ACCA財務(wù)詞匯講解學(xué)習(xí)

1、Good is good, but better carries it.精益求精，善益求善。ACCA財務(wù)詞匯-directhoursyield直接工時產(chǎn)出率directlaborcost-standard標(biāo)準(zhǔn)直接人工成本directlaborefficiency-variance直接人工效率差異directlaborratevariance直接人工費率差異directlabortotal-variance直接人工總差異directmaterialmix-variance直接材料結(jié)構(gòu)差異directprice-variance直接材料價格差異directmaterialtotal-varianc

2、e直接材料總差異directmaterialsusage-variance直接材料用量差異directmaterialsyield-variance直接材料產(chǎn)出率差異irectcost直接成本directdebit直接借項directhoursyield直接小時產(chǎn)出率directlaborcostpercentagerate直接人工成本百分比directlaborhourrate直接人工小時率directsonindirectwork間接工作事項上的工時discountrate貼現(xiàn)率discountedcashflow現(xiàn)金流量貼現(xiàn)discretionarycost酌量成本diversions移

3、用divertedhours移用小時divertedhoursratio移用工時比率dividend股利dividendcover股利產(chǎn)出率dividendpershare每股股利dog疲軟產(chǎn)品doubleentryaccounting復(fù)式會計double-entrybook-keeping復(fù)式薄記doubtfuldebts可疑債務(wù)downtime停工時間dynamicprogramming動態(tài)規(guī)劃earningpershare每股盈利earningratio市盈率economicorderquantity(EOQ)經(jīng)濟訂購批量efficientmarkethypothesis有效市場假設(shè)ef

4、ficiencyration效率性比率elementofcost成本要素entity經(jīng)濟個體environmentalaudit環(huán)境審計environmentalimpactassessment環(huán)境影響評價EOQ經(jīng)濟訂購批量equity權(quán)益equitymethodofaccounting權(quán)益法會計計算equitysharecapital權(quán)益股本equivalentunits當(dāng)量event事項exceptionalitems例外事項expectedvalue期望值expenditure支出expenses費用externalaudit外部審計externalfailurecost外部損失成本ex

5、traordinaryitems非常事項factorygood讓售商品factoring應(yīng)收帳款讓售failvalue公允價值feedback反饋FIFO先近先出法finalaccounts年終報表financelease融資租賃financialaccounting財務(wù)會計financialaccountscalendaradjustment財務(wù)報表的日歷時間調(diào)整financialmanagement財務(wù)管理financialplanning財務(wù)計劃financialstatement財務(wù)報表finishedgoods完成品fixedasset固定資產(chǎn)fixedoverhead固定制造費用f

6、ixedassetturnover固定資產(chǎn)周轉(zhuǎn)率fixedassetsregister固定資產(chǎn)登記薄fixedcost固定成本flexedbudget變動限額預(yù)算flexiblebudget彈性預(yù)算floattime浮動時間floatingcharge流動抵押flowoffundsstatement資金流量表forecasting預(yù)測foundersshares發(fā)起人股份fullcapacity滿負(fù)荷生產(chǎn)能力functioncosting職能成本計算goodwill商譽grossdividendyield總股息產(chǎn)出率grossmargin總邊際grossprofit毛利潤grossprofit

7、percentage毛利潤百分比group企業(yè)集團(tuán)groupaccounts集團(tuán)報表high-geared高結(jié)合杠桿(比例)hirepurchase租購historicalcost歷史成本historicalcostaccounting歷史成本會計hours小時hurdlerate最低可接受的報酬率idealstandard理想標(biāo)準(zhǔn)idlecapacityration閑置生產(chǎn)能力比率idletime閑置時間impersonalaccounts非記名帳戶imprestsystem定額備用制度incomeandexpenditureaccount收益和支出報表incompleterecords不完

8、善記錄incrementalcost增量成本incrementalyield增量產(chǎn)出率indirectcost間接成本indirecthours間接小時insolvency無力償付intangibleasset無形資產(chǎn)integratedaccounts綜合報表interdependencyconcept關(guān)聯(lián)性概念interestcover利息保障倍數(shù)interlockingaccounts連鎖報表internalaudit內(nèi)部審計internalcheck內(nèi)部牽制internalcontrolsystem內(nèi)部控制體系internalfailurecost內(nèi)部損失成本internalrateo

