ACCA考试必备财务英语词汇
(财务知识)ACCA财务管理英语
ACCA--财务管理英语sole propsietorship 独资企业partnership 合伙企业corporate finance 公司财务corporate 公司closely held 私下公司public company 公众公司Goldman Sachs 高盛银行pension fund 养老基金insurance company 保险公司board of director 董事会separation of ownership and management 所有权与管理权的分离limited liability 有限责任articles of incorporation 公司章程real asset 实物资产financial asset 金融资产security 证券financial market 金融市场capital market 资本市场money market 货币市场investment decision 投资决策capital budgeting decision 资本预算决策financing decision 融资决策financial manager 财务经理treasurer 司库controller 总会计师CFO 首席财务官principal-agent problem 委托代理问题principal 委托人agent 代理人agency cost 代理成本information asymmetry 信息不对称signal 信号efficient markets hypothesis 有效市场假说present value 现值discount factor 贴现因子rate of return 收益率discount rate 贴现率hurdle rate 门坎比率opportunity cost of capital 资本机会成本net present value 净现值cash outflow 现金支出net present value rule 净现值法则rate-of-return rule 收益率法则profit maximization 利润最大化doing well 经营盈利doing good 经营造益collateral 抵押品warrant 认股权证convertible bond 可转换债券primary issue 一级发行prinary market 一级市场secondary tansaction 二级交易secondary market 二级市场over-the-counter (OTC) 场外交易financial intermediary 金融中介zero-stage 启动阶段business plan 创业计划书first-stage financing 第一阶段融资after-the-money valuation 注资后的价值paper gain 账面利润mezzanine financing 引渡融资angel investor 天使投资者venture capital fund 创业投资基金limited private partnership 有限合伙企业general partner 普通合伙人limited partner 有限合伙人small-business investment companies（SBIC）小企业投资公司initial public offering (IPO) 首次公开发行primary offering 首次发行secondary offering 二次发行underwriter 承销商syndicate of underwriter 承销辛迪加registration statement 注册说明书prospectus 招股说明书road show 路演greenshoe option 绿鞋期权spread 差价offering price 发售价格underpricing 抑价winner’s curse 成功者灾难bookbuilding 标书登记fixed price offer 定价发售auction 拍卖discrimination auction 差价拍卖uniform-price auction 一价拍卖general cash offer 一般现款发行right issue 附权发行shelf registration 上架注册prior approval 事前许可bought deal 买方交易seasoned issue 新增发行knowledgeable invertor 成熟的投资者qualified institutional buyer 有资格的机构买者record date 登记日with dividend 附有红利cum dividend 附息ex dividend 除息legal capital 法定资本regular cash dividend 正常现金红利extra 额外的special dividend 特别红利stock dividend 股票红利automatic dividend reinvestment plans (DRIP) 红利自动转投计划transfer of value 价值转移capital structure 资本结构MM’s proposition MM定理weighted-average cost of capital (WACC) 加权平均资本成本margin debt 保证金借款floating-rate note 浮动利率票据money-market fund 货币市场基金interest-rate ceiling 利率上限trade-off theory 权衡理论right to default 违约权leverage buy-out (LBO) 杠杆收购asymmetric information 信息不对称financial slack 银根宽松cost of debt 负债成本cost of equity 权益成本terminal value 清算价值cash flow to equity 权益现金流rebalancing 重整project financing 项目融资adjusted cost of capital 调整资本成本equivalent loan 等值贷款offsetting transaction 反向交易depreciable basis 折旧基数adjusted present value (APV) 调整现值call option 看涨期权exercise price 执行价格strike price 敲定价格exercise date 到期日European call 欧式看涨期权American call 美式看涨期权position diagram 头寸图put option 看跌期权Salomon Brothers 所罗门兄弟公司term stucture of interest rate 利率期限结构annuity 年金perpetuity 永久年金annuity factor 年金因子annuity due 即期年金future value 终值conmpound interest 复利simple interest 单利continuously compounded rate 连续复利率Consumer Price Index (CPI) 消费物价指数current dollar 当期货币nominal dollar 名义货币constant dollar 不变货币real dollar 实际货币real rate of return 实际收益率inflation rate 通货膨胀率principal 本金deflation 滞胀yield to maturity 到期收益率market capitalization rate 市场资本化率dividend yield 红利收益率cost of equity capital 权益资本成本payout ratio 红利发放率earnings per share (EPS) 每股收益return on equity (ROE) 权益收益率discount cash flow 贴现现金流growth stock 成长股income stock 绩优股present value of growth opportunity (PVGO) 成长机会的现值price-earnings ratio (P/E) 市盈率free cash flow (FCF) 自由现金流量book rate of return 账面收益率capital investment 资本投资operating expense 经营费用payback period 回收期discounted-payback rule 贴现回收期法则discounted-cash-flow rate of return 贴现现金流量的收益率internal rate of return (IRR) 内部收益率lending 贷出borrowing 借入profitability measure 盈利指标standard of pfofitability 赢利标准modified internal rate of return 修正内部收益率mutually exclusive projects 互相排斥的项目capital rationing 资本约束profitability index 盈利指标soft rationing 软约束hard rationing 硬约束incremental payoff 增量收入net working capital 净营运资本sunk cost 沉没成本sunk-cost fallacy 沉没成本悖论overhead cost 间接费用salvage value 残值straight-line depreciation 直线法折旧Internal Revenue Service 国内税收署tax shield 税盾accelerated cost recovery system 加速成本回收折旧法alternative minimum tax 另类最低税tax preference 税收优惠accelerated depreciation 加速折旧project analysis 项目分析equivalent annual cash flow 等价年度现金流marginal investment 边际投资default risk 违约风险risk premium 风险溢酬standard error 标准误差standard deviation 标准差market portfolio 市场组合market returm (rm) 市场收益率variance 方差the loss of a dgree of freedom 自由度损失Delphic 德尔菲unique risk 独特风险unsystematic risk 非系统风险residual risk 剩余风险specific risk 特定风险diversifiable risk 可分散风险market risk 市场风险systematic risk 系统风险undiversifiable risk 不可分散风险convariance 协方差well-diversified 有效分散value additivity 价值可加性efficient portfolio 有效投资组合quadratic programming 二次规划best efficient portfolio 最佳有效投资组合capital asset pricing model (CAPM) 资本资产定价模型separation theorem 分离定理security market line 证券市场线market capitalization 市场资本总额small-cap stocks 小盘股book-to-market ration 账面-市值比data mining 数据挖掘data snooping 数据侦察consumption beta 消费贝塔consumption CAPM 消费型资本资产定价模型risk aversion 风险厌恶arbitrage pricing theory 套利定价理论sensitivity of each stock to these factors 每种股票对这些因素的敏感度three-factor model 三因素模型company cost of capital 公司资本成本industry beta 行业贝塔firm value 公司价值debt value 负债价值asset value 资产价值blue-chip firm 蓝筹股financial leverage 财务杠杆gearing 举债经营financial risk 财务风险unlever 消除杠杆relative market values of debt (E/V) 负债的相对市场价值taxable income 应税利润after-tax cost 税后成本marginal corporate tax rate 公司边际税率after-tax weighted-average cost of capital 税后加权平均资本成本cyclicality 周期性cyclical firms 周期性公司operating leverage 经营杠杆revenue 收入fixed costs 固定成本variable costs 可变成本rate of output 产出率certainty equivalent 确定性等价值certainty-equivalent