acca 专业词汇表[精彩]
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acca 专业词汇表[精彩]
序号英语汉语
履行职责的工作能力 1 ability to perform the work
承接业务的程序 2 acceptance procedures
经管责任 3 accountability
会计估计 4 accounting estimate
应收帐款名单 5 accounts receivable listing
应收账款 6 accounts receivable
应计项目名单 7 accruals listing
应计项目 8 accruals
准确性 9 accuracy
否定意见 10 adverse opinion
帐龄分析法 11 aged analysis
代理人 12 agents
程序审查(约定审计业务) 13 agreed-upon procedures
分析错误 14 analysis of errors
不正常的错误 15 anomalous error
任命(职业道德) 16 appointment ethics
任命 17 appointment
联合企业 18 associated firms
注册会计师(ACCA) 19 association of chartered certified accounts(ACCA) 承担鉴证业务 20 assurance engagement
鉴证 21 assurance
审计,审核,核数 22 audit
接受审计 23 audit acceptance
审计方法 24 audit approach
审计委员会,审计小组 25 audit committee
审计业务约定书 26 ahudit engagement
审计评价 27 audit evaluation
审计证据 28 audit evidence
审计计划 29 audit plan
审计程序 30 audit program
审计报告(交流方式) 31 audit report as a means of communication 审计报告 32 audit report
审计风险 33 audit risk
审计抽样 34 audit sampling
审计工作人员 35 audit staffing
审计及时 36 audit timing
审计线索 37 audit trail
审计准则 38 auditing standards
审计职业审慎性 39 auditors' duty of care
审计报告 40 auditors' report
遵循ISA(国际审计准则) 41 authority attached to ISAs
(电脑)自动生产的工作底 42 automated working papers 稿
坏账 43 bad debts
银行 44 bank
银行对账单,余额调节表 45 bank reconciliation
收益权 46 beneficial interests
最好的价值 47 best value
经营风险 48 business risk
cadbury 委员会 49 cadbury committee
现金盘点 50 cash count
现金循环 51 cash system
改变债务的性质上 52 changes in nature of engagement
费用和佣金 53 charges and commitments
慈善团体 54 charities
审计的年表 56 chronology of an audit
CIS 应用控制 57 CIS application controls
CIS 环境单机微型计算器 58 CIS environments stand-alone microcomputers
顾客甄别 59 client screening
紧密联系 60 closely connected
俱乐部 61 clubs
在审计员和管理者间沟通 62 communications between auditors and management
内部控制上的沟通 63 communications on internal control
公司法 64 companies act
比较财务报表 65 comparative financial statements
比较的 66 comparatives
能力 67 competence
承接编制(业务) 68 compilation engagement
完整性 69 completeness
审计终结 70 completion of the audit
符合会计规则 71 compliance with accounting regulations
计算器援助的审计技术 72 computers assisted audit techniques (CAATs) (CAATs)
信任 73 confidence
保密性 74 confidentiality
应收帐款询证函 75 confirmation of accounts receivable
利益冲突 76 conflict of interest
工程应付款 77 constructive obligation
或有资产 78 contingent asset
或有负债 79 contingent liability
控制环境 80 control environment
控制程序 81 control procedures
控制风险 82 control risk
争论 83 controversy
公司治理 84 corporate governance
相关的数值 85 corresponding figures
转换成本,加工成本 86 cost of conversion
成本 87 cost
优待 88 courtesy
债权人 89 creditors
本期审计档案 90 current audit files
数据库管理制度 (数据管理 91 database management system (DBMS) 系统)
报告的日期 92 date of report
折旧 93 depreciation
(抽样)样品的选取 94 design of the sample
检查风险 95 detection risk
直接核查法 96 direct verification approach
有方向的抽查 97 directional testing
董事酬金 98 directors' emoluments
董事服务合约 99 directors' serve contracts
与经营管理者意见不一致 100 disagreement with management
拒绝表示意见 101 disclaimer of opinion
分销,分派，分配 102 distributions
documentation of understanding and assessment of control 控制风险评估的文件编集 103 risk
审计程序的审计文档 104 documenting the audit process
应有关注 105 due care
应有的技能和谨慎 106 due skill and care
经济 107 economy
教育 108 education
效用,效果 109 effectiveness
效益,效率 110 efficiency
合格、资格 / 无资格 111 eligibility / ineligibility
强调某事项 112 emphasis of matter
