INDEXAACCRUAL 预提费用ACCRUAL BASIS 权责发生制AMORTISATION 摊销AMORTISATION OF DEVELOPMENT COSTS 开发费用的摊销ASSETS 资产ASSET REGISTER 资产登记AVCO(AVERAGE COST)平均成本AGED RECEIVABLES ANALYSIS 应收账款账龄分析ALLOWANCE FOR RECEIVABLE 应收账款坏账准备ADJUSTING EVENTS 调整事项AUTHORISED(OR NOMINAL)CAPITAL 法定资本ASSET TURNOVER 总资产周转ASSOCIATE 联营公司B BALANCING LEDGER ACCOUNT 分类账余额调平BOOKS OF PRIME ENTRY 原始账簿BUSINESS ENTITY CONCEPT 企业会计个体概念BANK RECONCILIATION 银行余额调节表BANK STATEMENT 银行对账单BONUS ISSUE 红利股发行C CAPITAL 权益CAPITAL EXPENDITURE 资本化费用CAPITAL INCOME 资本收入CAPITAL TRANSACTION 资本类交易CARRIGAE INWARD CARRING OUTWARDS CARRYING AMOUNT 账面价值CASH BOOK 银行日记账COMPARABILITY 可比较性COMPENSATING ERRORS 抵消性错误CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING 财务报告的概念框架CONSISTENCY 一致性CORRECTION OF ERROR 纠正错误COST 成本CREDIT 贷方CREDIT NOTE 贷记单CREDITOR 应付账款CURRENT ASSET 流动资产CURRENT LIABILITY 流动负债泽稷网校 w w w .z e j i c e r t .c n泽稷网校 w w w .z e j i c e r t .c nCARRIGAE INWARD 运入货物时的费用CARRING OUTWARDS 运出货物时的费用CONTINGENT ASSET 或有资产CONTINGENT LIABILITY 或有负债CONTINUOUS INVENTORY RECORDS 永续存货记录Continuous/perpetual approach 永续盘点法COST 成本COST OF CONVERSION 转换成本CASH DISCOUNT 现金折扣CASH DISCOUNT ALLOWED 给到客户的现金折扣CASH DISCOUNT RECEIVED 采购货物收到的现金折扣CONTRA ENTRY 对销抵消分录Called-up capital 催缴股本CONSOLIDATED FINANCIAL STATEMENT 合并财务报表CONTROL 控制CURRENT RATIO 流动比率D DEBIT NOTE 借记单DEPRECIATION 折旧DEPRECIABLE AMOUNT 可折旧金额REDUCING BALANCE METHOD 递减折旧法STRAIGHT LINE METHOD 直线折旧法DEVELOPMENT 开发DIVIDEND 分红DOUBLE ENTRY BOOKKEEPING 复式记账DRAWING 支取DUTY OF CARE 应尽的注意义务Distribution cost 分销配送成本DOUBTFUL DEBT 可疑呆账DIRECT DEBIT 直接汇款DISHONORED CHEQUE 拒绝兑现支票DEBT RATIO 资产负债率E EQUITY 权益ERRORS 错误ERROR OF COMMISSION 记错账户或者加错总数ERROR OF OMISSION 漏记错误ERROR OF PRINCIPLE 原则性错误ERROR OF TRANSPOSITION 调换错误EXPENSE 费用EXPECTED VALUE APPROACH 预期值计算方法ERROR OF COMMISSION 记错账户或者加错总数泽稷网校 w w w .z e j i c e r t .c n泽稷网校 w w w .z e j i c e r t .c nERROR OF OMISSION 漏记错误ERROR OF PRINCIPLE 原则性错误ERROR OF TRANSPOSITION 调换错误EVENTS AFTER THE REPORTING PERIOD 财务报表日后事项FFAIR PRESENTATION 公允列报FAIR VALUE 公允价值FAITHFUL REPRESENTATION 真实公允列报FIFO(first in first out)先进先出FINANCIAL ACCOUNT 财务会计FRAMEWORK FOR THE PREPARATION AND PRESENTATION OF FINANCIAL STATEMENT 财务报表准备以及列报框架FINISHED GOODS 成品G GAINS 收益GENERAL LEDGER 总账GOING CONCERN 可持续经营GOODS RECEIVED NOTES 收货单GOVERNANCE 监管GOODS WRITTEN OFF 货物注销GOODS WRITTEN DOWN 货物贬值减值GOODWILL 商誉General allowance 应收估计收不回来的账款GOODWILL 商誉GEARING RATIO 杠杆比率H HELD FOR SALE 待售HISTORICAL COST METHOD 历史成本法IMCOMPLETE RECORDS 不完整记录INVENTORY DESTROYED 被毁坏的存货IRRECOVERABLE DEBT 坏账IINTANGIBLE ASSET 无形资产IFRS ADVISORY COUNCIL 国际财务报告准则咨询委员会IFRS 国际财务报告准则泽稷网校 w w w .z e j i c e r t .c n泽稷网校 w w w .z e j i c e r t .c nIFRS FOUNDATION 国际财务报告准则基金会IFRS INTERPRETATION COMMITTEE 国际财务报告准则解释委员会INCOME 收入IMPAIRMENT OF DEVELOPMENT COSTS 开发费用的减损INOCME TAX 收入税INPUT SALES TAX 增值税进项IASB 国际会计准则理事会INVOICE 