ACCA教材詞匯
獨資企業 Sole trader
銀行透支 Bank overdraft
購貨退回 Return outwards
銷貨退回 Return inwards
毛利 Gross profit
租金與地方稅 Rent and rates
收到的折扣 Discount received
給與的折扣 Discount allowed
要求權 Claim
提款 Drawings
合伙企業 Partnership
合伙人 Partner
合伙協議 Partnership agreement
資本利息 Interest on capital
剩余利潤 Residual profit
分配 Appropriation
盈虧分配帳戶 Profit and loss appropriation
結轉下期余額 Balance carried down
上期結轉余額 Balance Brought down
合伙人貸款 Partner’s loan
合作企業 Joint venture
合作企業備查帳戶 Memorandum joint venture
雜費 Sundry expenses
傭金 Commission
運出運費 Carriage outwards
運入運費 Carriage inwards
聯合銀行存款帳戶 Joint bank account
商譽 Goodwill
重估價法 Revaluation method
合并 Amalgamation
合并前 Pre-Amalgamation
合并后 Post-Amalgamation
通過支付年金清償 Discharge by payment of annuity
年金暫記帳戶 Annuity suspense account
保險金 Premiums
退保價值 Surrender value
人壽保險政策帳戶 Life assurance policies account
貿易表 Trading account
終止 Cessation
變賣資產帳戶 Realization account
合伙企業的解體 Dissolution of partnership
最后約定的資本 Last agreed capital
逐步解體 Piecemeal dissolution
變賣資產費用準備 Provision for realization expense
變賣資產損失 Loss on realization
股票帳戶 Shares account
英國境內公司 UK resident company
非免稅收入 Un-franked receipts
公司所得稅費用 CT charge
代扣所得稅的交納 Payment under deduction of IT
磨損 Wear and tear
擁有法定所有權的土地 Freehold land
過時 Obsolescence
開采或消耗 Extraction of consumption over time
直線法 Straight line method
余額遞減法 Reducing balance method
年數總和法 Sum of the digits method
累計折舊 Accumulated depreciations
經濟使用年限 Useful economic lives
每股凈收益 Earnings per share
例外項目 Exceptional items
非常項目 Extraordinary items
前期調整 Prior year adjustment
不能抵銷的預交公司稅 Irrevocable advanced corporation tax
未抵銷的損失 Unrelieved losses
凈值基礎 Net basis
零值基礎 Nil basis
消耗品 Consumable stores
成本與可實現凈值孰低 The lower of cost and net realizable value
平均成本 Average cost
先進先出 First in first out
后進先出 Last in first out
標準成本 Standard cost
重置成本 Replacement cost
資產負債表日后日期 Event after balance sheet date
董事會 The board of directors
調整事項 Adjusting event
非調整事項 Non-adjusting event
或有事項 Contingencies
或有收益 Contingent gain
或有損失 Contingent loss
資本承諾 Capital commitments
現金流量表 Cash flow statement
信用交易 Credit transaction
現實購買力會計 Current purchasing power accounting (CPP)
現實成本會計 Current cost accounting(CCA)
零售物價指數 Retail price index
持有收益 Holding gains
業績評估 Assessment of performance
貨幣性項目的衡量 Measurement of monetary items
貨幣性資產 Monetary assets
貨幣性負債 Monetary liabilities
征求意見稿 Exposure draft
貨幣性營運資本調整 Monetary working capital adjustment
舉債比率調整 Gearing adjustment
凈營業資產 Net operating assets
發行和贖回債券 Issue and redemption debentures
債券 Bonds
契約 Deed
無擔保債券 Naked-debentures(unsecured)
擁有法定所有權的 Freehold
償債基金 Sinking fund
債券贖回償債基金 Debenture redemption sinking fund account
償債基金投資帳戶 Sinking fund investment account
可轉換債券 Convertible debentures
資本化發行 Capitalization issue
股權發行 Bonus issue
含權價 Cum-rights prices
除權價 Ex-rights prices
可分配公積 Distributable of reserves
以公積支付股利 Paying a dividend out of reserve
已付清紅利股 Paid-up bonus shares
重估公積 Revaluation reserve
減資 Capital reductions
資本重組 Capital reorganizations
過剩資本 Excess capital
資本重建 Capital reconstruction
權益匯總帳戶 Sundry members account
實現帳戶 Realization account
購買者帳戶 Purchaser’s account
