ACCA_Paper2.4-Paper2.5词汇表.doc

高顿财经ACCA
A (1)ABC 作业基础成本计算
A (2)absorbed overhead 已吸收制造费用
A (3)absorption costing 吸收成本计算 来源：
A (4)account 帐户,报表
A (5)accounting postulate 会计假设
A (6)accounting series release 会计公告文件
A (7)accounting valuation 会计计价
A (8)account sale 承销清单来源：
A (9)accountability concept 经营责任概念
A (10)accountancy 会计职业
A (11)accountant 会计师
A (12)accounting 会计
A (13)agency cost 代理成本
A (14)accounting bases 会计基础
A (15)accounting manual 会计手册
A (16)accounting period 会计期间
A (17)accounting policies 会计方针
A (18)accounting rate of return 会计报酬率
A (19)accounting reference date 会计参照日
A (20)accounting reference period 会计参照期间
A (21)accrual concept 应计概念
A (45)auditing standards 审计准则
A (46)authorized share capital 额定股本
A (47)available hours 可用小时
A (48)avoidable costs 可避免成本

B (49)back-to-back loan 易币贷款
B (50)backflush accounting 倒退成本计算
B (51)bad debts 坏帐
B (52)bad debts ratio 坏帐比率
B (53)bank charges 银行手续费
B (54)bank overdraft 银行透支
B (55)bank reconciliation 银行存款调节表
B (56)bank statement 银行对帐单
B (57)bankruptcy 破产
B (58)basis of apportionment 分摊基础
B (59)batch 批量
B (60)batch costing 分批成本计算
B (61)beta factor B(市场)风险因素
B (62)bill 帐单
B (63)bill of exchange 汇票
B (64)bill of landing 提单
B (65)bill of materials 用料预计单
B (66)bill payable 应付票据
B (67)bill receivable 应收票据
B (68)bin card 存货记录卡
B (69)bonus 红利
B (70)book-keeping 薄记
B (71)Boston classification 波士顿分类
B (72)breakeven chart 保本图
B (73)breakeven point 保本点
B (74)breaking-down time 复位时间
B (75)budget 预算
B (76)budget center 预算中心
B (77)budget cost allowance 预算成本折让
B (78)budget manual 预算手册
B (79)budget period 预算期间
B (80)budgetary control 预算控制
B (81)budgeted capacity 预算生产能力
B (82)burden 制造费用
B (83)business center 经营中心
B (84)business entity 营业个体
B (85)business unit 经营单位
B (86)buy-out management 管理性购买产权
B (87)by-product 副产品

C (88)called-up share capital 催缴股本
C (89)capacity 生产能力
C (90)capacity ratios 生产能力比率
C (91)capital 资本
C (92)capital assets pricing model 资本资产计价模式
C (93)capital commitment 承偌资本
C (94)capital employed 已运用的资本
C (95)capital expenditure 资本支出
C (96)capital expenditure authorization 资本支出核准
C (97)capital expenditure control 资本支出控制
C (98)capital expenditure proposal 资本支出申请
C (99)capital funding planning 资本基金筹集计划
C (100)capital gain 资本收益
C (101)capital investment appraisal 资本投资评估
C (102)capital maintenance 资本保全
C (103)capital resource planning 资本资源计划
C (104)capital surplus 资本盈余
C (105)capital turnover 资本周转率
C (106)card 记录卡
C (107)cash 现金
C (108)cash account 现金帐户
C (109)cash book 现金帐薄
C (110)cash cow 金牛产品
C (111)cash flow 现金流量
C (112)cash discounted 现金贴现
C (113)cash flow budget 现金流量预算
C (114)cash flow statement 现金流量表
C (115)cash ledger 现金分类帐
C (116)cash limit 现金限额
C (117)CCA 现时成本会计
C (118)center 中心
C (119)changeover time 变更时间
C (120)chartered entity 特许经济个体
C (121)cheque 支票
C (122)cheque register 支票登记薄
C (123)coin analysis 零钱分类
C (124)classification 分类
C (125)clock card 工时卡
C (126)code 代码
C (127)commitment accounting 承偌确认会计
C (128)common cost 共同成本
C (129)company limited by guarantee 有限担保责任公司
C (130)company limited shares 股份有限公司
C (131)competitive position 竞争能力状况
C (132)concept 概念
C (133)conglomerate 跨行业企业
C (134)consistency concept 一致性概念
C (135)consolidated accounts 合并报表
C (136)consolidation accounting 合并会计
C (137)consortium 财团
C (138)contingency plan 应急计划
C (139)contingent liabilities 或有负债
C (140)continuous operation 连续生产
C (141)contra 抵消
C (142)contract cost 合同成本
C (143)contract costing 合同成本计算
C (144)contribution 贡献毛益
C (145)contribution ventre 贡献中心
C (146)contribution chart 贡献图
C (147)contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率
C (148)contribution to sales ration 贡献毛益对销售比率
C (149)control 控制
C (150)control account 控制帐户
C (151)control limits 控制限度
C (152)controllability concept 可控制概念
C (153)controllable cost 可控制成本
C (154)conversion cost 加工成本
C (155)convertible loan stock 来源： 可转换为股票的贷款
C (156)corporate appraisal 公司评估
C (157)corporate planning 公司计划
C (158)corporate social reporting 公司社会报告
C (159)corporation 股份公司
C (160)cost 成本
C (161)cost account 成本帐户
C (162)cost accounting 成本会计
C (163)cost accounting manual 成本手册
C (164)cost accounts calendar 成本报表的日历时间
C (165)cost adjustment 成本调整
C (166)cost allocation 成本分配
C (167)cost apportionment 成本分摊
C (168)cost attribution 成本归属
C (169)cost audit 成本审计
C (170)cost behaviour 成本性态
C (171)cost benefit analysis 成本效益分析
C (172)cost center 成本中心

