700個(gè)ACCA入門英語(yǔ)詞匯

700個(gè)ACCA入門英語(yǔ)詞匯

Asts cover 資產(chǎn)保障

Ast value per share 每股資產(chǎn)價(jià)值

Associated company 聯(lián)營(yíng)公司

Attainable standard 可達(dá)標(biāo)準(zhǔn)

Attributable profit 可歸屬利潤(rùn)

Audit 審計(jì)

Audit report 審計(jì)報(bào)告

Auditing standards 審計(jì)準(zhǔn)則

Authorized share capital 額定股本

Available hours 可用小時(shí)

Avoidable costs 可避免成本accounting reference period 會(huì)計(jì)

參照期間Accrual concept 應(yīng)計(jì)概念

Accrual expens 應(yīng)計(jì)費(fèi)用

Acquisition accounting 收購(gòu)會(huì)計(jì)Activity bad accounting 作

業(yè)基礎(chǔ)成本計(jì)算Adjusting events 調(diào)整事項(xiàng)

Administrative expens 行政管理費(fèi)

Advice note 發(fā)貨通知

Acid test ration 速動(dòng)比率(酸性測(cè)試比率)

Acquisition 購(gòu)置

ABC 作業(yè)基礎(chǔ)成本計(jì)算

absorbed overhead 已吸收制造費(fèi)用

absorption costing 吸收成本計(jì)算

account 帳戶，報(bào)表

accounting postulate 會(huì)計(jì)假設(shè)accounting ries relea 會(huì)計(jì)

公告文件accounting valuation 會(huì)計(jì)計(jì)價(jià)

account sale 承銷清單

accountability concept 經(jīng)營(yíng)責(zé)任概念

accountancy 會(huì)計(jì)職業(yè)

accountant 會(huì)計(jì)師

accounting 會(huì)計(jì)

agency cost 代理成本

accounting bas 會(huì)計(jì)基礎(chǔ)

accounting manual 會(huì)計(jì)手冊(cè)

Accounting period 會(huì)計(jì)期間

Accounting policies 會(huì)計(jì)方針Accounting rate of return 會(huì)計(jì)

報(bào)酬率

Accounting reference date 會(huì)計(jì)參照日

Amortization 攤銷

Analytical review 分析性檢查Annual equivalent cost 年度等量

成本法Annual report and accounts 年度報(bào)告和報(bào)表Appraisal cost

檢驗(yàn)成本

Appropriation account 盈余分配帳戶

Articles of association 公司章程細(xì)則

Asts 資產(chǎn)

Back-to-back loan 易幣貸款

Back flush accounting 倒退成本計(jì)算

Bad debts 壞帳

Bad debts ratio 壞帳比率

bank charges 銀行手續(xù)費(fèi)

Bank overdraft 銀行透支

Bank reconciliation 銀行存款調(diào)節(jié)表Bank statement 銀行對(duì)帳

單

Bankruptcy 破產(chǎn)

Basis of apportionment 分?jǐn)偦A(chǔ)

Batch 批量

Batch costing 分批成本計(jì)算

Beta factor(市場(chǎng))風(fēng)險(xiǎn)因素

Bill 帳單

Bill of exchange 匯票

Bill of landing 提單

Bill of materials 用料預(yù)計(jì)單

Bill payable 應(yīng)付票據(jù)

Bill receivable 應(yīng)收票據(jù)

Bin card 存貨記錄卡

Bonus 紅利

book-keeping 薄記

Boston classification 波士頓分類Breakeven chart 保本圖

Breakeven point 保本點(diǎn)

breaking-down time 復(fù)位時(shí)間

Budget 預(yù)算

Budget center 預(yù)算中心Budget cost allowance 預(yù)算成本折讓

Budget manual 預(yù)算手冊(cè)

