ACCA教材主要词汇英汉对照VocabularyofACCA
【分享】【最新】ACCA LW(F4)专业词汇中英对照
【分享】【最新】ACCA LW（F4）专业词汇中英对照中国学生刚刚接触ACCA时面临的困难主要来自两方面：一个是英文教材的使用，二是长期以来形成的针对中国考试固有的思维方式。
第二个问题需要经过一段时间的学习和做题慢慢掌握英文考试的解题思路，熟悉ACCA的作答模式。
对于提高英语水平这个问题，我们可以先从掌握ACCA 词汇入手，逐渐了解专业名词的表达方式，进而能够在阅读教材时减少一些障碍，方便理解知识内容。
本文和大家分享的是ACCA初级阶段F4涉及的词汇，帮助大家快速入门高效学习。
（一）1. Apparent authority：表面权限Apparent authority is the authority which an agent appears to have to a third party. A contract made within the scope of such authority will bind the principal even though the agent was not following their instructions.2. Appeal court：上诉法院The appeal court is the court to which an appeal is made against the ruling or the sentence.3. Ante-natal care：产前护理Ante-natal care is an employee has a right not to be unreasonably refused time off for ante-natal care during working hours.4. Civil court：民事法庭In a civil suit, one party who feels they were harmed brings a complaint against another party.5. Civil law：民法Civil law exists to regulate disputes over the rights and obligations of persons dealing with each other and seeks to compensate injured parties.6. Collateral contract：附属合同A collateral contract is a contract where consideration is provided by the making of another contract. For example, if there are two separate contracts, one between A andB and one between A and C, on terms which involve some concerted action between B and C, there may be a contract between B and C.7. Common law：习惯法Common law is the body of legal rules common to the whole country which is embodied in judicial decisions.8. Consideration：对价Consideration is an essential part of most contracts. It is what each party brings to the contract.9. Constructive dismissal：推定解雇Constructive dismissal is where the employer commits a breach of contract, thereby causing the employee to resign. By implication, this is also dismissal without notice.10. Contextual rule：关联规则The contextual rule means that a word should be construed in its context: it is permissible to look at the statute as a whole to discover the meaning of a word in it.11. Contributory negligence：共同过失A court may reduce the amount of damages paid to the claimant if the defendant establishes that they contributed to their own injury or loss, this is known as contributory negligence.12. Counter-offer：反要约A counter-offer is a final rejection of the original offer. If a counter-offer is made, the original offeror may accept it, but if they reject it, their original offer is no longer available for acceptance.（二）13. County Court：地方法院County Courts hear claims in contract and tort, equitable matters and land and probate disputes among others.14. Court of Appeal：上诉法院The Court of Appeal hears appeals from the County Court, the High Court, the Restrictive Practices Court and the Employment Appeal Tribunal.15. Criminal law：刑法In criminal cases, the state prosecutes the wrongdoer.16. Crown Court：刑事法庭The Crown Court hears appeals from Magistrates' Courts.17. Declaration of solvency：有偿付能力的声明A voluntary winding up is a members' voluntary winding up only if the directors make and deliver to the Registrar a declaration of solvency.18. Duty of care：谨慎义务In