ACCAF中英文单词对照表
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)
2020年ACCA考试F1管理学术语英汉对照解释(1)
2020年ACCA考试F1管理学术语英汉对照解释(1) Foundations of Control：1、Control：控制The process of monitoring activities to ensure that they are being accomplished as planned and of correcting any significant deviations.是对各项活动的监视，从而保证各项行动按计划实行并纠正各种显著偏差的过程。
2、Market control：市场控制An approach to control that emphasizes the use ofexternal market mechanisms to establish the standards used in the control system.是一种强调使用外在市场机制，在系统中建立使用标准来达到控制的方法。
3、Bureaucratic control：官僚控制An approach to control that emphasizes organizational authority and relies on administrative rules， regulations，procedures， and policies.是一种强调组织的，依靠管理规章、制度、过程及政策来实现控制系统的方法。
4、Clan control：小集团控制An approach to control in which employee behavior is regulated by the shared values， norms， traditions， rituals，beliefs，and other aspects of the organization‘s culture.在小集团控制下，员工的行为靠共同的价值、规范、传统、仪式、信念及其他组织文化方面的东西来调节。
ACCA F8 术语翻译
序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析(法,学)研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析(法,学)研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certifiedaccounts(ACCA)特计的证(经执业的结社 (ACCA)20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近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 审计报告如一个通讯方法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 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors' duty of care 审计(查帐)员的抚养责任40 auditors' report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件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 受益权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 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 chinese walls chinese 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计(查帐)员和经营之间63 communications on internal control 内部控制上的通讯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 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则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 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款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 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算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,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 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 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessmentof control risk控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎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 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估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 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称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 (牛犬等的)疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alonemicrocomputersIAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computersystemsIAPS 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153 IAPS 1005 the special considerations in theaudit of small entities在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date在平衡 sheeet 日期後面的信息家电 10 事件156 IFAC's code of ethics for professionalaccountantsIFAC's 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计(查帐)员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯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 内部的评论转让174 international audit and assurance standardsboard (IAASB)国际的审计和保证标准登船 (IAASB)175 international auditing practice statements(IAPSs)国际的审计实务声明 (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 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters withthose charge governance审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating toentities using service organisations与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additionalconsiderations for specific itemsisa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internalauditingisa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors' report on financialstatements财务报表上的 isa 700 审计(查帐)员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documentscontaining audited financial statementsisa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financialstatementsisa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entity's