ACCA必背核心单词

1、(1)ABC作业基础成本计算(2)absorbedoverhead已吸收制造费用(3)absorptioncosting吸收成本计算(4)account帐户报表(5)accountingpostulate会计假设(6)accountingseriesrelease会计公告文件(7)accountingvaluation会计计价(8)accountsale承销清单(9)accountabilityconcept经营责任概念(10)accountancy会计职业(11)accountant会计师(12)accounting会计(13)agencycost代理成本(14)accountingbase

2、s会计基础(15)accountingmanual会计手册(16) Accountingperiod会计期间(17) Accountingpolicies会计方针(18) Accountingrateofreturn会计报酬率(19) Accountingreferencedate会计参照日(20) accountingreferenceperiod会计参照期间(21) Accrualconcept应计概念(22) Accrualexpenses应计费用(23) Acidtestration速动比率(酸性测试比率)(24) Acquisition购置(25) Acquisitionaccoun

3、ting收购会计(26) Activitybasedaccounting作业基础成本计算(27) Adjustingevents调整事项(28) Administrativeexpenses行政管理费(29) Advicenote发货通知(30) Amortization摊销(31) Analyticalreview分析性检查(32) Annualequivalentcost年度等量成本法(33) Annualreportandaccounts年度才艮告和才艮表(34) Appraisalcost检验成本(35) Appropriationaccount盈余分配帐户(36) Articleso

4、fassociation公司章程细则(37) Assets资产(38) Assetscover资产保障(39) Assetvaluepershare每股资产价值(40) Associatedcompany联营公司(41) Attainablestandard可达标准(42) Attributableprofit可归属利润(43) Audit审计(44) Auditreport审计报告(45) Auditingstandards审计准则(46) Authorizedsharecapital额定股本(47) Availablehours可用小时(48) Avoidablecosts可避免成本(49

5、) Back-to-backloan易币贷款(50) Backflushaccounting倒退成本计算(51) Baddebts坏帐(52) Baddebtsratio坏帐比率(53) bankcharges银行手续费(54) Bankoverdraft银行透支(55) Bankreconciliation银行存款调节表(56) Bankstatement银行对帐单(57) Bankruptcy破产(58) Basisofapportionment分摊基础(59) Batch批量(60) Batchcosting分批成本计算(61) Betafactor(市场)风险因素(62) Bill帐单

6、(63) Billofexchange汇票(64) Billoflanding提单(65) Billofmaterials用料预计单(66) Billpayable应付票据(67) Billreceivable应收票据(68) Bincard存货记录卡(69) Bonus红利(70) book-keeping薄记(71)Bostonclassification波士顿分类(72) Breakevenchart保本图(73) Breakevenpoint保本点(74) breaking-downtime复位时间(75) Budget预算(76) Budgetcenter预算中心(77) Budge

7、tcostallowance预算成本折让(78) Budgetmanual预算手册(79) Budgetperiod预算期间(80) Budgetarycontrol预算控制(81) Budgetedcapacity预算生产能力(82) Burden制造费用(83) Businesscenter经营中心(84) Businessentity营业个体(85) Businessunit经营单位(86) Buy-outmanagement管理性购买产权(87) By-product副产品(88) called-upsharecapital催缴股本(89) Capacity生产能力(90) Capac

8、ityratios生产能力比率(91) Capital资本(92) Capitalassetspricingmodel资本资产计价模式(93) Capitalcommitment承偌资本(94) Capitalemployed已运用的资本(95) Capitalexpenditure资本支出(96) Capitalexpenditureauthorization资本支出核准(97) Capitalexpenditurecontrol资本支出控制(98) Capitalexpenditureproposal资本支出申请(99) Capitalfundingplanning资本基金筹集计划(100

