ACCA考前备考复习词汇指导（一）

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