ACCA教材词汇完整版.docx

ACCA教材词汇

独资企业Soletrader

?银行透支Bankoverdraft

?购货退回Returnoutwards

?销货退回Returninwards

?毛利Grossprofit

?租金与地方税Rentandrates

?收到的折扣Discountreceived

?给与的折扣Discountallowed

?要求权Claim

?提款Drawings

?合伙企业Partnership

?合伙人Partner

?合伙协议Partnershipagreement

?资本利息Interestoncapital

?剩余利润Residualprofit

?分配Appropriation

?盈亏分配帐户Profitandlossappropriation

?结转下期余额Balancecarrieddown

?上期结转余额BalanceBroughtdown

?合伙人贷款Partnersloan

?合作企业Jointventure

?合作企业备查帐户Memorandumjointventure

?杂费Sundryexpenses

?佣金Commission

?运出运费Carriageoutwards

?运入运费Carriageinwards

?联合银行存款帐户Jointbankaccount

?商誉Goodwill

?重估价法Revaluationmethod

?合并Amalgamation

?合并前Pre-Amalgamation

?合并后Post-Amalgamation

?通过支付年金清偿Dischargebypaymentofannuity

?年金暂记帐户Annuitysuspenseaccount

?保险金Premiums

?退保价值Surrendervalue

?人寿保险政策帐户Lifeassurancepoliciesaccount

?贸易表Tradingaccount

?终止Cessation

?变卖资产帐户Realizationaccount

?合伙企业的解体Dissolutionofpartnership

?最后约定的资本Lastagreedcapital

?逐步解体Piecemealdissolution

?变卖资产费用准备Provisionforrealizationexpense

?变卖资产损失Lossonrealization

?股票帐户Sharesaccount

?英国境内GSUKresidentcompany

?非免税收入Un-frankedreceipts

?GS所得税费用CTcharge

?代扣所得税的交纳PaymentunderdeductionofIT

?磨损Wearandtear

?拥有法定所有权的土地Freeholdland

?过时Obsolescence

?开采或消耗Extractionofconsumptionovertime

?直线法Straightlinemethod

?余额递减法Reducingbalancemethod

?年数总和法Sumofthedigitsmethod

?累计折旧Accumulateddepreciations

?经济使用年限Usefuleconomiclives

?每股净收益Earningspershare

?例外项目Exceptionalitems

?非常项目Extraordinaryitems

?前期调整Prioryearadjustment

?不能抵销的预交GS税Irrevocableadvancedcorporationtax

?未抵销的损失Unrelievedlosses

?净值基础Netbasis

?零值基础Nilbasis

?消耗品Consumablestores

?成本与可实现净值孰低Thelowerofcostandnetrealizablevalue

?平均成本Averagecost

?先进先出Firstinfirstout

?后进先出Lastinfirstout

?标准成本Stan