the landmark case of Donoghue v Stevenson 1932 the House of Lords ruled that a person might owe a duty of care to another with whom they had no contractual relationship at all. The doctrine has been refined in subsequent rulings, but the principle is unchanged.19. Equity：衡平法Equity is a term which applies to a specific set of legal principles which were developed by the Court of Chancery to supplement (but not replace) the common law. It is based on fair dealings between the parties. It added to and improved on the common law by introducing the concept of fairness.20. Exclusion clause：除外条款An exclusion clause may attempt to restrict one party's liability for breach of contract or for negligence.21. Express authority：明示权限Express authority is a matter between principal and agent. This is authority explicitly given by the principalto the agent to perform particular tasks, along with the powers necessary to perform those tasks.22. Exemption clauses：免责条款An exclusion clause may attempt to restrict one party's liability for breach of contract or for negligence.23. Executed consideration：已履行的对价Executed consideration is an act in return for a promise such as paying for goods when the shopkeeper hands them over.24. Executory consideration：待履行的对价Executory consideration is a promise given for a promise, such as promising to pay for goods that the shopkeeper puts on order for you.25. liquidation：清算Liquidation means that the company must be dissolved and its affairs 'wound up', or brought to an end.。
ACCA考试常见词汇中英对照表及释义-推荐下载
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
ACCAF3中英文单词对照表
ACCAF3中英文单词对照表第一早1 .资产asset2. 负债liability3. 所有者权益equity=capital=net asset4. 收入income=revenue=sales5. 费用expense6. 厂房plant7. 机器machine8. 无形资产intangible asset9 .非流动资产Non current asset （6 7 8 属于9）10 .库存现金petty cash11. 银行存款cash12. 应收账款trade receivable=A/R13. 存货inventory14. 流动资产current asset （10 11 12 13 属于14）15 .贷款loan16. 应付账款trade payables=A/P17. 预收账款advanee from customers18. 流动负债current liability （15 16 17属于18）19. 实收资本share capital20. 资本公积share premium21 .留存收益Retained earnings=R/ES22 . 资产负债表statement of financial position=SOFP23.所有者权益变动表statement of changes in equity=SOCIE24 .现金流量表statement of cash flow25 .禾U 润表statement of comprehensive in come=SOCI 第二早1 .复式记账double-entry bookkeeping2. 借Debit3. 贷Credit4. 预付账款prepayment5. 利润profit第四章1 .增值税value added tax=sales tax2. 进项税额in put tax3. 销项税额output tax4. 贸易折扣（商业折扣）trade discount5. 现金折扣cash discount6. 不含税exclusive7. 含税inclusive8. 交易事项Transaction9. 取走withdraw第五章1. 现金petty cash=cash on hand2. 支票cheque3. 自动转账standing order/direct debt4. 银行给你存款利息bank in terest on deposit5. 银行收取利息手续费bank charges6. 银行收取禾U息bank in terest on overdraft7.空头支票dish onored cheque8. 未结清的款项，别人给我的uncleared lodgeme nt9. 未承兑的汇票10. 别人给我支票11 .公司业务错误12. 银行业务错误13. 银行存款余额调节表ba nk reco nciliation14. 银行透支overdraft15. 银行对账单bank statement16. 现金账簿/银行存款日记账cash book17. 总账control accounts =general ledger18. 明纟田账in dividual ledger =pers onal ledger=subsidiary ledger=memo acco unt19. 应收账款总账receivable control account=receivable gen eral ledger20. 应收账款明细账receivable ledger=sales ledger21. 