9、) capitalgain资本收益(101) capitalinvestmentappraisal资本投资评估(102) capitalmaintenance资本保全(103) capitalresourceplanning资本资源计划(104) capitalsurplus资本盈余(105) capitalturnover资本周转率(106) card记录卡(107) cash现金(108) cashaccount现金帐户(109) cashbook现金帐薄(110) cashcow金牛产品(111) cashflow现金流量(112) cashdiscounted现金贴现(113) cas

10、hflowbudget现金流量预算(114) cashflowstatement现金流量表(115) cashledger现金分类帐(116) cashlimit现金限额(117)CCA现时成本会计(118) center中心(119) changeovertime变更时间(120) charteredentity特许经济个体(121) cherub支票(122) cherubregister支票登记薄(123) coinanalysis零钱分类(124) classification分类(125) clockcard工时卡(126) code代码(127) commitmentaccount

11、ing承偌确认会计(128) commoncost共同成本(129) companylimitedbyguarantee有限担保责任公司(130) companylimitedshares股份有限公司(131) competitiveposition竞争能力状况(132) concept概念(133) conglomerate跨行业企业(134) consistencyconcept一致性概念(135) consolidatedaccounts合并才艮表(136) consolidationaccounting合并会计(137) consortium财团(138) contingencypla

12、n应急计划(139) contingentliabilities或有负债(140) continuousoperation连续生产(141) contra抵消(142) contractcost合同成本(143) contractcosting合同成本计算(144) contribution贡献毛益(145) contributionventure贡献中心(146) contributionchart贡献图(147) contributionperunitoflimitingfactorration单位限定因素的贡献毛益比率(148) contributiontosalesration贡献毛益

13、对销售比率(149) control控制(150) controlaccount控制帐户(151) controllimits控制限度(152) controllabilityconcept可控制概念(153) controllablecost可控制成本(154) conversioncost力口工成本(155) convertibleloanstock可转换为股票的贷款(156) corporateappraisal公司评估(157) corporateplanning公司计戈U(158)corporatesocialreporting公司社会才艮告(159) corporation股份公司

14、(160)cost成本(161)costaccount成本帐户(162)costaccounting成本会计(163)costaccountingmanual成本手册(164)costaccountscalendar成本报表的日历时间(165)costadjustment成本调整(166)costallocation成本分配(167)costapportionment成本分摊(168)costattribution成本归属(169)costaudit成本审计(170)costbehaviour成本性态(171)costbenefitanalysis成本效益分析(172)costcenter成本

15、中心(173)costdriver成本动因(174)costofcapital资本成本(175)costofconformance相符成本(176)costofgoodssold销货成本(177)costofnon-conformance非相符成本(178) costofsales销售成本(179) costreduction成本降低(180) coststructure成本结构(181) costunit成本单位(182) cost-volume-profitanalysis(CVP)本量利分析(183) costing成本计算(184)CPP现时购买力会计(185) creditnote贷

16、项通知(186) creditreport信贷报告书(187) creditor债权人(188) creditordaysratio应付帐款天数率(189) creditorsledger应付帐款分类帐(190) criticalevent关键事项(191) criticalpath关键路线(192) cumulativepreferenceshares累积优先股(193) currentaccount往来帐户(194) currentasset流动资产(195) currentcostaccounting现时成本会计(196) currentliabilities流动负债(197) curr

17、entpurchasingpoweraccounting现时购买力会计(198) currentration流动比率(199) cut-off截止(200)CVP本量利分析(201) cycletime周转时间(202) debenture债券(203) debitnote借项通知(204) debitcapacity举债能力(205) debtratio债务比率(206) debtor债务人(207) debtordaysratio应收帐款天数率(208) debtors应收款(209) debtorsledger应收帐款分类帐(210) debtor'ageanalysis应收帐款

18、帐龄分析(211) decisiondrivencosts决策连动成本(212) decisiontree决策树(213) defects次品(214) deferredexpenditure递延支出(215) deferredshares递延股份(216) deferredtaxation递延税款(217) deliverynote交货单(218) departmentalaccounts部门报表(219) departmentalbudget部门预算(220) depreciation折旧(221) dispatchnote发运单(222) developmentcost开发成本(223)

