acca词汇总情况结表
ACCA f1 单词组合表
中空组织 诚实 热情 人力资源管理 保健 不完全竞争 向内运输 刺激 收入 入职培训 劣质产品 通货膨胀 不可分割 无形 诚实 智商 利率 内审 内控 国际会计准则理事 会 国际会计师联合会 人际 面试 恐吓 内部 工作扩大化 工作丰富化 工作轮岗制
112. Joint committee 113. Judgement 114. Leadership 115. Learning process 116. Liablity 117. Limited liability 118. Litigation 119. Lowballing 120. Macroeconomic 121. Management 122. Marginal utility 123. Market 124. Matrix 125. Mentor 126. Middle line 127. Microeconomic 128. Minimum wage 129. Module 130. Monetary policy 131. Money laundering 132. Monopolistic competition 133. Monopoly 134. Morale 135. Motivation 136. Mourning 137. Multiplier effect 138. Nomination committee 139. Non-current asset
利润 项目 公共部门 采购 质量控制 失业率 理性 原材料 应收账款 衰退 恢复 招聘 裁员 相对主义 声誉 薪酬 辞职 奖励 居民消费价格指数 萨班斯法案 层级链 选拔 实收资本 股东 社会层级 个体户 控制维度 电子表格
196. Stagflation 197. Stakeholder 198. Strategy 199. Substitute 200. Supervision 201. Supply 202. Synergy 203. Taxation 204. Team building 205. Teeming and lading 206. Theorist 207. Transparancy 208. Treasury 209. Uncertainty 210. Unemployment 211. Utilitarianism 212. Valence 213. Value chain 214. Variable 215. Victimisation 216. Whistleblow 217. Working capital 218. World Trade Organization (WTO)
(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
acknowledgement requirement 对承认的要求
acquisition of assets 资产的取得
acquisitions 兼并
Act on Product Liability （德国）生产责任法
BPO(bargain purchase option)廉价购买任择权
bridge facility桥式融通
bridge桥梁
broker fee经纪人费
brokers经纪人
build-to-suit leases（租赁物由承租人）承建或承造的租赁协议
capital lease融资租赁协议
capital market资本市场
capitalize资本化
captive finance company专属金融公司
captives专属公司
carrying amount维持费用
carrying value账面结存价值
acceptance date 接受日
acceptance 接受
accession 加入
accessories 附属设备
accountability 承担责任的程度
accounting benefits 会计利益
accounting period 会计期间
case law案例法
cash collatera1现金抵押
cash election现金选择
cash flow coverage ratio现金流偿债能力比率
cash flow现金流
cash receipts and cash applications现金收入及现金运用
ACCA生词表
Fundamental Dictionary of Terms2．The regulatory framework Generally Accepted Accounting Principles 公认会计原则3．accounting conventionsnet book value 账面净值net realizable value 可变现净值measurement bases计量基础capital maintenance资本保全cash equivalents现金等价物liquidity and solvency流动性和偿债能力underlying assumption基本假定accruals basis应计基础（或权责发生制）going concern持续经营understandability可理解性relevance相关性reliability可靠性comparability可比性faithful representation忠实反映goodwill商誉substance over form实质重于形式neutrality中立性prudence审慎性hidden reserves秘密储备金excessive provisions过分提取准备completeness完整性financial capital maintenance财务资本保全physical capital maintenance实物资本保全bases of valuation计量基础historical cost历史成本replacement cost 重置成本economic value经济价值depreciation折旧inventory 存货holding gains（losses）持有损益retrospective application追溯调整法prospective application未来适用法retained earnings留存收益4．Sources，records and books of prime entrybooks of prime entry原始分录登记簿pretty cash零用现金或备用金petty cash account备用金账户petty cash voucher 备用金凭证balance brought down (bal. b/d) 余额承前balance brought forward (bal. b/f) 余额承前balance carried down (bal. c/d) 余额转下balance carried forward (bal. c/f) 余额转下document单据quotation报价单sales order销售订单invoice发票order定单credit note贷项通知单debit note借项通知单goods received note商品收讫单goods despatched note商品发送单statement对账单remittance advice汇款通知receipt收据source document原始凭证sales day book销货日记帐sales returns day book销售(货)退回簿journal日记帐cash book现金日记簿bank statements银行对账单imprest system定额备用金制度5．Ledger accounts and double entry general ledger（nominal ledger）总分类账accounting equation会计等式double entry复式记帐drawings提款trade account payable应付账款trade account receivable应收账款matching convention配比惯例6．From trial balance to financial statementstrial balance试算平衡表balance accounts结余帐目Sundry payable其他应付款Compensating errors 抵消性错误the income statement利润表the statement of financial position财务状况表7．Sales taxsales tax营业税output tax销项税input tax进项税8．Inventorycounting inventory存货盘点carriage inwards购货运费carriage outwards 销货运费gross profit毛利physical inventory 实地盘存perpetual inventory 永续盘存finished goods完工产品work in progress在产品cost of conversion加工成本import duties 进口关税trade discounts商业折扣production overhead制造费用normal capacity正常生产能力write down 减值9．Tangible non-current assets current asset 流动资产assets register资产登记薄capital expenditure资本性支出revenue expenditure收益性支出estimated residual value估计残值depreciation 折旧useful life使用年限the reducing balance method 余额递减法the straight line method直线折旧法accumulated depreciation累计折旧revaluation价值重估carrying amount账面金额recoverable amount可收回金额directly attributable cost直接可归属成本retirement and disposal报废和处置revaluation surplus 价值重估盈余10．Intangible non-current assets intangible assets无形资产research and development costs研发成本amortisation摊销11．Accruals and prepayments prepayment预付款项accrued expenses应计费用12Irrecoverable debts and allowances irrecoverable（bad）debts 坏账allowances for receivables坏账准备credit control信用管理bad debts written off注销坏帐13．Provisions and contingencies contingency或有事项provision准备（金额不确定的负债）contingent liability或有负债contingent asset或有资产14．Control accountscontrol account控制账户discount allowed销货折扣discount received购货折扣return inward销货退回return outward购货退还15．Bank reconciliationsbank statement银行对帐单bank reconciliation银行往来对帐16．Correction of errorssuspense account待处理账户，暂记帐户compensating error抵销性错误error of transposition移位错误18．Incomplete recordsincomplete records不完善记录margin边际insurance claim保险索赔bank overdraft银行透支19．Partnershipssole trader独资经营additional capital追加资本partnership 合伙partnership agreement合伙契约profit-sharing ratio利润分配比率withdrawals account提款账户appropriation account利润分配账户20．Introduction to accompany accountingstatutory reserves法定准备金capital reserves 资本准备（公积）revenue reserves 收入准备ordinary shares 普通股preference shares优先股redeemable可赎回的share capital 股本share premium 股票溢价loan stock债券authorised capital法定资本issued capital已发行资本called-up capital 已催缴资本paid-up capital实缴资本retained earnings留存收益21．Preparation of financial statements for companiesworking capital营运资本royalties使用费22．Events after the reporting period events after the reporting period资产负债表日后事项23．Statements of cash flowscash on hand库存现金demand deposits活期存款cash equivalents现金等价物maturity date到期日24．Information technology accounting packages 会计软件包accounting modules 会计模块课程网站：:1128/course/default/ind ex.html?courseId=fa4d8bce266a1ca0012672d 114a111ee。
赶紧收藏丨ACCAAB(F1)常用单词中英文对照表
ACCA F1
ACCA F1单词表
ACCA COde Of EthiCS and
COn duct
ACCA道德行为准则
Acco Un ti ng Stan dards Board (ASB)
会计准则委员会
Ad hoc COmmitteeS
特设委员会
Ad valorem tax
从价税
AdVOCaCy threat
EXeCUtiVe COmmitteeS
执行委员会
EXeCUtiVe directors
执行董事
FiSCaI policy
