(整理)acca词汇总结表.

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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。

(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考试词汇

ACCA考试词汇1(paper2.4,2.5)来源：ACCA学习网作者：comcock 时间：2007-05-08 点击： 1624(1) ABC 作业基础成本计算(2)absorbed overhead 已吸收制造费用(3)absorption costing 吸收成本计算(4)account 帐户,报表(5)accounting postulate 会计假设(6)accounting series release 会计公告文件(7)accounting valuation 会计计价(8)account sale 承销清单(9)accountability concept 经营责任概念(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 会计期间(17)accounting policies 会计方针(18)accounting rate of return 会计报酬率(19)accounting reference date 会计参照日(20)accounting reference period 会计参照期间(21)accrual concept 应计概念(22)accrual expenses 应计费用(23)acid test ration 速动比率(酸性测试比率)(24)acquisition 购置(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)amortization 摊销(31)analytical review 分析性检查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 检验成本(35)appropriation account 盈余分配帐户(36)articles of association 公司章程细则(37)assets 资产(38)assets cover 资产保障(39)asset value per share 每股资产价值(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 可避免成本(49)back-to-back loan 易币贷款(50)backflush 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 银行存款调节表(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)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) oston 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)cheque 支票(122)cheque 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(144)contribution 贡献毛益(145)contribution ventre 贡献中心(146)contribution chart 贡献图(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(149)control 控制(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(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 labour cost-standard 标准直接人工成本(226)direct labour efficiency-variance 直接人工效率差异(227)direct labour rate—variance 直接人工费率差异(228)direct labour 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 labour cost percentage rate 直接人工成本百分比 (238)direct labour 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 hours 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。

