1、独资企业 Sole trader 收购公司 Purchasing company银行透支 Bank overdraft 开帐分录 Opening entry购货退回 Return outwards 接管 Take over销货退回 Return inwards 企业收购帐户 Business purchase account毛利 Gross profit 卖主帐户 Vendor account租金与地方税 Rent and rates 留存收益 Retained earnings收到的折扣 Discount received 普通股股本 Ordinary share capital给与的折扣
2、Discount allowed 优先股股本 Preference share capital要求权 Claim 债券 Debentures提款 Drawings 损益表 Profit and loss account合伙企业 Partnership 股东年会 General meeting合伙人 Partner 真实/公允 True and fair合伙协议 Partnership agreement 推销成本 Distribution cost资本利息 Interest on capital 投资注销额 Amount written-off investment剩余利润 Residual
3、profit 自建工程资本化 Own work capitalized分配 Appropriation 集团内股票收入 Income from shares in group under takings盈亏分配帐户 Profit and loss appropriation 其他股票收入 Income from shares in other participating interests结转下期余额 Balance carried down 自有股 Own shares上期结转余额 Balance Brought down 负债准备 Provisions for liabilities合伙人
4、贷款 Partners loan 养老金 Pensions合作企业 Joint venture 资本赎回公积 Capital redemption reserve合作企业备查帐户 Memorandum joint venture 按公司章程保留的公积 Reserve provided for by the articles of association杂费 Sundry expenses 公司所得税 Corporation tas (CT)佣金 Commission 财政年度 Financial year运出运费 Carriage outwards 预交公司所得税 Advanced corpo
5、ration tax(ACT)运入运费 Carriage inwards 主体公司所得税 Mainstream corporation tax(MCT)联合银行存款帐户 Joint bank account 所得税率适用年度 CT year商誉 Goodwill 税金抵免 Tax credit重估价法 Revaluation method 税收机构 Inland revenue合并 Amalgamation 应纳税利润 Taxable profit合并前 Pre-Amalgamation 公司所得税准备 Provision fo CT合并后 Post-Amalgamation 应抵预交公司所得
6、税 ACT recoverable通过支付年金清偿 Discharge by payment of annuity 应付公司所得税 ACT payable年金暂记帐户 Annuity suspense account 预算报告 Budget speech保险金 Premiums 资本收益 Capital gain退保价值 Surrender value 小公司税率 Small companies rate人寿保险政策帐户 Life assurance policies account 边际利率 Marginal rate贸易表 Trading account 完全税率 Full rate终止
7、Cessation 免税投资收益 Franked investment income变卖资产帐户 Realization account 资本减免 Capital allowances合伙企业的解体 Dissolution of partnership 剩余预交公司所得税 Surplus ACT最后约定的资本 Last agreed capital 寄售业务 Consignment trading逐步解体 Piecemeal dissolution 汇票 Bills of exchange变卖资产费用准备 Provision for realization expense 分支机构 Branc
8、h变卖资产损失 Loss on realization 代理商 Agent股票帐户 Shares account 交易商 Trader英国境内公司 UK resident company 受托人 Consignee非免税收入 Un-franked receipts 委托人,寄售人 Consigner公司所得税费用 CT charge 保障, 赔偿 Indemnity代扣所得税的交纳 Payment under deduction of IT 销售帐单 Account sales磨损 Wear and tear 寄售利润 Profit on consignment拥有法定所有权的土地Freeho
9、ld land 进口税 Import duties过时 Obsolescence 运费 Delivery to customers开采或消耗 Extraction of consumption over time途中保险费 Carriage insurance on goods delivered to Customers直线法 Straight line method 佣金 Commission余额递减法 Reducing balance method 汇付 Remittance年数总和法 Sum of the digits method 未售存货 Unsold stock累计折旧 Accu
10、mulated depreciations 应收票据 Bills receivable经济使用年限 Useful economic lives 保险收入 Insurance proceeds每股净收益 Earnings per share 面值 Face value例外项目 Exceptional items 贴现费用 Discount charges非常项目 Extraordinary items 财务费用 Financing cost前期调整 Prior year adjustment 应付票据 Bills payable不能抵销的预交公司税Irrevocable advanced cor
