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absorpti on cost ing吸收成本計(jì)算account帳戶,報(bào)表(5) acco un ti ng postulate會(huì)計(jì)假設(shè)(6) acco un ti ng series release會(huì)計(jì)公告文件(7) acco un ti ng valuati on會(huì)計(jì)計(jì)價(jià)(8) acco unt sale承銷清單(9) accou ntability con cept經(jīng)營(yíng)責(zé)任概念(10) accou ntancy會(huì)計(jì)職業(yè)(11) accou ntant會(huì)計(jì)師(12) acco

2、unting會(huì)計(jì)(13) age ncy cost代理成本(14) acco unting bases會(huì)計(jì)基礎(chǔ)(15) acco unting manual會(huì)計(jì)手冊(cè)(16) acco unting period會(huì)計(jì)期間(17) acco unting policies會(huì)計(jì)方針(18) acco unting rate of return會(huì)計(jì)報(bào)酬率(19) acco un ti ng refere nee date會(huì)計(jì)參照日(20) acco un ti ng refere nee period會(huì)計(jì)參照期間(21) accrual con cept應(yīng)計(jì)概念(22) accrual expe ns

3、es應(yīng)計(jì)費(fèi)用(23) acid test ration速動(dòng)比率(酸性測(cè)試比率)(24) acquisiti on購(gòu)置(25) acquisiti on acco unting收購(gòu)會(huì)計(jì)(26) activity based accou nting作業(yè)基礎(chǔ)成本計(jì)算(27) adjusti ng eve nts調(diào)整事項(xiàng)(28) admi nistrative expe nses行政管理費(fèi)(29) advice n ote發(fā)貨通知(30) amortizatio n攤銷(31) a nalytical review分析性檢查(32) a nn ual equivale nt cost年度等量成本法(3

4、3) a nnual report and acco unts年度報(bào)告和報(bào)表(34) appraisal cost檢驗(yàn)成本(35) appropriatio n acco unt盈余分配帳戶(36) articles of association公司章程細(xì)則(37) assets資產(chǎn)(38) assets cover資產(chǎn)保障精品文檔(39) asset value per share每股資產(chǎn)價(jià)值(40) associated compa ny聯(lián)營(yíng)公司(41) atta in able sta ndard可達(dá)標(biāo)準(zhǔn)(42) attributable profit可歸屬利潤(rùn)(43) audit審計(jì)(

5、44) audit report審計(jì)報(bào)告(45) audit ing sta ndards審計(jì)準(zhǔn)貝U(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 loa n易幣貸款(50) backflush accou nting倒退成本計(jì)算(51) bad debts壞帳(52) bad debts ratio壞帳比率(53) ba nk charges銀行手續(xù)費(fèi)(54) ba nk overdraft銀行透支(55) ba nk reco ncilia

6、tio n銀行存款調(diào)節(jié)表(56) ba nk stateme nt銀行對(duì)帳單(57) ba nkruptcy破產(chǎn)(58) basis of apporti onment分?jǐn)偦A(chǔ)(59) batch批量(60) batch costi ng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 excha nge匯票(64) bill of Ian di ng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) b in card存貨記錄卡(

7、69) bo nus紅利(70) book-keepi ng薄記(71) oston classificati on波士頓分類(72) breakeven chart保本圖(73) breakeve n point保本點(diǎn)(74) breaki ng-dow n time復(fù)位時(shí)間(75) budget預(yù)算精品文檔(76) budget cen ter預(yù)算中心(77) budget cost allowa nee預(yù)算成本折讓(78) budget ma nual預(yù)算手冊(cè)(79) budget period預(yù)算期間(80) budgetary con trol預(yù)算控制(81) budgeted ca

8、pacity預(yù)算生產(chǎn)能力精品文檔(82) burde n制造費(fèi)用(83) busi ness cen ter經(jīng)營(yíng)中心(84) busi ness en tity營(yíng)業(yè)個(gè)體(85) busi ness unit經(jīng)營(yíng)單位(86) buy-out man ageme nt管理性購(gòu)買產(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 prici ng model資本資產(chǎn)計(jì)價(jià)模式(93) capital

9、 commitme nt承偌資本(94) capital employed已運(yùn)用的資本(95) capital expe nditure資本支出(96) capital expe nditure authorizati on資本支出核準(zhǔn)(97) capital expe nditure con trol資本支出控制(98) capital expe nditure proposal資本支出申請(qǐng)(99) capital fun di ng pla nning資本基金籌集計(jì)劃(100) capital ga in資本收益(101) capital in vestme nt appraisal資本投

10、資評(píng)估(102) capital mai nte nance資本保全(103) capital resource pla nning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 accou nt現(xiàn)金帳戶(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 discou nted現(xiàn)金貼現(xiàn)(113) cash flow budget現(xiàn)金流量預(yù)算(114) cash flow st

11、ateme nt現(xiàn)金流量表(115) cash ledger現(xiàn)金分類帳(116) cash limit現(xiàn)金限額(117) CCA現(xiàn)時(shí)成本會(huì)計(jì)(118) ce nter中心(119) cha ngeover time變更時(shí)間(120) chartered en tity特許經(jīng)濟(jì)個(gè)體(121) cheque支票精品文檔(122) cheque register支票登記薄(123) coin an alysis零錢分類(124) classificatio n分類精品文檔(125) clock card工時(shí)卡(126) code代碼(127) commitme nt acco un ti ng承偌確

