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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 1 2 1 2 12\mathbf{1 2} 月
Current liabilities/creditors amounts due within
1 2 1 2 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
For more information on IAB qualifications,
有关 IAB 资格的更多信息，
please visit our website: https://www.iab.org.uk/iab-qualifications/
请访问我们的网站： https ://www.iab.org.uk/iab-qualifications/
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英格兰编号 01119378 注册办事处：110 Bishopsgate,
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