坏账bad debt=irrecoverable debt22. 毛利润gross profit23. —般性坏账准备gen eral allowa nee24. 特殊性坏账准备specific allowa nee25. 可疑的坏账doubtful debt25. 资产减值损失expense-bad debts written off26. 坏账准备allowanee for A/R第八早1 存货inventoryun prese ntcheque un draw ncheque bus in esserror bank error2 先进先出first in first out3 特殊计价法specific identification4 力卩权平均法period average=weighted average5 移动加权平均法continuous average=c on ti nu ous weighted average cost method=m oving weighted average method6 成本historical cost7 可变现净值n et realizable value8资产减值损失-计提的存货跌价准备expe nse-i nven tory writte n-dow n9 永续盘存希9 perpetual inventory system10 实地盘存制periodic inventory system11 购货purchase12 数量quantity13 单价unit cost14 毛禾U润率gross profit margin第七章1 买价original purchase price2 场地准备费cost of site preparati on3 运输费delivery and handling4 安装费installation5 员工培训费employee training6资本化后续支出capital expe nditure7费用化后续支出revenue expenditure8 直线法straight line method9 累计折旧accumulated depreciation10 原值original cost11 预计净残值estimated residual value12预计使用寿命useful life13 余额递减法reducing balanee method14 账面价值net book value=carrying value15 固定资产处置disposal of fixed asset16固定资产清理disposal account17研究性支出research cost18 开发性支出developme nt cost19 不确定使用寿命in defi nite useful life20确定使用寿命finite useful life21 累计摊销accumulated amortization22 每年的折旧depreciati on for each year第八章1 或有事项con ti ngen cies 2. 或有负债contingent liabilities3. 现时义务prese nt obligati on4. 或有资产contingent assets5. 肯定的certai n6. 可能的probable7. 或许的possible8. 遥远的，渺茫的Remote9. 预计负债provisi on第九章1.试算平衡trial Bala nee2.交易发生tran sact ion occur3.复式记账Double entry4.结账Bala nee off5.期末调整Year End Adjustme nt6.错误Errors7.遗漏omissi on8.任命错误commissi on errors9.原则性错误errors of prin ciple10.加总错误casti ng errors11 .暂记账户suspe nse acco unt第十章1.预付账款prepayme nt2.预提费用accruals3.其他应收款other receivable4.递延收入Deferred in come5.到期expire6.欠款arrear7.租客Tenant8.财务报表finan cial stateme nts9.资产负债表The Stateme nt of Finan cial Positi on10.利润表The stateme nt of comprehensivein come11所有者权益变动表The statement of change in equity 第早1.现金流量表The stateme nt of cash flow2.经营活动operat ing activities3.投资活动inv esti ng activities4.筹资活动financing activities5.直接法The direct method6.间接法in direct method7.付出利息In terest paid8.付出所得税In come tax paid9.付出红利Divide nds paid第十二章1.资产负债表日后事项Eve nts after the report ing period2.调整事项adjusti ng eve nt3.非调整事项Non-adjust ing eve nt第十三章1.会计政策Acco un ti ng policy2.会计估计Acco untingEstimate。
2017年ACCA考试常见词汇中英对照表及释义
书山有路勤为径，学海无涯苦作舟
2017 年ACCA 考试常见词汇中英对照表及释义ACCA 考试常见词汇有哪些你知道吗?你对ACCA 考试常见词汇了
解吗?下面是yjbys 小编为大家带来的ACCA 考试常见词汇的知识，欢
迎阅读。
ACCA 考试常见词汇中英对照表及释义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GS 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GS 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GS 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GS 发行的债券，旨在将债券的本金及利息与天然灾害造成的GS 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。
ACCA F3 中英文单词对照表