业务约定书 114 engagement letter
错误 115 error
审计程序结果的评估 116 evaluating of results of audit procedures 检查 117 examinations
存在性 118 existence
期望差距 119 expectations
预期的错误 120 expected error
经验 121 experience
专家 122 expert
独立审计 123 external audit
外部复核报告 124 external review reports
公正 125 fair
费用谈判 126 fee negotiation
控制风险的最终评定 127 final assessment of control risk
期末审计 128 final audit
财政报告公布 129 financial statement assertions
财务 130 financial
产成品 131 finished goods
流程图 132 flowcharts
舞弊 133 fraud and error
欺诈 134 fraud
基本原理 135 fundamental principles
一般的 CIS 控制 136 general CIS controls
对管理者的一般报告 137 general reports to mangement
持续经营假设 138 going concern assumption
持续经营 139 going concern
待出售或者退回商品 140 goods on sale or return
商誉 141 goodwill
统治 142 governance
greenbury 委员会 143 greenbury committee
内部审计员执业指南 144 guidance for internal auditors
hampel 委员会 145 hampel committee
随意选择 146 haphazard selection
款待 147 hospitality
人力资源 148 human resources
IAPS 1000银行询证程序 149 IAPS 1000 inter-bank confirmation procedures
IAPS 1001 CIS 环境-单机微 150 IAPS 1001 CIS environments-stand-alone microcomputers 型计算器
IAPS 1002 CIS 环境-(与主 151 IAPS 1002 CIS environments-on-line computer systems 机)联机计算器系统
IAPS 1003 CIS 环境- 数据 152 IAPS 1003 CIS environments-database systems 库系统
IAPS 1005小企业审计中的IAPS 1005 the special considerations in the audit of small 153 特别考虑 entities
IAS 2 库存 154 IAS 2 inventories
资产负债表日后事项 155 IAS 10 events after the balance sheet date IFAC's职业会计的师道德准 156 IFAC's code of ethics for professional accountants 则
所得税 157 income tax
对收入进行审计的审计员 158 incoming auditors
独立估计 159 independent estimate
无资格被任命 160 ineligible for appointment
信息技术 161 information technology
固有风险 162 inherent risk
保险 164 insurance
无形 165 intangibles
完整性 166 integrity
中期审计 167 interim audit
内部审计 168 internal auditing
内部审计师 169 internal auditors
内部控制评价调查表(问卷) 170 internal control evaluation questionnaires (ICEQs)
内部控制调查表 171 internal control questionnaires (ICQs)
内部控制系统 172 internal control system
内部审计的委派 173 internal review assignment
国际审计和鉴证准则委员会 174 international audit and assurance standards board (IAASB) (IAASB)
国际审计实务声明 (IAPSs) 175 international auditing practice statements (IAPSs)
国际会计师联合会 (IFAC) 176 international federation of accountants (IFAC)
盘存制度 177 inventory system
存货估价 178 inventory valuation
230审计文档 179 ISA 230 documentation
240 欺诈和错误 180 ISA 240 fraud and error
250 法律法规的考虑 181 ISA 250 consideration of law and regulations Isa 260 communications of audit matters with those charge 260 与高官的审计事项沟通 182 governance
300 审计计划 183 isa 300 planning
310 对企业的了解 184 isa 310 knowledge of the business
320审计重要性 185 isa 320 audit materiality
400 会计和内部控制 186 isa 400 accounting and internal control
402 企业外聘服务机构的审isa 402 audit considerations relating to entities using 187 计考虑 service organisations
500审计证据 188 isa 500 audit evidence
501审计证据-特殊情况的特isa 501 audit evidence-additional considerations for 189 殊考虑 specific items
510外部询证 190 isa 510 external confirmations
520分析性复核程序 191 isa 520 analytical procedures
530审计抽样 192 isa 530 audit sampling
540会计估计的审计 193 isa 540 audit of accounting estimates
560期后事项 194 isa 560 subsequent events
580管理当局声明书 195 isa 580 management representations
610 内部审计的考虑 196 isa 610 considering the work of internal auditing
620 使用专家的工作 197 isa 620 using the work of an expert