19、 differentialcost差别成本(224) directhoursyield直接工时产出率(225) directlaborcost-standard标准直接人工成本(226) directlaborefficiency-variance直接人工效率差异(227) directlaborratevariance直接人工费率差异(228) directlabortotal-variance直接人工总差异(229) directmaterialmix-variance直接材料结构差异(230) directprice-variance直接材料价格差异(231) directmateria

20、ltotal-variance直接材料总差异(232) directmaterialsusage-variance直接材料用量差异(233) directmaterialsyield-variance直接材料产出率差异(234) directcost直接成本(235) directdebit直接借项(236) directhoursyield直接小时产出率(237) directlaborcostpercentagerate直接人工成本百分比(238) directlaborhourrate直接人工小时率(239) directsonindirectwork间接工作事项上的工时(240) di

21、scountrate贝占现率(241) discountedcashflow现金流量贴现(242) discretionarycost酌量成本(243) distributioncost摊销成本(244) diversions移用(245) divertedhours移用小时(246) divertedhour'sratio移用工时比率(247) dividend股利(248) dividendcover股利产出率(249) dividendpershare每股股利(250) dog疲软产品(251) doubleentryaccounting复式会计(252) double-entr

22、ybook-keeping复式薄记(253) doubtfuldebts可疑债务(254) downtime停工时间(255) dynamicprogramming动态规戈1J(256) earningpershare每股盈利(257) earningratio市盈率(258) economicorderquantity(EOQ)经济订购批量(259) efficientmarkethypothesis有效市场假设(260) efficiencyration效率性比率(261) elementofcost成本要素(262) entity经济个体(263) environmentalaudit环

23、境审计(264) environmentalimpactassessment环境影响评价(264)EOQ经济订购批量(265)equity权益(266)equitymethodofaccounting权益法会计计算(267)equitysharecapital权益股本(268)equivalentunits当量(269)event事项(270)exceptionalitems例外事项(271)expectedvalue期望值(272)expenditure支出(273)expenses费用(274)externalaudit外部审计(275)externalfailurecost外部损失成本(

24、276)extraordinaryitems非常事项(277)factorygood让售商品(278)factoring应收帐款让售(279)failvalue公允价值(280)feedback反馈(281)FIFO先近先出法(282)finalaccounts年终报表(283)financelease融资租赁(284)financialaccounting财务会计(285)financialaccountscalendaradjustment财务报表的日历时间调整(286)financialmanagement财务管理(287)financialplanning财务计划(288)financ

25、ialstatement财务报表(289)finishedgoods完成品(290)fixedasset固定资产(291)fixedoverhead固定制造费用(292)fixedassetturnover固定资产周转率(293)fixedassetsregister固定资产登记薄(294)fixedcost固定成本(295)flexedbudget变动限额预算(296)flexiblebudget弹性预算(297)floattime浮动时间(298)floatingcharge流动抵押(299)flowoffundsstatement资金流量表(300)forecasting预测(301)f

26、ounder'sshares发起人股份(302)fullcapacity满负荷生产能力(303)functioncosting职能成本计算(304)functionalbudget职能预算(305)fundaccounting基金会计(306)fundamentalaccountingconcept基础会计概念(307)fungibleassets可互换资产(308)futuristicplanning远景计划G(309)gapanalysis间距分析(310)gearing举债经营比率(杠杆)(311)goalcongruence目标一致性(312)goingconcernconce

27、pt持续经营概念(313)goodsreceivednote商品收讫单(314)goodwill商誉(315)grossdividendyield总股息产出率(316)grossmargin总边际(317)grossprofit毛利润(318)grossprofitpercentage毛禾ll润百分比(319)group企业集团(320)groupaccounts集团才艮表H(312)high-geared高结合杠杆(比例)(313)hirepurchase租购(314)historicalcost历史成本(315)historicalcostaccounting历史成本会计(316)hour