第一章1．资产asset2．负债liability3．所有者权益equity=capital=net asset4．收入income=revenue=sales5．费用expense6．厂房plant7．机器machine8．无形资产intangible asset9．非流动资产Non current asset（6 7 8属于9）10．库存现金petty cash11．银行存款cash12．应收账款trade receivable=A/R13．存货inventory14．流动资产current asset （10 11 12 13属于14）15．贷款loan16．应付账款trade payables=A/P17．预收账款advance from customers18．流动负债current liability（15 16 17属于18）19．实收资本share capital20．资本公积share premium21．留存收益Retained earnings=R/ES22．资产负债表statement of financial position=SOFP 23．所有者权益变动表statement of changes in equity=SOCIE24．现金流量表statement of cash flow25．利润表statement of comprehensive income=SOCI第二章1．复式记账double-entry bookkeeping2. 借Debit3. 贷Credit4. 预付账款prepayment5. 利润profit第四章1．增值税value added tax=sales tax2．进项税额input tax3．销项税额output tax4．贸易折扣（商业折扣）trade discount5．现金折扣cash discount6. 不含税exclusive7. 含税inclusive8. 交易事项Transaction9. 取走withdraw第五章1.现金petty cash=cash on hand2.支票cheque3.自动转账standing order/direct debt4.银行给你存款利息bank interest on deposit5.银行收取利息手续费bank charges6.银行收取利息bank interest on overdraft7.空头支票dishonored cheque8.未结清的款项，别人给我的uncleared lodgement9.未承兑的汇票unpresent cheque10.别人给我支票undrawn cheque11.公司业务错误business error12.银行业务错误bank error13.银行存款余额调节表bank reconciliation14.银行透支overdraft15.银行对账单bank statement16.现金账簿/银行存款日记账cash book17.总账control accounts =general ledger18.明细账individual ledger =personal ledger=subsidiary ledger=memo account19.应收账款总账receivable control account =receivable general ledger20.应收账款明细账receivable ledger=sales ledger21.坏账bad debt=irrecoverable debt22.毛利润gross profit23.一般性坏账准备general allowance 24.特殊性坏账准备specific allowance25.可疑的坏账doubtful debt25.资产减值损失expense-bad debts written off26.坏账准备allowance for A/R第六章1 存货inventory2 先进先出first in first out3 特殊计价法specific identification4 加权平均法period average=weighted average5 移动加权平均法continuous average=continuous weighted average cost method=moving weighted average method6 成本historical cost7 可变现净值net realizable value8 资产减值损失-计提的存货跌价准备expense-inventory written-down9 永续盘存制perpetual inventory system10 实地盘存制periodic inventory system11 购货purchase12 数量quantity13 单价unit cost14 毛利润率gross profit margin第七章1 买价original purchase price2 场地准备费cost of site preparation3 运输费delivery and handling4 安装费installation5 员工培训费employee training6资本化后续支出capital expenditure7 费用化后续支出revenue expenditure8 直线法straight line method9 累计折旧accumulated depreciation10 原值original cost11 预计净残值estimated residual value12 预计使用寿命useful life13 余额递减法reducing balance method14 账面价值net book value=carrying value15 固定资产处置disposal of fixed asset16 固定资产清理disposal account17 研究性支出research cost18 开发性支出development cost19 不确定使用寿命indefinite useful life20 确定使用寿命finite useful life21累计摊销accumulated amortization22 每年的折旧depreciation for each year第八章1或有事项contingencies2.或有负债contingent liabilities3.现时义务present obligation4.或有资产contingent assets5.肯定的certain6.可能的probable7.或许的possible8.遥远的，渺茫的Remote9.预计负债provision第九章1.试算平衡trial Balance2.交易发生transaction occur3.复式记账Double entry4.结账Balance off5.期末调整Year End Adjustment6.错误Errors7.遗漏omission8.任命错误commission errors9.原则性错误errors of principle10.加总错误casting errors11.暂记账户suspense account第十章1.预付账款prepayment2.预提费用accruals3.其他应收款other receivable4.递延收入Deferred income5.到期expire6.欠款arrear7.租客Tenant8.财务报表financial statements9.资产负债表The Statement of Financial Position10.利润表The statement of comprehensive income11.所有者权益变动表The statement of change in equity第十一章1.现金流量表The statement of cash flow2.经营活动operating activities3.投资活动investing activities4.筹资活动financing activities5.直接法The direct method6.间接法indirect method7.付出利息Interest paid8.付出所得税Income tax paid9.付出红利Dividends paid第十二章1.资产负债表日后事项Events after the reporting period2.调整事项adjusting event3.非调整事项Non-adjusting event第十三章1.会计政策Accounting policy2.会计估计Accounting Estimate（此文档部分内容来源于网络，如有侵权请告知删除，文档可自行编辑修改内容，供参考，感谢您的配合和支持）。