cash flow 确定性等价现金流risk-adjusted discount rate 风险相应贴现率underlying variables 基础变量sample 抽样real option 实物期权decision tree 决策树timing qption 安排期权production option 生产性期权option to bail out 清算选择权economic rent 经济租金future market 期货市场capital budget 资本预算strategic planning 战略规划appropriation request 拨款申请postaudit 事后审计stock options 股票期权private benefit 私下利益perks 特权享受perquisite 特权享受overinvestment 过度投资generally accepted accounting principle (GAAP) 公认会计原则qualified doption 保留意见delegated 委托economic value added (EV A) 经济附加值trade loading 贸易超载economic depreciation 经济折旧national income and product accounts 国民收入与产出账户cap 上限合约strip 本息剥离债券swap 互换bookrunner 股份登记员efficient capital market 有效资本市场random walk 随机游走positive drift 正漂移autocorelation coefficient 自相关系数weak form of efficiency 弱有效性semistrong form of efficiency 半强有效性strong form of efficiency 强有效性market model 市场模型acquiring firm 兼并公司acquired firm 被兼并公司superior profit 超常利润overreaction 反应过度underreaction 反应不足index arbitrageur 指数套利者portfolio insurance scheme 证券组合保险策略superior rates of return 超常收益exchange-rate policy 汇率政策application date 申购日long-term asset 长期资产retained earnings 留存收益financial deficit 资金缺口internal fund 内部资金debt policy 负债政策dividend policy 红利政策long-term financing 长期融资total capitalization 资本总额reserve 准备金issued and outsanding 已发行流通股份issued but not outsanding 已发行未流通股份authorized share capital 法定股本总额financial institution 金融机构cash-flow right 现金流要求权control right 控制劝dominant stockholder 控股股东majority voting system 多数投票制cumulative voting 累计投票制supermajority 绝对多数制proxy contest 投票代理权角逐minority stockholder 小股东reverse stock split 逆股票拆细master limited partnership 业主有限责任合伙企业real estate investment trust (REIT) 房地产信托投资基金preferred stock 优先股cumulative preferred stock 红利累积优先股line of credit 授信额度fixed-rate 固定利率floating-rate 浮动利率coupon 息票London Interbank Offered Rate (LIBOR) 伦敦银行间拆借利率eurobond 欧洲债券eurocurrency 欧洲货币euro 欧元senior 优级junior 次级subordinated 从属secured 有担保的collateral 抵押品warrant 认股权证convertible bond 可转换债券primary issue 一级发行prinary market 一级市场secondary tansaction 二级交易secondary market 二级市场over-the-counter (OTC) 场外交易financial intermediary 金融中介zero-stage 启动阶段business plan 创业计划书first-stage financing 第一阶段融资after-the-money valuation 注资后的价值paper gain 账面利润mezzanine financing 引渡融资angel investor 天使投资者venture capital fund 创业投资基金limited private partnership 有限合伙企业general partner 普通合伙人limited partner 有限合伙人small-business investment companies（SBIC）小企业投资公司initial public offering (IPO) 首次公开发行primary offering 首次发行secondary offering 二次发行underwriter 承销商syndicate of underwriter 承销辛迪加registration statement 注册说明书prospectus 招股说明书road show 路演greenshoe option 绿鞋期权spread 差价offering price 发售价格underpricing 抑价winner’s curse 成功者灾难bookbuilding 标书登记fixed price offer 定价发售auction 拍卖discrimination auction 差价拍卖uniform-price auction 一价拍卖general cash offer 一般现款发行right issue 附权发行shelf registration 上架注册prior approval 事前许可bought deal 买方交易seasoned issue 新增发行knowledgeable invertor 成熟的投资者qualified institutional buyer 有资格的机构买者record date 登记日with dividend 附有红利cum dividend 附息ex dividend 除息legal capital 法定资本regular cash dividend 正常现金红利extra 额外的special dividend 特别红利stock dividend 股票红利automatic dividend reinvestment plans (DRIP) 红利自动转投计划transfer of value 价值转移capital structure 资本结构MM’s proposition MM定理weighted-average cost of capital (WACC) 加权平均资本成本margin debt 保证金借款floating-rate note 浮动利率票据money-market fund 货币市场基金interest-rate ceiling 利率上限trade-off theory 权衡理论right to default 违约权leverage buy-out (LBO) 杠杆收购asymmetric information 信息不对称financial slack 银根宽松cost of debt 负债成本cost of equity 权益成本terminal value 清算价值cash flow to equity 权益现金流rebalancing 重整project financing 项目融资adjusted cost of capital 调整资本成本equivalent loan 等值贷款offsetting transaction 反向交易depreciable basis 折旧基数adjusted present value (APV) 调整现值call option 看涨期权exercise price 执行价格strike price 敲定价格exercise date 到期日European call 欧式看涨期权American call 美式看涨期权position diagram 头寸图put option 看跌期权。
(完整word版)ACCA 专业词汇表
序号英语汉语1 ability to perform the work 履行职责的工作能力2 acceptance procedures 承接业务的程序3 accountability 经管责任4 accounting estimate 会计估计5 accounts receivable listing 应收帐款名单6 accounts receivable 应收账款7 accruals listing 应计项目名单8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 帐龄分析法12 agents 代理人13 agreed-upon procedures 程序审查（约定审计业务）14 analysis of errors 分析错误15 anomalous error 不正常的错误16 appointment ethics 任命（职业道德）17 appointment 任命18 associated firms 联合企业19 association of chartered certified accounts(ACCA) 注册会计师(ACCA)20 assurance engagement 承担鉴证业务21 assurance 鉴证22 audit 审计,审核,核数23 audit acceptance 接受审计24 audit approach 审计方法25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告（交流方式）32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计及时37 audit trail 审计线索38 auditing standards 审计准则39 auditors' duty of care 审计职业审慎性40 auditors' report 审计报告41 authority attached to ISAs 遵循ISA（国际审计准则）42 automated working papers （电脑）自动生产的工作底稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 收益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 现金循环52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和佣金54 charities 慈善团体56 chronology of an audit 审计的年表57 CIS application controls CIS 应用控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 顾客甄别60 closely connected 紧密联系61 clubs 俱乐部62 communications between auditors and management 在审计员和管理者间沟通63 communications on internal control 内部控制上的沟通64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 承接编制（业务）69 completeness 完整性70 completion of the audit 审计终结71 compliance with accounting regulations 符合会计规则72 computers assisted audit techniques (CAA Ts) 计算器援助的审计技术(CAATs)73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款询证函76 conflict of interest 利益冲突77 constructive obligation 工程应付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险[键入文字]83 controversy 争论84 corporate governance 公司治理85 corresponding figures 相关的数值86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system (DBMS) 数据库管理制度(数据管理系统)92 date of report 报告的日期93 depreciation 