28、s小时(317)hurdlerate最低可接受的报酬率I(318)idealstandard理想标准(319)idlecapacityration闲置生产能力比率(320)idletime闲置时间(321)impersonalaccounts非记名帐户(322)imprestsystem定额备用制度(323)incomeandexpenditureaccount收益和支出才艮表(324)incompleterecords不完善记录(325)incrementalcost增量成本(326)incrementalyield增量产出率(327)indirectcost间接成本(328)indirec

29、thours间接小时(329)insolvency无力偿付(330)intangibleasset无形资产(331)integratedaccounts综合报表(332)interdependencyconcept关联性概念(333)interestcover利息保障倍数(334)interlockingaccounts连锁报表(335)internalaudit内部审计(336)internalcheck内部牵制(337)internalcontrolsystem内部控制体系(338)internalfailurecost内部损失成本(339)internalrateofreturn(IRR

30、)内含报酬率(340)inventory存货(341)investment投资(342)investmentcenter投资中心(343)invoiceregister发票登记薄(344)issuedsharecapital已发行股本(345)job定单J(346)jobcard工作卡(347)jobcosting工作成本计算(348)jobsheet工作单(349)jointcost联合成本(350)jointproducts联产品(351)jointstockcompany股份公司(352)jointventure合资经营(353)journal日记帐(354万ust-in-time(JI

31、T)适时制度(355)jusy-in-timeproduction适时生产(356)just-in-timepurchasing适时购买K(357)keyfactor关键因素L(358)labour人工(359)labourtransfernote人工转移单(360)leaningcurve学习曲线(361)ledger分类帐户(362)lengthoforderbook定单平均周期(363)letterofcredit信用证(364)leverage举债经营比率(365)liabilities负债(366)lifecyclecosting寿命周期成本计算(367)LIFO后近先出法(368)

32、limitedliabilitycompany有限责任公司(369)limitingfactor限制因素(370)line-itembudget明细支出预算(371)linerprogramming线性规划(372)liquidassets变现资产(373)liquidation清算(374)liquidityratios易变现比率(375)loan贷款(376)loancapital借入资本(377)longrangepalnning长期计戈1J(378)losttimerecord虚耗时间记录(379)lowgeared低结合杠杆(比例)(380)lowerofcostornetreali

33、zablevalueconcept成本或可变净价孰低概念(381)machinehourrate机器小时率(382)machinetimerecord机器时间记录(383)managedcost管理成本(384)managementaccounting管理会计(385)managementaccountingconcept管理会计概念(386)managementaccountingguides管理会计指导方针(387)managementaudit管理审计(388)managementbuy-out管理性购买产权(389)managementbyexception例外管理原则(390)mar

34、gin边际(391)marginofsafetyration安全边际比率(392)margincost边际成本(393)margincosting边际成本计算(394)mark-down降低标价(395)mark-up提高标价(396)marketriskpremium市场分险补偿(397)marketshare市场份额(398)marketingcost营销成本(399)matchingconcept配比概念(400)materialityconcept重要性概念(401)materialsrequisition领料单(402)materialsreturnednote退料单(403)mat

35、erialstransfernote材料转移单(404)memorandumofassociation公司设立细贝U(405)merger兼并(406)mergeraccounting兼并会计(407)minorityinterest少数股权(408)mixedcost混合成本(409)netassets净资产(410)netbookvalue净帐面价值(411)netliquidfunds净可变现资金(412)netmargin净边际(413)netpresentvalue(NPV)净现值(414)netprofit净利润(415)netrealizablevalue可变现净值(416)ne

36、tworth资产净值(417)networkanalysis网络分析(418)noise干捞(419)nominalaccount名义帐户(420)nominalsharecapital名义股本(421)nominalholding代理持有股份(422)non-adjustingevents非调整事项(423)non-financialperformancemeasurement三曰财务业绩计量(424)non-intergratedaccounts非综合才艮表(425)non-linerprogramming非线性规划(426)non-votingshares无表决权的股份(427)noti