自愿清算 Voluntary liquidation
特別決議 Special resolution
方案\計劃 Scheme
清償\償還 Discharge
賣方帳戶 Vendor account
創立合并 Amalgamation
高估 Over-valuation
低估 Under-valuation
集團報表 Group accounts
縱向聯合 Vertical integration
橫向聯合 Horizontal integration
不同行業聯合 Diversification
控股公司 Holding company
重大影響 Dominant influence
直接控制集團 Direct group
垂直控制集團 Vertical group
混合控制集團 Mixed group
盈余公積 Revenue reserve
合并公積 Consolidation reserve
少數股權 Minority interests
合并商譽 Goodwill on consolidation
合并資本公積 Capital reserve on consolidation
少數股東 Minority share holders
股本溢價 Share premium
部分收購 Partial acquisition
在途支票 Cheque in the post
收買前后 Pre( post)-acquisition
調整帳戶 Adjustment accounts
對子公司投資 Investment in subsidiary
普通公積 General reserve
參與股權 Participating interest
集團內部交易 Intra-group trading
公司間銷售 Inter-company sales
溢價 Premium
折價 Discount
債券利息 Debenture interest
分次購買 Piecemeal acquisition
關聯公司 Associated company
多數股權 Majority holding
累計控股 Cumulative holding
孫公司 Sub-subsidiary
子集團,附屬集團 Sub-group
多公司結構 Multi-company structures
伙伴子公司 Fellow subsidiaries
有效股權 Effective shareholdings
控制股權 Controlling interest
資本報酬率 Return on capital employed
產權收益率 Returen on equity
息稅前凈利 Net Profit before interest and tax
應收帳款帳齡表 Aging schedule of debtors
資金來源及運用表 Source and application of funds statement
通貨膨脹 Inflation
通貨緊縮 Deflation
損耗 Deplete
每股收益 Earnings per share
股利保證倍數 Dividend cover
股利分配率 Dividend payout ratio
股利收益率 Dividend yield ratio
凈收益率 Earnings yield
市盈率 Price/ earnings ratio
公司估價 The valuation of components
聯營公司 Associated companies
共同比財務報表 Common-size financial statements
物質資源 Physical resources
會計原則 Accounting principles
會計方法 Accounting methods
權責發生制 Accrual accounting
重置成本 Replacement cost
一般會計原則 Generally accepted accounting principles(GAAP)
剩余現金 Cash surplus
凈值減免 Writing down allowance
收購公司 Purchasing company
開帳分錄 Opening entry
接管 Take over
企業收購帳戶 Business purchase account
賣主帳戶 Vendor account
留存收益 Retained earnings
普通股股本 Ordinary share capital
優先股股本 Preference share capital
債券 Debentures
損益表 Profit and loss account
股東年會 General meeting
真實/公允 True and fair
推銷成本 Distribution cost
投資注銷額 Amount written-off investment
自建工程資本化 Own work capitalized
集團內股票收入 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
負債準備 Provisions for liabilities
養老金 Pensions
資本贖回公積 Capital redemption reserve
按公司章程保留的公積 Reserve provided for by the articles of association
公司所得稅 Corporation tas (CT)
財政年度 Financial year
預交公司所得稅 Advanced corporation tax(ACT)
主體公司所得稅 Mainstream corporation tax(MCT)
所得稅率適用年度 CT year
稅金抵免 Tax credit
稅收機構 Inland revenue
應納稅利潤 Taxable profit
公司所得稅準備 Provision fo CT
應抵預交公司所得稅 ACT recoverable
應付公司所得稅 ACT payable
預算報告 Budget speech
資本收益 Capital gain
小公司稅率 Small companies rate
邊際利率 Marginal rate
完全稅率 Full rate
免稅投資收益 Franked investment income
資本減免 Capital allowances
剩余預交公司所得稅 Surplus ACT
寄售業務 Consignment trading
匯票 Bills of exchange
分支機構 Branch
代理商 Agent
交易商 Trader
受托人 Consignee
委托人,寄售人 Consigner
保障,賠償 Indemnity
銷售帳單 Account sales
寄售利潤 Profit on consignment
進口稅 Import duties
運費 Delivery to customers
途中保險費 Carriage insurance on goods delivered to Customers
