2014年ACCA考试常见词汇辅导十
2014年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，我们考吧（kao8.cc）特为考生们整理了以下辅导知识，希望考生们能够喜欢。
变卖资产损失,Loss on realization,代理商,Agent
股票帐户,Shares account,交易商,Trader
英国境内公司,UK resident company,受托人,Consignee
非免税收入,Un-franked receipts,委托人,寄售人,Consigner
公司所得税费用,CT charge,保障,赔偿,Indemnity
代扣所得税的交纳,Payment under deduction of IT,销售帐单,Account sales
磨损,Wear and tear,寄售利润,Profit on consignment
拥有法定所有权的土地,Freehold land,进口税,Import duties
过时,Obsolescence,运费,Delivery to customers
开采或消耗,Extraction of consumption over time,途中保险费,Carriage insurance on goods delivered to Customers
直线法,Straight line method,佣金,Commission
余额递减法,Reducing balance method,汇付,Remittance
前期调整,Prior year adjustment,应付票据,Bills payable
不能抵销的预交公司税,Irrevocable advanced corporation tax,支出,Expenditure
合作企业备查帐户,Memorandum joint venture,按公司章程保留的公积,Reserve provided for by 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,预交公司所得税,Advanced corporation tax(ACT)
运入运费,Carriage inwards,主体公司所得税,Mainstream corporation tax(MCT)
联合银行存款帐户,Joint bank account,所得税率适用年度,CT year
商誉,Goodwill,税金抵免,Tax credit
编辑推荐：