Budget period 預(yù)算期間

Budgetary control 預(yù)算控制

Budgeted capacity 預(yù)算生產(chǎn)能力

Burden 制造費(fèi)用

Business center 經(jīng)營(yíng)中心

Business entity 營(yíng)業(yè)個(gè)體

Business unit 經(jīng)營(yíng)單位

Buy-out management 管理性購(gòu)買產(chǎn)權(quán)

By-product 副產(chǎn)品

called-up share capital 催繳股本

Capacity 生產(chǎn)能力

Capacity ratios 生產(chǎn)能力比率

Capital 資本

Capital asts pricing model 資本資產(chǎn)計(jì)價(jià)模式Capital

commitment 承偌資本

Capital employed 已運(yùn)用的資本

Capital expenditure 資本支出

Capital expenditure authorization 資本支出核準(zhǔn)Capital

expenditure control 資本支出控制

Capital expenditure proposal 資本支出申請(qǐng)

Capital funding planning 資本基金籌集計(jì)劃

capital gain 資本收益

capital investment appraisal 資本投資評(píng)估capital

maintenance 資本保全

capital resource planning 資本資源計(jì)劃capital surplus 資本盈

余

capital turnover 資本周轉(zhuǎn)率

card 記錄卡

cash 現(xiàn)金

cash account 現(xiàn)金帳戶

cash book 現(xiàn)金帳薄

cash cow 金牛產(chǎn)品

cash flow 現(xiàn)金流量

cash discounted 現(xiàn)金貼現(xiàn)

cash flow budget 現(xiàn)金流量預(yù)算

cash flow statement 現(xiàn)金流量表

cash ledger 現(xiàn)金分類帳

cash limit 現(xiàn)金限額

CCA 現(xiàn)時(shí)成本會(huì)計(jì)

center 中心

changeover time 變更時(shí)間

chartered entity 特許經(jīng)濟(jì)個(gè)體

cherub 支票

cherub register 支票登記薄

coin analysis 零錢分類

classification 分類

clock card 工時(shí)卡

code 代碼

commitment accounting 承偌確認(rèn)會(huì)計(jì)

common cost 共同成本

company limited by guarantee 有限擔(dān)保責(zé)任公司

company limited shares 股份有限公司

competitive position 競(jìng)爭(zhēng)能力狀況

concept 概念

conglomerate 跨行業(yè)企業(yè)

consistency concept 一致性概念

consolidated accounts 合并報(bào)表

consolidation accounting 合并會(huì)計(jì)

consortium 財(cái)團(tuán)

contingency plan 應(yīng)急計(jì)劃

contingent liabilities 或有負(fù)債

continuous operation 連續(xù)生產(chǎn)

contra 抵消

contract cost 合同成本

contract costing 合同成本計(jì)算

contribution per unit of limiting factor ration 單位限定因素的

貢獻(xiàn)毛益

比率

contribution to sales ration 貢獻(xiàn)毛益對(duì)銷售比率

control account 控制帳戶

control limits 控制限度

controllability concept 可控制概念

controllable cost 可控制成本

conversion cost 加工成本

convertible loan stock 可轉(zhuǎn)換為股票的貸款

cost account 成本帳戶

cost accounting 成本會(huì)計(jì)

cost accounting manual 成本手冊(cè)

cost accounts calendar 成本報(bào)表的日歷時(shí)間cost adjustment

成本調(diào)整

cost allocation 成本分配

cost apportionment 成本分?jǐn)?/span>

cost attribution 成本歸屬

cost audit 成本審計(jì)

cost behaviour 成本性態(tài)

cost benefit analysis 成本效益分析

cost center 成本中心

cost driver 成本動(dòng)因

cost of capital 資本成本

cost of conformance 相符成本

cost of goods sold 銷貨成本

cost of non-conformance 非相符成本

cost of sales 銷售成本

cost reduction 成本降低

cost structure 成本結(jié)構(gòu)

cost unit 成本單位

cost-volume-profit analysis(CVP)本量利分析

costing 成本計(jì)算

CPP 現(xiàn)時(shí)購(gòu)買力會(huì)計(jì)