ACCA词汇表

序号英语汉语1ability to perform the work履行职责的工作能力2acceptance procedures承接业务的程序 3accountability经管责任4accounting estimate会计估计5accounts receivable listing应收帐款名单6accounts receivable应收账款7accruals listing应计项目名单8accruals应计项目9accuracy准确性10adverse opinion否定意见11aged analysis帐龄分析法12agents代理人13agreed-upon procedures商定程序审查14analysis of errors分析错误15anomalous error不正常的错误16appointment ethics任命（职业道德） 17appointment任命18associated firms联合企业19association of charteredcertified accounts(ACCA)注册会计师(ACCA) 20assurance engagement承担鉴证业务21assurance鉴证22audit审计,审核,核数 23audit acceptance接受审计24audit approach审计方法25audit committee审计委员会,审计小组26ahudit engagement审计业务约定书 27audit evaluation审计评价28audit evidence审计证据29audit plan审计计划30audit program审计程序31audit report as a means of communication 审计报告（交流方式）32audit report审计报告33audit risk审计风险34audit sampling审计抽样35audit staffing审计工作人员36audit timing审计及时37audit trail审计线索38auditing standards审计准则39auditors' duty of care审计职业审慎性40auditors' report审计报告41authority attached to ISAs遵循ISA（国际审计准则）42automated working papers（电脑）自动生产的工作底稿43bad debts坏账44bank银行45bank reconciliation银行对账单,余额调节表46beneficial interests收益权47best value最好的价值48business risk经营风险49cadbury committee cadbury 委员会 50cash count现金盘点51cash system 现金循环52changes in nature of engagement改变债务的性质上53charges and commitments 费用和佣金54charities 慈善团体56chronology of an audit 审计的年表57CIS application controls CIS 应用控制58CIS environments stand-alone microcomputersCIS 环境单机微型计算器59client screening 顾客甄别 60closely connected 紧密联系 61clubs 俱乐部62communications between auditors and management 在审计员和管理者间沟通63communications on internalcontrol内部控制上的沟通 64companies act公司法65comparative financialstatements比较财务报表66comparatives比较的67competence能力68compilation engagement承接编制（业务） 69completeness完整性70completion of the audit审计终结71compliance with accountingregulations符合会计规则72computers assisted audit techniques (CAATs)计算器援助的审计技术 (CAATs)73confidence信任74confidentiality保密性75confirmation of accountsreceivable应收帐款询证函 76conflict of interest利益冲突77constructive obligation工程应付款78contingent asset或有资产79contingent liability或有负债80control environment 控制环境81control procedures控制程序82control risk控制风险83controversy争论84corporate governance公司治理85corresponding figures相关的数值86cost of conversion转换成本,加工成本87cost成本88courtesy优待89creditors债权人90current audit files本期审计档案91database management system (DBMS)数据库管理制度(数据管理系统)92date of report报告的日期93depreciation折旧94design of the sample（抽样）样品的选取95detection risk检查风险96direct verification approach直接核查法97directional testing有方向的抽查98directors' emoluments董事酬金99directors' serve contracts董事服务合约100disagreement with management与经营管理者意见不一致101disclaimer of opinion拒绝表示意见102distributions分销,分派，分配103documentation of understanding and assessment of control risk 控制风险评估的文件编集审计程序的审计文104documenting the audit process档105due care应有关注106due skill and care应有的技能和谨慎 107economy经济108education教育109effectiveness效用,效果110efficiency效益,效率111eligibility / ineligibility 合格、资格 / 无资格112emphasis of matter 强调某事项114engagement letter 业务约定书115 error 错误116evaluating of results of audit procedures 审计程序结果的评估117examinations检查118existence存在性119expectations期望差距120expected error预期的错误 121experience 经验122expert专家123external audit独立审计124external review reports外部复核报告 125fair公正126fee negotiation费用谈判127final assessment of control risk 控制风险的最终评定128final audit期末审计129financial statement assertions财政报告公布130financial财务131finished goods产成品132flowcharts流程图133fraud and error舞弊134fraud欺诈135fundamental principles基本原理136general CIS controls一般的 CIS 控制 137general reports to mangement 对管理者的一般报告138going concern assumption持续经营假设139going concern持续经营140goods on sale or return待出售或者退回商品141goodwill商誉142governance统治143greenbury committee greenbury 委员会 144guidance for internal auditors内部审计员执业指南145hampel committee hampel 委员会146haphazard selection随意选择147hospitality款待148human resources人力资源149IAPS 1000 inter-bankconfirmation proceduresIAPS 1000银行询证程序150IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151IAPS 1002 CIS environments-on-line computer systemsIAPS 1002 CIS 环境-(与主机)联机计算器系统152IAPS 1003 CIS environments-database systemsIAPS 1003 CIS 环境- 数据库系统153IAPS 1005 the specialconsiderations in the audit ofsmall entitiesIAPS 1005小企业审计中的特别考虑154IAS 2 inventories IAS 2 库存155IAS 10 events after the balance sheet date 资产负债表日后事项156IFAC's code of ethics for professional accountantsIFAC's职业会计的师道德准则157income tax所得税158incoming auditors对收入进行审计的审计员159independent estimate独立估计160ineligible for appointment 无资格被任命161information technology信息技术162inherent risk固有风险164insurance保险165intangibles无形166integrity完整性167interim audit中期审计168internal auditing内部审计169internal auditors内部审计师170internal control evaluation questionnaires (ICEQs)内部控制评价调查表（问卷）internal control questionnaires171(ICQs) 内部控制调查表 172internal control system内部控制系统 173internal review assignment内部审计的委派174international audit andassurance standards board(IAASB)国际审计和鉴证准则委员会 (IAASB)175international auditing practice statements (IAPSs)国际审计实务声明(IAPSs)176international federation of accountants (IFAC)国际会计师联合会(IFAC)177inventory system盘存制度178inventory valuation存货估价179ISA 230 documentation230审计文档180ISA 240 fraud and error240 欺诈和错误181ISA 250 consideration of law and regulations 250 法律法规的考虑182Isa 260 communications of auditmatters with those