12、認(rèn)會(huì)計(jì)(128) co mmon cost共同成本(129) compa ny limited by guara ntee有限擔(dān)保責(zé)任公司(130) compa ny limited shares股份有限公司(131) competitive position競(jìng)爭(zhēng)能力狀況(132) co ncept概念(133) co nglomerate跨行業(yè)企業(yè)(134) co nsiste ncy con cept一致性概念(135) c on solidated acco unts合并報(bào)表(136) c on solidati on acco unting合并會(huì)計(jì)(137) co nsortium財(cái)團(tuán)

13、(138) co nti nge ncy plan應(yīng)急計(jì)劃(139) contingent liabilities或有負(fù)債(140) c on ti nu ous operatio n連續(xù)生產(chǎn)(141)co ntra抵消per unit of limiti ng factor rati on單位限定因素的貢獻(xiàn)毛益比率(148) con tributio n to sales rati on(149) c on trol控制(150)c on trol acco unt控制帳戶(142)c on tractcost(143)contractcosting合同成本合同成本計(jì)算貢獻(xiàn)毛益(145)co

14、ntribution ventre貢獻(xiàn)中心(146)contribution chart貢獻(xiàn)圖(147)contribution貢獻(xiàn)毛益對(duì)銷售比率精品文檔(151)co ntrol limits控制限度(152)c on trollability con cept可控制概念精品文檔(196)current liabilities流動(dòng)負(fù)債(153)co ntrollable cost可控制成本(154)c onv ersi on cost加工成本(155)c onv ertible loa n stock可轉(zhuǎn)換為股票的貸款(156)corporate appraisal公司評(píng)估(157)corp

15、orate pla nning公司計(jì)劃(158)corporate social report ing公司社會(huì)報(bào)告(159)corporati on股份公司(160)cost成本(161)cost accou nt成本帳戶(162)cost acco un ti ng成本會(huì)計(jì)(163)cost acco un ti ng manual成本手冊(cè)(164)cost accounts calendar成本報(bào)表的日歷時(shí)間(165)cost adjustme nt成本調(diào)整(166)cost allocatio n成本分配(167)cost apporti onment成本分?jǐn)?168)cost attr

16、ibution成本歸屬(169)cost audit成本審計(jì)(170)cost behaviour成本性態(tài)(171)cost ben efit an alysis成本效益分析(194)curre nt asset流動(dòng)資產(chǎn)(195)curre nt cost acco unting現(xiàn)時(shí)成本會(huì)計(jì)精品文檔(197) curre nt purchas ing power acco unting會(huì)計(jì)(198) curre nt ratio n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) debe nture債券(203) debit

17、 n ote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)debtorage analysis(211)decisi on drive n costs(212) decision tree(213) defects次品(214) deferred expe nditure(215) deferred shares(216) deferred taxation現(xiàn)時(shí)購(gòu)買力應(yīng)收帳款天數(shù)率應(yīng)收帳款

18、分類帳應(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(217) delivery n ote精品文檔(218) departme ntal accounts(219) departmental budget(220) depreciati on(221) dispatch n ote(222) developme nt cost(223) differe ntial cost(224) direct hours yield部門報(bào)表部門預(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-sta ndard標(biāo)準(zhǔn)直接人工成本(226

19、) direct labour efficie ncy-varia nee直接人工效率差異(227) direct labour rate/aria nee直接人工費(fèi)率差異(228) direct labour total-varia nee直接人工總差異(229) direct material mix-varia nee直接材料結(jié)構(gòu)差異(230) direct price-varia nee直接材料價(jià)格差異(231) direct material total-varia nee直接材料總差異精品文檔(249)divide nd per share每股股利(232) direct mate

20、rials usage-varia nee精品文檔直接材料用量差異(233) direct materials yield-varia nee直接材料產(chǎn)出率差異(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 perce ntage 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 in direct work間接工作事項(xiàng)上的工時(shí)(240)discou nt rate貼現(xiàn)率

21、(241)discou nted cash flow現(xiàn)金流量貼現(xiàn)(242)discreti onary cost酌量成本(243)distribution cost攤銷成本(244)diversio ns移用(245)diverted hours移用小時(shí)(246)diverted hours ratio移用工時(shí)比率(247)divide nd股利(248)dividend cover股利產(chǎn)出率(250) dog疲軟產(chǎn)品(251) double entry acco unting復(fù)式會(huì)計(jì)精品文檔(249)divide nd per share每股股利(252) double-e ntry boo

22、k-keep ing復(fù)式薄記(253) doubtful debts可疑債務(wù)(254) dow n time停工時(shí)間(255) d yn amic program ming動(dòng)態(tài)規(guī)戈Ucon siste ncy貫性substa nee over form實(shí)質(zhì)重于形式materiality重要性prude nee謹(jǐn)慎性curre nt asset流動(dòng)資產(chǎn)non-curre nt asset非流動(dòng)資產(chǎn)round it up, round it dow n四舍五入contingent liability或有負(fù)債creditor債權(quán)人ren deri ng of service提供勞務(wù)royalties