刚入门必须学会的700个ACCA英语单词
acca会计英文词汇
acca会计英文词汇Here are some common accounting terms in English:1. Account: A record of financial transactions for a specific category or entity.2. Ledger: A book or computerized system used to record and summarize financial transactions.3. Balance sheet: A financial statement that provides a snapshot ofa company's assets, liabilities, and shareholders' equity at a specific point in time.4. Income statement: A financial statement that shows a company's revenues, expenses, and net income over a specific period of time.5. Cash flow statement: A financial statement that provides information about the cash inflows and outflows of a company during a specific period.6. Assets: Resources that are owned or controlled by a company, such as cash, accounts receivable, and property.7. Liabilities: Obligations or debts owed by a company, such as accounts payable, loans, and bonds.8. Equity: The residual interest in the assets of a company after deducting liabilities.9. Revenue: The income generated by a company through its primary operations, such as sales of goods or services.10. Expenses: The costs incurred by a company in order to generate revenue, such as salaries, rent, and utilities.11. Depreciation: The systematic allocation of the cost of an asset over its useful life.12. Audit: An examination and verification of financial records and statements by an independent third party to ensure accuracy and compliance with relevant laws and regulations.13. Taxation: The process of calculating and paying taxes owed to the government.14. Financial ratios: Numerical relationships between different financial data points that are used to analyze and assess a company's financial performance.15. Internal controls: Policies and procedures implemented by a company to ensure the accuracy, reliability, and integrity of its financial reporting.16. Cost of goods sold: The direct costs incurred by a company in producing or acquiring the goods or services it sells.17. Accruals: Revenues or expenses that have been earned or incurred but have not yet been recorded in the accounts.18. Profit margin: The percentage of each sales dollar that is retained as profit after deducting all costs and expenses.19. Cash discount: A reduction in the invoice amount offered by a seller to a buyer who pays within a specified time frame.20. Amortization: The gradual reduction of an intangible asset's value over time.。
标准会计英语词汇大全(完整)
标准会计英语词汇大全(完整)AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment "废弃,报废;委付" abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount "绝对数,绝对金额" absolute endorsement绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb "摊配,转并" absorption account "摊配账户,转并账户"absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method "加速折旧法,快速折旧法" acceleration clause "加速偿付条款,提前偿付条款" acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account "①账户,会计科目②账簿,报表③账目,账项④记账" accountability "经营责任,会计责任" accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant "会计员,会计师"accountant general "会计主任,总会计" accounting in charge 主管会计师"accountant,s legal liability " 会计师的法律责任"accountant,s report "会计师报告"accountant,sresponsibility " 会计师职责account form "账户式,账式"accounting ①会计②会计学accounting assumption "会计假定,会计假设"accounting basis "会计基准,会计基本方法"accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention "会计常规,会计惯例"accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity "会计主体,会计个体" accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure "会计暴露,会计暴露风险"accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization会计国际化accounting journals会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession "会计职业,会计专业"accounting rate of return 会计收益率accounting records "会计记录,会计簿籍"Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard "会计标准,会计准则" accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction "会计业务,会计账务"Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts "会计账簿,会计报表"account sales "承销清单,承销报告单" accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing "应收账款筹资,应收账款融资" accounts receivable management 应收账款管理accounts receivable turnover "应收账款周转率,应收账款周转次数"accretion 增殖accrual basis accounting "应计制会计,权责发生制会计" accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax "累积盈余税,累积收益税" accumulation "累积,累计"acid test ratio 酸性试验比率acquired company "被盘购公司,被兼并公司"acquisition "购置,盘购"acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act "法案,法规" action "起诉,诉讼" active account 活动账户active assets 活动资产activity "业务活动,作业"activity account 作业账户activity accounting作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God "天灾,不可抗力"actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition "增置,扩建" additional depreciation "附加折旧,补提折旧" additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income "调整后收益总额,调整后所得总额" adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance "预付款,垫付款"advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure "投机经营,短期经营"adverse opinion "反面意见,否定意见" adverse variance "不利差异,逆差" advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age "寿命,账龄,资产使用年限"age allowance 年龄减免age analysis 账龄分析agency "代理,代理关系"agency commission 代理佣金agency fund 代管基金agenda "议事日程,备忘录"agent "代理商,代理人"aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI "调整后收益总额,调整后所得总额" aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio "贴水,折价" agiotage "汇兑业务,兑换业务"AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earningsrate 资本总额收益率all-inclusive income concept 总括收益概念allocation "分摊,分配"allocation criteria 分配标准allotment "①分配,拨付②分配数,拨付数" allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement "通用财务报表,通用会计报表" alpha risk "阿尔法风险,第一种审计风险" altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals "替代方案,备选方案"amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts "美国银行证券存单,美国银行证券托存收据"American Institute of Certified PublicAccountants "美国注册会计师协会,美国注册公共会计师协会" American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount "金额,合计" amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation "预计,预列"anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application "申请,申请书" applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser "估价员,估价师" appreciation 增值appropriated retained earnings "已拨定留存收益,已指定用途留存收益"appropriation "拨款,指拨经费" appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval "核定,审批"approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage "套利,套汇"arbitrage transaction "套利业务,套汇业务"arbitration "仲裁,公断"arithmetical error 算术误差"arm,s-length price " "正常价格,公正价格""arm,s-length transaction " "一臂之隔交易,正常交易" ARR 会计收益率arrears "①拖欠,欠款②迟付"arrestment 财产扣押Authur Anderson & Co. "约瑟•安德森会计师事务所,安达信会计师事务所"article "文件条文,合同条款"articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price "索价,卖方报价"assessed value 估定价值assessment "①估定,查定②特别税捐,特别摊派税捐"asset 资产asset cover "资产担保,资产保证"asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement "资产退役,资产报废" asset revaluation 资产重估价asset stripping "资产剥离,资产拆卖" asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company "联属公司,附属公司"Association of Government Accounting 政府会计师协会assumed liability "承担债务,承付债务" AT 税后at cost 按成本at par "按票面额,平价"at sight "见票兑付,即期兑付"attached account 被查封账户attachment "扣押,查封"attest "证明,验证" attestation "证明书,鉴定书"audit "审核,审计" auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement "审定财务报表,审定会计报表" audit evidence "审计证据,审计凭证"Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard "审计标准,审计准则" Auditing Standards Board 审计准则委员会Auditor "审计员,审计师"auditor general "审计主任,总审计" "auditor,s legalliability " 审计师法律责任"auditor,s opinion "审计师意见书"auditor,s report " "审计师报告,查账报告" audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail "审计脉络,审计线索"audit working paper 审计工作底稿authorized capital stock "核定股本,法定股本"automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost平均成本average-cost method 平均成本法average inventory "平均存货,平均库存"average life "平均寿命,平均使用年限" average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date "倒填日期,填早日期"backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt "呆账,呆账账户"bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment "寄销,寄托"bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行"bank(er,s) acceptance " "银行承兑,银行承兑汇票"bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account "银行支票账户,银行活期存款账户" bank confirmation 银行证明信函bank credit "银行信用,银行信贷"bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement"银行对账单,银行存款调节表" bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer "银行汇兑业务,银行转账业务"bargain "①合同,谈判②廉价货"bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers "经济晴雨表,经济指标" barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting "会计基准,会计方法"basis of taxation 计税基准basis point 基点basket purchase "整套采购,总价采购" batch costing 分批成本计算法batch processing "分批处理,分批数据处理"B/D 过次页B/E 汇票BE analysis "损益分界分析,保本分析" bear "①承担,负担②卖空者,空头"bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest "附息,负担利息"bear market "熊市,下跌行情"bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code "基础语言,初学者通用符号指令语言"beginning balance 期初余额beginning inventory 期初存货bellwether security "领头证券,龙头证券"below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary "受益人,受款人,受赔人" benefit "①效益,利益②福利金,津贴" benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk "贝塔风险,第二种类型误差" betterment "改造投资,改造工程投资"B/F 余额承前Bias "偏差,偏向性" bid ①买价②投标bid bond 投标保证金bid