business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期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 lowballing218 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 决定性的前后矛盾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228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作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,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配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 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划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 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险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 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计(查帐)员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售(货)制度304 sales tax 销售税,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 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpectedrelationships可重视的 (市价)波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity andindependence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 andobtaining professional work声明 3: 广告法(学) ，宣传和获得专业性工作324 statement 5:changes in professionalappointment声明 5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers' statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三 Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌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 无条件的审计报告363 unqualified report 无条件的报告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。
【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.。
ACCAF中英文单词对照
4．贸易折扣（商业折扣）trade discount5．现金折扣cash discount 第一章6. 不含税exclusive7. 含税 inclusiveasset 1．资产8. 交易事项Transaction liability2．负债9. 取走withdrawasset 3．所有者权益equity=capital=net 第五章 income=revenue=sales 4．收入1.现金 petty cash=cash on hand expense ．费用52.支票 chequeplant ．厂房63.自动转账 standing order/direct debt machine．机器74.银行给你存款利息 bank interest on intangible asset8．无形资产deposit87 ．非流动资产9 Non current asset（6 5.银行收取利息手续费 bank charges ）9属于6.银行收取利息 bank interest on petty cash 10．库存现金overdraftcash11．银行存款7.空头支票 dishonored chequetrade receivable=A/R 12．应收账款8.未结清的款项，别人给我的 uncleared inventory．存货13lodgement10 11 12 14（．流动资产 current asset 9.未承兑的汇票 unpresent cheque ）属于141310.别人给我支票 undrawn cheque loan15．贷款11.公司业务错误 business error trade payables=A/P16．应付账款12.银行业务错误 bank erroradvance from customers ．预收账款1713.银行存款余额调节表 bank 15 16 18．流动负债（ current liabilityreconciliation）属于171814.银行透支 overdraftshare capital 19．实收资本15.银行对账单 bank statementshare premium20．资本公积16.现金账簿/银行存款日记账 cash Retained earnings=R/ES 21．留存收益bookstatement of financial ．资产负债表2217.总账 control accounts =general position=SOFPledgerof 变益动表statement 权有．23所者18.明细账 individual ledger =personal changes in equity=SOCIEledger=subsidiary ledger=memo account statement of cash flow 24．现金流量表19.应收账款总账 receivable control statement of comprehensive 25．利润表account =receivable general ledger income=SOCI20.应收账款明细账receivable 第二章ledger=sales ledgerdouble-entry bookkeeping ．复式记账121.坏账 bad debt=irrecoverable debt Debit 借2. 22.毛利润 gross profitCredit贷3. 23.一般性坏账准备 general allowance prepayment 4. 预付账款24.特殊性坏账准备 specific allowance profit5. 利润 debt第四章 doubtful25.可疑的坏账value added tax=salestax ．增值税125.资产减值损失 expense-bad debts input tax 2．进项税额written offoutput tax．销项税额3 allowance for A/R坏账准备26.第六章 life20 确定使用寿命inventoryfinite useful life 1 存货21先进先出 first in first out累计摊销 accumulated amortization 222 每年的折旧3 特殊计价法 specific identification depreciation for eachyear加权平均法 period average=weighted 4第八章 average1或有事项continuous contingencies动5 移加权平均法2.average=continuous weighted average 或有负债 contingentliabilities3.现时义务method=moving weighted average present obligation cost4.或有资产 contingent assets method5.肯定的 certain 6 成本 historical cost6.可能的 net realizable value probable 7 可变现净值7.8 资或许的准备 possible 的失-计提存货跌价产减值损8.遥远的，渺茫的expense-inventory written-downRemote9.perpetual inventory 预计负债 provision9 永续盘存制第九章 system1.periodic inventory 试算平衡 trial Balance制实10 地盘存2.system交易发生 transaction occur3.购货 purchase 复式记账 Double entry 114.12 数量 quantity 结账 Balance off5.期末调整 Year End Adjustment 单价13 unit cost6.错误 gross profit margin14 毛利润率 Errors7.遗漏第七章 omission8. original purchase price任命错误 commission errors买价19.原则性错误site of preparation errors of principle cost 2 场地准备费10.3 运输费 delivery and handling 加总错误 casting errors11.