独资企业 银行透支 购货退回 销货退回 Sole trader Bank overdraft Return outwards Return inwards
毛利 Gross profit 租金与地方Rent and rates 税
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
收购公司 Purchasing company 开帐分录 Opening entry 接管 Take over 企业收购帐户 Business purchase
account
卖主帐户 Vendor account 留存收益 Retained earnings 普通股股本 优先股股本 债券 损益表 股东年会 真实/公允 推销成本 投资注销额
Ordinary share capital Preference share capital Debentures
Profit and loss account General meeting True and fair Distribution cost Amount written-off investment
剩余利润 Residual profit 自建工程资本Own work capitalized
化
分配 Appropriation 集团内股票收Income from shares in
入 group under takings
盈亏分配帐Profit and loss appropriation 其他股票收入 Income from shares in 户 other participating
interests
结转下期余Balance carried down 自有股 Own shares 额
上期结转余Balance Brought down 负债准备 Provisions for liabilities 额
合伙人贷款 Partner’s loan 养老金 Pensions 合作企业 Joint venture 资本赎回公积 Capital redemption
reserve
合作企业备Memorandum joint venture 按公司章程保Reserve provided for by 查帐户 留的公积 the articles of association 杂费 Sundry expenses 公司所得税 Corporation tas (CT) 佣金 Commission 财政年度 Financial year 运出运费 Carriage outwards 预交公司所得Advanced corporation
税 tax(ACT)
运入运费 Carriage inwards 主体公司所得Mainstream corporation
税 tax(MCT)
联合银行存Joint bank account 所得税率适用CT year 款帐户 年度 商誉 Goodwill 税金抵免 Tax credit 重估价法 Revaluation method 税收机构 Inland revenue 合并 Amalgamation 应纳税利润 Taxable profit
合并前
公司所得税准Provision fo CT 备
合并后 Post-Amalgamation 应抵预交公司ACT recoverable
所得税
通过支付年Discharge by payment of 应付公司所得ACT payable 金清偿 annuity 税
…… 此处隐藏4192字 ……
重大影响 Dominant influence 直接控制集Direct group 团
垂直控制集Vertical group 已付款超过收Excess progress payment 团 入(部分) 混合控制集Mixed group 股票/证券 Stock ,security 团
盈余公积 Revenue reserve 债券 Debenture 合并公积 Consolidation reserve 法定权利 Legal rights 少数股权 Minority interests 报价 Quote
合并商誉 Goodwill on consolidation 证券交易所 Stock exchange 合并资本公Capital reserve on 上市投资 Listed investment 积 consolidation
少数股东 Minority share holders 偿还 Repayment 股本溢价 Share premium 累积股息 Cum div cd 部分收购 Partial acquisition 累积利息 Cum-int ci 在途支票 Cheque in the post 股息除外 Ex-div xd 收买前后 Pre( post)-acquisition 利息除外 Ex-int xi 调整帐户 Adjustment accounts 面值 Nominal value 对子公司投Investment in subsidiary 市价 Market value 资
普通公积 General reserve 应计股利 Accrued dividend 参与股权 Participating interest 应计利息 Accrued interest 集团内部交Intra-group trading 证券交易所官Stock exchange official 易 方清单 list 公司间销售 Inter-company sales 二级市场 Secondary market 溢价 Premium 未上市证券市Unlisted securities market
场