ACCAF3中英文單詞對照表

1、第一章1資產(chǎn) asset2負(fù)債 liability3所有者權(quán)益 equity=capital=net asset4收入 income=revenue=sales5費(fèi)用 expense6廠房 plant7機(jī)器 machine8無形資產(chǎn) intangible asset9非流動資產(chǎn) Non current asse（t 6 7 8 屬于 9） 23所有者權(quán)益變動表 statement of changes in equity=SOCIE24現(xiàn)金流量表 statement of cash flow25 利 潤 表 statement of comprehensive income=SOCI第二章1復(fù)

2、式記賬 double-entry bookkeeping2. 借 Debit3. 貸 Credit10庫存現(xiàn)金 petty cash11銀行存款 cash4. 預(yù)付賬款 prepayment5. 利潤 profit12應(yīng)收賬款 trade receivable=A/R13存貨 inventory14流動資產(chǎn) current asset（10 11 12 13屬于 14）15貸款 loan16應(yīng)付賬款 trade payables=A/P17預(yù)收賬款 advance from customers18流動負(fù)債 current liability（15 16 17屬于 18）19實(shí)收資本 share

3、 capital20資本公積 share premium21留存收益 Retained earnings=R/ES22 資 產(chǎn) 負(fù) 債 表 statement of financial第四章1增值稅 value added tax=sales tax2進(jìn)項(xiàng)稅額input tax3銷項(xiàng)稅額output tax4貿(mào)易折扣（商業(yè)折扣）trade discount5現(xiàn)金折扣 cash discount6. 不含稅 exclusive7. 含稅 inclusive8. 交易事項(xiàng) Transaction9. 取走 withdrawAtV第五章position=SOFP1.現(xiàn)金 petty cash=cas

4、h on hand 編輯版 word2.支票 cheque24. 特殊性壞賬準(zhǔn)備 specific allowance23. 一般性壞賬準(zhǔn)備 general allowance第七章3. 自動轉(zhuǎn)賬 standing order/direct debt4. 銀行給你存款利息 bank interest on deposit5. 銀行收取利息手續(xù)費(fèi)bank charges6. 銀行收取利息 bank interest on overdraft7. 空頭支票dishonored cheque8. 未結(jié)清的款項(xiàng)， 別人給我的 uncleared lodgement9.未承兌的匯票unpresent c

5、heque10.別人給我支票undrawn cheque11.公司業(yè)務(wù)錯誤business error12.銀行業(yè)務(wù)錯誤bank error13.銀行存款余額調(diào)節(jié)表 bank reconciliation14.銀行透支 overdraft15. 銀行對賬單 bank statement16. 現(xiàn)金賬簿 / 銀行存款日記賬 cash book17. 總賬 control accounts =general ledger18. 明 細(xì) 賬 individual ledger =personal ledger=subsidiary ledger=memo account19. 應(yīng) 收 賬 款 總 賬

6、 receivable control account =receivable general ledger20. 應(yīng)收賬款明細(xì)賬 receivable ledger=sales ledger21. 壞賬 bad debt=irrecoverable debt22. 毛利潤 gross profit25. 可疑的壞賬 doubtful debt25.資產(chǎn)減值損失 expense-bad debts written off26. 壞賬準(zhǔn)備 allowance for A/R第六章1 存貨 inventory2 先進(jìn)先出 first in first out3 特殊計價法 specific ide

7、ntification4 加權(quán)平均法 period average=weighted average5 移 動 加 權(quán) 平 均 法 continuous average=continuous weighted average cost method=moving weighted average method6 成本 historical cost7 可變現(xiàn)凈值 net realizable value8 資產(chǎn)減值 損失-計提的 存貨跌價準(zhǔn)備 expense-inventory written-down9 永續(xù)盤存制 perpetual inventory system10 實(shí)地盤存制 per

8、iodic inventory system11 購貨 purchase12 數(shù)量 quantity13 單價 unit cost14 毛利潤率 gross profit margin1 買價 original purchase price2 場地準(zhǔn)備費(fèi) cost of site preparation3 運(yùn)輸費(fèi) delivery and handling4 安裝費(fèi) installation5 員工培訓(xùn)費(fèi) employee training6 資本化后續(xù)支出 capital expenditure7 費(fèi)用化后續(xù)支出 revenue expenditure8 直線法 straight line

9、method9 累計折舊 accumulated depreciation10 原值 original cost11 預(yù)計凈殘值 estimated residual value12 預(yù)計使用壽命 useful life13 余額遞減法 reducing balance method14 賬面價值 net book value=carrying value15 固定資產(chǎn)處置 disposal of fixed asset16 固定資產(chǎn)清理 disposal account17 研究性支出 research cost18 開發(fā)性支出 development cost19 不確定使用壽命 inde

10、finite useful life20 確定使用壽命 finite useful life21累計攤銷 accumulated amortization22 每年的折舊 depreciation for each year第十章1.預(yù)付賬款prepayment編輯版 word第八章1 或有事項(xiàng)contingencies2.或有負(fù)債contingent liabilities3.現(xiàn)時義務(wù)present obligation4.或有資產(chǎn)contingent assets5.肯定的certain6.可能的probable7.或許的possible8.遙遠(yuǎn)的，渺茫的 Remote9.預(yù)計負(fù)債prov

11、ision第九章1.試算平衡trial Balance2.交易發(fā)生transaction occur3.復(fù)式記賬Double entry4.結(jié)賬Balance off5.期末調(diào)整Year End Adjustment6.錯誤Errors7.遺漏omission8.任命錯誤commission errors9.原則性錯誤errors of principle10.加總錯誤casting errors11.暫記賬戶suspense account2.預(yù)提費(fèi)用accruals1.資產(chǎn)負(fù)債表日后事項(xiàng) Events after the reporting3.其他應(yīng)收款other receivable p

12、eriod4.遞延收入Deferred income2.調(diào)整事項(xiàng)adjusting event5.到期expire3.非調(diào)整事項(xiàng)Non-adjusting event6.欠款arrear第十三章7.租客Tenant1.會計政策Accounting policy8.財務(wù)報表financial statements2.會計估計Accounting Estimate9.資產(chǎn)負(fù)債表The Statement of Financial Position10.利潤表The statement of comprehensive（此文檔部分內(nèi)容來源于網(wǎng)絡(luò)，如有侵權(quán)請告知The statement of comprehensive刪除，文檔可自行編輯修改內(nèi)容，供參考，感謝income您的配合和支持）11.所有者權(quán)益變動表 The statement of change inequityAA" I第十一章1.現(xiàn)金流量表The statement of cash fl