對(duì)于咱國(guó)內(nèi)考生來說坝疼，學(xué)習(xí)并不是難事，可當(dāng)面對(duì)ACCA考試時(shí)钝凶，國(guó)內(nèi)考生確還真碰到點(diǎn)難事，ACCA網(wǎng)課小編所說的這個(gè)難并不是指課程知識(shí)的難于學(xué)習(xí)和掌握耕陷，而是指ACCA教材乃至考試，答題全英文模式哟沫，很多人正是因?yàn)闊o法適應(yīng)和攻克這一壁壘而敗下陣來，其實(shí)對(duì)于這一難題嗜诀，無需太多的竅門，唯有踏踏實(shí)實(shí)撲下身子來提高自己的英語水平隆敢，在此第一直覺教育ACCA網(wǎng)課小編理了關(guān)于ACCA學(xué)習(xí)過程中會(huì)碰到的英語詞匯，希望能幫肋大家盡快適應(yīng)ACCA英語學(xué)習(xí)狀態(tài)中去筑公。
1、合伙協(xié)議 Partnership agreement
2匣屡、資本利息 Interest on capital
3、剩余利潤(rùn) Residual profit
4捣作、分配 Appropriation
5誉结、盈虧分配帳戶 Profit and loss appropriation
6惩坑、結(jié)轉(zhuǎn)下期余額 Balance carried down
7、上期結(jié)轉(zhuǎn)余額 Balance Brought down
8以舒、合伙人貸款 Partner’s loan
9、合作企業(yè) Joint venture
10蔓钟、合作企業(yè)備查帳戶 Memorandum joint venture
11、雜費(fèi) Sundry expenses
12滥沫、傭金 Commission
13侣集、運(yùn)出運(yùn)費(fèi) Carriage outwards
14兰绣、運(yùn)入運(yùn)費(fèi) Carriage inwards
15、聯(lián)合銀行存款帳戶 Joint bank account
16缀辩、商譽(yù) Goodwill
17、重估價(jià)法 Revaluation method
18雌澄、合并 Amalgamation
19杯瞻、合并前 Pre-Amalgamation
20、合并后 Post-Amalgamation
21魁莉、通過支付年金清償 Discharge by payment of annuity
22、年金暫記帳戶 Annuity suspense account
23旗唁、保險(xiǎn)金 Premiums
24、退保價(jià)值 Surrender value
25检疫、人壽保險(xiǎn)政策帳戶 Life assurance policies account
26、貿(mào)易表 Trading account
27屎媳、終止 Cessation
28夺溢、變賣資產(chǎn)帳戶 Realization account
29烛谊、合伙企業(yè)的解體 Dissolution of partnership
30、最后約定的資本 Last agreed capital
31丹禀、逐步解體 Piecemeal dissolution
32、變賣資產(chǎn)費(fèi)用準(zhǔn)備 Provision for realization expense
33双泪、變賣資產(chǎn)損失 Loss on realization
34、股票帳戶 Shares account
35焙矛、英國(guó)境內(nèi)公司 UK resident company
36、非免稅收入 Un-franked receipts
37薄扁、公司所得稅費(fèi)用 CT charge
38废累、代扣所得稅的交納 Payment under deduction of IT
39、磨損 Wear and tear
40邑滨、擁有法定所有權(quán)的土地 Freehold land
41、過時(shí) Obsolescence
42掖看、開采或消耗 Extraction of consumption over time
43、直線法 Straight line method
44哎壳、余額遞減法 Reducing balance method
45、年數(shù)總和法 Sum of the digits method
46归榕、累計(jì)折舊 Accumulated depreciations
47、經(jīng)濟(jì)使用年限 Useful economic lives
48刹泄、每股凈收益 Earnings per share
49、例外項(xiàng)目 Exceptional items
50怎爵、非常項(xiàng)目 Extraordinary items
51、前期調(diào)整 Prior year adjustment
52鳖链、不能抵銷的預(yù)交公司稅 Irrevocable advanced corporation tax
53、未抵銷的損失 Unrelieved losses
54芙委、凈值基礎(chǔ) Net basis
55、零值基礎(chǔ) Nil basis
56题山、消耗品 Consumable stores
57、成本與可實(shí)現(xiàn)凈值孰低 The lower of cost and net realizable value
58顶瞳、平均成本 Average cost
59玖姑、先進(jìn)先出 First in first out
60焰络、后進(jìn)先出 Last in first out
61、標(biāo)準(zhǔn)成本 Standard cost
62闪彼、重置成本 Replacement cost