财政政策
Flat orga ni Zati on
扁平化组织
Floor PriCe
最低限价
HUma n ReSOUrCe Man ageme nt
人力资源管理
Hybrid StrUCtUreS
倾向性威胁
Age ncy theory
代理理论
Aggregate dema nd
总需求
Aggregate SUPPIy
总供给
ArC elasticity of dema nd
需求弧弹性
BaCk-UP con trols
备份控制
Bala nce of Payme nts
国际收支
BUdget
预算
BUSin ess Strategy
混合结构
In come elasticity of dema nd
需求的收入弹性
In flati on
通货膨胀
LeaderShiP style
领导模式
Long run SUPPIy CUrVe
长期供给曲线
acca专业词汇表[精彩]
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acca专业词汇表[精彩]acca 专业词汇表[精彩]序号英语汉语履行职责的工作能力 1 ability to perform the work承接业务的程序 2 acceptance procedures经管责任 3 accountability会计估计 4 accounting estimate应收帐款名单 5 accounts receivable listing应收账款 6 accounts receivable应计项目名单 7 accruals listing应计项目 8 accruals准确性 9 accuracy否定意见 10 adverse opinion帐龄分析法 11 aged analysis代理人 12 agents程序审查(约定审计业务) 13 agreed-upon procedures分析错误 14 analysis of errors不正常的错误 15 anomalous error任命(职业道德) 16 appointment ethics任命 17 appointment联合企业 18 associated firms注册会计师(ACCA) 19 association of chartered certified accounts(ACCA) 承担鉴证业务 20 assurance engagement 鉴证 21 assurance审计,审核,核数 22 audit接受审计 23 audit acceptance审计方法 24 audit approach审计委员会,审计小组 25 audit committee审计业务约定书 26 ahudit engagement审计评价 27 audit evaluation审计证据 28 audit evidence审计计划 29 audit plan审计程序 30 audit program审计报告(交流方式) 31 audit report as a means of communication 审计报告 32 audit report审计风险 33 audit risk审计抽样 34 audit sampling审计工作人员 35 audit staffing审计及时 36 audit timing审计线索 37 audit trail审计准则 38 auditing standards审计职业审慎性 39 auditors' duty of care审计报告 40 auditors' report遵循ISA(国际审计准则) 41 authority attached to ISAs(电脑)自动生产的工作底 42 automated working papers 稿坏账 43 bad debts银行 44 bank银行对账单,余额调节表 45 bank reconciliation收益权 46 beneficial interests最好的价值 47 best value经营风险 48 business riskcadbury 委员会 49 cadbury committee现金盘点 50 cash count现金循环 51 cash system改变债务的性质上 52 changes in nature of engagement费用和佣金 53 charges and commitments慈善团体 54 charities审计的年表 56 chronology of an auditCIS 应用控制 57 CIS application controlsCIS 环境单机微型计算器58 CIS environments stand-alone microcomputers顾客甄别 59 client screening紧密联系 60 closely connected俱乐部 61 clubs在审计员和管理者间沟通62 communications between auditors and management内部控制上的沟通 63 communications on internal control公司法 64 companies act比较财务报表 65 comparative financial statements比较的 66 comparatives能力 67 competence承接编制(业务) 68 compilation engagement完整性 69 completeness审计终结 70 completion of the audit符合会计规则 71 compliance with accounting regulations计算器援助的审计技术72 computers assisted audit techniques (CAATs) (CAATs)信任 73 confidence保密性 74 confidentiality应收帐款询证函 75 confirmation of accounts receivable利益冲突 76 conflict of interest工程应付款 77 constructive obligation或有资产 78 contingent asset或有负债 79 contingent liability控制环境 80 control environment控制程序 81 control procedures控制风险 82 control risk争论 83 controversy公司治理 84 corporate governance相关的数值 85 corresponding figures转换成本,加工成本 86 cost of conversion成本 87 cost优待 88 courtesy债权人 89 creditors本期审计档案 90 current audit files数据库管理制度(数据管理91 database management system (DBMS) 系统)报告的日期 92 date of report折旧 93 depreciation(抽样)样品的选取 94 design of the sample检查风险 95 detection risk直接核查法 96 direct verification approach有方向的抽查 97 directional testing董事酬金 98 directors' emoluments董事服务合约 99 directors' serve contracts与经营管理者意见不一致 100 disagreement with management 拒绝表示意见 101 disclaimer of opinion分销,分派，分配 102 distributionsdocumentation of understanding and assessment of control 控制风险评估的文件编集 103 risk审计程序的审计文档 104 documenting the audit process应有关注 105 due care应有的技能和谨慎 106 due skill and care经济 107 economy教育 108 education效用,效果 109 effectiveness效益,效率 110 efficiency合格、资格 / 无资格 111 eligibility / ineligibility强调某事项 112 emphasis of matter业务约定书 114 engagement letter错误 115 error审计程序结果的评估116 evaluating of results of audit procedures 检查 117 examinations存在性 118 existence期望差距 119 expectations预期的错误 120 expected error经验 121 experience专家 122 expert独立审计 123 external audit外部复核报告 124 external review reports公正 125 fair费用谈判 126 fee negotiation控制风险的最终评定 127 final assessment of control risk期末审计 128 final audit财政报告公布 129 financial statement assertions财务 130 financial产成品 131 finished goods流程图 132 flowcharts舞弊 133 fraud and error欺诈 134 fraud基本原理 135 fundamental principles一般的 CIS 控制 136 general CIS controls对管理者的一般报告 137 general reports to mangement持续经营假设 138 going concern assumption持续经营 139 going concern待出售或者退回商品 140 goods on sale or return商誉 141 goodwill统治 142 governancegreenbury 委员会 143 greenbury committee内部审计员执业指南 144 guidance for internal auditorshampel 委员会 145 hampel committee随意选择 146 haphazard selection款待 147 hospitality人力资源 148 human resourcesIAPS 1000银行询证程序149 IAPS 1000 inter-bank confirmation proceduresIAPS 1001 CIS 环境-单机微 150 IAPS 1001 CIS environments-stand-alone microcomputers 型计算器IAPS 1002 CIS 环境-(与主 151 IAPS 1002 CIS environments-on-line computer systems 机)联机计算器系统IAPS 1003 CIS 环境- 数据 152 IAPS 1003 CIS environments-database systems 库系统IAPS 1005小企业审计中的IAPS 1005 the special considerations in the audit of small 153 特别考虑 entities IAS 2 库存 154 IAS 2 inventories资产负债表日后事项 155 IAS 10 events after the balance sheet date IFAC's职业会计的师道德准156 IFAC's code of ethics for professional accountants 则所得税 157 income tax对收入进行审计的审计员 158 incoming auditors独立估计 159 independent estimate无资格被任命 160 ineligible for appointment信息技术 161 information technology固有风险 162 inherent risk保险 164 insurance无形 165 intangibles完整性 166 integrity中期审计 167 interim audit内部审计 168 internal auditing内部审计师 169 internal auditors内部控制评价调查表(问卷) 170 internal control evaluation questionnaires (ICEQs)内部控制调查表 171 internal control questionnaires (ICQs)内部控制系统 172 internal control system内部审计的委派 173 internal review assignment国际审计和鉴证准则委员会174 international audit and assurance standards board (IAASB) (IAASB)国际审计实务声明 (IAPSs) 175 international auditing practice statements (IAPSs)国际会计师联合会(IFAC) 176 international federation of accountants (IFAC)盘存制度 177 inventory system存货估价 178 inventory valuation230审计文档 179 ISA 230 documentation240 欺诈和错误 180 ISA 240 fraud and error250 法律法规的考虑181 ISA 250 consideration of law and regulations Isa 260 communications of audit matters with those charge 260 与高官的审计事项沟通 182 governance300 审计计划 183 isa 300 planning310 对企业的了解 184 isa 310 knowledge of the business320审计重要性 185 isa 320 audit materiality400 会计和内部控制186 isa 400 accounting and internal control402 企业外聘服务机构的审isa 402 audit considerations relating to entities using 187 计考虑 service organisations 500审计证据 188 isa 500 audit