ACCA F3 中英文单词对照表(3页).doc

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1、-ACCA F3 中英文单词对照表-第 3 页第一章1资产 asset 2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 asset（6 7 8属于9）10库存现金petty cash11银行存款cash12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

2、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 capital20资本公积share premium21留存收益Retained earnings=R/ES22资产负债表statement of financial position=SOFP23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 comprehensiv

3、e income=SOCI第二章1复式记账 double-entry bookkeeping2. 借 Debit3. 贷Credit4. 预付账款prepayment5. 利润profit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withdraw第五章1.现金 petty cash=cash on hand2.支票 che

4、que3.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 cheque10.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 r

5、econciliation14.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 receivable control account =receivable general ledger20.应收账款明细账receivable ledger=sales ledger21.坏账 bad

6、 debt=irrecoverable debt22.毛利润 gross profit23.一般性坏账准备 general allowance24.特殊性坏账准备 specific allowance 25.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 identification4 加权平均法 period average=weighted average5 移

7、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 periodic inventory system11 购货 purchase12 数量 quantity13 单价 unit

8、cost14 毛利润率 gross profit margin第七章1 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 method9 累计折旧 accumulated depreciation10 原值 original cost11 预

9、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 indefinite useful life20 确定使用寿命 finite useful life21累计摊销 accumul

10、ated amortization22 每年的折旧 depreciation for each year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 provision第九章1.试算平衡 trial Balance2.交易发生 transaction occur3.复式记账 Double entry4.结账 Bala

11、nce 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 account第十章1.预付账款 prepayment2.预提费用 accruals3.其他应收款 other receivable4.递延收入 Deferred income5.到期 expire6.欠款 arrear7.租客 Tenant8.财务报表 financial statements9.资产负

12、债表 The Statement of Financial Position10.利润表 The statement of comprehensive income11.所有者权益变动表The statement of change in equity第十一章1.现金流量表 The statement of cash flow2.经营活动 operating activities3.投资活动 investing activities4.筹资活动 financing activities5.直接法 The direct method6.间接法 indirect method7.付出利息 Interest paid8.付出所得税 Income tax paid9.付出红利 Dividends paid第十二章1.资产负债表日后事项 Events after the reporting period2.调整事项 adjusting event3.非调整事项 Non-adjusting event第十三章1.会计政策 Accounting policy2.会计估计 Accounting Estimate