acca 专业词汇表[精彩]

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(完整word版)ACCA 专业词汇表

序号英语汉语1 ability to perform the work 履行职责的工作能力2 acceptance procedures 承接业务的程序3 accountability 经管责任4 accounting estimate 会计估计5 accounts receivable listing 应收帐款名单6 accounts receivable 应收账款7 accruals listing 应计项目名单8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 帐龄分析法12 agents 代理人13 agreed-upon procedures 程序审查（约定审计业务）14 analysis of errors 分析错误15 anomalous error 不正常的错误16 appointment ethics 任命（职业道德）17 appointment 任命18 associated firms 联合企业19 association of chartered certified accounts(ACCA) 注册会计师(ACCA)20 assurance engagement 承担鉴证业务21 assurance 鉴证22 audit 审计,审核,核数23 audit acceptance 接受审计24 audit approach 审计方法25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告（交流方式）32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计及时37 audit trail 审计线索38 auditing standards 审计准则39 auditors' duty of care 审计职业审慎性40 auditors' report 审计报告41 authority attached to ISAs 遵循ISA（国际审计准则）42 automated working papers （电脑）自动生产的工作底稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 收益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 现金循环52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和佣金54 charities 慈善团体56 chronology of an audit 审计的年表57 CIS application controls CIS 应用控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 顾客甄别60 closely connected 紧密联系61 clubs 俱乐部62 communications between auditors and management 在审计员和管理者间沟通63 communications on internal control 内部控制上的沟通64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 承接编制（业务）69 completeness 完整性70 completion of the audit 审计终结71 compliance with accounting regulations 符合会计规则72 computers assisted audit techniques (CAA Ts) 计算器援助的审计技术(CAATs)73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款询证函76 conflict of interest 利益冲突77 constructive obligation 工程应付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险[键入文字]83 controversy 争论84 corporate governance 公司治理85 corresponding figures 相关的数值86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system (DBMS) 数据库管理制度(数据管理系统)92 date of report 报告的日期93 depreciation 折旧94 design of the sample （抽样）样品的选取95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 有方向的抽查98 directors' emoluments 董事酬金99 directors' serve contracts 董事服务合约100 disagreement with management 与经营管理者意见不一致 101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派，分配103 documentation of understanding and assessment of controlrisk控制风险评估的文件编集104 documenting the audit process 审计程序的审计文档 105 due care 应有关注106 due skill and care 应有的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格、资格/ 无资格 112 emphasis of matter 强调某事项114 engagement letter 业务约定书115 error 错误116 evaluating of results of audit procedures 审计程序结果的评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部复核报告125 fair公正 126 fee negotiation费用谈判127 final assessment of control risk 控制风险的最终评定 128 final audit期末审计 129 financial statement assertions 财政报告公布 130 financial财务 131 finished goods 产成品 132 flowcharts流程图 133 fraud and error 舞弊 134 fraud欺诈 135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制 137 general reports to mangement 对管理者的一般报告 138 going concern assumption 持续经营假设 139 going concern持续经营140 goods on sale or return 待出售或者退回商品 141 goodwill 商誉 142 governance统治143 greenbury committeegreenbury 委员会 144 guidance for internal auditors 内部审计员执业指南 145 hampel committee hampel 委员会 146 haphazard selection 随意选择 147 hospitality款待 148 human resources人力资源149 IAPS 1000 inter-bank confirmation proceduresIAPS 1000银行询证程序150 IAPS 1001 CIS environments-stand-alone microcomputersIAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systemsIAPS 1002 CIS 环境-(与主机)联机计算器系统 152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153IAPS 1005 the special considerations in the audit of small entities IAPS 1005小企业审计中的特别考虑154 IAS 2 inventories IAS 2 库存 155 IAS 10 events after the balance sheet date 资产负债表日后事项 156 IFAC's code of ethics for professional accountants IFAC's 职业会计的师道德准则 157 income tax所得税158 incoming auditors 对收入进行审计的审计员 159 independent estimate 独立估计160 ineligible for appointment 无资格被任命 161 information technology信息技术[键入文字]162 inherent risk 固有风险 164 insurance 保险 165 intangibles 无形 166 integrity 完整性 167 interim audit 中期审计 168 internal auditing 内部审计 169 internal auditors内部审计师170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表（问卷） 171 internal control questionnaires (ICQs) 内部控制调查表 172 internal control system 内部控制系统 173 internal review assignment内部审计的委派174 international audit and assurance standards board (IAASB)国际审计和鉴证准则委员会(IAASB) 175 international auditing practice statements (IAPSs) 国际审计实务声明 (IAPSs) 176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC) 177 inventory system 盘存制度 178 inventory valuation 存货估价 179 ISA 230 documentation 230审计文档 180 ISA 240 fraud and error240 欺诈和错误 181 ISA 250 consideration of law and regulations250 法律法规的考虑182 Isa 260 communications of audit matters with those chargegovernance260 与高官的审计事项沟通183 isa 300 planning 300 审计计划 184 isa 310 knowledge of the business 310 对企业的了解 185 isa 320 audit materiality 320审计重要性 186 isa 400 accounting and internal control 400 会计和内部控制187isa 402 audit considerations relating to entities using service organisations 402 企业外聘服务机构的审计考虑188 isa 500 audit evidence 500审计证据189isa 501 audit evidence-additional considerations for specific items 501审计证据-特殊情况的特殊考虑190 isa 510 external confirmations 510外部询证 191 isa 520 analytical procedures 520分析性复核程序 192 isa 530 audit sampling 530审计抽样 193 isa 540 audit of accounting estimates 540会计估计的审计 194 isa 560 subsequent events 560期后事项 195 isa 580 management representations 580管理当局声明书 196 isa 610 considering the work of internal auditing 610 内部审计的考虑 197 isa 620 using the work of an expert620 使用专家的工作198 isa 700 auditors' report on financial statements 700财务报表的审计报告 199 isa 710 comparatives 710可比性200 isa 720 other information in documents containing auditedfinancial statements720 与财务报表审计相关的其他信息201 isa 910 engagement to review financial statements 910 受托复阅财务报表206 legal and regulations 法律和规则207 legal obligation 法定义务,法定责任208 levels of assurance 鉴证程度209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的局限性212 limitations of controls system 控制系统的局限性213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing 低价招揽审计业务218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 重要的矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告229 nature 性质230 negative assurance 消极鉴证231 net realizable value 可实现净值232 non-current asset register 非现金资产的登记本233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 非法定审计236 objectivity 客观性237 obligating event 或有事项238 obligatory disclosure 或有事项披露240 occurrence 出现241 on-line computer systems (与主机)联机计算器系统 242 opening balances 期初余额243 operational audits 经营审计244 operational work plans 经营工作计划[键入文字]245 opinion shopping 意见购买246 other information 其他的信息247 outsourcing internal audit 内审外包248 overall review of financial statements 财务报表的全面复核 249 overdue fees 滞纳金250 overhead absorption 制造费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划255 population 抽样总体256 precision 精密，准确258 preliminary assessment of control risk 控制风险的初次评估 259 prepayments 预付款项260 presentation and disclosure 表述，披露261 problems of accounting treatment 会计处理的问题262 procedural approach 程序方法263 procedures 程序264 procedures after accepting nomination 接受任命后的审计程序 265 procurement 采购266 professional duty of confidentiality 保密的职业职责268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 采购分类账273 purchases and expenses system 采购和费用循环276 qualified opinion 保留意见278 qualitative aspects of errors 错误的性质279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评估抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 资格保留288 reserves 准备,储备289 revenue and capital expenditure 收入和资本支出290 review 复核291 review and capital expenditure 复核和资本支出295 rights and obligations 权力和义务297 risk and materiality 风险和重要性298 risk-based approach 以风险为导向的方法 300 rotation of auditor appointments 审计师的轮换301 rules of professional conduct 职业道德守则303 sales system 销售制度304 sales tax 销售税金,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单元309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部审计的范围和目标 311 segregation of duties 职责划分312 service organization 服务机构313 significant fluctuations or unexpected relationships 重要影响或未预期的亲属关系314 small entity 小企业316 sole traders 个体营业者318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 利益相关者320 standardised working papers 标准工作底稿321 statement 1:integrity,objectivity and independence 声明1: 完整，客观性和独立 322 statement 2:the professional duty of confidence 声明2: 信任的职业责任323 statement 3: advertising ,publicity and obtainingprofessional work声明3: 广告，宣传和获得职业工作324 statement 5:changes in professional appointment 声明5: 审计聘任的变更325 statistical sampling 统计抽样326 statutory audit 法定审计328 statutory duty 法定责任329 stewardship 保管责任人330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实证性测试程序334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据338 supervision 监督339 supervisory and monitoring roles 监督和监控的角色340 suppliers' statements 供应商的声明341 system and internal controls 系统和内部控制342 systematic selection 系统选择法343 systems-based approach 系统为导向的方法[键入文字]344 tangible non-current assets 有形的非流动资产 345 tendering 投标,清偿346 terms of the engagement 委任的条款347 tests of control 控制的测试348 the AGM 股东大会349 the board 委员会350 three Es 三E原则351 timing 准时352 tolerable error 可容忍误差353 trade accounts payable and purchases 应付帐款354 trade accounts payable listing 应付帐款名单355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到(支付)期的未决 362 unqualified audit report 无保留的审计报告 364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金(交易)价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。

ACCA生词表

Fundamental Dictionary of Terms2．The regulatory framework Generally Accepted Accounting Principles 公认会计原则3．accounting conventionsnet book value 账面净值net realizable value 可变现净值measurement bases计量基础capital maintenance资本保全cash equivalents现金等价物liquidity and solvency流动性和偿债能力underlying assumption基本假定accruals basis应计基础（或权责发生制）going concern持续经营understandability可理解性relevance相关性reliability可靠性comparability可比性faithful representation忠实反映goodwill商誉substance over form实质重于形式neutrality中立性prudence审慎性hidden reserves秘密储备金excessive provisions过分提取准备completeness完整性financial capital maintenance财务资本保全physical capital maintenance实物资本保全bases of valuation计量基础historical cost历史成本replacement cost 重置成本economic value经济价值depreciation折旧inventory 存货holding gains（losses）持有损益retrospective application追溯调整法prospective application未来适用法retained earnings留存收益4．Sources，records and books of prime entrybooks of prime entry原始分录登记簿pretty cash零用现金或备用金petty cash account备用金账户petty cash voucher 备用金凭证balance brought down (bal. b/d) 余额承前balance brought forward (bal. b/f) 余额承前balance carried down (bal. c/d) 余额转下balance carried forward (bal. c/f) 余额转下document单据quotation报价单sales order销售订单invoice发票order定单credit note贷项通知单debit note借项通知单goods received note商品收讫单goods despatched note商品发送单statement对账单remittance advice汇款通知receipt收据source document原始凭证sales day book销货日记帐sales returns day book销售(货)退回簿journal日记帐cash book现金日记簿bank statements银行对账单imprest system定额备用金制度5．Ledger accounts and double entry general ledger（nominal ledger）总分类账accounting equation会计等式double entry复式记帐drawings提款trade account payable应付账款trade account receivable应收账款matching convention配比惯例6．From trial balance to financial statementstrial balance试算平衡表balance accounts结余帐目Sundry payable其他应付款Compensating errors 抵消性错误the income statement利润表the statement of financial position财务状况表7．Sales taxsales tax营业税output tax销项税input tax进项税8．Inventorycounting inventory存货盘点carriage inwards购货运费carriage outwards 销货运费gross profit毛利physical inventory 实地盘存perpetual inventory 永续盘存finished goods完工产品work in progress在产品cost of conversion加工成本import duties 进口关税trade discounts商业折扣production overhead制造费用normal capacity正常生产能力write down 减值9．Tangible non-current assets current asset 流动资产assets register资产登记薄capital expenditure资本性支出revenue expenditure收益性支出estimated residual value估计残值depreciation 折旧useful life使用年限the reducing balance method 余额递减法the straight line method直线折旧法accumulated depreciation累计折旧revaluation价值重估carrying amount账面金额recoverable amount可收回金额directly attributable cost直接可归属成本retirement and disposal报废和处置revaluation surplus 价值重估盈余10．Intangible non-current assets intangible assets无形资产research and development costs研发成本amortisation摊销11．Accruals and prepayments prepayment预付款项accrued expenses应计费用12Irrecoverable debts and allowances irrecoverable（bad）debts 坏账allowances for receivables坏账准备credit control信用管理bad debts written off注销坏帐13．Provisions and contingencies contingency或有事项provision准备（金额不确定的负债）contingent liability或有负债contingent asset或有资产14．Control accountscontrol account控制账户discount allowed销货折扣discount received购货折扣return inward销货退回return outward购货退还15．Bank reconciliationsbank statement银行对帐单bank reconciliation银行往来对帐16．Correction of errorssuspense account待处理账户，暂记帐户compensating error抵销性错误error of transposition移位错误18．Incomplete recordsincomplete records不完善记录margin边际insurance claim保险索赔bank overdraft银行透支19．Partnershipssole trader独资经营additional capital追加资本partnership 合伙partnership agreement合伙契约profit-sharing ratio利润分配比率withdrawals account提款账户appropriation account利润分配账户20．Introduction to accompany accountingstatutory reserves法定准备金capital reserves 资本准备（公积）revenue reserves 收入准备ordinary shares 普通股preference shares优先股redeemable可赎回的share capital 股本share premium 股票溢价loan stock债券authorised capital法定资本issued capital已发行资本called-up capital 已催缴资本paid-up capital实缴资本retained earnings留存收益21．Preparation of financial statements for companiesworking capital营运资本royalties使用费22．Events after the reporting period events after the reporting period资产负债表日后事项23．Statements of cash flowscash on hand库存现金demand deposits活期存款cash equivalents现金等价物maturity date到期日24．Information technology accounting packages 会计软件包accounting modules 会计模块课程网站：:1128/course/default/ind ex.html?courseId=fa4d8bce266a1ca0012672d 114a111ee。

