ACCA必背核心單詞

1、(1)ABC 作業(yè)基礎成本計算(2)absorbed overhead 已吸收制造費用(3)absorption costing 吸收成本計算(4)account 帳戶,報表(5)accounting postulate 會計假設(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 經營責任概念(10)accountancy 會計職業(yè)(11)accountant 會計師(12)accounting 會計(13)agency cost

2、 代理成本(14)accounting bases 會計基礎(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 應計概念(22) Accrual expenses 應計費用(23) Acid test ration 速動比率

3、(酸性測試比率)(24) Acquisition 購置(25) Acquisition accounting 收購會計(26) Activity based accounting 作業(yè)基礎成本計算(27) Adjusting events 調整事項(28) Administrative expenses 行政管理費(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

4、表(34) Appraisal cost 檢驗成本(35) Appropriation account 盈余分配帳戶(36) Articles of association 公司章程細則(37) Assets 資產(38) Assets cover 資產保障(39) Asset value per share 每股資產價值(40) Associated company 聯(lián)營公司(41) Attainable standard 可達標準(42) Attributable profit 可歸屬利潤(43) Audit 審計(44) Audit report 審計報告(45) Auditing st

5、andards 審計準則(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) Back flush 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(54) Bank overdraft 銀行透支(55) Bank reconciliation 銀行存款調節(jié)表(56) Bank statement 銀行

6、對帳單(57) Bankruptcy 破產(58) Basis of apportionment 分攤基礎(59) Batch 批量(60) Batch costing 分批成本計算(61) Beta factor(市場)風險因素(62) Bill 帳單(63) Bill of exchange 匯票(64) Bill of landing 提單(65) Bill of materials 用料預計單(66) Bill payable 應付票據(67) Bill receivable 應收票據(68) Bin card 存貨記錄卡(69) Bonus 紅利(70) book-keeping 薄

7、記(71)Boston classification 波士頓分類(72) Breakeven chart 保本圖(73) Breakeven point 保本點(74) breaking-down time 復位時間(75) Budget 預算(76) Budget center 預算中心(77) Budget cost allowance 預算成本折讓(78) Budget manual 預算手冊(79) Budget period 預算期間(80) Budgetary control 預算控制(81) Budgeted capacity 預算生產能力(82) Burden 制造費用(83)

8、 Business center 經營中心(84) Business entity 營業(yè)個體(85) Business unit 經營單位(86) Buy-out management 管理性購買產權(87) By-product 副產品(88) called-up share capital 催繳股本(89) Capacity 生產能力(90) Capacity ratios 生產能力比率(91) Capital 資本(92) Capital assets pricing model 資本資產計價模式(93) Capital commitment 承偌資本(94) Capital emplo

9、yed 已運用的資本(95) Capital expenditure 資本支出(96) Capital expenditure authorization 資本支出核準(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)

10、 capital resource planning 資本資源計劃(104) capital surplus 資本盈余(105) capital turnover 資本周轉率(106) card 記錄卡(107) cash 現金(108) cash account 現金帳戶(109) cash book 現金帳薄(110) cash cow 金牛產品(111) cash flow 現金流量(112) cash discounted 現金貼現(113) cash flow budget 現金流量預算(114) cash flow statement 現金流量表(115) cash ledger

11、現金分類帳(116) cash limit 現金限額(117)CCA 現時成本會計(118) center 中心(119) changeover time 變更時間(120) chartered entity 特許經濟個體(121) cherub 支票(122) cherub 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 承偌確認會計(128) common cost 共同成本(129) compa

12、ny limited by guarantee 有限擔保責任公司(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(138) contingency plan 應急計劃(139) contingent

13、 liabilities 或有負債(140) continuous operation 連續(xù)生產(141) contra 抵消(142) contract cost 合同成本(143) contract costing 合同成本計算(144) contribution 貢獻毛益(145) contribution venture 貢獻中心(146) contribution chart 貢獻圖(147) contribution per unit of limiting factor ration 單位限定因素的貢獻毛益比率(148) contribution to sales ration

14、貢獻毛益對銷售比率(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

15、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 成本調整(166)cost allocation 成本分配(167)cost apportionment 成本分攤(168)cost attribution 成本歸屬(169)cost audit 成本審計(170)cost behaviour 成本性態(tài)(

16、171)cost benefit analysis 成本效益分析(172)cost center 成本中心(173)cost driver 成本動因(174)cost of capital 資本成本(175)cost of conformance 相符成本(176)cost of goods sold 銷貨成本(177)cost of non-conformance 非相符成本(178) cost of sales 銷售成本(179) cost reduction 成本降低(180) cost structure 成本結構(181) cost unit 成本單位(182) cost-volum

