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1、ACCAACCA 考试必备财务英语词汇考试必备财务英语词汇(1)ABC(1)ABC 作业基础成本计算作业基础成本计算(2)absorbed overhead(2)absorbed overhead 已吸收制造费用已吸收制造费用(3)absorption costing(3)absorption costing 吸收成本计算吸收成本计算(4)account(4)account 帐户帐户,报表报表(5)accounting postulate(5)accounting postulate 会计假设会计假设(6)accounting series release(6)accounting serie
2、s release 会计公告文件会计公告文件(7)accounting valuation(7)accounting valuation 会计计价会计计价(8)account sale(8)account sale 承销清单承销清单(9)accountability concept(9)accountability concept 经营责任概念经营责任概念(10)accountancy(10)accountancy 会计职业会计职业(11)accountant(11)accountant 会计师会计师(12)accounting(12)accounting 会计会计(13)agency cos
3、t(13)agency cost 代理成本代理成本(14)accounting bases(14)accounting bases 会计基础会计基础(15)accounting manual(15)accounting manual 会计手册会计手册(16)Accounting period(16)Accounting period 会计期间会计期间(17)Accounting policies(17)Accounting policies 会计方针会计方针(18)Accounting rate of return(18)Accounting rate of return 会计报酬率会计报酬率
4、(19)Accounting reference date(19)Accounting reference date 会计参照日会计参照日(20)accounting reference period(20)accounting reference period 会计参照期间会计参照期间(21)Accrual concept(21)Accrual concept 应计概念应计概念(22)Accrual expenses(22)Accrual expenses 应计费用应计费用(23)Acid test ration(23)Acid test ration 速动比率速动比率(酸性测试比率酸性测试
5、比率)(24)Acquisition(24)Acquisition 购置购置(25)Acquisition accounting(25)Acquisition accounting 收购会计收购会计(26)Activity based accounting(26)Activity based accounting 作业基础成本计算作业基础成本计算(27)Adjusting events(27)Adjusting events 调整事项调整事项(28)Administrative expenses(28)Administrative expenses 行政管理费行政管理费(29)Advice n
6、ote(29)Advice note 发货通知发货通知(30)Amortization(30)Amortization 摊销摊销(31)Analytical review(31)Analytical review 分析性检查分析性检查(32)Annual equivalent cost(32)Annual equivalent cost 年度等量成本法年度等量成本法(33)Annual report and accounts(33)Annual report and accounts 年度报告和报表年度报告和报表(34)Appraisal cost(34)Appraisal cost 检验成本
7、检验成本(35)Appropriation account(35)Appropriation account 盈余分配帐户盈余分配帐户(36)Articles of association(36)Articles of association 公司章程细则公司章程细则(37)Assets(37)Assets 资产资产(38)Assets cover(38)Assets cover 资产保障资产保障(39)Asset value per share(39)Asset value per share 每股资产价值每股资产价值(40)Associated company(40)Associated
8、company 联营公司联营公司(41)Attainable standard(41)Attainable standard 可达标准可达标准(42)Attributable profit(42)Attributable profit 可归属利润可归属利润(43)Audit(43)Audit 审计审计(44)Audit report(44)Audit report 审计报告审计报告(45)Auditing standards(45)Auditing standards 审计准则审计准则(46)Authorized share capital(46)Authorized share capita
9、l 额定股本额定股本(47)Available hours(47)Available hours 可用小时可用小时(48)Avoidable costs(48)Avoidable costs 可避免成本可避免成本(49)Back-to-back loan(49)Back-to-back loan 易币贷款易币贷款(50)Back flush accounting(50)Back flush accounting 倒退成本计算倒退成本计算(51)Bad debts(51)Bad debts 坏帐坏帐(52)Bad debts ratio(52)Bad debts ratio 坏帐比率坏帐比率(5
10、3)bank charges(53)bank charges 银行手续费银行手续费(54)Bank overdraft(54)Bank overdraft 银行透支银行透支(55)Bank reconciliation(55)Bank reconciliation 银行存款调节表银行存款调节表(56)Bank statement(56)Bank statement 银行对帐单银行对帐单(57)Bankruptcy(57)Bankruptcy 破产破产(58)Basis of apportionment(58)Basis of apportionment 分摊基础分摊基础(59)Batch(59
