ACCA生词表.doc

Fundamental Dictionary of Terms2 The regulatory frameworkGenerally Accepted Accounting Principles 公认会计原则3 accounting conventionsnet book value 账面净值net realizable value 可变现净值measurement bases计量基础capital maintenance资本保全cash equivalents现金等价物liquidity and solvency流动性和偿债能力underlying assumption基本假定accruals basis应计基础（或权责发生制）going concern持续经营understandability可理解性relevance相关性reliability可靠性comparability可比性faithful representation忠实反映goodwill商誉substance over form实质重于形式neutrality中立性prudence审慎性hidden reserves秘密储备金excessive provisions过分提取准备completeness完整性financial capital maintenance财务资本保全physical capital maintenance实物资本保全bases of valuation计量基础historical cost历史成本replacement cost 重置成本economic value经济价值depreciation折旧inventory 存货holding gains（losses）持有损益retrospective application追溯调整法prospective application未来适用法retained earnings 留存收益4Sources，records and books of prime entrybooks of prime entry原始分录登记簿pretty cash零用现金或备用金petty cash account备用金账户petty cash voucher 备用金凭证balance brought down (bal. b/d) 余额承前balance brought forward (bal. b/f) 余额承前balance carried down (bal. c/d) 余额转下balance carried forward (bal. c/f) 余额转下document单据quotation报价单sales order销售订单invoice发票order定单credit note贷项通知单debit note借项通知单goods received note商品收讫单goods despatched note商品发送单statement对账单remittance advice汇款通知receipt收据source document原始凭证sales day book销货日记帐sales returns day book销售(货)退回簿journal日记帐cash book现金日记簿bank statements银行对账单imprest system定额备用金制度5Ledger accounts and double entrygeneral ledger（nominal ledger）总分类账accounting equation会计等式double entry复式记帐drawings提款trade account payable应付账款trade account receivable应收账款matching convention配比惯例6From trial balance to financial statementstrial balance试算平衡表balance accounts结余帐目Sundry payable其他应付款Compensating errors 抵消性错误the income statement利润表the statement of financial position财务状况表7Sales taxsales tax营业税output tax销项税input tax进项税8Inventorycounting inventory存货盘点carriage inwards 购货运费 carriage outwards 销货运费gross profit毛利physical inventory 实地盘存perpetual inventory 永续盘存finished goods完工产品work in progress在产品cost of conversion加工成本import duties 进口关税trade discounts商业折扣production overhead制造费用normal capacity正常生产能力write down 减值9Tangible non-current assetscurrent asset 流动资产assets register资产登记薄capital expenditure资本性支出revenue expenditure收益性支出estimated residual value估计残值depreciation 折旧useful life使用年限the reducing balance method 余额递减法the straight line method直线折旧法accumulated depreciation累计折旧revaluation价值重估carrying amount账面金额recoverable amount可收回金额directly attributable cost直接可归属成本retirement and disposal报废和处置revaluation surplus 价值重估盈余10Intangible non-current assetsintangible assets无形资产research and development costs研发成本amortisation摊销11Accruals and prepaymentsprepayment预付款项accrued expenses应计费用12Irrecoverable debts and allowancesirrecoverable（ bad）debts 坏账allowances for receivables坏账准备credit control信用管理bad debts written off注销坏帐13Provisions and contingenciescontingency或有事项provision准备（金额不确定的负债）contingent liability或有负债contingent asset或有资产14Control accountscontrol account控制账户discount allowed销货折扣discount received购货折扣return inward销货退回return outward购货退还15Bank reconciliationsbank statement银行对帐单bank reconciliation银行往来对帐16Correction of errorssuspense account待处理账户，暂记帐户compensating error抵销性错误error of transposition 移位错误18Incomplete recordsincomplete records不完善记录margin边际insurance claim保险索赔bank overdraft银行透支19Partnershipssole trader独资经营additional capital追加资本partnership 合伙partnership agreement合伙契约profit-sharing ratio利润分配比率withdrawals account提款账户appropriation account利润分配账户20Introduction to accompany accountingstatutory reserves法定准备金capital reserves 资本准备（公积）revenue reserves 收入准备ordinary shares 普通股preference shares优先股redeemable可赎回的share capital 股本share premium 股票溢价loan stock债券authorised capital法定资本issued capital已发行资本called-up capital 已催缴资本paid-up capital实缴资本retained earnings留存收益21Preparation of financial statements for companiesworking capital营运资本royalties使用费22Events after the reporting periodevents after the reporting period资产负债表日后事项23Statements of cash flowscash on hand库存现金demand deposits活期存