acca詞匯總結(jié)表.

1、精品文檔Aaa 美國(guó)會(huì)計(jì)學(xué)會(huì)(1) ABC 作業(yè)基礎(chǔ)成本計(jì)算(2) absorbed overhead 已吸收制造費(fèi)用(3) absorption costing 吸收成本計(jì)算(4) account 帳戶(hù) ,報(bào)表(5) accounting postulate 會(huì)計(jì)假設(shè)(6) accounting series release 會(huì)計(jì)公告文件(7) accounting valuation 會(huì)計(jì)計(jì)價(jià)(8) account sale 承銷(xiāo)清單(9) accountability concept經(jīng)營(yíng)責(zé)任概念(10) accountancy 會(huì)計(jì)職業(yè)(11) accountant 會(huì)計(jì)師(12) ac

2、counting 會(huì)計(jì)(13) agency cost 代理成本(14) accounting bases 會(huì)計(jì)基礎(chǔ)(15) accounting manual 會(huì)計(jì)手冊(cè)(16) accounting period 會(huì)計(jì)期間(17) accounting policies 會(huì)計(jì)方針(18) accounting rate of return 會(huì)計(jì)報(bào)酬率(19) accounting reference date 會(huì)計(jì)參照日(20) accounting reference period 會(huì)計(jì)參照期間(21) accrual concept 應(yīng)計(jì)概念(22) accrual expenses 應(yīng)

3、計(jì)費(fèi)用(23) acid test ration速動(dòng)比率 (酸性測(cè)試比率 )(24) acquisition 購(gòu)置(25) acquisition accounting收購(gòu)會(huì)計(jì)(26) activity based accounting 作業(yè)基礎(chǔ)成本計(jì)算(27) adjusting events調(diào)整事項(xiàng)(28) administrative expenses 行政管理費(fèi)(29) advice note 發(fā)貨通知(30) amortization 攤銷(xiāo)(31) analytical review 分析性檢查(32) annual equivalent cost 年度等量成本法(33) annua

4、l report and accounts 年度報(bào)告和報(bào)表(34) appraisal cost 檢驗(yàn)成本(35) appropriation account盈余分配帳戶(hù)(36) articles of association 公司章程細(xì)則(37) assets 資產(chǎn)(38) assets cover 資產(chǎn)保障(39) asset value per share 每股資產(chǎn)價(jià)值(40) associated company 聯(lián)營(yíng)公司(41) attainable standard可達(dá)標(biāo)準(zhǔn)精品文檔精品文檔(42) attributable profit 可歸屬利潤(rùn)(43) audit 審計(jì)(44)

5、 audit report審計(jì)報(bào)告(45) auditing standards 審計(jì)準(zhǔn)則(46) authorized share capital 額定股本(47) available hours 可用小時(shí)(48) avoidable costs 可避免成本(49) back-to-back loan 易幣貸款(50) backflush accounting 倒退成本計(jì)算(51) bad debts 壞帳(52) bad debts ratio壞帳比率(53) bank charges 銀行手續(xù)費(fèi)(54) bank overdraft 銀行透支(55) bank reconciliatio

6、n銀行存款調(diào)節(jié)表(56) bank statement銀行對(duì)帳單(57) bankruptcy 破產(chǎn)(58) basis of apportionment 分?jǐn)偦A(chǔ)(59) batch 批量(60) batch costing 分批成本計(jì)算(61) beta factor(市場(chǎng) ) 風(fēng)險(xiǎn)因素(62) bill 帳單(63) bill of exchange 匯票(64) bill of landing 提單(65) bill of materials 用料預(yù)計(jì)單(66) bill payable 應(yīng)付票據(jù)(67) bill receivable 應(yīng)收票據(jù)(68) bin card 存貨記錄卡(

7、69) bonus 紅利(70) book-keeping 薄記(71) oston classification 波士頓分類(lèi)(72) breakeven chart 保本圖(73) breakeven point 保本點(diǎn)(74) breaking-down time 復(fù)位時(shí)間(75) budget 預(yù)算(76) budget center 預(yù)算中心(77) budget cost allowance 預(yù)算成本折讓(78) budget manual 預(yù)算手冊(cè)(79) budget period 預(yù)算期間(80) budgetary control預(yù)算控制(81) budgeted capac