price "①买方出价,买价②投标价格"big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill "①汇票,票据②通知单,清单③账单,发货票"billing "开发票,开账单"billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading "提货单,提单"bill of materials 用料单bill of sales "销货清单,卖据"bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry "失实分录,未加说明的分录" blind purchase 盲目采购blue-chip "蓝筹码股票,热门股票"blue-sky laws "蓝天法,股票发行控制法" board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade "同业公会,商会"bond "①债券②保证书,保证金③忠诚保证" bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture "债券信托契约,债券契约"bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding "流通在外债券,未偿付债券"bonds payable 应付公司债券bond yield 债券收益率bonus "奖金,红利" bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory "账面存货,账面盘存" bookkeeper "簿记员,记账员" bookkeeping "①簿记,记账②簿记学" book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit "账面利润,账面盈利"book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing "借贷,借款"borrowing power 借款能力bottom line "损益表底线,最终财务成果" B/R 应收票据branch "分支机构,分店"branch accounting "分支机构会计,分店会计"branch current account "分支机构往来账户,分店往来账户" branch ledger 分支机构分类账brand name "牌号名称,商标名称" breach of contract "违约,违反合同" breach of trust 违反信托breakdown "分解,按细目分类"break-even analysis "损益分界分析,损益平衡分析"break-even chart "损益分界图表,损益平衡图表"break-even point "损益分界点,损益平衡点"break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down "入次页,过次页" brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock "保险库存,缓冲存货"bull "①买空②买空者,多头"bullion "金银块,金银条"bull market "牛市,涨市"burden 间接费用burden rate 间接费用率business "①商业,工商业②企业③经营,营业"business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle "商业周期,商业循环" business environment 企业环境business failure 经营失败business income "企业收益,营业收益" business risk "经营风险,营业风险" business segment 企业分部business transaction "企业交易,营业业务"business trust 企业经营信托buy and hold decision 购入和持存决策"buyer,s credit " 买方信贷buying expense 进货费用buyout "收购股权,收购控制股权"buy over "收买,贿赂"bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call "①期前偿还,期前兑回②催交股款③买方期权"callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost "生产能力成本,经营能力成本"capacity to borrow 借款能力capacity to contract "订约能力,订约资格"capital "资本金,资本"capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized "额定资本,法定资本" capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain "资本利得,资本收益" capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept "资本保持概念,资本维护概念" capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in "实缴股本,投入股本" capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return "资本收益率,投资回收率" capital stock 股本capital stock outstanding "发行股本,流通在外股本" capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification "资本验证,验资" CAPM 资本性资产计价模型carried interest 附带权益carry back "结转前期扣减,移前扣减" carrying cost "置存成本,储存成本" carrying value ①置存价值②抵押品价值carry over "①结转下期扣减,移后扣减②结转库存,滚存量" CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting "现金收付制会计,收付实现制会计" cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement "现金流转表,现金流量表"cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员"cashier,s check " 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position "现金状况,现金头寸"cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order "现金订货,订货现金" casting "加总,合计" casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization "集中经营,集权" certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate ofincorporation "公司登记执照,公司注册证书"certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement "已审核财务报表,已审核会计报表"certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长"chairman,s report "董事长报告change fund 找零备用金changing prices accounting 物价变动会计charge "①费用②借记,借项③赊账④留置权" charge account "赊账,赊账账户"charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter "执照,许可证"chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant "特许财务咨询师,特许财务顾问" chartist 图表分析专家chart of accounts "账户分类表,会计科目表" chattel 动产chattel mortgage 动产抵押check "①支票②检查,核对"check and balance system "制约平衡制度,制衡制度"check cleaning 支票交换checking account "支票账户,活期存款账户"check register 支票登记簿check verification 支票验证chief accountant "总会计,会计主任" chief auditor "总审计,审计主任"chief cashier "总出纳,出纳主任"chief financial officer "财务总裁,财务总经理"CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital "流动资本,流动资金" claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类"classification of stockholders, equity "股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance "①结关,报关②票据交换,清算③清仓"clearance agent 报关结算代理商clearance sale 清仓减价销售clearing ①票据交换②结算clearing account "①暂记账户,过渡账户②票据交换往来账户" clearing house 票据交换所clear-up cause 清理条款clerical error "笔误,记账错误"clerk "办事员,职员" client "客户,委托人" closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment "结账调整,决算调整"closing balance 期末余额closing