ACCAF中英文单词对照.doc

4．贸易折扣（商业折扣）trade discount 5．现金折扣cash discount 第一章6. 不含税exclusive 7. 含税 inclusive asset 1．资产8. 交易事项Transaction liability 2．负债9. 取走withdraw asset 3．所有者权益equity=capital=net 第五章 income=revenue=sales 4．收入1.现金 petty cash=cash on hand expense ．费用52.支票 cheque plant ．厂房63.自动转账 standing order/direct debt machine ．机器74.银行给你存款利息 bank interest on intangible asset 8．无形资产deposit 87 ．非流动资产9 Non current asset（6 5.银行收取利息手续费 bank charges ）9属于6.银行收取利息 bank interest on petty cash 10．库存现金overdraft cash 11．银行存款7.空头支票 dishonored cheque trade receivable=A/R 12．应收账款8.未结清的款项，别人给我的 uncleared inventory ．存货13lodgement 10 11 12 14（．流动资产 current asset 9.未承兑的汇票 unpresent cheque ）属于141310.别人给我支票 undrawn cheque loan 15．贷款11.公司业务错误 business error trade payables=A/P 16．应付账款12.银行业务错误 bank error advance from customers ．预收账款1713.银行存款余额调节表 bank 15 16 18．流动负债（ current liabilityreconciliation ）属于171814.银行透支 overdraft share capital 19．实收资本15.银行对账单 bank statement share premium 20．资本公积16.现金账簿/银行存款日记账 cash Retained earnings=R/ES 21．留存收益book statement of financial ．资产负债表2217.总账 control accounts =general position=SOFP ledger of 变益动表statement 权有．23所者18.明细账 individual ledger =personal changes in equity=SOCIE ledger=subsidiary ledger=memo account statement of cash flow 24．现金流量表19.应收账款总账 receivable control statement of comprehensive 25．利润表account =receivable general ledger income=SOCI 20.应收账款明细账receivable 第二章ledger=sales ledger double-entry bookkeeping ．复式记账121.坏账 bad debt=irrecoverable debt Debit 借2. 22.毛利润 gross profit Credit 贷3. 23.一般性坏账准备 general allowance prepayment 4. 预付账款24.特殊性坏账准备 specific allowance profit 5. 利润 debt 第四章 doubtful25.可疑的坏账value added tax=sales tax ．增值税125.资产减值损失 expense-bad debts input tax 2．进项税额written off output tax ．销项税额3 allowance for A/R 坏账准备26. 第六章 life 20 确定使用寿命inventory finite useful life 1 存货21先进先出 first in first out 累计摊销 accumulated amortization 2 22 每年的折旧3 特殊计价法 specific identification depreciation for each year 加权平均法