8、ity預(yù)算生產(chǎn)能力精品文檔精品文檔(82) burden 制造費(fèi)用(83) business center 經(jīng)營(yíng)中心(84) business entity 營(yíng)業(yè)個(gè)體(85) business unit 經(jīng)營(yíng)單位(86) buy-out management管理性購(gòu)買(mǎi)產(chǎn)權(quán)(87) by-product 副產(chǎn)品(88) called-up share capital催繳股本(89) capacity 生產(chǎn)能力(90) capacity ratios生產(chǎn)能力比率(91) capital 資本(92) capital assets pricing model資本資產(chǎn)計(jì)價(jià)模式(93) capital

9、commitment 承偌資本(94) capital employed 已運(yùn)用的資本(95) capital expenditure 資本支出(96) capital expenditure authorization 資本支出核準(zhǔn)(97) capital expenditure control 資本支出控制(98) capital expenditure proposal 資本支出申請(qǐng)(99) capital funding planning 資本基金籌集計(jì)劃(100) capital gain 資本收益(101) capital investment appraisal 資本投資評(píng)估(1

10、02) capital maintenance 資本保全(103) capital resource planning 資本資源計(jì)劃(104) capital surplus 資本盈余(105)capital turnover資本周轉(zhuǎn)率(106) card 記錄卡(107) cash 現(xiàn)金(108) cash account 現(xiàn)金帳戶(hù)(109) cash book 現(xiàn)金帳薄(110) cash cow 金牛產(chǎn)品(111) cash flow 現(xiàn)金流量(112) cash discounted現(xiàn)金貼現(xiàn)(113) cash flow budget現(xiàn)金流量預(yù)算(114) cash flow stat

11、ement 現(xiàn)金流量表(115) cash ledger 現(xiàn)金分類(lèi)帳(116) cash limit現(xiàn)金限額(117) CCA 現(xiàn)時(shí)成本會(huì)計(jì)(118) center 中心(119) changeover time變更時(shí)間(120) chartered entity特許經(jīng)濟(jì)個(gè)體(121) cheque 支票(122) cheque register支票登記薄(123) coin analysis 零錢(qián)分類(lèi)(124) classification 分類(lèi)精品文檔精品文檔(125) clock card 工時(shí)卡(126) code 代碼(127) commitment accounting承偌確認(rèn)會(huì)計(jì)

12、(128) common cost 共同成本(129) company limited by guarantee 有限擔(dān)保責(zé)任公司(130) company limited shares 股份有限公司(131) competitive position競(jìng)爭(zhēng)能力狀況(132) concept 概念(133) conglomerate 跨行業(yè)企業(yè)(134) consistency concept 一致性概念(135) consolidated accounts 合并報(bào)表(136) consolidation accounting合并會(huì)計(jì)(137) consortium 財(cái)團(tuán)(138) contin

13、gency plan 應(yīng)急計(jì)劃(139) contingent liabilities 或有負(fù)債(140) continuous operation 連續(xù)生產(chǎn)(141) contra 抵消(142)contract cost合同成本(143)contract costing合同成本計(jì)算(144)contribution貢獻(xiàn)毛益(145)contribution ventre貢獻(xiàn)中心(146)contribution chart貢獻(xiàn)圖(147)contributionper unit of limitingfactor ration貢獻(xiàn)毛益對(duì)銷(xiāo)售比率單位限定因素的貢獻(xiàn)毛益比率(148)contr

14、ibution to sales ration(149)control 控制(150)control account控制帳戶(hù)控制限度可控制概念(151)control limits(152)controllability concept精品文檔精品文檔(153)controllable cost可控制成本(154)conversion cost加工成本(155)convertible loan stock可轉(zhuǎn)換為股票的貸款(156)corporate appraisal公司評(píng)估(157)corporate planning公司計(jì)劃(158)corporate social reporting公