evidence501审计证据-特殊情况的特isa 501 audit evidence-additionalconsiderations for 189 殊考虑 specific items510外部询证 190 isa 510 external confirmations520分析性复核程序 191 isa 520 analytical procedures530审计抽样 192 isa 530 audit sampling540会计估计的审计 193 isa 540 audit of accounting estimates 560期后事项 194 isa 560 subsequent events580管理当局声明书 195 isa 580 management representations 610 内部审计的考虑196 isa 610 considering the work of internal auditing620 使用专家的工作 197 isa 620 using the work of an expert 700财务报表的审计报告198 isa 700 auditors' report on financial statements710可比性 199 isa 710 comparatives720 与财务报表审计相关的isa 720 other information in documents containing audited 200 其他信息 financial statements 910 受托复阅财务报表 201 isa 910 engagement to review financial statements法律和规则 206 legal and regulations法定义务,法定责任 207 legal obligation鉴证程度 208 levels of assurance负债 209 liability审计范围限制 210 limitation on scope审计的局限性 211 limitation of audit控制系统的局限性 212 limitations of controls system诉讼和赔偿 213 litigation and claims诉讼 214 litigation借款,贷款 215 loans长期负债 216 long term liabilities低价招揽审计业务 217 lowballing管理 218 management经营完整 219 management integrity管理当局声明书 220 management representation letter推销,营销,市场学 221 marketing重要的矛盾 222 material inconsistency重大误报 223 material misstatements of fact重要性 224 materiality计量 225 measurement微型计算器 226 microcomputers变更报告 227 modified reports性质 229 nature消极鉴证 230 negative assurance可实现净值 231 net realizable value非现金资产的登记本 232 non-current asset register非执行董事 233 non-executive directors非抽样风险 234 non-sampling risk非法定审计 235 non-statutory audits客观性 236 objectivity或有事项 237 obligating event或有事项披露 238 obligatory disclosure出现 240 occurrence(与主机)联机计算器系统 241 on-line computer systems期初余额 242 opening balances经营审计 243 operational audits经营工作计划 244 operational work plans意见购买 245 opinion shopping其他的信息 246 other information内审外包 247 outsourcing internal audit财务报表的全面复核 248 overall review of financial statements 滞纳金 249 overdue fees制造费用分配 250 overhead absorption定期的计划 251 periodic plan永久审计档案 252 permanent audit files个人的亲属关系 253 personal relationships计划 254 planning抽样总体 255 population精密，准确 256 precision控制风险的初次评估258 preliminary assessment of control risk 预付款项 259 prepayments表述，披露 260 presentation and disclosure会计处理的问题 261 problems of accounting treatment程序方法 262 procedural approach程序 263 procedures接受任命后的审计程序264 procedures after accepting nomination 采购 265 procurement保密的职业职责 266 professional duty of confidentiality备抵,准备 268 provision公共职责 269 public duty公众利益 270 public interest宣传 271 publicity采购分类账 272 purchase ledger采购和费用循环 273 purchases and expenses system保留意见 276 qualified opinion错误的性质 278 qualitative aspects of errors随机选择 279 random selection合理保证 280 reasonable assurance再评估抽样风险 281 reassessing sampling risk可靠性 282 reliability报酬 283 remuneration对经营的报告 284 report to management报告 285 reporting研究和开发成本 286 research and development costs 资格保留 287 reservation of title准备,储备 288 reserves收入和资本支出 289 revenue and capital expenditure 复核 290 review复核和资本支出 291 review and capital expenditure 权力和义务 295 rights and obligations风险和重要性 297 risk and materiality以风险为导向的方法 298 risk-based approach审计师的轮换 300 rotation of auditor appointments 职业道德守则 301 rules of professional conduct销售制度 303 sales system销售税金,营业税 304 sales tax销售,销货 305 sales样本量 306 sample size抽样风险 307 sampling risk抽样单元 308 sampling units未调整的错误表 309 schedule of unadjusted errors内部审计的范围和目标310 scope and objectives of internal audit 职责划分 311 segregation of duties服务机构 312 service organization重要影响或未预期的亲属关313 significant fluctuations or unexpected relationships 系小企业 314 small entity个体营业者 316 sole traders内部控制上的样本证书 318 specimen letter on internal control 利益相关者 319 stakeholders标准工作底稿 320 standardised working papers声明1: 完整，客观性和独立321 statement 1:integrity,objectivity and independence声明 2: 信任的职业责任 322 statement 2:the professional duty of confidence声明 3: 广告，宣传和获得职statement 3: advertising ,publicity and obtaining 323 业工作 professional work声明5: 审计聘任的变更324 statement 5:changes in professional appointment统计抽样 325 statistical sampling法定审计 326 statutory audit法定责任 328 statutory duty保管责任人 329 stewardship战略性计划 330 strategic plan分层 331 stratification期后事项 332 subsequent events实证性测试程序 333 substantive procedures实质性测试 334 substantive tests充分的适当审计证据 335 sufficient appropriate audit evidence 监督 338 supervision监督和监控的角色 339 supervisory and monitoring roles供应商的声明 340 suppliers' statements系统和内部控制 341 system and internal controls系统选择法 342 systematic selection系统为导向的方法 343 systems-based approach有形的非流动资产 344 tangible non-current assets投标,清偿 345 tendering委任的条款 346 terms of the engagement控制的测试 347 tests of control股东大会 348 the AGM委员会 349 the board三E原则 350 three Es准时 351 timing可容忍误差 352 tolerable error应付帐款 353 trade accounts payable and purchases应付帐款名单 354 trade accounts payable listing培训 355 training国库,库房 356 treasury真实 357 TRUEturnbull 委员会 358 turnbull committee越权 359 ultra vires不确定性 360 uncertainty未到(支付)期的未决 361 undue dependence无保留的审计报告 362 unqualified audit report 使用知识 364 using the knowledge使用专家的工作 365 using the work of an expert 计价，估价366 valuation现金(交易)价格 367 value for money自愿披露 368 voluntary disclosure工资，薪金 369 wages and salaries工资系统 370 wages system在产品 371 work in progress工作底稿 372 working papers。
ACCA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教材词汇表
ACCA教材词汇表。
独资企业Sole trader 收购公司Purchasing company银行透支Bank overdraft 开帐分录Opening entry购货退回Return outwards 接管Take over销货退回Return inwards 企业收购帐户Business purchase account 毛利Gross profit 卖主帐户Vendor account租金与地方税Rent and rates 留存收益Retained earnings收到的折扣Discount received 普通股股本Ordinary share capital给与的折扣Discount allowed 优先股股本Preference share capital要求权Claim 债券Debentures提款Drawings 损益表Profit and loss account合伙企业Partnership 股东年会General meeting合伙人Partner 真实/公允True and fair合伙协议Partnership agreement 推销成本Distribution cost资本利息Interest on capital 投资注销额Amount written-offinvestment剩余利润Residual profit 自建工程资本化Own work capitalized分配Appropriation 集团内股票收入Income from shares in groupunder takings盈亏分配帐户Profit and loss appropriation 其他股票收入Income from shares in otherparticipating interests结转下期余额Balance carried down 自有股Own shares上期结转余额Balance Brought down 负债准备Provisions for liabilities 合伙人贷款Partner’s loan养老金Pensions合作企业Joint venture 资本赎回公积Capital redemption reserve 合作企业备查帐户Memorandum joint venture 按公司章程保留的公积Reserve provided for by thearticles of association杂费Sundry expenses 公司所得税Corporation tas (CT)佣金Commission 财政年度Financial year运出运费Carriage outwards 预交公司所得税Advanced corporationtax(ACT)运入运费Carriage