chargegovernance260 与高官的审计事项沟通183isa 300 planning300 审计计划184isa 310 knowledge of thebusiness310 对企业的了解 185isa 320 audit materiality320审计重要性186isa 400 accounting and internal control 400 会计和内部控制187isa 402 audit considerationsrelating to entities usingservice organisations402 企业外聘服务机构的审计考虑188isa 500 audit evidence500审计证据189isa 501 audit evidence-additional considerations forspecific items501审计证据-特殊情况的特殊考虑190isa 510 external confirmations510外部询证191isa 520 analytical procedures520分析性复核程序192isa 530 audit sampling530审计抽样193isa 540 audit of accounting estimates 540会计估计的审计194isa 560 subsequent events560期后事项195isa 580 managementrepresentations 580管理当局声明书196isa 610 considering the work of internal auditing 610 内部审计的考虑197isa 620 using the work of an expert 620 使用专家的工作198isa 700 auditors' report on financial statements 700财务报表的审计报告199isa 710 comparatives710可比性200isa 720 other information indocuments containing auditedfinancial statements720 与财务报表审计相关的其他信息201isa 910 engagement to review financial statements 910 受托复阅财务报表206legal and regulations法律和规则207legal obligation法定义务,法定责任208levels of assurance鉴证程度209liability 负债210limitation on scope审计范围限制211limitation of audit审计的局限性212limitations of controls system控制系统的局限性 213litigation and claims诉讼和赔偿214litigation诉讼215loans借款,贷款216long term liabilities长期负债217lowballing低价招揽审计业务 218management管理219management integrity经营完整220management representationletter管理当局声明书 221marketing推销,营销,市场学 222material inconsistency重要的矛盾223material misstatements of fact重大误报224materiality重要性225measurement计量226microcomputers微型计算器227modified reports变更报告229nature 性质230negative assurance消极鉴证231net realizable value 可实现净值232non-current asset register非现金资产的登记本233non-executive directors 非执行董事234non-sampling risk非抽样风险235non-statutory audits非法定审计236objectivity客观性237obligating event或有事项238obligatory disclosure或有事项披露240occurrence出现241on-line computer systems(与主机)联机计算器系统242opening balances期初余额243operational audits经营审计244operational work plans经营工作计划245opinion shopping意见购买246other information其他的信息247outsourcing internal audit内审外包248overall review of financial statements 财务报表的全面复核249overdue fees滞纳金250overhead absorption制造费用分配 251periodic plan定期的计划252permanent audit files永久审计档案 253personal relationships个人的亲属关系 254planning计划255population抽样总体256precision精密，准确258preliminary assessment of control risk 控制风险的初次评估259prepayments预付款项260presentation and disclosure表述，披露261problems of accountingtreatment会计处理的问题 262procedural approach程序方法263procedures程序264procedures after accepting nomination 接受任命后的审计程序265procurement采购266professional duty ofconfidentiality保密的职业职责 268provision备抵,准备269public duty公共职责270public interest公众利益271publicity宣传272purchase ledger采购分类账273purchases and expenses system采购和费用循环 276qualified opinion保留意见278qualitative aspects of errors错误的性质279random selection随机选择280reasonable assurance合理保证281reassessing sampling risk再评估抽样风险 282reliability可靠性283remuneration报酬284report to management对经营的报告285reporting报告286research and development costs研究和开发成本 287reservation of title资格保留288reserves准备,储备289revenue and capital expenditure收入和资本支出 290review复核291review and capital expenditure复核和资本支出 295rights and obligations权力和义务297risk and materiality风险和重要性298risk-based approach以风险为导向的方法300rotation of auditorappointments审计师的轮换301rules of professional conduct职业道德守则303sales system销售制度304sales tax销售税金,营业税 305sales销售,销货306sample size样本量307sampling risk抽样风险308sampling units抽样单元309schedule of unadjusted errors未调整的错误表310scope and objectives of internal audit 内部审计的范围和目标311segregation of duties职责划分 312service organization服务机构313significant fluctuations or unexpected relationships 重要影响或未预期的亲属关系314small entity小企业316sole traders个体营业者318specimen letter on internal control 内部控制上的样本证书319stakeholders利益相关者 320standardised working papers标准工作底稿statement3211:integrity,objectivity and independence 声明 1: 完整，客观性和独立322statement 2:the professional duty of confidence 声明 2: 信任的职业责任323statement 3: advertising,publicity and obtainingprofessional work声明 3: 广告，宣传和获得职业工作324statement 5:changes inprofessional appointment 声明 5: 审计聘任的变更325statistical sampling统计抽样326statutory audit法定审计328statutory duty法定责任329stewardship保管责任人330strategic plan战略性计划331stratification分层332subsequent events期后事项333substantive procedures实证性测试程序 334substantive tests实质性测试335sufficient appropriate audit evidence 充分的适当审计证据338supervision监督339supervisory and monitoringroles监督和监控的角色 340suppliers' statements供应商的声明341system and internal controls系统和内部控制 342systematic selection系统选择法343systems-based approach系统为导向的方法 344tangible non-current assets有形的非流动资产 345tendering投标,清偿346terms of the engagement委任的条款347tests of control控制的测试348the AGM股东大会349the board委员会350three Es三E原则351timing准时352tolerable error可容忍误差353trade accounts payable andpurchases应付帐款354trade accounts payable listing应付帐款名单355training培训356treasury国库,库房357TRUE真实358turnbull committee turnbull 委员会 359ultra vires越权360uncertainty不确定性361undue dependence未到(支付)期的未决362unqualified audit report无保留的审计报告 364using the knowledge使用知识365using the work of an expert使用专家的工作 366valuation 计价，估价367value for money现金(交易)价格 368voluntary disclosure自愿披露369wages and salaries工资，薪金370wages system工资系统371work in progress在产品372working 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.。

