ACCA

ACCA教材词汇

时间:2024-05-22 18:01:30 炜玲 ACCA 我要投稿
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ACCA教材词汇

  ACCA(特许公认会计师公会)的教材通常涉及广泛的财务和会计领域的专业词汇。由于ACCA的课程体系较为庞大,涵盖多个科目和领域,下面是小编精心整理的ACCA教材词汇,欢迎阅读与收藏。

  ACCA教材词汇 1

  独资企业 Sole trader

  银行透支 Bank overdraft

  购货退回 Return outwards

  销货退回 Return inwards

  毛利 Gross profit

  租金与地方税 Rent and rates

  收到的折扣 Discount received

  给与的折扣 Discount allowed

  要求权 Claim

  提款 Drawings

  合伙企业 Partnership

  合伙人 Partner

  合伙协议 Partnership agreement

  资本利息 Interest on capital

  剩余利润 Residual profit

  分配 Appropriation

  盈亏分配帐户 Profit and loss appropriation

  结转下期余额 Balance carried down

  上期结转余额 Balance Brought down

  合伙人贷款 Partner’s loan

  合作企业 Joint venture

  合作企业备查帐户 Memorandum joint venture

  杂费 Sundry expenses

  佣金 Commission

  运出运费 Carriage outwards

  运入运费 Carriage inwards

  联合银行存款帐户 Joint bank account

  商誉 Goodwill

  重估价法 Revaluation method

  合并 Amalgamation

  合并前 Pre-Amalgamation

  合并后 Post-Amalgamation

  通过支付年金清偿 Discharge by payment of annuity

  年金暂记帐户 Annuity suspense account

  保险金 Premiums

  退保价值 Surrender value

  人寿保险政策帐户 Life assurance policies account

  贸易表 Trading account

  终止 Cessation

  变卖资产帐户 Realization account

  合伙企业的解体 Dissolution of partnership

  最后约定的资本 Last agreed capital

  逐步解体 Piecemeal dissolution

  变卖资产费用准备 Provision for realization expense

  变卖资产损失 Loss on realization

  股票帐户 Shares account

  英国境内公司 UK resident company

  非免税收入 Un-franked receipts

  公司所得税费用 CT charge

  代扣所得税的`交纳 Payment under deduction of IT

  磨损 Wear and tear

  拥有法定所有权的土地 Freehold land

  过时 Obsolescence

  开采或消耗 Extraction of consumption over time

  直线法 Straight line method

  余额递减法 Reducing balance method

  年数总和法 Sum of the digits method

  累计折旧 Accumulated depreciations

  经济使用年限 Useful economic lives

  每股净收益 Earnings per share

  例外项目 Exceptional items

  非常项目 Extraordinary items

  前期调整 Prior year adjustment

  不能抵销的预交公司税 Irrevocable advanced corporation tax

  未抵销的损失 Unrelieved losses

  净值基础 Net basis

  零值基础 Nil basis

  消耗品 Consumable stores

  成本与可实现净值孰低 The lower of cost and net realizable value

  平均成本 Average cost

  先进先出 First in first out

  后进先出 Last in first out

  标准成本 Standard cost

  重置成本 Replacement cost

  资产负债表日后日期 Event after balance sheet date

  董事会 The board of directors

  调整事项 Adjusting event

  非调整事项 Non-adjusting event

  或有事项 Contingencies

  或有收益 Contingent gain

  或有损失 Contingent loss

  资本承诺 Capital commitments

  现金流量表 Cash flow statement

  信用交易 Credit transaction

  现实购买力会计 Current purchasing power accounting (CPP)

  现实成本会计 Current cost accounting(CCA)

  零售物价指数 Retail price index

  持有收益 Holding gains

  业绩评估 Assessment of performance

  货币性项目的衡量 Measurement of monetary items

  货币性资产 Monetary assets

  货币性负债 Monetary liabilities

  征求意见稿 Exposure draft

  货币性营运资本调整 Monetary working capital adjustment

  举债比率调整 Gearing adjustment

  净营业资产 Net operating assets

  发行和赎回债券 Issue and redemption debentures

  债券 Bonds

  契约 Deed

  无担保债券 Naked-debentures(unsecured)

