ACCAF3中英文单词对照表

1、.资产第一章8.交易事项 Transactionasset9.取走 withdraw12负债 liability第五章3所有者权益 equity=capital=net asset1.现金 petty cash=cash on hand4收入 income=revenue=sales2.支票 cheque5费用 expense3.自动转账 standing order/direct debt6厂房 plant4.银行给你存款利息 bank interest on deposit7机器 machine5.银行收取利息手续费bank charges8无形资产 intangible asset6.银

2、行收取利息 bank interest on overdraft9非流动资产 Non current asset（ 6 7 8 属于 9）7.空头支票dishonored cheque10库存现金 petty cash8.未结清的款项，别人给我的uncleared11银行存款 cashlodgement12应收账款 trade receivable=A/R9.未承兑的汇票unpresent cheque13存货 inventory10.别人给我支票 undrawn cheque14流动资产 current asset （10 11 12 13 属于11.公司业务错误 business erro

3、r14）12.银行业务错误 bank error15贷款 loan13.银行存款余额调节表bank reconciliation16应付账款 trade payables=A/P14.银行透支overdraft17预收账款 advance from customers15.银行对账单 bank statement18流动负债 current liability （15 16 17 属于 18）16.现金账簿 /银行存款日记账cash book19实收资本 share capital17.总账 control accounts =general ledger20资本公积 share premiu

4、m18.明细账individual ledger=personal21留存收益 Retained earnings=R/ESledger=subsidiary ledger=memo account22 资 产 负 债 表 statementoffinancial19. 应收 账款 总 账 receivablecontrol accountposition=SOFP=receivable general ledger23所有者权益变动表 statementofchanges in20. 应 收 账 款 明 细 账 receivableledger=salesequity=SOCIEledger

5、24现金流量表 statement of cash flow21.坏账 bad debt=irrecoverable debt25 利 润 表 statement ofcomprehensive22.毛利润 gross profitincome=SOCI23.一般性坏账准备 general allowance24.特殊性坏账准备 specific allowance第二章25.可疑的坏账 doubtfuldebt1复式记账 double-entry bookkeeping2. 借 Debit25.资产减值损失 expense-bad debts written off3. 贷 Credit26

6、.坏账准备 allowance for A/R4. 预付账款 prepayment5.利润 profit第六章1 存货 inventory第四章2先进先出 first in first out1增值税 value added tax=sales tax3特殊计价法 specific identification2进项税额input tax4 加权平均法 period average=weighted average3销项税额output tax5移 动 加权平均 法continuous4贸易折扣（商业折扣） trade discountaverage=continuousweightedave

7、rage cost5现金折扣 cash discountmethod=moving weighted average method6.不含税 exclusive6成本 historical cost7.含税 inclusive7可变现净值 net realizable value.8资产减值损失-计提的存货跌价准备2.交易发生transaction occurexpense-inventory written-down3.复式记账Double entry9永续盘存制 perpetual inventory system4.结账Balance off10实地盘存制 periodic invent

8、ory system5.期末调整Year End Adjustment11购货 purchase6.错误Errors12数量 quantity7.遗漏omission13单价 unit cost8.任命错误commission errors14毛利润率 gross profit margin9.原则性错误errors of principle10.加总错误casting errors第七章11.暂记账户suspense account1买价 original purchase price2场地准备费 cost of site preparation第十章3运输费 delivery and ha

9、ndling1.预付账款prepayment4安装费 installation2.预提费用accruals5员工培训费 employee training3.其他应收款other receivable6 资本化后续支出capital expenditure4.递延收入Deferred income7费用化后续支出 revenue expenditure5.到期expire8直线法 straight line method6.欠款arrear9累计折旧 accumulated depreciation7.租客Tenant10原值 original cost8.财务报表financial stat

10、ements11预计净残值 estimated residual value9.资产负债表The Statement of Financial12预计使用寿命 useful lifePosition13余额递减法 reducing balance method10.利润表The statement of comprehensive14账面价值 net book value=carrying valueincome15固定资产处置 disposal of fixed asset11.所有者权益变动表 The statement of change in16固定资产清理 disposal acco

11、untequity17研究性支出 research cost18开发性支出 development cost第十一章19不确定使用寿命 indefinite useful life1.现金流量表The statement of cash flow20确定使用寿命 finite useful life2.经营活动operating activities21 累计摊销 accumulated amortization3.投资活动investing activities22每年的折旧 depreciation for each year4.筹资活动financing activities5.直接法The direct method第八章6.间接法indirect method1 或有事项contingencies7.付出利息Interest paid2.或有负债contingent liabilities8.付出所得税Income tax paid3.现时义务present obligation9.付出红利Dividends paid4.或有资产contingent assets5.肯定的certain第十二章6.可能的probable1.资产负债表日后事项 Events after