11、)Batch 批量批量(60)Batch costing(60)Batch costing 分批成本计算分批成本计算(61)Beta factor(61)Beta factor(市场市场)风险因素风险因素(62)Bill(62)Bill 帐单帐单(63)Bill of exchange(63)Bill of exchange 汇票汇票(64)Bill of landing(64)Bill of landing 提单提单(65)Bill of materials(65)Bill of materials 用料预计单用料预计单(66)Bill payable(66)Bill payable 应付票
12、据应付票据(67)Bill receivable(67)Bill receivable 应收票据应收票据(68)Bin card(68)Bin card 存货记录卡存货记录卡(69)Bonus(69)Bonus 红利红利(70)book-keeping(70)book-keeping 薄记薄记(71)Boston classification(71)Boston classification 波士顿分类波士顿分类(72)Breakeven chart(72)Breakeven chart 保本图保本图(73)Breakeven point(73)Breakeven point 保本点保本点(7
13、4)breaking-down time(74)breaking-down time 复位时间复位时间(75)Budget(75)Budget 预算预算(76)Budget center(76)Budget center 预算中心预算中心(77)Budget cost allowance(77)Budget cost allowance 预算成本折让预算成本折让(78)Budget manual(78)Budget manual 预算手册预算手册(79)Budget period(79)Budget period 预算期间预算期间(80)Budgetary control(80)Budgeta
14、ry control 预算控制预算控制(81)Budgeted capacity(81)Budgeted capacity 预算生产能力预算生产能力(82)Burden(82)Burden 制造费用制造费用(83)Business center(83)Business center 经营中心经营中心(84)Business entity(84)Business entity 营业个体营业个体(85)Business unit(85)Business unit 经营单位经营单位(86)Buy-out management(86)Buy-out management 管理性购买产权管理性购买产权(
15、87)By-product(87)By-product 副产品副产品(88)called-up share capital(88)called-up share capital 催缴股本催缴股本(89)Capacity(89)Capacity 生产能力生产能力(90)Capacity ratios(90)Capacity ratios 生产能力比率生产能力比率(91)Capital(91)Capital 资本资本(92)Capital assets pricing model(92)Capital assets pricing model 资本资产计价模式资本资产计价模式(93)Capital
16、 commitment(93)Capital commitment 承偌资本承偌资本(94)Capital employed(94)Capital employed 已运用的资本已运用的资本(95)Capital expenditure(95)Capital expenditure 资本支出资本支出(96)Capital expenditure authorization(96)Capital expenditure authorization 资本支出核准资本支出核准(97)Capital expenditure control(97)Capital expenditure control
17、资本支出控制资本支出控制(98)Capital expenditure proposal(98)Capital expenditure proposal 资本支出申请资本支出申请(99)Capital funding planning(99)Capital funding planning 资本基金筹集计划资本基金筹集计划(100)capital gain(100)capital gain 资本收益资本收益(101)capital investment appraisal(101)capital investment appraisal 资本投资评估资本投资评估(102)capital mai
18、ntenance(102)capital maintenance 资本保全资本保全(103)capital resource planning(103)capital resource planning 资本资源计划资本资源计划(104)capital surplus(104)capital surplus 资本盈余资本盈余(105)capital turnover(105)capital turnover 资本周转率资本周转率(106)card(106)card 记录卡记录卡(107)cash(107)cash 现金现金(108)cash account(108)cash account 现
19、金帐户现金帐户(109)cash book(109)cash book 现金帐薄现金帐薄(110)cash cow(110)cash cow 金牛产品金牛产品(111)cash flow(111)cash flow 现金流量现金流量(112)cash discounted(112)cash discounted 现金贴现现金贴现(113)cash flow budget(113)cash flow budget 现金流量预算现金流量预算(114)cash flow statement(114)cash flow statement 现金流量表现金流量表(115)cash ledger(115)
20、cash ledger 现金分类帐现金分类帐(116)cash limit(116)cash limit 现金限额现金限额(117)CCA(117)CCA 现时成本会计现时成本会计(118)center(118)center 中心中心(119)changeover time(119)changeover time 变更时间变更时间(120)chartered entity(120)chartered entity 特许经济个体特许经济个体(121)cherub(121)cherub 支票支票(122)cherub register(122)cherub register 支票登记薄支票登记薄(
