WWW.17ACCA.CN獨資企業Sole trader收購公司Purchasing company銀行透支Bank overdraft開帳分錄Opening entry購貨退回Return outwards接管Take over銷貨退回Return inwards企業收購帳戶Business purchase account毛利Gross profit賣主帳戶Vendor account租金與地方稅Rent and rates留存收益Retained earnings收到的折扣Discount received普通股股本Ordinary share capital給與的折扣Discount allowed優先股股本Preference share capital要求權Claim債券Debentures提款Drawings損益表Profit and loss account合伙企業Partnership股東年會General meeting合伙人Partner真實/公允True and fair合伙協議Partnership agreement推銷成本Distribution cost資本利息Interest on capital投資注銷額Amount written-off investment剩余利潤Residual profit自建工程資本化Own work capitalized分配Appropriation集團內股票收入Income from shares in group under takings盈虧分配帳戶Profit and loss appropriation其他股票收入Income from shares in other participating interests結轉下期余額Balance carried down自有股Own shares上期結轉余額Balance Brought down負債準備Provisions for liabilities合伙人貸款Partners loan養老金Pensions合作企業Joint venture資本贖回公積Capital redemption reserve合作企業備查帳戶Memorandum joint venture按公司章程保留的公積Reserve provided for by the articles of association雜費Sundry expenses公司所得稅Corporation tas (CT)傭金Commission財政年度Financial year運出運費Carriage outwards預交公司所得稅Advanced corporation tax(ACT)運入運費Carriage inwards主體公司所得稅Mainstream corporation tax(MCT)聯合銀行存款帳戶Joint bank account所得稅率適用年度CT year商譽Goodwill稅金抵免Tax credit重估價法Revaluation method稅收機構Inland revenue合并Amalgamation應納稅利潤Taxable profit合并前Pre-Amalgamation公司所得稅準備Provision fo CT合并后Post-Amalgamation應抵預交公司所得稅ACT recoverable通過支付年金清償Discharge by payment of annuity應付公司所得稅ACT payable年金暫記帳戶Annuity suspense account預算報告Budget speech保險金Premiums資本收益Capital gain退保價值Surrender value小公司稅率Small companies rate人壽保險政策帳戶Life assurance policies account邊際利率Marginal rate貿易表Trading account完全稅率Full rate終止Cessation免稅投資收益Franked investment income變賣資產帳戶Realization account資本減免Capital allowances合伙企業的解體Dissolution of partnership剩余預交公司所得稅Surplus ACT最后約定的資本Last agreed capital寄售業務Consignment trading逐步解體Piecemeal dissolution匯票Bills of exchange變賣資產費用準備Provision for realization expense分支機構Branch變賣資產損失Loss on realization代理商Agent股票帳戶Shares account交易商Trader英國境內公司UK resident company受托人Consignee非免稅收入Un-franked receipts委托人,寄售人Consigner公司所得稅費用CT charge保障,賠償Indemnity代扣所得稅的交納Payment under deduction of IT銷售帳單Account sales磨損Wear and tear寄售利潤Profit on consignment擁有法定所有權的土地Freehold land進口稅Import duties過時Obsolescence運費Delivery to customers開采或消耗Extraction of consumption over time途中保險費Carriage insurance on goods delivered to Customers直線法Straight line method傭金Commission余額遞減法Reducing balance method匯付Remittance年數總和法Sum of the digits method未售存貨Unsold stock累計折舊Accumulated depreciations應收票據Bills receivable經濟使用年限Useful economic lives保險收入Insurance proceeds每股凈收益Earnings per share面值Face value例外項目Exceptional items貼現費用Discount charges非常項目Extraordinary items財務費用Financing cost前期調整Prior year adjustment應付票據Bills payable不能抵銷的預交公司稅Irrevocable advanced corporation tax支出Expenditure未抵銷的損失Unrelieved losses即期匯票Sight drafts凈值基礎Net basis監管Custody零值基礎Nil basis主損益帳戶Main profit and loss account消耗品Consumable stores部門化Departmentalization成本與可實現凈值孰低The lower of cost and net realizable value分攤Apportionment平均成本Average cost共同性費用Common expense先進先出First in first out包裝紙Wrapping paper后進先出Last in first out評價Assess標準成本Standard cost獨立實體Independent entity重置成本Replacement cost投資報酬率Return on investment資產負債表日后日期Event after balance sheet date減除傭金后利潤Post-commission profit董事會The board of directors賒銷收入Credit sales調整事項Adjusting event修理費用Repair charges非調整事項Non-adjusting event一般費用General expense或有事項Contingencies分支銷售機構Selling agency branch或有收益Contingent gain正常存貨損失Normal stock losses或有損失Contingent loss交易帳戶Trading account資本承諾Capital commitments非常存貨損失Abnormal stock losses現金流量表Cash flow statement本地購貨Local purchase信用交易Credit transaction退貨Returned goods現實購買力會計Current purchasing power accounting (CPP)獨立分支機構Independent branch現實成本會計Current cost