獨資企業
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
合夥企業
Partnership
股東年會
General meeting
合夥人
Partner
真實/公允
True and fair
合夥協議
Partnership agreement
推銷成本
Distribution cost
資本利息
Interest on capital
投資註銷額
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
合夥人貸款
Partner’s loan
養老金
Pensions
合作企業
Joint venture
資本贖回公積
Capital redemption reserve
合作企業備查帳戶
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
Revaluation method
稅收機構
Inland revenue
合並
Amalgamation
應納稅利潤
Taxable profit
合並前
Pre-Amalgamation
公司所得稅準備
Provision fo CT
合並後
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
人壽保險政策帳戶
Life assurance policies account
邊際利率
Marginal rate
貿易表
Trading account
完全稅率
Full rate
終止
Cessation
免稅投資收益
Franked investment income
變賣資產帳戶
Realization account
資本減免
Capital allowances
合夥企業的解體
Dissolution of partnership
剩余預交公司所得稅
Surplus ACT
最後約定的資本
Last agreed capital
寄售業務
Consignment trading
逐步解體
Piecemeal dissolution
匯票
Bills of exchange
變賣資產費用準備
Provision for realization expense
分支機構
Branch
變賣資產損失
Loss on realization
代理商
Agent
股票帳戶
Shares account
交易商
Trader
英國境內公司
UK resident company
受托人
Consignee
非免稅收入
Un-franked receipts
委托人,寄售人
Consigner
公司所得稅費用
CT charge
保障,賠償
Indemnity
代扣所得稅的交納
Payment under deduction of IT
銷售帳單
Account sales
磨損
Wear and tear
寄售利潤
Profit on consignment
擁有法定所有權的土地
Freehold land
進口稅
Import duties
過時
Obsolescence
運費
Delivery to customers
開采或消耗
Extraction of consumption over time
途中保險費
Carriage insurance on goods delivered to Customers
直線法
Straight line method
傭金
Commission
余額遞減法
Reducing balance method
匯付
Remittance
年數總和法
Sum of the digits method
未售存貨
Unsold stock
累計折舊
Accumulated depreciations
應收票據
Bills receivable
經濟使用年限
Useful economic lives
保險收入
Insurance proceeds
每股凈收益
Earnings per share
面值
Face value
例外項目
Exceptional items
貼現費用
Discount charges
非常項目
Extraordinary items
財務費用
Financing cost
前期調整
Prior year adjustment
應付票據
Bills payable
不能抵銷的預交公司稅
Irrevocable advanced corporation tax
支出
Expenditure
未抵銷的損失
Unrelieved losses
即期匯票
Sight drafts
凈值基礎
Net basis
監管
Custody
零值基礎
Nil basis
主損益帳戶
Main profit and loss account
消耗品
Consumable stores
部門化
Departmentalization
成本與可實現凈值孰低
The lower of cost and net realizable value
分攤
Apportionment
平均成本
Average cost
***同性費用
Common expense
先進先出
First in first out
包裝紙
Wrapping paper
後進先出
Last in first out
評價
Assess
標準成本
Standard cost
獨立實體
Independent entity
重置成本
Replacement cost
投資報酬率
Return on investment
資產負債表日後日期
Event after balance sheet date
減除傭金後利潤
Post-commission profit
董事會
The board of directors
賒銷收入
Credit sales
調整事項
Adjusting event
修理費用
Repair charges
非調整事項
Non-adjusting event
壹般費用
General expense
或有事項
Contingencies
分支銷售機構
Selling agency branch
或有收益
Contingent gain
正常存貨損失
Normal stock losses
或有損失
Contingent loss
交易帳戶
Trading account
資本承諾
Capital commitments
非常存貨損失
Abnormal stock losses
現金流量表
Cash flow statement
本地購貨
Local purchase
信用交易
Credit transaction
退貨
Returned goods
現實購買力會計
Current purchasing power accounting (CPP)
獨立分支機構
Independent branch
現實成本會計
Current cost accounting(CCA)
往來帳戶
Current account
零售物價指數
Retail price index
復式簿記帳戶
Double-entry accounts
持有收益
Holding gains
時間差異
Time lag differences
業績評估
Assessment of performance
分支機構間轉移
Inter-branch transfer
貨幣性項目的衡量
Measurement of monetary items
結算
Settlement
貨幣性資產
Monetary assets
分支機構間往來帳戶
Interbranch current account
貨幣性負債
Monetary liabilities
分支機構存貨調整帳戶
Branch stock adjustment account
征求意見稿
Exposure draft
未實現利潤準備
Provision for unrealized profit
貨幣性營運資本調整
Monetary working capital adjustment
實現原則
Realization
舉債比率調整
Gearing adjustment
貨幣折算
Currency translation
凈營業資產
Net operating assets
貨幣兌換
Currency conversion
發行和贖回債券
Issue and redemption debentures
當地貨幣
Local currency
債券
Bonds
匯率
Exchange rate
契約
Deed
即期匯率
Spot rate
無擔保債券
Naked-debentures(unsecured)
遠期合同
Forward contract
擁有法定所有權的
Freehold
貼水
Discount
償債基金
Sinking fund
升水
Premium
債券贖回償債基金
Debenture redemption sinking fund account
貨幣性項目
Monetary items
償債基金投資帳戶
Sinking fund investment account
風險
Risk
可轉換債券
Convertible debentures
不確定性
Uncertainty
資本化發行
Capitalization issue
套期保值
Hedging
股權發行