700财务报表的审计报告 198 isa 700 auditors' report on financial statements
710可比性 199 isa 710 comparatives
720 与财务报表审计相关的isa 720 other information in documents containing audited 200 其他信息 financial statements 910 受托复阅财务报表 201 isa 910 engagement to review financial statements
法律和规则 206 legal and regulations
法定义务,法定责任 207 legal obligation
鉴证程度 208 levels of assurance
负债 209 liability
审计范围限制 210 limitation on scope
审计的局限性 211 limitation of audit
控制系统的局限性 212 limitations of controls system
诉讼和赔偿 213 litigation and claims
诉讼 214 litigation
借款,贷款 215 loans
长期负债 216 long term liabilities
低价招揽审计业务 217 lowballing
管理 218 management
经营完整 219 management integrity
管理当局声明书 220 management representation letter
推销,营销,市场学 221 marketing
重要的矛盾 222 material inconsistency
重大误报 223 material misstatements of fact
重要性 224 materiality
计量 225 measurement
微型计算器 226 microcomputers
变更报告 227 modified reports
性质 229 nature
消极鉴证 230 negative assurance
可实现净值 231 net realizable value
非现金资产的登记本 232 non-current asset register
非执行董事 233 non-executive directors
非抽样风险 234 non-sampling risk
非法定审计 235 non-statutory audits
客观性 236 objectivity
或有事项 237 obligating event
或有事项披露 238 obligatory disclosure
出现 240 occurrence
(与主机)联机计算器系统 241 on-line computer systems
期初余额 242 opening balances
经营审计 243 operational audits
经营工作计划 244 operational work plans
意见购买 245 opinion shopping
其他的信息 246 other information
内审外包 247 outsourcing internal audit
财务报表的全面复核 248 overall review of financial statements
滞纳金 249 overdue fees
制造费用分配 250 overhead absorption
定期的计划 251 periodic plan
永久审计档案 252 permanent audit files
个人的亲属关系 253 personal relationships
计划 254 planning
抽样总体 255 population
精密，准确 256 precision
控制风险的初次评估 258 preliminary assessment of control risk 预付款项 259 prepayments
表述，披露 260 presentation and disclosure
会计处理的问题 261 problems of accounting treatment
程序方法 262 procedural approach
程序 263 procedures
接受任命后的审计程序 264 procedures after accepting nomination 采购 265 procurement
保密的职业职责 266 professional duty of confidentiality
备抵,准备 268 provision
公共职责 269 public duty
公众利益 270 public interest
宣传 271 publicity
采购分类账 272 purchase ledger
采购和费用循环 273 purchases and expenses system
保留意见 276 qualified opinion
错误的性质 278 qualitative aspects of errors
随机选择 279 random selection
合理保证 280 reasonable assurance
再评估抽样风险 281 reassessing sampling risk
可靠性 282 reliability
报酬 283 remuneration
对经营的报告 284 report to management
报告 285 reporting
研究和开发成本 286 research and development costs 资格保留 287 reservation of title
准备,储备 288 reserves
收入和资本支出 289 revenue and capital expenditure 复核 290 review
复核和资本支出 291 review and capital expenditure 权力和义务 295 rights and obligations
风险和重要性 297 risk and materiality
以风险为导向的方法 298 risk-based approach
审计师的轮换 300 rotation of auditor appointments 职业道德守则 301 rules of professional conduct
销售制度 303 sales system
销售税金,营业税 304 sales tax
销售,销货 305 sales
样本量 306 sample size
抽样风险 307 sampling risk
抽样单元 308 sampling units
未调整的错误表 309 schedule of unadjusted errors
内部审计的范围和目标 310 scope and objectives of internal audit 职责划分 311 segregation of duties
服务机构 312 service organization
重要影响或未预期的亲属关 313 significant fluctuations or unexpected relationships 系
小企业 314 small entity
个体营业者 316 sole traders
内部控制上的样本证书 318 specimen letter on internal control
利益相关者 319 stakeholders
标准工作底稿 320 standardised working papers
声明 1: 完整，客观性和独立 321 statement 1:integrity,objectivity and independence