17、e-profit analysis(CVP) 本量利分析(183) costing 成本計算(184)CPP 現時購買力會計(185) credit note 貸項通知(186) credit report 信貸報告書(187) creditor 債權人(188) creditor days ratio 應付帳款天數率(189) creditors ledger 應付帳款分類帳(190) critical event 關鍵事項(191) critical path 關鍵路線(192) cumulative preference shares 累積優(yōu)先股(193) current account

18、 往來帳戶(194) current asset 流動資產(195) current cost accounting 現時成本會計(196) current liabilities 流動負債(197) current purchasing power accounting 現時購買力會計(198) current ration 流動比率(199) cut-off 截止(200)CVP 本量利分析(201) cycle time 周轉時間(202) debenture 債券(203) debit note 借項通知(204) debit capacity 舉債能力(205) debt ratio

19、 債務比率(206) debtor 債務人(207) debtor days ratio 應收帳款天數率(208) debtors 應收款(209) debtors ledger 應收帳款分類帳(210) debtor age analysis 應收帳款帳齡分析(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) deliv

20、ery note 交貨單(218) departmental accounts 部門報表(219) departmental budget 部門預算(220) depreciation 折舊(221) dispatch note 發(fā)運單(222) development cost 開發(fā)成本(223) differential cost 差別成本(224) direct hours yield 直接工時產出率(225) direct labor cost-standard 標準直接人工成本(226) direct labor efficiency-variance 直接人工效率差異(227) d

21、irect labor ratevariance 直接人工費率差異(228) direct labor total-variance 直接人工總差異(229) direct material mix-variance 直接材料結構差異(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 直接材料產出率差異(234) dire

22、ct cost 直接成本(235) direct debit 直接借項(236) direct hours yield 直接小時產出率(237) direct labor cost percentage rate 直接人工成本百分比(238) direct labor 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 貼現率(241) discounted cash flow 現金流量貼現(242) discretionary cost 酌量成本(243) distribution cos

23、t 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 股利產出率(249) dividend per share 每股股利(250) dog 疲軟產品(251) double entry accounting 復式會計(252) double-entry book-keeping 復式薄記(253) doubtful debts 可疑債務(254) down time 停工時間(255) dynamic pr

24、ogramming 動態(tài)規(guī)劃(256) earning per share 每股盈利(257) earning ratio 市盈率(258) economic order quantity(EOQ) 經濟訂購批量(259) efficient market hypothesis 有效市場假設(260) efficiency ration 效率性比率(261) element of cost 成本要素(262) entity 經濟個體(262) environmental audit 環(huán)境審計(263) environmental impact assessment 環(huán)境影響評價(264)EOQ

25、 經濟訂購批量(265) equity 權益(266)equity method of accounting權益法會計計算(267)equity share capital權益股本(268)equivalent units當量(269)event事項(270)exceptional items例外事項(271)expected value期望值(272)expenditure支出(273)expenses費用(274)external audit外部審計(275)external failure cost外部損失成本(276)extraordinary items非常事項(277)factor

26、y good讓售商品(278)factoring應收帳款讓售(279)fail value公允價值(280)feedback反饋(281)FIFO先近先出法(282)final accounts年終報表(283)finance lease融資租賃(284)financial accounting財務會計(285)financial accounts calendar adjustment財務報表的日歷時間調整(286)financial management財務管理(287)financial planning財務計劃(288)financial statement財務報表(289)finis

27、hed goods完成品(290)fixed asset固定資產(291)fixed overhead固定制造費用(292)fixed asset turnover固定資產周轉率(293)fixed assets register固定資產登記薄(294)fixed cost固定成本(295)flexed budget變動限額預算(296)flexible budget彈性預算(297)float time浮動時間(298)floating charge流動抵押(299)flow of funds statement資金流量表(300)forecasting預測(301)founders sha

28、res發(fā)起人股份(302)full capacity 滿負荷生產能力(303)function costing 職能成本計算(304)functional budget 職能預算(305)fund accounting 基金會計(306)fundamental accounting concept 基礎會計概念(307)fungible assets 可互換資產(308)futuristic planning 遠景計劃G (309)gap analysis 間距分析(310)gearing 舉債經營比率(杠桿)(311)goal congruence 目標一致性(312)going conce

29、rn concept 持續(xù)經營概念(313)goods received note 商品收訖單(314)goodwill 商譽(315)gross dividend yield 總股息產出率(316)gross margin 總邊際(317)gross profit 毛利潤(318)gross profit percentage 毛利潤百分比(319)group 企業(yè)集團(320)group accounts 集團報表H (312)high-geared 高結合杠桿(比例)(313)hire purchase 租購(314)historical cost 歷史成本(315)historical