37、onalcost名义成本(428)numberofdaysstock存货周转天数(429)numberofweeksstock存货周转周数(430)objectiveclassification客体分类(431)obsolescence陈旧(432)offbalancesheetfinance资产负债表外筹资(433)offerforsale标价出售(434)operatingbudget经营预算(435)operatinglease经营租赁(436)operatingstatement营业报表(437)operationtime操作时间(438)operationalcontrol经营控制(

38、439)operationalgearing经营杠杆(440)operatingplans经营计划(441)opportunitycost机会成本(442)order定单(443)ordinaryshares普通股(444)out-of-datecheque过期支票(445)overcapitalization过分资本化(446)overhead制造费用(447)overheadabsorptionrate制造费用分配率(448)overheadcost制造费用(449)overtrading超过营业资金的经营P(450)paidcheque已付支票(451)paid-upsharecapit

39、al认定股本(452)parentcompany母公司(453)paretodistribution帕累托分布(454)participatingpreferenceshares参与优先股(455)partnership合伙(456)payableledger应付款项帐户(457)payback回收期(458)paymentsandreceiptsaccount收入和支出才艮表(459)paymentswithheld保留款额(460)payroll工资单(461)payrollanalysis工资分析(462)percentageprofitonturnover利润对营业额比率(463)pe

40、riodcost期间成本(464)perpetualinventory永续盘存(465)personalaccount记名帐户(466)PEPT项目评审法(467)pettycashaccount备用金帐户(468)pettycashvoucher备用金凭证(469)physicalinventory实地盘存(470)planning计戈U(471)planninghorizon计戈U时限(472)planningperiod计划期间(473)policycost政策成本(474)positionaudit状况审计(475)postbalancesheetevents资产负债表编后事项(476

41、)practicalcapacity实际生产能力(477)pre-acquisitionlosses购置前损失原始分录登记薄主要预算因素优先股以前年度调整优先顺序体制的预算(492)privatecompany(493)pro-formainvoice(494)problemchild(495)processcosting(496)processtime(497)productcost(498)Productlifecycle(499)productioncost(478)pre-acquisitionprofits购置前禾U润(479)preferenceshares优先股(480)pref

42、erencecreditors优先债权人(481)preferredcreditors优先债权人(482)prepayments预付款项(483)presentvalue现值(484)preventioncost预防成本(485)priceratio市盈率(486)primecost主要成本(487)primeentry-booksof(488)principalbudgetfactor(489)priorchargecapital(490)prioryearadjustments(491)prioritybasebudgeting私人公司预开发票问号产品分步成本计算加工时间产品成本产品寿命周

43、期生产成本(500)productioncostofsales售货成本(501)productionvolumeratio生产业务量比率(502)profitcenter利润中心(503)profitperemployee每员工利润(504)profitretainedfortheyear年度利润留存(505)profittoturnoverratio利润对营业额比率(506)profit-volumegraph利量图(507)profitabilityindex盈利指数(508)programming规戈U(509)projectevaluationandreviewtechnique项目评

44、审法(510)projection预计(511)promissorynote本票(512)prospectus募债说明书(513)provisionsforliabilitiesandcharges偿债和费用准备(514)prudentconcept稳健性概念(515)publiccompany公开公司(516)purchaseorder订购单(517)purchaserequisition请购单(518)purchaseledger采购帐户Q(519)qualityrelatedcosts质量有关成本(520)queuingtime排队时间R(521)rate率(522)ratio比率(52

45、3)rationpyramid比率金字塔(524)rawmaterial原材料(525)receiptsandpaymentsaccount收入和支付才艮表(526)receivableledger应收款项帐户(527)redeemableshares可赎回股份(528)redemption赎回(529)registeredsharecapital注册资本(530)rejects废品(531)relevancyconcept相关性概念(532)relevantcosts相关成本(533)relevantrange相关范围(534)reliabilityconcept可靠性概念(535)repl

