ACCAF3中英文单词对照表.pdfVIP

ACCAF3中英文单词对照表

第一早

1.资产asset

2.负债liability

3.所有者权益equity=capital=netasset

4.收入income=revenue=sales

5.费用expense

6.厂房plant

7.机器machine

8.无形资产intangibleasset

9.非流动资产Noncurrentasset（678属于9）

10.库存现金pettycash

11.银行存款cash

12.应收账款tradereceivable=A/R

13.存货inventory

14.流动资产currentasset（10111213属于14）

15.贷款loan

16.应付账款tradepayables=A/P

17.预收账款advaneefromcustomers

18.流动负债currentliability（151617属于18）

19.实收资本sharecapital

20.资本公积sharepremium

21.留存收益Retainedearnings=R/ES

22.资产负债表statementoffinancialpositio

n=SOFP

23.所有者权益变动表statementofchangesinequity=SOCIE

24.现金流量表statementofcashflow

25.禾U润表statementofcomprehensiveincome=SOCI

第二早

1.复式记账double-entrybookkeeping

2.借Debit

3.贷Credit

4.预付账款prepayment

5.利润profit

第四章

1.增值税valueaddedtax=salestax

2.进项税额inputtax

3.销项税额outputtax

4.贸易折扣（商业折扣）tradediscount

5.现金折扣cashdiscount

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pettycash=cashonhand

2.支票cheque

3.自动转账standingorder/directdebt

4.银行给你存款利息bankinterestondeposit

5.银行收取利息手续费

bankcharges

6.银行收取禾U息bankinterestonoverdraft

7.

空头支票

dishonoredcheque

8.未结清的款项，别人给我的unclearedlodgement

9.未承兑的汇票

10.别人给我支票

11.公司业务错误

12.银行业务错误

13.银行存款余额调节表bankreconciliation

14.银行透支overdraft

15.银行对账单bankstatement

16.现金账簿/银行存款日记账cashbook

17.总账controlaccounts=generalledger

18.明纟田账individualledger=personalledger=subsidiary

ledger=memoaccount

19.应收账款总账receivablecontrolaccount

=receivablegeneralledger

20.应收账款明细账receivableledger=salesledger

21.坏账baddebt=irrecoverabledebt

22.毛利润grossprofit

23.—般性坏账准备generalallowanee

24.特殊性坏账准备specificallowanee

25.可疑的坏账doubtfuldebt

25.资产减值损失expense-baddebt