獨資企業 Sole trader
銀行透支 Bank overdraft
購貨退回 Return outwards
銷貨退回 Return inwards
毛利 Gross profit
租金與地方稅 Rent and rates
收到的折扣 Discount received
給與的折扣 Discount allowed
要求權 Claim
提款 Drawings
合夥企業 Partnership
合夥人 Partner
合夥協議 Partnership agreement
資本利息 Interest on capital
剩餘利潤 Residual profit
分配 Appropriation
盈虧分配帳戶 Profit and loss appropriation
結轉下期餘額 Balance carried down
上期結轉餘額 Balance Brought down
合夥人貸款 Partner’s loan
合作企業 Joint venture
合作企業備查帳戶 Memorandum joint venture
雜費 Sundry expenses
佣金 Commission
運出運費 Carriage outwards
運入運費 Carriage inwards
聯合銀行存款帳戶 Joint bank account
商譽 Goodwill
重估價法 Revaluation method
合併 Amalgamation
合併前 Pre-Amalgamation
合併後 Post-Amalgamation
通過支付年金清償 Discharge by payment of annuity
年金暫記帳戶 Annuity suspense account
保險金 Premiums
退保價值 Surrender value
人壽保險政策帳戶 Life assurance policies account
貿易表 Trading account
終止 Cessation
變賣資產帳戶 Realization account
合夥企業的`解體 Dissolution of partnership
最後約定的資本 Last agreed capital
逐步解體 Piecemeal dissolution
變賣資產費用準備 Provision for realization expense
變賣資產損失 Loss on realization
股票帳戶 Shares account
英國境內公司 UK resident company
非免稅收入 Un-franked receipts
公司所得稅費用 CT charge
代扣所得稅的交納 Payment under deduction of IT
磨損 Wear and tear
擁有法定所有權的土地 Freehold land
過時 Obsolescence
開採或消耗 Extraction of consumption over time
直線法 Straight line method
餘額遞減法 Reducing balance method
年數總和法 Sum of the digits method
累計折舊 Accumulated depreciations
經濟使用年限 Useful economic lives
每股淨收益 Earnings per share
例外專案 Exceptional items
非常專案 Extraordinary items
前期調整 Prior year adjustment
不能抵銷的預交公司稅 Irrevocable advanced corporation tax
未抵銷的損失 Unrelieved losses
淨值基礎 Net basis
零值基礎 Nil basis
消耗品 Consumable stores
成本與可實現淨值孰低 The lower of cost and net realizable value
平均成本 Average cost
先進先出 First in first out
後進先出 Last in first out
標準成本 Standard cost
重置成本 Replacement cost
資產負債表日後日期 Event after balance sheet date
董事會 The board of directors
調整事項 Adjusting event
非調整事項 Non-adjusting event
或有事項 Contingencies
或有收益 Contingent gain
或有損失 Contingent loss
資本承諾 Capital commitments
現金流量表 Cash flow statement
信用交易 Credit transaction
現實購買力會計 Current purchasing power accounting (CPP)
現實成本會計 Current cost accounting(CCA)
零售物價指數 Retail price index
持有收益 Holding gains
業績評估 Assessment of performance
貨幣性專案的衡量 Measurement of monetary items
貨幣性資產 Monetary assets
貨幣性負債 Monetary liabilities
徵求意見稿 Exposure draft
貨幣性營運資本調整 Monetary working capital adjustment
舉債比率調整 Gearing adjustment
淨營業資產 Net operating assets
發行和贖回債券 Issue and redemption debentures
債券 Bonds
契約 Deed
無擔保債券 Naked-debentures(unsecured)
擁有法定所有權的 Freehold
償債基金 Sinking fund
債券贖回償債基金 Debenture redemption sinking fund account
償債基金投資帳戶 Sinking fund investment account
可轉換債券 Convertible debentures
資本化發行 Capitalization issue
股權發行 Bonus issue
含權價 Cum-rights prices
除權價 Ex-rights prices
可分配公積 Distributable of reserves
以公積支付股利 Paying a dividend out of reserve
已付清紅利股 Paid-up bonus shares
重估公積 Revaluation reserve