折旧94 design of the sample （抽样）样品的选取95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 有方向的抽查98 directors' emoluments 董事酬金99 directors' serve contracts 董事服务合约100 disagreement with management 与经营管理者意见不一致 101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派，分配103 documentation of understanding and assessment of controlrisk控制风险评估的文件编集104 documenting the audit process 审计程序的审计文档 105 due care 应有关注106 due skill and care 应有的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格、资格/ 无资格 112 emphasis of matter 强调某事项114 engagement letter 业务约定书115 error 错误116 evaluating of results of audit procedures 审计程序结果的评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部复核报告125 fair公正 126 fee negotiation费用谈判127 final assessment of control risk 控制风险的最终评定 128 final audit期末审计 129 financial statement assertions 财政报告公布 130 financial财务 131 finished goods 产成品 132 flowcharts流程图 133 fraud and error 舞弊 134 fraud欺诈 135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制 137 general reports to mangement 对管理者的一般报告 138 going concern assumption 持续经营假设 139 going concern持续经营140 goods on sale or return 待出售或者退回商品 141 goodwill 商誉 142 governance统治143 greenbury committeegreenbury 委员会 144 guidance for internal auditors 内部审计员执业指南 145 hampel committee hampel 委员会 146 haphazard selection 随意选择 147 hospitality款待 148 human resources人力资源149 IAPS 1000 inter-bank confirmation proceduresIAPS 1000银行询证程序150 IAPS 1001 CIS environments-stand-alone microcomputersIAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systemsIAPS 1002 CIS 环境-(与主机)联机计算器系统 152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153IAPS 1005 the special considerations in the audit of small entities IAPS 1005小企业审计中的特别考虑154 IAS 2 inventories IAS 2 库存 155 IAS 10 events after the balance sheet date 资产负债表日后事项 156 IFAC's code of ethics for professional accountants IFAC's 职业会计的师道德准则 157 income tax所得税158 incoming auditors 对收入进行审计的审计员 159 independent estimate 独立估计160 ineligible for appointment 无资格被任命 161 information technology信息技术[键入文字]162 inherent risk 固有风险 164 insurance 保险 165 intangibles 无形 166 integrity 完整性 167 interim audit 中期审计 168 internal auditing 内部审计 169 internal auditors内部审计师170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表（问卷） 171 internal control questionnaires (ICQs) 内部控制调查表 172 internal control system 内部控制系统 173 internal review assignment内部审计的委派174 international audit and assurance standards board (IAASB)国际审计和鉴证准则委员会(IAASB) 175 international auditing practice statements (IAPSs) 国际审计实务声明 (IAPSs) 176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC) 177 inventory system 盘存制度 178 inventory valuation 存货估价 179 ISA 230 documentation 230审计文档 180 ISA 240 fraud and error240 欺诈和错误 181 ISA 250 consideration of law and regulations250 法律法规的考虑182 Isa 260 communications of audit matters with those chargegovernance260 与高官的审计事项沟通183 isa 300 planning 300 审计计划 184 isa 310 knowledge of the business 310 对企业的了解 185 isa 320 audit materiality 320审计重要性 186 isa 400 accounting and internal control 400 会计和内部控制187isa 402 audit considerations relating to entities using service organisations 402 企业外聘服务机构的审计考虑188 isa 500 audit evidence 500审计证据189isa 501 audit evidence-additional considerations for specific items 501审计证据-特殊情况的特殊考虑190 isa 510 external confirmations 510外部询证 191 isa 520 analytical procedures 520分析性复核程序 192 isa 530 audit sampling 530审计抽样 193 isa 540 audit of accounting estimates 540会计估计的审计 194 isa 560 subsequent events 560期后事项 195 isa 580 management representations 580管理当局声明书 196 isa 610 considering the work of internal auditing 610 内部审计的考虑 197 isa 620 using the work of an expert620 使用专家的工作198 isa 700 auditors' report on financial statements 700财务报表的审计报告 199 isa 710 comparatives 710可比性200 isa 720 other information in documents containing auditedfinancial statements720 与财务报表审计相关的其他信息201 isa 910 engagement to review financial statements 910 受托复阅财务报表206 legal and regulations 法律和规则207 legal obligation 法定义务,法定责任208 levels of assurance 鉴证程度209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的局限性212 limitations of controls system 控制系统的局限性213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing 低价招揽审计业务218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 重要的矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告229 nature 性质230 negative assurance 消极鉴证231 net realizable value 可实现净值232 non-current asset register 非现金资产的登记本233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 非法定审计236 objectivity 客观性237 obligating event 或有事项238 obligatory disclosure 或有事项披露240 occurrence 出现241 on-line computer systems (与主机)联机计算器系统 242 opening balances 期初余额243 operational audits 经营审计244 operational work plans 经营工作计划[键入文字]245 opinion shopping 意见购买246 other information 其他的信息247 outsourcing internal audit 内审外包248 overall review of financial statements 财务报表的全面复核 249 overdue fees 滞纳金250 overhead absorption 制造费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划255 population 抽样总体256 precision 精密，准确258 preliminary assessment of control risk 控制风险的初次评估 259 prepayments 预付款项260 presentation and disclosure 表述，披露261 problems of accounting treatment 会计处理的问题262 procedural approach 程序方法263 procedures 程序264 procedures after accepting nomination 接受任命后的审计程序 265 procurement 采购266 professional duty of confidentiality 保密的职业职责268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 采购分类账273 purchases and expenses system 采购和费用循环276 qualified opinion 保留意见278 qualitative aspects of errors 错误的性质279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评估抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 资格保留288 reserves 准备,储备289 revenue and capital expenditure 收入和资本支出290 review 复核291 review and capital expenditure 复核和资本支出295 rights and obligations 权力和义务297 risk and materiality 风险和重要性298 risk-based approach 以风险为导向的方法 300 rotation of auditor appointments 审计师的轮换301 rules of professional conduct 职业道德守则303 sales system 销售制度304 sales tax 