声明 2: 信任的职业责任 322 statement 2:the professional duty of confidence
声明 3: 广告，宣传和获得职statement 3: advertising ,publicity and obtaining 323 业工作 professional work
声明 5: 审计聘任的变更 324 statement 5:changes in professional appointment
统计抽样 325 statistical sampling
法定审计 326 statutory audit
法定责任 328 statutory duty
保管责任人 329 stewardship
战略性计划 330 strategic plan
分层 331 stratification
期后事项 332 subsequent events
实证性测试程序 333 substantive procedures
实质性测试 334 substantive tests
充分的适当审计证据 335 sufficient appropriate audit evidence 监督 338 supervision
监督和监控的角色 339 supervisory and monitoring roles
供应商的声明 340 suppliers' statements
系统和内部控制 341 system and internal controls
系统选择法 342 systematic selection
系统为导向的方法 343 systems-based approach
有形的非流动资产 344 tangible non-current assets
投标,清偿 345 tendering
委任的条款 346 terms of the engagement
控制的测试 347 tests of control
股东大会 348 the AGM
委员会 349 the board
三E原则 350 three Es
准时 351 timing
可容忍误差 352 tolerable error
应付帐款 353 trade accounts payable and purchases
应付帐款名单 354 trade accounts payable listing
培训 355 training
国库,库房 356 treasury
真实 357 TRUE
turnbull 委员会 358 turnbull committee
越权 359 ultra vires
不确定性 360 uncertainty
未到(支付)期的未决 361 undue dependence
无保留的审计报告 362 unqualified audit report 使用知识 364 using the knowledge
使用专家的工作 365 using the work of an expert 计价，估价 366 valuation
现金(交易)价格 367 value for money
自愿披露 368 voluntary disclosure
工资，薪金 369 wages and salaries
工资系统 370 wages system
在产品 371 work in progress
工作底稿 372 working papers
会计(acca)词汇
(1) absorbed overhead 已吸收制造费用 (2) ABC 作业基础成本计算 (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
ACCA考试必备财务英语词汇
(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
acca 专业词汇表[精彩]
acca 专业词汇表[精彩] 序号英语汉语 履行职责的工作能力 1 ability to perform the work 承接业务的程序 2 acceptance procedures 经管责任 3 accountability 会计估计 4 accounting estimate 应收帐款名单 5 accounts receivable listing 应收账款 6 accounts receivable 应计项目名单 7 accruals listing 应计项目 8 accruals 准确性 9 accuracy 否定意见 10 adverse opinion 帐龄分析法 11 aged analysis 代理人 12 agents 程序审查(约定审计业务) 13 agreed-upon procedures 分析错误 14 analysis of errors 不正常的错误 15 anomalous error 任命(职业道德) 16 appointment ethics 任命 17 appointment 联合企业 18 associated firms 注册会计师(ACCA) 19 association of chartered certified accounts(ACCA) 承担鉴证业务 20 assurance engagement 鉴证 21 assurance
审计,审核,核数 22 audit 接受审计 23 audit acceptance 审计方法 24 audit approach 审计委员会,审计小组 25 audit committee 审计业务约定书 26 ahudit engagement 审计评价 27 audit evaluation 审计证据 28 audit evidence 审计计划 29 audit plan 审计程序 30 audit program 审计报告(交流方式) 31 audit report as a means of communication 审计报告 32 audit report 审计风险 33 audit risk 审计抽样 34 audit sampling 审计工作人员 35 audit staffing 审计及时 36 audit timing 审计线索 37 audit trail 审计准则 38 auditing standards 审计职业审慎性 39 auditors' duty of care 审计报告 40 auditors' report 遵循ISA(国际审计准则) 41 authority attached to ISAs (电脑)自动生产的工作底 42 automated working papers 稿 坏账 43 bad debts 银行 44 bank 银行对账单,余额调节表 45 bank reconciliation
常见ACCA会计术语汇总
常见ACCA会计术语汇总 Account 有很多意思，常见的主要是“说明、解释;计算、帐单;银行帐户”。例如： 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier：Good afternoon。Can I help you ? 银行出纳：下午好，能为您做什么? Man ：I'd like to open a bank account . 男人：我想开一个银行存款帐户。 还有account title(帐户名称、会计科目)、income account(收益帐户)、account book(帐簿)等。 在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如： 1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。
(整理)acca词汇总结表.
