Appendix 1: Glossary of International Accounting Standards terminology 附录一:国际会计准则术语表
The following is a glossary of the comparison between the International Accounting Standards (IAS) terminology and the UK GAAP (Generally Accepted Accounting Practice in the UK) terminology. IAS terminology is used in the content of the LCCI financial and quantitative suite of qualifications but not all terms are present in all levels of the qualifications. 以下是国际会计准则 (IAS) 术语与英国 GAAP(英国公认会计准则)术语之间比较的词汇表。 IAS 术语用于 LCCI 财务和定量资格套件的内容中,但并非所有术语都出现在所有级别的资格中。
Centres should be aware that these terms are also referred to as International Finance Reporting Standards (IFRS), in certain contexts within the industry, however, the definitions and meaning remain the same. 各中心应注意,在行业内的某些情况下,这些术语也称为国际财务报告准则(IFRS),但定义和含义保持不变。
IAS terminology 国际会计准则术语
Previously used UK GAAP terminology 以前使用的英国公认会计准则术语
Financial statements 财务报表
Final accounts 决算
Trading and profit and loss account 交易和损益账户
Statement of profit or loss 损益表
Sales 销售量
Revenue 收入
Purchases 购买
Raw materials/ordinary goods purchased 原材料/普通商品采购
Cost of goods sold 销售商品成本
Cost of sales 销售成本
Stock 库存
Inventory 存货
Grosk in progress profit 在建利润
Work in progress 工作正在进行中
Sundry expenses 杂费
Gross profit 毛利
Provision for doubtful debt 呆账准备金
Other operating expenses 其他营业费用
Sundry income 杂项收入
Allowance for doubtful debt 呆账备抵
Interest receivable 应收利息
Other operating income 其他营业收入
Interest payable 应付利息
Investment revenues/finance income 投资收入/财务收入
Net profit 纯利
Finance costs 财务成本
Profit/loss balance 盈亏平衡
Profit for the year before tax or after tax 当年税前或税后利润
Retained earnings 留存收益
Appropriation account 拨款账户
Statement of changes in equity (limited 股东权益变动表(有限
companies) 公司)
Statement of financial position 财务状况表
IAS terminology Previously used UK GAAP terminology
Financial statements Final accounts
Trading and profit and loss account
Statement of profit or loss Sales
Revenue Purchases
Raw materials/ordinary goods purchased Cost of goods sold
Cost of sales Stock
Inventory Grosk in progress profit
Work in progress Sundry expenses
Gross profit Provision for doubtful debt
Other operating expenses Sundry income
Allowance for doubtful debt Interest receivable
Other operating income Interest payable
Investment revenues/finance income Net profit
Finance costs Profit/loss balance
Profit for the year before tax or after tax
Retained earnings Appropriation account
Statement of changes in equity (limited
companies)
Statement of financial position
| IAS terminology | Previously used UK GAAP terminology |
| :--- | :--- |
| Financial statements | Final accounts |
| | Trading and profit and loss account |
| Statement of profit or loss | Sales |
| Revenue | Purchases |
| Raw materials/ordinary goods purchased | Cost of goods sold |
| Cost of sales | Stock |
| Inventory | Grosk in progress profit |
| Work in progress | Sundry expenses |
| Gross profit | Provision for doubtful debt |
| Other operating expenses | Sundry income |
| Allowance for doubtful debt | Interest receivable |
| Other operating income | Interest payable |
| Investment revenues/finance income | Net profit |
| Finance costs | Profit/loss balance |
| Profit for the year before tax or after tax | |
| Retained earnings | Appropriation account |
| | |
| Statement of changes in equity (limited | |
| companies) | |
| | |
| Statement of financial position | |
| | |
Non-current assets 非流动资产
Fixed assets 固定资产
Property 财产
Land and buildings 土地和建筑物
Plant and equipment 厂房及设备
Plant and equipment 厂房及设备
Investment property 投资物业
Investments 投资
Intangible assets 无形资产
Goodwill etc. 商誉等
Current assets 流动资产
Current assets 流动资产
Stock 库存
Inventory 存货
Debtors 债务人
Trade receivables 贸易应收款
Prepayments 预付款项
Other receivables 其他应收款
Bank and cash 银行和现金
Cash and cash equivalents 现金及现金等价物
到期的流动负债/债权人金额 12\mathbf{1 2} 月
Current liabilities/creditors amounts due within
12\mathbf{1 2} months
Current liabilities/creditors amounts due within
12 months| Current liabilities/creditors amounts due within |
| :--- |
| $\mathbf{1 2}$ months |
Current liabilities 流动负债
Creditors 债权人
Trade payables 贸易应付款项
Accruals 应计费用
Other payables 其他应付款
Loans repayable within 12 months 12个月内偿还贷款
Bank overdraft and loans 银行透支和贷款
Long term liabilities/creditors: amounts falling due 长期负债/债权人:到期金额
after 12 months 12个月后
Non-current liabilities 非流动负债
Loans repayable after 12 months 12个月后偿还贷款
Bank (and other) loans 银行(和其他)贷款
Capital 首都
Capital or equity 资本或股权
Share capital 股本
Share capital 股本
Stock take 盘点
Statement of cash flows 现金流量表
Other terms 其他条款
Inventory count 库存盘点
Carrying value 账面价值
Non-current assets Fixed assets
Property Land and buildings
Plant and equipment Plant and equipment
Investment property Investments
Intangible assets Goodwill etc.
Current assets
Current assets Stock
Inventory Debtors
Trade receivables Prepayments
Other receivables Bank and cash
Cash and cash equivalents
"Current liabilities/creditors amounts due within
12 months"
Current liabilities Creditors
Trade payables Accruals
Other payables Loans repayable within 12 months
Bank overdraft and loans
Long term liabilities/creditors: amounts falling due
after 12 months
Non-current liabilities Loans repayable after 12 months
Bank (and other) loans
Capital
Capital or equity Share capital
Share capital
Stock take
Statement of cash flows
Other terms
Inventory count
Carrying value | Non-current assets | Fixed assets |
| :--- | :--- |
| Property | Land and buildings |
| Plant and equipment | Plant and equipment |
| Investment property | Investments |
| Intangible assets | Goodwill etc. |
| | Current assets |
| Current assets | Stock |
| Inventory | Debtors |
| Trade receivables | Prepayments |
| Other receivables | Bank and cash |
| Cash and cash equivalents | |
| | Current liabilities/creditors amounts due within <br> $\mathbf{1 2}$ months |
| Current liabilities | Creditors |
| Trade payables | Accruals |
| Other payables | Loans repayable within 12 months |
| Bank overdraft and loans | |
| | Long term liabilities/creditors: amounts falling due |
| after 12 months | |
| Non-current liabilities | Loans repayable after 12 months |
| Bank (and other) loans | |
| | Capital |
| Capital or equity | Share capital |
| Share capital | |
| | Stock take |
| Statement of cash flows | |
| | Other terms |
| Inventory count | |
| Carrying value | |
June 2023 2023 年 6 月
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