ACCA教材主要词英汉对照 Vocabulary of ACCA.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-of