销售税金,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单元309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部审计的范围和目标 311 segregation of duties 职责划分312 service organization 服务机构313 significant fluctuations or unexpected relationships 重要影响或未预期的亲属关系314 small entity 小企业316 sole traders 个体营业者318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 利益相关者320 standardised working papers 标准工作底稿321 statement 1:integrity,objectivity and independence 声明1: 完整，客观性和独立 322 statement 2:the professional duty of confidence 声明2: 信任的职业责任323 statement 3: advertising ,publicity and obtainingprofessional work声明3: 广告，宣传和获得职业工作324 statement 5:changes in professional appointment 声明5: 审计聘任的变更325 statistical sampling 统计抽样326 statutory audit 法定审计328 statutory duty 法定责任329 stewardship 保管责任人330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实证性测试程序334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据338 supervision 监督339 supervisory and monitoring roles 监督和监控的角色340 suppliers' statements 供应商的声明341 system and internal controls 系统和内部控制342 systematic selection 系统选择法343 systems-based approach 系统为导向的方法[键入文字]344 tangible non-current assets 有形的非流动资产 345 tendering 投标,清偿346 terms of the engagement 委任的条款347 tests of control 控制的测试348 the AGM 股东大会349 the board 委员会350 three Es 三E原则351 timing 准时352 tolerable error 可容忍误差353 trade accounts payable and purchases 应付帐款354 trade accounts payable listing 应付帐款名单355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到(支付)期的未决 362 unqualified audit report 无保留的审计报告 364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金(交易)价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。
ACCA考试常见词汇中英对照表及释义-推荐下载
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实用高频词700个
[ACCA考试资料] ACCA高手总结700个ACCA入门英语词汇中国学生学习ACCA难在什么地方？主要有两点：一是中国学生一直以来实用中文教材，中文学习资料学习会计以及其他学科，当面对ACCA全英教材以及教学答题模式时英语基础会是一个入门的障碍，第二个难题是长久以来形成的思维模式跟解题思路。
ACCA需要学员更多的发挥主观能动性，发现问题解决问题。
光死记硬背并不能够很好的拿下ACCA开始。
对于第一个难题唯有下功夫提高自己英语水平才行，在此为新人收集整理了ACCA学习有可能会遇到的700个会计英语单词，助ACCA新人更快适应ACCA全英文学习环境。
(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)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) 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)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 (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)with resource 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。
最新ACCA财务词汇汇总
A C C A财务词汇direct hours yield 直接工时产出率direct labor cost-standard 标准直接人工成本direct labor efficiency-variance 直接人工效率差异direct labor rate—variance 直接人工费率差异direct labor total-variance 直接人工总差异direct material mix-variance 直接材料结构差异direct price-variance 直接材料价格差异direct material total-variance 直接材料总差异direct materials usage-variance 直接材料用量差异direct materials yield-variance 直接材料产出率差异irect cost 直接成本direct debit 直接借项direct hoursyield 直接小时产出率direct labor cost percentage rate 直接人工成本百分比direct laborhour rate 直接人工小时率directs on indirect work 间接工作事项上的工时discount rate 贴现率discounted cash flow 现金流量贴现discretionary cost 酌量成本diversions 移用diverted hours 移用小时diverted hour’s ratio 移用工时比率dividend 股利dividend cover 股利产出率dividend per share 每股股利dog 疲软产品double entry accounting 复式会计double-entry book-keeping 复式薄记doubtful debts 可疑债务down time 停工时间dynamic programming 动态规划earning per share 每股盈利earning ratio 市盈率economic order quantity(EOQ) 经济订购批量efficient market hypothesis 有效市场假设efficiency ration 效率性比率element of cost 成本要素entity 经济个体environmental audit 环境审计environmental impact assessment 环境影响评价EOQ 经济订购批量equity 权益equity method of accounting权益法会计计算equity share capital权益股本equivalent units当量event事项exceptional items例外事项expected value期望值expenditure支出expenses费用external audit外部审计external failure cost外部损失成本extraordinary items非常事项factory good让售商品factoring应收帐款让售fail value公允价值feedback反馈FIFO先近先出法final accounts年终报表finance lease融资租赁financial accounting财务会计financial accounts calendar adjustment财务报表的日历时间调整financial management财务管理financial planning财务计划financial statement财务报表finished goods完成品fixed asset固定资产fixed overhead固定制造费用fixed asset turnover固定资产周转率fixed assets register固定资产登记薄fixed cost固定成本flexed budget变动限额预算flexible budget弹性预算float time浮动时间floating charge流动抵押flow of funds statement资金流量表forecasting预测founder’s shares发起人股份full capacity 满负荷生产能力function costing 职能成本计算goodwill 商誉gross dividend yield 总股息产出率gross margin 总边际gross profit 毛利润gross profit percentage 毛利润百分比group 企业集团group accounts 集团报表high-geared 高结合杠杆(比例)hire purchase 租购historical cost 历史成本historical cost accounting 历史成本会计hours 小时hurdle rate 最低可接受的报酬率ideal standard 理想标准idle capacity ration 闲置生产能力比率idle time 闲置时间impersonal accounts 非记名帐户imprest system 定额备用制度income and expenditure account 收益和支出报表incomplete records 不完善记录incremental cost 增量成本incremental yield 增量产出率indirect cost 间接成本indirect hours 间接小时insolvency 无力偿付intangible asset 无形资产integrated accounts 综合报表interdependency concept 关联性概念interest cover 利息保障倍数interlocking accounts 连锁报表internal audit 内部审计internal check 内部牵制internal control system 内部控制体系internal failure cost 内部损失成本internal rate of return(IRR) 内含报酬率inventory 存货investment 投资investment center 投资中心invoice register 发票登记薄issued share capital 已发行股本job 定单job card 工作卡job costing 工作成本计算job sheet 工作单joint cost 联合成本joint products 联产品joint stock company 股份公司joint venture 合资经营journal 日记帐just-in-time(JIT) 适时制度jusy-in-time production 适时生产just-in-time purchasing 适时购买key factor 关键因素labour 人工labour transfer note 人工转移单leaning curve 学习曲线ledger 分类帐户length of order book 定单平均周期letter of credit 信用证leverage 举债经营比率liabilities 负债life cycle costing 寿命周期成本计算LIFO 后近先出法limited liability company 有限责任公司limiting factor 限制因素line-item budget 明细支出预算liner programming 线性规划liquid assets 变现资产liquidation 清算liquidity ratios 易变现比率loan 贷款loan capital 借入资本long range palnning 长期计划lost time record 虚耗时间记录low geared 低结合杠杆(比例)lower of cost or net realizablevalue concept 成本或可变净价孰低概念machine hour rate 机器小时率machine time record 机器时间记录managed cost 管理成本management accounting 管理会计management accounting concept 管理会计概念management accounting guides 管理会计指导方针management