ACCA考试必备财务英语词汇说课讲解.doc

ACCA考试必备财务英语词汇精品文档(1) ABC作业基础成本计算(2)absorbed overhead已吸收制造费用(3)absorption costing吸收成本计算(4)account帐户,报表(5)accounting postulate会计假设(6)accounting series release会计公告文件(7) accounting valuation会计计价(8)account sale承销清单(9)accountability concept经营责任概念(10) accountancy会计职业(11)accountant会计师(12)accounting会计(13)agency cost代理成本(14)accounting bases会计基础(15)accounting manual会计手册(16)Accounting period会计期间(17)Accounting policies会计方针(18)Accounting rate of return会计报酬率(19)Accounting reference date会计参照日(20)accounting reference period会计参照期间(21)Accrual concept应计概念(22)Accrual expenses应计费用(23)Acid test ration速动比率(酸性测试比率)(24)Acquisition购置(25)Acquisition accounting收购会计(26)Activity based accounting作业基础成本计算(27)Adjusting events调整事项(28)Administrative expenses行政管理费(29)Advice note发货通知(30)Amortization摊销(31)Analytical review分析性检查(32)Annual equivalent cost年度等量成本法(33)Annual report and accounts年度报告和报表(34)Appraisal cost检验成本(35)Appropriation account盈余分配帐户(36)Articles of association公司章程细则(37)Assets资产(38)Assets cover资产保障(39)Asset value per share每股资产价值(40)Associated company联营公司(41)Attainable standard可达标准(42)Attributable profit可归属利润(43)Audit审计(44)Audit report审计报告(45)Auditing standards审计准则(46)Authorized share capital额定股本(47)Available hours可用小时(48)Avoidable costs可避免成本(49)Back-to-back loan易币贷款(50)Back flush accounting倒退成本计算(51)Bad debts坏帐(52)Bad debts ratio坏帐比率(53)bank charges银行手续费(54)Bank overdraft银行透支(55)Bank reconciliation银行存款调节表(56)Bank statement银行对帐单(57)Bankruptcy破产(58)Basis of apportionment分摊基础(59)Batch批量(60)Batch costing分批成本计算(61)Beta factor(市场)风险因素(62)Bill帐单(63)Bill of exchange汇票(64)Bill of landing提单(65)Bill of materials用料预计单(66)Bill payable应付票据(67)Bill receivable应收票据(68)Bin card存货记录卡(69)Bonus红利(70)book-keeping薄记(71)Boston classification波士顿分类(72)Breakeven chart保本图(73)Breakeven point保本点(74)breaking-down time复位时间(75)Budget预算(76)Budget center预算中心(77)Budget cost allowance预算成本折让(78)Budget manual预算手册(79)Budget period预算期间(80)Budgetary control预算控制(81)Budgeted capacity预算生产能力(82)Burden制造费用(83)Business center经营中心(84)Business entity营业个体(85)Business unit经营单位(86)Buy-out management管理性购买产权(87)By-product副产品(88)called-up share capital催缴股本(89)Capacity生产能力(90)Capacity ratios生产能力比率(91)Capital资本(92)Capital assets pricing model资本资产计价模式(93)Capital commitment承偌资本(94)Capital employed已运用的资本(95)Capital expenditure资本支出(96)Capital expenditure authorization资本支出核准(97)Capital expenditure control资本支出控制(98)Capital expenditure proposal资本支出申请(99)Capital funding planning资本基金筹集计划(100)capital gain资本收益(101)capital investment appraisal资本投资评估(102)capital maintenance资本保全(103)capital resource planning资本资源计划(104)capital surplus资本盈余(105)capital turnover资本周转率(106)card记录卡(107)cash现金(108)cash account现金帐户(109)cash book现金帐薄(110)cash cow金牛产品(111)cash flow现金流量(112)cash discounted现金贴现(113)cash flow budget现金流量预算(114)cash flow statement现金流量表(115)cash ledger现金分类帐(116)cash limit现金限额(117)CCA现时成本会计(118)center中心(119)changeover time变更时间(120)chartered entity特许经济个体(121)cherub支票(122)cherub register支票登记薄(123)coin analysis零钱分类(124)classification分类(125)clock card工时卡(126)code代码(127)commitment accounting承偌确认会计(128)common cost共同成本(129)company limited by guarantee有限担保责任公司(130)company limited shares股份有限公司(131)competitive position竞争能力状况(132)concept概念(133)conglomerate跨行业企业(134)consistency concept一致性概念(135)consolidated accounts合并报表(136)consolidation accounting合并会计(137)consortium财团(138)contingency plan应急计划(139)contingent liabilities或有负债(140)continuous operation连续生产(141)contra抵消(142)contract cost合同成本(143)contract costing合同成本计算(144)contribution贡献毛益(145)contribution venture贡献中心(146)contribution