  拥有法定所有权的 Freehold

  偿债基金 Sinking fund

  债券赎回偿债基金 Debenture redemption sinking fund account

  偿债基金投资帐户 Sinking fund investment account

  可转换债券 Convertible debentures

  资本化发行 Capitalization issue

  股权发行 Bonus issue

  含权价 Cum-rights prices

  除权价 Ex-rights prices

  可分配公积 Distributable of reserves

  以公积支付股利 Paying a dividend out of reserve

  已付清红利股 Paid-up bonus shares

  重估公积 Revaluation reserve

  减资 Capital reductions

  资本重组 Capital reorganizations

  过剩资本 Excess capital

  资本重建 Capital reconstruction

  权益汇总帐户 Sundry members account

  实现帐户 Realization account

  购买者帐户 Purchaser’s account

  自愿清算 Voluntary liquidation

  特别决议 Special resolution

  方案\计划 Scheme

  清偿\偿还 Discharge

  卖方帐户 Vendor account

  创立合并 Amalgamation

  高估 Over-valuation

  低估 Under-valuation

  集团报表 Group accounts

  纵向联合 Vertical integration

  横向联合 Horizontal integration

  不同行业联合 Diversification

  控股公司 Holding company

  重大影响 Dominant influence

  直接控制集团 Direct group

  垂直控制集团 Vertical group

  混合控制集团 Mixed group

  盈余公积 Revenue reserve

  合并公积 Consolidation reserve

  少数股权 Minority interests

  合并商誉 Goodwill on consolidation

  合并资本公积 Capital reserve on consolidation

  少数股东 Minority share holders

  股本溢价 Share premium

  部分收购 Partial acquisition

  在途支票 Cheque in the post

  收买前后 Pre( post)-acquisition

  调整帐户 Adjustment accounts

  对子公司投资 Investment in subsidiary

  普通公积 General reserve

  参与股权 Participating interest

  集团内部交易 Intra-group trading

  公司间销售 Inter-company sales

  溢价 Premium

  折价 Discount

  债券利息 Debenture interest

  分次购买 Piecemeal acquisition

  关联公司 Associated company

  多数股权 Majority holding

  累计控股 Cumulative holding

  孙公司 Sub-subsidiary

  子集团,附属集团 Sub-group

  多公司结构 Multi-company structures

  伙伴子公司 Fellow subsidiaries

  有效股权 Effective shareholdings

  控制股权 Controlling interest

  资本报酬率 Return on capital employed

  产权收益率 Returen on equity

  息税前净利 Net Profit before interest and tax

  应收帐款帐龄表 Aging schedule of debtors

  资金来源及运用表 Source and application of funds statement

  通货膨胀 Inflation

  通货紧缩 Deflation

  损耗 Deplete

  每股收益 Earnings per share

  股利保证倍数 Dividend cover

  股利分配率 Dividend payout ratio

  股利收益率 Dividend yield ratio

  净收益率 Earnings yield

  市盈率 Price/ earnings ratio

  公司估价 The valuation of components

  联营公司 Associated companies

  共同比财务报表 Common-size financial statements

  物质资源 Physical resources

  会计原则 Accounting principles

  会计方法 Accounting methods

  权责发生制 Accrual accounting

  重置成本 Replacement cost

  一般会计原则 Generally accepted accounting principles(GAAP)

  剩余现金 Cash surplus

  净值减免 Writing down allowance

  收购公司 Purchasing company

  开帐分录 Opening entry

  接管 Take over

  企业收购帐户 Business purchase account

  卖主帐户 Vendor account

  留存收益 Retained earnings

  普通股股本 Ordinary share capital

  优先股股本 Preference share capital

  债券 Debentures

  损益表 Profit and loss account

  股东年会 General meeting

  真实/公允 True and fair

  推销成本 Distribution cost

  投资注销额 Amount written-off investment

  自建工程资本化 Own work capitalized

  集团内股票收入 Income from shares in group under takings

  其他股票收入 Income from shares in other participating interests

  自有股 Own shares

  负债准备 Provisions for liabilities

  养老金 Pensions

  资本赎回公积 Capital redemption reserve

  按公司章程保留的公积 Reserve provided for by the articles of association

  公司所得税 Corporation tas (CT)

  财政年度 Financial year

  预交公司所得税 Advanced corporation tax(ACT)

  主体公司所得税 Mainstream corporation tax(MCT)