ACCA考试高级词汇

ACCA2.6词汇表(372词) 序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析(法,学)研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析(法,学)研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts(ACCA) 特计的证(经执业的结社(ACCA)20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors‘ duty of care 审计(查帐)员的抚养责任40 auditors‘ report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 chinese walls chinese 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计(查帐)员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques (CAATs) 计算器援助的审计技术(CAATs)73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system (DBMS) 数据库管理制度(数据管理系统)92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 dir ectors‘ emoluments 董事酬金99 directors‘ serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集 104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格/ 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的CIS 控制137 general reports to mangement 对(牛犬等的)疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程 150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systemsIAPS 1002 CIS 环境-(与主机)联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153IAPS 1005 the special considerations in the audit of small entities在小的个体审计中的IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电2 库存155 IAS 10 events after the balance sheet date在平衡sheeet 日期後面的信息家电10 事件156 IFAC‘s code of ethics for professional accountants IFAC‘s 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计(查帐)员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表171 internal control questionnaires (ICQs) 内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board (IAASB) 国际的审计和保证标准登船(IAASB) 175 international auditing practice statements (IAPSs) 国际的审计实务声明(IAPSs)176 international federation of accountants (IFAC) 国际会计师联合会(IFAC)177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定250 考虑182Isa 260 communications of audit matters with those charge governance 审计物质的国际砂糖协定260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187isa 402 audit considerations relating to entities using service organisations与正在使用的个体有关的isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189isa 501 audit evidence-additional considerations for specificitemsisa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors‘ report on financial statements 财务报表上的isa 700 审计(查帐)员的报告 199 isa 710 comparatives isa 710个比较的200isa 720 other information in documents containing audited financial statements isa 720 证券包含audited 财务报表的其他信息201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表 202 isas and rss isas 和rss203 joint monitoring unit 连接检验单位204 knowledge of the entity‘s business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期 213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems (与主机)联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计(查帐)员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售(货)制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpected relationships可重视的(市价)波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity and independence 声明1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明2: 信任的职业责任323statement 3: advertising ,publicity and obtaining professional work声明3: 广告法(学) ，宣传和获得专业性工作324 statement 5:changes in professional appointment 声明5: 在职业上的任命中的改变 325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据 336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色 340 suppliers‘ statements 供应商的声明341 system and internal controls 系统和内部的控制 342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式 344 tangible non-current assets 有形的非流动资产 345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买 354 trade accounts payable listing 贸易应付帐款挂牌 355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到(支付)期的未决 362 unqualified audit report 无条件的审计报告 363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金(交易)价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿ACCA考试必备：常见词汇中英对照表及释义(A)ACCA考试必备：常见词汇中英对照表及释义(A)English Terms中文翻译详情解释/例子Accelerated Depreciation 加快折旧任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则Accident and Health Benefits 意外与健康福利为员工提供有关疾病、意外受伤或意外死亡的福利。

acca专业词汇表[精彩]

acca专业词汇表[精彩]acca 专业词汇表[精彩]序号英语汉语履行职责的工作能力 1 ability to perform the work承接业务的程序 2 acceptance procedures经管责任 3 accountability会计估计 4 accounting estimate应收帐款名单 5 accounts receivable listing应收账款 6 accounts receivable应计项目名单 7 accruals listing应计项目 8 accruals准确性 9 accuracy否定意见 10 adverse opinion帐龄分析法 11 aged analysis代理人 12 agents程序审查(约定审计业务) 13 agreed-upon procedures分析错误 14 analysis of errors不正常的错误 15 anomalous error任命(职业道德) 16 appointment ethics任命 17 appointment联合企业 18 associated firms注册会计师(ACCA) 19 association of chartered certified accounts(ACCA) 承担鉴证业务 20 assurance engagement 鉴证 21 assurance审计,审核,核数 22 audit接受审计 23 audit acceptance审计方法 24 audit approach审计委员会,审计小组 25 audit committee审计业务约定书 26 ahudit engagement审计评价 27 audit evaluation审计证据 28 audit evidence审计计划 29 audit plan审计程序 30 audit program审计报告(交流方式) 31 audit report as a means of communication 审计报告 32 audit report审计风险 33 audit risk审计抽样 34 audit sampling审计工作人员 35 audit staffing审计及时 36 audit timing审计线索 37 audit trail审计准则 38 auditing standards审计职业审慎性 39 auditors' duty of care审计报告 40 auditors' report遵循ISA(国际审计准则) 41 authority attached to ISAs(电脑)自动生产的工作底 42 automated working papers 稿坏账 43 bad debts银行 44 bank银行对账单,余额调节表 45 bank reconciliation收益权 46 beneficial interests最好的价值 47 best value经营风险 48 business riskcadbury 委员会 49 cadbury committee现金盘点 50 cash count现金循环 51 cash system改变债务的性质上 52 changes in nature of engagement费用和佣金 53 charges and commitments慈善团体 54 charities审计的年表 56 chronology of an auditCIS 应用控制 57 CIS application controlsCIS 环境单机微型计算器58 CIS environments stand-alone microcomputers顾客甄别 59 client screening紧密联系 60 closely connected俱乐部 61 clubs在审计员和管理者间沟通62 communications between auditors and management内部控制上的沟通 63 communications on internal control公司法 64 companies act比较财务报表 65 comparative financial statements比较的 66 comparatives能力 67 competence承接编制(业务) 68 compilation engagement完整性 69 completeness审计终结 70 completion of the audit符合会计规则 71 compliance with accounting regulations计算器援助的审计技术72 computers assisted audit techniques (CAATs) (CAATs)信任 73 confidence保密性 74 confidentiality应收帐款询证函 75 confirmation of accounts receivable利益冲突 76 conflict of interest工程应付款 77 constructive obligation或有资产 78 contingent asset或有负债 79 contingent liability控制环境 80 control environment控制程序 81 control procedures控制风险 82 control risk争论 83 controversy公司治理 84 corporate governance相关的数值 85 corresponding figures转换成本,加工成本 86 cost of conversion成本 87 cost优待 88 courtesy债权人 89 creditors本期审计档案 90 current audit files数据库管理制度(数据管理91 database management system (DBMS) 系统)报告的日期 92 date of report折旧 93 depreciation(抽样)样品的选取 94 design of the sample检查风险 95 detection risk直接核查法 96 direct verification approach有方向的抽查 97 directional testing董事酬金 98 directors' emoluments董事服务合约 99 directors' serve contracts与经营管理者意见不一致 100 disagreement with management 拒绝表示意见 101 disclaimer of opinion分销,分派，分配 102 distributionsdocumentation of understanding and assessment of control 控制风险评估的文件编集 103 risk审计程序的审计文档 104 documenting the audit process应有关注 105 due care应有的技能和谨慎 106 due skill and care经济 107 economy教育 108 education效用,效果 109 effectiveness效益,效率 110 efficiency合格、资格 / 无资格 111 eligibility / ineligibility强调某事项 112 emphasis of matter业务约定书 114 engagement letter错误 115 error审计程序结果的评估116 evaluating of results of audit procedures 检查 117 examinations存在性 118 existence期望差距 119 expectations预期的错误 120 expected error经验 121 experience专家 122 expert独立审计 123 external audit外部复核报告 124 external review reports公正 125 fair费用谈判 126 fee negotiation控制风险的最终评定 127 final assessment of control risk期末审计 128 final audit财政报告公布 129 financial statement assertions财务 130 financial产成品 131 finished goods流程图 132 flowcharts舞弊 133 fraud and error欺诈 134 fraud基本原理 135 fundamental principles一般的 CIS 控制 136 general CIS controls对管理者的一般报告 137 general reports to mangement持续经营假设 138 going concern assumption持续经营 139 going concern待出售或者退回商品 140 goods on sale or return商誉 141 goodwill统治 142 governancegreenbury 委员会 143 greenbury committee内部审计员执业指南 144 guidance for internal auditorshampel 委员会 145 hampel committee随意选择 146 haphazard selection款待 147 hospitality人力资源 148 human resourcesIAPS 1000银行询证程序149 IAPS 1000 inter-bank confirmation proceduresIAPS 1001 CIS 环境-单机微 150 IAPS 1001 CIS environments-stand-alone microcomputers 型计算器IAPS 1002 CIS 环境-(与主 151 IAPS 1002 CIS environments-on-line computer systems 机)联机计算器系统IAPS 1003 CIS 环境- 数据 152 IAPS 1003 CIS environments-database systems 库系统IAPS 1005小企业审计中的IAPS 1005 the special considerations in the audit of small 153 特别考虑 entities IAS 2 库存 154 IAS 2 inventories资产负债表日后事项 155 IAS 10 events after the balance sheet date IFAC's职业会计的师道德准156 IFAC's code of ethics for professional accountants 则所得税 157 income tax对收入进行审计的审计员 158 incoming auditors独立估计 159 independent estimate无资格被任命 160 ineligible for appointment信息技术 161 information technology固有风险 162 inherent risk保险 164 insurance无形 165 intangibles完整性 166 integrity中期审计 167 interim audit内部审计 168 internal auditing内部审计师 169 internal auditors内部控制评价调查表(问卷) 170 internal control evaluation questionnaires (ICEQs)内部控制调查表 171 internal control questionnaires (ICQs)内部控制系统 172 internal control system内部审计的委派 173 internal review assignment国际审计和鉴证准则委员会174 international audit and assurance standards board (IAASB) (IAASB)国际审计实务声明 (IAPSs) 175 international auditing practice statements (IAPSs)国际会计师联合会(IFAC) 176 international federation of accountants (IFAC)盘存制度 177 inventory system存货估价 178 inventory valuation230审计文档 179 ISA 230 documentation240 欺诈和错误 180 ISA 240 fraud and error250 法律法规的考虑181 ISA 250 consideration of law and regulations Isa 260 communications of audit matters with those charge 260 与高官的审计事项沟通 182 governance300 审计计划 183 isa 300 planning310 对企业的了解 184 isa 310 knowledge of the business320审计重要性 185 isa 320 audit materiality400 会计和内部控制186 isa 400 accounting and internal control402 企业外聘服务机构的审isa 402 audit considerations relating to entities using 187 计考虑 service organisations 500审计证据 188 isa 500 audit evidence501审计证据-特殊情况的特isa 501 audit evidence-additionalconsiderations for 189 殊考虑 specific items510外部询证 190 isa 510 external confirmations520分析性复核程序 191 isa 520 analytical procedures530审计抽样 192 isa 530 audit sampling540会计估计的审计 193 isa 540 audit of accounting estimates 560期后事项 194 isa 560 subsequent events580管理当局声明书 195 isa 580 management representations 610 内部审计的考虑196 isa 610 considering the work of internal auditing620 使用专家的工作 197 isa 620 using the work of an expert 700财务报表的审计报告198 isa 700 auditors' report on financial statements710可比性 199 isa 710 comparatives720 与财务报表审计相关的isa 720 other information in documents containing audited 200 其他信息 financial statements 910 受托复阅财务报表 201 isa 910 engagement to review financial statements法律和规则 206 legal and regulations法定义务,法定责任 207 legal obligation鉴证程度 208 levels of assurance负债 209 liability审计范围限制 210 limitation on scope审计的局限性 211 limitation of audit控制系统的局限性 212 limitations of controls system诉讼和赔偿 213 litigation and claims诉讼 214 litigation借款,贷款 215 loans长期负债 216 long term liabilities低价招揽审计业务 217 lowballing管理 218 management经营完整 219 management integrity管理当局声明书 220 management representation letter推销,营销,市场学 221 marketing重要的矛盾 222 material inconsistency重大误报 223 material misstatements of fact重要性 224 materiality计量 225 measurement微型计算器 226 microcomputers变更报告 227 modified reports性质 229 nature消极鉴证 230 negative assurance可实现净值 231 net realizable value非现金资产的登记本 232 non-current asset register非执行董事 233 non-executive directors非抽样风险 234 non-sampling risk非法定审计 235 non-statutory audits客观性 236 objectivity或有事项 237 obligating event或有事项披露 238 obligatory disclosure出现 240 occurrence(与主机)联机计算器系统 241 on-line computer systems期初余额 242 opening balances经营审计 243 operational audits经营工作计划 244 operational work plans意见购买 245 opinion shopping其他的信息 246 other information内审外包 247 outsourcing internal audit财务报表的全面复核 248 overall review of financial statements 滞纳金 249 overdue fees制造费用分配 250 overhead absorption定期的计划 251 periodic plan永久审计档案 252 permanent audit files个人的亲属关系 253 personal relationships计划 254 planning抽样总体 255 population精密，准确 256 precision控制风险的初次评估258 preliminary assessment of control risk 预付款项 259 prepayments表述，披露 260 presentation and disclosure会计处理的问题 261 problems of accounting treatment程序方法 262 procedural approach程序 263 procedures接受任命后的审计程序264 procedures after accepting nomination 采购 265 procurement保密的职业职责 266 professional duty of confidentiality备抵,准备 268 provision公共职责 269 public duty公众利益 270 public interest宣传 271 publicity采购分类账 272 purchase ledger采购和费用循环 273 purchases and expenses system保留意见 276 qualified opinion错误的性质 278 qualitative aspects of errors随机选择 279 random selection合理保证 280 reasonable assurance再评估抽样风险 281 reassessing sampling risk可靠性 282 reliability报酬 283 remuneration对经营的报告 284 report to management报告 285 reporting研究和开发成本 286 research and development costs 资格保留 287 reservation of title准备,储备 288 reserves收入和资本支出 289 revenue and capital expenditure 复核 290 review复核和资本支出 291 review and capital expenditure 权力和义务 295 rights and obligations风险和重要性 297 risk and materiality以风险为导向的方法 298 risk-based approach审计师的轮换 300 rotation of auditor appointments 职业道德守则 301 rules of professional conduct销售制度 303 sales system销售税金,营业税 304 sales tax销售,销货 305 sales样本量 306 sample size抽样风险 307 sampling risk抽样单元 308 sampling units未调整的错误表 309 schedule of unadjusted errors内部审计的范围和目标310 scope and objectives of internal audit 职责划分 311 segregation of duties服务机构 312 service organization重要影响或未预期的亲属关313 significant fluctuations or unexpected relationships 系小企业 314 small entity个体营业者 316 sole traders内部控制上的样本证书 318 specimen letter on internal control 利益相关者 319 stakeholders标准工作底稿 320 standardised working papers声明1: 完整，客观性和独立321 statement 1:integrity,objectivity and independence声明 2: 信任的职业责任 322 statement 2:the professional duty of confidence声明 3: 广告，宣传和获得职statement 3: advertising ,publicity and obtaining 323 业工作 professional work声明5: 审计聘任的变更324 statement 5:changes in professional appointment统计抽样 325 statistical sampling法定审计 326 statutory audit法定责任 328 statutory duty保管责任人 329 stewardship战略性计划 330 strategic plan分层 331 stratification期后事项 332 subsequent events实证性测试程序 333 substantive procedures实质性测试 334 substantive tests充分的适当审计证据 335 sufficient appropriate audit evidence 监督 338 supervision监督和监控的角色 339 supervisory and monitoring roles供应商的声明 340 suppliers' statements系统和内部控制 341 system and internal controls系统选择法 342 systematic selection系统为导向的方法 343 systems-based approach有形的非流动资产 344 tangible non-current assets投标,清偿 345 tendering委任的条款 346 terms of the engagement控制的测试 347 tests of control股东大会 348 the AGM委员会 349 the board三E原则 350 three Es准时 351 timing可容忍误差 352 tolerable error应付帐款 353 trade accounts payable and purchases应付帐款名单 354 trade accounts payable listing培训 355 training国库,库房 356 treasury真实 357 TRUEturnbull 委员会 358 turnbull committee越权 359 ultra vires不确定性 360 uncertainty未到(支付)期的未决 361 undue dependence无保留的审计报告 362 unqualified audit report 使用知识 364 using the knowledge使用专家的工作 365 using the work of an expert 计价，估价366 valuation现金(交易)价格 367 value for money自愿披露 368 voluntary disclosure工资，薪金 369 wages and salaries工资系统 370 wages system在产品 371 work in progress工作底稿 372 working papers。

