ACCAF3中英文单词对照表

1、第一章1资产 asset2负债 liability3所有者权益 equity=capital=net asset4收入 income=revenue=sales5费用 expense6厂房 plant7机器 machine8无形资产 intangible asset9非流动资产 Non current asse（t 6 7 8 属于 9） 23所有者权益变动表 statement of changes in equity=SOCIE24现金流量表 statement of cash flow25 利 润 表 statement of comprehensive income=SOCI第二章1复

2、式记账 double-entry bookkeeping2. 借 Debit3. 贷 Credit10库存现金 petty cash11银行存款 cash4. 预付账款 prepayment5. 利润 profit12应收账款 trade receivable=A/R13存货 inventory14流动资产 current asset（10 11 12 13属于 14）15贷款 loan16应付账款 trade payables=A/P17预收账款 advance from customers18流动负债 current liability（15 16 17属于 18）19实收资本 share

3、 capital20资本公积 share premium21留存收益 Retained earnings=R/ES22 资 产 负 债 表 statement of financial第四章1增值税 value added tax=sales tax2进项税额input tax3销项税额output tax4贸易折扣（商业折扣）trade discount5现金折扣 cash discount6. 不含税 exclusive7. 含税 inclusive8. 交易事项 Transaction9. 取走 withdrawAtV第五章position=SOFP1.现金 petty cash=cas

4、h on hand 编辑版 word2.支票 cheque24. 特殊性坏账准备 specific allowance23. 一般性坏账准备 general allowance第七章3. 自动转账 standing order/direct debt4. 银行给你存款利息 bank interest on deposit5. 银行收取利息手续费bank charges6. 银行收取利息 bank interest on overdraft7. 空头支票dishonored cheque8. 未结清的款项， 别人给我的 uncleared lodgement9.未承兑的汇票unpresent c

5、heque10.别人给我支票undrawn cheque11.公司业务错误business error12.银行业务错误bank error13.银行存款余额调节表 bank reconciliation14.银行透支 overdraft15. 银行对账单 bank statement16. 现金账簿 / 银行存款日记账 cash book17. 总账 control accounts =general ledger18. 明 细 账 individual ledger =personal ledger=subsidiary ledger=memo account19. 应 收 账 款 总 账

6、 receivable control account =receivable general ledger20. 应收账款明细账 receivable ledger=sales ledger21. 坏账 bad debt=irrecoverable debt22. 毛利润 gross profit25. 可疑的坏账 doubtful debt25.资产减值损失 expense-bad debts written off26. 坏账准备 allowance for A/R第六章1 存货 inventory2 先进先出 first in first out3 特殊计价法 specific ide

7、ntification4 加权平均法 period average=weighted average5 移 动 加 权 平 均 法 continuous average=continuous weighted average cost method=moving weighted average method6 成本 historical cost7 可变现净值 net realizable value8 资产减值 损失-计提的 存货跌价准备 expense-inventory written-down9 永续盘存制 perpetual inventory system10 实地盘存制 per

8、iodic inventory system11 购货 purchase12 数量 quantity13 单价 unit cost14 毛利润率 gross profit margin1 买价 original purchase price2 场地准备费 cost of site preparation3 运输费 delivery and handling4 安装费 installation5 员工培训费 employee training6 资本化后续支出 capital expenditure7 费用化后续支出 revenue expenditure8 直线法 straight line

9、method9 累计折旧 accumulated depreciation10 原值 original cost11 预计净残值 estimated residual value12 预计使用寿命 useful life13 余额递减法 reducing balance method14 账面价值 net book value=carrying value15 固定资产处置 disposal of fixed asset16 固定资产清理 disposal account17 研究性支出 research cost18 开发性支出 development cost19 不确定使用寿命 inde

10、finite useful life20 确定使用寿命 finite useful life21累计摊销 accumulated amortization22 每年的折旧 depreciation for each year第十章1.预付账款prepayment编辑版 word第八章1 或有事项contingencies2.或有负债contingent liabilities3.现时义务present obligation4.或有资产contingent assets5.肯定的certain6.可能的probable7.或许的possible8.遥远的，渺茫的 Remote9.预计负债prov

11、ision第九章1.试算平衡trial Balance2.交易发生transaction occur3.复式记账Double entry4.结账Balance off5.期末调整Year End Adjustment6.错误Errors7.遗漏omission8.任命错误commission errors9.原则性错误errors of principle10.加总错误casting errors11.暂记账户suspense account2.预提费用accruals1.资产负债表日后事项 Events after the reporting3.其他应收款other receivable p

12、eriod4.递延收入Deferred income2.调整事项adjusting event5.到期expire3.非调整事项Non-adjusting event6.欠款arrear第十三章7.租客Tenant1.会计政策Accounting policy8.财务报表financial statements2.会计估计Accounting Estimate9.资产负债表The Statement of Financial Position10.利润表The statement of comprehensive（此文档部分内容来源于网络，如有侵权请告知The statement of comprehensive删除，文档可自行编辑修改内容，供参考，感谢income您的配合和支持）11.所有者权益变动表 The statement of change inequityAA" I第十一章1.现金流量表The statement of cash fl