ACCAF优选中英文单词对照表

1、14. 流动资产currentasset（10111213.存货inventoryincome=SOCI.资产asset2. 负债liability.所有者权益equity=capital=netasset4. 收入income=revenue=sales费用expense5. 厂房plant机器machine6. 无形资产intangibleasset非流动资产Noncurrentasset（678属于9）.库存现金pettycashI .银行存款cash应收账款tradereceivable=A/R13属于14）15.贷款loan16.应付账款tradepayables=A/P17.预收账

2、款advancefromcustomers18.流动负债currentliability（151617属于18）19.实收资本sharecapital20.资本公积sharepremium21 .留存收益Retainedearnings=R/ES.资产负债表statementoffinancialposition=SOFP22 .所有者权益变动表statementofchangesinequity=SOCIE24. 现金流量表statementofcashflow25.禾V润表statementofcomprehensive第二章.复式记账double-entrybookkeeping借Deb

3、it2. 贷Credit预付账款prepayment3. 利润profit第四章1 .增值税valueaddedtax=salestax.进项税额inputtax2 .销项税额outputtax9.取走withdraw第五章1. 现金pettycash=cashonhand支票cheque2. 自动转账standingorder/directdebt银行给你存款利息bankinterestondeposit3. 银行收取利息手续费bankcharges4. 银行收取利息bankinterestonoverdraft4. 贸易折扣（商业折扣）tradediscount空头支票dishonored

4、cheque5. 现金折扣cashdiscount8.未结清的款项，别人给我的unclearedlodgement6. 不含税exclusive9.未承兑的汇票unpresentcheque7. 含税inclusive、10.别人给我支票undrawncheque8. 交易事项Transaction11. 公司业务错误businesserror毛利润grossprofit12. 银行业务错误bankerror银行存款余额调节表bankreconciliation银行透支overdraft13. 银行对账单bankstatement现金账簿/银行存款日记账cashbook总账controlacc

5、ounts=generalledger明细账individualledger=personalledger=subsidiaryledger=memoaccount14. 应收账款总账receivablecontrolaccount=receivablegeneralledger应收账款明细账receivableledger=salesledger22. 一般性坏账准备generalallowance特殊性坏账准备specificallowance23. 可疑的坏账doubtfuldebt资产减值损失expense-baddebtswrittenoff坏账准备allowanceforA/R第六

6、章1 存货inventory先进先出firstinfirstout2 特殊计价法specificidentification加权平均法periodaverage=weightedaverage3 移动加权平均法continuous15. 坏账baddebt=irrecoverabledebtaverage=continuousweightedaveragecostmethod=movingweightedaveragemethod成本historicalcost4 可变现净值netrealizablevalue8资产减值损失-计提的存货跌价准备expense-inventorywritten-

7、down9 永续盘存制perpetualinventorysystem10 实地盘存制periodicinventorysystem11 购货purchase数量quantity12 单价unitcost毛禾V润率grossprofitmargin第七章2场地准备费costofsitepreparation运输费deliveryandhandling3 安装费installation员工培训费employeetraining4 资本化后续支出capitalexpenditure5 费用化后续支出revenueexpenditure6 直线法straightlinemethod累计折旧accum

8、ulateddepreciation7 原值originalcost预计净残值estimatedresidualvalue12预计使用寿命usefullife1买价originalpurchaseprice13余额递减法reducingbalancemethod或有负债contingent14账面价值netbookvalue=carryingvalue15固定资产处置disposaloffixedasset16固定资产清理disposalaccount17研究性支出researchcost18开发性支出developmentcost19不确定使用寿命indefiniteusefullife20

9、确定使用寿命finiteusefullife21 累计摊销accumulatedamortization每年的折旧depreciationforeachliabilities现时义务presentobligation2. 或有资产contingentassets肯定的certain3. 可能的probable或许的possible4. 遥远的，渺茫的Remote预计负债provision第九章1. 试算平衡trialBalance交易发生transactionoccur2. 复式记账Doubleentryyear第八章结账Balanceoff3. 期末调整YearEndAdjustment1或

10、有事项contingencies错误Errors4. 遗漏omission利润表Thestatementof5. 任命错误commissionerrors原贝/性错误errorsofprinciple6. 力口总错误castingerrors暂记账户suspenseaccount第十章1. 预付账款prepayment预提费用accruals2. 其他应收款otherreceivable递延收入Deferredincome3. 至U期expire欠款arrear4. 租客Tenant财务报表financialstatements5. 资产负债表TheStatementofcomprehensiveincome5. 所有者权益变动表Thestatementofchangeinequity第十一章1. 现金流量表Thestatementofcashflow经营活动operatingactivities2. 投资活动investingactivities筹资活动financingactivities3. 直接法Thedirectmethod间接法indirectmethod4. 付出利息Interestpaid付出所得税Incometaxpaid