ACCA F3 中英文单词对照表学习资料.docVIP

第一章 1．资产 asset 2．负债 liability 3．所有者权益equity=capital=net asset 4．收入income=revenue=sales 5．费用expense 6．厂房plant 7．机器machine 8．无形资产intangible asset 9．非流动资产 Non current asset（6 7 8属于9） 10．库存现金petty cash 11．银行存款cash 12．应收账款trade receivable=A/R 13．存货inventory 14．流动资产 current asset （10 11 12 13属于14） 15．贷款loan 16．应付账款trade payables=A/P 17．预收账款advance from customers 18．流动负债 current liability（15 16 17属于18） 19．实收资本share capital 20．资本公积share premium 21．留存收益Retained earnings=R/ES 22．资产负债表statement of financial position=SOFP 23．所有者权益变动表statement of changes in equity=SOCIE 24．现金流量表statement of cash flow 25．利润表statement of comprehensive income=SOCI 第二章 1．复式记账 double-entry bookkeeping 2. 借 Debit 3. 贷Credit 4. 预付账款prepayment 5. 利润profit 第四章 1．增值税value added tax=sales tax 2．进项税额 input tax 3．销项税额 output tax 4．贸易折扣（商业折扣）trade discount 5．现金折扣cash discount 6. 不含税exclusive 7. 含税 inclusive 8. 交易事项Transaction 9. 取走withdraw 第五章 1.现金 petty cash=cash on hand 2.支票 cheque 3.自动转账 standing order/direct debt 4.银行给你存款利息 bank interest on deposit 5.银行收取利息手续费 bank charges 6.银行收取利息 bank interest on overdraft 7.空头支票 dishonored cheque 8.未结清的款项，别人给我的 uncleared lodgement 9.未承兑的汇票 unpresent cheque 10.别人给我支票 undrawn cheque 11.公司业务错误 business error 12.银行业务错误 bank error 13.银行存款余额调节表 bank reconciliation 14.银行透支 overdraft 15.银行对账单 bank statement 16.现金账簿/银行存款日记账 cash book 17.总账 control accounts =general ledger 18.明细账 individual ledger =personal ledger=subsidiary ledger=memo account 19.应收账款总账 receivable control account =receivable general ledger 20.应收账款明细账receivable ledger=sales ledger 21.坏账 bad debt=irrecoverable debt 22.毛利润 gross profit 23.一般性坏账准备 general allowance 24.特殊性坏账准备 specific allowance 25.可疑的坏账doubtful debt 25.资产减值损失 expense-bad debts written off 26.坏账准备 allowance for A/R 第六章 1 存货inventory 2 先进先出 first in first out 3 特殊计价法 specific identification 4 加权平均法 period average=weighted average 5 移动加权平均法 continuous average=continuous weighted average cost method=moving weighted average method 6 成本 his