ACCAF中英文单词对照表

1、第二章14.流动资产 current asset （10 11 12弟一早1 .资产 asset2 .负债 liability3 . 所有 者权益 equity=capital=net asset4 .收入 income=revenue=sales5 .费用 expense6 .厂房 plant7 .机器 machine8 .无形资产 intangible asset9 .非流动资产 Non current asset （6 78属于9）10 .库存现金 petty cash11 .银行存款cash12 .应收账款 trade receivable=A/R13 .存货 inventory13属

2、于14）15 .贷款 loan16 .应付账款 trade payables=A/P17 . 预收账款 advance from customers18 .流动负债 current liability （15 1617属于18）19 .实收资本 share capital20 .资本公积 share premium21 .留存收益 Retained earnings=R/ES22 .资产负债表 statement of financial position=SOFP23 .所有者权益变动表statement ofchanges in equity=SOCIE24 .现金流量表 statemen

3、t of cash flow25 .禾1J润表 statement of comprehensive income=SOCI1 . 复式记账 double-entrybookkeeping2 .借 Debit3 .贷 Credit4 . 预付账款 prepayment5 .利润 profit第四章1 .增值税 value added tax=sales tax2 .进项税额input tax3 .销项税额output tax4 .贸易折扣（商业折扣）trade discount5 .现金折扣 cash discount6 .不含税 exclusive7 .含税 inclusive8 .交易事项

4、 Transaction第五章1 .现金 petty cash=cash on hand2 .支票 cheque3 .自 动转账 standing order/direct debt4 .银行给你存款利息bank interest on deposit5 .银行收取利息手续费 bank charges6 .银行收取利息bank interest onoverdraft7 .空头支票 dishonored cheque8 .未结清的款项，别人给我的 uncleared lodgement9 .未承兑的汇票 unpresent cheque9.取走 withdraw11.公司业务错误 busine

5、ss error10 .别人给我支票 undrawn cheque12 .银行业务错误bank error13 .银行存款余额调节表 bankreconciliation14 .银行透支 overdraft15 .银行对账单 bank statement16 .现金账簿/银行存款日记账 cashbook17 .总账 control accounts =generalledger18 .明细账 individual ledger =personalledger=subsidiaryledger=memo account19 .应收账款总账 receivable control account =

6、receivable general ledger20 .应收账款明细账 receivable ledger=sales ledger21 .坏账 bad debt=irrecoverable debt23 . 一 般性坏账准备 general allowance24 .特殊性坏账准备 specific allowance25 .可疑的坏账 doubtful debt26 .资产减值损失expense-bad debtswritten off27 .坏账准备 allowance for A/R第六章1 存货 inventory2 先进先出 first in first out3 特殊计价法 s

7、pecific identification4 加权平均法 period average=weighted average5 移动加权平均法 continuous average=continuous weighted average22.毛利润 gross profit cost method=moving weighted averagemethod3 运输费 delivery and handling6 成本 historical cost4 安装费 installation7 可变现净值 net realizable value5 员工培训费 employee training8资产减

8、值损失-计提的存货跌价准备expense-inventory written-down9 永续 盘存制 perpetual inventorysystem6 资本化后续支出capitalexpenditure7 费用化后续支出revenueexpenditure10 实地 盘存制 periodic inventorysystem11 购货 purchase12 数量 quantity13 单价 unit cost14 毛禾1J润率 gross profit margin第七章1 买价 original purchase price2场地准备费 cost of site8 直线法 straigh

9、t line method9 累 计 折 旧 accumulated depreciation10 原值 original cost11 预计 净残值 estimated residual value12预计使用寿命useful life13 余额 递减法 reducing balance method14 账面价值 net book value=carryingpreparationvalue3.现时义务 present obligationliabilities8.任命错误 commission errors15固定资产处置 disposal of fixed asset16固定资产清理

10、disposal account17研究性支出 research cost18 开发性支出 development cost19不确定使用寿命 indefinite useful life20确定使用寿命finite useful life21 累 计摊销 accumulated amortization22 每年的折旧 depreciation for each year第八章1 或有事项 contingencies2 .或有负债 contingent4 .或有资产 contingent assets5 .肯定的 certain6 .可能的 probable7 .或许的 possible8

11、.遥远的，渺茫的 Remote9 .预计负债 provision第九章1 .试算平衡 trial Balance2 .交易发生 transaction occur3 .复式记账 Double entry4 .结账 Balance off5 .期末调整 Year End Adjustment6 .错误 Errors7 .遗漏 omission9 .原贝U性错误errors of principle10 .力口总错误casting errors11 .暂记账户suspense account第十章1 .预付账款prepayment2 .预提费用accruals3 .其他应收款 other rece

12、ivable4 .递延收入Deferred income5 .至U期expire6 .欠款arrear7 .租客Tenant8 .贝才务报表financial statements9 .资产负债表 The Statement of Financial Position10 .禾1J润表The statement of11 .所有者权益变动表 The statement of change in equity第十一章1 .现金流量表 The statement of cash flow2 .经营活动operating activities3 .投资活动investing activities4 .筹资活动financing activities5 .直接法The direct method6 .间接法indirect method7 .付出利息Interest paid8 .付出所得税 Income t