(整理)acca詞匯總結(jié)表.

叮叮小文庫Aaa 美國會計學(xué)會(1) ABC 作業(yè)基礎(chǔ)成本計算(2)absorbed overhead 已吸收制造費(fèi)用(3)absorption costing 吸收成本計算(4)account 帳戶,報表(5)accounting postulate 會計假設(shè)(6)accounting series release 會計公告文件(7)accounting valuation 會計計價 (8)account sale 承銷清單(9)accountability concept 經(jīng)營責(zé)任概念(10)accountancy 會計職業(yè)(11)accountant 會計師(12)accounting 會計(13)agency cost 代理成本(14)accounting bases 會計基礎(chǔ)(15)accounting manual 會計手冊(16)accounting period 會計期間(17)accounting policies 會計方針(18)accounting rate of return 會計報酬率(19)accounting reference date 會計參照日(20)accounting reference period 會計參照期間(21)accrual concept 應(yīng)計概念(22)accrual expenses 應(yīng)計費(fèi)用(23)acid test ration 速動比率(酸性測試比率)(24)acquisition 購置(25)acquisition accounting 收購會計(26)activity based accounting 作業(yè)基礎(chǔ)成本計算(27)adjusting events 調(diào)整事項(28)administrative expenses 行政管理費(fèi)(29)advice note 發(fā)貨通知(30)amortization 攤銷(31)analytical review 分析性檢查(32)annual equivalent cost 年度等量成本法(33)annual report and accounts 年度報告和報表(34)appraisal cost 檢驗成本(35)appropriation account 盈余分配帳戶(36)articles of association 公司章程細(xì)則(37)assets 資產(chǎn)(38)assets cover 資產(chǎn)保障(39)asset value per share 每股資產(chǎn)價值(40)associated company 聯(lián)營公司(41)attainable standard 可達(dá)標(biāo)準(zhǔn)(42)attributable profit 可歸屬利潤(43)audit 審計(44)audit report 審計報告(45)auditing standards 審計準(zhǔn)則(46)authorized share capital 額定股本(47)available hours 可用小時(48)avoidable costs 可避免成本(49)back-to-back loan 易幣貸款(50)backflush accounting 倒退成本計算(51)bad debts 壞帳(52)bad debts ratio 壞帳比率(53)bank charges 銀行手續(xù)費(fèi)(54)bank overdraft 銀行透支(55)bank reconciliation 銀行存款調(diào)節(jié)表(56)bank statement 銀行對帳單(57)bankruptcy 破產(chǎn)(58)basis of apportionment 分?jǐn)偦A(chǔ)(59)batch 批量(60)batch costing 分批成本計算(61)beta factor (市場)風(fēng)險因素(62)bill 帳單(63)bill of exchange 匯票(64)bill of landing 提單(65)bill of materials 用料預(yù)計單(66)bill payable 應(yīng)付票據(jù)(67)bill receivable 應(yīng)收票據(jù)(68)bin card 存貨記錄卡(69)bonus 紅利(70)book-keeping 薄記(71) oston classification 波士頓分類 (72)breakeven chart 保本圖 (73)breakeven point 保本點(diǎn) (74)breaking-down time 復(fù)位時間 (75)budget 預(yù)算 (76)budget center 預(yù)算中心 (77)budget cost allowance 預(yù)算成本折讓 (78)budget manual 預(yù)算手冊 (79)budget period 預(yù)算期間 (80)budgetary control 預(yù)算控制 (81)budgeted capacity 預(yù)算生產(chǎn)能力 (82)burden 制造費(fèi)用 (83)business center 經(jīng)營中心 (84)business entity 營業(yè)個體 (85)business unit 經(jīng)營單位 (86)buy-out management 管理性購買產(chǎn)權(quán) (87)by-product 副產(chǎn)品 (88)called-up share capital 催繳股本 (89)capacity 生產(chǎn)能力 (90)capacity ratios 生產(chǎn)能力比率 (91)capital 資本 (92)capital assets pricing model 資本資產(chǎn)計價模式 (93)capital commitment 承偌資本 (94)capital employed 已運(yùn)用的資本 (95)capital expenditure 資本支出 (96)capital expenditure authorization 資本支出核準(zhǔn) (97)capital expenditure control 資本支出控制 (98)capital expenditure proposal 資本支出申請 (99)capital funding planning 資本基金籌集計劃 (100)capital gain 資本收益 (101)capital investment appraisal 資本投資評估 (102)capital maintenance 資本保全 (103)capital resource planning 資本資源計劃 (104)capital surplus 資本盈余 (105)capital turnover 資本周轉(zhuǎn)率 (106)card 記錄卡 (107)cash 現(xiàn)金 (108)cash account 現(xiàn)金帳戶 (109)cash book 現(xiàn)金帳薄 (110)cash cow 金牛產(chǎn)品 (111)cash flow 現(xiàn)金流量 (112)cash discounted 現(xiàn)金貼現(xiàn) (113)cash flow budget 現(xiàn)金流量預(yù)算 (114)cash flow statement 現(xiàn)金流量表 (115)cash ledger 現(xiàn)金分類帳 (116)cash limit 現(xiàn)金限額 (117)CCA 現(xiàn)時成本會計 (118)center 中心 (119)changeover time 變更時間 (120)chartered entity 特許經(jīng)濟(jì)個體 (121)cheque 支票 (122)cheque register 支票登記薄 (123)coin analysis 零錢分類 (124)classification 分類 (125)clock card 工時卡 (126)code 代碼 (127)commitment accounting 承偌確認(rèn)會計 (128)common cost 共同成本 (129)company limited by guarantee 有限擔(dān)保責(zé)任公司 (130)company limited shares 