11、poration tax支出 Expenditure未抵销的损失 Unrelieved losses 即期汇票 Sight drafts净值基础 Net basis 监管 Custody零值基础 Nil basis 主损益帐户 Main profit and loss account消耗品 Consumable stores 部门化 Departmentalization成本与可实现净值孰低The lower of cost and net realizable value分摊 Apportionment平均成本 Average cost 共同性费用 Common expense先进先出 Fi
12、rst in first out 包装纸 Wrapping paper后进先出 Last in first out 评价 Assess标准成本 Standard cost 独立实体 Independent entity重置成本 Replacement cost 投资报酬率 Return on investment资产负债表日后日期Event after balance sheet date 减除佣金后利润 Post-commission profit董事会 The board of directors 赊销收入 Credit sales调整事项 Adjusting event 修理费用 Rep
13、air charges非调整事项 Non-adjusting event 一般费用 General expense或有事项 Contingencies 分支销售机构 Selling agency branch或有收益 Contingent gain 正常存货损失 Normal stock losses或有损失 Contingent loss 交易帐户 Trading account资本承诺 Capital commitments 非常存货损失 Abnormal stock losses现金流量表 Cash flow statement 本地购货 Local purchase信用交易 Credi
14、t transaction 退货 Returned goods现实购买力会计 Current purchasing power accounting (CPP)独立分支机构 Independent branch现实成本会计 Current cost accounting(CCA) 往来帐户 Current account零售物价指数 Retail price index 复式簿记帐户 Double-entry accounts持有收益 Holding gains 时间差异 Time lag differences业绩评估 Assessment of performance 分支机构间转移 In
15、ter-branch transfer货币性项目的衡量 Measurement of monetary items 结算 Settlement货币性资产 Monetary assets 分支机构间往来帐户 Interbranch current account货币性负债 Monetary liabilities 分支机构存货调整帐户 Branch stock adjustment account征求意见稿 Exposure draft 未实现利润准备 Provision for unrealized profit货币性营运资本调整Monetary working capital adjustm
16、ent实现原则 Realization举债比率调整 Gearing adjustment 货币折算 Currency translation净营业资产 Net operating assets 货币兑换 Currency conversion发行和赎回债券 Issue and redemption debentures当地货币 Local currency债券 Bonds 汇率 Exchange rate契约 Deed 即期汇率 Spot rate无担保债券 Naked-debentures(unsecured) 远期合同 Forward contract拥有法定所有权的 Freehold 贴
17、水 Discount偿债基金 Sinking fund 升水 Premium债券赎回偿债基金 Debenture redemption sinking fund account货币性项目 Monetary items偿债基金投资帐户 Sinking fund investment account 风险 Risk可转换债券 Convertible debentures 不确定性 Uncertainty资本化发行 Capitalization issue 套期保值 Hedging股权发行 Bonus issue 长期货币性资产 Long-term monetary assets含权价 Cum-ri
18、ghts prices 长期货币性要求权 Long-term monetary claims除权价 Ex-rights prices 汇兑收益/损失 Exchange rate gain/loss可分配公积 Distributable of reserves 时态法 Temporal method以公积支付股利 Paying a dividend out of reserve 历史汇率法 Historic method已付清红利股 Paid-up bonus shares 期末汇率法 Closing rate method重估公积 Revaluation reserve 场地费用 Site e
19、xpenses减资 Capital reductions 管理费用 Administrative expenses资本重组 Capital reorganizations 装置和设备 Furniture and fittings过剩资本 Excess capital 房屋 Premises资本重建 Capital reconstruction 预付费用 Payment in advance权益汇总帐户 Sundry members account 建造合同 Construction contract实现帐户 Realization account 工程保留款 Retention购买者帐户 Pu
20、rchasers account 分期付款 Progress payment自愿清算 Voluntary liquidation 交易帐户 Trading account特别决议 Special resolution 合同收入 Contract fee方案计划 Scheme 合同亏损 Loss on contract清偿偿还 Discharge 完工百分比 Percentage of completion卖方帐户 Vendor account 完成合同 Completed contract创立合并 Amalgamation 预期利润 Expected profit高估 Over-valuati