date "结账日期,截止日期" closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM "贡献毛利,贡献毛益"CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code "①代号,代码②法规,守则"Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral "抵押品,担保品"collateral bond "抵押品担保债券,动产担保债券"collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement "合并财务报表,合并会计报表"combined journal and ledger "合并日记分类账,日记总账" comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission "佣金,手续费" commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity "商品,货物" commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest "共同权益,共同权益集团"commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting "比较会计,比较会计学" comparative statement "比较财务报表,比较会计报表" compensating balance "补偿性存款额,存货抵销余额" compensating errors 抵销性错误compensation "①报酬②补偿,赔偿" compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement "编辑财务报表,编辑会计报表"complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test "符合规章抽查,符合性抽查"composite break-even point 综合损益分界点composite depreciation 综合折旧composition "偿债协议,债务和解" compound amount of 1 dollar "1元的复利终值,1元的本利和" compound discount"复贴现,复折现" compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller "审计长,主计长" Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network "电子计算机网络,电子计算机互联网络" computer software 电子计算机软件concealment "隐瞒,匿报"concept 概念conceptual framework "概念构架,概念体系"concern "企业,商号" concession "①特许,特许权②折让,优惠" condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance附加条件承兑conditional bond 附条件债券confidential information"机密信息,机密资料" confirmation letter "询证信函,查证信函"confirmed letter of credit 保兑信用证confiscated goods "没收货物,充公货物" confiscation "没收,充公"conflict of interest "公私利益冲突,借公营私"conglomerate combination 跨行业企业合并conglomerate company "跨行业公司,集团公司" conglomerate financial statement "集团公司财务报表,集团公司会计报表" conservatism ①保守性②稳健性consignment "寄销,寄托"consignment account 寄销账户consistency 一致性consolidated financial statement "合并财务报表,合并会计报表" consolidation 创立合并consolidation goodwill 合并商誉consortium "国际财团,国际银团"。
(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(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(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(56)Bankstatement银行对帐单(62)Bill(63)Billofexchange汇票(64)Billoflanding提单(65)Billofmaterials用料预计单(66)Billpayable应付票据(67)Billreceivable应收票据(68)Bincard存货记录卡(76)Budgetcenter预算中心(77)Budgetcostallowance预算成本折让(78)Budgetmanual预算手册(79)Budgetperiod预算期间(80)Budgetarycontrol预算控制(81)Budgetedcapacity预算生产能力(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(102)capitalmaintenance资本保全(103)capitalresourceplanning资本资源计划(104)capitalsurplus资本盈余(105)capitalturnover资本周转率(106)card记录卡(107)cash现金(115)cashledger现金分类帐(116)cashlimit现金限额(117)CCA现时成本会计(118)center中心(119)changeovertime变更时间(127)commitmentaccounting承偌确认会计(128)commoncost共同成本(129)companylimitedbyguarantee有限担保责任公司(130)companylimitedshares股份有限公司(131)competitiveposition竞争能力状况(132)concept概念(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(153)controllablecost可控制成本(154)conversioncost加工成本(155)convertibleloanstock可转换为股票的贷款(156)corporateappraisal公司评估(157)corporateplanning公司计划(158)corporatesocialreporting公司社会报告(166)costallocation成本分配(167)costapportionment成本分摊(168)costattribution成本归属(169)costaudit成本审计(170)costbehaviour成本性态(171)costbenefitanalysis成本效益分析(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(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(218)departmentalaccounts部门报表(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(231)directmaterialtotal-variance直接材料总差异(232)directmaterialsusage-variance直接材料用量差异(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(244)diversions移用(245)divertedhours移用小时(246)divertedhour’sratio移用工时比率(247)dividend股利(248)dividendcover股利产出率(249)dividendpershare每股股利(257)earningratio市盈率(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(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(282)finalaccounts年终报表(283)financelease融资租赁(284)financialaccounting财务会计(285)financialaccountscalendaradjustment财务报表的日历时间调整(286)financialmanagement财务管理(287)financialplanning财务计划(288)financialstatement财务报表(296)flexiblebudget弹性预算(297)floattime浮动时间(298)floatingcharge流动抵押(299)flowoffundsstatement资金流量表(300)forecasting预测(308)futuristicplanning远景计划G(309)gapanalysis间距分析G(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(320)groupaccounts集团报表(312)high-geared高结合杠杆(比例) (313)hirepurchase租购(314)historicalcost历史成本(315)historicalcostaccounting历史成本会计(316)hours小时I(324)incompleterecords不完善记录I(325)incrementalcost增量成本I(326)incrementalyield增量产出率I(327)indirectcost间接成本I(328)indirecthours间接小时I(329)insolvency无力偿付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J(355)jusy-in-timeproduction适时生产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(390)margin边际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(403)materialstransfernote材料转移单M(404)memorandumofassociation公司设立细则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(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(429)numberofweeksstock存货周转周数O(430)objectiveclassification客体分类O(431)obsolescence陈旧O(432)offbalancesheetfinance资产负债表外筹资O(433)offerforsale标价出售O(434)operatingbudget经营预算O(442)order定单O(443)ordinaryshares普通股O(444)out-of-datecheque过期支票O(445)overcapitalization过分资本化O(446)overhead制造费用O(447)overheadabsorptionrate制造费用分配率P(455)partnership合伙P(456)payableledger应付款项帐户P(457)payback回收期P(458)paymentsandreceiptsaccount收入和支出报表P(459)paymentswithheld保留款额P(460)payroll工资单P(468)pettycashvoucher备用金凭证P(469)physicalinventory实地盘存P(470)planning计划P(471)planninghorizon计划时限P(472)planningperiod计划期间P(473)policycost政策成本P(474)positionaudit状况审计P(481)preferredcreditors优先债权人P(482)prepayments预付款项P(483)presentvalue现值P(484)preventioncost预防成本P(485)priceratio市盈率P(486)primecost主要成本P(494)problemchild问号产品P(495)processcosting分步成本计算P(496)processtime加工时间P(497)productcost产品成本P(498)Productlifecycle产品寿命周期P(499)productioncost生产成本P(507)profitabilityindex盈利指数P(508)programming规划P(509)projectevaluationandreviewtechnique项目评审法P(510)projection预计P(511)promissorynote本票P(512)prospectus募债说明书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(524)rawmaterial原材料R(525)receiptsandpaymentsaccount收入和支付报表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(540)reserves留存收益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(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(588)standardperformace-labour标准人工业绩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(600)strategicmanagementaccounting战略管理会计S(601)strategicplanning战略计划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(627)tradingprofitandlossaccount营业损益表T(628)transferprice转让价格T(629)transittime中转时间T(630)treasurership财务长制度T(631)trailbalance试算平衡表T(632)turnover营业额统一会计V(641)valueanalysis价值分析V(642)valueformoneyaudit经济效益审计。
ACCA新手必看的财经词典
财经词典-英汉对照AEnglish 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 HealthBenefits 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。
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Active Management 积极管理寻求投资回报高于既定基准的投资策略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a c c aActual 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Acquisition收购一家公司收购另一家公司的多数股权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After Tax OperatingIncome -ATOI税后营运收入一家公司除税后的总营运收入。
ACCA 专业词汇表
ACCA 专业词汇表[键入文字]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)[键入文字](电脑)自动生产的工作底 42 automated working papers 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 commit tee 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 符合会计规则计算器援助的审计技术 72 computers assisted audit techniques (CAATs) (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 本期审计档案数据库管理制度 (数据管理 91 database management system (DBMS) 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 disclai mer of opinion 拒绝表示意见102 distributions 分销,分派，分配documentation of understanding and assessment of control 103 控制风险评估的文件编集 risk104 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[键入文字]125 fair 公正126 fee negotiation 费用谈判127 fin al 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 committee greenbury 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 procedures IAPS 1000银行询证程序IAPS 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 the special considerations in the audit of small IAPS 1005小企业审计中的 153 entities 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IFAC's职业会计的师道德准 156 IFAC's code of ethics for professional accountants 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 内部审计的委派国际审计和鉴证准则委员会 174 international audit and assurance standards board (IAASB) (IAASB)175 international auditing practice statements (IAPSs) 国际审计实务声明 (IAPSs)176 international federation of a ccountants (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 error 240 欺诈和错误181 ISA 250 consideration of law and regulations 250 法律法规的考虑Isa 260 communications of audit matters with those charge 182 260 与高官的审计事项沟通 governance183 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isa 402 audit considerations relating to entities using 402 企业外聘服务机构的审 187 service organisations 计考虑188 isa 5 00 audit evidence 500审计证据isa 501 audit evidence-additional considerations for 501审计证据-特殊情况的特 189 specific items 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 expert 620 使用专家的工作[键入文字]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isa 720 other information