inwards 主体公司所得税Mainstream corporationtax(MCT)联合银行存款帐户Joint bank account 所得税率适用年度CT year商誉Goodwill 税金抵免Tax credit重估价法Revaluation method 税收机构Inland revenue合并Amalgamation 应纳税利润Taxable profit合并前Pre-Amalgamation 公司所得税准备Provision fo CT合并后Post-Amalgamation 应抵预交公司所得税ACT recoverable通过支付年金清偿Discharge by payment of应付公司所得税ACT payableannuity年金暂记帐户Annuity suspense account 预算报告Budget speech保险金Premiums 资本收益Capital gain退保价值Surrender value 小公司税率Small companies rate人寿保险政策帐户Life assurance policies边际利率Marginal rateaccount贸易表Trading account 完全税率Full rate终止Cessation 免税投资收益Franked investment income变卖资产帐户Realization account 资本减免Capital allowances合伙企业的解体Dissolution of partnership 剩余预交公司所得税Surplus ACT最后约定的资本Last agreed capital 寄售业务Consignment trading 逐步解体Piecemeal dissolution 汇票Bills of exchange变卖资产费用准备Provision for realizationexpense分支机构Branch变卖资产损失Loss on realization 代理商Agent股票帐户Shares account 交易商Trader英国境内公司UK resident company 受托人Consignee非免税收入Un-franked receipts 委托人,寄售人Consigner公司所得税费用CT charge 保障,赔偿Indemnity代扣所得税的交纳Payment under deduction of IT 销售帐单Account sales磨损Wear and tear 寄售利润Profit on consignment 拥有法定所有权的土地Freehold land 进口税Import duties过时Obsolescence 运费Delivery to customers开采或消耗Extraction of consumptionover time 途中保险费Carriage insurance on goodsdelivered to Customers直线法Straight line method 佣金Commission余额递减法Reducing balance method 汇付Remittance年数总和法Sum of the digits method 未售存货Unsold stock累计折旧Accumulated depreciations 应收票据Bills receivable 经济使用年限Useful economic lives 保险收入Insurance proceeds 每股净收益Earnings per share 面值Face value例外项目Exceptional items 贴现费用Discount charges 非常项目Extraordinary items 财务费用Financing cost前期调整Prior year adjustment 应付票据Bills payable不能抵销的预交公司税Irrevocable advancedcorporation tax支出Expenditure未抵销的损失Unrelieved losses 即期汇票Sight drafts净值基础Net basis 监管Custody零值基础Nil basis 主损益帐户Main profit and loss account 消耗品Consumable stores 部门化Departmentalization成本与可实现净值孰低The lower of cost and netrealizable value分摊Apportionment平均成本Average cost 共同性费用Common expense先进先出First in first out 包装纸Wrapping paper后进先出Last in first out 评价Assess标准成本Standard cost 独立实体Independent entity重置成本Replacement cost 投资报酬率Return on investment 资产负债表日后日期Event after balance sheet date 减除佣金后利润Post-commission profit 董事会The board of directors 赊销收入Credit sales调整事项Adjusting event 修理费用Repair charges非调整事项Non-adjusting event 一般费用General expense或有事项Contingencies 分支销售机构Selling agency branch 或有收益Contingent gain 正常存货损失Normal stock losses或有损失Contingent loss 交易帐户Trading account资本承诺Capital commitments 非常存货损失Abnormal stock losses现金流量表Cash flow statement 本地购货Local purchase信用交易Credit transaction 退货Returned goods独立分支机构Independent branch现实购买力会计Current purchasing poweraccounting (CPP)现实成本会计Current cost accounting(CCA) 往来帐户Current account零售物价指数Retail price index 复式簿记帐户Double-entry accounts持有收益Holding gains 时间差异Time lag differences业绩评估Assessment of performance 分支机构间转移Inter-branch transfer货币性项目的衡量Measurement of monetary items 结算Settlement货币性资产Monetary assets 分支机构间往来帐户Interbranch current account 货币性负债Monetary liabilities 分支机构存货调整帐户Branch stock adjustmentaccount征求意见稿Exposure draft 未实现利润准备Provision for unrealizedprofit实现原则Realization货币性营运资本调整Monetary working capitaladjustment举债比率调整Gearing adjustment 货币折算Currency translation净营业资产Net operating assets 货币兑换Currency conversion发行和赎回债券Issue and redemption当地货币Local currencydebentures债券Bonds 汇率Exchange rate契约Deed 即期汇率Spot rate无担保债券Naked-debentures(unsecured) 远期合同Forward contract拥有法定所有权的Freehold 贴水Discount偿债基金Sinking fund 升水Premium货币性项目Monetary items债券赎回偿债基金Debenture redemption sinkingfund account风险Risk偿债基金投资帐户Sinking fund investmentaccount可转换债券Convertible debentures 不确定性Uncertainty资本化发行Capitalization issue 套期保值Hedging股权发行Bonus issue 长期货币性资产Long-term monetary assets 含权价Cum-rights prices 长期货币性要求权Long-term monetary claims 除权价Ex-rights prices 汇兑收益/损失Exchange rate gain/loss可分配公积Distributable of reserves 时态法Temporal method历史汇率法Historic method以公积支付股利Paying a dividend out ofreserve已付清红利股Paid-up bonus shares 期末汇率法Closing rate method重估公积Revaluation reserve 场地费用Site expenses减资Capital reductions 管理费用Administrative expenses资本重组Capital reorganizations 装置和设备Furniture and fittings过剩资本Excess capital 房屋Premises资本重建Capital reconstruction 预付费用Payment in advance权益汇总帐户Sundry members account 建造合同Construction contract实现帐户Realization account 工程保留款Retention购买者帐户Purchaser’s account分期付款Progress payment自愿清算Voluntary liquidation 交易帐户Trading account特别决议Special resolution 合同收入Contract fee方案\计划Scheme 合同亏损Loss on contract清偿\偿还Discharge 完工百分比Percentage of completion卖方帐户Vendor account 完成合同Completed contract创立合并Amalgamation 预期利润Expected profit高估Over-valuation 承建商Contractor低估Under-valuation 矫正Rectification集团报表Group accounts 已鉴定完工价值Value of work certified纵向联合Vertical integration 总部费用Head office costs横向联合Horizontal integration 合同成本Contract costs不同行业联合Diversification 销售收入Turnover控股公司Holding company 合同损失准备Provision for loss oncontract重大影响Dominant influence 预收款Payment on account直接控制集团Direct group 可预见损失Foreseeable loss垂直控制集团Vertical group 已付款超过收入(部分) Excess progress payment混合控制集团Mixed group 股票/证券Stock ,security盈余公积Revenue reserve 债券Debenture合并公积Consolidation reserve 法定权利Legal rights少数股权Minority interests 报价Quote合并商誉Goodwill on consolidation 证券交易所Stock exchange上市投资Listed investment合并资本公积Capital reserve onconsolidation少数股东Minority share holders 偿还Repayment股本溢价Share premium 累积股息Cum div cd部分收购Partial acquisition 累积利息Cum-int ci在途支票Cheque in the post 股息除外Ex-div xd收买前后Pre( post)-acquisition 利息除外Ex-int xi调整帐户Adjustment accounts 面值Nominal value对子公司投资Investment in subsidiary 市价Market value普通公积General reserve 应计股利Accrued dividend参与股权Participating interest 应计利息Accrued interest集团内部交易Intra-group trading 证券交易所官方清单Stock exchange official list 公司间销售Inter-company sales 二级市场Secondary market溢价Premium 未上市证券市场Unlisted securities market 折价Discount 让与,出售disposal债券利息Debenture interest 加权平均Weighted分次购买Piecemeal acquisition 结帐Close off关联公司Associated company 已分派股份Allocated shares多数股权Majority holding 国库券Treasury stock累计控股Cumulative holding 认股权发行Rights issue孙公司Sub-subsidiary 赊销Credit sale子集团,附属集团Sub-group 租购Hire purchase多公司结构Multi-company structures 信用协议Credit agreement伙伴子公司Fellow subsidiaries 会计处理Accounting treatment有效股权Effective shareholdings 经营性租赁Operating lease控制股权Controlling interest 融资租赁Finance lease资本报酬率Return on capital employed 出租人/承租人Lesser /lessee产权收益率Returen on equity 一期(二期)租赁Primary(secondary)period息税前净利Net Profit before interest