Aaa 美国会计学会 (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
刚入门必须学会的700个ACCA英语单词
刚入门必须学会的700个ACCA英语单词（1）Assets cover资产保障 （2）Asset value per share每股资产价值 （3）Associated company联营公司 （4）Attainable standard可达标准 （5）Attributable profit可归属利润 （6）Audit审计 （7）Audit report审计报告 （8）Auditing standards审计准则 （9）Authorized share capital额定股本 （10）Available hours可用小时 （11）Avoidable costs可避免成本 （12）Back-to-back loan易币贷款 （13）Back flush accounting倒退成本计算 （14）Bad debts坏帐 （15）Bad debts ratio坏帐比率 （16）bank charges银行手续费 （17）Bank overdraft银行透支 （18）Bank reconciliation银行存款调节表 （19）Bank statement银行对帐单 （20）Bankruptcy破产 （21）Basis of apportionment分摊基础
（22）accounting reference period会计参照期间（23）Accrual concept应计概念 （24）Accrual expenses应计费用 （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）Acid test ration速动比率（酸性测试比率）（31）Acquisition购置 （32）ABC作业基础成本计算 （33）absorbed overhead已吸收制造费用 （34）absorption costing吸收成本计算 （35）account帐户，报表 （36）accounting postulate会计假设 （27）accounting series release会计公告文件（38）accounting valuation会计计价 （39）account sale承销清单 （40）accountability concept经营责任概念 （41）accountancy会计职业 （42）accountant会计师 （43）accounting会计
ACCA 专业词汇表
序号英语汉语 1 ability to perform the work 履行职责的工作能力 2 acceptance procedures 承接业务的程序 3 accountability 经管责任 4 accounting estimate 会计估计 5 accounts receivable listing 应收帐款名单 6 accounts receivable 应收账款 7 accruals listing 应计项目名单 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 帐龄分析法 12 agents 代理人 13 agreed-upon procedures 程序审查（约定审计业务） 14 analysis of errors 分析错误 15 anomalous error 不正常的错误 16 appointment ethics 任命（职业道德） 17 appointment 任命 18 associated firms 联合企业 19 association of chartered certified accounts(ACCA) 注册会计师(ACCA) 20 assurance engagement 承担鉴证业务 21 assurance 鉴证 22 audit 审计,审核,核数 23 audit acceptance 接受审计 24 audit approach 审计方法 25 audit committee 审计委员会,审计小组 26 ahudit engagement 审计业务约定书 27 audit evaluation 审计评价 28 audit evidence 审计证据 29 audit plan 审计计划 30 audit program 审计程序 31 audit report as a means of communication 审计报告（交流方式） 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员 36 audit timing 审计及时 37 audit trail 审计线索 38 auditing standards 审计准则 39 auditors' duty of care 审计职业审慎性 40 auditors' report 审计报告 41 authority attached to ISAs 遵循ISA（国际审计准则）
ACCA考试必备词汇：财务报表词汇汇总
ACCA考试必备词汇：财务报表词汇汇总 2018年ACCA考试马上就要到来，为了方便同学们学习，高顿财经为考生带来ACCA必备词汇表，帮助考生掌握财务报表，小编再送一个2018年ACCA资料包可以分享给小伙伴，戳：ACCA资料【新手指南】+讲义+解析音频 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation
会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern)Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure(Reporting)Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle
ACCA高手总结700个ACCA入门英语词汇(下)丨值得收藏
ACCA高手总结700个ACCA入门英语词汇（下）丨值得 收藏 中国学生学习ACCA难在什么地方？主要有两点：一是中国学生一直以来实用中文教材，中文学习资料学习会计以及其他学科，当面对ACCA全英教材以及教学答题模式时英语基础会是一个入门的障碍，第二个难题是长久以来形成的思维模式跟解题思路。 ACCA需要学员更多的发挥主观能动性，发现问题解决问题。光死记硬背并不能够很好的拿下ACCA开始。 对于第一个难题唯有下功夫提高自己英语水平才行，在此A 考君为新人收集整理了ACCA学习有可能会遇到的700个会计英语单词，助ACCA新人更快适应ACCA全英文学习环境。 回顾：ACCA高手总结700个ACCA入门英语词汇（上）丨值得收藏 (381)machine hour rate 机器小时率(382)machine time record 机器时间记录(383)managed cost 管理成本(384)management accounting 管理会计(385)management accounting concept 管理会计概念(386)management accounting guides 管理会计指导方针(387)management audit 管理审计