21、123)coin analysis(123)coin analysis 零钱分类零钱分类(124)classification(124)classification 分类分类(125)clock card(125)clock card 工时卡工时卡(126)code(126)code 代码代码(127)commitment accounting(127)commitment accounting 承偌确认会计承偌确认会计(128)common cost(128)common cost 共同成本共同成本(129)company limited by guarantee(129)company l
22、imited by guarantee 有限担保责任公司有限担保责任公司(130)company limited shares(130)company limited shares 股份有限公司股份有限公司(131)competitive position(131)competitive position 竞争能力状况竞争能力状况(132)concept(132)concept 概念概念(133)conglomerate(133)conglomerate 跨行业企业跨行业企业(134)consistency concept(134)consistency concept 一致性概念一致性概念(
23、135)consolidated accounts(135)consolidated accounts 合并报表合并报表(136)consolidation accounting(136)consolidation accounting 合并会计合并会计(137)consortium(137)consortium 财团财团(138)contingency plan(138)contingency plan 应急计划应急计划(139)contingent liabilities(139)contingent liabilities 或有负债或有负债(140)continuous operatio
24、n(140)continuous operation 连续生产连续生产(141)contra(141)contra 抵消抵消(142)contract cost(142)contract cost 合同成本合同成本(143)contract costing(143)contract costing 合同成本计算合同成本计算(144)contribution(144)contribution 贡献毛益贡献毛益(145)contribution venture(145)contribution venture 贡献中心贡献中心(146)contribution chart(146)contribu
25、tion chart 贡献图贡献图(147)contribution per unit of limiting factor ration(147)contribution per unit of limiting factor ration单位限定因素的贡献毛单位限定因素的贡献毛益比率益比率(148)contribution to sales ration(148)contribution to sales ration 贡献毛益对销售比率贡献毛益对销售比率(149)control(149)control 控制控制(150)control account(150)control accoun
26、t 控制帐户控制帐户(151)control limits(151)control limits 控制限度控制限度(152)controllability concept(152)controllability concept 可控制概念可控制概念(153)controllable cost(153)controllable cost 可控制成本可控制成本(154)conversion cost(154)conversion cost 加工成本加工成本(155)convertible loan stock(155)convertible loan stock 可转换为股票的贷款可转换为股票的贷
27、款(156)corporate appraisal(156)corporate appraisal 公司评估公司评估(157)corporate planning(157)corporate planning 公司计划公司计划(158)corporate social reporting(158)corporate social reporting 公司社会报告公司社会报告(159)corporation(159)corporation 股份公司股份公司(160)cost(160)cost 成本成本(161)cost account(161)cost account 成本帐户成本帐户(162)
28、cost accounting(162)cost accounting 成本会计成本会计(163)cost accounting manual(163)cost accounting manual 成本手册成本手册(164)cost accounts calendar(164)cost accounts calendar 成本报表的日历时间成本报表的日历时间(165)cost adjustment(165)cost adjustment 成本调整成本调整(166)cost allocation(166)cost allocation 成本分配成本分配(167)cost apportionmen
29、t(167)cost apportionment 成本分摊成本分摊(168)cost attribution(168)cost attribution 成本归属成本归属(169)cost audit(169)cost audit 成本审计成本审计(170)cost behaviour(170)cost behaviour 成本性态成本性态(171)cost benefit analysis(171)cost benefit analysis 成本效益分析成本效益分析(172)cost center(172)cost center 成本中心成本中心(173)cost driver(173)cos
30、t driver 成本动因成本动因(174)cost of capital(174)cost of capital 资本成本资本成本(175)cost of conformance(175)cost of conformance 相符成本相符成本(176)cost of goods sold(176)cost of goods sold 销货成本销货成本(177)cost of non-conformance(177)cost of non-conformance 非相符成本非相符成本(178)cost of sales(178)cost of sales 销售成本销售成本(179)cost