acca单词汇总

Credit agreement Credit sale Credit sales Credit transaction CT charge CT year Cum div Cum-int cd ci
盈亏分配帐户寄售利润分期付款公司所得税准备合同损失准备变卖资产费用准备未实现利润准备未实现利润准备负债准备购买者帐户收购公司报价实现原则变卖资产帐户实现帐户矫正余额递减法汇付租金与地方税修理费用偿还重置成本重置成本重新获得帐户按公司章程保留的公积剩余利润零售物价指数留存收益工程保留款产权收益率销货退回资本报酬率投资报酬率购货退回退货重估价法重估公积盈余公积报酬认股权发行风险方案\计划二级市场
Accounting treatment Accrual accounting Accrued dividend Accrued interest Accumulated depreciations ACT payable 应付公司所得税应抵预交公司所得税 ACT recoverable Actuarial method 精确法调整事项调整帐户管理费用预交公司所得税代理商应收帐款帐龄表已分派股份合并创立合并投资注销额年金暂记帐户分摊分配评价业绩评估联营公司关联公司平均未付资本余额平均成本上期结转余额结转下期余额银行透支汇票应付票据应收票据债券股权发行 Adjusting event Adjustment accounts Administrative expenses corporation Advanced tax(ACT) Agent Aging schedule debtors shares Allocated Amalgamation Amalgamation Amount written-off investment Annuity suspense account Apportionment Appropriation Assess Assessment of performance Associated companies Associated company Average balance of capital outstanding Average cost Balance Brought down Balance carried down Bank overdraft Bills of exchange Bills payable Bills receivable Bonds Bonus issue of

