ACCA教材主要词汇英汉对比 VocabularyofACCAtextbook.docxVIP

WWW.17ACCA.CN 独资企业Sole trader收购公司Purchasing company银行透支Bank overdraft开帐分录Opening entry购货退回Return outwards接管Take over销货退回Return inwards企业收购帐户Business purchase account毛利Gross profit卖主帐户Vendor account租金与地方税Rent and rates留存收益Retained earnings收到的折扣Discount received普通股股本Ordinary share capital给与的折扣Discount allowed优先股股本Preference share capital要求权Claim债券Debentures提款Drawings损益表Profit and loss account合伙企业Partnership股东年会General meeting合伙人Partner真实/公允True and fair合伙协议Partnership agreement推销成本Distribution cost资本利息Interest on capital投资注销额Amount written-off investment剩余利润Residual profit自建工程资本化Own work capitalized分配Appropriation集团内股票收入Income from shares in group under takings盈亏分配帐户Profit and loss appropriation其他股票收入Income from shares in other participating interests结转下期余额Balance carried down自有股Own shares上期结转余额Balance Brought down负债准备Provisions for liabilities合伙人贷款Partner’s loan养老金Pensions合作企业Joint venture资本赎回公积Capital redemption reserve合作企业备查帐户Memorandum joint venture按公司章程保留的公积Reserve provided for by the articles of association杂费Sundry expenses公司所得税Corporation tas (CT)佣金Commission财政年度Financial year运出运费Carriage outwards预交公司所得税Advanced corporation tax(ACT)运入运费Carriage inwards主体公司所得税Mainstream corporation tax(MCT)联合银行存款帐户Joint bank account所得税率适用年度CT year商誉Goodwill税金抵免Tax credit重估价法Revaluation method税收机构Inland revenue合并Amalgamation应纳税利润Taxable profit合并前Pre-Amalgamation公司所得税准备Provision fo CT合并后Post-Amalgamation应抵预交公司所得税ACT recoverable通过支付年金清偿Discharge by payment of annuity应付公司所得税ACT payable年金暂记帐户Annuity suspense account预算报告Budget speech保险金Premiums资本收益Capital gain退保价值Surrender value小公司税率Small companies rate人寿保险政策帐户Life assurance policies account边际利率Marginal rate贸易表Trading account完全税率Full rate终止Cessation免税投资收益Franked investment income变卖