31、reduction(179)cost reduction 成本降低成本降低(180)cost structure(180)cost structure 成本结构成本结构(181)cost unit(181)cost unit 成本单位成本单位(182)cost-volume-profit analysis(CVP)(182)cost-volume-profit analysis(CVP)本量利分析本量利分析(183)costing(183)costing 成本计算成本计算(184)CPP(184)CPP 现时购买力会计现时购买力会计(185)credit note(185)credit not
32、e 贷项通知贷项通知(186)credit report(186)credit report 信贷报告书信贷报告书(187)creditor(187)creditor 债权人债权人(188)creditor days ratio(188)creditor days ratio 应付帐款天数率应付帐款天数率(189)creditors ledger(189)creditors ledger 应付帐款分类帐应付帐款分类帐(190)critical event(190)critical event 关键事项关键事项(191)critical path(191)critical path 关键路线关键
33、路线(192)cumulative preference shares(192)cumulative preference shares 累积优先股累积优先股(193)current account(193)current account 往来帐户往来帐户(194)current asset(194)current asset 流动资产流动资产(195)current cost accounting(195)current cost accounting 现时成本会计现时成本会计(196)current liabilities(196)current liabilities 流动负债流动负债(
34、197)current purchasing power accounting(197)current purchasing power accounting 现时购买力会计现时购买力会计(198)current ration(198)current ration 流动比率流动比率(199)cut-off(199)cut-off 截止截止(200)CVP(200)CVP 本量利分析本量利分析(201)cycle time(201)cycle time 周转时间周转时间(202)debenture(202)debenture 债券债券(203)debit note(203)debit note
35、借项通知借项通知(204)debit capacity(204)debit capacity 举债能力举债能力(205)debt ratio(205)debt ratio 债务比率债务比率(206)debtor(206)debtor 债务人债务人(207)debtor days ratio(207)debtor days ratio 应收帐款天数率应收帐款天数率(208)debtors(208)debtors 应收款应收款(209)debtors ledger(209)debtors ledger 应收帐款分类帐应收帐款分类帐(210)debtorage analysis(210)debtor
36、age analysis 应收帐款帐龄分析应收帐款帐龄分析(211)decision driven costs(211)decision driven costs 决策连动成本决策连动成本(212)decision tree(212)decision tree 决策树决策树(213)defects(213)defects 次品次品(214)deferred expenditure(214)deferred expenditure 递延支出递延支出(215)deferred shares(215)deferred shares 递延股份递延股份(216)deferred taxation(216
37、)deferred taxation 递延税款递延税款(217)delivery note(217)delivery note 交货单交货单(218)departmental accounts(218)departmental accounts 部门报表部门报表(219)departmental budget(219)departmental budget 部门预算部门预算(220)depreciation(220)depreciation 折旧折旧(221)dispatch note(221)dispatch note 发运单发运单(222)development cost(222)deve
38、lopment cost 开发成本开发成本(223)differential cost(223)differential cost 差别成本差别成本(224)direct hours yield(224)direct hours yield 直接工时产出率直接工时产出率(225)direct labor cost-standard(225)direct labor cost-standard 标准直接人工成本标准直接人工成本(226)direct labor efficiency-variance(226)direct labor efficiency-variance 直接人工效率差异直接人
39、工效率差异(227)direct labor rate(227)direct labor ratevariancevariance 直接人工费率差异直接人工费率差异(228)direct labor total-variance(228)direct labor total-variance 直接人工总差异直接人工总差异(229)direct material mix-variance(229)direct material mix-variance 直接材料结构差异直接材料结构差异(230)direct price-variance(230)direct price-variance 直接材
40、料价格差异直接材料价格差异(231)direct material total-variance(231)direct material total-variance 直接材料总差异直接材料总差异(232)direct materials usage-variance(232)direct materials usage-variance 直接材料用量差异直接材料用量差异(233)direct materials yield-variance(233)direct materials yield-variance 直接材料产出率差异直接材料产出率差异(234)direct cost(234)d