audit 管理审计management buy-out 管理性购买产权management by exception 例外管理原则margin 边际margin of safety ration 安全边际比率margin cost 边际成本margin costing 边际成本计算mark-down 降低标价mark-up 提高标价market risk premium 市场分险补偿market share 市场份额marketing cost 营销成本matching concept 配比概念materiality concept 重要性概念materials requisition 领料单materials returned note 退料单materials transfer note 材料转移单memorandum of association 公司设立细则merger 兼并merger accounting 兼并会计minority interest 少数股权mixed cost 混合成本Nnet assets 净资产net book value 净帐面价值net liquid funds 净可变现资金net margin 净边际net present value(NPV) 净现值net profit 净利润net worth 资产净值network analysis 网络分析noise 干捞nominal account 名义帐户nominal share capital 名义股本nominal holding 代理持有股份non-adjusting events 非调整事项non-financial performance measurement 非财务业绩计量non-intergrated accounts 非综合报表non-liner programming 非线性规划non-voting shares 无表决权的股份notional cost 名义成本number of days stock 存货周转天数number of weeks stock 存货周转周数objective classification 客体分类obsolescence 陈旧off balance sheet finance 资产负债表外筹资offer for sale 标价出售operating budget 经营预算operating lease 经营租赁operating statement 营业报表operation time 操作时间operational control 经营控制operational gearing 经营杠杆operating plans 经营计划opportunity cost 机会成本order 定单ordinary shares 普通股out-of-date cheque 过期支票over capitalization 过分资本化overhead 制造费用overhead absorption rate 制造费用分配率overhead cost 制造费用overtrading 超过营业资金的经营paid cheque 已付支票paid-up share capital 认定股本parent company 母公司pareto distribution 帕累托分布participating preference shares 参与优先股partnership 合伙payable ledger 应付款项帐户payback 回收期payments and receipts account 收入和支出报表payments withheld 保留款额payroll 工资单payroll analysis 工资分析percentage profit on turnover 利润对营业额比率period cost 期间成本perpetual inventory 永续盘存personal account 记名帐户PEPT 项目评审法petty cash account 备用金帐户petty cash voucher 备用金凭证physical inventory 实地盘存planning 计划planning horizon 计划时限planning period 计划期间policy cost 政策成本position audit 状况审计post balance sheet events 资产负债表编后事项practical capacity 实际生产能力pre-acquisition losses 购置前损失pre-acquisition profits 购置前利润preference shares 优先股preference creditors 优先债权人preferred creditors 优先债权人prepayments 预付款项present value 现值prevention cost 预防成本price ratio 市盈率。
ACCA资产类中英文词汇表
银行汇票Bank draft
信用卡Credit card
信用证保证金L/C Guarantee deposits
存出投资款Refundable deposits
交易性金融资产Financial assets held for trading
短期投资Short-term investments
ACCA资产类中英文词汇表
流动资产Current assets
货币资金Cash and cash equivalents
库存现金Cash on hand
银行存款Cash in bank
其他货币资金Other cash and cash equivalents
外埠存款Other city Cash in bank
股票Short-term investments-stock
债券Short-term investments-corporate bonds
基金Short-term investments-corporate funds
其他Short-term investments-other
短期投资跌价准备Short-term investments falling price reserves
债券投资Investment on bonds
其他债权投资Other investment on bonds
长期投资减值准备Long-term investments depreciation reserves
股权投资减值准备Stock rights investment depreciation reserves
物资采购Supplies purchasing
ACCA教材词汇（4）
未实现利润准备 Provision for unrealized profit
应收租购款帐户 Hire purchase debtors account
重新获得帐户 Repossessions account
金融公司 Finance house
制造商 Manufacturer
一期(二期)租赁 Primary(secondary)period
不可撤销的付款 No-cancelable payment
名义租金 Peppercorn rent
报酬 Reward
现值 Present value
最低租赁付款额 Minimum lease payment
定金 Deposit
公允价值 Fair value
交易商 Dealer
总盈余 Gross earnings
政府补助 Government grant
租赁期 Lease term
平均未付资本余额averagebalanceofcapitaloutstanding
ACCA教材词汇（4）
ACCA教材词汇
信用协议 Credit agreement
会计处理 Accounting treatment
经营性租赁 Operating lease
融资租赁 Finance lease
出租人/承租人 Lesser /lessee
财务费用 Finance charge
实际利率 Effective rate பைடு நூலகம்f finance charge
平均未付资本余额 Average balance of capital outstanding
资本偿还 Capital repayment
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资产类中英文词汇表
ACCA资产类中英文词汇表流动资产Current assets货币资金Cash and cash equivalents库存现金Cash on hand银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits交易性金融资产Financial assets held for trading短期投资Short-term investments股票Short-term investments-stock债券Short-term investments-corporate bonds基金Short-term investments-corporate funds其他Short-term investments-other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance、应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves资产减值损失Asset impairment loss预付账款Advance payment应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods在途物资Materials in transport库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process-outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks,Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income。
【ACCA必备词汇】财务术语中英双语对照：合并财务报表相关词汇
【ACCA必备词汇】财务术语中英双语对照：合并财务报表相关词汇ACCA财务术语中英双语对照表，赶紧Mark起来，零碎的时间背一背！目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle 客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System账户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记账 Journal总分类账 General Ledger明细分类账 Subsidiary Ledger试算平衡 Trial Balance现金收款日记账 Cash receipt journal现金付款日记账 Cash disbursements journal 销售日记账 Sales Journal购货日记账 Purchase Journal普通日记账 General Journal工作底稿 Worksheet调整分录 Adjusting entries结账 Closing entries三、现金与应收账款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对账单 Bank statement银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收账款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance 坏账费用 Bad debt expense备抵法 Allowance method备抵坏账 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach账龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com四、存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation账面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB) 年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Current liability应付账款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 T erm Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method 到期直接偿付 Repayment at maturity 提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable 抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement账户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step十二、财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股账面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收账款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losse小编有一些比较有趣的群，资料群、交流群、学习群……里面有很多大神哦~。
