独资企业 Sole trader
银行透支 Bank overdraft
购货退回 Return outwards
销货退回 Return inwards
毛利 Gross profit
租金与地方税 Rent and rates
收到的折扣 Discount received
给与的折扣 Discount allowed
要求权 Claim
提款 Drawings
合伙企业 Partnership
合伙人 Partner
合伙协议 Partnership agreement
资本利息 Interest on capital
剩余利润 Residual profit
分配 Appropriation
盈亏分配帐户 Profit and loss appropriation
结转下期余额 Balance carried down
上期结转余额 Balance Brought down
合伙人贷款 Partner’s loan
合作企业 Joint venture
合作企业备查帐户 Memorandum joint venture
杂费 Sundry expenses
佣金 Commission
运出运费 Carriage outwards
运入运费 Carriage inwards
联合银行存款帐户 Joint bank account
商誉 Goodwill
重估价法 Revaluation method
合并 Amalgamation
合并前 Pre-Amalgamation
合并后 Post-Amalgamation
通过支付年金清偿 Discharge by payment of annuity
年金暂记帐户 Annuity suspense account
保险金 Premiums
退保价值 Surrender value
人寿保险政策帐户 Life assurance policies account
贸易表 Trading account
终止 Cessation
变卖资产帐户 Realization account
合伙企业的`解体 Dissolution of partnership
最后约定的资本 Last agreed capital
逐步解体 Piecemeal dissolution
变卖资产费用准备 Provision for realization expense
变卖资产损失 Loss on realization
股票帐户 Shares account
英国境内公司 UK resident company
非免税收入 Un-franked receipts
公司所得税费用 CT charge
代扣所得税的交纳 Payment under deduction of IT
磨损 Wear and tear
拥有法定所有权的土地 Freehold land
过时 Obsolescence
开采或消耗 Extraction of consumption over time
直线法 Straight line method
余额递减法 Reducing balance method
年数总和法 Sum of the digits method
累计折旧 Accumulated depreciations
经济使用年限 Useful economic lives
每股净收益 Earnings per share
例外项目 Exceptional items
非常项目 Extraordinary items
前期调整 Prior year adjustment
不能抵销的预交公司税 Irrevocable advanced corporation tax
未抵销的损失 Unrelieved losses
净值基础 Net basis
零值基础 Nil basis
消耗品 Consumable stores
成本与可实现净值孰低 The lower of cost and net realizable value
平均成本 Average cost
先进先出 First in first out
后进先出 Last in first out
标准成本 Standard cost
重置成本 Replacement cost
资产负债表日后日期 Event after balance sheet date
董事会 The board of directors
调整事项 Adjusting event
非调整事项 Non-adjusting event
或有事项 Contingencies
或有收益 Contingent gain
或有损失 Contingent loss
资本承诺 Capital commitments
现金流量表 Cash flow statement
信用交易 Credit transaction
现实购买力会计 Current purchasing power accounting (CPP)
现实成本会计 Current cost accounting(CCA)
零售物价指数 Retail price index
持有收益 Holding gains
业绩评估 Assessment of performance
货币性项目的衡量 Measurement of monetary items
货币性资产 Monetary assets
货币性负债 Monetary liabilities
征求意见稿 Exposure draft
货币性营运资本调整 Monetary working capital adjustment
举债比率调整 Gearing adjustment
净营业资产 Net operating assets
发行和赎回债券 Issue and redemption debentures
债券 Bonds
契约 Deed
无担保债券 Naked-debentures(unsecured)
拥有法定所有权的 Freehold
偿债基金 Sinking fund
债券赎回偿债基金 Debenture redemption sinking fund account
偿债基金投资帐户 Sinking fund investment account
可转换债券 Convertible debentures
资本化发行 Capitalization issue
股权发行 Bonus issue
含权价 Cum-rights prices
除权价 Ex-rights prices
可分配公积 Distributable of reserves
以公积支付股利 Paying a dividend out of reserve
已付清红利股 Paid-up bonus shares
重估公积 Revaluation reserve
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