暂记账户安装费4 installationsuspense account第十章员工培训费 employee training51.6资本化后续支出 capital expenditure 预付账款 prepayment2.revenue expenditure 7 费用化后续支出预提费用 accruals3.其他应收款 other receivable 直线法8 straight line method4.递延收入 Deferred income accumulated depreciation 9 累计折旧5. original cost到期 expire 原值106. 值残净estimated 欠款residual arrear 计11 预7.租客value Tenant8. useful life12 预计使用寿命财务报表 financial statements9.余额递减法13 reducing balance method 资产负债表 The Statement of Financial Position账14 net book value=carrying 面价值10.利润表valueThe statement ofcomprehensive income置产资定固15 处fixed disposal of11.asset所有者权益变动表The statement ofchange in equity16 固定资产清理 disposal account第十一章研究性支出17 research cost1.18 现金流量表 The statement of cash development cost开发性支出flowindefinite useful 不确定使用寿命192.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 thereporting period2.调整事项 adjusting event3.非调整事项 Non-adjustingevent第十三章1.会计政策 Accounting policyAccounting Estimate 会计估计2.。
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
ACCAF8术语翻译
ACCAF8术语翻译序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析(法,学)研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析(法,学)研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts(ACCA)特计的证(经执业的结社 (ACCA)20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近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 审计报告如一个通讯方法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 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors' duty of care 审计(查帐)员的抚养责任40 auditors' report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件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 受益权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 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 chinese walls chinese 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计(查帐)员和经营之间63 communications on internal control 内部控制上的通讯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 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则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 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款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 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算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,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 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 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessmentof control risk控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎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 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估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 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称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 (牛犬等的)疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alonemicrocomputersIAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computersystemsIAPS 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153 IAPS 1005 the special considerations in theaudit of small entities在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date在平衡 sheeet 日期後面的信息家电 10 事件156 IFAC's code of ethics for professionalaccountantsIFAC's 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计(查帐)员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯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 内部的评论转让174 international audit and assurance standardsboard (IAASB)国际的审计和保证标准登船 (IAASB)175 international auditing practice statements(IAPSs)国际的审计实务声明 (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 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters withthose charge governance审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating toentities using service organisations与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additionalconsiderations for specific itemsisa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internalauditingisa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors' report on financialstatements财务报表上的 isa 700 审计(查帐)员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documentscontaining audited financial statementsisa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financialstatementsisa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entity's