(388)management buy-out 管理性购买产权 (389)management by exception 例外管理原则(390)margin 边际(391)margin of safety ration 安全边际比率(392)margin cost 边际成本(393)margin costing 边际成本计算 (394)mark-down 降低标价(395)mark-up 提高标价(396)market risk premium 市场分险补偿(397)market share 市场份额(398)marketing cost 营销成本(399)matching concept 配比概念(400)materiality concept 重要性概念 (401)materials requisition 领料单(402)materials returned note 退料单(403)materials transfer note 材料转移单(404)memorandum of association 公司设立细则(405)merger 兼并(406)merger accounting 兼并会计(407)minority interest 少数股权(408)mixed cost 混合成本(409)net assets 净资产(410)net book value 净帐面价值(411)net liquid funds 净可变现资金 (412)net margin 净边际(413)net present value(NPV) 净现值(414)net profit 净利润(415)net realizable value 可变现净值(416)net worth 资产净值(417)network analysis 网络
ACCA词汇
独资企业Sole trader 收购公司Purchasing company 银行透支Bank overdraft 开帐分录Opening entry 购货退回Return outwards 接管Take over 销货退回Return inwards 企业收购帐户Business purchase account 毛利Gross profit 卖主帐户Vendor account 租金与地方税Rent and rates 留存收益Retained earnings 收到的折扣Discount received 普通股股本Ordinary share capital 给与的折扣Discount allowed 优先股股本Preference share capital 要求权Claim 债券Debentures 提款Drawings 损益表Profit and loss account 合伙企业Partnership 股东年会General meeting 合伙人Partner 真实/公允True and fair 合伙协议Partnership agreement 推销成本Distribution cost 资本利息Interest on capital 投资注销额Amount written-off investment 剩余利润Residual profit 自建工程资本化Own work capitalized 分配Appropriation 集团内股票收入Income from shares in group under takings 盈亏分配帐户Profit and loss appropriation 其他股票收入Income from shares in other participating interests 结转下期余额Balance carried down 自有股Own shares 上期结转余额Balance Brought down 负债准备Provisions for liabilities 合伙人贷款Partner’s loan养老金Pensions 合作企业Joint venture 资本赎回公积Capital redemption reserve 合作企业备查帐户Memorandum joint venture 按公司章程保留的公积Reserve provided for by the articles of association 杂费Sundry expenses 公司所得税Corporation tas (CT) 佣金Commission 财政年度Financial year 运出运费Carriage outwards 预交公司所得税Advanced corporation tax(ACT) 运入运费Carriage inwards 主体公司所得税Mainstream corporation tax(MCT) 联合银行存款帐户Joint bank account 所得税率适用年度CT year 商誉Goodwill 税金抵免Tax credit 重估价法Revaluation method 税收机构Inland revenue 合并Amalgamation 应纳税利润Taxable profit 合并前Pre-Amalgamation 公司所得税准备Provision fo CT 合并后Post-Amalgamation 应抵预交公司所得税ACT recoverable 通过支付年金清偿Discharge by payment of annuity 应付公司所得税ACT payable 年金暂记帐户Annuity suspense account 预算报告Budget speech 保险金Premiums 资本收益Capital gain 退保价值Surrender value 小公司税率Small companies rate 边际利率Marginal rate 人寿保险政策帐户Life assurance policies account 贸易表Trading account 完全税率Full rate 终止Cessation 免税投资收益Franked investment income 变卖资产帐户Realization account 资本减免Capital allowances 合伙企业的解体Dissolution of partnership 剩余预交公司所得税Surplus ACT
ACCA F 知识点总结