9、freturn(IRR)內(nèi)含報酬率inventory存貨investment投資investmentcenter投資中心invoiceregister發(fā)票登記薄issuedsharecapital已發(fā)行股本job定單jobcard工作卡jobcosting工作成本計算jobsheet工作單jointcost聯(lián)合成本jointproducts聯(lián)產(chǎn)品jointstockcompany股份公司jointventure合資經(jīng)營journal日記帳just-in-time(JIT)適時制度jusy-in-timeproduction適時生產(chǎn)just-in-timepurchasing適時購買keyfac

10、tor關(guān)鍵因素labour人工labourtransfernote人工轉(zhuǎn)移單leaningcurve學(xué)習(xí)曲線ledger分類帳戶lengthoforderbook定單平均周期letterofcredit信用證leverage舉債經(jīng)營比率liabilities負(fù)債lifecyclecosting壽命周期成本計算LIFO后近先出法limitedliabilitycompany有限責(zé)任公司limitingfactor限制因素line-itembudget明細(xì)支出預(yù)算linerprogramming線性規(guī)劃liquidassets變現(xiàn)資產(chǎn)liquidation清算liquidityratios易變現(xiàn)比

11、率loan貸款loancapital借入資本longrangepalnning長期計劃losttimerecord虛耗時間記錄lowgeared低結(jié)合杠桿(比例)lowerofcostornetrealizablevalueconcept成本或可變凈價孰低概念machinehourrate機器小時率machinetimerecord機器時間記錄managedcost管理成本managementaccounting管理會計managementaccountingconcept管理會計概念managementaccountingguides管理會計指導(dǎo)方針managementaudit管理審計ma

12、nagementbuy-out管理性購買產(chǎn)權(quán)managementbyexception例外管理原則margin邊際marginofsafetyration安全邊際比率margincost邊際成本margincosting邊際成本計算mark-down降低標(biāo)價mark-up提高標(biāo)價marketriskpremium市場分險補償marketshare市場份額marketingcost營銷成本matchingconcept配比概念materialityconcept重要性概念materialsrequisition領(lǐng)料單materialsreturnednote退料單materialstransfe

13、rnote材料轉(zhuǎn)移單memorandumofassociation公司設(shè)立細(xì)則merger兼并mergeraccounting兼并會計minorityinterest少數(shù)股權(quán)mixedcost混合成本Nnetassets凈資產(chǎn)netbookvalue凈帳面價值netliquidfunds凈可變現(xiàn)資金netmargin凈邊際netpresentvalue(NPV)凈現(xiàn)值netprofit凈利潤networth資產(chǎn)凈值networkanalysis網(wǎng)絡(luò)分析noise干撈nominalaccount名義帳戶nominalsharecapital名義股本nominalholding代理持有股份non-

14、adjustingevents非調(diào)整事項non-financialperformancemeasurement非財務(wù)業(yè)績計量non-intergratedaccounts非綜合報表non-linerprogramming非線性規(guī)劃non-votingshares無表決權(quán)的股份notionalcost名義成本numberofdaysstock存貨周轉(zhuǎn)天數(shù)numberofweeksstock存貨周轉(zhuǎn)周數(shù)objectiveclassification客體分類obsolescence陳舊offbalancesheetfinance資產(chǎn)負(fù)債表外籌資offerforsale標(biāo)價出售operatingbud

15、get經(jīng)營預(yù)算operatinglease經(jīng)營租賃operatingstatement營業(yè)報表operationtime操作時間operationalcontrol經(jīng)營控制operationalgearing經(jīng)營杠桿operatingplans經(jīng)營計劃opportunitycost機會成本order定單ordinaryshares普通股out-of-datecheque過期支票overcapitalization過分資本化overhead制造費用overheadabsorptionrate制造費用分配率overheadcost制造費用overtrading超過營業(yè)資金的經(jīng)營paidcheque

16、已付支票paid-upsharecapital認(rèn)定股本parentcompany母公司paretodistribution帕累托分布participatingpreferenceshares參與優(yōu)先股partnership合伙payableledger應(yīng)付款項帳戶payback回收期paymentsandreceiptsaccount收入和支出報表paymentswithheld保留款額payroll工資單payrollanalysis工資分析percentageprofitonturnover利潤對營業(yè)額比率periodcost期間成本perpetualinventory永續(xù)盤存personalaccount記名帳戶PEPT項目評審法pettycashaccount備用金帳戶pettycashvoucher備用金憑證physicalinventory實地盤存planning計劃planninghorizon計劃時限planningperiod計劃期間polic