business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期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 lowballing218 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 决定性的前后矛盾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228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作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,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配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 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划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 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险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 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计(查帐)员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售(货)制度304 sales tax 销售税,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 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpectedrelationships可重视的 (市价)波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity andindependence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 andobtaining professional work声明 3: 广告法(学) ，宣传和获得专业性工作324 statement 5:changes in professionalappointment声明 5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers' statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三 Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌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 无条件的审计报告363 unqualified report 无条件的报告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。
ACCAF中英文单词对照
ACCAF中英文单词对照4．贸易折扣（商业折扣）trade discount5．现金折扣cash discount 第一章6. 不含税exclusive7. 含税 inclusiveasset 1．资产8. 交易事项Transaction liability2．负债9. 取走withdrawasset 3．所有者权益equity=capital=net 第五章income=revenue=sales 4．收入1.现金 petty cash=cash on hand expense ．费用52.支票 chequeplant ．厂房63.自动转账 standing order/direct debt machine ．机器74.银行给你存款利息 bank interest on intangible asset 8．无形资产deposit87 ．非流动资产9 Non current asset（6 5.银行收取利息手续费bank charges ）9属于6.银行收取利息 bank interest on petty cash 10．库存现金overdraftcash11．银行存款7.空头支票 dishonored chequetrade receivable=A/R 12．应收账款8.未结清的款项，别人给我的 uncleared inventory．存货13lodgement10 11 12 14（．流动资产current asset 9.未承兑的汇票unpresent cheque ）属于141310.别人给我支票undrawn cheque loan15．贷款11.公司业务错误 business error trade payables=A/P 16．应付账款12.银行业务错误 bank erroradvance from customers ．预收账款1713.银行存款余额调节表bank 15 16 18．流动负债（ current liabilityreconciliation ）属于171814.银行透支 overdraftshare capital 19．实收资本15.银行对账单 bank statementshare premium20．资本公积16.现金账簿/银行存款日记账cash Retained earnings=R/ES 21．留存收益bookstatement of financial ．资产负债表2217.总账control accounts =general position=SOFPledgerof 变益动表statement 权有．23所者18.明细账individual ledger =personal changes in equity=SOCIEledger=subsidiary ledger=memo account statement of cash flow 24．现金流量表19.应收账款总账 receivable control statement of comprehensive 25．利润表account =receivable general ledger income=SOCI20.应收账款明细账receivable 第二章ledger=sales ledgerdouble-entry bookkeeping ．复式记账121.坏账bad debt=irrecoverable debt Debit 借2. 22.毛利润 gross profit Credit贷3. 23.一般性坏账准备 general allowance prepayment 4. 预付账款24.特殊性坏账准备 specific allowance profit5. 利润debt第四章doubtful25.可疑的坏账value added tax=salestax ．增值税125.资产减值损失expense-bad debts input tax 2．进项税额written offoutput tax．销项税额3 allowance for A/R坏账准备26.第六章 life20 确定使用寿命inventoryfinite useful life 1 存货21先进先出 first in first out累计摊销 accumulated amortization 222 每年的折旧 3 特殊计价法specific identificationdepreciation for eachyear加权平均法 period average=weighted 4第八章 average1或有事项continuous contingencies动5 移加权平均法2.average=continuous weighted average 或有负债contingentliabilities3.现时义务method=moving weighted average present obligation cost4.或有资产 contingent assets method5.肯定的 certain 6 成本 historical cost6.可能的 net realizable value probable 7 可变现净值7.8 资或许的准备 possible 的失-计提存货跌价产减值损8.遥远的，渺茫的expense-inventory written-downRemote9.perpetual inventory 预计负债 provision9 永续盘存制第九章 system1.periodic inventory 试算平衡 trial Balance制实10 地盘存2.system交易发生 transaction occur3.购货 purchase 复式记账 Double entry 114.12 数量 quantity 结账 Balance off5.期末调整 Year End Adjustment 单价13 unit cost6.错误 gross profit margin14 毛利润率 Errors7.遗漏第七章 omission8. original purchase price任命错误 commission errors买价19.原则性错误site of preparation errors of principle cost 2 场地准备费10.3 运输费 delivery and handling 加总错误 casting errors11.