chart贡献图(147)contribution per unit of limiting factor ration单位限定因素的贡献毛益比率(148)contribution to sales ration贡献毛益对销售比率(149)control控制(150)control account控制帐户(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可转换为股票的贷款(156)corporate appraisal公司评估(157)corporate planning公司计划(158)corporate social reporting公司社会报告(159)corporation股份公司(160)cost成本(161)cost account成本帐户(162)cost accounting成本会计(163)cost accounting manual成本手册(164)cost accounts calendar成本报表的日历时间(165)cost adjustment成本调整(166)cost allocation成本分配(167)cost apportionment成本分摊(168)cost attribution成本归属(169)cost audit成本审计(170)cost behaviour成本性态(171)cost benefit analysis成本效益分析(172)cost center成本中心(173)cost driver成本动因(174)cost of capital资本成本(175)cost of conformance相符成本(176)cost of goods sold销货成本(177)cost of non-conformance非相符成本(178)cost of sales销售成本(179)cost reduction成本降低(180)cost structure成本结构(181)cost unit成本单位(182)cost-volume-profit analysis(CVP)本量利分析(183)costing成本计算(184)CPP现时购买力会计(185)credit note贷项通知(186)credit report信贷报告书(187)creditor债权人(188)creditor days ratio应付帐款天数率(189)creditors ledger应付帐款分类帐(190)critical event关键事项(191)critical path关键路线(192)cumulative preference shares累积优先股(193)current account往来帐户(194)current asset流动资产(195)current cost accounting现时成本会计(196)current liabilities流动负债(197)current purchasing power accounting现时购买力会计(198)current ration流动比率(199)cut-off截止(200)CVP本量利分析(201)cycle time周转时间(202)debenture债券(203)debit note借项通知(204)debit capacity举债能力(205)debt ratio债务比率(206)debtor债务人(207)debtor days ratio应收帐款天数率(208)debtors应收款(209)debtors ledger应收帐款分类帐(210)debtorage analysis应收帐款帐龄分析(211)decision driven costs决策连动成本(212)decision tree决策树(213)defects次品(214)deferred expenditure递延支出(215)deferred shares递延股份(216)deferred taxation递延税款(217)delivery note交货单(218)departmental accounts部门报表(219)departmental budget部门预算(220)depreciation折旧(221)dispatch note发运单(222)development cost开发成本(223)differential cost差别成本(224)direct hours yield直接工时产出率(225)direct labor cost-standard标准直接人工成本(226)direct labor efficiency-variance直接人工效率差异(227)direct labor ratevariance直接人工费率差异(228)direct labor total-variance直接人工总差异(229)direct material mix-variance直接材料结构差异(230)direct price-variance直接材料价格差异(231)direct material total-variance直接材料总差异(232)direct materials usage-variance直接材料用量差异(233)direct materials yield-variance直接材料产出率差异(234)direct cost直接成本(235)direct debit直接借项(236)direct hours yield直接小时产出率(237)direct labor cost percentage rate直接人工成本百分比(238)direct labor hour rate直接人工小时率(239)directs on indirect work间接工作事项上的工时(240)discount rate贴现率(241)discounted cash flow现金流量贴现(242)discretionary cost酌量成本(243)distribution cost摊销成本(244)diversions移用(245)diverted hours移用小时(246)diverted hours ratio移用工时比率(247)dividend股利(248)dividend cover股利产出率(249)dividend per share每股股利(250)dog疲软产品(251)double entry accounting复式会计(252)double-entry book-keeping复式薄记(253)doubtful debts可疑债务(254)down time停工时间(255)dynamic programming动态规划(256)earning per share每股盈利(257)earning ratio市盈率(258)economic order quantity(EOQ)经济订购批量(259)efficient market hypothesis有效市场假设(260)efficiency ration效率性比率(261)element of cost成本要素(262)entity经济个体(262)environmental audit环境审计(263)environmental impact assessment环境影响评价(264)EOQ经济订购批量(265)equity权益(266)equity method of accounting权益法会计计算(267)equity share capital权益股本(268)equivalent units当量(269)event事项(270)exceptional items例外事项(271)expected value期望值(272)expenditure支出(273)expenses费用(274)external audit外部审计(275)external failure cost外部损失成本(276)extraordinary items非常事项(277)factory good让售商品(278)factoring应收帐款让售(279)fail value公允价值(280)feedback反馈(281)FIFO先近先出法(282)final accounts年终报表(283)finance lease融资租赁(284)financial