acca教材主要词汇英汉对照 vocabulary of acca

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1、独资企业Soletrader收购公司Purchasingcompany银行透支Bankoverdraft开帐分录Openingentry购货退回Returnoutwards接管Takeover销货退回Returninwards企业收购帐户Businesspurchaseaccount毛利Grossprofit卖主帐户Vendoraccount租金与地方税Rentandrates留存收益Retainedearnings收到的折扣Discountreceived普通股股本Ordinarysharecapital给与的折扣

2、Discountallowed优先股股本Preferencesharecapital要求权Claim债券Debentures提款Drawings损益表Profitandlossaccount合伙企业Partnership股东年会Generalmeeting合伙人Partner真实/公允Trueandfair合伙协议Partnershipagreement推销成本Distributioncost资本利息Interestoncapital投资注销额Amountwritten-offinvestment剩余利润Residu

3、alprofit自建工程资本化Ownworkcapitalized分配Appropriation集团内股票收入Incomefromsharesingroupundertakings盈亏分配帐户Profitandlossappropriation其他股票收入Incomefromsharesinotherparticipatinginterests结转下期余额Balancecarrieddown自有股Ownshares上期结转余额BalanceBroughtdown负债准备Provisionsforliabilities

4、合伙人贷款Partner’sloan养老金Pensions合作企业Jointventure资本赎回公积Capitalredemptionreserve合作企业备查帐户Memorandumjointventure按公司章程保留的公积Reserveprovidedforbythearticlesofassociation杂费Sundryexpenses公司所得税Corporationtas(CT)佣金Commission财政年度Financialyear运出运费Carriageoutwards预交公司所得税Advance

5、dcorporationtax(ACT)运入运费Carriageinwards主体公司所得税Mainstreamcorporationtax(MCT)联合银行存款帐户Jointbankaccount所得税率适用年度CTyear商誉Goodwill税金抵免Taxcredit重估价法Revaluationmethod税收机构Inlandrevenue合并Amalgamation应纳税利润Taxableprofit合并前Pre-Amalgamation公司所得税准备ProvisionfoCT合并后Post-Amalgama

6、tion应抵预交公司所得税ACTrecoverable通过支付年金清偿Dischargebypaymentofannuity应付公司所得税ACTpayable年金暂记帐户Annuitysuspenseaccount预算报告Budgetspeech保险金Premiums资本收益Capitalgain退保价值Surrendervalue小公司税率Smallcompaniesrate人寿保险政策帐户Lifeassurancepoliciesaccount边际利率Marginalrate贸易表Tradingaccount完全

7、税率Fullrate终止Cessation免税投资收益Frankedinvestmentincome变卖资产帐户Realizationaccount资本减免Capitalallowances合伙企业的解体Dissolutionofpartnership剩余预交公司所得税SurplusACT最后约定的资本Lastagreedcapital寄售业务Consignmenttrading逐步解体Piecemealdissolution汇票Billsofexchange变卖资产费用准备Provisionforrealizati

8、onexpense分支机构Branch变卖资产损失Lossonrealization代理商Agent股票帐户Sharesaccount交易商Trader英国境内公司UKresidentcompany受托人Consignee非免税收入Un-frankedreceipts委托人,寄售人Consigner公司所得税费用CTcharge保障,赔偿Ind