暂记账户安装费4 installationsuspense account第十章员工培训费 employee training51.6资本化后续支出 capital expenditure 预付账款 prepayment2.revenue expenditure 7 费用化后续支出预提费用 accruals3.其他应收款 other receivable 直线法8 straight line method4.递延收入 Deferred income accumulated depreciation 9 累计折旧5. original cost到期 expire 原值106. 值残净estimated 欠款residual arrear 计11 预7.租客value Tenant8. useful life12 预计使用寿命财务报表 financial statements9.余额递减法13 reducing balance method 资产负债表The Statement of Financial Position账14 net book value=carrying 面价值10.利润表valueThe statement ofcomprehensive income置产资定固15 处fixed disposal of11.asset所有者权益变动表The statement ofchange in equity16 固定资产清理 disposal account第十一章研究性支出17 research cost1.18 现金流量表 The statement of cash development cost 开发性支出flowindefinite useful 不确定使用寿命192.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 thereporting period2.调整事项 adjusting event3.非调整事项 Non-adjustingevent第十三章1.会计政策 Accounting policyAccounting Estimate 会计估计2.。
ACCAf1Chapter1单词表
ACCAf1Chapter1单词表Chapter1Coordinate协调Outline概述Sector部门Purue追寻Collective共同的Boundary界限Preoccupied全神贯注的Performance业绩Formal正式的Documented成文的，记录在案的Specialize专门研究Input投入Proce过程Output产出Accumulate累积Synergy协同效应Ownerhip所有权Orientation倾向Legaltatu法人地位Multinational跨国的Corporation公司Iuehare发行股票Manufacturing制造业Shareholder股东Director 董事Penion养老金E某ecutive执行的Accountable负有责任的Stocke某change证劵交易所Conent同意Economieofcale规模经济Interfere阻碍Indeciion无决断力Adverely不利地Deferral延期NGO非政府组织Conervation保护Mobilization运用Mutual相互的Surplu过剩Stakeholder利益相关者Benefit利益Satifaction满意度Indutrialaction罢工Reignation辞职Adherence坚守Denial否认Receiverhip破产管理Sue控告Likelihood可能性Paive被动的Lobbying游说Significance意义Corporategovernance公司治理Repoition放回Loyalty忠诚Embody体现Stability稳定性Supplier供应商Ditributor分销商Chapter2Macroenvironment宏观环境Indirectly间接地Dynamim动态，变动Aruleofthumb基本规则Checklit清单Moderate中等的，适中的Globalization全球化Scrutiny检查、审查Liberalization自由化、放宽限制Deregulation撤销管制规定Alliance联盟Stance立场Tort侵权行为Negligence疏忽Criminallaw刑法Bribery行贿Inolvency无力偿债Marketingandale市场营销Dipoal处置Capitalallowance资本免税额，投资优惠Incentive鼓励Subidie津贴，补贴Divetment撤资Rationalization合理化Purchaingdeciion采购计划Infratructure基础设施建设Fragmented分离Lobbyit说客Civilervant公务员MP国会议员Influencepublicopinion影响公众舆论Monetarypolicy货币政策Regional地区的Political政治的Invalidate使失效Treaty条约Promote促进Dipute争端Properity繁荣Retirement退休Equalized平等的Reignation辞职E某itinterview离职谈话Theperiodofnotice通知期Dimial解雇Termination终止Employer雇主Renewal续约Employee雇员Breach破坏Indutrialrelation劳资关系Penionable有资格领退休金的Redeployment重新部署Outplacement（被解雇后）新职介绍Privacy隐私权Financialtatu财务状况Unauthorizeddicloure未经授权的披露Harmonie使协调Acce渠道Obligation义务Image形象Revie修订Initiate创新Interfere干涉，妨碍Sue控告Inattentive不注意的Concioune意识Participation参与Materialhandling物料搬运Minimize最小化Maintenance维护Implement执行Code法典Inpection检查Rikauditandampling风险审计与抽样Near-mie高危事件Principle 原则Fitneforallpurpoe通用性Freedomfromminordefect避免小瑕疵Safety安全性Durability耐用性Growth增长Demographic人口统计学的Catchmentarea集水区Dicern识别Trend 趋势Marital婚姻的Fulfill满足Overtdicrimination公开歧视E某ploit开发Environmentalim环保主义Aement评价Flattening压扁Hierarchy 层级Span幅度、范围Delayering机构扁平化Subordinate下属Diperal分布Unity统一性Coherency一致性Decentralized分权的Utilize利用Supereded被取代的Bulletinboard公告栏Video-conferencing视频会议Overload超载Outourcing外包Ad-hoc专门Becaledupordown按比例增减Inherent内在的Confidential保密的Depletion枯竭Emiion排放Fine罚金CSR社会责任E某ecution执行Thevaluechain价值链Inboundlogitic内部物流Procurement采购Co-ordination协调Entrant进入者Subtitute可替代品Bargainingpower议价能力Rivalry竞争对手Barrier壁垒Switchingcot转移成本Profitability盈利能力Monopolyprice垄断价格Differentiated差异化的Intenity激烈程度Warranty保修Chapter3Themultiplierinthenationaleconomy国民经济的乘数效应Aggregate总计的Equilibrium均衡Full-employment充分就业Inflationarygap通货膨胀缺口Deflationary通货紧缩Stagflation滞胀Buinecycle商业周期Receion衰退期Depreion萧条期Recovery复苏Boom繁荣Ditortion扭曲Fluctuating波动的Manifet显示Decline 下降Reditribution重新分配Indice指数Retailpriceinde某零售物价指数E某clude排除Mortgage抵押Demandpullinflation需求拉动型通胀Ecalating逐步上升Currency 货币E某pectation期望Workforce劳动力Lay-off临时解雇Grant拨款Mobility移动性，迁移性Wage工资Diinvetment收回投资Neutral中立的E某panion扩张Reduction 减少E某portandimport出口与进口Knock-oneffect连锁反应Enabler 赋能者Fical财政的E某penditure支出、花费Budgeturpluandbudgetdeficit预算盈余以及预算赤字Stimulate刺激Regreiveta某递减税Proportionalta某比例税Progreiveta某累进税Curtail缩减Timelag时间间隔Stimulu刺激Chapter4Micro微观的Supplier供应商Conumption消费Humaninteraction人际互动Objective目的Structure构造Channel 引导Co-ordinate使协调Propoition主张Pricemechanim价格机制Firm公司Houehold家庭Deriveddemand衍生需求Scarce稀有的Utility功用Marginalutility边际效用Additional额外的Forgone放弃Limited 有限的Alternative可供选择的Demandcurve需求曲线Contraction紧缩Slopedown下跌Leadingindicator领先指标Coincidentindicator同步指标Laggingindicator滞后指标Overeabodie海外机构Non-governmentector非政府机构Tate味道Marginalcotcurve边际成本曲线Variablecot变动成本Relatively 相对地Productionquota生产指标Chapter5Reponivene反应性Harne治理、驾驭Dynamic力度Norm规范Internalization内部化Mintzberg明茨伯格，是全球管理界享有盛誉的管理学大师，经理角色学派的主要代表人物。