ACCA重点单词

ACCA重点单词独资企业银行透支购货退回销货退回 Sole trader Bank overdraft Return outwards Return inwards毛利 Gross profit 租金与地方Rent and rates 税收到的折扣 Discount received 给与的折扣 Discount allowed 要求权 Claim 提款Drawings 合伙企业 Partnership 合伙人 Partner合伙协议 Partnership agreement 资本利息 Interest on capital收购公司 Purchasing company 开帐分录 Opening entry 接管 Take over 企业收购帐户 Business purchaseaccount卖主帐户 Vendor account 留存收益 Retained earnings 普通股股本优先股股本债券损益表股东年会真实/公允推销成本投资注销额Ordinary share capital Preference share capital DebenturesProfit and loss account General meeting True and fair Distribution cost Amount written-off investment剩余利润 Residual profit 自建工程资本Own work capitalized化分配 Appropriation 集团内股票收Income from shares in入 group under takings盈亏分配帐Profit and loss appropriation 其他股票收入 Income from shares in 户 other participatinginterests结转下期余Balance carried down 自有股 Own shares 额上期结转余Balance Brought down 负债准备 Provisions for liabilities 额合伙人贷款Partner’s loan 养老金 Pensions 合作企业 Joint venture 资本赎回公积 Capital redemptionreserve合作企业备Memorandum joint venture 按公司章程保Reserve provided for by 查帐户留的公积 the articles of association 杂费 Sundry expenses 公司所得税Corporation tas (CT) 佣金 Commission 财政年度 Financial year 运出运费 Carriage outwards 预交公司所得Advanced corporation税 tax(ACT)运入运费 Carriage inwards 主体公司所得Mainstream corporation税 tax(MCT)联合银行存Joint bank account 所得税率适用CT year 款帐户年度商誉Goodwill 税金抵免 Tax credit 重估价法 Revaluation method 税收机构 Inland revenue 合并 Amalgamation 应纳税利润 Taxable profit合并前公司所得税准Provision fo CT 备合并后 Post-Amalgamation 应抵预交公司ACT recoverable所得税通过支付年Discharge by payment of 应付公司所得ACT payable 金清偿 annuity 税年金暂记帐Annuity suspense account 预算报告 Budget speech 户保险金Premiums 资本收益 Capital gain 退保价值 Surrender value 小公司税率 Small companies rate 人寿保险政Life assurance policies 边际利率 Marginal rate 策帐户account 贸易表 Trading account 完全税率 Full rate 终止 Cessation 免税投资收益Franked investmentincome变卖资产帐Realization account 资本减免 Capital allowances 户合伙企业的Dissolution of partnership 剩余预交公司Surplus ACT 解体所得税最后约定的Last agreed capital 寄售业务 Consignment trading 资本逐步解体 Piecemeal dissolution 汇票 Bills of exchange 变卖资产费Provision for realization 分支机构 Branch 用准备 expense变卖资产损Loss on realization 代理商 Agent 失股票帐户 Shares account 交易商 Trader 英国境内公UK resident company 受托人Consignee 司非免税收入 Un-franked receipts 委托人,寄售人 Consigner 公司所得税CT charge 保障,赔偿 Indemnity 费用代扣所得税Payment under deduction of 销售帐单 Account sales 的交纳 IT 磨损Wear and tear 寄售利润 Profit on consignment 拥有法定所Freehold land 进口税Import duties 有权的土地过时 Obsolescence 运费 Delivery to customers 开采或消耗 Extraction of consumption 途中保险费 Carriage insurance onover time goods delivered toCustomers直线法 Straight line method 佣金 Commission 余额递减法 Reducing balance method 汇付 Remittance 年数总和法 Sum of the digits method 未售存货 Unsold stockPre-Amalgamation累计折旧 Accumulated depreciations 应收票据经济使用年Useful economiclives 保险收入限每股净收益 Earnings per share 面值例外项目 Exceptional items 贴现费用非常项目 Extraordinary items 财务费用前期调整 Prior year adjustment 应付票据不能抵销的Irrevocable advanced 支出预交公司税 corporation tax 未抵销的损Unrelieved losses 即期汇票失净值基础 Net basis 监管零值基础 Nil basis 主损益帐户Bills receivableInsurance proceeds Face valueDiscount charges Financing cost Bills payable Expenditure Sight draftsCustodyMain profit and loss accountDepartmentalization Apportionment消耗品 Consumable stores 部门化成本与可实The lower of cost and net 分摊现净值孰低 realizable value 平均成本 Average cost 共同性费用 Common expense 先进先出 First in first out 包装纸 Wrapping paper 后进先出 Last in first out 评价 Assess 标准成本 Standard cost 独立实体 Independent entity 重置成本Replacement cost 投资报酬率 Return on investment 资产负债表Event after balance sheet date 减除佣金后利Post-commission profit 日后日期润董事会 The board of directors 赊销收入 Credit sales 调整事项 Adjusting event 修理费用 Repair charges 非调整事项 Non-adjusting event 一般费用 General expense 或有事项Contingencies 分支销售机构 Selling agency branch 或有收益 Contingent gain 正常存货损失 Normal stock losses 或有损失 Contingent loss 交易帐户 Trading account 资本承诺 Capital commitments 非常存货损失 Abnormal stock losses 现金流量表Cash flow statement 本地购货 Local purchase 信用交易 Credit transaction 退货Returned goods 现实购买力Current purchasing power 独立分支机构 Independent branch 会计 accounting (CPP) 现实成本会Current cost 往来帐户 Current account 计 accounting(CCA) 零售物价指Retail price index 复式簿记帐户 Double-entry accounts 数持有收益 Holding gains 时间差异 Time lag differences 业绩评估 Assessmentof performance 分支机构间转Inter-branch transfer移货币性项目Measurement of monetary 结算 Settlement 的衡量 items货币性资产 Monetary assets分支机构间往Interbranch current 来帐户 account货币性负债 Monetary liabilities 分支机构存货Branch stock adjustment调整帐户 account征求意见稿 Exposure draft 未实现利润准Provision for unrealized备 profit货币性营运Monetary working capital 实现原则 Realization 资本调整adjustment举债比率调Gearing adjustment 货币折算 Currency translation 整净营业资产 Net operating assets 货币兑换 Currency conversion 发行和赎回Issue and redemption 当地货币 Local currency 债券 debentures 债券 Bonds 汇率Exchange rate 契约 Deed 即期汇率 Spot rate 无担保债券 Naked-debentures(unsecured) 远期合同 Forward contract 拥有法定所Freehold 贴水Discount 有权的偿债基金 Sinking fund 升水 Premium 债券赎回偿Debenture redemption 货币性项目 Monetary items 债基金 sinking fund account偿债基金投Sinking fund investment 风险 Risk 资帐户 account可转换债券 Convertible debentures 不确定性 Uncertainty 资本化发行Capitalization issue 套期保值 Hedging 股权发行 Bonus issue 长期货币性资Long-term monetary产 assets含权价 Cum-rights prices 长期货币性要Long-term monetary求权 claims除权价 Ex-rights prices 汇兑收益/损失 Exchange rate gain/loss 可分配公积Distributable of reserves 时态法 Temporal method 以公积支付Paying a dividend out of 历史汇率法 Historic method 股利 reserve已付清红利Paid-up bonus shares 期末汇率法 Closing rate method 股重估公积 Revaluation reserve 场地费用 Site expenses 减资 Capitalreductions 管理费用 Administrative expenses 资本重组 Capital reorganizations装置和设备 Furniture and fittings 过剩资本 Excess capital 房屋 Premises 资本重建 Capital reconstruction 预付费用 Payment in advance 权益汇总帐Sundry members account 建造合同 Construction contract 户实现帐户 Realization account 工程保留款 Retention 购买者帐户Purchaser’s account 分期付款 Progress payment自愿清算特别决议方案\\计划清偿\\偿还卖方帐户创立合并高估低估集团报表 Voluntary liquidation Special resolution Scheme DischargeVendor account Amalgamation Over-valuation Under-valuation Group accounts纵向联合 Vertical integration 横向联合 Horizontal integration 不同行业联Diversification 合控股公司 Holding company交易帐户 Trading account 合同收入 Contract fee 合同亏损 Loss on contract完工百分比 Percentage of completion 完成合同 Completed contract 预期利润Expected profit 承建商 Contractor 矫正 Rectification已鉴定完工价Value of work certified 值总部费用 Head office costs 合同成本 Contract costs 销售收入 Turnover 合同损失准备 Provision for loss oncontract预收款 Payment on account 可预见损失 Foreseeable loss重大影响 Dominant influence 直接控制集Direct group 团垂直控制集Vertical group 已付款超过收Excess progress payment 团入(部分) 混合控制集Mixed group 股票/证券 Stock ,security 团盈余公积 Revenue reserve 债券 Debenture 合并公积 Consolidation reserve 法定权利 Legal rights 少数股权 Minority interests 报价 Quote合并商誉 Goodwill on consolidation 证券交易所 Stock exchange 合并资本公Capital reserve on 上市投资 Listed investment 积 consolidation少数股东 Minority share holders 偿还 Repayment 股本溢价 Share premium 累积股息 Cum div cd 部分收购 Partial acquisition 累积利息 Cum-int ci 在途支票 Cheque in the post 股息除外 Ex-div xd 收买前后 Pre( post)-acquisition 利息除外 Ex-int xi 调整帐户 Adjustment accounts 面值Nominal value 对子公司投Investment in subsidiary 市价 Market value 资普通公积 General reserve 应计股利 Accrued dividend 参与股权 Participating interest 应计利息 Accrued interest 集团内部交Intra-group trading 证券交易所官Stock exchange official 易方清单 list 公司间销售 Inter-company sales 二级市场Secondary market 溢价 Premium 未上市证券市Unlisted securities market场感谢您的阅读，祝您生活愉快。

ACCA专业词汇汇总

1、Accelerated Depreciation 加快折旧：任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则2、Accident and Health Benefits 意外与健康福利：为员工提供有关疾病、意外受伤或意外死亡的福利。

这些福利包括支付医院及医疗开支以及有关时期的收入。

3、Accounts Receivable （AR）应收账款：客户应付的金额。

拥有应收账款指公司已经出售产品或服务但仍未收取款项4、Accretive Acquisition 具增值作用的收购项目：能提高进行收购公司每股盈利的收购项目5、Acid Test 酸性测试比率：一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。

计算方法：（现金+ 应收账款+短期投资）/ 流动负债6、Act of God Bond 天灾债券：保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来7、Active Bond Crowd 活跃债券投资者：在纽约股票交易所内买卖活跃的定息证券8、Active Income 活动收入：来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入9、Active Investing 积极投资：包含持续买卖行为的投资策略。

主动投资者买入投资，并密切注意其走势，以期把握盈利机会10、Active Management 积极管理：寻求投资回报高于既定基准的投资策略1、Activity Based Budgeting 以活动为基础的预算案：一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源2、Activity Based Management 以活动为基础的管理：利用以活动为基础的成本计算制度改善一家公司的运营3、Activity Ratio 活动比率：一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率4、Actual Return 实际回报：一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息5、Actuary 精算：保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命6、Acquisition 收购：一家公司收购另一家公司的多数股权7、Acquisition Premium 收购溢价：收购一家公司的实际成本与该公司收购前估值之间的差额8、Affiliated Companies 联营公司：一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联9、Affiliated Person 关联人士：能影响一家企业活动的人士，包括董事、行政人员及股东等10、After Hours Trading 收盘后交易：主要大型交易所正常交易时间以外进行的买卖交易1、After Tax Operating Income -ATOI 税后营运收入：一家公司除税后的总营运收入。

ACCA教材词汇表

ACCA教材词汇表。

独资企业Sole trader 收购公司Purchasing company银行透支Bank overdraft 开帐分录Opening entry购货退回Return outwards 接管Take over销货退回Return inwards 企业收购帐户Business purchase account 毛利Gross profit 卖主帐户Vendor account租金与地方税Rent and rates 留存收益Retained earnings收到的折扣Discount received 普通股股本Ordinary share capital给与的折扣Discount allowed 优先股股本Preference share capital要求权Claim 债券Debentures提款Drawings 损益表Profit and loss account合伙企业Partnership 股东年会General meeting合伙人Partner 真实/公允True and fair合伙协议Partnership agreement 推销成本Distribution cost资本利息Interest on capital 投资注销额Amount written-offinvestment剩余利润Residual profit 自建工程资本化Own work capitalized分配Appropriation 集团内股票收入Income from shares in groupunder takings盈亏分配帐户Profit and loss appropriation 其他股票收入Income from shares in otherparticipating interests结转下期余额Balance carried down 自有股Own shares上期结转余额Balance Brought down 负债准备Provisions for liabilities 合伙人贷款Partner’s loan养老金Pensions合作企业Joint venture 资本赎回公积Capital redemption reserve 合作企业备查帐户Memorandum joint venture 按公司章程保留的公积Reserve provided for by thearticles of association杂费Sundry expenses 公司所得税Corporation tas (CT)佣金Commission 财政年度Financial year运出运费Carriage outwards 预交公司所得税Advanced corporationtax(ACT)运入运费Carriage inwards 主体公司所得税Mainstream corporationtax(MCT)联合银行存款帐户Joint bank account 所得税率适用年度CT year商誉Goodwill 税金抵免Tax credit重估价法Revaluation method 税收机构Inland revenue合并Amalgamation 应纳税利润Taxable profit合并前Pre-Amalgamation 公司所得税准备Provision fo CT合并后Post-Amalgamation 应抵预交公司所得税ACT recoverable通过支付年金清偿Discharge by payment of应付公司所得税ACT payableannuity年金暂记帐户Annuity suspense account 预算报告Budget speech保险金Premiums 资本收益Capital gain退保价值Surrender value 小公司税率Small companies rate人寿保险政策帐户Life assurance policies边际利率Marginal rateaccount贸易表Trading account 完全税率Full rate终止Cessation 免税投资收益Franked investment income变卖资产帐户Realization account 资本减免Capital allowances合伙企业的解体Dissolution of partnership 剩余预交公司所得税Surplus ACT最后约定的资本Last agreed capital 寄售业务Consignment trading 逐步解体Piecemeal dissolution 汇票Bills of exchange变卖资产费用准备Provision for realizationexpense分支机构Branch变卖资产损失Loss on realization 代理商Agent股票帐户Shares account 交易商Trader英国境内公司UK resident company 受托人Consignee非免税收入Un-franked receipts 委托人,寄售人Consigner公司所得税费用CT charge 保障,赔偿Indemnity代扣所得税的交纳Payment under deduction of IT 销售帐单Account sales磨损Wear and tear 寄售利润Profit on consignment 拥有法定所有权的土地Freehold land 进口税Import duties过时Obsolescence 运费Delivery to customers开采或消耗Extraction of consumptionover time 途中保险费Carriage insurance on goodsdelivered to Customers直线法Straight line method 佣金Commission余额递减法Reducing balance method 汇付Remittance年数总和法Sum of the digits method 未售存货Unsold stock累计折旧Accumulated depreciations 应收票据Bills receivable 经济使用年限Useful economic lives 保险收入Insurance proceeds 每股净收益Earnings per share 面值Face value例外项目Exceptional items 贴现费用Discount charges 非常项目Extraordinary items 财务费用Financing cost前期调整Prior year adjustment 应付票据Bills payable不能抵销的预交公司税Irrevocable advancedcorporation tax支出Expenditure未抵销的损失Unrelieved losses 即期汇票Sight drafts净值基础Net basis 监管Custody零值基础Nil basis 主损益帐户Main profit and loss account 消耗品Consumable stores 部门化Departmentalization成本与可实现净值孰低The lower of cost and netrealizable value分摊Apportionment平均成本Average cost 共同性费用Common expense先进先出First in first out 包装纸Wrapping paper后进先出Last in first out 评价Assess标准成本Standard cost 独立实体Independent entity重置成本Replacement cost 投资报酬率Return on investment 资产负债表日后日期Event after balance sheet date 减除佣金后利润Post-commission profit 董事会The board of directors 赊销收入Credit sales调整事项Adjusting event 修理费用Repair charges非调整事项Non-adjusting event 一般费用General expense或有事项Contingencies 分支销售机构Selling agency branch 或有收益Contingent gain 正常存货损失Normal stock losses或有损失Contingent loss 交易帐户Trading account资本承诺Capital commitments 非常存货损失Abnormal stock losses现金流量表Cash flow statement 本地购货Local purchase信用交易Credit transaction 退货Returned goods独立分支机构Independent branch现实购买力会计Current purchasing poweraccounting (CPP)现实成本会计Current cost accounting(CCA) 往来帐户Current account零售物价指数Retail price index 复式簿记帐户Double-entry accounts持有收益Holding gains 时间差异Time lag differences业绩评估Assessment of performance 分支机构间转移Inter-branch transfer货币性项目的衡量Measurement of monetary items 结算Settlement货币性资产Monetary assets 分支机构间往来帐户Interbranch current account 货币性负债Monetary liabilities 分支机构存货调整帐户Branch stock adjustmentaccount征求意见稿Exposure draft 未实现利润准备Provision for unrealizedprofit实现原则Realization货币性营运资本调整Monetary working capitaladjustment举债比率调整Gearing adjustment 货币折算Currency translation净营业资产Net operating assets 货币兑换Currency conversion发行和赎回债券Issue and redemption当地货币Local currencydebentures债券Bonds 汇率Exchange rate契约Deed 即期汇率Spot rate无担保债券Naked-debentures(unsecured) 远期合同Forward contract拥有法定所有权的Freehold 贴水Discount偿债基金Sinking fund 升水Premium货币性项目Monetary items债券赎回偿债基金Debenture redemption sinkingfund account风险Risk偿债基金投资帐户Sinking fund investmentaccount可转换债券Convertible debentures 不确定性Uncertainty资本化发行Capitalization issue 套期保值Hedging股权发行Bonus issue 长期货币性资产Long-term monetary assets 含权价Cum-rights prices 长期货币性要求权Long-term monetary claims 除权价Ex-rights prices 汇兑收益/损失Exchange rate gain/loss可分配公积Distributable of reserves 时态法Temporal method历史汇率法Historic method以公积支付股利Paying a dividend out ofreserve已付清红利股Paid-up bonus shares 期末汇率法Closing rate method重估公积Revaluation reserve 场地费用Site expenses减资Capital reductions 管理费用Administrative expenses资本重组Capital reorganizations 装置和设备Furniture and fittings过剩资本Excess capital 房屋Premises资本重建Capital reconstruction 预付费用Payment in advance权益汇总帐户Sundry members account 建造合同Construction contract实现帐户Realization account 工程保留款Retention购买者帐户Purchaser’s account分期付款Progress payment自愿清算Voluntary liquidation 交易帐户Trading account特别决议Special resolution 合同收入Contract fee方案\计划Scheme 合同亏损Loss on contract清偿\偿还Discharge 完工百分比Percentage of completion卖方帐户Vendor account 完成合同Completed contract创立合并Amalgamation 预期利润Expected profit高估Over-valuation 承建商Contractor低估Under-valuation 矫正Rectification集团报表Group accounts 已鉴定完工价值Value of work certified纵向联合Vertical integration 总部费用Head office costs横向联合Horizontal integration 合同成本Contract costs不同行业联合Diversification 销售收入Turnover控股公司Holding company 合同损失准备Provision for loss oncontract重大影响Dominant influence 预收款Payment on account直接控制集团Direct group 可预见损失Foreseeable loss垂直控制集团Vertical group 已付款超过收入(部分) Excess progress payment混合控制集团Mixed group 股票/证券Stock ,security盈余公积Revenue reserve 债券Debenture合并公积Consolidation reserve 法定权利Legal rights少数股权Minority interests 报价Quote合并商誉Goodwill on consolidation 证券交易所Stock exchange上市投资Listed investment合并资本公积Capital reserve onconsolidation少数股东Minority share holders 偿还Repayment股本溢价Share premium 累积股息Cum div cd部分收购Partial acquisition 累积利息Cum-int ci在途支票Cheque in the post 股息除外Ex-div xd收买前后Pre( post)-acquisition 利息除外Ex-int xi调整帐户Adjustment accounts 面值Nominal value对子公司投资Investment in subsidiary 市价Market value普通公积General reserve 应计股利Accrued dividend参与股权Participating interest 应计利息Accrued interest集团内部交易Intra-group trading 证券交易所官方清单Stock exchange official list 公司间销售Inter-company sales 二级市场Secondary market溢价Premium 未上市证券市场Unlisted securities market 折价Discount 让与,出售disposal债券利息Debenture interest 加权平均Weighted分次购买Piecemeal acquisition 结帐Close off关联公司Associated company 已分派股份Allocated shares多数股权Majority holding 国库券Treasury stock累计控股Cumulative holding 认股权发行Rights issue孙公司Sub-subsidiary 赊销Credit sale子集团,附属集团Sub-group 租购Hire purchase多公司结构Multi-company structures 信用协议Credit agreement伙伴子公司Fellow subsidiaries 会计处理Accounting treatment有效股权Effective shareholdings 经营性租赁Operating lease控制股权Controlling interest 融资租赁Finance lease资本报酬率Return on capital employed 出租人/承租人Lesser /lessee产权收益率Returen on equity 一期(二期)租赁Primary(secondary)period息税前净利Net Profit before interest andtax不可撤销的付款No-cancelable payment应收帐款帐龄表Aging schedule of debtors 名义租金Peppercorn rent资金来源及运用表Source and application offunds statement报酬Reward通货膨胀Inflation 现值Present value通货紧缩Deflation 最低租赁付款额Minimum lease payment损耗Deplete 定金Deposit每股收益Earnings per share 公允价值Fair value股利保证倍数Dividend cover 财务费用Finance charge股利分配率Dividend payout ratio 实际利率Effective rate of financecharge股利收益率Dividend yield ratio 平均未付资本余额Average balance of capitaloutstanding净收益率Earnings yield 资本偿还Capital repayment市盈率Price/ earnings ratio 精确法Actuarial method公司估价The valuation of components 递延收益Deferred income联营公司Associated companies 分期支付Installment共同比财务报表Common-size financialstatements 未实现利润准备Provision for unrealizedprofit物质资源Physical resources 应收租购款帐户Hire purchase debtorsaccount会计原则Accounting principles 重新获得帐户Repossessions account 会计方法Accounting methods 金融公司Finance house权责发生制Accrual accounting 制造商Manufacturer重置成本Replacement cost 交易商Dealer一般会计原则Generally accepted accountingprinciples(GAAP)总盈余Gross earnings剩余现金Cash surplus 政府补助Government grant净值减免Writing down allowance 租赁期Lease term。

