文档介绍：ACCA词汇
独资企业
Sole trader
收购公司
pany
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
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 profit
自建工程资本化
Own work capitalized
分配
Appropriation
集团内股票收入
e from shares in group under takings
盈亏分配帐户
Profit and loss appropriation
其他股票收入
e 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
合伙人贷款
Partner’s 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 corporation 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