accounting财务会计(285)financial accounts calendar adjustment财务报表的日历时间调整(286)financial management财务管理(287)financial planning财务计划(288)financial statement财务报表(289)finished goods完成品(290)fixed asset固定资产(291)fixed overhead固定制造费用(292)fixed asset turnover固定资产周转率(293)fixed assets register固定资产登记薄(294)fixed cost固定成本(295)flexed budget变动限额预算(296)flexible budget弹性预算(297)float time浮动时间(298)floating charge流动抵押(299)flow of funds statement资金流量表(300)forecasting预测(301)founders shares发起人股份(302)full capacity满负荷生产能力(303)function costing职能成本计算(304)functional budget职能预算(305)fund accounting基金会计(306)fundamental accounting concept基础会计概念(307)fungible assets可互换资产(308)futuristic planning远景计划G(309)gap analysis间距分析G(310)gearing举债经营比率(杠杆)(311)goal congruence目标一致性(312)going concern concept持续经营概念(313)goods received note商品收讫单(314)goodwill商誉G(315)gross dividend yield总股息产出率(316)gross margin总边际(317)gross profit毛利润(318)gross profit percentage毛利润百分比(319)group企业集团(320)group accounts集团报表(312)high-geared高结合杠杆(比例)(313)hire purchase租购(314)historical cost历史成本(315)historical cost accounting历史成本会计(316)hours小时H(317)hurdle rate最低可接受的报酬率I(318)ideal standard理想标准I(319)idle capacity ration闲置生产能力比率I(320)idle time闲置时间I(321)impersonal accounts非记名帐户I(322)imprest system定额备用制度I(323)income and expenditure account收益和支出报表I(324)incomplete records不完善记录I(325)incremental cost增量成本I(326)incremental yield增量产出率I(327)indirect cost间接成本I(328)indirect hours间接小时I(329)insolvency无力偿付I(330)intangible asset无形资产I(331)integrated accounts综合报表I(332)interdependency concept关联性概念I(333)interest cover利息保障倍数I(334)interlocking accounts连锁报表I(335)internal audit内部审计I(336)internal check内部牵制I(337)internal control system内部控制体系I(338)internal failure cost内部损失成本I(339)internal rate of return(IRR)内含报酬率I(340)inventory存货I(341)investment投资I(342)investment center投资中心I(343)invoice register发票登记薄I(344)issued share capital已发行股本J(345)job定单J(346)job card工作卡J(347)job costing工作成本计算J(348)job sheet工作单J(349)joint cost联合成本J(350)joint products联产品J(351)joint stock company股份公司J(352)joint venture合资经营J(353)journal日记帐J(354)just-in-time(JIT)适时制度J(355)jusy-in-time production适时生产J(356)just-in-time purchasing适时购买K(357)key factor关键因素L(358)labour人工L(359)labour transfer note人工转移单L(360)leaning curve学习曲线L(361)ledger分类帐户L(362)length of order book定单平均周期L(363)letter of credit信用证L(364)leverage举债经营比率L(365)liabilities负L(366)life cycle costing寿命周期成本计算L(367)LIFO后近先出法L(368)limited liability company有限责任公司L(369)limiting factor限制因素L(370)line-item budget明细支出预算L(371)liner programming线性规划L(372)liquid assets变现资L(373)liquidation清算L(374)liquidity ratios易变现比率L(375)loan贷款L(376)loan capital借入资本L(377)long range palnning长期计划L(378)lost time record虚耗时间记录L(379)low geared低结合杠杆(比例)L(380)lower of cost or net realizable value concept成本或可变净价孰低概念M(381)machine hour rate机器小时率M(382)machine time record机器时间记录M(383)managed cost管理成本M(384)management accounting管理会计M(385)management accounting concept管理会计概念M(386)management accounting guides管理会计指导方针M(387)management audit管理审计M(388)management buy-out管理性购买产权M(389)management by exception例外管理原则M(390)margin边际M(391)margin of safety ration安全边际比率M(392)margin cost边际成本M(393)margin costing边际成本计算M(394)mark-down降低标价M(395)mark-up提高标价M(396)market risk premium市场分险补偿M(397)market share市场份额M(398)marketing cost营销成本M(399)matching concept配比概念M(400)materiality concept重要性概念M(401)materials requisition领料单M(402)materials returned note退料单M(403)materials transfer note材料转移单M(404)memorandum of association公司设立细则M(405)merger兼并M(406)merger accounting兼并会计M(407)minority interest少数股权M(408)mixed cost混合成本N(409)net assets净资产N(410)net book value净帐面价值N(411)net