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专业词汇
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• 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
美国会计准则执行委员会 • Accounting system 会计制度，会计系统 • Accounting trends and techniques 《会计趋势和技术》 • Accounting valuation 会计计价 • Accounts payable 应付账款 • Accounts receivable 应收账款 • Accounts receivable discounted 应收账款贴现
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• Activity cost pool 作业成本库 • Activity dictionary 作业词典 • Activity driver analysis 作业动因分析 • Activity level 作业水平 • Activity sequence-sensitive 作业次序敏感度 • Actual cost 实际成本 • Actuarial 精算 • Actuarial basis of accounting 精算会计 • Actuarial cost method 精算成本法 • Actuarial funding method 精算基金法
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• Activity attributes 作业属性 • Activity base 作业基础 • Activity-based budgeting (ABB) 作业预算编制 • Activity-based management (ABM) 作业管理 • Activity-based system 作业体系 • Activity capacity 作业能力 • Activity center 作业中心 • Activity cost assignment 作业成本分配 • Activity cost driver 作业成本动因
ACCA考试常见词汇中英对照表及释义(1)
ACCA考试常见词汇中英对照表及释义(1)本文由高顿ACCA整理发布，转载请注明出处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更多ACCA资讯请关注高顿ACCA官网：。
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合用标准文档(1)ABC作业基础成本计算(2)absorbedoverhead已吸取制造花销(3)absorptioncost ing 吸取成本计算(4)account帐户,报表(5)accountingpost ulate会计假设(6)accountingseriesrelease 会计通知文件(7)accountingvaluation 会计计价(8)accountsale 承销清单(9)accountabilityconcept 经营责任看法(10)accountancy会计职业(11)account ant会计师(12)account ing会计(13)agencycost代理成本(14)accountingbas es会计基础(15)accountingman ual会计手册(16)Accountingper会计iod期间(17)Accountingpolicies会计目标(18)Accountingrateofreturn会计酬金率(19)Accountingreferencedate 会计参照日(20)accountingreferenceperiod 会计参照期间(21)Accrualconcept 应计看法(22)Accrualexpenses 应计花销(23)Acidtestration 速动比率(酸性测试比率)(24)Acquisition 购置(25)Acquisitionaccounting 收买会计(26)Activitybasedaccounting 作业基础成本计算(27)Adjustingevents 调整事项(28)Administrativeexpenses 行政管理费(29)Advicenote 发货通知(30)Amortization 摊销(31)Analyticalreview 解析性检查(32)Annualequivalentcost 年度等量成本法文案大全合用标准文档(33)Annualreportandaccounts 年度报告和报表(34)Appraisalcost 检验成本(35)Appropriationaccount 盈利分配帐户(36)Articlesofassociation 企业章程细则(37)Assets 财富(38)Assetscover 财富保障(39)Assetvaluepershare 每股财富价值(40)Associatedcompany 联营企业(41)Attainablestandard 可达标准(42)Attributableprofit 可归属收益(43)Audit 审计(44)Auditreport 审计报告(45)Auditingstandards 审计准则(46)Authorizedshareca pital额定股本(47)Availablehours可用小时(48)Avoidablecosts可防备成本(49)Back-to-backloan易币贷款(50)Backflushaccounti ng倒退成本计算(51)Baddeb ts坏帐(52)Baddebtsratio坏帐比率(53)bankcharges银行手续费(54)Bankoverdraft银行透支(55)Bankreconciliatio n 银行存款调治表(56)Bankstatement银行对帐单(57)Bankru ptcy破产(58)Basisofapportionment分摊基础(59)Batch批量(60)Batchcost ing 分批成本计算(61)Betafactor(市场)风险要素(62)Bill帐单(63)Billofexchange汇票(64)Billoflan ding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(69)Bonus盈利(70)book-keeping薄记(71)Bostonclassification波士顿分类(72)Breakevench保本图art文案大全合用标准文档(73)Breakevenp oint 保本点(74)breaking-downtime 复位时间(75)Budget估量(76)Budgetcent er 估量中心(77)Budgetcostallow ance 估量成本折让(78)Budgetmanu al 估量手册(79)Budgetperi od 估量期间(80)Budgetarycontrol 估量控制(81)Budgetedcapacity 估量生产能力(82)Burden制造花销(83)Businesscenter 经营中心(84)Businessentity 营业个体(85)Businessunit 经营单位(86)Buy-outmanagement管理性购置产权(87)By-product 副产品(88)called-upsharecapital 催缴股本(89)Capacity 生产能力(90)Capacityratios 生产能力比率(91)Capital 资本(92)Capitalassetspricingmodel 资本财富计价模式(93)Capitalcommitment 承偌资本(94)Capitalemployed 已运用的资本(95)Capitalexpenditure 资本支出(96)Capitalexpenditureauthorization 资本支出同意(97)Capitalexpenditurecontrol 资本支出控制(98)Capitalexpenditureproposal 资本支出申请(99)Capitalfundingplanning 资本基金筹集计划(100)capitalgain 资本收益(101)capitalinvestmentappraisal 资本投资评估(102)capitalmaintenance 资本保全(103)capitalresourceplanning 资本资源计划(104)capitalsurplus 资本盈利(105)capitalturnover 资本周转率(106)card 记录卡文案大全合用标准文档(107)cash现金(108)cashaccount 现金帐户(109)cashbo ok现金帐薄(110)cashcow金牛产品(111)cashfl ow现金流量(112)cashdiscounted现金贴现(113)cashflowbudget现金流量估量(114)cashflowstatement现金流量表(115)cashledger现金分类帐(116)cashli mit现金限额(117)CCA现时成本会计(118)center中心(119)changeovertime改正时间(120)charteredentity特许经济个体(121)cherub支票(122)cherubregister支票登记薄(123)coinanalysis零钱分类(124)classifica tion分类(125)clockc ard工时卡(126)code 代码(127)commitmentaccount ing承偌确认会计(128)commoncost共同成本(129)companylimitedbyguarantee 有限担保责任企业(130)companylimitedshares 股份有限企业(131)competitiveposition 竞争能力状况(132)concept看法(133)conglomerate跨行业企业(134)consistencyconce pt 一致性看法(135)consolidatedaccounts合并报表(136)consolidationaccou nting合并会计(137)consort ium财团(138)contingencyplan应急计划(139)contingentlia bilities或有负债(140)continuousoperation连续生产(141)contra抵消(142)contractcost合同成本(143)contractcosting合同成本计算(144)contrib ution贡献毛益(145)contributionventure贡献中心(146)contributionchart贡献图文案大全合用标准文档(147)contributionperunitoflimitingfactorration 单位限制要素的贡献毛益比率(148)contributiontosalesration 贡献毛益对销售比率(149)control 控制(150)controlaccount 控制帐户(151)controllimits 控制限度(152)controllabilityconcept 可控制看法(153)controllablecost 可控制成本(154)conversioncost 加工成本(155)convertibleloanstock 可变换为股票的贷款(156)corporateappraisal 企业评估(157)corporateplanning 企业计划(158)corporatesocialreporting 企业社会报告(159)corporation 股份企业(160)cost 成本(161)costaccount 成本帐户(162)costaccounting 成本会计(163)costaccountingmanual 成本手册(164)costaccountscalendar 成本报表的日历时间(165)costadjustment 成本调整(166)costallocation成本分配(167)costapportionment成本分摊(168)costattribution成本归属(169)costaudit成本审计(170)costbehaviour整本性态(171)costbenefitanalys is成本效益解析(172)costcenter成本中心(173)costdriver成本动因(174)costofcapital资本成本(175)costofconformance切合成本(176)costofgoodssold销货成本(177)costofnon-conformance 非切合成本(178)costofsales 销售成本(179)costreduction 成本降低(180)coststructure 成本结构(181)costunit 成本单位(182)cost-volume-profitanalysis(CVP) 本量利解析文案大全合用标准文档(183)costing 成本计算(184)CPP现时购置力会计(185)creditnote 贷项通知(186)creditreport 信贷报告书(187)creditor 债权人(188)creditordaysratio 