andtax不可撤销的付款No-cancelable payment应收帐款帐龄表Aging schedule of debtors 名义租金Peppercorn rent资金来源及运用表Source and application offunds statement报酬Reward通货膨胀Inflation 现值Present value通货紧缩Deflation 最低租赁付款额Minimum lease payment损耗Deplete 定金Deposit每股收益Earnings per share 公允价值Fair value股利保证倍数Dividend cover 财务费用Finance charge股利分配率Dividend payout ratio 实际利率Effective rate of financecharge股利收益率Dividend yield ratio 平均未付资本余额Average balance of capitaloutstanding净收益率Earnings yield 资本偿还Capital repayment市盈率Price/ earnings ratio 精确法Actuarial method公司估价The valuation of components 递延收益Deferred income联营公司Associated companies 分期支付Installment共同比财务报表Common-size financialstatements 未实现利润准备Provision for unrealizedprofit物质资源Physical resources 应收租购款帐户Hire purchase debtorsaccount会计原则Accounting principles 重新获得帐户Repossessions account 会计方法Accounting methods 金融公司Finance house权责发生制Accrual accounting 制造商Manufacturer重置成本Replacement cost 交易商Dealer一般会计原则Generally accepted accountingprinciples(GAAP)总盈余Gross earnings剩余现金Cash surplus 政府补助Government grant净值减免Writing down allowance 租赁期Lease term。
【ACCA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(F8)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 (CAATs) 计算器援助的审计技术 (CAATs)73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款询证函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 control risk 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 systems IAPS 1002 CIS 环境-(与主机)联机计算器系统152 IAPS 1003 CIS environments-database systemsIAPS 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 inventoriesIAS 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 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 charge governance 260 与高官的审计事项沟通183 isa 300 planning300 审计计划 184 isa 310 knowledge of the business 310 对企业的了解 185 isa 320 audit materiality320审计重要性 186 isa 400 accounting and internal control400 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 evidence500审计证据189isa 501 audit evidence-additional considerations forspecific 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 sampling530审计抽样 193 isa 540 audit of accounting estimates 540会计估计的审计 194 isa 560 subsequent events560期后事项 195 isa 580 management representations580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 comparatives710可比性200isa 720 other information in documents containing audited financial statements 720 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 323statement 3: advertising ,publicity and obtaining professional 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教材词汇
ACCA教材词汇ACCA教材词汇独资企业 Sole trader银行透支 Bank overdraft购货退回 Return outwards销货退回 Return inwards毛利 Gross profit租金与地方税 Rent and rates收到的折扣 Discount received给与的折扣 Discount allowed要求权 Claim提款 Drawings合伙企业 Partnership合伙人 Partner合伙协议 Partnership agreement资本利息 Interest on capital剩余利润 Residual profit分配 Appropriation盈亏分配帐户 Profit and loss appropriation结转下期余额 Balance carried down上期结转余额 Balance Brought down合伙人贷款Partner’s loan合作企业 Joint venture合作企业备查帐户 Memorandum joint venture 杂费 Sundry expenses佣金 Commission运出运费 Carriage outwards运入运费 Carriage inwards联合银行存款帐户 Joint bank account商誉 Goodwill重估价法 Revaluation method合并 Amalgamation合并前 Pre-Amalgamation合并后 Post-Amalgamation通过支付年金清偿 Discharge by payment of annuity 年金暂记帐户 Annuity suspense account保险金 Premiums退保价值 Surrender value人寿保险政策帐户 Life assurance policies account 贸易表 Trading account终止 Cessation变卖资产帐户 Realization account合伙企业的`解体 Dissolution of partnership最后约定的资本 Last agreed capital逐步解体 Piecemeal dissolution变卖资产费用准备 Provision for realization expense 变卖资产损失 Loss on realization股票帐户 Shares account英国境内公司 UK resident company非免税收入 Un-franked receipts公司所得税费用 CT charge代扣所得税的交纳 Payment under deduction of IT 磨损 Wear and tear拥有法定所有权的土地 Freehold land过时 Obsolescence开采或消耗 Extraction of consumption over time 直线法 Straight line method余额递减法 Reducing balance method年数总和法 Sum of the digits method累计折旧 Accumulated depreciations经济使用年限 Useful economic lives每股净收益 Earnings per share例外项目 Exceptional items非常项目 Extraordinary items前期调整 Prior year adjustment不能抵销的预交公司税 Irrevocable advanced corporation tax 未抵销的损失 Unrelieved losses净值基础 Net basis零值基础 Nil basis消耗品 Consumable stores成本与可实现净值孰低The lower of cost and net realizable value平均成本 Average cost先进先出 First in first out后进先出 Last in first out标准成本 Standard cost重置成本 Replacement cost资产负债表日后日期 Event after balance sheet date董事会 The board of directors调整事项 Adjusting event非调整事项 Non-adjusting event或有事项 Contingencies或有收益 Contingent gain或有损失 Contingent loss资本承诺 Capital commitments现金流量表 Cash flow statement信用交易 Credit transaction现实购买力会计 Current purchasing power accounting (CPP) 现实成本会计 Current cost accounting(CCA)零售物价指数 Retail price index持有收益 Holding gains业绩评估 Assessment of performance货币性项目的衡量 Measurement of monetary items货币性资产 Monetary assets货币性负债 Monetary liabilities征求意见稿 Exposure draft货币性营运资本调整 Monetary working capital adjustment举债比率调整 Gearing adjustment净营业资产 Net operating assets发行和赎回债券 Issue and redemption debentures债券 Bonds契约 Deed无担保债券 Naked-debentures(unsecured)拥有法定所有权的 Freehold偿债基金 Sinking fund债券赎回偿债基金Debenture redemption sinking fund account偿债基金投资帐户 Sinking fund investment account可转换债券 Convertible debentures资本化发行 Capitalization issue股权发行 Bonus issue含权价 Cum-rights prices除权价 Ex-rights prices可分配公积 Distributable of reserves以公积支付股利 Paying a dividend out of reserve已付清红利股 Paid-up bonus shares重估公积 Revaluation reserve下载文档。
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
2013年ACCA教材词汇表
2013ACCA教材词汇表。
独资企业Sole trader 收购公司Purchasing company银行透支Bank overdraft 开帐分录Opening entry购货退回Return outwards 接管Take over销货退回Return inwards 企业收购帐户Business purchase account 毛利Gross profit 卖主帐户Vendor account租金与地方税Rent and rates 留存收益Retained earnings收到的折扣Discount received 普通股股本Ordinary share capital给与的折扣Discount allowed 优先股股本Preference share capital要求权Claim 债券Debentures提款Drawings 损益表Profit and loss account合伙企业Partnership 股东年会General meeting合伙人Partner 真实/公允True and fair合伙协议Partnership agreement 推销成本Distribution cost资本利息Interest on capital 投资注销额Amount written-offinvestment剩余利润Residual profit 自建工程资本化Own work capitalized分配Appropriation 集团内股票收入Income from shares in groupunder takings盈亏分配帐户Profit and loss appropriation 其他股票收入Income from shares in otherparticipating interests结转下期余额Balance carried down 自有股Own shares上期结转余额Balance Brought down 负债准备Provisions for liabilities 合伙人贷款Partner’s loan养老金Pensions合作企业Joint venture 资本赎回公积Capital redemption reserve 合作企业备查帐户Memorandum joint venture 