15、司社會(huì)報(bào)告(159)corporation股份公司(160)cost 成本(161)cost account成本帳戶(hù)(162)cost accounting成本會(huì)計(jì)(163)cost accounting manual成本手冊(cè)(164)cost accounts calendar成本報(bào)表的日歷時(shí)間(165)cost adjustment成本調(diào)整(166)cost allocation成本分配(167)cost apportionment成本分?jǐn)?168)cost attribution成本歸屬(169)cost audit成本審計(jì)(170)cost behaviour成本性態(tài)(171)cost

16、 benefit analysis成本效益分析(194)current asset流動(dòng)資產(chǎn)(195)current cost accounting現(xiàn)時(shí)成本會(huì)計(jì)(196)current liabilities流動(dòng)負(fù)債精品文檔現(xiàn)時(shí)購(gòu)買(mǎi)力應(yīng)收帳款天數(shù)率應(yīng)收帳款分類(lèi)帳應(yīng)收帳款帳齡分析決策連動(dòng)成本決策樹(shù)遞延支出遞延股份遞延稅款交貨單精品文檔(197) current purchasing power accounting 會(huì)計(jì)(198) current ration 流動(dòng)比率(199) cut-off 截止(200) CVP本量利分析(201) cycle time周轉(zhuǎn)時(shí)間(202) debenture

17、債券(203) debit note借項(xiàng)通知(204) debit capacity 舉債能力(205) debt ratio債務(wù)比率(206) debtor 債務(wù)人(207) debtor days ratio(208) debtors 應(yīng)收款(209) debtors ledger(210) debtor age analysis(211) decision driven costs(212) decision tree(213) defects 次品(214) deferred expenditure(215) deferred shares(216) deferred taxation

18、(217) delivery note精品文檔精品文檔(218) departmental accounts(219) departmental budget(220) depreciation(221) dispatch note(222) development cost(223) differential cost(224) direct hours yield部門(mén)報(bào)表部門(mén)預(yù)算折舊發(fā)運(yùn)單開(kāi)發(fā)成本差別成本直接工時(shí)產(chǎn)出率(225) direct labour cost-standard標(biāo)準(zhǔn)直接人工成本(226) direct labour efficiency-variance直接人工效率差

19、異(227)direct labour ratevariance直接人工費(fèi)率差異(228) direct labour total-variance直接人工總差異(229) direct material mix-variance直接材料結(jié)構(gòu)差異(230) direct price-variance直接材料價(jià)格差異(231) direct material total-variance直接材料總差異(232) direct materials usage-variance精品文檔精品文檔直接材料用量差異(233) direct materials yield-variance直接材料產(chǎn)出率差異

20、(234)direct cost直接成本(235)direct debit直接借項(xiàng)(236)direct hours yield直接小時(shí)產(chǎn)出率(237) direct labour cost percentage rate直接人工成本百分比(238) direct labour hour rate直接人工小時(shí)率(239) directs on indirect work間接工作事項(xiàng)上的工時(shí)(240)discount rate貼現(xiàn)率(241)discounted cash flow現(xiàn)金流量貼現(xiàn)(242)discretionary cost酌量成本(243)distribution cost攤銷(xiāo)成

21、本(244)diversions移用(245)diverted hours移用小時(shí)(246)diverted hours ratio移用工時(shí)比率(247)dividend 股利(248)dividend cover股利產(chǎn)出率(249)dividend per share每股股利精品文檔精品文檔(250) dog 疲軟產(chǎn)品(251) double entry accounting復(fù)式會(huì)計(jì)(252) double-entry book-keeping復(fù)式薄記(253) doubtful debts 可疑債務(wù)(254) down time 停工時(shí)間(255) dynamic programming 動(dòng)態(tài)規(guī)劃consistency 一貫性substance over form實(shí)質(zhì)重于形式materiality 重要性prudence 謹(jǐn)慎性current asset 流動(dòng)資產(chǎn)non-current asset 非流動(dòng)資產(chǎn)round it up, round it down四舍五入contingent liability 或有負(fù)債creditor 債權(quán)人rendering of service 提供勞務(wù)royalties 版