41、irect cost 直接成本直接成本(235)direct debit(235)direct debit 直接借项直接借项(236)direct hours yield(236)direct hours yield 直接小时产出率直接小时产出率(237)direct labor cost percentage rate(237)direct labor cost percentage rate 直接人工成本百分比直接人工成本百分比(238)direct labor hour rate(238)direct labor hour rate 直接人工小时率直接人工小时率(239)directs
42、on indirect work(239)directs on indirect work 间接工作事项上的工时间接工作事项上的工时(240)discount rate(240)discount rate 贴现率贴现率(241)discounted cash flow(241)discounted cash flow 现金流量贴现现金流量贴现(242)discretionary cost(242)discretionary cost 酌量成本酌量成本(243)distribution cost(243)distribution cost 摊销成本摊销成本(244)diversions(244)
43、diversions 移用移用(245)diverted hours(245)diverted hours 移用小时移用小时(246)diverted hours ratio(246)diverted hours ratio 移用工时比率移用工时比率(247)dividend(247)dividend 股利股利(248)dividend cover(248)dividend cover 股利产出率股利产出率(249)dividend per share(249)dividend per share 每股股利每股股利(250)dog(250)dog 疲软产品疲软产品(251)double ent
44、ry accounting(251)double entry accounting 复式会计复式会计(252)double-entry book-keeping(252)double-entry book-keeping 复式薄记复式薄记(253)doubtful debts(253)doubtful debts 可疑债务可疑债务(254)down time(254)down time 停工时间停工时间(255)dynamic programming(255)dynamic programming 动态规划动态规划(256)earning per share(256)earning per s
45、hare 每股盈利每股盈利(257)earning ratio(257)earning ratio 市盈率市盈率(258)economic order quantity(EOQ)(258)economic order quantity(EOQ)经济订购批量经济订购批量(259)efficient market hypothesis(259)efficient market hypothesis 有效市场假设有效市场假设(260)efficiency ration(260)efficiency ration 效率性比率效率性比率(261)element of cost(261)element o
46、f cost 成本要素成本要素(262)entity(262)entity 经济个体经济个体(262)environmental audit(262)environmental audit 环境审计环境审计(263)environmental impact assessment(263)environmental impact assessment 环境影响评价环境影响评价(264)EOQ(264)EOQ 经济订购批量经济订购批量(265)equity(265)equity 权益权益(266)equity method of accounting(266)equity method of ac
47、counting 权益法会计计算权益法会计计算(267)equity share capital(267)equity share capital 权益股本权益股本(268)equivalent units(268)equivalent units 当量当量(269)event(269)event 事项事项(270)exceptional items(270)exceptional items 例外事项例外事项(271)expected value(271)expected value 期望值期望值(272)expenditure(272)expenditure 支出支出(273)expens
48、es(273)expenses 费用费用(274)external audit(274)external audit 外部审计外部审计(275)external failure cost(275)external failure cost 外部损失成本外部损失成本(276)extraordinary items(276)extraordinary items 非常事项非常事项(277)factory good(277)factory good 让售商品让售商品(278)factoring(278)factoring 应收帐款让售应收帐款让售(279)fail value(279)fail va
49、lue 公允价值公允价值(280)feedback(280)feedback 反馈反馈(281)FIFO(281)FIFO 先近先出法先近先出法(282)final accounts(282)final accounts 年终报表年终报表(283)finance lease(283)finance lease 融资租赁融资租赁(284)financial accounting(284)financial accounting 财务会计财务会计(285)financial accounts calendar adjustment(285)financial accounts calendar a
50、djustment 财务报表的日历时间调整财务报表的日历时间调整(286)financial management(286)financial management 财务管理财务管理(287)financial planning(287)financial planning 财务计划财务计划(288)financial statement(288)financial statement 财务报表财务报表(289)finished goods(289)finished goods 完成品完成品(290)fixed asset(290)fixed asset 固定资产固定资产(291)fixed