按公司章程保留的公积Reserve provided for by thearticles of association杂费Sundry expenses 公司所得税Corporation tas (CT)佣金Commission 财政年度Financial year运出运费Carriage outwards 预交公司所得税Advanced corporationtax(ACT)运入运费Carriage inwards 主体公司所得税Mainstream corporationtax(MCT)联合银行存款帐户Joint bank account 所得税率适用年度CT year商誉Goodwill 税金抵免Tax credit重估价法Revaluation method 税收机构Inland revenue合并Amalgamation 应纳税利润Taxable profit合并前Pre-Amalgamation 公司所得税准备Provision fo CT合并后Post-Amalgamation 应抵预交公司所得税ACT recoverable应付公司所得税ACT payable通过支付年金清偿Discharge by payment ofannuity年金暂记帐户Annuity suspense account 预算报告Budget speech保险金Premiums 资本收益Capital gain退保价值Surrender value 小公司税率Small companies rate人寿保险政策帐户Life assurance policiesaccount边际利率Marginal rate贸易表Trading account 完全税率Full rate终止Cessation 免税投资收益Franked investment income 变卖资产帐户Realization account 资本减免Capital allowances合伙企业的解体Dissolution of partnership 剩余预交公司所得税Surplus ACT最后约定的资本Last agreed capital 寄售业务Consignment trading逐步解体Piecemeal dissolution 汇票Bills of exchange变卖资产费用准备Provision for realizationexpense分支机构Branch变卖资产损失Loss on realization 代理商Agent股票帐户Shares account 交易商Trader英国境内公司UK resident company 受托人Consignee非免税收入Un-franked receipts 委托人,寄售人Consigner公司所得税费用CT charge 保障,赔偿Indemnity代扣所得税的交纳Payment under deduction of IT 销售帐单Account sales磨损Wear and tear 寄售利润Profit on consignment拥有法定所有权的土地Freehold land 进口税Import duties过时Obsolescence 运费Delivery to customers开采或消耗Extraction of consumptionover time 途中保险费Carriage insurance on goodsdelivered to Customers直线法Straight line method 佣金Commission余额递减法Reducing balance method 汇付Remittance年数总和法Sum of the digits method 未售存货Unsold stock累计折旧Accumulated depreciations 应收票据Bills receivable 经济使用年限Useful economic lives 保险收入Insurance proceeds 每股净收益Earnings per share 面值Face value例外项目Exceptional items 贴现费用Discount charges 非常项目Extraordinary items 财务费用Financing cost前期调整Prior year adjustment 应付票据Bills payable不能抵销的预交公司税Irrevocable advancedcorporation tax支出Expenditure未抵销的损失Unrelieved losses 即期汇票Sight drafts净值基础Net basis 监管Custody零值基础Nil basis 主损益帐户Main profit and loss account 消耗品Consumable stores 部门化Departmentalization成本与可实现净值孰低The lower of cost and netrealizable value分摊Apportionment平均成本Average cost 共同性费用Common expense先进先出First in first out 包装纸Wrapping paper后进先出Last in first out 评价Assess标准成本Standard cost 独立实体Independent entity 重置成本Replacement cost 投资报酬率Return on investment资产负债表日后日期Event after balance sheet date 减除佣金后利润Post-commission profit董事会The board of directors 赊销收入Credit sales调整事项Adjusting event 修理费用Repair charges非调整事项Non-adjusting event 一般费用General expense或有事项Contingencies 分支销售机构Selling agency branch或有收益Contingent gain 正常存货损失Normal stock losses或有损失Contingent loss 交易帐户Trading account资本承诺Capital commitments 非常存货损失Abnormal stock losses现金流量表Cash flow statement 本地购货Local purchase信用交易Credit transaction 退货Returned goods独立分支机构Independent branch现实购买力会计Current purchasing poweraccounting (CPP)现实成本会计Current cost accounting(CCA) 往来帐户Current account零售物价指数Retail price index 复式簿记帐户Double-entry accounts持有收益Holding gains 时间差异Time lag differences业绩评估Assessment of performance 分支机构间转移Inter-branch transfer货币性项目的衡量Measurement of monetary items 结算Settlement货币性资产Monetary assets 分支机构间往来帐户Interbranch current account 货币性负债Monetary liabilities 分支机构存货调整帐户Branch stock adjustmentaccount征求意见稿Exposure draft 未实现利润准备Provision for unrealizedprofit实现原则Realization货币性营运资本调整Monetary working capitaladjustment举债比率调整Gearing adjustment 货币折算Currency translation净营业资产Net operating assets 货币兑换Currency conversion当地货币Local currency发行和赎回债券Issue and redemptiondebentures债券Bonds 汇率Exchange rate契约Deed 即期汇率Spot rate无担保债券Naked-debentures(unsecured) 远期合同Forward contract拥有法定所有权的Freehold 贴水Discount偿债基金Sinking fund 升水Premium货币性项目Monetary items债券赎回偿债基金Debenture redemption sinkingfund account偿债基金投资帐户Sinking fund investment风险Riskaccount可转换债券Convertible debentures 不确定性Uncertainty资本化发行Capitalization issue 套期保值Hedging股权发行Bonus issue 长期货币性资产Long-term monetary assets 含权价Cum-rights prices 长期货币性要求权Long-term monetary claims 除权价Ex-rights prices 汇兑收益/损失Exchange rate gain/loss可分配公积Distributable of reserves 时态法Temporal method以公积支付股利Paying a dividend out of 历史汇率法Historic methodreserve已付清红利股Paid-up bonus shares 期末汇率法Closing rate method重估公积Revaluation reserve 场地费用Site expenses减资Capital reductions 管理费用Administrative expenses资本重组Capital reorganizations 装置和设备Furniture and fittings过剩资本Excess capital 房屋Premises资本重建Capital reconstruction 预付费用Payment in advance权益汇总帐户Sundry members account 建造合同Construction contract实现帐户Realization account 工程保留款Retention购买者帐户Purchaser’s account分期付款Progress payment自愿清算Voluntary liquidation 交易帐户Trading account特别决议Special resolution 合同收入Contract fee方案\计划Scheme 合同亏损Loss on contract清偿\偿还Discharge 完工百分比Percentage of completion卖方帐户Vendor account 完成合同Completed contract创立合并Amalgamation 预期利润Expected profit高估Over-valuation 承建商Contractor低估Under-valuation 矫正Rectification集团报表Group accounts 已鉴定完工价值Value of work certified纵向联合Vertical integration 总部费用Head office costs横向联合Horizontal integration 合同成本Contract costs不同行业联合Diversification 销售收入Turnover控股公司Holding company 合同损失准备Provision for loss oncontract重大影响Dominant influence 预收款Payment on account直接控制集团Direct group 可预见损失Foreseeable loss垂直控制集团Vertical group 已付款超过收入(部分) Excess progress payment混合控制集团Mixed group 股票/证券Stock ,security盈余公积Revenue reserve 债券Debenture合并公积Consolidation reserve 法定权利Legal rights少数股权Minority interests 报价Quote合并商誉Goodwill on consolidation 证券交易所Stock exchange上市投资Listed investment合并资本公积Capital reserve onconsolidation少数股东Minority share holders 偿还Repayment股本溢价Share premium 累积股息Cum div cd部分收购Partial acquisition 累积利息Cum-int ci在途支票Cheque in the post 股息除外Ex-div xd收买前后Pre( post)-acquisition 利息除外Ex-int xi调整帐户Adjustment accounts 面值Nominal value对子公司投资Investment in subsidiary 市价Market value普通公积General reserve 应计股利Accrued dividend参与股权Participating interest 应计利息Accrued interest集团内部交易Intra-group trading 证券交易所官方清单Stock exchange official list公司间销售Inter-company sales 二级市场Secondary market溢价Premium 未上市证券市场Unlisted securities market 折价Discount 让与,出售disposal债券利息Debenture interest 加权平均Weighted分次购买Piecemeal acquisition 结帐Close off关联公司Associated company 已分派股份Allocated shares多数股权Majority holding 国库券Treasury stock累计控股Cumulative holding 认股权发行Rights issue孙公司Sub-subsidiary 赊销Credit sale子集团,附属集团Sub-group 租购Hire purchase多公司结构Multi-company structures 信用协议Credit agreement伙伴子公司Fellow subsidiaries 会计处理Accounting treatment有效股权Effective shareholdings 经营性租赁Operating