发票INVENTORY 存货COST OF CONVERSION 转换成本COST OF PURCHASE 采购成本INVENTORY 存货COST OF CONVERSION 转换成本COST OF PURCHASE 采购成本INVENTORY TURNOVER PERIOD 存货周转天数J JOURNAL 日记账L LEDGER ACCOUNT 分类账LIABILITY 负债LIFO(LAST IN FIRST OUT)后进后出LIMITED LIABILITY 有限责任LIMITED LIABILITY COMPANIES 有限责任公司LIFO(LAST IN FIRST OUT)后进后出LIQUIDITY LONG TERM SOLVENCY 长期周转率M MANAGEMENT ACCOUNTING 管理会计MATERIALITY 重要性原则MARGIN 利润盈余MARK UP 成本加成MONETARY VALUE 货币价值NNOMINAL LEDGER 总账NON-CURRENT ASSET 固定资产DISPOSAL 处置NET REALISABLE VALUE 可变现净值NON-ADJUSTING EVENT 非调节事项NON-CONTROLLING INTEREST 泽稷网校 w w w .z e j i c e r t .c n泽稷网校 w w w .z e j i c e r t .c nOOMISSION OF A TRANSACTION 一笔交易完全遗漏OUTPUT SALES TAX 增值税销项OVERHEAD 间接费用OVERHEAD 间接费用OPERATING CYCLE 运营周期ORDINARY SHARE 普通股PPARTNERSHIP 合伙人制度PAYABLE 应付PAYABLE LEDGER 应付账户PETTY CASH BOOK 备用金日记账PREPAYMENT 预付PROFIT 利润PROFIT OR LOSS ACCOUNT 损益表PROPERTY ,PLANT AND EQUIPMENT 地产，所有权，厂房以及设备PURCHASE DAY BOOK 采购日记账PURCHASE ORDER 采购订单PURCHASE RETURN DAY BOOK 采购退回日记账PRODUCTION OVERHEAD 间接生产成本PERIOD COST 期间费用PROVISION 预计负债PRESENT OBLIGATION 现时义务PAYABLE CONTROL ACCOUNT 应付控制账户PERFORMANCE OBLIGATION 履行义务的债务PREFERENCE SHARE 优先股Paid-up capital 已付股本PATENT 母公司Q QUICK RATIO 速动比率RRECEIVABLE 应收RECEIVABLE LEDGER 应收账户RECOGNITION OF PROPERTY ,PLANT AND EQUIPMENT 地产，所有权，厂房以及设备的确认RELEVANCE 相关性RESEARCH 研究RESEARCH AND DEVELOPMENT 研究以及开发RESIDUAL VALUE 剩余价值泽稷网校 w w w .z e j i c e r t .c n泽稷网校 w w w .z e j i c e r t .c nREVALUTION OF NON-CURRENT ASSET 固定资产的重估REVALUATION SURPLUS 重估盈余REVENUE 主营业务收入REVENUE EXPENDITURE 营业性费用REVENUE INCOME 营业性收入RAW MATERIAL 原材料REDUCING BALANCE METHOD 加速折旧法（纠正）RETAIL METHOD 零售价格法REIMBURSEMENT 报销RECEIVABLE CONTROL ACCOUNT 应收账款控制账户RECONCILING ITEM 可调节项目RIGHT ISSUE 权利股Redeemable preference shares 可赎回优先股RECEIVABLE COLLECTION PERIOD 应收账款回收天数RETURN ON CAPITAL EMPLOYED 已动用资本回报率RETURN ON EQUITY 净资产收益率S SALES DAY BOOK 销售日记账SALES ORDER 销售订单SALES RETURN DAY BOOK 销售退回日记账SALES TAX 销售税SETTLEMENT DISCOUNT 结算折扣SHAREHOLDERS 股东SOLE TRADERS 独营者STATEMENT OF CHANGES IN EQUITY 所有者权益变动表STATEMENT OF FINANCIAL POSITION 资产负债表STATEMENT OF PROFIT OR LOSS 损益表SUBSTANCE OVER FORM 实质重于形式SELLING COST 营业成本STANDARD COST 标准成本Specific allowance 针对特殊客户做的减值准备SUSPENSE ACCOUNT 暂记账户SETTLEMENT DISCOUNT 支付折扣SHARE PREMIUM 股票溢价STATEMENT OF CHANGES IN EQUITY 所有者权益变动表SIGNIFICANT INFLUENCE 重大影响SUBSIDIARY 子公司TT-ACCOUNT T 账户TAXATION 税务TIMELINESS 及时性TRADE ACCOUNT RECEIVABLE 应收账款泽稷网校 w w w .z e j i c e r t .c n泽稷网校 w w w .z e j i c e r t .c nTRADE DISCOUNT 商业折扣TRANSPOSITION ERROR 调换错误TRIAL BALANCE 试算平衡表UUNDERSTANDABILITY 可理解型UNLIMITED LIABILITY 无限责任USEFUL LIFE 有限使用寿命USERS OF ACCOUNTING INFORMATION 会计信息的使用者UNPRESENTED CHEQUES 未兑现支票UNCLEARED LODGEMENT 公司已收银行未收VVAT 增值税VERIFIABILITY 可验证性W WORK IN PROGRESS 半成品WEIGHTED AVERAGE COST 加权平均成本法泽稷网校 w w w .z e j i c e r t .c n 泽稷网校 w w w .z e j i c e r t .c n。