应付帐款天数率(189)creditorsledger 应付帐款分类帐(190)criticalevent 要点事项(191)criticalpath 要点路线(192)cumulativepreferenceshares 累积优先股(193)currentaccount 来往帐户(194)currentasset 流动财富(195)currentcostaccounting 现时成本会计(196)currentliabilities 流动负债(197)currentpurchasingpoweraccounting 现时购置力会计(198)currentration流动比率(199)cut-off截止(200)CVP本量利解析(201)cycletime周转时间(202)deben ture债券(203)debitnote借项通知(204)debitcapacity举债能力(205)debtratio债务比率(206)debtor债务人(207)debtordaysr atio应收帐款天数率(208)debtors应收款(209)debtorsledg er应收帐款分类帐(210)debtor’ageanalysis应收帐款帐龄解析(211)decisiondrivencosts 决策连动成本(212)decisiontree 决策树(213)defects 次品(214)deferredexpenditure 递延支出(215)deferredshares 递延股份(216)deferredtaxation 递延税款(217)deliverynote 交货单(218)departmentalaccounts 部门报表(219)departmentalbudget 部门估量文案大全合用标准文档(220)depreciation 折旧(221)dispatchnote 发运单(222)developmentcost 开发成本(223)differentialcost 差别成本(224)directhoursyield 直接工时产出率(225)directlaborcost-standard 标准直接人工成本(226)directlaborefficiency-variance 直接人工效率差别(227)directlaborrate —variance 直接人工费率差别(228)directlabortotal-variance 直接人工总差别(229)directmaterialmix-variance 直接资料结构差别(230)directprice-variance 直接资料价格差别(231)directmaterialtotal-variance 直接资料总差别(232)directmaterialsusage-variance 直接资料用量差别(233)directmaterialsyield-variance 直接资料产出率差别(234)directcost 直接成本(235)directdebit 直接借项(236)directhoursyield 直接小时产出率(237)directlaborcostpercentagerate 直接人工成本百分比(238)directlaborhourrate 直接人工小时率(239)directsonindirectwork 间接工作事项上的工时(240)discountrate 贴现率(241)discountedcashflow 现金流量贴现(242)discretionarycost 酌量成本(243)distributioncost 摊销成本文案大全合用标准文档(244)diversions 移用(245)divertedhours 移用小时(246)divertedhour ’sratio移用工时比率(247)dividend股利(248)dividendco ver股利产出率(249)dividendpershare每股股利(250)dog疲软产品(251)doubleentryaccounting复式会计(252)double-entrybook-keeping复式薄记(253)doubtfulde bts可疑债务(254)downtime停工时间(255)dynamicprogramming动向规划(256)earningpershar e每股盈利(257)earningrat io市盈率(258)economicorderquantity(E OQ)经济订购批量(259)efficientmarkethypothesis 有效市场假设(260)efficiencyrati on 效率性比率(261)elementofcost成本要素(262)entity经济个体(262)environmentala udit 环境审计(263)environmentalimpactassessment 环境影响议论(264)EOQ经济订购批量(265)equity 权益(266)equitymethodofaccounting 权益法会计计算(267)equitysharecapital权益股本(268)equivalen tunits当量(269)event 事项(270)exceptionalit ems 例外事项(271)expectedvalue希望值(272)expend 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目标一致性(312)goingconcernconcept 连续经营看法(313)goodsreceivednote 商品收讫单(314)goodwill 商誉G(315)grossdividendyield 总股息产出率文案大全合用标准文档(316)grossmargin 总边缘(317)grossprofit 毛收益(318)grossprofitpercentage 毛收益百分比(319)group企业企业(320)groupaccounts 企业报表(312)high-geared 高结合杠杆(比率)(313)hirepurchase 租购(314)historicalcost 历史成本(315)historicalcostaccounting 历史成本会计(316)hours 小时H(317)hurdlerate 最低可接受的酬金率I(318)idealstandard 理想标准I(319)idlecapacityration 闲置生产能力比率I(320)idletime 闲置时间I(321)impersonalaccounts 非记名帐户I(322)imprestsystem 定额备用制度I(323)incomeandexpenditureaccount 收益和支出报表I(324)incompleterecords 不完满记录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(330)intangibleasset 无形财富I(331)integratedaccounts 综合报表I(332)interdependencyconcept 关系性看法I(333)interestcover 利息保障倍数文案大全合用标准文档I(334)interlockingaccounts 连锁报表I(335)internalaudit 内部审计I(336)internalcheck 内部管束I(337)internalcontrolsystem 内部控制系统I(338)internalfailurecost 内部损失成本I(339)internalrateofreturn(IRR) 内含酬金率I(340)inventory 存货I(341)investment 投资I(342)investmentcenter 投资中心I(343)invoiceregister 发票登记薄I(344)issuedsharecapital 已刊行股本J(345)job 定单J(346)jobcard 工作卡J(347)jobcosting 工作成本计算J(348)jobsheet 工作单J(349)jointcost 结合成本J(350)jointproducts 联产品J(351)jointstockcompany 股份企业J(352)jointventure 合资经营J(353)journal 日记帐J(354)just-in-time(JIT) 合时制度J(355)jusy-in-timeproduction 合时生产J(356)just-in-timepurchasing 合时购置K(357)keyfactor 要点要素L(358)labour 人工L(359)labourtransfernote 人工转移单文案大全合用标准文档L(360)leaningcurve 学习曲线L(361)ledger 分类帐户L(362)lengthoforderbook 定单平均周期L(363)letterofcredit 信用证L(364)leverage 举债经营比率L(365)liabilities 负L(366)lifecyclecosting 寿命周期成本计算L(367)LIFO后近先出法L(368)limitedliabilitycompany 有限责任企业L(369)limitingfactor 限制要素L(370)line-itembudget 明细支出估量L(371)linerprogramming 线性规划L(372)liquidassets 变现资L(373)liquidation 清理L(374)liquidityratios 易变现比率L(375)loan 贷款L(376)loancapital 借入资本L(377)longrangepalnning 长远计划L(378)losttimerecord 浪费时间记录L(379)lowgeared 低结合杠杆(比率)L(380)lowerofcostornetrealizablevalueconcept 成本或可变净价孰低看法M(381)machinehourrate 机器小时率M(382)machinetimerecord 机器时间记录M(383)managedcost管理成本M(384)managementaccounting管搭理计文案大全合用标准文档M(385)managementaccountingconcept 管搭理计看法M(386)managementaccountingguides管搭理计指导目标M(387)managementaudit管理审计M(388)managementbuy-out管理性购置产权M(389)managementbyexception 例外管理原则M(390)margin边缘M(391)marginofsafetyration 安全边缘比率M(392)margincost 边缘成本M(393)margincosting 边缘成本计算M(394)mark-down降低标价M(395)mark-up提高标价M(396)marketriskpremium 市场分险补偿M(397)marketshare 市场份额M(398)marketingcost 营销成本M(399)matchingconcept 配比看法M(400)materialityconcept 重要性看法M(401)materialsrequisition 领料单M(402)materialsreturnednote 退料单M(403)materialstransfernote 资料转移单M(404)memorandumofassociation 企业成立细则M(405)merger兼并M(406)mergeraccounting 兼并会计M(407)minorityinterest 少许股权M(408)mixedcost 混杂成本N(409)netassets 净财富文案大全合用标准文档N(410)netbookvalue 净帐面价值N(411)netliquidfunds 净可变现资本N(412)netmargin 净边缘N(413)netpresentvalue(NPV) 净现值N(414)netprofit 净收益N(415)netrealizablevalue 可变现净值N(416)networth 财富净值N(417)networkanalysis 网络解析N(418)noise干捞N(419)nominalaccount 名义帐户N(420)nominalsharecapital 名义股本N(421)nominalholding 代理拥有股份N(422)non-adjustingevents 非调整事项N(423)non-financialperformancemeasurement 非财务业绩计量N(424)non-intergratedaccounts 非综合报表N(425)non-linerprogramming 非线性规划N(426)non-votingshares 无表决权的股份N(427)notionalcost 名义成本N(428)numberofdaysstock 存货周转天数N(429)numberofweeksstock 存货周转周数O(430)objectiveclassification 客体分类O(431)obsolescence迂腐O(432)offbalancesheetfinance 财富负债表外筹资文案大全合用标准文档O(433)offerforsale 标价销售O(434)operatingbudget 经营估量O(435)operatinglease 经营租借O(436)operatingstatement 营业报表O(437)operationtime 操作时间O(438)operationalcontrol 