in documents containing audited 720 与财务报表审计相关的 200 financial statements 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 cl aims 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 manageme nt 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 an d 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[键入文字]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 服务机构重要影响或未预期的亲属关 313 significant fluctuations or unexpected relationships 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 indepen dence 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statement 3: advertising ,publicity and obtaining 声明 3: 广告，宣传和获得职 323 professional work 业工作324 statement 5:changes in professi onal 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 su pervisory 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[键入文字]。
ACCA专业词汇
A
• Accumulated income 累计收ru • Accumulation 累计额，资本增益 • Accuracy 准确性 • Acid test ratio 酸性测试比率 • Acquired surplus 并购公积 • Acquisition cost 购置成本，取得成本 • Activity 作业，活动 • Activity account 作业账户 • Activity accounting 作业会计 • Activity analysis 作业分析
A
• Accounting hall of fame 会计名人堂 • Accounting historians Journal 《会计史学家杂志》 • Accounting information system(AIS) 会计信息系统 • Accounting interpretation 《会计解释公告》 • Accounting manual 会计手册 • Accounting measurement 会计计量 • Accounting period 会计分期，会计期间 • Accounting policies 会计政策 • Accounting postulate 会计假设 • Accounting practice 会计实务
A
• APB Opinion 《美国会计原则委员会意见书》 • Application program 应用程序 • Applied cost 已分配成本 • Applied (absorbed) overhead 已分配制造费用 • Appraisal 估价，重估价，鉴定 • Appraisal capital 重估资本，增值资本 • Appraisal costs 鉴定成本 • Appraisal method depreciation 估计折旧法 • Appraisal value 估价，评估价值 • Appreciation 增值
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入门700词汇
ACCA700词汇(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) 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)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(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)costaccounting 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) debtordays 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) divertedhours 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) entity 经济个体(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(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H (317)hurdle rate 最低可接受的报酬率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 收益和支出报表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 无形资产I (331)integrated accounts 综合报表I (332)interdependency concept 关联性概念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 内部牵制I (337)internal control system 内部控制体系I (338)internal failure cost 内部损失成本I (339)internal rate of return(IRR) 内含报酬率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J (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)leaningcurve 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 (417)network analysis 网络分析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 (487)prime entry-books of 原始分录登记薄P (488)principal budget factor 主要预算因素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 (585)standard direct labour cost 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 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S (611)system 制度,体系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W (689)waiting time 等候时间W (690)waste 废品(料) W (691)wasting asset 递耗资产W (692)weighted average cost of capital 资本的加权平均成本W (693)weighted average price 加权平均价格W (694)withresource 有追索权W (695)without recourse 无追索权W (696)working capital 营运资本W (697)write-down 减值Z (698)zero base budgeting 零基预算Z (699)zero coupon bond 无息债券Z (700)Z score 破产预测计分法。
ACCA专业词汇
• Amount realized 已实现金额 • Analysis of variances 差异分析 • Analytical review 分析性复核 • Analytical test 分析性测试 • Analyze 分析
A
• Annual budget 年度预算 • Annualize 按年计算，年度化 • Annual report 年度报告 • Annuity 年金 • Annuity due 给付年金，初期年金 • Annuity in arrears 积欠年金 • Annuity method of depreciation 年金折旧法 • Antedate 提前日期 • Antidilutive 反稀释 • Antitrust laws 反托拉斯法，反垄断法
A
• Accountancy 会计工作 • Accountant 会计师，会计人员 • Accountant in charge 会计主管，主办会计 • Accountant 《会计师》 • Accountants for the public interest (API) 公
益会计师协会 • Accountants’ index 《会计师索引》 • Accountants international study group (AISG)
SUNFLOWER （ACCA培训中心）
A
• Abacus 算盘，《算盘》
• Abandonment 放弃 • Abatement 撤销，冲销 • ABC(Activity-Based Costing) 作业成本法 • Abnormal spoilage 非正常损坏 • Absorb 吸收，纳入，分配 • Absorption costing 完全成本计算法 • Abusive tax shelter 滥用的避税手段 • Academy of accounting historians 会计史学家学
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。
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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。