制集團(tuán) Vertical group

        混合控制集團(tuán) Mixed group

        盈余公積 Revenue reserve

        合并公積 Consolidation reserve

        少數(shù)股權(quán) Minority interests

        合并商譽(yù) Goodwill on consolidation

        合并資本公積 Capital reserve on consolidation

        少數(shù)股東 Minority share holders

        股本溢價(jià) Share premium

        部分收購(gòu) Partial acquisition

        在途支票 Cheque in the post

        收買前后 Pre( post)-acquisition

        調(diào)整帳戶 Adjustment accounts

        對(duì)子公司投資 Investment in subsidiary

        普通公積 General reserve

        參與股權(quán) Participating interest

        集團(tuán)內(nèi)部交易 Intra-group trading

        公司間銷售 Inter-company sales

        溢價(jià) Premium

        折價(jià) Discount

        債券利息 Debenture interest

        分次購(gòu)買 Piecemeal acquisition

        關(guān)聯(lián)公司 Associated company

        多數(shù)股權(quán) Majority holding

        累計(jì)控股 Cumulative holding

        孫公司 Sub-subsidiary

        子集團(tuán),附屬集團(tuán) Sub-group

        多公司結(jié)構(gòu) Multi-company structures

        伙伴子公司 Fellow subsidiaries

        有效股權(quán) Effective shareholdings

        控制股權(quán) Controlling interest

        資本報(bào)酬率 Return on capital employed

        產(chǎn)權(quán)收益率 Returen on equity

        息稅前凈利 Net Profit before interest and tax

        應(yīng)收帳款帳齡表 Aging schedule of debtors

        資金來源及運(yùn)用表 Source and application of funds statement

        通貨膨脹 Inflation

        通貨緊縮 Deflation

        損耗 Deplete

        每股收益 Earnings per share

        股利保證倍數(shù) Dividend cover

        股利分配率 Dividend payout ratio

        股利收益率 Dividend yield ratio

        凈收益率 Earnings yield

        市盈率 Price/ earnings ratio

        公司估價(jià) The valuation of components

        聯(lián)營(yíng)公司 Associated companies

        共同比財(cái)務(wù)報(bào)表 Common-size financial statements

        物質(zhì)資源 Physical resources

        會(huì)計(jì)原則 Accounting principles

        會(huì)計(jì)方法 Accounting methods

        權(quán)責(zé)發(fā)生制 Accrual accounting

        重置成本 Replacement cost

        一般會(huì)計(jì)原則 Generally accepted accounting principles(GAAP)

        剩余現(xiàn)金 Cash surplus

        凈值減免 Writing down allowance

        收購(gòu)公司 Purchasing company

        開帳分錄 Opening entry

        接管 Take over

        企業(yè)收購(gòu)帳戶 Business purchase account

        賣主帳戶 Vendor account

        留存收益 Retained earnings

        普通股股本 Ordinary share capital

        優(yōu)先股股本 Preference share capital

        債券 Debentures

        損益表 Profit and loss account

        股東年會(huì) General meeting

        真實(shí)/公允 True and fair

        推銷成本 Distribution cost

        投資注銷額 Amount written-off investment

        自建工程資本化 Own work capitalized

        集團(tuán)內(nèi)股票收入 Income from shares in group under takings

        其他股票收入 Income from shares in other participating interests

        自有股 Own shares

        負(fù)債準(zhǔn)備 Provisions for liabilities

        養(yǎng)老金 Pensions

        資本贖回公積 Capital redemption reserve

        按公司章程保留的公積 Reserve provided for by the articles of association

        公司所得稅 Corporation tas (CT)

        財(cái)政年度 Financial year

        預(yù)交公司所得稅 Advanced corporation tax(ACT)

        主體公司所得稅 Mainstream corporation tax(MCT)

