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
entity 经济个体
environmental audit 环境审计environmental impact assessment 环境影响评价EOQ 经济订购批量
equity 权益
equity method of accounting权益法会计计算equity share capital权益股本
equivalent units当量
event事项
exceptional items例外事项
expected value期望值
expenditure支出
expenses费用
external audit外部审计
external failure cost外部损失成本extraordinary items非常事项
factory good让售商品
factoring应收帐款让售
fail value公允价值
feedback反馈
FIFO先近先出法
final accounts年终报表
finance lease融资租赁
financial accounting财务会计
financial accounts calendar adjustment财务报表的日历时间调整financial management财务管理
financial planning财务计划
financial statement财务报表
finished goods完成品
fixed asset固定资产
fixed overhead固定制造费用
fixed asset turnover固定资产周转率
fixed assets register固定资产登记薄
fixed cost固定成本
flexed budget变动限额预算
flexible budget弹性预算
float time浮动时间
floating charge流动抵押
flow of funds statement资金流量表
forecasting预测
founder’s shares发起人股份
full capacity 满负荷生产能力
function costing 职能成本计算
goodwill 商誉
gross dividend yield 总股息产出率
gross margin 总边际
gross profit 毛利润
gross profit percentage 毛利润百分比
group 企业集团
group accounts 集团报表
high-geared 高结合杠杆(比例)
hire purchase 租购
historical cost 历史成本
historical cost accounting 历史成本会计hours 小时hurdle rate 最低可接受的报酬率
ideal standard 理想标准
idle capacity ration 闲置生产能力比率
idle time 闲置时间
impersonal accounts 非记名帐户
imprest system 定额备用制度
income and expenditure account 收益和支出报表incomplete records 不完善记录
incremental cost 增量成本
incremental yield 增量产出率
indirect cost 间接成本
indirect hours 间接小时
insolvency 无力偿付
intangible asset 无形资产
integrated accounts 综合报表
interdependency concept 关联性概念
interest cover 利息保障倍数
interlocking accounts 连锁报表
internal audit 内部审计
internal check 内部牵制
internal control system 内部控制体系
internal failure cost 内部损失成本
internal rate of return(IRR) 内含报酬率inventory 存货
investment 投资
investment center 投资中心invoice register 发票登记薄issued share capital 已发行股本job 定单
job card 工作卡
job costing 工作成本计算
job sheet 工作单
joint cost 联合成本
joint products 联产品
joint stock company 股份公司joint venture 合资经营
journal 日记帐
just-in-time(JIT) 适时制度
jusy-in-time production 适时生产just-in-time purchasing 适时购买key factor 关键因素
labour 人工
labour transfer note 人工转移单leaning curve 学习曲线
ledger 分类帐户
length of order book 定单平均周期
letter of credit 信用证
leverage 举债经营比率
liabilities 负债
life cycle costing 寿命周期成本计算LIFO 后近先出法
limited liability company 有限责任公司limiting factor 限制因素
line-item budget 明细支出预算
liner programming 线性规划
liquid assets 变现资产
liquidation 清算
liquidity ratios 易变现比率
loan 贷款
loan capital 借入资本
long range palnning 长期计划
lost time record 虚耗时间记录
low geared 低结合杠杆(比例)
lower of cost or net realizable
value concept 成本或可变净价孰低概念machine hour rate 机器小时率machine time record 机器时间记录managed cost 管理成本
management accounting 管理会计
management accounting concept 管理会计概念management accounting guides 管理会计指导方针management audit 管理审计
management buy-out 管理性购买产权management by exception 例外管理原则
margin 边际
margin of safety ration 安全边际比率
margin cost 边际成本
margin costing 边际成本计算
mark-down 降低标价
mark-up 提高标价
market risk premium 市场分险补偿
market share 市场份额
marketing cost 营销成本
matching concept 配比概念
materiality concept 重要性概念
materials requisition 领料单
materials returned note 退料单
materials transfer note 材料转移单memorandum of association 公司设立细则merger 兼并
merger accounting 兼并会计
minority interest 少数股权
mixed cost 混合成本N
net assets 净资产
net book value 净帐面价值
net liquid funds 净可变现资金
net margin 净边际
net present value(NPV) 净现值
net profit 净利润
net worth 资产净值
network analysis 网络分析
noise 干捞
nominal account 名义帐户
nominal share capital 名义股本
nominal holding 代理持有股份