46、acementprice重置价格(536)report报表(537)reporting报告(538)researchcost,applied应用性研究成本(539)researchcost,pureorbasic理论或基础研究成本(540)reserves留存收益(541)residualincome剩余收益(542)responsibilitycenter责任中心(543)retentionmoney保留款额(544)returnoncapitalemployed运用资本报酬率(545)returns退回(546)revenue收入(547)revenuecenter收入中心(548)rev

47、enueexpenditure收益支出(549)revenueinvestment收入性投资(550)rightissue认股权发行(551)rollingbudget滚动预算(552)rollingforecast滚动预测S(553)salesledger销售分类帐(554)salesorder销售定单(555)salesperemployee每员工销售额(556)scrap废料(557)scripissue红股发行(558)securedcreditors有担保的债权人(559)segmentalreporting分部才艮告(560)sellingcost销售成本(561)semi-fix

48、edcost半固定成本(562)semi-variablecost半变动成本(563)sensitivityanalysis敏感性分析(564)servicecostcenter服务成本中心(565)servicecosting服务成本计算(566)set-uptime安装时间(567)shadowprices影子价格(568)share股票(569)sharecapital股份资本(570)shareoptionscheme购股权证方案(571)sharepremium股票溢价(572)sightdraft即期汇票(573)single-entrybook-keeping单式薄记(574)s

49、inkingfund偿债基金(575)slacktime松驰时间(576)socialresponsibilitycost社会责任成本(577)soletrader独资经营者(578)sourceandapplicationoffundsstatement资金来源和运用表(579)specialordercosting特殊定单成本计算(580)staffcosts职工成本(581)standard标准(582)standardaccountingpractice标准会计实务(583)standardcost标准成本(584)standardcosting标准成本计算(585)standardd

50、irectlabourcost标准直接人工(586)standardhour标准小时(587)standardminute标准分钟(588)standardperformace-labour标准人工业绩(589)standardtime标准时间(590)standardorder经常性定单(591)statementofaccount营业帐单(592)statementofaffairs财务状况表(593)statutorybody法定实体(594)stock存货(595)stockcontrol存货控制(596)stockturnover存货周转率(597)stocktaking盘点存货(5

51、98)storesrequisition领料申请单(599)strategicbusinessunit战略性经营单位(600)strategicmanagementaccounting战略管理会计(601)strategicplanning战略计划(602)strategy战略(603)subjectiveclassification主体分类(604)subscribedsharecapital已认购的股本(605)subsidiaryundertaking子公司(606)sunkcost沉没成本(607)supplyestimate预算估计(608)supplyexpenditure预算支出

52、(609)suspenseaccount暂记帐户(610)SWOTanalysis长处和短处，机会和威胁分析(611)system制度体系T(612)tacticalplanning策略计划(613)tactics策略(614)take-over接收(615)tangibleasset有形资产(616)tangiblefixedassetstatement有形固定资产表(617)targetcost目标成本(618)terotechnology设备综合工程学(619)throughputaccounting生产量会计(620)time时间(621)timesheet时间记录表(622)tota

53、lassets总资产(623)totalqualitymanagement全面质量管理(624)totalstocks存货总计(625)tradecreditors购货客户(应付帐款)(626)tradedebtors销货客户(应收帐款)(627)tradingprofitandlossaccount营业损益表(628)transferprice转让价格(629)transittime中转时间(630)treasurership财务长制度(631)trailbalance试算平衡表(632)turnover营业额U(633)uncalledsharecapital未催缴股本(634)undercapitalization不足资本化(635)underorover-absorbedoverhead少吸收或多吸收的制造费用(636)uniformaccounting统一会计(637)uniformcosting统一成本计算(638)unissuedsharecapital未发行股本V(639)value价值(640)valueadded增值(641)valueanalysis价值分析(642)valueformoneyaudit经济效益审计(643)variablecost变动成本(644)var