D (202)debenture 债券
D (203)debit note 借项通知
D (204)debit capacity 举债能力
D (205)debt ratio 债务比率
D (206)debtor 债务人
D (207)debtor days ratio 应收帐款天数率
D (208)debtors 应收款
D (209)debtors ledger 应收帐款分类帐
D (210)debtor’ age analysis 应收帐款帐龄分析
D (211)decision driven costs 决策连动成本
D (212)decision tree 决策树
D (213)defects 次品
D (214)deferred expenditure 递延支出
D (215)deferred shares 递延股份
D (216)deferred taxation 递延税款
D (217)delivery note 交货单
D (218)departmental accounts 部门报表
D (219)departmental budget 部门预算
D (220)depreciation 折旧
D (221)dispatch note 发运单
D (222)development cost 开发成本
D (223)differential cost 差别成本
D (224)direct hours yield 直接工时产出率
D (225)direct labour cost-standard 标准直接人工成本
D (226)direct labour efficiency-variance 直接人工效率差异
D (227)direct labour rate—variance 直接人工费率差异
D (228)direct labour total-variance 直接人工总差异
D (229)direct material mix-variance 直接材料结构差异
D (230)direct price-variance 直接材料价格差异
D (231)direct material total-variance 直接材料总差异
D (232)direct materials usage-variance 直接材料用量差异
D (233)direct materials yieldvariance 直接材料产出率差异
D (234)direct cost 直接成本
D (235)direct debit 直接借项
D (236)direct hours yield 直接小时产出率
D (237)direct labour cost percentage rate 直接人工成本百分比
D (238)direct labour hour rate 直接人工小时率
D (239)directs on indirect work 间接工作事项上的工时
D (240)discount rate 贴现率
D (241)discounted cash flow 现金流量贴现
D (242)discretionary cost 酌量成本
D (243)distribution cost 摊销成本
D (244)diversions 移用
D (245)diverted hours 移用小时
D (246)diverted hours ratio 移用工时比率
D (247)dividend 股利
D (248)dividend cover 股利产出率
D (249)dividend per share 每股股利
D (250)dog 疲软产品
D (251)double entry accounting 复式会计
D (252)double-entry book-keeping 复式薄记
D (253)doubtful debts 可疑债务
D (254)down time 停工时间
D (255)dynamic programming 动态规划
E (256)earning per share 每股盈利
E (257)earning ratio 市盈率
E (258)economic order quantity(EOQ) 经济订购批量
E (259)efficient market hypothesis 有效市场假设
E (260)efficiency ration 效率性比率
E (261)element of cost 成本要素
E (262)entity 经济个体
E (262)environmental audit 环境审计
E (263)environmental impact assessment 环境影响评价
E (264)EOQ 经济订购批量
E (265)equity 权益
E (266)equity method of accounting 权益法会计计算
E (267)equity share capital 权益股本
E (268)equivalent units 当量
E (269)event 事项
E (270)exceptional items 例外事项
E (271)expected value 期望值
E (272)expenditure 支出
E (273)expenses 费用
E (274)external audit 外部审计
E (275)external failure cost 外部损失成本
E (276)extraordinary items 非常事项

F (277)factory goods 让售商品
F (278)factoring 应收帐款让售
F (279)fail value 公允价值
F (280)feedback 反馈
F (281)FIFO 先近先出法
F 282)final accounts 年终报表
F (283)finance lease 融资租赁
F (284)financial accounting 财务会计
F (285)financial accounts calendar adjustment 财务报表的日历时间调整
F (286)financial management 财务管理
F (287)financial planning 财务计划
F (288)financial statement 财务报表
F (289)finished goods 完成品
F (290)fixed asset 固定资产
F (291)fixed overhead 固定制造费用
F (292)fixed asset turnover 固定资产周转率
F (293)fixed assets register 固定资产登记薄
F (294)fixed cost 固定成本
F (295)flexed budget 变动限额预算
F (296)flexible budget 弹性预算
F (297)float time 浮动时间

F (298)floating charge 流动抵押
F (299)flow of funds statement 资金流量表
F (300)forecasting 预测
F (301)founder’s shares 发起人股份
F (302)full capacity 满负荷生产能力
F (303)function costing 职能成本计算
F (304)functional budget 职能预算
F (305)fund accounting 基金会计
F (306)fundamental accounting concept 基础会计概念
F (307)fungible assets 可互换资产
F (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)
G (311)goal congruence 目标一致性
G (312)going concern concept 持续经营概念
G (313)goods received note 商品收讫单
G (314)goodwill 商誉
G (315)gross dividend yield 总股息产出率
G (316)gross margin 总边际
G (317)gross profit 毛利润
G (318)gross profit percentage 毛利润百分比
G (319)group 企业集团
G (320)group accounts 集团报表
H (312)high-geared 高结合杠杆(比例)
H (313)hire purchase 租购
H (314)historical cost 历史成本
H (315)historical cost accounting 历史成本会计
H (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 负债
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 变现资产
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