傭金 Commission
匯付 Remittance
未售存貨 Unsold stock
應收票據 Bills receivable
保險收入 Insurance proceeds
面值 Face value
貼現費用 Discount charges
財務費用 Financing cost
應付票據 Bills payable
支出 Expenditure
即期匯票 Sight drafts
監管 Custody
主損益帳戶 Main profit and loss account
部門化 Departmentalization
分攤 Apportionment
共同性費用 Common expense
包裝紙 Wrapping paper
評價 Assess
獨立實體 Independent entity
投資報酬率 Return on investment
減除傭金后利潤 Post-commission profit
賒銷收入 Credit sales
修理費用 Repair charges
一般費用 General expense
分支銷售機構 Selling agency branch
正常存貨損失 Normal stock losses
交易帳戶 Trading account
非常存貨損失 Abnormal stock losses
本地購貨 Local purchase
退貨 Returned goods
獨立分支機構 Independent branch
往來帳戶 Current account
復式簿記帳戶 Double-entry accounts
時間差異 Time lag differences
分支機構間轉移 Inter-branch transfer
結算 Settlement
分支機構間往來帳戶 Interbranch current account
分支機構存貨調整帳戶 Branch stock adjustment account
未實現利潤準備 Provision for unrealized profit
實現原則 Realization
貨幣折算 Currency translation
貨幣兌換 Currency conversion
當地貨幣 Local currency
匯率 Exchange rate
即期匯率 Spot rate
遠期合同 Forward contract
貼水 Discount
升水 Premium
貨幣性項目 Monetary items
風險 Risk
不確定性 Uncertainty
套期保值 Hedging
長期貨幣性資產 Long-term monetary assets
長期貨幣性要求權 Long-term monetary claims
匯兌收益/損失 Exchange rate gain/loss
時態法 Temporal method
歷史匯率法 Historic method
期末匯率法 Closing rate method
場地費用 Site expenses
管理費用 Administrative expenses
裝置和設備 Furniture and fittings
房屋 Premises
預付費用 Payment in advance
建造合同 Construction contract
工程保留款 Retention
分期付款 Progress payment
交易帳戶 Trading account
合同收入 Contract fee
合同虧損 Loss on contract
完工百分比 Percentage of completion
完成合同 Completed contract
預期利潤 Expected profit
承建商 Contractor
矯正 Rectification
已鑒定完工價值 Value of work certified
總部費用 Head office costs
合同成本 Contract costs
銷售收入 Turnover
合同損失準備 Provision for loss on contract
預收款 Payment on account
可預見損失 Foreseeable loss
已付款超過收入(部分) Excess progress payment
股票/證券 Stock ,security
債券 Debenture
法定權利 Legal rights
報價 Quote
證券交易所 Stock exchange
上市投資 Listed investment
償還 Repayment
累積股息 Cum div cd
累積利息 Cum-int ci
股息除外 Ex-div xd
利息除外 Ex-int xi
面值 Nominal value
市價 Market value
應計股利 Accrued dividend
應計利息 Accrued interest
證券交易所官方清單 Stock exchange official list
二級市場 Secondary market
未上市證券市場 Unlisted securities market
讓與,出售 disposal
加權平均 Weighted
結帳 Close off
已分派股份 Allocated shares
國庫券 Treasury stock
認股權發行 Rights issue
賒銷 Credit sale
租購 Hire purchase
信用協議 Credit agreement
會計處理 Accounting treatment
經營性租賃 Operating lease
融資租賃 Finance lease
出租人/承租人 Lesser /lessee
一期(二期)租賃 Primary(secondary)period
不可撤銷的付款 No-cancelable payment
名義租金 Peppercorn rent
報酬 Reward
現值 Present value
最低租賃付款額 Minimum lease payment
定金 Deposit
公允價值 Fair value
財務費用 Finance charge
實際利率 Effective rate of finance charge
平均未付資本余額 Average balance of capital outstanding
資本償還 Capital repayment
精確法 Actuarial method
遞延收益 Deferred income
分期支付 Installment
未實現利潤準備 Provision for unrealized profit
應收租購款帳戶 Hire purchase debtors account
重新獲得帳戶 Repossessions account
金融公司 Finance house
制造商 Manufacturer
交易商 Dealer
總盈余 Gross earnings
政府補助 Government grant
租賃期 Lease term
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