accaf6词汇

accaf6词汇一、税收相关词汇。

1. Taxpayer.- 发音：[ˈtækspeɪə(r)]- 词性：名词。

- 释义：纳税人。

2. Income tax.- 发音：[ˈɪnkəm tæks]- 词性：名词短语。

- 释义：所得税。

3. Tax liability.- 发音：[tæks ˌlaɪəˈbɪləti]- 词性：名词短语。

- 释义：纳税义务。

4. Taxable income.- 发音：[ˈtæksəbl ˈɪnkəm]- 词性：名词短语。

- 释义：应税所得。

5. Allowance.- 发音：[əˈlaʊəns]- 词性：名词。

- 释义：免税额；津贴。

6. Deduction.- 发音：[dɪˈdʌkʃn]- 词性：名词。

- 释义：扣除；减除。

7. Tax rate.- 发音：[tæks reɪt]- 词性：名词短语。

- 释义：税率。

二、财务相关词汇（与F6中财务税务结合部分）1. Gross income.- 发音：[ɡrəʊs ˈɪnkəm]- 词性：名词短语。

- 释义：总收入。

2. Net income.- 发音：[net ˈɪnkəm]- 词性：名词短语。

- 释义：净收入。

3. Asset.- 发音：[ˈæset]- 词性：名词。

- 释义：资产。

4. Liability.- 发音：[ˌlaɪəˈbɪləti] - 词性：名词。

- 释义：负债。

财务ACCA经典词汇大全

ACCA700词汇A(1)ABC作业基础成本计算(2)absorbedoverhead已吸收制造费用(3)absorptioncosting吸收成本计算(4)account帐户,报表(5)accountingpostulate会计假设(6)accountingseriesrelease会计公告文件(7)accountingvaluation会计计价(8)accountsale承销清单职业理成本手册方针会计应(酸性测试会计调整事项货通知检查年盈余分配帐户(36)Articlesofassociation公司章程细则(37)Assets资产(38)Assetscover资产保障(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(46)Authorizedsharecapital额定股本(47)Availablehours可用小时(48)Avoidablecosts可避免成本B(49)Back-to-backloan易币贷款(50)Backflushaccounting倒退成本计算(51)Baddebts坏帐(52)Baddebtsratio坏帐比率(53)bankcharges银行手续费(54)Bankoverdraft银行透支(55)Bankreconciliation银行存款调节表破产分批汇计单存货记录卡波士顿本点预算中心算手册控制费用个体产权(87)By-product副产品C(88)called-upsharecapital催缴股本(89)Capacity生产能力(90)Capacityratios生产能力比率(91)Capital资本(92)Capitalassetspricingmodel资本资产计价模式(93)Capitalcommitment承偌资本(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资本收益现金帐中心个体零钱分类代码同成本公司竞争能力状况(132)concept概念(133)conglomerate跨行业企业(134)consistencyconcept一致性概念(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(142)contractcost合同成本(143)contractcosting合同成本计算(144)contribution贡献毛益(145)contributionventure贡献中心(146)contributionchart贡献图(147)contributionperunitoflimitingfactorration单位限定因素的贡献毛益比率(148)contributiontosalesration贡献毛益对销售比率(149)control 控限度本归属性态中心成本成本(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(184)CPP现时购买力会计(185)creditnote贷项通知(186)creditreport信贷报告书(187)creditor债权人(188)creditordaysratio应付帐款天数率(189)creditorsledger应付帐款分类帐(190)criticalevent关键事项(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现时成本会计债会计利分析举债能力应收帐款分类帐决策次品股份货单开发成本(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(226)directlaborefficiency-variance直接人工效率差异(227)directlaborrate—variance直接人工费率差异(228)directlabortotal-variance直接人工总差异(229)directmaterialmix-variance直接材料结构差异(230)directprice-variance直接材料价格差异(231)directmaterialtotal-variance直接材料总差异(232)directmaterialsusage-variance直接材料用量差异分比间现摊销成本’产品复式薄时间盈率(258)economicorderquantity(EOQ)经济订购批量(259)efficientmarkethypothesis有效市场假设(260)efficiencyration效率性比率(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(267)equitysharecapital 权益股本(268)equivalentunits当量(269)event事项(270)exceptionalitems 例外事项(271)expectedvalue期望值(272)expenditure支出(273)expenses 费用(274)externalaudit外部审计(275)externalfailurecost外部损失成本年终报表务会计间调整务计划成品费用固定资产登额预算时间流量表满负荷生产能力(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(309)gapanalysis间距分析(310)gearing举债经营比率(杠杆) (311)goalcongruence目标一致性(312)goingconcernconcept持续经营概念(313)goodsreceivednote商品收讫单(314)goodwill商誉(315)grossdividendyield总股息产出率(316)grossmargin总边际(317)grossprofit毛利润(318)grossprofitpercentage毛利润百分比租购历史成比率户度报表接成本偿付利息保障倍数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I(341)investment投资I(342)investmentcenter投资中心I(343)invoiceregister发票登记薄I(344)issuedsharecapital已发行股本J(345)job定单J(346)jobcard工作卡J(347)jobcosting工作成本计算成本份公司记帐适时生产移单帐户信用证负债先出法限制因素线性规划(372)liquidassets变现资产L(373)liquidation清算(374)liquidityratios易变现比率(375)loan贷款(376)loancapital 