最新ACCA高盛财经词典-英汉对照版汇总
A C C A高盛财经词典-英汉对照版高盛财经词典 - 英汉对照AEnglish Terms中文翻译详情解释/例子Accelerated Depreciation 加快折旧任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则Accident and 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。
Accounts Receivable (AR) 应收账款客户应付的金额。
拥有应收账款指公司已经出售产品或服务但仍未收取款项Accretive Acquisition 具增值作用的收购项目能提高进行收购公司每股盈利的收购项目Acid Test 酸性测试比率一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。
计算方法：(现金 + 应收账款 +短期投资)‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾流动负债Act of God Bond 天灾债券保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来Active Bond Crowd 活跃债券投资者在纽约股票交易所内买卖活跃的定息证券Active Income 活动收入来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入Active Investing 积极投资包含持续买卖行为的投资策略。
主动投资者买入投资，并密切注意其走势，以期把握盈利机会Active Management 积极管理寻求投资回报高于既定基准的投资策略Activity Based Budgeting 以活动为基础的预算案一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源Activity Based Management 以活动为基础的管理利用以活动为基础的成本计算制度改善一家公司的运营Activity Ratio 活动比率一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率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Actuary 精算保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命Acquisition 收购一家公司收购另一家公司的多数股权Acquisition Premium 收购溢价收购一家公司的实际成本与该公司收购前估值之间的差额Affiliated Companies 联营公司一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联Affiliated Person 关联人士能影响一家企业活动的人士，包括董事、行政人员及股东等After Hours Trading 收盘后交易主要大型交易所正常交易时间以外进行的买卖交易After Tax Operating Income - ATOI 税后营运收入一家公司除税后的总营运收入。
ACCA财务管理英语中英文对照
⏹⏹ACCA--财务管理英语唯一独裁独资合伙企业合伙企业金融企业财务公司公司紧密地保持私人公司公司上市公司高盛萨克斯高盛银行退休金基金养老基金保险公司保险公司的导向器董事会分离的所有权和管理所有权和管理权分离责任有限责任条款的成立公司政策资产有形资产金融资产货币资产安全证券金融市场金融市场资本市场资本市场货币市场货币市场投资决定投资决策资本预算编制决定资本预算决策融资决定财务决策财务经理财务经理司库财务主管首席会计师首席财务官问题委托代理问题委托代理代理商成本代理商费用信息不对称信息不对称信号信号效率市场假设有效的市场假设值现值折扣因子贴现率的返回收益率折现率率折扣率障碍率门槛比率机会成本的首都资本网的机会成本当下值净现值现金外流现金支出净额当下值规则净现值收益率定律规则收益法则最大化利润最大化好经营盈利好商业利益抵押品抵押担保可转换认股权证键可转换债券问题主要问题市场一级市场中学交响二次交易市场二级市场场外交易（场外交易）场外金融中介金融中介零阶段创业阶段计划商业计划第一阶段筹资货币后的第一阶段融资估价注资后的价值获得预定利润夹层筹资引渡融资天使投资者天使投资人首都基金风险投资基金有限公司私人的合伙有限合伙制伙伴普通合伙人有限公司伙伴有限合伙人小型企业投资公司（SBIC）小型企业投资公司上市提供（IPO）首次公开发行股票提供第一期提供二级发行承销商承销团的承销商承销团注册声明注册说明说明书招股说明书路节目路演绿鞋选项绿鞋选择传播分散报价价钱报价低估定价不足赢家’s 诅咒优胜者灾难簿制作投标注册固定价钱提供拍卖价格拍卖歧视拍卖差异拍卖统一价格拍卖一价拍卖现金提供一般现金发行权问题附件发行架注册在架子上注册事前认可事先购买许可成交买家交易成功问题新版本知识逆变器成熟的投资者资格制度的买方合格的机构买家记录日期注册日期股利有奖金股利 Couponex 股利除息法律首都法定资本现金股利正常现金红利额外特别股利特别红利股股利股票股息自动股利再投资计划（滴）奖金自动再投资计划转移的值价值转移资本结构体资本结构MM’s 主张 MM定理加权平均成本的首都（W ACC）加权平均保证金成本债务保证金贷款浮动利率注意浮动利率票据货币市场基金货币市场基金利率天花板利率上限权衡理论权衡理论权至默认违约金买断（杠杆收购） LBO不对称信息信息不对称金融松弛零花钱的债务债务成本的公平权益终端成本值清算价值现金流至公平股权现金流量再平衡重组项目筹资项目融资调整成本的首都调整后的资本当量成本贷款等值贷款抵销交易反向交易折旧基础折旧基础调整当下值（APV）调整后的现值通话选项认购期权价钱行使价价钱完成价格练习日期到期日欧洲呼叫欧洲看涨期权呼叫美国看涨期权位置图头寸图表选项看跌期权所罗门兄弟所罗门兄弟会结构的利益率利率期限结构年金年金永久性永久年金因子年金年金到期立即年金期货值终值争议利益复利简单利益单利连续复利的率连续复合利率消费者价钱指数（CPI）居民消费价格指数美元当前货币名义美元名义货币不变美元恒定货币美元真实货币率的返回实际回报率率通胀率本金通货紧缩滞胀率至到期到期市场收益率大写率市值额定值让股利收益率的公平首都股本支付成本比股息支付率每分享（每股收益）每股收益回报上公平（鱼子）股本回报率现金流贴现现金流量增长股票成长股票收入股票蓝筹股值的成长机会（PVGO）增长机会的现值价格收益比（市盈率）市盈率免费现金流（FCF）免费现金流量表率的返回账面回报率投资资本投资运营费用业务费用回报期投资回收期折现规则折扣回收期规则折现现金流量率的返回内部折现现金流量收益率的返回（IRR）内部再贷款利率贷款借出借款获利能力测量利润指标标准的适应性利润标准已修改内部率的返回相互修订内部收益率独家专案互斥项目资本配给资本约束指数利润指数软件配给软约束硬配给硬约束递增付清增量收入网加工首都净营运资金沉没成本沉没成本谬论沉没成本悖论成本间接收费值残值直线折旧直线折旧内部收入服务国内税收服务税屏蔽加快税收屏蔽成本复苏系统加速成本回收折旧方法最低税替代最低税偏爱税收优惠政策加速折旧加速折旧项目分析等效项目分析年度现金流等效年现金流量边际投资边际投资违约风险违约风险保费风险溢价标准错误标准误差偏差标准差市场作品集市场组合市场狂欢（R