credit note 貸項(xiàng)通知

credit report 信貸報(bào)告書

creditor 債權(quán)人

creditor days ratio 應(yīng)付帳款天數(shù)率

creditors ledger 應(yīng)付帳款分類帳

critical event 關(guān)鍵事項(xiàng)

critical path 關(guān)鍵路線

cumulative preference shares 累積優(yōu)先股

current account 往來(lái)帳戶

current ast 流動(dòng)資產(chǎn)

current cost accounting 現(xiàn)時(shí)成本會(huì)計(jì)

current liabilities 流動(dòng)負(fù)債

current purchasing power accounting 現(xiàn)時(shí)購(gòu)買力會(huì)計(jì)

current ration 流動(dòng)比率

cut-off 截止

CVP 本量利分析

cycle time 周轉(zhuǎn)時(shí)間

debenture 債券

debit note 借項(xiàng)通知

debit capacity 舉債能力

debt ratio 債務(wù)比率

debtor 債務(wù)人

debtor days ratio 應(yīng)收帳款天數(shù)率

debtors 應(yīng)收款

debtors ledger 應(yīng)收帳款分類帳

debtor’ age analysis 應(yīng)收帳款帳齡分析

decision driven costs 決策連動(dòng)成本

decision tree 決策樹(shù)

defects 次品

deferred expenditure 遞延支出

deferred shares 遞延股份

deferred taxation 遞延稅款

delivery note 交貨單

departmental accounts 部門報(bào)表

departmental budget 部門預(yù)算

depreciation 折舊

dispatch note 發(fā)運(yùn)單

development cost 開(kāi)發(fā)成本

differential cost 差別成本

direct hours yield 直接工時(shí)產(chǎn)出率direct labor cost-standard

標(biāo)準(zhǔn)直接人工成本direct labor efficiency-variance 直接人工效率差

異direct labor rate—variance 直接人工費(fèi)率差異

direct labor total-variance 直接人工總差異

direct material mix-variance 直接材料結(jié)構(gòu)差異direct price-

variance 直接材料價(jià)格差異direct material total-variance 直接材料

總差異direct materials usage-variance 直接材料用量差異direct

materials yield-variance 直接材料產(chǎn)出率差異

direct cost 直接成本

direct debit 直接借項(xiàng)

direct hours yield 直接小時(shí)產(chǎn)出率

direct labor cost percentage rate 直接人工成本百分比direct

labor hour rate 直接人工小時(shí)率directs on indirect work 間接工作

事項(xiàng)上的工時(shí)

discount rate 貼現(xiàn)率

discounted cash flow 現(xiàn)金流量貼現(xiàn)

discretionary cost 酌量成本

distribution cost 攤銷成本

diversions 移用

diverted hours 移用小時(shí)

diverted hour’s ratio 移用工時(shí)比率

dividend 股利

dividend cover 股利產(chǎn)出率

dividend per share 每股股利

dog 疲軟產(chǎn)品

double entry accounting 復(fù)式會(huì)計(jì)

double-entry book-keeping 復(fù)式薄記

doubtful debts 可疑債務(wù)

down time 停工時(shí)間

dynamic programming 動(dòng)態(tài)規(guī)劃

earning per share 每股盈利

earning ratio 市盈率

economic order quantity(EOQ)經(jīng)濟(jì)訂購(gòu)批量

efficient market hypothesis 有效市場(chǎng)假設(shè)efficiency ration 效

率性比率

element of cost 成本要素

environmental audit 環(huán)境審計(jì)environmental impact

asssment 環(huán)境影響評(píng)價(jià)

EOQ 經(jīng)濟(jì)訂購(gòu)批量

equity method of accounting 權(quán)益法會(huì)計(jì)計(jì)算equity share

capital 權(quán)益股本

equivalent units 當(dāng)量

event 事項(xiàng)

exceptional items 例外事項(xiàng)

expected value 期望值

expenditure 支出

expens 費(fèi)用

external audit 外部審計(jì)

external failure cost 外部損失成本

extraordinary items 非常事項(xiàng)

factory good 讓售商品

factoring 應(yīng)收帳款讓售

fail value 公允價(jià)值

feedback 反饋

FIFO 先近先出法

final accounts 年終報(bào)表

finance lea 融資租賃

financial accounting 財(cái)務(wù)會(huì)計(jì)

financial accounts calendar adjustment 財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)