63、資產(chǎn)負(fù)債表日后日期 Event after balance sheet date
64畏腕、董事會(huì) The board of directors
65、調(diào)整事項(xiàng) Adjusting event
66描馅、非調(diào)整事項(xiàng) Non-adjusting event
67、或有事項(xiàng) Contingencies
68铭污、或有收益 Contingent gain
69恋日、或有損失 Contingent loss
70岂膳、資本承諾 Capital commitments
71、現(xiàn)金流量表 Cash flow statement
72谈截、信用交易 Credit transaction
73、現(xiàn)實(shí)購(gòu)買力會(huì)計(jì) Current purchasing power accounting (CPP)
74傻盟、現(xiàn)實(shí)成本會(huì)計(jì) Current cost accounting(CCA)
75、零售物價(jià)指數(shù) Retail price index
76、持有收益 Holding gains
77规哲、業(yè)績(jī)?cè)u(píng)估 Assessment of performance
78跟啤、貨幣性項(xiàng)目的衡量 Measurement of monetary items
79唉锌、貨幣性資產(chǎn) Monetary assets
80、貨幣性負(fù)債 Monetary liabilities
81袄简、征求意見稿 Exposure draft
82、貨幣性營(yíng)運(yùn)資本調(diào)整 Monetary working capital adjustment
83绿语、舉債比率調(diào)整 Gearing adjustment
84、凈營(yíng)業(yè)資產(chǎn) Net operating assets
85吕粹、發(fā)行和贖回債券 Issue and redemption debentures
86、債券 Bonds
87匹耕、契約 Deed
88、無擔(dān)保債券 Naked-debentures(unsecured)
89稳其、擁有法定所有權(quán)的 Freehold
90炸卑、償債基金 Sinking fund
91、債券贖回償債基金 Debenture redemption sinking fund account
92矾兜、償債基金投資帳戶 Sinking fund investment account
93、可轉(zhuǎn)換債券 Convertible debentures
94椅寺、資本化發(fā)行 Capitalization issue
95、股權(quán)發(fā)行 Bonus issue
96返帕、含權(quán)價(jià) Cum-rights prices
97、除權(quán)價(jià) Ex-rights prices
98荆萤、可分配公積 Distributable of reserves
99、以公積支付股利 Paying a dividend out of reserve
100铣卡、已付清紅利股 Paid-up bonus shares
101、重估公積 Revaluation reserve
102煮落、減資 Capital reductions
103、資本重組 Capital reorganizations
104旋讹、過剩資本 Excess capital
105、資本重建 Capital reconstruction
106沉迹、權(quán)益匯總帳戶 Sundry members account
107、實(shí)現(xiàn)帳戶 Realization account
108鞭呕、購(gòu)買者帳戶 Purchaser’s account
109、自愿清算 Voluntary liquidation
110葫松、特別決議 Special resolution
111、方案\計(jì)劃 Scheme
112进宝、清償\償還 Discharge
113、賣方帳戶 Vendor account
114枷恕、創(chuàng)立合并 Amalgamation
115、高估 Over-valuation
116、低估 Under-valuation
117灾而、集團(tuán)報(bào)表 Group accounts
118、縱向聯(lián)合 Vertical integration
119旁趟、橫向聯(lián)合 Horizontal integration
120、不同行業(yè)聯(lián)合 Diversification
121锡搜、控股公司 Holding company
122、重大影響 Dominant influence
123瞧掺、直接控制集團(tuán) Direct group
124、垂直控制集團(tuán) Vertical group
125辟狈、混合控制集團(tuán) Mixed group
126、盈余公積 Revenue reserve
127哼转、合并公積 Consolidation reserve
128、少數(shù)股權(quán) Minority interests
129壹蔓、合并商譽(yù) Goodwill on consolidation
130、合并資本公積 Capital reserve on consolidation
131庶溶、少數(shù)股東 Minority share holders
132、股本溢價(jià) Share premium
133偏螺、部分收購(gòu) Partial acquisition