M）市场收益率变化率方差失利的一种同意的自由自由的丧失特尔菲尼克风险非系统性的独特风险风险非系统风险残留风险残留风险特定风险具体风险可分散风险多元化风险市场风险市场风险系统风险系统风险不可分散风险非分散风险协方差协方差很好有效分散值可加性价值加和效率作品集有效投资组合程式设计二级计划最佳有效率的作品集最佳有效投资组合资产价钱模型（CAPM）资本资产定价模型分离定理分离定理安全市场线证券市场线市场大写市值小盘股票小型股按市值计价配给市帐率数据矿业数据挖掘窥探数据侦查消耗贝塔消费Beta消费 CAPM 消费资本资产定价模型风险厌恶风险规避套利价钱理论套利定价理论的每股票至这些因素每只股票对这些因素的敏感性三因素模型三因素模型公司成本的首都公司资本业成本贝塔行业Betafirm 值公司价值债务值债务价值资产值资产价值蓝筹公司蓝筹金融杠杆作用财务杠杆债务管理金融风险金融风险杠杆消除杠杆相关市场价值观的债务（E / V）应纳税负债的相对市场价值收入应税税后利润成本边际成本企业的税率税后边际企业税率加权平均成本的首都税收周期后的加权平均资本成本周期性的商行周期性公司经营杠杆作用经营杠杆收入固定收入费用固定成本可变费用可变成本率的输出合格率当量确定性等效确定性等效现金流确定性等值现金流量风险调整后折扣率潜在的对应风险贴现率变数基本变量样本真实抽样选项实物期权决策树决策树化 p 安排期权生产选项生产选择权至保释出清算期权经济出租经济租金市场期货市值预算资本预算战略规划战略规划拨款请求拨款申请审核后审核后库存选项私人股票期权效益私人利益特权特权投资通常过度投资公认会计原理（GAAP）公认的公认会计原则 doption 预订已授权经济委员会值添加（EV A）经济增加值贸易装货贸易超负荷经济折旧国民经济贬值收入和产品帐目国民收入和产出账户上限上限合约剥离的bondwap 交易所账簿管理人共享注册效率首都市场高效的资本市场随机性步行随机步行阳性漂移正漂移自动系数自相关系数弱形成的效率弱效半强形成的效率半强有效性强形成的效率强大的有效性市场模型市场模型获取公司并购公司公司合并公司优越利润超额利润过度反应反应不足反应不足指数套利者指数套利组合保险方案证券投资保险策略费率的返回回报率异常政策汇率政策申请日期长期购买资产长期资产保留收益保留收益财务赤字内部资金缺口基金内部资金债务政策债务政策股息政策长期奖金政策筹资长期融资总额大写总资本储备预留发行和超越已发行的流通股但不超越授权流通股分享首都法定股本总额（财务）机构金融机构现金流量对现金流量索赔控制对控制主导股东控股股东多数表决系统多数投票累积表决累积投票制绝对多数代理比赛投票代理竞争少数股东少数股东反转股票分裂反向股票拆分大师有限合伙业主有限责任合伙公司房地产投资相信（REIT）首选房地产投资信托股票优先累积股票首选股票股利积累优先股的信用固定利率额度固定利率浮动利率浮动利率息票优惠券伦敦银行同业提供了率（伦敦银行同业拆借利率）伦敦银行同业拆借利率欧洲债券货币欧洲货币欧元欧元高级资优班次要次级次级抵押担保的抵押品抵押担保可转换认股权证键可转换债券问题主要问题市场一级市场中学交响二次交易市场二级市场场外交易（场外交易）场外金融中介金融中介零阶段创业阶段计划商业计划第一阶段筹资货币后的第一阶段融资估价注资后的价值获得预定利润夹层筹资引渡融资天使投资者天使投资人首都基金风险投资基金有限公司私人的合伙有限合伙制伙伴普通合伙人有限公司伙伴有限合伙人小型企业投资公司（SBIC）小型企业投资公司上市提供（IPO）首次公开发行股票提供第一期提供二级发行承销商承销团的承销商承销团注册声明注册说明说明书招股说明书路节目路演绿鞋选项绿鞋选择传播分散报价价钱报价低估定价不足赢家’s 诅咒优胜者灾难簿制作投标注册固定价钱提供拍卖价格拍卖歧视拍卖差异拍卖统一价格拍卖一价拍卖现金提供一般现金发行权问题附件发行架注册在架子上注册事前认可事先购买许可成交买家交易成功问题新版本知识逆变器成熟的投资者资格制度的买方合格的机构买家记录日期注册日期股利有奖金股利 Couponex 股利除息法律首都法定资本现金股利正常现金红利额外特别股利特别红利股股利股票股息自动股利再投资计划（滴）奖金自动再投资计划转移的值价值转移资本结构体资本结构MM’s 主张 MM定理加权平均成本的首都（W ACC）加权平均保证金成本债务保证金贷款浮动利率注意浮动利率票据货币市场基金货币市场基金利率天花板利率上限权衡理论权衡理论权至默认违约金买断（杠杆收购） LBO不对称信息信息不对称金融松弛零花钱的债务债务成本的公平权益终端成本值清算价值现金流至公平股权现金流量再平衡重组项目筹资项目融资调整成本的首都调整后的资本当量成本贷款等值贷款抵销交易反向交易折旧基础折旧基础调整当下值（APV）调整后的现值通话选项认购期权价钱行使价价钱完成价格练习日期到期日欧洲呼叫欧洲看涨期权呼叫美国看涨期权位置图头寸图表选项看跌期权。
ACCA经典词汇
Vocabulary of ACCA textbook ACCA教材主要词汇英汉对照同学们抓紧寒假看吧~开学加油~ 来源：天府ACCA的日志独资企业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 annuity 应付公司所得税ACT payable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 realization expense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 consumption over time途中保险费Carriage insurance on goods delivered 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 advanced corporation 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 net realizable 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 of fundsstatement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财务管理英语中英文对照