整

financial management 財(cái)務(wù)管理

financial planning 財(cái)務(wù)計(jì)劃

financial statement 財(cái)務(wù)報(bào)表

finished goods 完成品

fixed ast 固定資產(chǎn)

fixed overhead 固定制造費(fèi)用

fixed ast turnover 固定資產(chǎn)周轉(zhuǎn)率

fixed asts register 固定資產(chǎn)登記薄

fixed cost 固定成本

flexed budget 變動(dòng)限額預(yù)算

flexible budget 彈性預(yù)算

float time 浮動(dòng)時(shí)間

floating charge 流動(dòng)抵押

flow of funds statement 資金流量表

forecasting 預(yù)測(cè)

founder’s shares 發(fā)起人股份

full capacity 滿負(fù)荷生產(chǎn)能力

function costing 職能成本計(jì)算

functional budget 職能預(yù)算

fund accounting 基金會(huì)計(jì)

fundamental accounting concept 基礎(chǔ)會(huì)計(jì)概念

fungible asts 可互換資產(chǎn)

futuristic planning 遠(yuǎn)景計(jì)劃

gap analysis 間距分析

gearing 舉債經(jīng)營(yíng)比率(杠桿)

goal congruence 目標(biāo)一致性going concern concept 持續(xù)經(jīng)營(yíng)

概念goods received note 商品收訖單

goodwill 商譽(yù)

gross dividend yield 總股息產(chǎn)出率

gross margin 總邊際

gross profit 毛利潤(rùn)

gross profit percentage 毛利潤(rùn)百分比

group 企業(yè)集團(tuán)

group accounts 集團(tuán)報(bào)表

high-geared 高結(jié)合杠桿(比例)

hire purcha 租購(gòu)

historical cost 歷史成本historical cost accounting 歷史成本會(huì)

計(jì)

hours 小時(shí)

hurdle rate 最低可接受的報(bào)酬率

ideal standard 理想標(biāo)準(zhǔn)

idle capacity ration 閑置生產(chǎn)能力比率

idle time 閑置時(shí)間

impersonal accounts 非記名帳戶

imprest system 定額備用制度

income and expenditure account 收益和支出報(bào)表incomplete

records 不完善記錄

incremental cost 增量成本

incremental yield 增量產(chǎn)出率

indirect cost 間接成本

indirect hours 間接小時(shí)

insolvency 無(wú)力償付

intangible ast 無(wú)形資產(chǎn)

integrated accounts 綜合報(bào)表

interdependency concept 關(guān)聯(lián)性概念

interest cover 利息保障倍數(shù)

interlocking accounts 連鎖報(bào)表

internal audit 內(nèi)部審計(jì)

internal check 內(nèi)部牽制

internal control system 內(nèi)部控制體系

internal failure cost 內(nèi)部損失成本internal rate of return(IRR)

內(nèi)含報(bào)酬率

inventory 存貨

investment 投資

investment center 投資中心

invoice register 發(fā)票登記薄issued share capital 已發(fā)行股本

job 定單

job card 工作卡

job costing 工作成本計(jì)算

job sheet 工作單

joint cost 聯(lián)合成本

joint products 聯(lián)產(chǎn)品joint stock company 股份公司joint

venture 合資經(jīng)營(yíng)

journal 日記帳

just-in-time(JIT)適時(shí)制度jusy-in-time production 適時(shí)生產(chǎn)