2017年ACCA教材主要词汇英汉对照_Vocabulary_of_ACCA
Small companies rate
人寿保险政策帐户
Life assurance policies account
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
资本利息
Interest on capital
投资注销额
Amount written-off investment
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 group under takings
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
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
ACCA考试常见词汇中英对照表及释义(2)
ACCA考试常见词汇中英对照表及释义(2)
本文由高顿ACCA整理发布，转载请注明出处
11、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
12、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
13、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
14、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
15、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
16、Acquisition 收购：
一家公司收购另一家公司的多数股权
17、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
18、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
19、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
20、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
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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。
ACCAF中英文单词对照表
ACCAF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=sales 5．费用expense6．厂房plant7．机器machine8．无形资产intangible asset 9．非流动资产Non current asset （6 78属于9）10．库存现金petty cash11．银行存款cash12．应收账款trade receivable=A/R 13．存货inventory 13 属于14）15．贷款loan16．应付账款trade payables=A/P 17．预收账款advance from customers 18．流动负债current liability （15 1617 属于18）19．实收资本share capital20．资本公积share premium21．留存收益Retained earnings=R/ES 22．资产负债表statement of financialposition=SOFP23 ．所有者权益变动表statementofchanges in equity=SOCIE24．现金流量表statement of cash第二章14．流动资产current asset （10 11flow25．利润表statement of comprehensive income=SOCI4．贸易折扣（商业折扣） trade discount7. 空头支票 dishonored cheque9. 取走 withdraw11. 公司业务错误 business error5．现金折扣 cash discount 6. 不含税 exclusive 7. 含税 inclusive8. 交易事项 Transaction8. 未结清的款项，别人给我的 uncleared lodgement9. 未承兑的汇票 unpresent cheque 10. 别人给我支票 undrawn cheque 复式记账 double-entry第五章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 tax1. 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 onoverdraft12.银行业务错误bank error 23.一般性坏账准备general13.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=subsidiaryledger=memo account19.应收账款总账receivablecontrol account =receivable general ledger20.应收账款明细账receivable ledger=sales ledger21.坏账bad debt=irrecoverable debt 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periodaverage=weighted average5移动加权平均法continuous average=continuous weighted average22.毛利润gross profit cost method=moving weighted average3运输费delivery and handling6成本historical cost7可变现净值net realizable value 8资产减值损失- 计提的存货跌价准备expense-inventory written-down 9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 4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 bookvalue=carryingpreparation method3.现时义务present obligation15固定资产处置disposal of fixed asset16固定资产清理disposal account 17研究性支出research cost 18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 life 21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 4.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omissionvalueliabilities8.任命错误commission errors。
ACCA考试常见词汇中英对照表及释义(1)
ACCA考试常见词汇中英对照表及释义(1)本文由高顿ACCA整理发布，转载请注明出处1、Accelerated Depreciation 加快折旧：任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则2、Accident and Health Benefits 意外与健康福利：为员工提供有关疾病、意外受伤或意外死亡的福利。
这些福利包括支付医院及医疗开支以及有关时期的收入。
3、Accounts Receivable (AR)应收账款：客户应付的金额。
拥有应收账款指公司已经出售产品或服务但仍未收取款项4、Accretive Acquisition 具增值作用的收购项目：能提高进行收购公司每股盈利的收购项目5、Acid Test 酸性测试比率：一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。
计算方法：(现金+ 应收账款+短期投资)/ 流动负债6、Act of God Bond 天灾债券：保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来7、Active Bond Crowd 活跃债券投资者：在纽约股票交易所内买卖活跃的定息证券8、Active Income 活动收入：来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入9、Active Investing 积极投资：包含持续买卖行为的投资策略。