经营控制O(439)operationalgearing 经营杠杆O(440)operatingplans 经营计划O(441)opportunitycost 机遇成本O(442)order定单O(443)ordinaryshares 一般股O(444)out-of-datecheque 过期支票O(445)overcapitalization 过分资本化O(446)overhead制造花销O(447)overheadabsorptionrate 制造花销分配率O(448)overheadcost 制造花销O(449)overtrading 高出营业资本的经营P(450)paidcheque 已付支票P(451)paid-upsharecapital 认定股本P(452)parentcompany 母企业P(453)paretodistribution 帕累托分布P(454)participatingpreferenceshares 参加优先股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 保留款额文案大全合用标准文档P(460)payroll 薪水单P(461)payrollanalysis 薪水解析P(462)percentageprofitonturnover 收益对营业额比率P(463)periodcost 期间成本P(464)perpetualinventory 永续盘存P(465)personalaccount 记名帐户P(466)PEPT项目评审法P(467)pettycashaccount 备用金帐户P(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(475)postbalancesheetevents 财富负债表编后事项P(476)practicalcapacity 本质生产能力P(477)pre-acquisitionlosses 购置前损失P(478)pre-acquisitionprofits 购置前收益P(479)preferenceshares 优先股P(480)preferencecreditors 优先债权人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(487)primeentry-booksof 原始分录登记薄文案大全合用标准文档P(488)principalbudgetfactor 主要估量要素P(489)priorchargecapital 优先股P(490)prioryearadjustments 以前年度调整P(491)prioritybasebudgeting 优先序次系统的估量P(492)privatecompany 个人企业P(493)pro-formainvoice 预开发票P(494)problemchild 问号产品P(495)processcosting 分步成本计算P(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(500)productioncostofsales 售货成本P(501)productionvolumeratio 生产业务量比率P(502)profitcenter 收益中心P(503)profitperemployee 每职工收益P(504)profitretainedfortheyear 年度收益保留P(505)profittoturnoverratio 收益对营业额比率P(506)profit-volumegraph 利量图P(507)profitabilityindex 盈利指数P(508)programming规划P(509)projectevaluationandreviewtechnique 项目评审法文案大全合用标准文档P(510)projection 预计P(511)promissorynote 本票P(512)prospectus 募债说明书P(513)provisionsforliabilitiesandcharges 偿债和花销准备P(514)prudentconcept 庄重性看法P(515)publiccompany 公开企业P(516)purchaseorder 订购单P(517)purchaserequisition 请购单P(518)purchaseledger 采买帐户Q(519)qualityrelatedcosts 质量相关成本Q(520)queuingtime 排队时间R(521)rate 率R(522)ratio 比率R(523)rationpyramid 比率金字塔R(524)rawmaterial 原资料R(525)receiptsandpaymentsaccount 收入和支付报表R(526)receivableledger 应收款项帐户R(527)redeemableshares 可赎回股份R(528)redemption 赎回R(529)registeredsharecapital 注册资本R(530)rejects 废品R(531)relevancyconcept 相关性看法R(532)relevantcosts 相关成本R(533)relevantrange 相关范围R(534)reliabilityconcept 可靠性看法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文案大全合用标准文档R(540)reserves 保留收益R(541)residualincome 节余收益R(542)responsibilitycenter 责任中心R(543)retentionmoney 保留款额R(544)returnoncapitalemployed 运用资本酬金率R(545)returns 退回R(546)revenue收入R(547)revenuecenter 收入中心R(548)revenueexpenditure 收益支出R(549)revenueinvestment 收入性投资R(550)rightissue 认股权刊行R(551)rollingbudget 转动估量R(552)rollingforecast 转动展望S(553)salesledger 销售分类帐S(554)salesorder 销售定单S(555)salesperemployee 每职工销售额S(556)scrap废料S(557)scripissue 红股刊行S(558)securedcreditors 有担保的债权人S(559)segmentalreporting 分部报告S(560)sellingcost 销售成本S(561)semi-fixedcost 半固定成本S(562)semi-variablecost 半变动成本S(563)sensitivityanalysis 敏感性解析S(564)servicecostcenter 服务成本中心S(565)servicecosting 服务成本计算文案大全合用标准文档S(566)set-uptime安装时间S(567)shadowprices影子价格S(568)share股票S(569)shareca pital股份资本S(570)shareoptionscheme购股权证方案S(571)sharepremium股票溢价S(572)sightdr aft即期汇票S(573)single-entrybook-keeping单式薄记S(574)sinking fund偿债基金S(575)slackti me松驰时间S(576)socialresponsibilit ycost社会责任成本S(577)soletra der独资经营者S(578)sourceandapplicationoffundsstatement资本本源和运用表S(579)specialordercosting 特别定单成本计算S(580)staffcosts 职工成本S(581)standard 标准S(582)standardaccountingpractice 标准会计实务S(583)standardcost 标准成本S(584)standardcosting 标准成本计算S(585)standarddirectlabourcost 标准直接人工S(586)standardhour 标准小时S(587)standardminute 标准分钟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(593)statutorybody 法定实体S(594)stock 存货S(595)stockcontrol 存货控制文案大全合用标准文档S(596)stockturnover 存货周转率S(597)stocktaking 盘点存货S(598)storesrequisition 领料申请单S(599)strategicbusinessunit 战略性经营单位S(600)strategicmanagementaccounting 战略管搭理计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 子企业S(606)sunkcost 吞没成本S(607)supplyestimate 估量预计S(608)supplyexpenditure 估量支出S(609)suspenseaccount 暂记帐户S(610)SWOTanalysis长处和弊端,机遇和威胁解析S(611)system制度,系统T(612)tacticalplanning 策略计划T(613)tactics 策略T(614)take-over 接收T(615)tangibleasset 有形财富T(616)tangiblefixedassetstatement 有形固定财富表T(617)targetcost 目标成本T(618)terotechnology 设备综合工程学T(619)throughputaccounting 生产量会计T(620)time 时间T(621)timesheet 时间记录表T(622)totalassets 总财富T(623)totalqualitymanagement 全面质量管理文案大全合用标准文档T(624)totalstocks 存货总计T(625)tradecreditors 购货客户(应付帐款)T(626)tradedebtors 销货客户(应收帐款)T(627)tradingprofitandlossaccount 营业损益表T(628)transfer price 转让价格T(629)transitt ime中转时间T(630)treasure rship财务长制度T(631)trailbal ance试算平衡表T(632)turnover 营业额U(633)uncalledsharecapital 未催缴股本U(634)undercapitalization 不足资本化U(635)underorover-absorbedoverhead 少吸取或多吸取的制造花销U(636)uniformaccounting 一致会计U(637)uniformcosting 一致成本计算U(638)unissuedsharecapital 未刊行股本V(639)value 价值V(640)valueadded 增值V(641)valueanalysis 价值解析V(642)valueformoneyaudit 经济效益审计V(643)variablecost 变动成本V(644)variablecostofsales 销售的变动成本V(645)variance 差别V(646)varianceaccounting 差别会计V(647)varianceadministrativecost 行政管理花销差别V(648)varianceanalysis 差别解析文案大全合用标准文档V(649)variancebudget 估量差别V(650)variancedirectlabourefficiency 直接人工效率差别V(651)variancedirectlabourrate 直接人工费率差别V(652)variancedirectlabourtotal 直接人工总差别V(653)variancedirectmaterialmix 直接资料结构差别V(654)variancedirectmaterialsprice 直接资料价格差别V(655)variancedirectmaterialstotal 直接资料总差别V(656)variancedirectmaterialusage 直接资料用量差别V(657)variancedirectmaterialyield 直接资料产出率差别V(658)variancefixedproductionoverheadexpenditure 固定生产性制造费用耗资差别V(659)variancefixedproductionoverheadtotal 固定生产性制造花销总差异V(660)variancefixedproductionoverheadvolume 固定生产性制造花销业务量差别V(661)variancemarketshare 市场份额差别V(662)variancemarketsize 市场规模差别V(663)variancemarketingcost 营销成本差别V(664)varianceoperational 经营差别V(665)varianceoperationalprice 经营价格差别V(666)varianceoperationusage 经营用量差别V(667)varianceplanning 计划差别V(668)varianceplanningprice 计划价格差别文案大全。