21、on 承建商 Contractor低估 Under-valuation 矫正 Rectification集团报表 Group accounts 已鉴定完工价值 Value of work certified纵向联合 Vertical integration 总部费用 Head office costs横向联合 Horizontal integration 合同成本 Contract costs不同行业联合 Diversification 销售收入 Turnover控股公司 Holding company 合同损失准备 Provision for loss on contract重大影响 Dom
22、inant influence 预收款 Payment on account直接控制集团 Direct group 可预见损失 Foreseeable loss垂直控制集团 Vertical group 已付款超过收入(部分) Excess progress payment混合控制集团 Mixed group 股票/证券 Stock ,security盈余公积 Revenue reserve 债券 Debenture合并公积 Consolidation reserve 法定权利 Legal rights少数股权 Minority interests 报价 Quote合并商誉 Goodwill
23、on consolidation 证券交易所 Stock exchange合并资本公积 Capital reserve on consolidation 上市投资 Listed investment少数股东 Minority share holders 偿还 Repayment股本溢价 Share premium 累积股息 Cum div cd部分收购 Partial acquisition 累积利息 Cum-int ci在途支票 Cheque in the post 股息除外 Ex-div xd收买前后 Pre( post)-acquisition 利息除外 Ex-int xi调整帐户 Ad
24、justment accounts 面值 Nominal value对子公司投资 Investment in subsidiary 市价 Market value普通公积 General reserve 应计股利 Accrued dividend参与股权 Participating interest 应计利息 Accrued interest集团内部交易 Intra-group trading 证券交易所官方清单 Stock exchange official list公司间销售 Inter-company sales 二级市场 Secondary market溢价 Premium 未上市证券
25、市场 Unlisted securities market折价 Discount 让与, 出售 disposal债券利息 Debenture interest 加权平均 Weighted分次购买 Piecemeal acquisition 结帐 Close off关联公司 Associated company 已分派股份 Allocated shares多数股权 Majority holding 国库券 Treasury stock累计控股 Cumulative holding 认股权发行 Rights issue孙公司 Sub-subsidiary 赊销 Credit sale子集团,附属集
26、团 Sub-group 租购 Hire purchase多公司结构 Multi-company structures 信用协议 Credit agreement伙伴子公司 Fellow subsidiaries 会计处理 Accounting treatment有效股权 Effective shareholdings 经营性租赁 Operating lease控制股权 Controlling interest 融资租赁 Finance lease资本报酬率 Return on capital employed 出租人/承租人 Lesser /lessee产权收益率 Returen on equ
27、ity 一期(二期) 租赁 Primary(secondary)period息税前净利 Net Profit before interest and tax 不可撤销的付款 No-cancelable payment应收帐款帐龄表 Aging schedule of debtors 名义租金 Peppercorn rent资金来源及运用表 Source and application of funds statement报酬 Reward通货膨胀 Inflation 现值 Present value通货紧缩 Deflation 最低租赁付款额 Minimum lease payment损耗 D
28、eplete 定金 Deposit每股收益 Earnings per share 公允价值 Fair value股利保证倍数 Dividend cover 财务费用 Finance charge股利分配率 Dividend payout ratio 实际利率 Effective rate of finance charge股利收益率 Dividend yield ratio 平均未付资本余额 Average balance of capital outstanding净收益率 Earnings yield 资本偿还 Capital repayment市盈率 Price/ earnings ra
29、tio 精确法 Actuarial method公司估价 The valuation of components 递延收益 Deferred income联营公司 Associated companies 分期支付 Installment共同比财务报表 Common-size financial statements未实现利润准备 Provision for unrealized profit物质资源 Physical resources 应收租购款帐户 Hire purchase debtors account会计原则 Accounting principles 重新获得帐户 Repossessions account会计方法 Accounting methods 金融公司 Finance house权责发生制 Accrual accounting 制造商 Manufacturer重置成本 Replacement cost 交易商 Dealer一般会计原则 Generally accepted accounting principles(GAAP)总盈余 Gross earnings剩余现金 Cash surplus 政府补助 Government grant净值减免 Writing down allowance 租赁期 Lease term