acca专业英文词汇

acca专业英文词汇1. Accounting: 会计2. Auditing: 审计3. Bookkeeping: 簿记4. Business analysis: 商业分析5. Capital: 资本6. Cash flow: 现金流7. Cost accounting: 成本会计8. Credit: 信用9. Debtor: 债务人10. Equity: 股权11. Expenses: 费用12. Financial statements: 财务报表13. Fixed assets: 固定资产14. Float: 浮存金15. Forecasting: 预测16. Fraud: 欺诈17. General ledger: 总分类账18. Income: 收入19. Internal control: 内部控制20. Inventory: 存货21. Ledger: 分类账22. Liabilities: 负债23. Margins: 利润24. Management accounting: 管理会计25. Market research: 市场研究26. Merchandise: 商品27. Net worth: 净值28. Partnership: 合伙企业29. Payroll: 工资单30. Profits: 利润31. Return on investment (ROI): 投资回报率32. Revenue: 收入33. Shareholder: 股东34. Stock: 股票35. Tax: 税36. Trial balance: 试算平衡表37. Variable costs: 可变成本38. Working capital: 营运资本These are just a few of the many accounting and business-related terms used in the ACCA. Studying for the ACCA requires a good understanding of these and other financial concepts and terminology.。

刚入门必须学会的700个ACCA英语单词

刚入门必须学会的700个ACCA英语单词（1）Assets cover资产保障（2）Asset value per share每股资产价值（3）Associated company联营公司（4）Attainable standard可达标准（5）Attributable profit可归属利润（6）Audit审计（7）Audit report审计报告（8）Auditing standards审计准则（9）Authorized share capital额定股本（10）Available hours可用小时（11）Avoidable costs可避免成本（12）Back-to-back loan易币贷款（13）Back flush accounting倒退成本计算（14）Bad debts坏帐（15）Bad debts ratio坏帐比率（16）bank charges银行手续费（17）Bank overdraft银行透支（18）Bank reconciliation银行存款调节表（19）Bank statement银行对帐单（20）Bankruptcy破产（21）Basis of apportionment分摊基础（22）accounting reference period会计参照期间（23）Accrual concept应计概念（24）Accrual expenses应计费用（25）Acquisition accounting收购会计（26）Activity based accounting作业基础成本计算（27）Adjusting events调整事项（28）Administrative expenses行政管理费（29）Advice note发货通知（30）Acid test ration速动比率（酸性测试比率）（31）Acquisition购置（32）ABC作业基础成本计算（33）absorbed overhead已吸收制造费用（34）absorption costing吸收成本计算（35）account帐户，报表（36）accounting postulate会计假设（27）accounting series release会计公告文件（38）accounting valuation会计计价（39）account sale承销清单（40）accountability concept经营责任概念（41）accountancy会计职业（42）accountant会计师（43）accounting会计（44）agency cost代理成本（45）accounting bases会计基础（46）accounting manual会计手册（47）Accounting period会计期间（48）Accounting policies会计方针（49）Accounting rate of return会计报酬率（50）Accounting reference date会计参照日（51）Amortization摊销（52）Analytical review分析性检查（53）Annual equivalent cost年度等量成本法（54）Annual report and accounts年度报告和报表（55）Appraisal cost检验成本（56）Appropriation account盈余分配帐户（57）Articles of association公司章程细则（58）Assets资产（59）Batch批量（60）Batch costing分批成本计算（61）Beta factor（市场）风险因素（62）Bill帐单（63）Bill of exchange汇票（64）Bill of landing提单（65）Bill of materials用料预计单（66）Bill payable应付票据（67）Bill receivable应收票据（68）Bin card存货记录卡（69）Bonus红利（70）book-keeping薄记（71）Boston classification波士顿分类（72）Breakeven chart保本图（73）Breakeven point保本点（74）breaking-down time复位时间（75）Budget预算（76）Budget center预算中心（77）Budget cost allowance预算成本折让（78）Budget manual预算手册（79）Budget period预算期间（80）Budgetary control预算控制（81）Budgeted capacity预算生产能力（82）Burden制造费用（83）Business center经营中心（84）Business entity营业个体（85）Business unit经营单位（86）Buy-out management管理性购买产权（87）By-product副产品（88）called-up share capital催缴股本（89）Capacity生产能力（90）Capacity ratios生产能力比率（91）Capital资本（92）Capital assets pricing model资本资产计价模式（93）Capital commitment承偌资本（94）Capital employed已运用的资本（95）Capital expenditure资本支出（96）Capital expenditure authorization资本支出核准（97）Capital expenditure control资本支出控制（98）Capital expenditure proposal资本支出申请（99）Capital funding planning资本基金筹集计划（100）capital gain资本收益（101）capital investment appraisal资本投资评估（102）capital maintenance资本保全（103）capital resource planning资本资源计划（104）capital surplus资本盈余（105）capital turnover资本周转率（106）card记录卡（107）cash现金（108）cash account现金帐户（109）cash book现金帐薄（110）cash cow金牛产品（111）cash flow现金流量（112）cash discounted现金贴现（113）cash flow budget现金流量预算（114）cash flow statement现金流量表（115）cash ledger现金分类帐（116）cash limit现金限额（117）CCA现时成本会计（118）center中心（119）changeover time变更时间（120）chartered entity特许经济个体（121）cherub支票（122）cherub register支票登记薄（123）coin analysis零钱分类（124）classification分类（125）clock card工时卡（126）code代码（127）commitment accounting承偌确认会计（128）common cost共同成本（129）company limited by guarantee有限担保责任公司（130）company limited shares股份有限公司（131）competitive position竞争能力状况（132）concept概念（133）conglomerate跨行业企业（134）consistency concept一致性概念（135）consolidated accounts合并报表（136）consolidation accounting合并会计（137）consortium财团（138）contingency plan应急计划（139）contingent liabilities或有负债（140）continuous operation连续生产（141）contra抵消（142）contract cost合同成本（143）contract costing合同成本计算（147）contribution per unit of limiting factor ration单位限定因素的贡献毛益比率（148）contribution to sales ration贡献毛益对销售比率（150）control account控制帐户（151）control limits控制限度（152）controllability concept可控制概念（153）controllable cost可控制成本（154）conversion cost加工成本（155）convertible loan stock可转换为股票的贷款（161）cost account成本帐户（162）cost accounting成本会计（163）cost accounting manual成本手册（164）cost accounts calendar成本报表的日历时间（165）cost adjustment成本调整（166）cost allocation成本分配（167）cost apportionment成本分摊（168）cost attribution成本归属（169）cost audit成本审计（170）cost behaviour成本性态（171）cost benefit analysis成本效益分析（172）cost center成本中心（173）cost driver成本动因（174）cost of capital资本成本（175）cost of conformance相符成本（176）cost of goods sold销货成本（177）cost of non-conformance非相符成本（178）cost of sales销售成本（179）cost reduction成本降低（180）cost structure成本结构（181）cost unit成本单位（182）cost-volume-profit analysis（CVP）本量利分析（183）costing成本计算（184）CPP现时购买力会计（185）credit note贷项通知（186）credit report信贷报告书（187）creditor债权人（188）creditor days ratio应付帐款天数率（189）creditors ledger应付帐款分类帐（190）critical event关键事项（191）critical path关键路线（192）cumulative preference shares累积优先股（193）current account往来帐户（194）current asset流动资产（195）current cost accounting现时成本会计（196）current liabilities流动负债（197）current purchasing power accounting现时购买力会计（198）current ration流动比率（199）cut-off截止（200）CVP本量利分析（201）cycle time周转时间（202）debenture债券（203）debit note借项通知（204）debit capacity举债能力（205）debt ratio债务比率（206）debtor债务人（207）debtor days ratio应收帐款天数率（208）debtors应收款（209）debtors ledger应收帐款分类帐（210）debtor’age analysis应收帐款帐龄分析（211）decision driven costs决策连动成本（212）decision tree决策树（213）defects次品（214）deferred expenditure递延支出（215）deferred shares递延股份（216）deferred taxation递延税款（217）delivery note交货单（218）departmental accounts部门报表（219）departmental budget部门预算（220）depreciation折旧（221）dispatch note发运单（222）development cost开发成本（223）differential cost差别成本（224）direct hours yield直接工时产出率（225）direct labor cost-standard标准直接人工成本（226）direct labor efficiency-variance直接人工效率差异（227）direct labor rate—variance直接人工费率差异（228）direct labor total-variance直接人工总差异（229）direct material mix-variance直接材料结构差异（230）direct price-variance直接材料价格差异（231）direct material total-variance直接材料总差异（232）direct materials usage-variance直接材料用量差异（233）direct materials yield-variance直接材料产出率差异（234）direct cost直接成本（235）direct debit直接借项（236）direct hours yield直接小时产出率（237）direct labor cost percentage rate直接人工成本百分比（238）direct labor hour rate直接人工小时率（239）directs on indirect work间接工作事项上的工时（240）discount rate贴现率（241）discounted cash flow现金流量贴现（242）discretionary cost酌量成本（243）distribution cost摊销成本（244）diversions移用（245）diverted hours移用小时（246）diverted hour’s ratio移用工时比率（247）dividend股利（248）dividend cover股利产出率（249）dividend per share每股股利（250）dog疲软产品（251）double entry accounting复式会计（252）double-entry book-keeping复式薄记（253）doubtful debts可疑债务（254）down time停工时间（255）dynamic programming动态规划（256）earning per share每股盈利（257）earning ratio市盈率（258）economic order quantity（EOQ）经济订购批量（259）efficient market hypothesis有效市场假设（260）efficiency ration效率性比率（261）element of cost成本要素（262）environmental audit环境审计（263）environmental impact assessment环境影响评价（264）EOQ经济订购批量（266）equity method of accounting权益法会计计算（267）equity share capital权益股本（268）equivalent units当量（269）event事项（270）exceptional items例外事项（271）expected value期望值（272）expenditure支出（273）expenses费用（274）external audit外部审计（275）external failure cost外部损失成本（276）extraordinary items非常事项（277）factory good让售商品（278）factoring应收帐款让售（279）fail value公允价值（280）feedback反馈（281）FIFO先近先出法（282）final accounts年终报表（283）finance lease融资租赁（284）financial accounting财务会计（285）financial accounts calendar adjustment财务报表的日历时间调整（286）financial management财务管理（287）financial planning财务计划（288）financial statement财务报表（289）finished goods完成品（290）fixed asset固定资产（291）fixed overhead固定制造费用（292）fixed asset turnover固定资产周转率（293）fixed assets register固定资产登记薄（294）fixed cost固定成本（295）flexed budget变动限额预算（296）flexible budget弹性预算（297）float time浮动时间（298）floating charge流动抵押（299）flow of funds statement资金流量表（300）forecasting预测（301）founder’s shares发起人股份（302）full capacity满负荷生产能力（303）function costing职能成本计算（304）functional budget职能预算（305）fund accounting基金会计（306）fundamental accounting concept基础会计概念（307）fungible assets可互换资产（308）futuristic planning远景计划G（309）gap analysis间距分析G（310）gearing举债经营比率（杠杆）G（311）goal congruence目标一致性G（312）going concern concept持续经营概念G（313）goods received note商品收讫单G（314）goodwill商誉G（315）gross dividend yield总股息产出率G（316）gross margin总边际G（317）gross profit毛利润G（318）gross profit percentage毛利润百分比G（319）group企业集团G（320）group accounts集团报表H（312）high-geared高结合杠杆（比例）H（313）hire purchase租购H（314）historical cost历史成本H（315）historical cost accounting历史成本会计H（316）hours小时（317）hurdle rate最低可接受的报酬率（318）ideal standard理想标准（319）idle capacity ration闲置生产能力比率（320）idle time闲置时间（321）impersonal accounts非记名帐户（322）imprest system定额备用制度（323）income and expenditure account收益和支出报表（324）incomplete records不完善记录（325）incremental cost增量成本（326）incremental yield增量产出率（327）indirect cost间接成本（328）indirect hours间接小时（329）insolvency无力偿付（330）intangible asset无形资产（331）integrated accounts综合报表（332）interdependency concept关联性概念（333）interest cover利息保障倍数（334）interlocking accounts连锁报表（335）internal audit内部审计（336）internal check内部牵制（337）internal control system内部控制体系（338）internal failure cost内部损失成本（339）internal rate of return（IRR）内含报酬率（340）inventory存货（341）investment投资（342）investment center投资中心（343）invoice register发票登记薄I（344）issued share capital已发行股本J（345）job定单J（346）job card工作卡J（347）job costing工作成本计算J（348）job sheet工作单J（349）joint cost联合成本J（350）joint products联产品J（351）joint stock company股份公司J（352）joint venture合资经营（353）journal日记帐J（354）just-in-time（JIT）适时制度J（355）jusy-in-time production适时生产J（356）just-in-time purchasing适时购买K（357）key factor关键因素L（358）labour人工L（359）labour transfer note人工转移单L（360）leaning curve学习曲线L（361）ledger分类帐户L（362）length of order book定单平均周期L（363）letter of credit信用证L（364）leverage举债经营比率L（365）liabilities负债L（366）life cycle costing寿命周期成本计算L（367）LIFO后近先出法L（368）limited liability company有限责任公司L（369）limiting factor限制因素L（370）line-item budget明细支出预算L（371）liner programming线性规划L（372）liquid assets变现资产L（373）liquidation清算L（374）liquidity ratios易变现比率L（375）loan贷款L（376）loan capital借入资本L（377）long range palnning长期计划L（378）lost time record虚耗时间记录L（379）low geared低结合杠杆（比例）L（380）lower of cost or net realizable value concept成本或可变净价孰低概念M（381）machine hour rate机器小时率M（382）machine time record机器时间记录M（383）managed cost管理成本M（384）management accounting管理会计M（385）management accounting concept管理会计概念M（386）management accounting guides管理会计指导方针M（387）management audit管理审计M（388）management buy-out管理性购买产权M（389）management by exception例外管理原则M（390）margin边际M（391）margin of safety ration安全边际比率M（392）margin cost边际成本M（393）margin costing边际成本计算M（394）mark-down降低标价M（395）mark-up提高标价M（396）market risk premium市场分险补偿M（397）market share市场份额M（398）marketing cost营销成本M（399）matching concept配比概念M（400）materiality concept重要性概念M（401）materials requisition领料单M（402）materials returned note退料单M（403）materials transfer note材料转移单M（404）memorandum of association公司设立细则M（405）merger兼并M（406）merger accounting兼并会计M（407）minority interest少数股权M（408）mixed cost混合成本N（409）net assets净资产N（410）net book value净帐面价值N（411）net liquid funds净可变现资金N（412）net margin净边际N（413）net present value（NPV）净现值N（414）net profit净利润N（415）net realizable value可变现净值N（416）net worth资产净值N（419）nominal account名义帐户N（420）nominal share capital名义股本N（421）nominal holding代理持有股份N（422）non-adjusting events非调整事项N（423）non-financial performance measurement非财务业绩计量N（424）non-intergrated accounts非综合报表N（425）non-liner programming非线性规划N（426）non-voting shares无表决权的股份N（427）notional cost名义成本N（428）number of days stock存货周转天数N（429）number of weeks stock存货周转周数O（430）objective classification客体分类O（431）obsolescence陈旧O（432）off balance sheet finance资产负债表外筹资O（433）offer for sale标价出售O（434）operating budget经营预算O（435）operating lease经营租赁O（436）operating statement营业报表O（437）operation time操作时间O（438）operational control经营控制O（439）operational gearing经营杠杆O（440）operating plans经营计划O（441）opportunity cost机会成本O（442）order定单O（443）ordinary shares普通股O（444）out-of-date cheque过期支票O（445）over capitalization过分资本化O（446）overhead制造费用O（447）overhead absorption rate制造费用分配率O（448）overhead cost制造费用O（449）overtrading超过营业资金的经营P（450）paid cheque已付支票P（451）paid-up share capital认定股本P（452）parent company母公司P（453）pareto distribution帕累托分布P（454）participating preference shares参与优先股P（455）partnership合伙P（456）payable ledger应付款项帐户P（457）payback回收期P（458）payments and receipts account收入和支出报表P（459）payments withheld保留款额P（460）payroll工资单P（461）payroll analysis工资分析P（462）percentage profit on turnover利润对营业额比率P（463）period cost期间成本P（464）perpetual inventory永续盘存P（465）personal account记名帐户P（466）PEPT项目评审法P（467）petty cash account备用金帐户P（468）petty cash voucher备用金凭证P（469）physical inventory实地盘存P（470）planning计划P（471）planning horizon计划时限P（472）planning period计划期间P（473）policy cost政策成本P（474）position audit状况审计P（475）post balance sheet events资产负债表编后事项P（476）practical capacity实际生产能力P（477）pre-acquisition losses购置前损失P（478）pre-acquisition profits购置前利润P（479）preference shares优先股P（480）preference creditors优先债权人P（481）preferred creditors优先债权人P（482）prepayments预付款项P（483）present value现值P（484）prevention cost预防成本P（485）price ratio市盈率P（486）prime cost主要成本P（489）prior charge capital优先股P（490）prior year adjustments以前年度调整P（491）priority base budgeting优先顺序体制的预算P（492）private company私人公司P（493）pro-forma invoice预开发票P（494）problem child问号产品P（495）process costing分步成本计算P（496）process time加工时间P（497）product cost产品成本P（498）Product life cycle产品寿命周期P（499）production cost生产成本P（500）production cost of sales售货成本P（501）production volume ratio生产业务量比率P（502）profit center利润中心P（503）profit per employee每员工利润P（504）profit retained for the year年度利润留存P（505）profit to turnover ratio利润对营业额比率P（506）profit-volume graph利量图P（507）profitability index盈利指数P（508）programming规划P（509）project evaluation and review technique项目评审法P（510）projection预计P（511）promissory note本票P（512）prospectus募债说明书P（513）provisions for liabilities and charges偿债和费用准备P（514）prudent concept稳健性概念P（515）public company公开公司P（516）purchase order订购单P（517）purchase requisition请购单P（518）purchase ledger采购帐户Q（519）quality related costs质量有关成本Q（520）queuing time排队时间R（521）rate率R（522）ratio比率R（523）ration pyramid比率金字塔R（524）raw material原材料R（525）receipts and payments account收入和支付报表R（526）receivable ledger应收款项帐户R（527）redeemable shares可赎回股份R（528）redemption赎回R（529）registered share capital注册资本R（530）rejects废品R（531）relevancy concept相关性概念R（532）relevant costs相关成本R（533）relevant range相关范围R（534）reliability concept可靠性概念R（535）replacement price重置价格R（536）report报表R（537）reporting报告R（538）research cost,applied应用性研究成本R（539）research cost,pure or basic理论或基础研究成本R（540）reserves留存收益R（541）residual income剩余收益R（542）responsibility center责任中心R（543）retention money保留款额R（544）return on capital employed运用资本报酬率R（545）returns退回R（546）revenue收入R（547）revenue center收入中心R（548）revenue expenditure收益支出R（549）revenue investment收入性投资R（550）right issue认股权发行R（551）rolling budget滚动预算R（552）rolling forecast滚动预测S（553）sales ledger销售分类帐S（554）sales order销售定单S（555）sales per employee每员工销售额S（556）scrap废料S（557）scrip issue红股发行S（558）secured creditors有担保的债权人S（559）segmental reporting分部报告S（560）selling cost销售成本S（561）semi-fixed cost半固定成本S（562）semi-variable cost半变动成本S（563）sensitivity analysis敏感性分析S（564）service cost center服务成本中心S（565）service costing服务成本计算S（566）set-up time安装时间S（567）shadow prices影子价格S（568）share股票S（569）share capital股份资本S（570）share option scheme购股权证方案S（571）share premium股票溢价S（572）sight draft即期汇票S（573）single-entry book-keeping单式薄记S（574）sinking fund偿债基金S（575）slack time松驰时间S（576）social responsibility cost社会责任成本S（577）sole trader独资经营者S（578）source and application of funds statement资金来源和运用表S（579）special order costing特殊定单成本计算S（580）staff costs职工成本S（581）standard标准S（582）standard accounting practice标准会计实务S（583）standard cost标准成本S（584）standard costing标准成本计算S（588）standard performace-labour标准人工业绩S（589）standard time标准时间S（590）standard order经常性定单S（591）statement of account营业帐单S（592）statement of affairs财务状况表S（593）statutory body法定实体S（594）stock存货S（595）stock control存货控制S（596）stock turnover存货周转率S（597）stocktaking盘点存货S（598）stores requisition领料申请单S（599）strategic business unit战略性经营单位S（600）strategic management accounting战略管理会计S（601）strategic planning战略计划S（602）strategy战略S（603）subjective classification主体分类S（604）subscribed share capital已认购的股本S（605）subsidiary undertaking子公司S（606）sunk cost沉没成本S（607）supply estimate预算估计S（608）supply expenditure预算支出S（609）suspense account暂记帐户S（610）SWOT analysis长处和短处，机会和威胁分析T（614）take-over接收T（615）tangible asset有形资产T（616）tangible fixed asset statement有形固定资产表T（617）target cost目标成本T（618）terotechnology设备综合工程学T（619）throughput accounting生产量会计T（620）time时间T（621）time sheet时间记录表T（622）total assets总资产T（623）total quality management全面质量管理T（624）total stocks存货总计T（625）trade creditors购货客户（应付帐款）T（626）trade debtors销货客户（应收帐款）T（627）trading profit and loss account营业损益表T（628）transfer price转让价格T（629）transit time中转时间T（630）treasurership财务长制度T（631）trail balance试算平衡表T（632）turnover营业额U（633）uncalled share capital未催缴股本U（634）under capitalization不足资本化U（635）under or over-absorbed overhead少吸收或多吸收的制造费用U（636）uniform accounting统一会计U（637）uniform costing统一成本计算U（638）unissued share capital未发行股本V（639）value价值V（640）value added增值V（641）value analysis价值分析V（642）value for money audit经济效益审计V（643）variable cost变动成本V（644）variable cost of sales销售的变动成本V（645）variance差异V（646）variance accounting差异会计V（647）variance administrative cost行政管理费用差异V（648）variance analysis差异分析V（649）variance budget预算差异V（650）variance direct labour efficiency直接人工效率差异V（651）variance direct labour rate直接人工费率差异V（652）variance direct labour total直接人工总差异V（653）variance direct material mix直接材料结构差异V（654）variance direct materials price直接材料价格差异V（655）variance direct materials total直接材料总差异V（656）variance direct material usage直接材料用量差异V（657）variance direct material yield直接材料产出率差异V（658）variance fixed production overhead expenditure固定生产性制造费用耗费差异V（659）variance fixed production overhead total固定生产性制造费用总差异V（660）variance fixed production overhead volume固定生产性制造费用业务量差异V（661）variance market share市场份额差异V（662）variance market size市场规模差异V（663）variance marketing cost营销成本差异V（664）variance operational经营差异V（665）variance operational price经营价格差异V（666）variance operation usage经营用量差异V（667）variance planning计划差异V（668）variance planning price计划价格差异V（669）variance quality cost质量成本差异V（670）variance revision标准修订差异V（674）variance sales mix contribution销售贡献毛益差异V（675）variance sales mix profit销售结构利润差异V（676）variance sales quantity contribution销售数量贡献毛益差异V（677）variance sales quanity profit销售数量利润差异V（678）variance sales turnover销售收入差异V（679）variance sales volume contribution销售业务量贡献毛益差异V（680）variance sales volume profit销售业务量利润差异V（681）variance selling price销售价格差异V（682）variance total profit总利润差异V（683）variance variable production overhead efficiency变动生产性制造费用效率差异V（684）variance variable production overhead expenditure变动生产性制造费用耗费差异V（685）variance variable production overhead total变动生产性制造费用总差异V（686）virement预算流用V（687）vote表决V（688）voucher凭证（689）waiting time等候时间（690）waste废品（料）（691）wasting asset递耗资产（692）weighted average cost of capital资本的加权平均成本（693）weighted average price加权平均价格（694）with resource有追索权（695）without recourse无追索权（696）working capital营运资本（697）write-down减值（698）zero base budgeting零基预算（699）zero coupon bond无息债券（700）Z score破产预测计分法。