Chapter1 1. 民法(civil law)和刑法（criminal law ）的划分 Civil law: an form of private law ， used by individuals to assert rights against other individuals Criminal law: an aspect of public law to regulate crimes and to punish offenders 1. legislation(made by the Parliament)/secondary legislation( in exercise of law-making powers delegated by Parliament). [注：Necessity for delegated legislation/secondary legislation :more convenient ;can hand over the task of specifying the law in detail to experts] 2. 在case law 中:common law 普通法[created by judges through the application of the principle of judicial precedent. common law drew on customs/equity law 衡平法:to resolve disputes where damages are not a suitable remedy and to introduce fairness into the legal system.] 2. 不同法院管辖事件的类型 Chapter2 Chapter2 1. Doctrine of Precedence(遵循先例制度的一般规则): some decisions made by a court are binding and similar subsequent legal cases should be decided on the basis of the law established in earlier cases. 2. 可以创立判例法规则: Supreme Court/Court of Appeal/High Court;不可以创立:Crown, Magistrates, County Courts cannot create precedent. 3. Elements of judicial decision(影响法庭判决的因素):ration decidendi 判决理由[the reason for the decision]/Obiter dicta 附带说明[statement made by the way, not binding, but merely of persuasive authority] 4. 法官又可以因为那些理由拒绝先例(disregarding judicial precedent): Overrule 取代[the procedure whereby a court higher in the legal hierarchy sets aside a legal ruling established in a previous case]/Reverse 推翻[a procedure whereby a court higher in the hierarchy reverses the decision of a lower court in the same case]/Distinguishing 法官的自由裁决[a precedent is avoided by a judge demonstrating that the material facts of two cases are not the same] 5. Rules of Statutory Interpretation(法的解释):①the literal approach :the literal rule[means that words in the Act should be given their literal and grammatical meaning rather than what the judge thinks they mean./the golden rule :this rule is applied in circumstances where the application of the literal rule is likely to result in an obviously absurd result. ②the purposive approach :the judge should ,where necessary ,look beyond the words of statute to find out the reason/purpose for its enactment,
最新ACCA财务词汇汇总
A C C A财务词汇
direct hours yield 直接工时产出率 direct labor cost-standard 标准直接人工成本 direct labor efficiency-variance 直接人工效率差异direct labor rate—variance 直接人工费率差异 direct labor total-variance 直接人工总差异 direct material mix-variance 直接材料结构差异direct price-variance 直接材料价格差异 direct material total-variance 直接材料总差异 direct materials usage-variance 直接材料用量差异direct materials yield-variance 直接材料产出率差异irect cost 直接成本 direct debit 直接借项 direct hoursyield 直接小时产出率 direct labor cost percentage rate 直接人工成本百分比direct laborhour rate 直接人工小时率 directs on indirect work 间接工作事项上的工时discount rate 贴现率 discounted cash flow 现金流量贴现 discretionary cost 酌量成本
diversions 移用 diverted hours 移用小时 diverted hour’s ratio 移用工时比率dividend 股利 dividend cover 股利产出率 dividend per share 每股股利 dog 疲软产品 double entry accounting 复式会计 double-entry book-keeping 复式薄记doubtful debts 可疑债务 down time 停工时间 dynamic programming 动态规划 earning per share 每股盈利 earning ratio 市盈率 economic order quantity(EOQ) 经济订购批量efficient market hypothesis 有效市场假设efficiency ration 效率性比率 element of cost 成本要素