  所得税率适用年度 CT year

  税金抵免 Tax credit

  税收机构 Inland revenue

  应纳税利润 Taxable profit

  公司所得税准备 Provision fo CT

  应抵预交公司所得税 ACT recoverable

  应付公司所得税 ACT payable

  预算报告 Budget speech

  资本收益 Capital gain

  小公司税率 Small companies rate

  边际利率 Marginal rate

  完全税率 Full rate

  免税投资收益 Franked investment income

  资本减免 Capital allowances

  剩余预交公司所得税 Surplus ACT

  寄售业务 Consignment trading

  汇票 Bills of exchange

  分支机构 Branch

  代理商 Agent

  交易商 Trader

  受托人 Consignee

  委托人,寄售人 Consigner

  保障,赔偿 Indemnity

  销售帐单 Account sales

  寄售利润 Profit on consignment

  进口税 Import duties

  运费 Delivery to customers

  途中保险费 Carriage insurance on goods delivered to Customers

  佣金 Commission

  汇付 Remittance

  未售存货 Unsold stock

  应收票据 Bills receivable

  保险收入 Insurance proceeds

  面值 Face value

  贴现费用 Discount charges

  财务费用 Financing cost

  应付票据 Bills payable

  支出 Expenditure

  即期汇票 Sight drafts

  监管 Custody

  主损益帐户 Main profit and loss account

  部门化 Departmentalization

  分摊 Apportionment

  共同性费用 Common expense

  包装纸 Wrapping paper

  评价 Assess

  独立实体 Independent entity

  投资报酬率 Return on investment

  减除佣金后利润 Post-commission profit

  赊销收入 Credit sales

  修理费用 Repair charges

  一般费用 General expense

  分支销售机构 Selling agency branch

  正常存货损失 Normal stock losses

  交易帐户 Trading account

  非常存货损失 Abnormal stock losses

  本地购货 Local purchase

  退货 Returned goods

  独立分支机构 Independent branch

  往来帐户 Current account

  复式簿记帐户 Double-entry accounts

  时间差异 Time lag differences

  分支机构间转移 Inter-branch transfer

  结算 Settlement

  分支机构间往来帐户 Interbranch current account

  分支机构存货调整帐户 Branch stock adjustment account

  未实现利润准备 Provision for unrealized profit

  实现原则 Realization

  货币折算 Currency translation

  货币兑换 Currency conversion

  当地货币 Local currency

  汇率 Exchange rate

  即期汇率 Spot rate

  远期合同 Forward contract

  贴水 Discount

  升水 Premium

  货币性项目 Monetary items

  风险 Risk

  不确定性 Uncertainty

  套期保值 Hedging

  长期货币性资产 Long-term monetary assets

  长期货币性要求权 Long-term monetary claims

  汇兑收益/损失 Exchange rate gain/loss

  时态法 Temporal method

  历史汇率法 Historic method

  期末汇率法 Closing rate method

  场地费用 Site expenses

  管理费用 Administrative expenses

  装置和设备 Furniture and fittings

  房屋 Premises

  预付费用 Payment in advance

  建造合同 Construction contract

  工程保留款 Retention

  分期付款 Progress payment

  交易帐户 Trading account

  合同收入 Contract fee

  合同亏损 Loss on contract

  完工百分比 Percentage of completion

  完成合同 Completed contract

  预期利润 Expected profit

  承建商 Contractor

  矫正 Rectification

  已鉴定完工价值 Value of work certified

  总部费用 Head office costs

  合同成本 Contract costs

  销售收入 Turnover

  合同损失准备 Provision for loss on contract

  预收款 Payment on account

  可预见损失 Foreseeable loss

  已付款超过收入(部分) Excess progress payment

  股票/证券 Stock ,security

  债券 Debenture

  法定权利 Legal rights

  报价 Quote

  证券交易所 Stock exchange

  上市投资 Listed investment

  偿还 Repayment

  累积股息 Cum div cd

  累积利息 Cum-int ci

  股息除外 Ex-div xd

  利息除外 Ex-int xi

  面值 Nominal value

  市价 Market value

  应计股利 Accrued dividend

  应计利息 Accrued interest

  证券交易所官方清单 Stock exchange official list

  二级市场 Secondary market

  未上市证券市场 Unlisted securities market

  让与,出售 disposal

  加权平均 Weighted

  结帐 Close off

  已分派股份 Allocated shares

  国库券 Treasury stock

  认股权发行 Rights issue

  赊销 Credit sale

  租购 Hire purchase

  信用协议 Credit agreement

  会计处理 Accounting treatment

  经营性租赁 Operating lease

  融资租赁 Finance lease

  出租人/承租人 Lesser /lessee

  一期(二期)租赁 Primary(secondary)period

  不可撤销的付款 No-cancelable payment

  名义租金 Peppercorn rent

  报酬 Reward

  现值 Present value

  最低租赁付款额 Minimum lease payment

  定金 Deposit

  公允价值 Fair value

  财务费用 Finance charge

  实际利率 Effective rate of finance charge

  平均未付资本余额 Average balance of capital outstanding

  资本偿还 Capital repayment

  精确法 Actuarial method

  递延收益 Deferred income

  分期支付 Installment

  未实现利润准备 Provision for unrealized profit

  应收租购款帐户 Hire purchase debtors account

  重新获得帐户 Repossessions account

  金融公司 Finance house

  制造商 Manufacturer

  交易商 Dealer

  总盈余 Gross earnings

  政府补助 Government grant

  租赁期 Lease term

  ACCA教材词汇 2

  Accountability- 责任

  Accounting- 会计

  Asset- 资产

  Liability- 负债

  Equity- 股东权益

  Income- 收入

  Expense- 费用

  Profit- 利润

  Loss- 损失

  Cash Flow- 现金流

  Balance Sheet- 资产负债表

  Income Statement- 损益表

  Statement of Cash Flows- 现金流量表

  Depreciation- 折旧

  Amortization- 摊销

  Inventory- 存货

  Accounts Payable- 应付账款

  Accounts Receivable- 应收账款

  Audit- 审计

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