lease控制股权Controlling interest 融资租赁Finance lease资本报酬率Return on capital employed 出租人/承租人Lesser /lessee产权收益率Returen on equity 一期(二期)租赁Primary(secondary)period 息税前净利Net Profit before interest andtax不可撤销的付款No-cancelable payment应收帐款帐龄表Aging schedule of debtors 名义租金Peppercorn rent资金来源及运用表Source and application offunds statement报酬Reward通货膨胀Inflation 现值Present value通货紧缩Deflation 最低租赁付款额Minimum lease payment损耗Deplete 定金Deposit每股收益Earnings per share 公允价值Fair value股利保证倍数Dividend cover 财务费用Finance charge股利分配率Dividend payout ratio 实际利率Effective rate of financecharge股利收益率Dividend yield ratio 平均未付资本余额Average balance of capitaloutstanding净收益率Earnings yield 资本偿还Capital repayment市盈率Price/ earnings ratio 精确法Actuarial method公司估价The valuation of components 递延收益Deferred income联营公司Associated companies 分期支付Installment共同比财务报表Common-size financialstatements 未实现利润准备Provision for unrealizedprofit物质资源Physical resources 应收租购款帐户Hire purchase debtorsaccount会计原则Accounting principles 重新获得帐户Repossessions account 会计方法Accounting methods 金融公司Finance house权责发生制Accrual accounting 制造商Manufacturer重置成本Replacement cost 交易商Dealer一般会计原则Generally accepted accountingprinciples(GAAP)总盈余Gross earnings剩余现金Cash surplus 政府补助Government grant 净值减免Writing down allowance 租赁期Lease term。
ACCA F1 重点词汇大全
ACCA F1 重点词汇大全1. Accountablity 责任2. Accounting 会计3. Activist 积极分子4. Ad hoc 临时5. Advocacy 辩护6. Agency theory 代理理论7. Aggregate demand 总需求8. Aggregate supply 总供给9. Apprisal 评估10. Artefact 人工11. Asset 资产12. Audit 审计13. Audit committee 审计委员会14. Audit trail 审计追踪15. Authority 权威16. Back-up 备份17. Balance of payment 国际收支平衡18. Bargaining power 讨价还价能力19. Belief 信仰20. Bonus scheme 奖金制度21. Boundaryless 无边界组织22. Budget 预算23. Business cycle 商业周期24. Business strategy 商业战略25. Capital 资本26. Capital expenditure 资本性支出27. Capital market 资本市场28. Centralization 集权29. Coach 教练30. Coercive 强迫31. Committee 委员会32. Competence 称职33. Compliance 遵守34. Confidentiality 保密性35. Conflict of interest 利益冲突36. Consensus 一致37. Consumer price index (CPI) 居民消费价格指数38. Consumer surplus 消费者剩余39. Contingency 权变40. Corporate 合作41. Corporate social responsibility (CSR) 企业社会责任42. Code of ethics 行为规范43. Cyclical unemployment 周期性失业44. Data 数据45. Decentralization 分权46. Delayering 简化管理结构47. Delegation 授权48. Demand 需求49. Demand curve 需求曲线50. Deontology 义务论51. Depression 萧条52. Direct discrimination 直接歧视53. Dismissal 辞退54. Diversity 多样性55. Dorming 调整期56. Double-entry bookkeeping 复式记账法57. Egoism 利己主义58. Elasticity 弹性59. Empowerment 授权60. Entrepreneurial 企业家61. Environmental footprint 环境脚印62. Equilibrium price 平衡价格63. Ethics 道德64. Exchange rate 汇率65. Executive director 执行董事66. External 外部67. Feedback 反馈68. Fiduciary responsibility 诚信义务69. Finance function 财务部70. Financial accounting 财务会计71. Financial statement 财务报表72. Firm 企业73. Fiscal policy 财政政策74. Flat organization 扁平结构75. Fraud 舞弊76. Frictional unemployment 摩擦性失业77. Generally Accepted Accounting Practice (GAAP) 美国通用会计准则78. Governance principle 治理原则79. Grievance 委屈80. Gross Domestic product 国内生产总值81. Gross National product 国民生产总值82. Group thinking 团队思维83. Hawthorne Study 霍桑实验84. Hollow organization 中空组织85. Honesty 诚实86. Hospitablity 热情87. Human Resourse Management (HRM) 人力资源管理88. Hygiene 保健89. Imperfect competition 不完全竞争90. Inbound logistic 向内运输91. Incentive 刺激92. Income 收入93. Induction 入职培训94. Inferior good 劣质产品95. Inflation 通货膨胀96. Inseparability 不可分割97. Intangibility 无形98. Integrity 诚实99. Intellectual 智商100. Interest rate 利率101. Internal audit 内审102. Internal control 内控103. International Accounting Standard Board (IASB) 国际会计准则理事会104. International Federation of Accountant (IFAC) 国际会计师联合会105. Interpersonal 人际106. Interview 面试107. Intimidation 恐吓108. Intrinsic 内部109. Job enlargement 工作扩大化110. Job enrichment 工作丰富化111. Job rotation 工作轮岗制112. Joint committee 联合委员会113. Judgement 判决114. Leadership 领导力115. Learning process 学习过程116. Liablity 负债117. Limited liability 有限责任118. Litigation 诉讼119. Lowballing 虚报低价120. Macroeconomic 宏观经济121. Management 管理122. Marginal utility 边际效益123. Market 市场124. Matrix 矩阵125. Mentor 导师126. Middle line 企业中层127. Microeconomic 微观经济128. Minimum wage 最低工资标准129. Module 模块130. Monetary policy 货币政策131. Money laundering 洗钱132. Monopolistic competition 垄断竞争133. Monopoly 垄断134. Morale 士气135. Motivation 激励136. Mourning 悲哀137. Multiplier effect 乘数效应138. Nomination committee 提名委员会139. Non-current asset 固定资产140. Non-governmental organization 非政府组织141. Norm 原则142. Objectivity 客观143. Offshore 离岸144. Oligopoly 寡头垄断145. Operational 运营146. Organization 组织147. Outbound logistic 向外运输148. Output 输出149. Oursource 外包150. Overhead 间接成本151. Ownership 所有权152. Partnership 合伙制153. Password 密码154. Payable 应付账款155. Payroll 工资156. Perception 感知157. Performance management 业绩管理158. Personality 性格159. Political 政治160. Price mechanism 定价机制161. Priortization 优先162. Privacy 隐私163. Probity 诚实164. Process 流程165. Procurement 采购166. Product life cycle 产品生命周期167. Professional 专业168. Profit 利润169. Project 项目170. Public sector 公共部门171. Purchasing 采购172. Quality control 质量控制173. Rate of unemployment 失业率174. Rational 理性175. Raw material 原材料176. Receivable 应收账款177. Recession 衰退178. Recovery 恢复179. Recruit 招聘180. Redundancy 裁员181. Relativism 相对主义182. Reputation 声誉183. Remuneration 薪酬184. Resignation 辞职185. Reward 奖励186. Retail Price Index (RPI) 居民消费价格指数187. Sarbanes-Oxley Act 萨班斯法案188. Scalar chain 层级链189. Selection 选拔190. Share capital 实收资本191. Shareholder 股东192. Social class 社会层级193. Sole trader 个体户194. Span of control 控制维度195. Spreadsheet 电子表格196. Stagflation 停滞性通货膨胀197. Stakeholder 企业利益相关者198. Strategy 战略199. Substitute 替代品200. Supervision 监督201. Supply 供给202. Synergy 协作203. Taxation 税务204. Team building 团队建设205. Teeming and lading 拆东墙补西墙206. Theorist 理论家207. Transparancy 透明208. Treasury 财政209. Uncertainty 不确定性210. Unemployment 失业211. Utilitarianism 功利主义212. Valence 效价213. Value chain 价值链214. Variable 变量215. Victimisation 受害216. Whistleblow 告密者217. Working capital 营运资本218. World Trade Organization (WTO) 世界贸易组织由东亚国际ACCA金牌讲师——孔令裔精心整理。