ACCA经典词汇
Vocabulary of ACCA textbook ACCA教材主要词汇英汉对照同学们抓紧寒假看吧~开学加 油~ 来源：天府ACCA的日志 独资企业Sole trader 收购公司Purchasing company 银行透支Bank overdraft 开帐分录Opening entry 购货退回Return outwards 接管Take over 销货退回Return inwards 企业收购帐户Business purchase account 毛利Gross profit 卖主帐户Vendor account 租金与地方税Rent and rates 留存收益Retained earnings 收到的折扣Discount received 普通股股本Ordinary share capital 给与的折扣Discount allowed 优先股股本Preference share capital 要求权Claim 债券Debentures 提款Drawings 损益表Profit and loss account 合伙企业Partnership 股东年会General meeting 合伙人Partner 真实/公允True and fair 合伙协议Partnership agreement 推销成本Distribution cost 资本利息Interest on capital 投资注销额Amount written-off investment 剩余利润Residual profit 自建工程资本化Own work capitalized 分配Appropriation 集团内股票收入Income from shares in group under takings 盈亏分配帐户Profit and loss appropriation 其他股票收入Income from shares in other participating interests 结转下期余额Balance carried down 自有股Own shares 上期结转余额Balance Brought down 负债准备Provisions for liabilities 合伙人贷款Partner’s loan养老金Pensions 合作企业Joint venture 资本赎回公积Capital redemption reserve 合作企业备查帐户Memorandum joint venture 按公司章程保留的公积Reserve provided for by the articles of association 杂费Sundry expenses 公司所得税Corporation tas (CT) 佣金Commission 财政年度Financial year 运出运费Carriage outwards 预交公司所得税Advanced corporation tax(ACT) 运入运费Carriage inwards 主体公司所得税Mainstream corporation tax(MCT) 联合银行存款帐户Joint bank account 所得税率适用年度CT year 商誉Goodwill 税金抵免Tax credit 重估价法Revaluation method 税收机构Inland revenue 合并Amalgamation 应纳税利润Taxable profit 合并前Pre-Amalgamation 公司所得税准备Provision fo CT 合并后Post-Amalgamation 应抵预交公司所得税ACT recoverable 通过支付年金清偿Discharge by payment of annuity 应付公司所得税ACT payable 年金暂记帐户Annuity suspense account 预算报告Budget speech 保险金Premiums 资本收益Capital gain 退保价值Surrender value 小公司税率Small companies rate
ACCA 专业词汇表
ACCA 专业词汇表 [键入文字] 序号英语汉语 1 ability to perform the work 履行职责的工作能力 2 acceptance procedures 承接业务的程序 3 accountability 经管责任 4 accounting estimate 会计估计 5 accounts receivable listing 应收帐款名单 6 accounts receivable 应收账款 7 accruals listing 应计项目名单 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 帐龄分析法 12 agents 代理人 13 agreed-upon procedures 程序审查(约定审计业务) 14 analysis of errors 分析错误 15 anomalous error 不正常的错误 16 appointment ethics 任命(职业道德) 17 appointment 任命 18 associated firms 联合企业 19 association of chartered certified accounts(ACCA) 注册会计师(ACCA) 20 assurance engagement 承担鉴证业务
21 assurance 鉴证 22 audit 审计,审核,核数 23 audit acceptance 接受审计 24 audit approach 审计方法 25 audit committee 审计委员会,审计小组 26 ahudit engagement 审计业务约定书 27 audit evaluation 审计评价 28 audit evidence 审计证据 29 audit plan 审计计划 30 audit program 审计程序 31 audit report as a means of communication 审计报告(交流方式) 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员 36 audit timing 审计及时 37 audit trail 审计线索 38 auditing standards 审计准则 39 auditors' duty of care 审计职业审慎性 40 auditors' report 审计报告 41 authority attached to ISAs 遵循ISA(国际审计准则) [键入文字] (电脑)自动生产的工作底 42 automated working papers 稿 43 bad debts 坏账