30、 cost accounting 歷史成本會計(316)hours 小時(317)hurdle rate 最低可接受的報酬率I(318)ideal standard 理想標準(319)idle capacity ration 閑置生產能力比率(320)idle time 閑置時間(321)impersonal accounts 非記名帳戶(322)imprest system 定額備用制度(323)income and expenditure account 收益和支出報表(324)incomplete records 不完善記錄(325)incremental cost 增量成本(326)i

31、ncremental yield 增量產出率(327)indirect cost 間接成本(328)indirect hours 間接小時(329)insolvency 無力償付(330)intangible asset 無形資產(331)integrated accounts 綜合報表(332)interdependency concept 關聯(lián)性概念(333)interest cover 利息保障倍數(334)interlocking accounts 連鎖報表(335)internal audit 內部審計I (336)internal check 內部牽制(337)internal c

32、ontrol system 內部控制體系(338)internal failure cost 內部損失成本(339)internal rate of return(IRR) 內含報酬率(340)inventory 存貨(341)investment 投資(342)investment center 投資中心(343)invoice register 發(fā)票登記薄(344)issued share capital 已發(fā)行股本(345)job 定單J(346) job card 工作卡(347) job costing 工作成本計算(348) job sheet 工作單(349) joint cos

33、t 聯(lián)合成本(350) joint products 聯(lián)產品(351) joint stock company 股份公司(352) joint venture 合資經營(353) journal 日記帳(354) just-in-time(JIT) 適時制度(355) jusy-in-time production 適時生產(356) just-in-time purchasing 適時購買K(357) key factor 關鍵因素L(358) labour 人工(359) labour transfer note 人工轉移單(360) leaning curve 學習曲線(361) led

34、ger 分類帳戶(362) length of order book 定單平均周期(363) letter of credit 信用證(364) leverage 舉債經營比率(365) liabilities 負債(366) life cycle costing 壽命周期成本計算(367) LIFO 后近先出法(368) limited liability company 有限責任公司(369) limiting factor 限制因素(370) line-item budget 明細支出預算(371) liner programming 線性規(guī)劃(372) liquid assets 變現

35、資產(373) liquidation 清算(374) liquidity ratios 易變現比率(375) loan 貸款(376) loan capital 借入資本(377) long range palnning 長期計劃(378) lost time record 虛耗時間記錄(379) low geared 低結合杠桿(比例)(380) lower of cost or net realizable value concept 成本或可變凈價孰低概念M(381)machine hour rate 機器小時率(382)machine time record 機器時間記錄(383)m

36、anaged cost 管理成本(384)management accounting 管理會計(385)management accounting concept 管理會計概念(386)management accounting guides 管理會計指導方針(387)management audit 管理審計(388)management buy-out 管理性購買產權(389)management by exception 例外管理原則(390)margin 邊際(391)margin of safety ration 安全邊際比率(392)margin cost 邊際成本(393)mar

37、gin costing 邊際成本計算(394)mark-down 降低標價(395)mark-up 提高標價(396)market risk premium 市場分險補償(397)market share 市場份額(398)marketing cost 營銷成本(399)matching concept 配比概念(400)materiality concept 重要性概念(401)materials requisition 領料單(402)materials returned note 退料單(403)materials transfer note 材料轉移單(404)memorandum o

38、f association 公司設立細則(405)merger 兼并(406)merger accounting 兼并會計(407)minority interest 少數股權(408)mixed cost 混合成本(409)net assets 凈資產(410)net book value 凈帳面價值(411)net liquid funds 凈可變現資金(412)net margin 凈邊際(413)net present value(NPV) 凈現值(414)net profit 凈利潤(415)net realizable value 可變現凈值(416)net worth 資產凈值(

39、417)network analysis 網絡分析(418)noise 干撈(419)nominal account 名義帳戶(420)nominal share capital 名義股本(421)nominal holding 代理持有股份(422)non-adjusting events 非調整事項(423) non-financial performance measurement 非財務業(yè)績計量 (424)non-intergrated accounts 非綜合報表(425)non-liner programming 非線性規(guī)劃(426)non-voting shares 無表決權的股

40、份(427)notional cost 名義成本(428)number of days stock 存貨周轉天數(429)number of weeks stock 存貨周轉周數O(430)objective classification 客體分類(431)obsolescence 陳舊(432)off balance sheet finance 資產負債表外籌資(433)offer for sale 標價出售(434)operating budget 經營預算(435)operating lease 經營租賃(436)operating statement 營業(yè)報表(437)operatio

