ACCA教材主要词汇英汉对照VocabularyofACCA.docVIP

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