ACCA财务词汇讲解学习

1、Good is good, but better carries it.精益求精，善益求善。ACCA财务词汇-directhoursyield直接工时产出率directlaborcost-standard标准直接人工成本directlaborefficiency-variance直接人工效率差异directlaborratevariance直接人工费率差异directlabortotal-variance直接人工总差异directmaterialmix-variance直接材料结构差异directprice-variance直接材料价格差异directmaterialtotal-varianc

2、e直接材料总差异directmaterialsusage-variance直接材料用量差异directmaterialsyield-variance直接材料产出率差异irectcost直接成本directdebit直接借项directhoursyield直接小时产出率directlaborcostpercentagerate直接人工成本百分比directlaborhourrate直接人工小时率directsonindirectwork间接工作事项上的工时discountrate贴现率discountedcashflow现金流量贴现discretionarycost酌量成本diversions移

3、用divertedhours移用小时divertedhoursratio移用工时比率dividend股利dividendcover股利产出率dividendpershare每股股利dog疲软产品doubleentryaccounting复式会计double-entrybook-keeping复式薄记doubtfuldebts可疑债务downtime停工时间dynamicprogramming动态规划earningpershare每股盈利earningratio市盈率economicorderquantity(EOQ)经济订购批量efficientmarkethypothesis有效市场假设ef

4、ficiencyration效率性比率elementofcost成本要素entity经济个体environmentalaudit环境审计environmentalimpactassessment环境影响评价EOQ经济订购批量equity权益equitymethodofaccounting权益法会计计算equitysharecapital权益股本equivalentunits当量event事项exceptionalitems例外事项expectedvalue期望值expenditure支出expenses费用externalaudit外部审计externalfailurecost外部损失成本ex

5、traordinaryitems非常事项factorygood让售商品factoring应收帐款让售failvalue公允价值feedback反馈FIFO先近先出法finalaccounts年终报表financelease融资租赁financialaccounting财务会计financialaccountscalendaradjustment财务报表的日历时间调整financialmanagement财务管理financialplanning财务计划financialstatement财务报表finishedgoods完成品fixedasset固定资产fixedoverhead固定制造费用f

6、ixedassetturnover固定资产周转率fixedassetsregister固定资产登记薄fixedcost固定成本flexedbudget变动限额预算flexiblebudget弹性预算floattime浮动时间floatingcharge流动抵押flowoffundsstatement资金流量表forecasting预测foundersshares发起人股份fullcapacity满负荷生产能力functioncosting职能成本计算goodwill商誉grossdividendyield总股息产出率grossmargin总边际grossprofit毛利润grossprofit

7、percentage毛利润百分比group企业集团groupaccounts集团报表high-geared高结合杠杆(比例)hirepurchase租购historicalcost历史成本historicalcostaccounting历史成本会计hours小时hurdlerate最低可接受的报酬率idealstandard理想标准idlecapacityration闲置生产能力比率idletime闲置时间impersonalaccounts非记名帐户imprestsystem定额备用制度incomeandexpenditureaccount收益和支出报表incompleterecords不完

8、善记录incrementalcost增量成本incrementalyield增量产出率indirectcost间接成本indirecthours间接小时insolvency无力偿付intangibleasset无形资产integratedaccounts综合报表interdependencyconcept关联性概念interestcover利息保障倍数interlockingaccounts连锁报表internalaudit内部审计internalcheck内部牵制internalcontrolsystem内部控制体系internalfailurecost内部损失成本internalrateo

9、freturn(IRR)内含报酬率inventory存货investment投资investmentcenter投资中心invoiceregister发票登记薄issuedsharecapital已发行股本job定单jobcard工作卡jobcosting工作成本计算jobsheet工作单jointcost联合成本jointproducts联产品jointstockcompany股份公司jointventure合资经营journal日记帐just-in-time(JIT)适时制度jusy-in-timeproduction适时生产just-in-timepurchasing适时购买keyfac

10、tor关键因素labour人工labourtransfernote人工转移单leaningcurve学习曲线ledger分类帐户lengthoforderbook定单平均周期letterofcredit信用证leverage举债经营比率liabilities负债lifecyclecosting寿命周期成本计算LIFO后近先出法limitedliabilitycompany有限责任公司limitingfactor限制因素line-itembudget明细支出预算linerprogramming线性规划liquidassets变现资产liquidation清算liquidityratios易变现比

11、率loan贷款loancapital借入资本longrangepalnning长期计划losttimerecord虚耗时间记录lowgeared低结合杠杆(比例)lowerofcostornetrealizablevalueconcept成本或可变净价孰低概念machinehourrate机器小时率machinetimerecord机器时间记录managedcost管理成本managementaccounting管理会计managementaccountingconcept管理会计概念managementaccountingguides管理会计指导方针managementaudit管理审计ma

12、nagementbuy-out管理性购买产权managementbyexception例外管理原则margin边际marginofsafetyration安全边际比率margincost边际成本margincosting边际成本计算mark-down降低标价mark-up提高标价marketriskpremium市场分险补偿marketshare市场份额marketingcost营销成本matchingconcept配比概念materialityconcept重要性概念materialsrequisition领料单materialsreturnednote退料单materialstransfe

13、rnote材料转移单memorandumofassociation公司设立细则merger兼并mergeraccounting兼并会计minorityinterest少数股权mixedcost混合成本Nnetassets净资产netbookvalue净帐面价值netliquidfunds净可变现资金netmargin净边际netpresentvalue(NPV)净现值netprofit净利润networth资产净值networkanalysis网络分析noise干捞nominalaccount名义帐户nominalsharecapital名义股本nominalholding代理持有股份non-

14、adjustingevents非调整事项non-financialperformancemeasurement非财务业绩计量non-intergratedaccounts非综合报表non-linerprogramming非线性规划non-votingshares无表决权的股份notionalcost名义成本numberofdaysstock存货周转天数numberofweeksstock存货周转周数objectiveclassification客体分类obsolescence陈旧offbalancesheetfinance资产负债表外筹资offerforsale标价出售operatingbud

15、get经营预算operatinglease经营租赁operatingstatement营业报表operationtime操作时间operationalcontrol经营控制operationalgearing经营杠杆operatingplans经营计划opportunitycost机会成本order定单ordinaryshares普通股out-of-datecheque过期支票overcapitalization过分资本化overhead制造费用overheadabsorptionrate制造费用分配率overheadcost制造费用overtrading超过营业资金的经营paidcheque

16、已付支票paid-upsharecapital认定股本parentcompany母公司paretodistribution帕累托分布participatingpreferenceshares参与优先股partnership合伙payableledger应付款项帐户payback回收期paymentsandreceiptsaccount收入和支出报表paymentswithheld保留款额payroll工资单payrollanalysis工资分析percentageprofitonturnover利润对营业额比率periodcost期间成本perpetualinventory永续盘存personalaccount记名帐户PEPT项目评审法pettycashaccount备用金帐户pettycashvoucher备用金凭证physicalinventory实地盘存planning计划planninghorizon计划时限planningperiod计划期间polic