ACCA考试必备财务英语词汇

ACCA考试必备财务英语词汇ACCA考试必备财务英语词汇ACCA考试必备财务英语词汇V:1.0精细整理，仅供参考ACCA考试必备财务英语词汇日期：20xx年X月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accountingvaluation会计计价

(8)accountsale承销清单

(9)accountabilityconcept经营责任概念accountancy会计职业

(11)accountant会计师

(12)accounting会计

(13)agencycost代理成本

(14)accountingbases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)Acquisitionaccounting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年度报告和报表(34)Appraisalcost检验成本

(35)Appropriationaccount盈余分配帐户

(36)Articlesofassociation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)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

(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)Budgetcostallowance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)Capacityratios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)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)cashflowbudget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)commitmentaccounting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合并报表

(136)consolidationaccounting合并会计

(137)consortium财团

(138)contingencyplan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加工成本

(155)convertibleloanstock可转换为股票的贷款(156)corporateappraisal公司评估

(157)corporateplanning公司计划

(158)corporatesocialreporting公司社会报告(159)corporation股份公司

(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)currentpurchasingpoweraccounting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)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)directlaborrate—variance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)directmaterialtotal-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)discountrate贴现率

(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-entrybook-keeping复式薄记

(253)doubtfuldebts可疑债务

(254)downtime停工时间

(255)dynamicprogramming动态规划

(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

(262)environmentalaudit环境审计

(263)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

(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)financialstatement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)founder’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

G(310)gearing举债经营比率(杠杆)(311)goalcongruence目标一致性(312)goingconcernconcept持续经营概念(313)goodsreceivednote商品收讫单(314)goodwill商誉

G(315)grossdividendyield总股息产出率(316)grossmargin总边际

(317)grossprofit毛利润

(318)grossprofitpercentage毛利润百分比(319)group企业集团

(320)groupaccounts集团报表

(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)hours小时

H(317)hurdlerate最低可接受的报酬率I(318)idealstandard理想标准

I(319)idlecapacityration闲置生产能力比率I(320)idletime闲置时间

I(321)impersonalaccounts非记名帐户I(322)imprestsystem定额备用制度I(323)incomeandexpenditureaccount收益和支出报表I(324)incompleterecords不完善记录I(325)incrementalcost增量成本

I(326)incrementalyield增量产出率I(327)indirectcost间接成本

I(328)indirecthours间接小时

I(329)insolvency无力偿付

I(330)intangibleasset无形资产

I(331)integratedaccounts综合报表I(332)interdependencyconcept关联性概念I(333)interestcover利息保障倍数I(334)interlockingaccounts连锁报表I(335)internalaudit内部审计

I(336)internalcheck内部牵制

I(337)internalcontrolsystem内部控制体系I(338)internalfailurecost内部损失成本I(339)internalrateofreturn(IRR)内含报酬率I(340)inventory存货

I(341)investment投资

I(342)investmentcenter投资中心I(343)invoiceregister发票登记薄I(344)issuedsharecapital已发行股本J(345)job定单

J(346)jobcard工作卡

J(347)jobcosting工作成本计算

J(348)jobsheet工作单

J(349)jointcost联合成本

J(350)jointproducts联产品

J(351)jointstockcompany股份公司J(352)jointventure合资经营

J(353)journal日记帐

J(354)just-in-time(JIT)适时制度J(355)jusy-in-timeproduction适时生产J(356)just-in-timepurchasing适时购买K(357)keyfactor关键因素

L(358)labour人工

L(359)labourtransfernote人工转移单L(360)leaningcurve学习曲线

L(361)ledger分类帐户

L(362)lengthoforderbook定单平均周期L(363)letterofcredit信用证

L(364)leverage举债经营比率

L(365)liabilities负

L(366)lifecyclecosting寿命周期成本计算L(367)LIFO后近先出法

L(368)limitedliabilitycompany有限责任公司L(369)limitingfactor限制因素

L(370)line-itembudget明细支出预算L(371)linerprogramming线性规划L(372)liquidassets变现资

L(373)liquidation清算

L(374)liquidityratios易变现比率L(375)loan贷款

L(376)loancapital借入资本

L(377)longrangepalnning长期计划L(378)losttimerecord虚耗时间记录L(379)lowgeared低结合杠杆(比例)L(380)lowerofcostornetrealizablevalueconcept成本或可变净价孰低概念M(381)machinehourrate机器小时率M(382)machinetimerecord机器时间记录M(383)managedcost管理成本

M(384)managementaccounting管理会计M(385)managementaccountingconcept管理会计概念M(386)managementaccountingguides管理会计指导方针M(387)managementaudit管理审计