借入资本(377)longrangepalnning长期计划(378)losttimerecord虚耗时间记录(379)lowgeared低结合杠杆(比例)(380)lowerofcostornetrealizablevalueconcept成本或可变净价孰低概念M(381)machinehourrate机器小时率(382)machinetimerecord机器时间记录(383)managedcost管理成本(384)managementaccounting管理会计(385)managementaccountingconcept管理会计概念(386)managementaccountingguides管理会计指导方针权边际标价补偿成本退料单价值边际N(413)netpresentvalue(NPV)净现值N(414)netprofit净利润N(415)netrealizablevalue可变现净值N(416)networth资产净值N(417)networkanalysis网络分析N(418)noise干捞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N(426)non-votingshares无表决权的股份N(427)notionalcost名义成本N(428)numberofdaysstock陈旧经操作控制定单期支票造费用制Ppaidcheque已付支票(451)paid-upsharecapital认定股本parentcompany母公司(453)paretodistribution帕累托分布participatingpreferenceshares参与优先股(455)partnership合伙payableledger应付款项帐户(457)payback回收期paymentsandreceiptsaccount收入和支出报表(459)paymentswithheld保留款额(460)payroll工资单(461)payrollanalysis工资分析(462)percentageprofitonturnover利润对营业额比率(463)periodcost 期间成本(464)perpetualinventory永续盘存(465)personalaccount 记名帐户PEPT盘存事能力购先股优先债权人优先股(490)prioryearadjustments以前年度调整(491)prioritybasebudgeting优先顺序体制的预算(492)privatecompany私人公司(493)pro-formainvoice预开发票problemchild问号产品(495)processcosting分步成本计算processtime加工时间(497)productcost产品成本Productlifecycle产品寿命周期(499)productioncost生产成本(500)productioncostofsales售货成本(501)productionvolumeratio生产业务量比率(502)profitcenter利润中心(503)profitperemployee每员工利润利润对量图规划法偿债公开公司QR(521)rate率(522)ratio比率(523)rationpyramid比率金字塔(524)rawmaterial原材料(525)receiptsandpaymentsaccount收入和支付报表(526)receivableledger应收款项帐户(527)redeemableshares可赎回股份(528)redemption赎回(529)registeredsharecapital注册资本(530)rejects 废品R(531)relevancyconcept相关性概念(532)relevantcosts相关成本(533)relevantrange相关范围(534)reliabilityconcept可靠性概念(535)replacementprice重置价格(536)report报表(537)reporting报告(538)researchcost,applied应用性研究成本留存收益任中心率入中心性投资预算定单红权人成本中心S(565)servicecosting服务成本计算S(566)set-uptime安装时间(567)shadowprices影子价格S(568)share股票S(569)sharecapital股份资本S(570)shareoptionscheme购股权证方案S(571)sharepremium股票溢价S(572)sightdraft即期汇票S(573)single-entrybook-keeping单式薄记S(574)sinkingfund偿债基金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(581)standard标准S(582)standardaccountingpractice标准会计实务本计算标准小时标准存货控制存货战略性经会计战略沉没成本算支出S(609)suspenseaccount暂记帐户S(610)SWOTanalysis长处和短处,机会和威胁分析S(611)system制度,体系T(612)tacticalplanning策略计划T(613)tactics策略T(614)take-over接收T(615)tangibleasset有形资产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(624)totalstocks存货总计T(625)tradecreditors购货客户(应付帐款)T(626)tradedebtors销货客户(应收帐款不足本差异行预算差异V(651)variancedirectlabourrate直接人工费率差异V(652)variancedirectlabourtotal直接人工总差异V(653)variancedirectmaterialmix直接材料结构差异V(654)variancedirectmaterialsprice直接材料价格差异V(655)variancedirectmaterialstotal直接材料总差异V(656)variancedirectmaterialusage直接材料用量差异V(657)variancedirectmaterialyield直接材料产出率差异V(658)variancefixedproductionoverheadexpenditure固定生产性制造费用耗费差异V(659)variancefixedproductionoverheadtotal固定生产性制造费用差异营销差异异计划差差异标准修订差异差异差异差异异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V(682)variancetotalprofit总利润差异V(683)variancevariableproductionoverheadefficiency变动生产性制造费用效率差异V(684)variancevariableproductionoverheadexpenditure变动生产性制造费用耗费差异V(685)variancevariableproductionoverheadtotal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WZ。