主动投资者买入投资，并密切注意其走势，以期把握盈利机会10、Active Management 积极管理：寻求投资回报高于既定基准的投资策略更多ACCA资讯请关注高顿ACCA官网：。
ACCAF中英文单词对照表(杂项)
建工第一章．资产．负债．所有者权益．收入．费用．厂房．机器．无形资产．非流动资产（属于）．库存现金．银行存款．应收账款．存货．流动资产（属于）．贷款．应付账款．预收账款．流动负债（属于）．实收资本．资本公积．留存收益．资产负债表．所有者权益变动表．现金流量表．利润表第二章．复式记账. 借. 贷. 预付账款. 利润第四章．增值税．进项税额．销项税额．贸易折扣（商业折扣）．现金折扣. 不含税. 含税. 交易事项.取走第五章.现金.支票.自动转账.银行给你存款利息.银行收取利息手续费.银行收取利息.空头支票.未结清的款项，别人给我的.未承兑的汇票.别人给我支票.公司业务错误.银行业务错误.银行存款余额调节表.银行透支.银行对账单.现金账簿银行存款日记账.总账.明细账.应收账款总账.应收账款明细账.坏账.毛利润.一般性坏账准备.特殊性坏账准备.可疑的坏账.资产减值损失.坏账准备第六章存货先进先出特殊计价法加权平均法移动加权平均法成本可变现净值资产减值损失计提的存货跌价准备永续盘存制实地盘存制购货数量单价毛利润率第七章买价场地准备费运输费安装费员工培训费资本化后续支出建工费用化后续支出直线法累计折旧原值预计净残值预计使用寿命余额递减法账面价值固定资产处置固定资产清理研究性支出开发性支出不确定使用寿命确定使用寿命累计摊销每年的折旧第八章或有事项.或有负债.现时义务.或有资产.肯定的.可能的.或许的.遥远的，渺茫的.预计负债第九章.试算平衡.交易发生.复式记账.结账.期末调整.错误.遗漏.任命错误.原则性错误.加总错误.暂记账户第十章.预付账款.预提费用.其他应收款.递延收入.到期.欠款.租客.财务报表.资产负债表.利润表.所有者权益变动表第十一章.现金流量表.经营活动.投资活动.筹资活动.直接法.间接法.付出利息.付出所得税.付出红利第十二章.资产负债表日后事项.调整事项.非调整事项第十三章.会计政策.会计估计。
【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.。
F4专有名词中英文对照——
ACCA中英文词汇对照之F4Part ACommon law and equity 普通法与衡平法Statute law 成文法Criminal law and civil law 刑法与民法Appeal 上诉Majistrate court 治安法院County court 郡法院Crown court 刑事法院High court 高等法院Court of appeal 上诉法院House of lord 上议院Indictable offence 可起诉的犯罪Summary offence 简易程序罪行Queen’s bench division 王座法庭Chancery division 大法官法庭Family division 家事法庭Small claim track 小额索赔轨道Fast claim track 快速索赔轨道Multi track 多重索赔轨道arbitration 仲裁Human right 人权法precedent 先例Binding precedent=stare decisis 先例约束Ratio decidendi 判决理由Obiter dicta 附告意见Legislation=statute law 法律、成文法parliament 议会Delegated legislation 授权立法Orders in council 委员会命令Statutory instrument 制定法文件Bye-laws 地方法规Statutory interpretation 制定法解释The literal rule 字面解释规则The golden rule 黄金规则The mischief rule 按目的解释规则Part Bcontract 合同Offer 要约Acceptance 承诺consideration 对价intention 意图capacity 合同能力Invitation to treat 要约邀请Termination of offers 要约的终止Counter-offer 反要约Revocation of an offer 撤销要约Unilateral contract 单边合同Collateral contract 附属合同（附属担保品合同）Executed consideration 已履行的对价Executory consideration 待履行的对价Past consideration 过去的对价Consideration must be sufficient but may not be adequate 对价必须充分（有价值），但不必充足Performance of exsiting duties 履行既存义务Promissory estoppel 允诺禁反言原则Domestic agreement 家庭协议Commercial agreement 商业协议Privity of contract 合同的相对性Contract terms 合同条款Express terms 明示条款Implied terms 暗示条款Conditions 条件条款Warranties 保证条款Innominate term 中间条款Exclusion clause 免责条款Has the exclusion clause been incorporated into the contract 免责条款已并入合同了吗Signature （当事人在合同上）签字Notice （提醒对方）注意（免责条款）Consistent dealing 系列交易Any uncertainty or ambiguity in the exclusion clause must be interpreted against the person seeking to rely on it 如果免责条款存在任何含糊不清之处，法院将作出不利于提出免责条款当事人的解释Discharge of contract 解除合同Breach of contract 合同违约Repudiatory breach 能够断绝合同关系的违约Anticipatory breach 预期违约Remedies for breach of contract 违约行为的补救Damages 损害赔偿Remoteness of damages 间接损失陪偿Measure of damages 直接损失陪偿Liquidated damages 实际损失penalties 惩罚Specific performance 特定履行injunction 禁令rescission 废除、取消Tort 侵权The tort of negligence 过失侵权Duty of care 审慎义务Contributory negligence 共同侵权Volentiacceptence non fit injuria=voluntary acceptance of自愿接受风险risksPart Cindemnify 补偿Dismissal 解雇redundancy 冗员Notice 通知Wrongful dismissal 非法解雇Unfair dismissal 不公平解雇Constructive dismissal 推定解雇Re-instatement 复职Re-engagement 再就业compensation 补偿Part DAgency 代理Ractification 追认Agency by estoppel 不容否认代理Actual authority 实际授权Apparent/ostensible 推定代理Warrant of authority 代理权保证Partnership 合伙Severally and jointly liable 个别及连带责任Limited partnership 有限合伙企业LLP（limited liability partnership）有限责任合伙企业Legal identity 法律身份Legal personality 法律人格Limited liability 有限责任Unlimited company 无限责任公司Limited company 有限责任公司Limited by share 依股票成立有限公司Limited by guarantee 依保证成立有限公司Private companies 私人公司Public limited companies 公众有限责任公司Registration 登记Certificate of registration 登记的资格证书Trading certificate 交易证书Lifting the veil of incorporation 揭开公司面纱Quoted/listed company 上市公司Parent company 母公司Subsidiary company 子公司Promoter 发起人Registrar of company 公司登记机关Memorandum of association 公司的基本章程Articles of association 公司的附属章程Statement of compliance 法定声明Constitution of company 公司宪章Company “off the shelf”现成的公司（壳公司）Bona fide 