财务ACCA经典词汇大全

ACCA700词汇A(1)ABC 作业基础成本计算(2)absorbed overhead 已汲取制造花费(3)absorption costing 汲取成本计算 (4)account帐户 ,报表 (5)accounting postulate会计假定 (6)accounting series release会计通告文件 (7)accounting valuation会计计价 (8)account sale 承销清单(9)accountability concept经营责任观点 (10)accountancy会计职业 (11)accountant 会计师 (12)accounting会计 (13)agency cost代理成本 (14)accounting bases 会计基础 (15)accounting manual会计手册 (16) Accounting period 会计时期 (17) Accounting policies会计目标(18) Accounting rate of return 会计酬劳率(19) Accounting reference date会计参照日 (20) accounting reference period会计参照时期(21) Accrual concept 应计观点 (22) Accrual expenses应计花费 (23) Acid test ration速动比率 (酸性测试比率 ) (24) Acquisition 购买(25) Acquisition accounting 收买会计 (26) Activity based accounting 作业基础成本计算 (27) Adjusting events调整事项 (28) Administrative expenses行政管理费 (29) Advice note发货通知 (30) Amortization 摊销(31) Analytical review 剖析性检查(32) Annual equivalent cost年度等量成本法 (33) Annual report and accounts 年度报告和报表(34) Appraisal cost 查验成本 (35) Appropriation account盈余分派帐户 (36) Articles of association公司章程细则(37) Assets 财产 (38) Assets cover 财产保障(39) Asset value per share 每股财产价值(40) Associated company 联营公司(41) Attainable standard 可达标准 (42) Attributable profit可归属利润(43) Audit 审计 (44) Audit report 审计报告 (45) Auditing standards审计准则 (46) Authorized share capital额定股本 (47) Available hours 可用小时(48) Avoidable costs 可防止成本B(49)Back-to-back loan易币贷款 (50) Back flush accounting 倒退成本计算(51) Bad debts 坏帐(52) Bad debts ratio坏帐比率(53) bank charges 银行手续费 (54) Bank overdraft 银行透支 (55)Bank reconciliation银行存款调理表(56) Bank statement银行对帐单(57) Bankruptcy破产 (58) Basis of apportionment分摊基础(59) Batch 批量(60) Batch costing 分批成本计算 (61) Betafactor( 市场 )风险因素(62) Bill帐单 (63)Bill of exchange汇票 (64)Bill of landing 提单 (65) Bill of materials 用料估计单(66) Bill payable 对付单据 (67) Bill receivable 应收单据(68) Bin card 存货记录卡(69) Bonus 盈余(70) book -keeping薄记 (71)Boston classification 波士顿分类 (72) Breakeven chart保本图 (73) Breakeven point保本点 (74) breaking -down time复位时间(75) Budget 估算 (76) Budget center 估算中心 (77) Budget cost allowance估算成本折让(78) Budget manual 估算手册(79) Budget period估算时期 (80) Budgetary control估算控制 (81) Budgeted capacity估算生产能力(82) Burden 制造花费(83) Business center 经营中心 (84) Business entity营业个体 (85) Business unit经营单位 (86) Buy-out management管理性购买产权(87) By-product副产品C(88)called-up share capital催缴股本(89) Capacity 生产能力 (90) Capacity ratios生产能力比率(91) Capital 资本 (92) Capital assets pricing model 资本财产计价模式(93) Capital commitment承偌资本(94) Capital employed 已运用的资本(95) Capital expenditure资本支出 (96) Capital expenditure authorization资本支出批准(97) Capital expenditure control资本支出控制(98) Capital expenditure proposal资本支出申请 (99) Capital funding planning资本基金筹集计划(100) capital gain 资本利润 (101) capital investment appraisal 资本投资评估(102) capital maintenance 资本保全(103) capital resource planning资本资源计划 (104) capital surplus 资本盈余 (105) capital turnover资本周转率 (106) card 记录卡(107) cash 现金 (108) cash account现金帐户(109) cash book现金帐薄(110) cash cow 金牛产品(111) cash flow 现金流量(112) cash discounted 现金贴现 (113)cash flow budget 现金流量估算(114) cash flow statement现金流量表(115) cash ledger 现金分类帐 (116) cash limit现金限额(117)CCA 现时成本会计 (118) center中心 (119) changeover time变更时间 (120) chartered entity特许经济个体 (121) cherub 支票 (122) cherub register支票登记薄(123) coin analysis零钱分类(124) classification 分类 (125) clock card工时卡(126) code 代码 (127) commitment accounting 承偌确认会计 (128) common cost 共同成本(129) company limited byguarantee 有限担保责任公司(130) company limited shares股份有限公司(131) competitive position竞争能力情况(132) concept观点 (133) conglomerate跨行业公司(134) consistency concept一致性观点 (135) consolidated accounts归并报表 (136) consolidation accounting归并会计(137) consortium 财团(138) contingency plan应急计划 (139) contingent liabilities或有欠债 (140) continuous operation 连续生产(141) contra抵消 (142) contract cost合同成本 (143) contract costing 合同成本计算(144) contribution贡献毛益 (145) contribution venture贡献中心 (146) contribution chart 贡献图 (147) contribution per unit of limiting factor ration单位限制因素的贡献毛益比率 (148) contribution to sales ration贡献毛益对销售比率(149) control控制 (150) control account控制帐户 (151) control limits控制限度 (152) controllability concept可控制观点(153) controllable cost 可控制成本(154) conversion cost 加工成本 (155) convertible loan stock可变换为股票的贷款 (156) corporate appraisal 公司评估(157) corporate planning 公司计划 (158)corporate social reporting 公司社会报告(159) corporation股份公司(160)cost成本(161)cost account 成本帐户 (162)cost accounting成本会计 (163)cost accounting manual成本手册 (164)cost accounts calendar成本报表的日历时间(165)cost adjustment 成本调整 (166)cost allocation成安分派(167)cost apportionment成安分摊 (168)cost attribution成本归属 (169)cost audit成本审计(170)cost behaviour 成天性态(171)cost benefit analysis成本效益剖析(172)cost center 成本中心(173)cost driver 成本动因(174)cost of capital资本成本 (175)cost of conformance符合成本(176)cost of goods sold销货成本 (177)cost of non -conformance 非符合成本(178) cost of sales 销售成本(179) cost reduction 成本降低 (180) cost structure成本构造 (181) cost unit成本单位 (182) cost-volume -profit analysis(CVP) 本量利剖析(183) costing 成本计算 (184)CPP 现时购买力会计(185) credit note 贷项通知 (186) credit report信贷报告书(187) creditor 债权人 (188) creditor days ratio对付帐款天数率(189) creditors ledger对付帐款分类帐(190) critical event 重点事项 (191) critical path 重点路线(192) cumulative preference shares 积累优先股(193) current account 来往帐户 (194) current asset流动财产 (195) current cost accounting 现时成本会计(196) current liabilities 流动欠债(197) current purchasing power accounting 现时购买力会计(198) current ration流动比率(199) cut -off 截止 (200)CVP 本量利剖析(201) cycle time 周转时间D(202)debenture 债券 (203) debit note借项通知 (204) debit capacity 举债能力 (205) debt ratio 债务比率 (206) debtor债务人(207) debtor days ratio应收帐款天数率(208) debtors 应收款 (209) debtors ledger 应收帐款分类帐(210) debtor ’ age analysis 应收帐款帐龄剖析(211) decision driven costs 决议连动成本 (212) decision tree 决议树(213) defects 次品 (214) deferred expenditure 递延支出 (215) deferred shares递延股份 (216) deferred taxation递延税款(217) delivery note交货单(218) departmental accounts部门报表 (219) departmental budget部门估算(220) depreciation 折旧 (221) dispatch note发运单(222) development cost开发成本(223) differential cost 差异成本(224) direct hours yield直接工时产出率(225) direct labor cost -standard 标准直接人工成本(226) direct labor efficiency -variance 直接人工效率差异(227) direct labor rate — variance 直接人工费率差异 (228) direct labor total -variance 直接人工总差异(229) direct material mix -variance 直接资料构造差异 (230) direct price -variance 直接资料价钱差异(231) direct material total -variance 直接资料总差异 (232) direct materials usage -variance 直接资料用量差异(233) direct materials yield -variance 直接资料产出率差异(234) direct cost 直接成本 (235) direct debit 直接借项 (236) direct hours yield直接小时产出率 (237) direct labor cost percentage rate 直接人工成本百分比(238) direct labor hour rate 直接人工小时率(239) directs on indirect work间接工作事项上的工时(240) discount rate 贴现率 (241) discounted cash flow 现金流量贴现 (242) discretionary cost酌量成本 (243) distributioncost 摊销成本 (244) diversions 移用 (245) diverted hours 移用小时(246) diverted hour ’ s ratio 移用工时比率 (247) dividend 股利 (248) dividend cover 股利产出率(249) dividend per share 每股股利 (250) dog疲软产品(251) double entry accounting 复式会计(252) double -entry book -keeping 复式薄记 (253) doubtful debts可疑债务 (254) down time歇工时间 (255) dynamic programming 动向规划E (256)earning per share每股盈余 (257) earning ratio市盈率 (258) economic order quantity(EOQ)经济订购批量 (259) efficient market hypothesis有效市场假定(260) efficiency ration 效任性比率(261) element of cost成本因素(262) entity 经济个体(262) environmental audit 环境审计 (263) environmental impact assessment 环境影响评论(264)EOQ 经济订购批量(265) equity 权益(266)equity method of accounting权益法会计计算(267)equity share capital 权益股本 (268)equivalent units 当量 (269)event事项 (270)exceptional items 例外事项(271)expected value 希望值(272)expenditure 支出(273)expenses 花费(274)external audit 外面审计(275)external failure cost 外部损失成本(276)extraordinary items 特别事项F(277)factory good 让售商品(278)factoring 应收帐款让售(279)fail value 公允价值 (280)feedback 反应(281)FIFO 先近先出法(282)final accounts 年关报表 (283)finance lease 融资租借 (284)financial accounting 财务会计 (285)financial accounts calendar adjustment财务报表的日历时间调整(286)financial management财务管理 (287)financial planning财务计划 (288)financial statement 财务报表 (289)finished goods达成品 (290)fixed asset 固定财产(291)fixed overhead 固定制造花费(292)fixed asset turnover 固定财产周转率(293)fixed assets register 固定财产登记薄 (294)fixed cost 固定成本 (295)flexed budget改动限额估算(296)flexible budget弹性估算 (297)float time 浮动时间(298)floating charge流动抵押(299)flow of funds statement 资本流量表(300)forecasting 展望(301)founder ’s shares 倡始人股份 (302)full capacity 满负荷生产能力 (303)function costing职能成本计算 (304)functional budget职能估算 (305)fund accounting基金会计(306)fundamental accounting concept基础会计观点 (307)fungible assets可交换财产 (308)futuristic planning远景计划G(309)gap analysis 间距剖析(310)gearing 举债经营比率 (杠杆 )(311)goal congruence 目标一致性(312)going concern concept 连续经营观点(313)goods received note 商品收讫单(314)goodwill商誉(315)gross dividend yield总股息产出率(316)gross margin 总边沿(317)gross profit 毛利润(318)gross profit percentage毛利润百分比(319)group公司集团(320)group accounts 公司报表H(312)high -geared 高联合杠杆 (比率 )(313)hire purchase租购(314)historical cost 历史成本(315)historical cost accounting 历史成本会计(316)hours 小时(317)hurdle rate 最低可接受的酬劳率I(318)ideal standard 理想标准I (319)idle capacity ration闲置生产能力比率I (320)idle time闲置时间I (321)impersonal accounts 非记名帐户I (322)imprest system定额备用制度I (323)income and expenditure account利润和支出报表I (324)incomplete records 不完善记录I (325)incremental cost增量成本I (326)incremental yield增量产出率I (327)indirect cost间接成本I (328)indirect hours间接小时I (329)insolvency无力偿付I (330)intangible asset 无形财产I (331)integrated accounts综合报表I(332)interdependency concept 关系性观点I (333)interest cover 利息保障倍数I(334)interlocking accounts连锁报表I (335)internal audit内部审计I (336)internal check 内部管制I (337)internal control system内部控制系统I (338)internal failure cost内部损失成本I (339)internal rate of return(IRR)内含酬劳率I (340)inventory存货I(341)investment投资I (342)investment center投资中心I (343)invoice register 发票登记薄I (344)issued share capital 已刊行股本J (345)job 定单J (346)job card工作卡J (347)job costing 工作成本计算J (348)job sheet工作单J (349)joint cost联合成本J (350)joint products 联产品J (351)joint stock company股份公司J (352)joint venture合资经营J (353)journal 日志帐J (354)just -in-time(JIT) 合时制度J (355)jusy-in-time production合时生产J (356)just-in-time purchasing 合时购买K (357)key factor 重点因素L (358)labour人工(359)labour transfer note人工转移单(360)leaning curve 学习曲线(361)ledger 分类帐户(362)length of order book定单均匀周期(363)letter of credit信誉证(364)leverage 举债经营比率(365)liabilities 欠债(366)life cycle costing寿命周期成本计算(367)LIFO 后近先出法(368)limited liability company 有限责任公司(369)limitingfactor限制因素(370)line -item budget 明细支出估算(371)liner programming 线性规划(372)liquid assets 变现财产L (373)liquidation清理(374)liquidity ratios易变现比率(375)loan 贷款(376)loan capital借入资本(377)long range palnning 长久计划(378)lost time record浪费时间记录(379)low geared 低联合杠杆 (比率 )(380)lower of cost or net realizable value concept成本或可变净价孰低观点M (381)machine hour rate机器小时率(382)machine time record 机器时间记录(383)managed cost管理成本(384)management accounting管理睬计(385)management accounting concept管理睬计观点(386)management accounting guides管理睬计指导目标(387)management audit管理审计(388)management buy -out管理性购买产权(389)management by exception例外管理原则(390)margin 边沿(391)margin of safety ration安全边沿比率(392)margin cost 边沿成本(393)margin costing 边沿成本计算(394)mark -down 降低标价(395)mark -up提升标价(396)market risk premium 市场分险补偿(397)market share 市场份额(398)marketing cost 营销成本(399)matching concept 配比观点(400)materiality concept重要性观点(401)materials requisition领料单(402)materials returned note 退料单(403)materials transfer note 资料转移单(404)memorandum of association 公司建立细则(405)merger吞并(406)merger accounting 吞并会计(407)minority interest少量股权(408)mixed cost混淆成本N(409)net assets 净财产(410)net book value 净帐面价值N (411)net liquid funds 净可变现资本N (412)net margin 净边沿N (413)net present value(NPV)净现值N(414)net profit净利润N (415)net realizable value 可变现净值N (416)net worth财产净值N (417)network analysis网络剖析N (418)noise 干捞N (419)nominal account 名义帐户N (420)nominal share capital 名义股本N (421)nominal holding代理拥有股份N(422)non -adjusting events 非调整事项N (423)non -financial performance measurement非财务业绩计量N (424)non -intergrated accounts非综合报表N (425)non -liner programming 非线性规划N (426)non -voting shares 无表决权的股份N (427)notional cost 名义成本N (428)number of days stock 存货周转天数N (429)number of weeks stock 存货周转周数O (430)objective classification客体分类O (431)obsolescence陈腐O (432)off balance sheet finance 财产欠债表外筹资O (433)offer for sale 标价销售O (434)operating budget经营估算O (435)operating lease 经营租借O (436)operating statement营业报表O (437)operation time操作时间O (438)operational control经营控制O (439)operational gearing 经营杠杆O (440)operating plans经营计划O (441)opportunity cost 时机成本O (442)order 定单O (443)ordinary shares一般股O (444)out -of-date cheque 过期支票O (445)over capitalization 过分资本化O (446)overhead制造花费O (447)overheadabsorption rate制造花费分派率O (448)overhead cost 制造花费O (449)overtrading 超出营业资本的经营Ppaid cheque已付支票(451)paid -up share capital 认定股本parent company母公司(453)pareto distribution帕累托散布participating preference shares参加优先股(455)partnership 合伙payable ledger对付款项帐户(457)payback 回收期payments and receipts account收入和支出报表(459)payments withheld 保存款额(460)payroll薪资单(461)payroll analysis薪资剖析(462)percentage profit on turnover利润对营业额比率(463)period cost 时期成本(464)perpetual inventory 永续盘存(465)personal account记名帐户PEPT 项目评审法(467)petty cash account 备用金帐户petty cash voucher 备用金凭据(469)physical inventory 实地盘存(470)planning 计划(471)planning horizon 计划时限planning period计划时期(473)policy cost政策成本position audit情况审计(475)post balance sheet events财产欠债表编后事项(476)practical capacity 实质生产能力(477)pre -acquisition losses购买前损失(478)pre -acquisition profits购买前利润(479)preference shares优先股(480)preference creditors 优先债权人(481)preferred creditors优先债权人(482)prepayments 预支款项(483)present value 现值prevention cost预防成本(485)price ratio市盈率prime cost 主要成本(487)prime entry -books of原始分录登记薄principal budget factor 主要估算因素(489)prior charge capital优先股(490)prior year adjustments从前年度调整 (491)priority base budgeting 优先次序系统的估算(492)private company 个人公司(493)pro -forma invoice预开发票problem child问号产品(495)process costing分步成本计算process time加工时间(497)product cost产品成本Product life cycle 产品寿命周期(499)production cost 生产成本(500)production cost of sales 售货成本(501)production volume ratio生家产务量比率(502)profit center 利润中心(503)profit per employee每员工利润profit retained for the year年度利润保存 (505)profit to turnover ratio利润对营业额比率(506)profit -volume graph利量图(507)profitability index盈余指数(508)programming 规划(509)project evaluation and review technique项目评审法(510)projection 估计(511)promissory note 本票prospectus 募债说明书(513)provisions for liabilities and charges偿债和花费准备(514)prudent concept 稳重性观点(515)public company公然公司purchase order订购单(517)purchase requisition请购单(518)purchase ledger 采买帐户Q(519)quality related costs质量有关成本(520)queuing time排队时间R(521)rate率(522)ratio比率(523)ration pyramid比率金字塔(524)raw material原资料(525)receipts and payments account收入和支付报表(526)receivable ledger应收款项帐户(527)redeemable shares可赎回股份(528)redemption赎回 (529)registered share capital 注册资本(530)rejects 废品 R (531)relevancy concept 有关性观点(532)relevant costs有关成本(533)relevant range有关范围(534)reliability concept靠谱性观点(535)replacement price 重置价格 (536)report 报表 (537)reporting报告 (538)research cost, applied 应用性研究成本(539)research cost, pure or basic 理论或基础研究成本(540)reserves 保存利润 (541)residualincome 节余利润(542)responsibility center 责任中心(543)retention money保存款额(544)return on capital employed运用资本酬劳率(545)returns退回(546)revenue 收入(547)revenue center收入中心(548)revenue expenditure利润支出(549)revenue investment 收入性投资 (550)right issue认股权刊行(551)rolling budget转动估算R (552)rolling forecast 转动预测S (553)sales ledger 销售分类帐S (554)sales order 销售定单 S (555)sales per employee 每员工销售额 S (556)scrap 废料 S (557)scrip issue 红股刊行S (558)secured creditors 有担保的债权人 S(559)segmental reporting分部报告S (560)selling cost 销售成本S (561)semi-fixed cost 半固定成本S (562)semi-variable cost半改动成本S (563)sensitivity analysis敏感性剖析 S (564)service cost center 服务成本中心 S (565)service costing 服务成本计算S (566)set-up time安装时间(567)shadow prices影子价钱S (568)share 股票 S (569)share capital 股份资本S (570)share option scheme 购股权证方案S (571)share premium股票溢价S (572)sight draft 即期汇票 S(573)single -entry book -keeping 单式薄记 S (574)sinking fund 偿债基金 S (575)slack time 松驰时间S (576)social responsibility cost社会责任成本S (577)sole trader 独资经营者S (578)source and application of funds statement资本根源和运用表 S (579)special order costing特别定单成本计算S (580)staff costs 员工成本 S (581)standard 标准 S (582)standard accounting practice 标准会计实务S (583)standard cost标准成本S (584)standard costing 标准成本计算S (585)standard direct labourcost 标准直接人工S (586)standard hour 标准小时S (587)standard minute 标准分钟 S(588)standard performace -labour 标准人工业绩S (589)standard time标准时间S (590)standard order 常常性定单S (591)statement of account营业帐单S (592)statement of affairs 财务情况表S (593)statutory body法定实体S (594)stock 存货 S (595)stock control存货控制S (596)stock turnover 存货周转率 S (597)stocktaking 清点存货S (598)stores requisition 领料申请单 S(599)strategic business unit 战略性经营单位 S (600)strategic management accounting 战略管理睬计 S (601)strategic planning 战略计划 S (602)strategy 战略 S (603)subjective classification 主体分类 S(604)subscribed share capital 已认购的股本S (605)subsidiary undertaking 子公司 S (606)sunk cost淹没成本S (607)supply estimate 估算估计S (608)supply expenditure 估算支出 S (609)suspenseaccount暂记帐户 S (610)SWOT analysis 优点和缺点 ,时机和威迫剖析S (611)system 制度 ,系统T (612)tactical planning 策略计划 T (613)tactics 策略 T (614)take-over 接收 T (615)tangible asset有形财产 T (616)tangible fixed asset statement有形固定财产表 T (617)target cost目标成本 T(618)terotechnology 设施综合工程学 T (619)throughput accounting生产量会计T (620)time 时间 T (621)time sheet 时间记录表 T (622)total assets 总财产T (623)total quality management 全面质量管理 T (624)total stocks 存货总计 T (625)trade creditors购货客户 (对付帐款 ) T (626)trade debtors销货客户 (应收帐款 ) T (627)trading profit and loss account营业损益表T (628)transfer price 转让价格 T (629)transit time 中转时间 T (630)treasurership财务长制度 T (631)trail balance 试算均衡表T(632)turnover 营业额U (633)uncalled share capital 未催缴股本 U (634)under capitalization不足资本化U (635)under or over -absorbed overhead 少汲取或多汲取的制造花费U (636)uniform accounting一致会计 U (637)uniform costing 一致成本计算 U (638)unissued share capital 未刊行股本V (639)value价值V (640)value added 增值 V (641)value analysis 价值剖析 V (642)value for money audit 经济效益审计V (643)variable cost改动成本 V (644)variable cost of sales销售的改动成本V (645)variance差异 V (646)variance accounting差异会计 V (647)variance administrative cost行政管理花费差异V (648)variance analysis 差异剖析V (649)variance budget 估算差异 V (650)variancedirect labour efficiency直接人工效率差异V (651)variance direct labour rate 直接人工费率差异V (652)variance direct labour total 直接人工总差异V (653)variance direct material mix 直接资料构造差异 V (654)variance direct materials price直接资料价钱差异V (655)variance direct materials total 直接资料总差异 V (656)variance direct material usage直接资料用量差异V (657)variance direct material yield直接资料产出率差异 V (658)variance fixed production overhead expenditure固定生产性制造花费耗费差异V (659)variance fixed production overhead total 固定生产性制造花费总差异V (660)variance fixed production overhead volume固定生产性制造花费业务量差异V (661)variancemarket share市场份额差异 V (662)variance market size 市场规模差异V (663)variance marketingcost 营销成本差异V (664)variance operational经营差异 V (665)variance operational price经营价格差异 V (666)variance operation usage 经营用量差异V (667)variance planning计划差异 V (668)variance planning price 计划价钱差异V (669)variance quality cost质量成本差异 V(670)variance revision标准订正差异 V (674)variance sales mix contribution 销售贡献毛益差异 V (675)variance sales mix profit 销售构造利润差异V (676)variance sales quantity contribution销售数量贡献毛益差异 V (677)variance sales quanity profit 销售数目利润差异V (678)variance sales turnover 销售收入差异V (679)variance sales volume contribution 销售业务量贡献毛益差异V (680)variance sales volume profit 销售业务量利润差异V (681)variance selling price 销售价钱差异V (682)variance total profit 总利润差异 V (683)variance variable production overhead efficiency改动生产性制造花费效率差异V (684)variance variable production overhead expenditure改动生产性制造花费耗费差异V (685)variance variable production overhead total改动生产性制造花费总差异V(686)virement估算流用 V (687)vote 表决 V (688)voucher 凭据W(689)waiting time等待时间waste 废品 (料 )wasting asset 递耗费产weighted average cost of capital资本的加权均匀成本weighted average price加权均匀价钱with resource有追索权without recourse无追索权working capital运营资本(697)write -down 减值Z(698)zero base budgeting 零基估算zero coupon bond无息债券(700)score 破产展望计分法。