        所得稅率適用年度 CT year

        稅金抵免 Tax credit

        稅收機(jī)構(gòu) Inland revenue

        應(yīng)納稅利潤(rùn) Taxable profit

        公司所得稅準(zhǔn)備 Provision fo CT

        應(yīng)抵預(yù)交公司所得稅 ACT recoverable

        應(yīng)付公司所得稅 ACT payable

        預(yù)算報(bào)告 Budget speech

        資本收益 Capital gain

        小公司稅率 Small companies rate

        邊際利率 Marginal rate

        完全稅率 Full rate

        免稅投資收益 Franked investment income

        資本減免 Capital allowances

        剩余預(yù)交公司所得稅 Surplus ACT

        寄售業(yè)務(wù) Consignment trading

        匯票 Bills of exchange

        分支機(jī)構(gòu) Branch

        代理商 Agent

        交易商 Trader

        受托人 Consignee

        委托人,寄售人 Consigner

        保障,賠償 Indemnity

        銷售帳單 Account sales

        寄售利潤(rùn) Profit on consignment

        進(jìn)口稅 Import duties

        運(yùn)費(fèi) Delivery to customers

        途中保險(xiǎn)費(fèi) Carriage insurance on goods delivered to Customers

        傭金 Commission

        匯付 Remittance

        未售存貨 Unsold stock

        應(yīng)收票據(jù) Bills receivable

        保險(xiǎn)收入 Insurance proceeds

        面值 Face value

        貼現(xiàn)費(fèi)用 Discount charges

        財(cái)務(wù)費(fèi)用 Financing cost

        應(yīng)付票據(jù) Bills payable

        支出 Expenditure

        即期匯票 Sight drafts

        監(jiān)管 Custody

        主損益帳戶 Main profit and loss account

        部門化 Departmentalization

        分?jǐn)?Apportionment

        共同性費(fèi)用 Common expense

        包裝紙 Wrapping paper

        評(píng)價(jià) Assess

        獨(dú)立實(shí)體 Independent entity

        投資報(bào)酬率 Return on investment

        減除傭金后利潤(rùn) Post-commission profit

        賒銷收入 Credit sales

        修理費(fèi)用 Repair charges

        一般費(fèi)用 General expense

        分支銷售機(jī)構(gòu) Selling agency branch

        正常存貨損失 Normal stock losses

        交易帳戶 Trading account

        非常存貨損失 Abnormal stock losses

        本地購(gòu)貨 Local purchase

        退貨 Returned goods

        獨(dú)立分支機(jī)構(gòu) Independent branch

        往來帳戶 Current account

        復(fù)式簿記帳戶 Double-entry accounts

        時(shí)間差異 Time lag differences

        分支機(jī)構(gòu)間轉(zhuǎn)移 Inter-branch transfer

        結(jié)算 Settlement

        分支機(jī)構(gòu)間往來帳戶 Interbranch current account

        分支機(jī)構(gòu)存貨調(diào)整帳戶 Branch stock adjustment account

        未實(shí)現(xiàn)利潤(rùn)準(zhǔn)備 Provision for unrealized profit

        實(shí)現(xiàn)原則 Realization

        貨幣折算 Currency translation

        貨幣兌換 Currency conversion

        當(dāng)?shù)刎泿?Local currency

        匯率 Exchange rate

        即期匯率 Spot rate

        遠(yuǎn)期合同 Forward contract

        貼水 Discount

        升水 Premium

        貨幣性項(xiàng)目 Monetary items

        風(fēng)險(xiǎn) Risk

        不確定性 Uncertainty

        套期保值 Hedging

        長(zhǎng)期貨幣性資產(chǎn) Long-term monetary assets

        長(zhǎng)期貨幣性要求權(quán) Long-term monetary claims

        匯兌收益/損失 Exchange rate gain/loss

        時(shí)態(tài)法 Temporal method

        歷史匯率法 Historic method

        期末匯率法 Closing rate method

        場(chǎng)地費(fèi)用 Site expenses

        管理費(fèi)用 Administrative expenses

        裝置和設(shè)備 Furniture and fittings

        房屋 Premises

        預(yù)付費(fèi)用 Payment in advance

        建造合同 Construction contract

        工程保留款 Retention

        分期付款 Progress payment

        交易帳戶 Trading account

        合同收入 Contract fee

        合同虧損 Loss on contract

        完工百分比 Percentage of completion

        完成合同 Completed contract

        預(yù)期利潤(rùn) Expected profit

        承建商 Contractor

        矯正 Rectification

        已鑒定完工價(jià)值 Value of work certified

        總部費(fèi)用 Head office costs

        合同成本 Contract costs

        銷售收入 Turnover

        合同損失準(zhǔn)備 Provision for loss on contract

        預(yù)收款 Payment on account

        可預(yù)見損失 Foreseeable loss

        已付款超過收入(部分) Excess progress payment

        股票/證券 Stock ,security

        債券 Debenture

        法定權(quán)利 Legal rights

        報(bào)價(jià) Quote

        證券交易所 Stock exchange

        上市投資 Listed investment

        償還 Repayment

        累積股息 Cum div cd

        累積利息 Cum-int ci

        股息除外 Ex-div xd

        利息除外 Ex-int xi

        面值 Nominal value

        市價(jià) Market value

        應(yīng)計(jì)股利 Accrued dividend

        應(yīng)計(jì)利息 Accrued interest

        證券交易所官方清單 Stock exchange official list

        二級(jí)市場(chǎng) Secondary market

        未上市證券市場(chǎng) Unlisted securities market

        讓與,出售 disposal

        加權(quán)平均 Weighted

        結(jié)帳 Close off

        已分派股份 Allocated shares

        國(guó)庫(kù)券 Treasury stock

        認(rèn)股權(quán)發(fā)行 Rights issue

        賒銷 Credit sale

        租購(gòu) Hire purchase

        信用協(xié)議 Credit agreement

        會(huì)計(jì)處理 Accounting treatment

        經(jīng)營(yíng)性租賃 Operating lease

        融資租賃 Finance lease

        出租人/承租人 Lesser /lessee

        一期(二期)租賃 Primary(secondary)period

        不可撤銷的付款 No-cancelable payment

        名義租金 Peppercorn rent

        報(bào)酬 Reward

        現(xiàn)值 Present value

        最低租賃付款額 Minimum lease payment

        定金 Deposit

        公允價(jià)值 Fair value

        財(cái)務(wù)費(fèi)用 Finance charge

        實(shí)際利率 Effective rate of finance charge

        平均未付資本余額 Average balance of capital outstanding

        資本償還 Capital repayment

        精確法 Actuarial method

        遞延收益 Deferred income

        分期支付 Installment

        未實(shí)現(xiàn)利潤(rùn)準(zhǔn)備 Provision for unrealized profit

        應(yīng)收租購(gòu)款帳戶 Hire purchase debtors account

        重新獲得帳戶 Repossessions account

        金融公司 Finance house

        制造商 Manufacturer

        交易商 Dealer

        總盈余 Gross earnings

        政府補(bǔ)助 Government grant

        租賃期 Lease term

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