Bonus issue
長期貨幣性資產
Long-term monetary assets
含權價
Cum-rights prices
長期貨幣性要求權
Long-term monetary claims
除權價
Ex-rights prices
匯兌收益/損失
Exchange rate gain/loss
可分配公積
Distributable of reserves
時態法
Temporal method
以公積支付股利
Paying a dividend out of reserve
歷史匯率法
Historic method
已付清紅利股
Paid-up bonus shares
期末匯率法
Closing rate method
重估公積
Revaluation reserve
場地費用
Site expenses
減資
Capital reductions
管理費用
Administrative expenses
資本重組
Capital reorganizations
裝置和設備
Furniture and fittings
過剩資本
Excess capital
房屋
Premises
資本重建
Capital reconstruction
預付費用
Payment in advance
權益匯總帳戶
Sundry members account
建造合同
Construction contract
實現帳戶
Realization account
工程保留款
Retention
購買者帳戶
Purchaser’s account
分期付款
Progress payment
自願清算
Voluntary liquidation
交易帳戶
Trading account
特別決議
Special resolution
合同收入
Contract fee
方案\計劃
Scheme
合同虧損
Loss on contract
清償\償還
Discharge
完工百分比
Percentage of completion
賣方帳戶
Vendor account
完成合同
Completed contract
創立合並
Amalgamation
預期利潤
Expected profit
高估
Over-valuation
承建商
Contractor
低估
Under-valuation
矯正
Rectification
集團報表
Group accounts
已鑒定完工價值
Value of work certified
縱向聯合
Vertical integration
總部費用
Head office costs
橫向聯合
Horizontal integration
合同成本
Contract costs
不同行業聯合
Diversification
銷售收入
Turnover
控股公司
Holding company
合同損失準備
Provision for loss on contract
重大影響
Dominant influence
預收款
Payment on account
直接控制集團
Direct group
可預見損失
Foreseeable loss
垂直控制集團
Vertical group
已付款超過收入(部分)
Excess progress payment
混合控制集團
Mixed group
股票/證券
Stock ,security
盈余公積
Revenue reserve
債券
Debenture
合並公積
Consolidation reserve
法定權利
Legal rights
少數股權
Minority interests
報價
Quote
合並商譽
Goodwill on consolidation
證券交易所
Stock exchange
合並資本公積
Capital reserve on consolidation
上市投資
Listed investment
少數股東
Minority share holders
償還
Repayment
股本溢價
Share premium
累積股息
Cum div cd
部分收購
Partial acquisition
累積利息
Cum-int ci
在途支票
Cheque in the post
股息除外
Ex-div xd
收買前後
Pre( post)-acquisition
利息除外
Ex-int xi
調整帳戶
Adjustment accounts
面值
Nominal value
對子公司投資
Investment in subsidiary
市價
Market value
普通公積
General reserve
應計股利
Accrued dividend
參與股權
Participating interest
應計利息
Accrued interest
集團內部交易
Intra-group trading
證券交易所官方清單
Stock exchange official list
公司間銷售
Inter-company sales
二級市場
Secondary market
溢價
Premium
未上市證券市場
Unlisted securities market
折價
Discount
讓與,出售
disposal
債券利息
Debenture interest
加權平均
Weighted
分次購買
Piecemeal acquisition
結帳
Close off
關聯公司
Associated company
已分派股份
Allocated shares
多數股權
Majority holding
國庫券
Treasury stock
累計控股
Cumulative holding
認股權發行
Rights issue
孫公司
Sub-subsidiary
賒銷
Credit sale
子集團,附屬集團
Sub-group
租購
Hire purchase
多公司結構
Multi-company structures
信用協議
Credit agreement
夥伴子公司
Fellow subsidiaries
會計處理
Accounting treatment
有效股權
Effective shareholdings
經營性租賃
Operating lease
控制股權
Controlling interest
融資租賃
Finance lease
資本報酬率
Return on capital employed
出租人/承租人
Lesser /lessee
產權收益率
Returen on equity
壹期(二期)租賃
Primary(secondary)period
息稅前凈利
Net Profit before interest and tax
不可撤銷的付款
No-cancelable payment
應收帳款帳齡表
Aging schedule of debtors
名義租金
Peppercorn rent
資金來源及運用表
Source and application of funds statement
報酬
Reward
通貨膨脹
Inflation
現值
Present value
通貨緊縮
Deflation
最低租賃付款額
Minimum lease payment
損耗
Deplete
定金
Deposit
每股收益
Earnings per share
公允價值
Fair value
股利保證倍數
Dividend cover
財務費用
Finance charge
股利分配率
Dividend payout ratio
實際利率
Effective rate of finance charge
股利收益率
Dividend yield ratio
平均未付資本余額
Average balance of capital outstanding
凈收益率
Earnings yield
資本償還
Capital repayment
市盈率
Price/ earnings ratio
精確法
Actuarial method
公司估價
The valuation of components
遞延收益
Deferred income
聯營公司
Associated companies
分期支付
Installment
***同比財務報表
Common-size financial statements
未實現利潤準備
Provision for unrealized profit
物質資源
Physical resources
應收租購款帳戶
Hire purchase debtors account
會計原則
Accounting principles
重新獲得帳戶
Repossessions account
會計方法
Accounting methods
金融公司
Finance house
權責發生制
Accrual accounting
制造商
Manufacturer
重置成本
Replacement cost
交易商
Dealer
壹般會計原則
Generally accepted accounting principles(GAAP)
總盈余
Gross earnings
剩余現金
Cash surplus
政府補助
Government grant
凈值減免
Writing down allowance
租賃期
Lease term