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
| 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
| 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
| 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
| 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
| Branch
|
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
| Freehold 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
| Accumulated 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 corporation 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
| First 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
| Repair 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
| Credit 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
| Inter-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 adjustment
| 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-rights 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 expenses
|
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
| Purchaser’s 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-valuation
| 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
| Dominant 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 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
| Adjustment 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 equity
| 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
| Deplete
| 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 ratio
| 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
|
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