accounting(CCA)往來帳戶Current account零售物價指數Retail price index復式簿記帳戶Double-entry accounts持有收益Holding gains時間差異Time lag differences業績評估Assessment of performance分支機構間轉移Inter-branch transfer貨幣性項目的衡量Measurement of monetary items結算Settlement貨幣性資產Monetary assets分支機構間往來帳戶Interbranch current account貨幣性負債Monetary liabilities分支機構存貨調整帳戶Branch stock adjustment account征求意見稿Exposure draft未實現利潤準備Provision for unrealized profit貨幣性營運資本調整Monetary working capital adjustment實現原則Realization舉債比率調整Gearing adjustment貨幣折算Currency translation凈營業資產Net operating assets貨幣兌換Currency conversion發行和贖回債券Issue and redemption debentures當地貨幣Local currency債券Bonds匯率Exchange rate契約Deed即期匯率Spot rate無擔保債券Naked-debentures(unsecured)遠期合同Forward contract擁有法定所有權的Freehold貼水Discount償債基金Sinking fund升水Premium債券贖回償債基金Debenture redemption sinking fund account貨幣性項目Monetary items償債基金投資帳戶Sinking fund investment account風險Risk可轉換債券Convertible debentures不確定性Uncertainty資本化發行Capitalization issue套期保值Hedging股權發行Bonus issue長期貨幣性資產Long-term monetary assets含權價Cum-rights prices長期貨幣性要求權Long-term monetary claims除權價Ex-rights prices匯兌收益/損失Exchange rate gain/loss可分配公積Distributable of reserves時態法Temporal method以公積支付股利Paying a dividend out of reserve歷史匯率法Historic method已付清紅利股Paid-up bonus shares期末匯率法Closing rate method重估公積Revaluation reserve場地費用Site expenses減資Capital reductions管理費用Administrative expenses資本重組Capital reorganizations裝置和設備Furniture and fittings過剩資本Excess capital房屋Premises資本重建Capital reconstruction預付費用Payment in advance權益匯總帳戶Sundry members account建造合同Construction contract實現帳戶Realization account工程保留款Retention購買者帳戶Purchasers account分期付款Progress payment自愿清算Voluntary liquidation交易帳戶Trading account特別決議Special resolution合同收入Contract fee方案計劃Scheme合同虧損Loss on contract清償償還Discharge完工百分比Percentage of completion賣方帳戶Vendor account完成合同Completed contract創立合并Amalgamation預期利潤Expected profit高估Over-valuation承建商Contractor低估Under-valuation矯正Rectification集團報表Group accounts已鑒定完工價值Value of work certified縱向聯合Vertical integration總部費用Head office costs橫向聯合Horizontal integration合同成本Contract costs不同行業聯合Diversification銷售收入Turnover控股公司Holding company合同損失準備Provision for loss on contract重大影響Dominant influence預收款Payment on account直接控制集團Direct group可預見損失Foreseeable loss垂直控制集團Vertical group已付款超過收入(部分)Excess progress payment混合控制集團Mixed group股票/證券Stock ,security盈余公積Revenue reserve債券Debenture合并公積Consolidation reserve法定權利Legal rights少數股權Minority interests報價Quote合并商譽Goodwill on consolidation證券交易所Stock exchange合并資本公積Capital reserve on consolidation上市投資Listed investment少數股東Minority share holders償還Repayment股本溢價Share premium累積股息Cum div cd部分收購Partial acquisition累積利息Cum-int ci在途支票Cheque in the post股息除外Ex-div xd收買前后Pre( post)-acquisition利息除外Ex-int xi調整帳戶Adjustment accounts面值Nominal value對子公司投資Investment in subsidiary市價Market value普通公積General reserve應計股利Accrued dividend參與股權Participating interest應計利息Accrued interest集團內部交易Intra-group trading證券交易所官方清單Stock exchange official list公司間銷售Inter-company sales二級市場Secondary market溢價Premium未上市證券市場Unlisted securities market折價Discount讓與,出售disposal債券利息Debenture interest加權平均Weighted分次購買Piecemeal acquisition結帳Close off關聯公司Associated company已分派股份Allocated shares多數股權Majority holding國庫券Treasury stock累計控股Cumulative holding認股權發行Rights issue孫公司Sub-subsidiary賒銷Credit sale子集團,附屬集團Sub-group租購Hire purchase多公司結構Multi-company structures信用協議Credit agreement伙伴子公司Fellow subsidiaries會計處理Accounting treatment有效股權Effective shareholdings經營性租賃Operating lease控制股權Controlling interest融資租賃Finance lease資本報酬率Return on capital employed出租人/承租人Lesser /lessee產權收益率Returen on equity一期(二期)租賃Primary(secondary)period息稅前凈利Net Profit before interest and tax不可撤銷的付款No-cancelable payment應收帳款帳齡表Aging schedule of debtors名義租金Peppercorn rent資金來源及運用表Source and application of funds statement報酬Reward通貨膨脹Inflation現值Present value通貨緊縮Deflation最低租賃付款額Minimum lea