M(388)managementbuy-out管理性购买产权M(389)managementbyexception例外管理原则M(390)margin边际

M(391)marginofsafetyration安全边际比率M(392)margincost边际成本

M(393)margincosting边际成本计算M(394)mark-down降低标价

M(395)mark-up提高标价

M(396)marketriskpremium市场分险补偿M(397)marketshare市场份额

M(398)marketingcost营销成本

M(399)matchingconcept配比概念

M(400)materialityconcept重要性概念M(401)materialsrequisition领料单M(402)materialsreturnednote退料单M(403)materialstransfernote材料转移单M(404)memorandumofassociation公司设立细则M(405)merger兼并

M(406)mergeraccounting兼并会计M(407)minorityinterest少数股权M(408)mixedcost混合成本

N(409)netassets净资产

N(410)netbookvalue净帐面价值

N(411)netliquidfunds净可变现资金N(412)netmargin净边际

N(413)netpresentvalue(NPV)净现值N(414)netprofit净利润

N(415)netrealizablevalue可变现净值N(416)networth资产净值

N(417)networkanalysis网络分析

N(418)noise干捞

N(419)nominalaccount名义帐户

N(420)nominalsharecapital名义股本N(421)nominalholding代理持有股份N(422)non-adjustingevents非调整事项N(423)non-financialperformancemeasurement非财务业绩计量N(424)non-intergratedaccounts非综合报表N(425)non-linerprogramming非线性规划N(426)non-votingshares无表决权的股份N(427)notionalcost名义成本

N(428)numberofdaysstock存货周转天数N(429)numberofweeksstock存货周转周数O(430)objectiveclassification客体分类O(431)obsolescence陈旧

O(432)offbalancesheetfinance资产负债表外筹资O(433)offerforsale标价出售

O(434)operatingbudget经营预算

O(435)operatinglease经营租赁

O(436)operatingstatement营业报表O(437)operationtime操作时间

O(438)operationalcontrol经营控制O(439)operationalgearing经营杠杆O(440)operatingplans经营计划

O(441)opportunitycost机会成本

O(442)order定单

O(443)ordinaryshares普通股

O(444)out-of-datecheque过期支票O(445)overcapitalization过分资本化O(446)overhead制造费用

O(447)overheadabsorptionrate制造费用分配率O(448)overheadcost制造费用

O(449)overtrading超过营业资金的经营P(450)paidcheque已付支票

P(451)paid-upsharecapital认定股本P(452)parentcompany母公司

P(453)paretodistribution帕累托分布P(454)participatingpreferenceshares参与优先股P(455)partnership合伙

P(456)payableledger应付款项帐户P(457)payback回收期

P(458)paymentsandreceiptsaccount收入和支出报表P(459)paymentswithheld保留款额P(460)payroll工资单

P(461)payrollanalysis工资分析

P(462)percentageprofitonturnover利润对营业额比率P(463)periodcost期间成本

P(464)perpetualinventory永续盘存P(465)personalaccount记名帐户

P(466)PEPT项目评审法

P(467)pettycashaccount备用金帐户P(468)pettycashvoucher备用金凭证P(469)physicalinventory实地盘存P(470)planning计划

P(471)planninghorizon计划时限

P(472)planningperiod计划期间

P(473)policycost政策成本

P(474)positionaudit状况审计

P(475)postbalancesheetevents资产负债表编后事项P(476)practicalcapacity实际生产能力P(477)pre-acquisitionlosses购置前损失P(478)pre-acquisitionprofits购置前利润P(479)preferenceshares优先股

P(480)preferencecreditors优先债权人P(481)preferredcreditors优先债权人P(482)prepayments预付款项

P(483)presentvalue现值

P(484)preventioncost预防成本

P(485)priceratio市盈率

P(486)primecost主要成本

P(487)primeentry-booksof原始分录登记薄P(488)principalbudgetfactor主要预算因素P(489)priorchargecapital优先股P(490)prioryearadjustments以前年度调整P(491)prioritybasebudgeting优先顺序体制的预算P(492)privatecompany私人公司

P(493)pro-formainvoice预开发票P(494)problemchild问号产品

P(495)processcosting分步成本计算P(496)processtime加工时间

P(497)productcost产品成本

P(498)Productlifecycle产品寿命周期P(499)productioncost生产成本

P(500)productioncostofsales售货成本P(501)productionvolumeratio生产业务量比率P(502)profitcenter利润中心

P(503)profitperemployee每员工利润P(504)profitretainedfortheyear年度利润留存P(505)profittoturnoverratio利润对营业额比率P(506)profit-volumegraph利量图P(507)profitabilityindex盈利指数P(508)programming规划

P(509)projectevaluationandreviewtechnique项目评审法P(510)projection预计

P(511)promissorynote本票

P(512)prospectus募债说明书

P(513)provisionsforliabilitiesandcharges偿债和费用准备P(514)prudentconcept稳健性概念P(515)publiccompany公开公司