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Aaa 美国会计学会(1) ABC 作业基础成本计算(2)absorbed overhead 已吸收制造费用(3)absorption costing 吸收成本计算(4)account 帐户,报表(5)accounting postulate 会计假设(6)accounting series release 会计公告文件(7)accounting valuation 会计计价(8)account sale 承销清单(9)accountability concept 经营责任概念(10)accountancy 会计职业(11)accountant 会计师(12)accounting 会计(13)agency cost 代理成本(14)accounting bases 会计基础(15)accounting manual 会计手册(16)accounting period 会计期间(17)accounting policies 会计方针(18)accounting rate of return 会计报酬率(19)accounting reference date 会计参照日(20)accounting reference period 会计参照期间(21)accrual concept 应计概念(22)accrual expenses 应计费用(23)acid test ration 速动比率(酸性测试比率)(24)acquisition 购置(25)acquisition accounting 收购会计(26)activity based accounting 作业基础成本计算(27)adjusting events 调整事项(28)administrative expenses 行政管理费(29)advice note 发货通知(30)amortization 摊销(31)analytical review 分析性检查(32)annual equivalent cost 年度等量成本法(33)annual report and accounts 年度报告和报表(34)appraisal cost 检验成本(35)appropriation account 盈余分配帐户(36)articles of association 公司章程细则(37)assets 资产(38)assets cover 资产保障(39)asset value per share 每股资产价值(40)associated company 联营公司(41)attainable standard 可达标准(42)attributable profit 可归属利润(43)audit 审计(44)audit report 审计报告(45)auditing standards 审计准则(46)authorized share capital 额定股本(47)available hours 可用小时(48)avoidable costs 可避免成本(49)back-to-back loan 易币贷款(50)backflush accounting 倒退成本计算(51)bad debts 坏帐(52)bad debts ratio 坏帐比率(53)bank charges 银行手续费(54)bank overdraft 银行透支(55)bank reconciliation 银行存款调节表(56)bank statement 银行对帐单(57)bankruptcy 破产(58)basis of apportionment 分摊基础(59)batch 批量(60)batch costing 分批成本计算(61)beta factor (市场)风险因素(62)bill 帐单(63)bill of exchange 汇票(64)bill of landing 提单(65)bill of materials 用料预计单(66)bill payable 应付票据(67)bill receivable 应收票据(68)bin card 存货记录卡(69)bonus 红利(70)book-keeping 薄记(71) oston classification 波士顿分类(72)breakeven chart 保本图(73)breakeven point 保本点(74)breaking-down time 复位时间(75)budget 预算(76)budget center 预算中心(77)budget cost allowance 预算成本折让(78)budget manual 预算手册(79)budget period 预算期间(80)budgetary control 预算控制(81)budgeted capacity 预算生产能力(82)burden 制造费用(83)business center 经营中心(84)business entity 营业个体(85)business unit 经营单位(86)buy-out management 管理性购买产权(87)by-product 副产品(88)called-up share capital 催缴股本(89)capacity 生产能力(90)capacity ratios 生产能力比率(91)capital 资本(92)capital assets pricing model 资本资产计价模式(93)capital commitment 承偌资本(94)capital employed 已运用的资本(95)capital expenditure 资本支出(96)capital expenditure authorization 资本支出核准(97)capital expenditure control 资本支出控制(98)capital expenditure proposal 资本支出申请(99)capital funding planning 资本基金筹集计划(100)capital gain 资本收益(101)capital investment appraisal 资本投资评估(102)capital maintenance 资本保全(103)capital resource planning 资本资源计划(104)capital surplus 资本盈余(105)capital turnover 资本周转率(106)card 记录卡(107)cash 现金(108)cash account 现金帐户(109)cash book 现金帐薄(110)cash cow 金牛产品(111)cash flow 现金流量(112)cash discounted 现金贴现(113)cash flow budget 现金流量预算(114)cash flow statement 现金流量表(115)cash ledger 现金分类帐(116)cash limit 现金限额(117)CCA 现时成本会计(118)center 中心(119)changeover time 变更时间(120)chartered entity 特许经济个体(121)cheque 支票(122)cheque register 支票登记薄(123)coin analysis 零钱分类(124)classification 分类(125)clock card 工时卡(126)code 代码(127)commitment accounting 承偌确认会计(128)common cost 共同成本(129)company limited by guarantee 有限担保责任公司(130)company limited shares 股份有限公司(131)competitive position 竞争能力状况(132)concept 概念(133)conglomerate 跨行业企业(134)consistency concept 一致性概念(135)consolidated accounts 合并报表(136)consolidation accounting 合并会计(137)consortium 财团(138)contingency plan 应急计划(139)contingent liabilities 或有负债(140)continuous operation 连续生产(141)contra 抵消(142)contract cost 合同成本(143)contract costing 合同成本计算(144)contribution 贡献毛益(145)contribution ventre 贡献中心(146)contribution chart 贡献图(147)contribution per unit of limiting factor ration单位限定因素的贡献毛益比率(148)contribution to sales ration 贡献毛益对销售比率(149)control 控制(150)control account 控制帐户(151)control limits 控制限度(152)controllability concept 可控制概念(153)controllable cost 可控制成本(154)conversion cost 加工成本(155)convertible loan stock 可转换为股票的贷款(156)corporate appraisal 公司评估(157)corporate planning 公司计划(158)corporate social reporting 公司社会报告(159)corporation 股份公司(160)cost 成本(161)cost account 成本帐户(162)cost accounting 成本会计(163)cost accounting manual 成本手册(164)cost accounts calendar 成本报表的日历时间(165)cost adjustment 成本调整(166)cost allocation 成本分配(167)cost apportionment 成本分摊(168)cost attribution 成本归属(169)cost audit 成本审计(170)cost behaviour 成本性态(171)cost benefit analysis 成本效益分析(194)current asset 流动资产(195)current cost accounting 现时成本会计(196)current liabilities 流动负债(197)current purchasing power accounting 现时购买力会计(198)current ration 流动比率(199)cut-off 截止(200)CVP 本量利分析(201)cycle time 周转时间(202)debenture 债券(203)debit note 借项通知(204)debit capacity 举债能力(205)debt ratio 债务比率(206)debtor 债务人(207)debtor days ratio 应收帐款天数率(208)debtors 应收款(209)debtors ledger 应收帐款分类帐(210)debtor’ age analysis 应收帐款帐龄分析(211)decision driven costs 决策连动成本(212)decision tree 决策树(213)defects 次品(214)deferred expenditure 递延支出(215)deferred shares 递延股份(216)deferred taxation 递延税款(217)delivery note 交货单(218)departmental accounts 部门报表(219)departmental budget 部门预算(220)depreciation 折旧(221)dispatch note 发运单(222)development cost 开发成本(223)differential cost 差别成本(224)direct hours yield 直接工时产出率(225)direct labour cost-standard标准直接人工成本(226)direct labour efficiency-variance直接人工效率差异(227)direct labour rate—variance直接人工费率差异(228)direct labour total-variance直接人工总差异(229)direct material mix-variance直接材料结构差异(230)direct price-variance直接材料价格差异(231)direct material total-variance直接材料总差异(232)direct materials usage-variance直接材料用量差异(233)direct materials yield-variance直接材料产出率差异(234)direct cost 直接成本(235)direct debit 直接借项(236)direct hours yield 直接小时产出率(237)direct labour cost percentage rate 直接人工成本百分比(238)direct labour hour rate直接人工小时率(239)directs on indirect work间接工作事项上的工时(240)discount rate 贴现率(241)discounted cash flow 现金流量贴现(242)discretionary cost 酌量成本(243)distribution cost 摊销成本(244)diversions 移用(245)diverted hours 移用小时(246)diverted hours ratio 移用工时比率(247)dividend 股利(248)dividend cover 股利产出率(249)dividend per share 每股股利(250)dog 疲软产品(251)double entry accounting 复式会计(252)double-entry book-keeping 复式薄记(253)doubtful debts 可疑债务(254)down time 停工时间(255)dynamic programming 动态规划consistency 一贯性substance over form 实质重于形式materiality 重要性prudence 谨慎性current asset 流动资产non-current asset 非流动资产round it up, round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务royalties 版税bonus share 分红股redempte share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值（资产－累计折旧－减值）rule of thumb 经验法contribution margin 边际贡献deferred income 递延收入finance lease 融资租赁cash equivalents 现金等价物operating lease 经营租赁capital appreciation 资本增值amortization 分摊incremental budget 增量预算zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI) 投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法。