just-in-time purchasing 適時(shí)購(gòu)買

key factor 關(guān)鍵因素

labour 人工

labour transfer note 人工轉(zhuǎn)移單

leaning curve 學(xué)習(xí)曲線

ledger 分類帳戶

length of order book 定單平均周期

letter of credit 信用證

leverage 舉債經(jīng)營(yíng)比率

liabilities 負(fù)債

life cycle costing 壽命周期成本計(jì)算

LIFO 后近先出法

limited liability company 有限責(zé)任公司

limiting factor 限制因素

line-item budget 明細(xì)支出預(yù)算

liner programming 線性規(guī)劃

liquid asts 變現(xiàn)資產(chǎn)

liquidation 清算

liquidity ratios 易變現(xiàn)比率

loan 貸款

loan capital 借入資本

long range palnning 長(zhǎng)期計(jì)劃

lost time record 虛耗時(shí)間記錄

low geared 低結(jié)合杠桿(比例)

lower of cost or net realizable value concept 成本或可變凈價(jià)

孰低概念

machine hour rate 機(jī)器小時(shí)率

machine time record 機(jī)器時(shí)間記錄

managed cost 管理成本

management accounting 管理會(huì)計(jì)management accounting

concept 管理會(huì)計(jì)概念management accounting guides 管理會(huì)計(jì)

指導(dǎo)方針management audit 管理審計(jì)

management buy-out 管理性購(gòu)買產(chǎn)權(quán)

management by exception 例外管理原則

margin 邊際

margin of safety ration 安全邊際比率

margin cost 邊際成本

margin costing 邊際成本計(jì)算

mark-down 降低標(biāo)價(jià)

mark-up 提高標(biāo)價(jià)

market risk premium 市場(chǎng)分險(xiǎn)補(bǔ)償

market share 市場(chǎng)份額

marketing cost 營(yíng)銷成本

matching concept 配比概念

materiality concept 重要性概念

materials requisition 領(lǐng)料單

materials returned note 退料單

materials transfer note 材料轉(zhuǎn)移單memorandum of

association 公司設(shè)立細(xì)則

merger 兼并

merger accounting 兼并會(huì)計(jì)

minority interest 少數(shù)股權(quán)

mixed cost 混合成本

net asts 凈資產(chǎn)

net book value 凈帳面價(jià)值

net liquid funds 凈可變現(xiàn)資金

net margin 凈邊際

net prent value(NPV)凈現(xiàn)值

net profit 凈利潤(rùn)

net realizable value 可變現(xiàn)凈值

net worth 資產(chǎn)凈值

nominal account 名義帳戶

nominal share capital 名義股本

nominal holding 代理持有股份

non-adjusting events 非調(diào)整事項(xiàng)

non-financial performance measurement 非財(cái)務(wù)業(yè)績(jī)計(jì)量

non-intergrated accounts 非綜合報(bào)表

non-liner programming 非線性規(guī)劃

non-voting shares 無(wú)表決權(quán)的股份

notional cost 名義成本

number of days stock 存貨周轉(zhuǎn)天數(shù)

number of weeks stock 存貨周轉(zhuǎn)周數(shù)

objective classification 客體分類

obsolescence 陳舊

off balance sheet finance 資產(chǎn)負(fù)債表外籌資offer for sale 標(biāo)價(jià)

出售

operating budget 經(jīng)營(yíng)預(yù)算

operating lea 經(jīng)營(yíng)租賃

operating statement 營(yíng)業(yè)報(bào)表

operation time 操作時(shí)間

operational control 經(jīng)營(yíng)控制

operational gearing 經(jīng)營(yíng)杠桿

operating plans 經(jīng)營(yíng)計(jì)劃

opportunity cost 機(jī)會(huì)成本

order 定單

ordinary shares 普通股

out-of-date cheque 過(guò)期支票

over capitalization 過(guò)分資本化

overhead 制造費(fèi)用

overhead absorption rate 制造費(fèi)用分配率

overhead cost 制造費(fèi)用

overtrading 超過(guò)營(yíng)業(yè)資金的經(jīng)營(yíng)

paid cheque 已付支票

paid-up share capital 認(rèn)定股本