真实的，有诚意的Ultra vire 超越权限Passing-off action 假冒、冒名Capital 资本Part EShare capital 股本Nominal value 名义价值Ordinary share 普通股Preference share 优先股Redeemable share 可赎回股Authorised share capital 法定资本Called-up capital 催缴股本Paid-up capital 实缴股本Class rights are rights attached to particular types of shares 集体权利是依附于特定类型的股份的权利minority 少数股东Variation of class rights 集体权利的变更Allotment of shares 股份分配Issue of shares 股份发行Pre-emption right 优先认购权Bonus issue 发行红股/股票股利Rights issue 认股权发行/配股Loan capital 借贷资本Debentures 债券Charges 抵押Fixed charge 固定抵押Floating charge 浮动抵押Crystallization of a floating charge 浮动抵押的明确化Capital maintenance 资本保全Solvency 偿付能力Issue shares at a premium 溢价发行股票Issue shares at a discount 折价发行股票Underwriting fees 承销费用Stringent 严格的Distribute dividend 派发股息Accumulated realized profit 累计已变现利润Accumulated realized profit 累计已变现损失Undistributable reserves 不可分配准备Part FDirector 董事Board of director 董事会Shadow director 影子董事Executive director 执行董事Non-executive director 非执行董事Managing director 常务董事Board of directors 董事会Remuneration of directors 董事的薪酬Vacation of office (董事的)离职Disqualification of director 取消董事资格Fiduciary duty 受托责任Conflict of interest 利益冲突Fraudulent trading 欺诈性交易Wrongful trading 不法交易Eligibility as auditor 审计人员的任职资格Annual general meeting 年度全体会议Extraordinary general meeting 临时全体会议resolution 决议Ordinary resolution 普通决议Special resolution 特别决议Written resolution 书面决议Notice 通知Special notice 特别通知The chairman 会议主席Quorum 法定人数vote 表决proxies 表决代理人Minutes 会议记录Part Ginsolvency 破产liquidation 清算Winding up 清算A member’s voluntary winding up 股东的自愿清算Creditors’ voluntary winding up 债权人的自愿清算Compulsory liquidation 强制清算liquidator 清算人administration 财产管理Part HCorporate governance 公司治理stakeholder 利益相关人Financial statement 财务报表Voluntary codes of corporate governance 公司治理的自愿守则Unitary board of director 单一董事会Supervisory board 监事会Transparency 透明性Insider dealing 内幕交易Insider information 内幕信息Money laundering 洗钱Fraudulent trading 欺诈性交易Wrongful trading 不法交易。
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第一章1．资产asset2．负债liability3．所有者权益equity=capital=net asset4．收入income=revenue=sales 5．费用expense6．厂房plant7．机器machine8．无形资产intangible asset 9．非流动资产Non current asset （6 78属于9）10．库存现金petty cash11．银行存款cash12．应收账款trade receivable=A/R 13．存货inventory 13 属于14）15．贷款loan16．应付账款trade payables=A/P 17．预收账款advance from customers 18．流动负债current liability （15 1617 属于18）19．实收资本share capital20．资本公积share premium21．留存收益Retained earnings=R/ES 22．资产负债表statement of financialposition=SOFP23 ．所有者权益变动表statementofchanges in equity=SOCIE24．现金流量表statement of cash第二章14．流动资产current asset （10 11flow25．利润表statement of comprehensive income=SOCI4．贸易折扣（商业折扣） trade discount7. 空头支票 dishonored cheque9. 取走 withdraw11. 公司业务错误 business error5．现金折扣 cash discount 6. 不含税 exclusive 7. 含税 inclusive8. 交易事项 Transaction8. 未 结 清 的 款 项 ， 别 人 给我 的 uncleared lodgement9. 未承兑的汇票 unpresent cheque 10. 别人给我支票 undrawn cheque 复 式 记 账 double-entry第五章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 tax1. 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 onoverdraft12.银行业务错误bank error 23.一般性坏账准备general13.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=subsidiaryledger=memo account19.应收账款总账receivablecontrol account =receivable general ledger20.应收账款明细账receivable ledger=sales ledger21.坏账bad debt=irrecoverable debt 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periodaverage=weighted average5移动加权平均法continuous average=continuous weighted average22.毛利润gross profit cost method=moving weighted average3运输费delivery and handling6成本historical cost7可变现净值net realizable value 8资产减值损失- 计提的存货跌价准备expense-inventory written-down 9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 4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 bookvalue=carryingpreparation method3.现时义务present obligation15固定资产处置disposal of fixed asset16固定资产清理disposal account 17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 life 21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 4.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omissionvalueliabilities8.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 11.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Eventsafter the reporting periodcomprehensive income2. 调整事项adjustin gevent3.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。