ACCAF中英文單詞對(duì)照表

1、弟一早I .資產(chǎn)asset2. 負(fù)債liability3 .所有者權(quán)益equity=capital=netasset4. 收入income=revenue=sales5. 費(fèi)用expense6. 廠房plant7. 機(jī)器machine8. 無(wú)形資產(chǎn)intangibleasset9. 非流動(dòng)資產(chǎn)Noncurrentasset（678屬于9）10 .庫(kù)存現(xiàn)金pettycashII .銀行存款cash12.應(yīng)收賬款tradereceivable=A/R13 .存貨inventory14 .流動(dòng)資產(chǎn)currentasset（10111213屬于14）15.貸款loan16. 應(yīng)付賬款tradepaya

2、bles=A/P17.預(yù)收賬款advancefromcustomers18.流動(dòng)負(fù)債currentliability（151617屬于18）19.實(shí)收資本sharecapital20. 資本公積sharepremium21 .留存收益Retainedearnings=R/ES22 .資產(chǎn)負(fù)債表statementoffinancialposition=SOFP23 .所有者權(quán)益變動(dòng)表statementofchangesinequity=SOCIE24. 現(xiàn)金流量表statementofcashflow25.禾V潤(rùn)表statementofcomprehensiveincome=SOCI第二章1 .

3、復(fù)式記賬double-entrybookkeeping2. 借Debit3. 貸Credit4. 預(yù)付賬款prepayment5. 利潤(rùn)profit第四章1 .增值稅valueaddedtax=salestax2 .進(jìn)項(xiàng)稅額inputtax3 .銷(xiāo)項(xiàng)稅額outputtax4.貿(mào)易折扣（商業(yè)折扣）tradediscount5 .現(xiàn)金折扣cashdiscount6. 不含稅exclusive7. 含稅inclusive8. 交易事項(xiàng)Transaction第五章1. 現(xiàn)金pettycash=cashonhand2. 支票cheque3. 自動(dòng)轉(zhuǎn)賬standingorder/directdebt4.

4、銀行給你存款利息bankinterestondeposit5. 銀行收取利息手續(xù)費(fèi)bankcharges6. 銀行收取利息bankinterestonoverdraft7. 空頭支票dishonoredcheque8. 未結(jié)清的款項(xiàng)，別人給我的unclearedlodgement9. 未承兌的匯票unpresentcheque9.取走withdraw11.公司業(yè)務(wù)錯(cuò)誤businesserror10. 別人給我支票undrawncheque12. 銀行業(yè)務(wù)錯(cuò)誤bankerror13. 銀行存款余額調(diào)節(jié)表bankreconciliation14. 銀行透支overdraft15. 銀行對(duì)賬單ban

5、kstatement16. 現(xiàn)金賬簿/銀行存款日記賬cashbook17. 總賬controlaccounts=generalledger18. 明細(xì)賬individualledger=personalledger=subsidiaryledger=memoaccount19. 應(yīng)收賬款總賬receivablecontrolaccount=receivablegeneralledger20. 應(yīng)收賬款明細(xì)賬receivableledger=salesledger21. 壞賬baddebt=irrecoverabledebt23. 一般性壞賬準(zhǔn)備generalallowance24. 特殊性壞賬

6、準(zhǔn)備specificallowance25. 可疑的壞賬doubtfuldebt25. 資產(chǎn)減值損失expense-baddebtswrittenoff26. 壞賬準(zhǔn)備allowanceforA/R第六章1 存貨inventory2 先進(jìn)先出firstinfirstout3 特殊計(jì)價(jià)法specificidentification4 加權(quán)平均法periodaverage=weightedaverage5 移動(dòng)加權(quán)平均法continuousaverage=continuousweightedaverage22. 毛利潤(rùn)grossprofitcostmethod=movingweightedaver

7、agemethod3 運(yùn)輸費(fèi)deliveryandhandling6 成本historicalcost4 安裝費(fèi)installation7 可變現(xiàn)凈值netrealizablevalue8資產(chǎn)減值損失-計(jì)提的存貨跌價(jià)準(zhǔn)備expense-inventorywritten-down9 永續(xù)盤(pán)存制perpetualinventorysystem10 實(shí)地盤(pán)存制periodicinventorysystem11 購(gòu)貨purchase12 數(shù)量quantity13 單價(jià)unitcost14 毛禾V潤(rùn)率grossprofitmargin第七章1買(mǎi)價(jià)originalpurchaseprice2場(chǎng)地準(zhǔn)備費(fèi)co

8、stofsite5 員工培訓(xùn)費(fèi)employeetraining6 資本化后續(xù)支出capitalexpenditure7 費(fèi)用化后續(xù)支出revenueexpenditure8 直線法straightlinemethod9 累計(jì)折舊accumulateddepreciation10 原值originalcost11 預(yù)計(jì)凈殘值estimatedresidualvalue12預(yù)計(jì)使用壽命usefullife13余額遞減法reducingbalancemethod14賬面價(jià)值netbookvalue=carryingpreparationvalue3. 現(xiàn)時(shí)義務(wù)presentobligationlia

9、bilities8. 任命錯(cuò)誤commissionerrors15固定資產(chǎn)處置disposaloffixedasset16固定資產(chǎn)清理disposalaccount17研究性支出researchcost18開(kāi)發(fā)性支出developmentcost19不確定使用壽命indefiniteusefullife20確定使用壽命finiteusefullife21 累計(jì)攤銷(xiāo)accumulatedamortization22 每年的折舊depreciationforeachyear第八章1或有事項(xiàng)contingencies2. 或有負(fù)債contingent4. 或有資產(chǎn)contingentassets5.

10、 肯定的certain6. 可能的probable7. 或許的possible8. 遙遠(yuǎn)的，渺茫的Remote9. 預(yù)計(jì)負(fù)債provision第九章1. 試算平衡trialBalance2. 交易發(fā)生transactionoccur3. 復(fù)式記賬Doubleentry4. 結(jié)賬Balanceoff5. 期末調(diào)整YearEndAdjustment6. 錯(cuò)誤Errors7. 遺漏omission9. 原貝/性錯(cuò)誤errorsofprinciple11. 所有者權(quán)益變動(dòng)表Thestatementof10. 力口總錯(cuò)誤castingerrors11. 暫記賬戶(hù)suspenseaccount第十章1.

11、預(yù)付賬款prepayment2. 預(yù)提費(fèi)用accruals3. 其他應(yīng)收款otherreceivable4. 遞延收入Deferredincome5. 至U期expire6. 欠款arrear7. 租客Tenant8. 財(cái)務(wù)報(bào)表financialstatements9. 資產(chǎn)負(fù)債表TheStatementofFinancialPosition10. 利潤(rùn)表Thestatementofchangeinequity第十一章1. 現(xiàn)金流量表Thestatementofcashflow2. 經(jīng)營(yíng)活動(dòng)operatingactivities3. 投資活動(dòng)investingactivities4. 籌資活動(dòng)financingactivities5. 直接法Thedirectmethod6. 間接法indirectmethod7. 付出利息Interestpaid8. 付出所得稅Incometaxpaid9