2014ACCA詞匯考前輔導(dǎo)
獨(dú)資企業(yè)
Sole trader
收購(gòu)公司
Purchasing company
銀行透支
Bank overdraft
開(kāi)帳分錄
Opening entry
購(gòu)貨退回
Return outwards
接管
Take over
銷(xiāo)貨退回
Return inwards
企業(yè)收購(gòu)帳戶(hù)
Business purchase account
毛利
Gross profit
賣(mài)主帳戶(hù)
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(yōu)先股股本
Preference share capital
要求權(quán)
Claim
債券
Debentures
提款
Drawings
損益表
Profit and loss account
合伙企業(yè)
Partnership
股東年會(huì)
General meeting
合伙人
Partner
真實(shí)/公允
True and fair
合伙協(xié)議
Partnership agreement
推銷(xiāo)成本
Distribution cost
資本利息
Interest on capital
投資注銷(xiāo)額
Amount written-off investment
剩余利潤(rùn)
Residual profit
自建工程資本化
Own work capitalized
分配
Appropriation
集團(tuán)內(nèi)股票收入
Income from shares in group under takings
盈虧分配帳戶(hù)
Profit and loss appropriation
其他股票收入
Income from shares in other participating interests
結(jié)轉(zhuǎn)下期余額
Balance carried down
自有股
Own shares
上期結(jié)轉(zhuǎn)余額
Balance Brought down
負(fù)債準(zhǔn)備
Provisions for liabilities
合伙人貸款
Partner’s loan
養(yǎng)老金
Pensions
合作企業(yè)
Joint venture
資本贖回公積
Capital redemption reserve
合作企業(yè)備查帳戶(hù)
Memorandum joint venture
按公司章程保留的公積
Reserve provided for by the articles of association
雜費(fèi)
Sundry expenses
公司所得稅
Corporation tas (CT)
傭金
Commission
財(cái)政年度
Financial year
運(yùn)出運(yùn)費(fèi)
Carriage outwards
預(yù)交公司所得稅
Advanced corporation tax(ACT)
運(yùn)入運(yùn)費(fèi)
Carriage inwards
主體公司所得稅
Mainstream corporation tax(MCT)
聯(lián)合銀行存款帳戶(hù)
Joint bank account
所得稅率適用年度
CT year
商譽(yù)
Goodwill
稅金抵免
Tax credit
重估價(jià)法
R*uation method
稅收機(jī)構(gòu)
Inland revenue
合并
Amalgamation
應(yīng)納稅利潤(rùn)
Taxable profit
合并前
Pre-Amalgamation
公司所得稅準(zhǔn)備
Provision fo CT
合并后
Post-Amalgamation
應(yīng)抵預(yù)交公司所得稅
ACT recoverable
通過(guò)支付年金清償
Discharge by payment of annuity
應(yīng)付公司所得稅
ACT payable
年金暫記帳戶(hù)
Annuity suspense account
預(yù)算報(bào)告
Budget speech
保險(xiǎn)金
Premiums
資本收益
Capital gain
退保價(jià)值
Surrender value
小公司稅率
Small companies rate