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 看跌期权色诺芬在《经济论》中首次提出“经济”一词（1）著作：《居鲁士的教育》、《居鲁士远征记》、《经济论》、《雅典的收入》（2）主要经济思想：a)重农思想。
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考试常见词汇中英对照表及释义
ACCA 考试常见词汇中英对照表及释义ACCA 考试常见词汇有哪些你知道吗?下面是yjbys 小编为大家带来
的ACCA 考试常见词汇中英对照表及释义的知识，欢迎阅读。
ACCA 考试常见词汇中英对照表及释义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GS 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GS 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GS 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GS 发行的债券，旨在将债券的本金及利息与天然灾害造成的GS 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：。
ACCA课程翻译中英文单词
Chinese 办公自动化 保险会计 保险学 比较管理学 比较审计学 毕业实习 财务报表分析 财务报告环境 财务分析 财务风险控制 财务管理 财务会计 财务造假对策 财政概论 财政学 财政与信贷 成本会计 程序设计语言 促销与广告 大学生活导论 大学英语 大学语文 当代国际经济 道德教育 邓小平理论 电影美学 独立审计 对外贸易保险 对外贸易运输 发展经济学 法律 法律基础 法学概论 法学基础 房地产投资与金融 风险管理 概率论 概率论与数理统计 高等数学 高级财务会计 高级会计 高级英语技能 高级英语阅读 高级语言程序设计
Macroeconomics 102 宏观经济学 Macro-economics & Micro-conomics 103 宏微观经济学 Computerised Accounting 104 会计电算化 Introduction to Accounting 105 会计概论 Accounting Theory 106 会计理论 Accounting and Auditing Practices 107 会计审计实践 History of Accounting 108 会计史 Design of Accounting System 109 会计体系设计 Accounting 110 会计学 Principles of Accounting 111 会计原理 Design of Accounting System 112 会计制度设计 Special Topics on Accounting 113 会计专题 Accounting English 114 会计专业英语 Money & Banking 115 货币银行学 Introduction to Machinery 116 机械概论 Mechanical Drawing 117 机械制图 Accounting for Capital Construction 118 基建会计 Econometrics 119 计量经济学 Computer Science 120 计算机科学 Computer Network 121 计算机网络 Foundations of Computer Application 122 计算机应用基础 Computer Application Technology 123 计算机应用技术 Computer Language 124 计算机语言 Computer Application 125 计算机运用 126 计算机在财政中的应用 Application of Computer in Finance Computing Technology 127 计算技术 Technological Innovation 128 技术创新 Technological Economics 129 技术经济 Pricing 130 价格学 Accounting & Auditing for Construction 131 建筑财务和审计 Business to Constructive Projects Introduction 132 建筑工程概论 Constructive Project Budgeting 133 建筑项目预算 Smithcraft Practice 134 金工实习 Financial Management Software 135 金融管理软件 Financial Market 136 金融市场 Financial Market and Investment 137 金融市场与投资 Finance 138 金融学 Financial Strategy 139 金融战略 Import and Export Practices 140 进出口业务 Economic Geography 141 经济地理 Economic Law 142 经济法概论 Basics of Economic Mathematics 143 经济数学基础 Economic Document Searching 144 经济文献检索 Economic Article Writing 145 经济文写作 Profit Auditing 146 经济效益审计 Economics - Interest Rate 147 经济学 — 利率 148 经济学数学模型设计 Mathematical Model Design in Economics Applied Economic Mathematics 149 经济应用数学 English for Economists 150 经济专业英语 151 经贸科研论文与写作 Research Project on Economics & Trade Operation Management 152 经营管理学
【知识】ACCA FA(F3) 专业词汇中英文对照
【知识】ACCA FA（F3）专业词汇中英文对照
对于刚刚接触F3的ACCAer，可能觉得F3内容实在太多太杂了，词汇量不够，题目看不懂，各种专业词汇层出不穷，怎么背都背不完。
但我们要知道，不积跬步，无以至千里；不积小流，无以成江海。
今天我们就为大家总结了一些ACCA专业词汇的中英文对照，希望可以帮助大家理解这些定义。
英文中
文
定义
Events after
the reporting period 期
后
事
项
Events after the reporting
period: An event which could be
favourable or unfavourable, that
occurs between the reporting period
and the date that the
financial statements are authorised
for issue.