liquid funds净可变现资金N(412)net margin净边际N(413)net present value(NPV)净现值N(414)net profit净利润N(415)net realizable value可变现净值N(416)net worth资产净值N(417)network analysis网络分析N(418)noise干捞N(419)nominal account名义帐户N(420)nominal share capital名义股本N(421)nominal holding代理持有股份N(422)non-adjusting events非调整事项N(423)non-financial performance measurement非财务业绩计量N(424)non-intergrated accounts非综合报表N(425)non-liner programming非线性规划N(426)non-voting shares无表决权的股份N(427)notional cost名义成本N(428)number of days stock存货周转天数N(429)number of weeks stock存货周转周数O(430)objective classification客体分类O(431)obsolescence陈旧O(432)off balance sheet finance资产负债表外筹资O(433)offer for sale标价出售O(434)operating budget经营预算O(435)operating lease经营租赁O(436)operating statement营业报表O(437)operation time操作时间O(438)operational control经营控制O(439)operational gearing经营杠杆O(440)operating plans经营计划O(441)opportunity cost机会成本O(442)order定单O(443)ordinary shares普通股O(444)out-of-date cheque过期支票O(445)over capitalization过分资本化O(446)overhead制造费用O(447)overhead absorption rate制造费用分配率O(448)overhead cost制造费用O(449)overtrading超过营业资金的经营P(450)paid cheque已付支票P(451)paid-up share capital认定股本P(452)parent company母公司P(453)pareto distribution帕累托分布P(454)participating preference shares参与优先股P(455)partnership合伙P(456)payable ledger应付款项帐户P(457)payback回收期P(458)payments and receipts account收入和支出报表P(459)payments withheld保留款额P(460)payroll工资单P(461)payroll analysis工资分析P(462)percentage profit on turnover利润对营业额比率P(463)period cost期间成本P(464)perpetual inventory永续盘存P(465)personal account记名帐户P(466)PEPT项目评审法P(467)petty cash account备用金帐户P(468)petty cash voucher备用金凭证P(469)physical inventory实地盘存P(470)planning计划P(471)planning horizon计划时限P(472)planning period计划期间P(473)policy cost政策成本P(474)position audit状况审计P(475)post balance sheet events资产负债表编后事项P(476)practical capacity实际生产能力P(477)pre-acquisition losses购置前损失P(478)pre-acquisition profits购置前利润P(479)preference shares优先股P(480)preference creditors优先债权人P(481)preferred creditors优先债权人P(482)prepayments预付款项P(483)present value现值P(484)prevention cost预防成本P(485)price ratio市盈率P(486)prime cost主要成本P(487)prime entry-books of原始分录登记薄P(488)principal budget factor主要预算因素P(489)prior charge capital优先股P(490)prior year adjustments以前年度调整P(491)priority base budgeting优先顺序体制的预算P(492)private company私人公司P(493)pro-forma invoice预开发票P(494)problem child问号产品P(495)process costing分步成本计算P(496)process time加工时间P(497)product cost产品成本P(498)Product life cycle产品寿命周期P(499)production cost生产成本P(500)production cost of sales售货成本P(501)production volume ratio生产业务量比率P(502)profit center利润中心P(503)profit per employee每员工利润P(504)profit retained for the year年度利润留存P(505)profit to turnover ratio利润对营业额比率P(506)profit-volume graph利量图P(507)profitability index盈利指数P(508)programming规划P(509)project evaluation and review technique项目评审法P(510)projection预计P(511)promissory note本票P(512)prospectus募债说明书P(513)provisions for liabilities and charges偿债和费用准备P(514)prudent concept稳健性概念P(515)public company公开公司P(516)purchase order订购单P(517)purchase requisition请购单P(518)purchase ledger采购帐户Q(519)quality related costs质量有关成本Q(520)queuing time排队时间R(521)rate率R(522)ratio比率R(523)ration pyramid比率金字塔R(524)raw material原材料R(525)receipts and payments account收入和支付报表R(526)receivable ledger应收款项帐户R(527)redeemable shares可赎回股份R(528)redemption赎回R(529)registered share capital注册资本R(530)rejects废品R(531)relevancy concept相关性概念R(532)relevant costs相关成本R(533)relevant range相关范围R(534)reliability concept可靠性概念R(535)replacement price重置价格R(536)report报表R(537)reporting报告R(538)research cost,applied应用性研究成本R(539)research cost,pure or basic理论或基础研究成本R(540)reserves留存收益R(541)residual incom