ACCA考试必备财务英语词汇

(1)ABC作业基础成本计算(2)(2)absorbedoverhead已吸收制造费用(3)(3)absorptioncosting吸收成本计算(12)(12)accounting会计(13)(13)agencycost代理成本(14)(14)accountingbases会计基础(15)(15)accountingmanual会计手册(16)(16)Accountingperiod会计期间(17)(17)Accountingpolicies会计方针(25)Acquisitionaccounting收购会计(26)Activitybasedaccounting作业基础成本计算(27)Adjustingevents调整事项(28)Administrativeexpenses行政管理费(29)Advicenote发货通知(30)Amortization摊销(31)Analyticalreview分析性检查(39)Assetvaluepershare每股资产价值(40)Associatedcompany联营公司(41)Attainablestandard可达标准(42)Attributableprofit可归属利润(43)Audit审计(44)Auditreport审计报告(45)Auditingstandards审计准则(53)bankcharges银行手续费(54)Bankoverdraft银行透支(55)Bankreconciliation银行存款调节表(56)Bankstatement银行对帐单(57)Bankruptcy破产(58)Basisofapportionment分摊基础(66)Billpayable应付票据(67)Billreceivable应收票据(68)Bincard存货记录卡(69)Bonus红利(70)book-keeping薄记(71)Bostonclassification波士顿分类(72)Breakevenchart保本图(80)Budgetarycontrol预算控制(81)Budgetedcapacity预算生产能力(82)Burden制造费用(83)Businesscenter经营中心(84)Businessentity营业个体(85)Businessunit经营单位(86)Buy-outmanagement管理性购买产权(94)Capitalemployed已运用的资本(95)Capitalexpenditure资本支出(96)Capitalexpenditureauthorization资本支出核准(97)Capitalexpenditurecontrol资本支出控制(98)Capitalexpenditureproposal资本支出申请(99)Capitalfundingplanning资本基金筹集计划(100)capitalgain资本收益(108)cashaccount现金帐户(109)cashbook现金帐薄(110)cashcow金牛产品(111)cashflow现金流量(112)cashdiscounted现金贴现(113)cashflowbudget现金流量预算(114)cashflowstatement现金流量表(121)cherub支票(122)cherubregister支票登记薄(123)coinanalysis零钱分类(124)classification分类(125)clockcard工时卡(126)code代码(127)commitmentaccounting承偌确认会计(135)consolidatedaccounts合并报表(136)consolidationaccounting合并会计(137)consortium财团(138)contingencyplan应急计划(139)contingentliabilities或有负债(140)continuousoperation连续生产(141)contra抵消(149)control控制(150)controlaccount控制帐户(151)controllimits控制限度(152)controllabilityconcept可控制概念(153)controllablecost可控制成本(154)conversioncost加工成本(155)convertibleloanstock可转换为股票的贷款(163)costaccountingmanual成本手册(164)costaccountscalendar成本报表的日历时间(165)costadjustment成本调整(166)costallocation成本分配(167)costapportionment成本分摊(168)costattribution成本归属(169)costaudit成本审计(177)costofnon-conformance非相符成本(178)costofsales销售成本(179)costreduction成本降低(180)coststructure成本结构(181)costunit成本单位(182)cost-volume-profitanalysis(CVP)本量利分析(183)costing成本计算(191)criticalpath关键路线(192)cumulativepreferenceshares累积优先股(193)currentaccount往来帐户(194)currentasset流动资产(195)currentcostaccounting现时成本会计(196)currentliabilities流动负债(197)currentpurchasingpoweraccounting现时购买力会计(205)debtratio债务比率(206)debtor债务人(207)debtordaysratio应收帐款天数率(208)debtors应收款(209)debtorsledger应收帐款分类帐(210)debtor’ageanalysis应收帐款帐龄分析(211)decisiondrivencosts决策连动成本(219)departmentalbudget部门预算(220)depreciation折旧(221)dispatchnote发运单(222)developmentcost开发成本(223)differentialcost差别成本(224)directhoursyield直接工时产出率(225)directlaborcost-standard标准直接人工成本(233)directmaterialsyield-variance直接材料产出率差异(234)directcost直接成本(235)directdebit直接借项(236)directhoursyield直接小时产出率(237)directlaborcostpercentagerate直接人工成本百分比(238)directlaborhourrate直接人工小时率(239)directsonindirectwork间接工作事项上的工时(247)dividend股利(248)dividendcover股利产出率(249)dividendpershare每股股利(250)dog疲软产品(251)doubleentryaccounting复式会计(252)double-entrybook-keeping复式薄记(253)doubtfuldebts可疑债务(261)elementofcost成本要素(262)entity经济个体(262)environmentalaudit环境审计(263)environmentalimpactassessment环境影响评价(264)EOQ经济订购批量(265)equity权益(266)equitymethodofaccounting权益法会计计算(274)externalaudit外部审计(275)externalfailurecost外部损失成本(276)extraordinaryitems非常事项(277)factorygood让售商品(278)factoring应收帐款让售(279)failvalue公允价值(280)feedback反馈(289)finishedgoods完成品(290)fixedasset固定资产(291)fixedoverhead固定制造费用(292)fixedassetturnover固定资产周转率(293)fixedassetsregister固定资产登记薄(294)fixedcost固定成本(302)fullcapacity满负荷生产能力(303)functioncosting职能成本计算(304)functionalbudget职能预算(305)fundaccounting基金会计(306)fundamentalaccountingconcept基础会计概念(307)fungibleassets可互换资产(308)futuristicplanning远景计划G(315)grossdividendyield总股息产出率(316)grossmargin总边际(317)grossprofit毛利润(318)grossprofitpercentage毛利润百分比(319)group企业集团(320)groupaccounts集团报表(312)high-geared高结合杠杆(比例)I(320)idletime闲置时间I(321)impersonalaccounts非记名帐户I(322)imprestsystem定额备用制度I(323)incomeandexpenditureaccount收益和支出报表I(324)incompleterecords不完善记录I(325)incrementalcost增量成本I(326)incrementalyield增量产出率I(334)interlockingaccounts连锁报表I(335)internalaudit内部审计I(336)internalcheck内部牵制I(337)internalcontrolsystem内部控制体系I(338)internalfailurecost内部损失成本I(339)internalrateofreturn(IRR)内含报酬率I(340)inventory存货J(348)jobsheet工作单J(349)jointcost联合成本J(350)jointproducts联产品J(351)jointstockcompany股份公司J(352)jointventure合资经营J(353)journal日记帐J(354)just-in-time(JIT)适时制度L(362)lengthoforderbook定单平均周期L(363)letterofcredit信用证L(364)leverage举债经营比率L(365)liabilities负L(366)lifecyclecosting寿命周期成本计算L(367)LIFO后近先出法L(368)limitedliabilitycompany有限责任公司L(376)loancapital借入资本L(377)longrangepalnning长期计划L(378)losttimerecord虚耗时间记录L(379)lowgeared低结合杠杆(比例)L(380)lowerofcostornetrealizablevalueconcept成本或可变净价孰低概念M(381)machinehourrate机器小时率M(382)machinetimerecord机器时间记录M(391)marginofsafetyration安全边际比率M(392)margincost边际成本M(393)margincosting边际成本计算M(394)mark-down降低标价M(395)mark-up提高标价M(396)marketriskpremium市场分险补偿M(397)marketshare市场份额M(405)merger兼并M(406)mergeraccounting兼并会计M(407)minorityinterest少数股权M(408)mixedcost混合成本N(409)netassets净资产N(410)netbookvalue净帐面价值N(411)netliquidfunds净可变现资金N(419)nominalaccount名义帐户N(420)nominalsharecapital名义股本N(421)nominalholding代理持有股份N(422)non-adjustingevents非调整事项N(423)non-financialperformancemeasurement非财务业绩计量N(424)non-intergratedaccounts非综合报表N(425)non-linerprogramming非线性规划O(433)offerforsale标价出售O(434)operatingbudget经营预算O(435)operatinglease经营租赁O(436)operatingstatement营业报表O(437)operationtime操作时间O(438)operationalcontrol经营控制O(439)operationalgearing经营杠杆O(447)overheadabsorptionrate制造费用分配率O(448)overheadcost制造费用O(449)overtrading超过营业资金的经营P(450)paidcheque已付支票P(451)paid-upsharecapital认定股本P(452)parentcompany母公司P(453)paretodistribution帕累托分布P(461)payrollanalysis工资分析P(462)percentageprofitonturnover利润对营业额比率P(463)periodcost期间成本P(464)perpetualinventory永续盘存P(465)personalaccount记名帐户P(466)PEPT项目评审法P(467)pettycashaccount备用金帐户P(475)postbalancesheetevents资产负债表编后事项P(476)practicalcapacity实际生产能力P(477)pre-acquisitionlosses购置前损失P(478)pre-acquisitionprofits购置前利润P(479)preferenceshares优先股P(480)preferencecreditors优先债权人P(481)preferredcreditors优先债权人P(489)priorchargecapital优先股P(490)prioryearadjustments以前年度调整P(491)prioritybasebudgeting优先顺序体制的预算P(492)privatecompany私人公司P(493)pro-formainvoice预开发票P(494)problemchild问号产品P(495)processcosting分步成本计算P(503)profitperemployee每员工利润P(504)profitretainedfortheyear年度利润留存P(505)profittoturnoverratio利润对营业额比率P(506)profit-volumegraph利量图P(507)profitabilityindex盈利指数P(508)programming规划P(509)projectevaluationandreviewtechnique项目评审法P(517)purchaserequisition请购单P(518)purchaseledger采购帐户Q(519)qualityrelatedcosts质量有关成本Q(520)queuingtime排队时间R(521)rate率R(522)ratio比率R(523)rationpyramid比率金字塔R(533)relevantrange相关范围R(534)reliabilityconcept可靠性概念R(535)replacementprice重置价格R(536)report报表R(537)reporting报告R(538)researchcost,applied应用性研究成本R(539)researchcost,pureorbasic理论或基础研究成本R(547)revenuecenter收入中心R(548)revenueexpenditure收益支出R(549)revenueinvestment收入性投资R(550)rightissue认股权发行R(551)rollingbudget滚动预算R(552)rollingforecast滚动预测S(553)salesledger销售分类帐S(561)semi-fixedcost半固定成本S(562)semi-variablecost半变动成本S(563)sensitivityanalysis敏感性分析S(564)servicecostcenter服务成本中心S(565)servicecosting服务成本计算S(566)set-uptime安装时间S(567)shadowprices影子价格S(575)slacktime松驰时间S(576)socialresponsibilitycost社会责任成本S(577)soletrader独资经营者S(578)sourceandapplicationoffundsstatement资金来源和运用表S(579)specialordercosting 特殊定单成本计算S(580)staffcosts职工成本S(589)standardtime标准时间S(590)standardorder经常性定单S(591)statementofaccount营业帐单S(592)statementofaffairs财务状况表S(593)statutorybody法定实体S(594)stock存货S(602)strategy战略S(603)subjectiveclassification主体分类S(604)subscribedsharecapital已认购的股本S(605)subsidiaryundertaking子公司S(606)sunkcost沉没成本S(607)supplyestimate预算估计S(608)supplyexpenditure预算支出T(616)tangiblefixedassetstatement有形固定资产表T(617)targetcost目标成本T(618)terotechnology设备综合工程学T(619)throughputaccounting生产量会计T(620)time时间T(621)timesheet时间记录表T(622)totalassets总资产T(623)totalqualitymanagement全面质量管理T(631)trailbalance试算平衡表T(632)turnover营业额U(633)uncalledsharecapital未催缴股本U(634)undercapitalization不足资本化U(635)underorover-absorbedoverhead少吸收或多吸收的制造费用U(636)uniformaccounting 统一会计U(637)uniformcosting统一成本计算V(646)varianceaccounting差异会计V(647)varianceadministrativecost行政管理费用差异V(648)varianceanalysis差异分析V(649)variancebudget预算差异V(650)variancedirectlabourefficiency直接人工效率差异V(651)variancedirectlabourrate直接人工费率差异V(659)variancefixedproductionoverheadtotal固定生产性制造费用总差异V(660)variancefixedproductionoverheadvolume固定生产性制造费用业务量差异V(661)variancemarketshare市场份额差异V(662)variancemarketsize市场规模差异V(663)variancemarketingcost营销成本差异V(664)varianceoperational经营差异V(665)varianceoperationalprice经营价格差异V(676)variancesalesquantitycontribution销售数量贡献毛益差异V(677)variancesalesquanityprofit销售数量利润差异V(678)variancesalesturnover销售收入差异V(679)variancesalesvolumecontribution销售业务量贡献毛益差异V(680)variancesalesvolumeprofit销售业务量利润差异V(681)variancesellingprice销售价格差异W(690)waste废品(料)W(691)wastingasset递耗资产。