134、在途支票 Cheque in the post
135套像、收買前后 Pre( post)-acquisition
136、調(diào)整帳戶 Adjustment accounts
137夺巩、對(duì)子公司投資 Investment in subsidiary
138、普通公積 General reserve
139柳譬、參與股權(quán) Participating interest
140、集團(tuán)內(nèi)部交易 Intra-group trading
141续镇、公司間銷售 Inter-company sales
142、溢價(jià) Premium
143、折價(jià) Discount
144舅桩、債券利息 Debenture interest
145雨膨、分次購(gòu)買 Piecemeal acquisition
146、關(guān)聯(lián)公司 Associated company
147聊记、多數(shù)股權(quán) Majority holding
148、累計(jì)控股 Cumulative holding
149排监、子公司 Sub-subsidiary
150狰右、子集團(tuán),附屬集團(tuán) Sub-group
151挟阻、多公司結(jié)構(gòu) Multi-company structures
152、伙伴子公司 Fellow subsidiaries
153附鸽、有效股權(quán) Effective shareholdings
154、控制股權(quán) Controlling interest
155坷备、資本報(bào)酬率 Return on capital employed
156情臭、產(chǎn)權(quán)收益率 Returen on equity
157省撑、息稅前凈利 Net Profit before interest and tax
158俯在、應(yīng)收帳款帳齡表 Aging schedule of debtors
159、資金來源及運(yùn)用表 Source and application of funds statement
160肥败、通貨膨脹 Inflation
161、通貨緊縮 Deflation
162馒稍、損耗 Deplete
163、每股收益 Earnings per share
164纽谒、股利保證倍數(shù) Dividend cover
165、股利分配率 Dividend payout ratio
166如输、股利收益率 Dividend yield ratio
167央勒、凈收益率 Earnings yield
168请祖、市盈率 Price/ earnings ratio
169、公司估價(jià) The valuation of components
170肆捕、聯(lián)營(yíng)公司 Associated companies
171、共同比財(cái)務(wù)報(bào)表 Common-size financial statements
172慎陵、物質(zhì)資源 Physical resources
173、會(huì)計(jì)原則 Accounting principles
174捏悬、會(huì)計(jì)方法 Accounting methods
175、權(quán)責(zé)發(fā)生制 Accrual accounting
176过牙、重置成本 Replacement cost
177、一般會(huì)計(jì)原則 Generally accepted accounting principles(GAAP)
178纺铭、剩余現(xiàn)金 Cash surplus
179、凈值減免 Writing down allowance
180舶赔、收購(gòu)公司 Purchasing company
181、開帳分錄 Opening entry
182撵溃、接管 Take over
183、企業(yè)收購(gòu)帳戶 Business purchase account
184锥累、賣主帳戶 Vendor account
185、留存收益 Retained earnings
186桶略、普通股股本 Ordinary share capital
187、優(yōu)先股股本 Preference share capital
188删性、債券 Debentures
189蹬挺、損益表 Profit and loss account
190、股東年會(huì) General meeting
191它掂、真實(shí)/公允 True and fair
192溯泣、推銷成本 Distribution cost
193、投資注銷額 Amount written-off investment
194榕茧、自建工程資本化 Own work capitalized
195、集團(tuán)內(nèi)股票收入 Income from shares in group under takings
196用押、其他股票收入 Income from shares in other participating interests
197肢簿、自有股 Own shares
198蜻拨、負(fù)債準(zhǔn)備 Provisions for liabilities
199、資本贖回公積 Capital redemption reserve
200收夸、按公司章程保留的公積 Reserve provided for by the articles of association
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