股份有限公司 (131)competitive position 競爭能力狀況 (132)concept 概念 (133)conglomerate 跨行業(yè)企業(yè) (134)consistency concept 一致性概念 (135)consolidated accounts 合并報表 (136)consolidation accounting 合并會計 (137)consortium 財團(tuán) (138)contingency plan 應(yīng)急計劃 (139)contingent liabilities 或有負(fù)債 (140)continuous operation 連續(xù)生產(chǎn)(141)contra 抵消 (142)contract cost 合同成本 (143)contract costing 合同成本計算 (144)contribution 貢獻(xiàn)毛益 (145)contribution ventre 貢獻(xiàn)中心 (146)contribution chart 貢獻(xiàn)圖 (147)contribution per unit of limiting factor ration 單位限定因素的貢獻(xiàn)毛益比率 (148)contribution to sales ration 貢獻(xiàn)毛益對銷售比率 (149)control 控制 (150)control account 控制帳戶 (151)control limits 控制限度 (152)controllability concept 可控制概念 (153)controllable cost 可控制成本 (154)conversion cost 加工成本 (155)convertible loan stock 可轉(zhuǎn)換為股票的貸款 (156)corporate appraisal 公司評估 (157)corporate planning 公司計劃 (158)corporate social reporting 公司社會報告 (159)corporation 股份公司 (160)cost 成本 (161)cost account 成本帳戶 (162)cost accounting 成本會計 (163)cost accounting manual 成本手冊 (164)cost accounts calendar 成本報表的日歷時間 (165)cost adjustment 成本調(diào)整 (166)cost allocation 成本分配 (167)cost apportionment 成本分?jǐn)?(168)cost attribution 成本歸屬 (169)cost audit 成本審計 (170)cost behaviour 成本性態(tài) (171)cost benefit analysis 成本效益分析 (194)current asset 流動資產(chǎn) (195)current cost accounting 現(xiàn)時成本會計 (196)current liabilities 流動負(fù)債 (197)current purchasing power accounting 現(xiàn)時購買力會計 (198)current ration 流動比率 (199)cut-off 截止 (200)CVP 本量利分析 (201)cycle time 周轉(zhuǎn)時間 (202)debenture 債券 (203)debit note 借項通知 (204)debit capacity 舉債能力 (205)debt ratio 債務(wù)比率 (206)debtor 債務(wù)人 (207)debtor days ratio 應(yīng)收帳款天數(shù)率 (208)debtors 應(yīng)收款 (209)debtors ledger 應(yīng)收帳款分類帳 (210)debtor age analysis 應(yīng)收帳款帳齡分析(211)decision driven costs 決策連動成本 (212)decision tree 決策樹 (213)defects 次品 (214)deferred expenditure 遞延支出 (215)deferred shares 遞延股份 (216)deferred taxation 遞延稅款 (217)delivery note 交貨單 (218)departmental accounts 部門報表 (219)departmental budget 部門預(yù)算 (220)depreciation 折舊 (221)dispatch note 發(fā)運(yùn)單 (222)development cost 開發(fā)成本 (223)differential cost 差別成本 (224)direct hours yield 直接工時產(chǎn)出率 (225)direct labour cost-standard 標(biāo)準(zhǔn)直接人工成本 (226)direct labour efficiency-variance 直接人工效率差異 (227)direct labour ratevariance 直接人工費(fèi)率差異 (228)direct labour total-variance 直接人工總差異 (229)direct material mix-variance 直接材料結(jié)構(gòu)差異 (230)direct price-variance 直接材料價格差異 (231)direct material total-variance 直接材料總差異 (232)direct materials usage-variance 直接材料用量差異 (233)direct materials yield-variance 直接材料產(chǎn)出率差異 (234)direct cost 直接成本 (235)direct debit 直接借項 (236)direct hours yield 直接小時產(chǎn)出率 (237)direct labour cost percentage rate 直接人工成本百分比 (238)direct labour hour rate 直接人工小時率 (239)directs on indirect work 間接工作事項上的工時 (240)discount rate 貼現(xiàn)率 (241)discounted cash flow 現(xiàn)金流量貼現(xiàn) (242)discretionary cost 酌量成本 (243)distribution cost 攤銷成本 (244)diversions 移用 (245)diverted hours 移用小時 (246)diverted hours ratio 移用工時比率 (247)dividend 股利 (248)dividend cover 股利產(chǎn)出率 (249)dividend per share 每股股利 (250)dog 疲軟產(chǎn)品 (251)double entry accounting 復(fù)式會計 (252)double-entry book-keeping 復(fù)式薄記 (253)doubtful debts 可疑債務(wù) (254)down time 停工時間 (255)dynamic programming 動態(tài)規(guī)劃 consistency 一貫性 substance over form實質(zhì)重于形式 materiality 重要性 prudence 謹(jǐn)慎性 current asset 流動資產(chǎn) non-current asset 非流動資產(chǎn) round it up, round it down 四舍五入 contingent liability 或有負(fù)債 creditor 債權(quán)人 rendering of service 提供勞務(wù) royalties 版稅 bonus share 分紅股 redempte share 贖回股份 debenture 債券credit 貸方 depreciation 折舊 residual value 剩余價值 accounting treatment 會計處理 accrual concept 權(quán)責(zé)發(fā)生制概念 net book value 賬面凈值 straight line method 直線法 carrying amount 資產(chǎn)凈值（資產(chǎn)累計折舊