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acca 专业词汇表[精彩]序号英语汉语履行职责的工作能力 1 ability to perform the work承接业务的程序 2 acceptance procedures经管责任 3 accountability会计估计 4 accounting estimate应收帐款名单 5 accounts receivable listing应收账款 6 accounts receivable应计项目名单 7 accruals listing应计项目 8 accruals准确性 9 accuracy否定意见 10 adverse opinion帐龄分析法 11 aged analysis代理人 12 agents程序审查(约定审计业务) 13 agreed-upon procedures分析错误 14 analysis of errors不正常的错误 15 anomalous error任命(职业道德) 16 appointment ethics任命 17 appointment联合企业 18 associated firms注册会计师(ACCA) 19 association of chartered certified accounts(ACCA) 承担鉴证业务 20 assurance engagement鉴证 21 assurance审计,审核,核数 22 audit接受审计 23 audit acceptance审计方法 24 audit approach审计委员会,审计小组 25 audit committee审计业务约定书 26 ahudit engagement审计评价 27 audit evaluation审计证据 28 audit evidence审计计划 29 audit plan审计程序 30 audit program审计报告(交流方式) 31 audit report as a means of communication 审计报告 32 audit report审计风险 33 audit risk审计抽样 34 audit sampling审计工作人员 35 audit staffing审计及时 36 audit timing审计线索 37 audit trail审计准则 38 auditing standards审计职业审慎性 39 auditors' duty of care审计报告 40 auditors' report遵循ISA(国际审计准则) 41 authority attached to ISAs(电脑)自动生产的工作底 42 automated working papers 稿坏账 43 bad debts银行 44 bank银行对账单,余额调节表 45 bank reconciliation收益权 46 beneficial interests最好的价值 47 best value经营风险 48 business riskcadbury 委员会 49 cadbury committee现金盘点 50 cash count现金循环 51 cash system改变债务的性质上 52 changes in nature of engagement费用和佣金 53 charges and commitments慈善团体 54 charities审计的年表 56 chronology of an auditCIS 应用控制 57 CIS application controlsCIS 环境单机微型计算器 58 CIS environments stand-alone microcomputers顾客甄别 59 client screening紧密联系 60 closely connected俱乐部 61 clubs在审计员和管理者间沟通 62 communications between auditors and management内部控制上的沟通 63 communications on internal control公司法 64 companies act比较财务报表 65 comparative financial statements比较的 66 comparatives能力 67 competence承接编制(业务) 68 compilation engagement完整性 69 completeness审计终结 70 completion of the audit符合会计规则 71 compliance with accounting regulations计算器援助的审计技术 72 computers assisted audit techniques (CAATs) (CAATs)信任 73 confidence保密性 74 confidentiality应收帐款询证函 75 confirmation of accounts receivable利益冲突 76 conflict of interest工程应付款 77 constructive obligation或有资产 78 contingent asset或有负债 79 contingent liability控制环境 80 control environment控制程序 81 control procedures控制风险 82 control risk争论 83 controversy公司治理 84 corporate governance相关的数值 85 corresponding figures转换成本,加工成本 86 cost of conversion成本 87 cost优待 88 courtesy债权人 89 creditors本期审计档案 90 current audit files数据库管理制度 (数据管理 91 database management system (DBMS) 系统)报告的日期 92 date of report折旧 93 depreciation(抽样)样品的选取 94 design of the sample检查风险 95 detection risk直接核查法 96 direct verification approach有方向的抽查 97 directional testing董事酬金 98 directors' emoluments董事服务合约 99 directors' serve contracts与经营管理者意见不一致 100 disagreement with management拒绝表示意见 101 disclaimer of opinion分销,分派，分配 102 distributionsdocumentation of understanding and assessment of control 控制风险评估的文件编集 103 risk审计程序的审计文档 104 documenting the audit process应有关注 105 due care应有的技能和谨慎 106 due skill and care经济 107 economy教育 108 education效用,效果 109 effectiveness效益,效率 110 efficiency合格、资格 / 无资格 111 eligibility / ineligibility强调某事项 112 emphasis of matter业务约定书 114 engagement letter错误 115 error审计程序结果的评估 116 evaluating of results of audit procedures 检查 117 examinations存在性 118 existence期望差距 119 expectations预期的错误 120 expected error经验 121 experience专家 122 expert独立审计 123 external audit外部复核报告 124 external review reports公正 125 fair费用谈判 126 fee negotiation控制风险的最终评定 127 final assessment of control risk期末审计 128 final audit财政报告公布 129 financial statement assertions财务 130 financial产成品 131 finished goods流程图 132 flowcharts舞弊 133 fraud and error欺诈 134 fraud基本原理 135 fundamental principles一般的 CIS 控制 136 general CIS controls对管理者的一般报告 137 general reports to mangement持续经营假设 138 going concern assumption持续经营 139 going concern待出售或者退回商品 140 goods on sale or return商誉 141 goodwill统治 142 governancegreenbury 委员会 143 greenbury committee内部审计员执业指南 144 guidance for internal auditorshampel 委员会 145 hampel committee随意选择 146 haphazard selection款待 147 hospitality人力资源 148 human resourcesIAPS 1000银行询证程序 149 IAPS 1000 inter-bank confirmation proceduresIAPS 1001 CIS 环境-单机微 150 IAPS 1001 CIS environments-stand-alone microcomputers 型计算器IAPS 1002 CIS 环境-(与主 151 IAPS 1002 CIS environments-on-line computer systems 机)联机计算器系统IAPS 1003 CIS 环境- 数据 152 IAPS 1003 CIS environments-database systems 库系统IAPS 1005小企业审计中的IAPS 1005 the special considerations in the audit of small 153 特别考虑 entitiesIAS 2 库存 154 IAS 2 inventories资产负债表日后事项 155 IAS 10 events after the balance sheet date IFAC's职业会计的师道德准 156 IFAC's code of ethics for professional accountants 则所得税 157 income tax对收入进行审计的审计员 158 incoming auditors独立估计 159 independent estimate无资格被任命 160 ineligible for appointment信息技术 161 information technology固有风险 162 inherent risk保险 164 insurance无形 165 intangibles完整性 166 integrity中期审计 167 interim audit内部审计 168 internal auditing内部审计师 169 internal auditors内部控制评价调查表(问卷) 170 internal control evaluation questionnaires (ICEQs)内部控制调查表 171 internal control questionnaires (ICQs)内部控制系统 172 internal control system内部审计的委派 173 internal review assignment国际审计和鉴证准则委员会 174 international audit and assurance standards board (IAASB) (IAASB)国际审计实务声明 (IAPSs) 175 international auditing practice statements (IAPSs)国际会计师联合会 (IFAC) 176 international federation of accountants (IFAC)盘存制度 177 inventory system存货估价 178 inventory valuation230审计文档 179 ISA 230 documentation240 欺诈和错误 180 ISA 240 fraud and error250 法律法规的考虑 181 ISA 250 consideration of law and regulations Isa 260 communications of audit matters with those charge 260 与高官的审计事项沟通 182 governance300 审计计划 183 isa 300 planning310 对企业的了解 184 isa 310 knowledge of the business320审计重要性 185 isa 320 audit materiality400 会计和内部控制 186 isa 400 accounting and internal control402 企业外聘服务机构的审isa 402 audit considerations relating to entities using 187 计考虑 service organisations500审计证据 188 isa 500 audit evidence501审计证据-特殊情况的特isa 501 audit evidence-additional considerations for 189 殊考虑 specific items510外部询证 190 isa 510 external confirmations520分析性复核程序 191 isa 520 analytical procedures530审计抽样 192 isa 530 audit sampling540会计估计的审计 193 isa 540 audit of accounting estimates560期后事项 194 isa 560 subsequent events580管理当局声明书 195 isa 580 management representations610 内部审计的考虑 196 isa 610 considering the work of internal auditing620 使用专家的工作 197 isa 620 using the work of an expert700财务报表的审计报告 198 isa 700 auditors' report on financial statements710可比性 199 isa 710 comparatives720 与财务报表审计相关的isa 720 other information in documents containing audited 200 其他信息 financial statements 910 受托复阅财务报表 201 isa 910 engagement to review financial statements法律和规则 206 legal and regulations法定义务,法定责任 207 legal obligation鉴证程度 208 levels of assurance负债 209 liability审计范围限制 210 limitation on scope审计的局限性 211 limitation of audit控制系统的局限性 212 limitations of controls system诉讼和赔偿 213 litigation and claims诉讼 214 litigation借款,贷款 215 loans长期负债 216 long term liabilities低价招揽审计业务 217 lowballing管理 218 management经营完整 219 management integrity管理当局声明书 220 management representation letter推销,营销,市场学 221 marketing重要的矛盾 222 material inconsistency重大误报 223 material misstatements of fact重要性 224 materiality计量 225 measurement微型计算器 226 microcomputers变更报告 227 modified reports性质 229 nature消极鉴证 230 negative assurance可实现净值 231 net realizable value非现金资产的登记本 232 non-current asset register非执行董事 233 non-executive directors非抽样风险 234 non-sampling risk非法定审计 235 non-statutory audits客观性 236 objectivity或有事项 237 obligating event或有事项披露 238 obligatory disclosure出现 240 occurrence(与主机)联机计算器系统 241 on-line computer systems期初余额 242 opening balances经营审计 243 operational audits经营工作计划 244 operational work plans意见购买 245 opinion shopping其他的信息 246 other information内审外包 247 outsourcing internal audit财务报表的全面复核 248 overall review of financial statements滞纳金 249 overdue fees制造费用分配 250 overhead absorption定期的计划 251 periodic plan永久审计档案 252 permanent audit files个人的亲属关系 253 personal relationships计划 254 planning抽样总体 255 population精密，准确 256 precision控制风险的初次评估 258 preliminary assessment of control risk 预付款项 259 prepayments表述，披露 260 presentation and disclosure会计处理的问题 261 problems of accounting treatment程序方法 262 procedural approach程序 263 procedures接受任命后的审计程序 264 procedures after accepting nomination 采购 265 procurement保密的职业职责 266 professional duty of confidentiality备抵,准备 268 provision公共职责 269 public duty公众利益 270 public interest宣传 271 publicity采购分类账 272 purchase ledger采购和费用循环 273 purchases and expenses system保留意见 276 qualified opinion错误的性质 278 qualitative aspects of errors随机选择 279 random selection合理保证 280 reasonable assurance再评估抽样风险 281 reassessing sampling risk可靠性 282 reliability报酬 283 remuneration对经营的报告 284 report to management报告 285 reporting研究和开发成本 286 research and development costs 资格保留 287 reservation of title准备,储备 288 reserves收入和资本支出 289 revenue and capital expenditure 复核 290 review复核和资本支出 291 review and capital expenditure 权力和义务 295 rights and obligations风险和重要性 297 risk and materiality以风险为导向的方法 298 risk-based approach审计师的轮换 300 rotation of auditor appointments 职业道德守则 301 rules of professional conduct销售制度 303 sales system销售税金,营业税 304 sales tax销售,销货 305 sales样本量 306 sample size抽样风险 307 sampling risk抽样单元 308 sampling units未调整的错误表 309 schedule of unadjusted errors内部审计的范围和目标 310 scope and objectives of internal audit 职责划分 311 segregation of duties服务机构 312 service organization重要影响或未预期的亲属关 313 significant fluctuations or unexpected relationships 系小企业 314 small entity个体营业者 316 sole traders内部控制上的样本证书 318 specimen letter on internal control利益相关者 319 stakeholders标准工作底稿 320 standardised working papers声明 1: 完整，客观性和独立 321 statement 1:integrity,objectivity and independence声明 2: 信任的职业责任 322 statement 2:the professional duty of confidence声明 3: 广告，宣传和获得职statement 3: advertising ,publicity and obtaining 323 业工作 professional work声明 5: 审计聘任的变更 324 statement 5:changes in professional appointment统计抽样 325 statistical sampling法定审计 326 statutory audit法定责任 328 statutory duty保管责任人 329 stewardship战略性计划 330 strategic plan分层 331 stratification期后事项 332 subsequent events实证性测试程序 333 substantive procedures实质性测试 334 substantive tests充分的适当审计证据 335 sufficient appropriate audit evidence 监督 338 supervision监督和监控的角色 339 supervisory and monitoring roles供应商的声明 340 suppliers' statements系统和内部控制 341 system and internal controls系统选择法 342 systematic selection系统为导向的方法 343 systems-based approach有形的非流动资产 344 tangible non-current assets投标,清偿 345 tendering委任的条款 346 terms of the engagement控制的测试 347 tests of control股东大会 348 the AGM委员会 349 the board三E原则 350 three Es准时 351 timing可容忍误差 352 tolerable error应付帐款 353 trade accounts payable and purchases应付帐款名单 354 trade accounts payable listing培训 355 training国库,库房 356 treasury真实 357 TRUEturnbull 委员会 358 turnbull committee越权 359 ultra vires不确定性 360 uncertainty未到(支付)期的未决 361 undue dependence无保留的审计报告 362 unqualified audit report 使用知识 364 using the knowledge使用专家的工作 365 using the work of an expert 计价，估价 366 valuation现金(交易)价格 367 value for money自愿披露 368 voluntary disclosure工资，薪金 369 wages and salaries工资系统 370 wages system在产品 371 work in progress工作底稿 372 working papers。