Adjusting event调
整
事
项Adjusting event: An event after the reporting period that provides further evidence of
conditions that existed at the reporting period.
Capital expenditure资
本
性
支Capital expenditure is expenditure which forms part of the cost of non-current assets.。
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Pre-Amalgamati on
公司所得税准备
Provisi on fo CT
合并后
Post-Amalgamati on
应抵预交公司所得税
ACT recoverable
通过支付年金清偿
Discharge by payme nt of annu ity
应付公司所得税
ACT payable
年金暂记帐户
毛利
Gross profit
卖主帐户
Vendor account
租金与地方税
Rent and rates
留存收益
Reta ined earnings
收到的折扣
Disco unt received
普通股股本
Ordinary share capital
给与的折扣
Disco unt allowed
优先股股本
结转下期余额
Bala nee carried dow n
自有股
Own shares
上期结转余额
Bala nee Brought dow n
负债准备
Provisi ons for liabilities
合伙人贷款
Partner's loan
乃养老金
Pensions
合作企业
Joint ven ture
资本赎回公积
独资企业
Sole trader
收购公司
Purchas ing compa ny
银行透支
Bank overdraft
开帐分录
Opening entry
购货退回
Retur n outwards
接管
Take over
销货退回
Retur n in wards
企业收购帐户
Busin ess purchase acco unt
非免税收入
Un-fran ked receipts
委托人,寄售人
Con sig ner
公司所得税费用
CT charge
保障，赔偿
In dem nity
代扣所得税的交纳
Payme nt un der deduct ion of IT
销售帐单
Acco unt sales
磨损
Wear and tear
寄售利润
Profit on con sig nment
拥有法定所有权的
土地
Freehold land
进口税
Import duties
过时
Obsolesce nee
运费
Delivery to customers
开采或消耗
Extract ion of con sumpti on over time
途中保险费
Carriage in sura nee on goods delivered to Customers
Prefere nee share capital
要求权
Claim
债券
Debe ntures
提款
Drawi ngs
损益表
Profit and loss acco unt
合伙企业
Part nership
股东年会
Gen eral meet ing
合伙人
Part ner
真实/公允
Truห้องสมุดไป่ตู้ and fair
Capital redempti on reserve
合作企业备查帐户
Memora ndum joi nt ven ture
按公司章程保留的公积
Reserve provided for by the articles of associati on
杂费
Sundry expenses
公司所得税
Corporati on tas (CT)
边际利率
Margi nal rate
贸易表
Tradi ng acco unt
完全税率
Full rate
终止
Cessati on
免税投资收益
Fran ked in vestme nt in come
变卖资产帐户
Realizati on acco unt
资本减免
Capital allowa nces
合伙企业的解体
分配
Appropriati on
集团内股票收入
In come from shares in group un der tak ings
盈亏分配帐户
Profit and loss appropriation
其他股票收入
In come from shares in other participati ng in terests
佣金
Commissi on
财政年度
Finan cial year
运出运费
Carriage outwards
预交公司所得税
Adva need corporatio n tax(ACT)
、"A、—"yH-r运入运费
Carriage in wards
主体公司所得税
Main streamcorporati on
Provisi on for realizati on expe nse
分支机构
Branch
变卖资产损失
Loss on realizati on
代理商
Age nt
股票帐户
Shares acco unt
交易商
Trader
英国境内公司
UK reside nt compa ny
受托人
Con sig nee
Dissoluti on of part nership
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
Con sig nment trad ing
逐步解体
Piecemeal dissolutio n
汇票
Bills of excha nge
变卖资产费用准备
tax(MCT)
联合银行存款帐户
Joint bank acco unt
所得税率适用年度
CT year
商誉
Goodwill
税金抵免
Tax credit
重估价法
Revaluati on method
税收机构
Inland reve nue
合并
Amalgamatio n
应纳税利润
Taxable profit
Ann uity suspe nse acco unt
预算报告
Budget speech
保险金
Premiums
资本收益
Capital gain
退保价值
Surren der value
小公司税率
Small compa nies rate
人寿保险政策帐户
Life assura nee policies acco unt
合伙协议
Part nership agreeme nt
推销成本
Distribution cost
资本利息
In terest on capital
投资注销额
Amount writte n-off in vestme nt
剩余利润
Residual profit
自建工程资本化
Own work capitalized