P(516)purchaseorder订购单

P(517)purchaserequisition请购单P(518)purchaseledger采购帐户

Q(519)qualityrelatedcosts质量有关成本Q(520)queuingtime排队时间

R(521)rate率

R(522)ratio比率

R(523)rationpyramid比率金字塔

R(524)rawmaterial原材料

R(525)receiptsandpaymentsaccount收入和支付报表R(526)receivableledger应收款项帐户R(527)redeemableshares可赎回股份R(528)redemption赎回

R(529)registeredsharecapital注册资本R(530)rejects废品

R(531)relevancyconcept相关性概念R(532)relevantcosts相关成本

R(533)relevantrange相关范围

R(534)reliabilityconcept可靠性概念R(535)replacementprice重置价格R(536)report报表

R(537)reporting报告

R(538)researchcost,applied应用性研究成本R(539)researchcost,pureorbasic理论或基础研究成本R(540)reserves留存收益

R(541)residualincome剩余收益

R(542)responsibilitycenter责任中心R(543)retentionmoney保留款额

R(544)returnoncapitalemployed运用资本报酬率R(545)returns退回

R(546)revenue收入

R(547)revenuecenter收入中心

R(548)revenueexpenditure收益支出R(549)revenueinvestment收入性投资R(550)rightissue认股权发行

R(551)rollingbudget滚动预算

R(552)rollingforecast滚动预测

S(553)salesledger销售分类帐

S(554)salesorder销售定单

S(555)salesperemployee每员工销售额S(556)scrap废料

S(557)scripissue红股发行

S(558)securedcreditors有担保的债权人S(559)segmentalreporting分部报告S(560)sellingcost销售成本

S(561)semi-fixedcost半固定成本S(562)semi-variablecost半变动成本S(563)sensitivityanalysis敏感性分析S(564)servicecostcenter服务成本中心S(565)servicecosting服务成本计算S(566)set-uptime安装时间

S(567)shadowprices影子价格

S(568)share股票

S(569)sharecapital股份资本

S(570)shareoptionscheme购股权证方案S(571)sharepremium股票溢价

S(572)sightdraft即期汇票

S(573)single-entrybook-keeping单式薄记S(574)sinkingfund偿债基金

S(575)slacktime松驰时间

S(576)socialresponsibilitycost社会责任成本S(577)soletrader独资经营者

S(578)sourceandapplicationoffundsstatement资金来源和运用表S(579)specialordercosting特殊定单成本计算S(580)staffcosts职工成本

S(581)standard标准

S(582)standardaccountingpractice标准会计实务S(583)standardcost标准成本

S(584)standardcosting标准成本计算S(585)standarddirectlabourcost标准直接人工S(586)standardhour标准小时

S(587)standardminute标准分钟

S(588)standardperformace-labour标准人工业绩S(589)standardtime标准时间

S(590)standardorder经常性定单

S(591)statementofaccount营业帐单S(592)statementofaffairs财务状况表S(593)statutorybody法定实体

S(594)stock存货

S(595)stockcontrol存货控制

S(596)stockturnover存货周转率

S(597)stocktaking盘点存货

S(598)storesrequisition领料申请单S(599)strategicbusinessunit战略性经营单位S(600)strategicmanagementaccounting战略管理会计S(601)strategicplanning战略计划S(602)strategy战略

S(603)subjectiveclassification主体分类S(604)subscribedsharecapital已认购的股本S(605)subsidiaryundertaking子公司S(606)sunkcost沉没成本

S(607)supplyestimate预算估计

S(608)supplyexpenditure预算支出S(609)suspenseaccount暂记帐户

S(610)SWOTanalysis长处和短处,机会和威胁分析S(611)system制度,体系

T(612)tacticalplanning策略计划T(613)tactics策略

T(614)take-over接收

T(615)tangibleasset有形资产

T(616)tangiblefixedassetstatement有形固定资产表T(617)targetcost目标成本

T(618)terotechnology设备综合工程学T(619)throughputaccounting生产量会计T(620)time时间

T(621)timesheet时间记录表

T(622)totalassets总资产

T(623)totalqualitymanagement全面质量管理T(624)totalstocks存货总计

T(625)tradecreditors购货客户(应付帐款)T(626)tradedebtors销货客户(应收帐款)T(627)tradingprofitandlossaccount营业损益表T(628)transferprice转让价格

T(629)transittime中转时间

T(630)treasurership财务长制度

T(631)trailbalance试算平衡表

T(632)turnover营业额

U(633)uncalledsharecapital未催缴股本U(634)undercapitalization不足资本化U(635)underorover-absorbedoverhead少吸收或多吸收的制造费用U(636)uniformaccounting统一会计U(637)uniformcosting统一成本计算U(638)unissuedsharecapital未发行股本V(639)value价值

V(640)valueadded增值

V(641)valueanalysis价值分析

V(642)valueformoneyaudit经济效益审计V(643)variablecost变动成本

V(644)variablecostofsales销售的变