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Aaa 美国会计学会(1) ABC 作业基础成本计算(2)absorbed overhead 已吸收制造费用(3)absorption costing 吸收成本计算(4)account 帐户,报表(5)accounting postulate 会计假设(6)accounting series release 会计公告文件(7)accounting valuation 会计计价(8)account sale 承销清单(9)accountability concept 经营责任概念(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 会计期间(17)accounting policies 会计方针(18)accounting rate of return 会计报酬率(19)accounting reference date 会计参照日(20)accounting reference period 会计参照期间(21)accrual concept 应计概念(22)accrual expenses 应计费用(23)acid test ration 速动比率(酸性测试比率)(24)acquisition 购置(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)amortization 摊销(31)analytical review 分析性检查(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 检验成本(35)appropriation account 盈余分配帐户(36)articles of association 公司章程细则(37)assets 资产(38)assets cover 资产保障(39)asset value per share 每股资产价值(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 可避免成本(49)back-to-back loan 易币贷款(50)backflush 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 银行存款调节表(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)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) oston 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)cheque 支票(122)cheque 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(144)contribution 贡献毛益(145)contribution ventre 贡献中心(146)contribution chart 贡献图(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 (149)control 控制(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 (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(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 labour cost-standard标准直接人工成本(226)direct labour efficiency-variance直接人工效率差异(227)direct labour rate—variance直接人工费率差异(228)direct labour 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 labour cost percentage rate 直接人工成本百分比(238)direct labour 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 hours 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consistency一贯性substance over form实质重于形式materiality重要性prudence谨慎性current asset流动资产non-current asset非流动资产round it up, round it down四舍五入contingent liability或有负债creditor债权人rendering of service提供劳务royalties版税bonus share分红股redempte share赎回股份debenture债券credit贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount资产净值（资产－累计折旧－减值）rule of thumb 经验法contribution margin 边际贡献deferred income 递延收入finance lease融资租赁cash equivalents现金等价物operating lease 经营租赁capital appreciation资本增值amortization 分摊incremental budget增量预算zero based budget 零基预算continuous budget滚动预算deferred tax 递延税款permanent difference 永久性差异 timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI)投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法。