2014ACCA詞匯考前輔導
獨資企業(yè)
Sole trader
收購公司
Purchasing company
銀行透支
Bank overdraft
開帳分錄
Opening entry
購貨退回
Return outwards
接管
Take over
銷貨退回
Return inwards
企業(yè)收購帳戶
Business purchase account
毛利
Gross profit
賣主帳戶
Vendor account
租金與地方稅
Rent and rates
留存收益
Retained earnings
收到的折扣
Discount received
普通股股本
Ordinary share capital
給與的折扣
Discount allowed
優(yōu)先股股本
Preference share capital
要求權
Claim
債券
Debentures
提款
Drawings
損益表
Profit and loss account
合伙企業(yè)
Partnership
股東年會
General meeting
合伙人
Partner
真實/公允
True and fair
合伙協議
Partnership agreement
推銷成本
Distribution cost
資本利息
Interest on capital
投資注銷額
Amount written-off investment
剩余利潤
Residual profit
自建工程資本化
Own work capitalized
分配
Appropriation
集團內股票收入
Income from shares in group under takings
盈虧分配帳戶
Profit and loss appropriation
其他股票收入
Income from shares in other participating interests
結轉下期余額
Balance carried down
自有股
Own shares
上期結轉余額
Balance Brought down
負債準備
Provisions for liabilities
合伙人貸款
Partner’s loan
養(yǎng)老金
Pensions
合作企業(yè)
Joint venture
資本贖回公積
Capital redemption reserve
合作企業(yè)備查帳戶
Memorandum joint venture
按公司章程保留的公積
Reserve provided for by the articles of association
雜費
Sundry expenses
公司所得稅
Corporation tas (CT)
傭金
Commission
財政年度
Financial year
運出運費
Carriage outwards
預交公司所得稅
Advanced corporation tax(ACT)
運入運費
Carriage inwards
主體公司所得稅
Mainstream corporation tax(MCT)
聯合銀行存款帳戶
Joint bank account
所得稅率適用年度
CT year
商譽
Goodwill
稅金抵免
Tax credit
重估價法
R*uation method
稅收機構
Inland revenue
合并
Amalgamation
應納稅利潤
Taxable profit
合并前
Pre-Amalgamation
公司所得稅準備
Provision fo CT
合并后
Post-Amalgamation
應抵預交公司所得稅
ACT recoverable
通過支付年金清償
Discharge by payment of annuity
應付公司所得稅
ACT payable
年金暫記帳戶
Annuity suspense account
預算報告
Budget speech
保險金
Premiums
資本收益
Capital gain
退保價值
Surrender value
小公司稅率
Small companies rate