41、n time 操作時間(438)operational control 經營控制(439)operational gearing 經營杠桿(440)operating plans 經營計劃(441)opportunity cost 機會成本(442)order 定單(443)ordinary shares 普通股(444)out-of-date cheque 過期支票(445)over capitalization 過分資本化(446)overhead 制造費用(447)overhead absorption rate 制造費用分配率(448)overhead cost 制造費用(449)ov

42、ertrading 超過營業(yè)資金的經營P(450)paid cheque 已付支票(451)paid-up share capital 認定股本(452)parent company 母公司(453)pareto distribution 帕累托分布(454)participating preference shares 參與優(yōu)先股(455)partnership 合伙(456)payable ledger 應付款項帳戶(457)payback 回收期(458)payments and receipts account 收入和支出報表(459)payments withheld 保留款額(46

43、0)payroll 工資單(461)payroll analysis 工資分析(462)percentage profit on turnover 利潤對營業(yè)額比率(463)period cost 期間成本(464)perpetual inventory 永續(xù)盤存(465)personal account 記名帳戶(466)PEPT 項目評審法(467)petty cash account 備用金帳戶(468)petty cash voucher 備用金憑證(469)physical inventory 實地盤存(470)planning 計劃(471)planning horizon 計劃時

44、限(472)planning period 計劃期間(473)policy cost 政策成本(474)position audit 狀況審計(475)post balance sheet events 資產負債表編后事項(476)practical capacity 實際生產能力(477)pre-acquisition losses 購置前損失(478)pre-acquisition profits 購置前利潤(479)preference shares 優(yōu)先股(480)preference creditors 優(yōu)先債權人(481)preferred creditors 優(yōu)先債權人(482)

45、prepayments 預付款項(483)present value 現值(484)prevention cost 預防成本(485)price ratio 市盈率(486)prime cost 主要成本(487)prime entry-books of 原始分錄登記薄(488)principal budget factor 主要預算因素(489)prior charge capital 優(yōu)先股(490)prior year adjustments 以前年度調整(491)priority base budgeting 優(yōu)先順序體制的預算(492)private company 私人公司(493

46、)pro-forma invoice 預開發(fā)票(494)problem child 問號產品(495)process costing 分步成本計算(496)process time 加工時間(497)product cost 產品成本(498)Product life cycle 產品壽命周期(499)production cost 生產成本(500)production cost of sales 售貨成本(501)production volume ratio 生產業(yè)務量比率(502)profit center 利潤中心(503)profit per employee 每員工利潤(504)

47、profit retained for the year 年度利潤留存(505)profit to turnover ratio 利潤對營業(yè)額比率(506)profit-volume graph 利量圖(507)profitability index 盈利指數(508)programming 規(guī)劃(509)project evaluation and review technique 項目評審法(510)projection 預計(511)promissory note 本票(512)prospectus 募債說明書(513)provisions for liabilities and cha

48、rges 償債和費用準備(514)prudent concept 穩(wěn)健性概念(515)public company 公開公司(516)purchase order 訂購單(517)purchase requisition 請購單(518)purchase ledger 采購帳戶Q(519)quality related costs 質量有關成本(520)queuing time 排隊時間R(521)rate 率(522)ratio 比率(523)ration pyramid 比率金字塔(524)raw material 原材料(525)receipts and payments account

49、 收入和支付報表(526)receivable ledger 應收款項帳戶(527)redeemable shares 可贖回股份(528)redemption 贖回(529)registered share capital 注冊資本(530)rejects 廢品(531)relevancy concept 相關性概念(532)relevant costs 相關成本(533)relevant range 相關范圍(534)reliability concept 可靠性概念(535)replacement price 重置價格(536)report 報表(537)reporting 報告(538

50、)research cost, applied 應用性研究成本(539)research cost, pure or basic 理論或基礎研究成本(540)reserves 留存收益(541)residual income 剩余收益(542)responsibility center 責任中心(543)retention money 保留款額(544)return on capital employed 運用資本報酬率(545)returns 退回(546)revenue 收入(547)revenue center 收入中心(548)revenue expenditure 收益支出(549)

51、revenue investment 收入性投資(550)right issue 認股權發(fā)行(551)rolling budget 滾動預算(552)rolling forecast 滾動預測S(553)sales ledger 銷售分類帳(554)sales order 銷售定單(555)sales per employee 每員工銷售額(556)scrap 廢料(557)scrip issue 紅股發(fā)行(558)secured creditors 有擔保的債權人(559)segmental reporting 分部報告(560)selling cost 銷售成本(561)semi-fixed cost 半固定成本(562)semi-variable cost 半變動成本(563)sensitivity analysis 敏感性分析(564)service cost center 服務成本中心(565)service costing 服務成本計算(566)set-up time 安裝時間(567)shadow prices 影子價格(568)share 股票(569)share capital 股份資本(570)share o