non-adjusting events 非调整事项
non-financial performance measurement 非财务业绩计量non-intergrated accounts 非综合报表
non-liner programming 非线性规划
non-voting shares 无表决权的股份
notional cost 名义成本
number of days stock 存货周转天数
number of weeks stock 存货周转周数
objective classification 客体分类
obsolescence 陈旧
off balance sheet finance 资产负债表外筹资offer for sale 标价出售operating budget 经营预算
operating lease 经营租赁
operating statement 营业报表
operation time 操作时间
operational control 经营控制
operational gearing 经营杠杆
operating plans 经营计划
opportunity cost 机会成本
order 定单
ordinary shares 普通股
out-of-date cheque 过期支票
over capitalization 过分资本化
overhead 制造费用
overhead absorption rate 制造费用分配率
overhead cost 制造费用
overtrading 超过营业资金的经营
paid cheque 已付支票
paid-up share capital 认定股本
parent company 母公司
pareto distribution 帕累托分布
participating preference shares 参与优先股partnership 合伙payable ledger 应付款项帐户
payback 回收期
payments and receipts account 收入和支出报表payments withheld 保留款额
payroll 工资单
payroll analysis 工资分析
percentage profit on turnover 利润对营业额比率
period cost 期间成本
perpetual inventory 永续盘存
personal account 记名帐户
PEPT 项目评审法
petty cash account 备用金帐户
petty cash voucher 备用金凭证
physical inventory 实地盘存
planning 计划
planning horizon 计划时限
planning period 计划期间
policy cost 政策成本
position audit 状况审计
post balance sheet events 资产负债表编后事项
practical capacity 实际生产能力pre-acquisition losses 购置前损失pre-acquisition profits 购置前利润preference shares 优先股preference creditors 优先债权人preferred creditors 优先债权人prepayments 预付款项
present value 现值
prevention cost 预防成本
price ratio 市盈率
常用会计类英语词汇汇总
常用会计类英语词汇汇总基本词汇 A(1)account账户,报表 A(2)accountingpostulate会计假设 A(3)accountingvaluation会计计价 A(4)accountabilityconcept经营责任概念 A(5)accountancy会计职业 A(6)accountant会计师 A(7)accounting会计 A(8)agencycost代理成本 A(9)accountingbases会计基础 A(10)accountingmanual会计手册 A(11)accountingperiod会计期间 A(12)accountingpolicies会计方针 A(13)accountingrateofreturn会计报酬率 A(14)accountingreferencedate会计参照日 A(15)accountingreferenceperiod会计参照期间 A(16)accrualconcept应计概念 A(17)accrualexpenses应计费用 A(18)acidtestratio速动比率(酸性测试比率) A(19)acquisition收购 A(20)acquisitionaccounting收购会计 A(21)adjustingevents调整事项 A(22)administrativeexpenses行政管理费 A(23)amortization摊销 A(24)analyticalreview分析性复核 A(25)annualequivalentcost年度等量成本法 A(26)annualreportandaccounts年度报告和报表 A(27)appraisalcost检验成本 A(28)appropriationaccount盈余分配账户 A(29)articlesofassociation公司章程细则 A(30)assets资产 A(31)assetscover资产担保 A(32)assetvaluepershare每股资产价值 A(33)associatedcompany联营公司 A(34)attainablestandard可达标准 A(35)attributableprofit可归属利润 A(36)audit审计 A(37)auditreport审计报告 A(38)auditingstandards审计准则 A(39)authorizedsharecapital额定股本 A(40)availablehours可用小时 A(41)avoidablecosts可避免成本 B(42)back-to-backloan易币贷款
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
常见会计英语词汇
常见会计英语词汇
会计常用词汇(一) 一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank 其他货币资金Other cash and cash equivalents 外埠存款Other city Cash in bank 银行本票Cashier''s cheque 银行汇票Bank draft 信用卡Credit card 信用证保证金L/C Guarantee deposits 存出投资款Refundable deposits 短期投资Short-term investments 股票Short-term investments - stock 债券Short-term investments - corporate bonds 基金Short-term investments - corporate funds 其他other 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 应收票据Note receivable 银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 其他应收款Other notes receivable 坏账准备Bad debt reserves 预付账款Advance money 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 物资采购Supplies purchasing 原材料Raw materials 包装物Wrappage 低值易耗品Low-value consumption goods 材料成本差异Materials cost variance 自制半成品Semi-Finished goods 库存商品Finished goods 商品进销差价Differences between purchasing and selling price 委托加工物资Work in process - outsourced 委托代销商品Trust to and sell the goods on a commission basis 受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves
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。
会计英语词汇大汇总
会计英语词汇大汇总,要背熟哦!2018-01-06会计说 会计说汇集财会行业的最新政策,实操干货>> 作为一名合格的财务工作人员,除了专业技能,英语也是大家要注意提升的方面哦~kavin老师为大家整理汇总了会计英语词汇,赶快收藏对照查看哦~ accountantgenaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称,会计科目 accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period(会计期间)are related tospecific time periods ,typically one year(通常是一年) 资产负债表:balance sheet 可以不大写b 利润表:income statements (or statements of income) 利润分配表:retained earnings 现金流量表:cash flows 市场部Marketing 销售部Sales Department (也有其它讲法,如宝洁公司销售部叫客户生意发展部CBD) 客户服务Customer Service ,例如客服员叫CSR,R for representative 人事部Human Resource 行政部Admin.
(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
常用会计英语词汇
常用会计英语词汇基本词汇 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (8)agency cost 代理成本 A (10)accounting manual 会计手册 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (39)authorized share capital 额定股本 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (51)basis of apportionment 分摊基础 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (61)bin card 存货记录卡 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册
常用会计英语词汇
常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
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)
会计相关英语词汇
account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表Accounting period 会计期间accounting year 或financial year 会计年度 accountant genaral 会计主任 account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户 分类account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表account payable 应付帐款 account receivable 应收帐款account of payments 支出表account of receipts 收入表 account title 帐户名称,会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐 Accounting period (会计期间) are related to specific time periods ,typically one year (通常是一年)资产负债表:balance sheet 可以不大写b 利润表:income statements (or statements of income)利润分配表:retained earnings 现 金流量表:cash flows 1、部门的称谓 市场部Marketing 销售部Sales Department (也有其它讲法,如宝洁公司销售部叫客户生意发展部客户服务 CBD)Customer Service ,例如客服员叫CSR,R for representative 人事部Human Resource 行政部Admin. 财务部Finance & Accounting 产品供应Product Supply ,例如产品调度员叫P S Planner 2、人员的称谓助理Assistant 秘书secretary 前台接待小姐Receptionist 文员clerk,如会计文员为Accounting Clerk 主任supervisor 经理Man ager 总经理GM, General Manager 入场费admission 运费freight 小费tip 学费tuition 价格,代价charge 制造费用Manu facturi ng overhead 材料费Materials 管理人员工资Executive Salaries 奖金Wages 退职金Retirement allowanee 补贴Bonus 夕卜保劳务费Outsourc ing fee 福禾U费Employee benefits/welfare 会议费Coferemce 加班 餐费Special duties 市内交通费Busin ess traveli ng 通讯费Correspondence 电话费 Correspondence 水电取暖费Water and Steam 税费Taxes and dues 租赁费Re nt 管理费 Maintenance 车辆维护费Vehicles maintenance 油料费Vehicles maintenance 培训费 Education and training 接待费Entertainment 图书、印刷费Books and printing 运费 Transpotation 保险费In sura nee premium 支付手续费Commissi on 杂费Sundry charges 折 旧费Depreciation expense 机物料消耗Article of con sumption 劳动保护费Labor protect ion fees 总监Director 总会计师Finance Con troller 高级Senior如高级经理为Senior Manager
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
(完整版)会计专业英语词汇大全
一.专业术语 Accelerated Depreciation Method 计算折旧时,初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation,双倍余额递减折旧法 double declining balance depreciation,年限总额折旧法 sum of the years' depreciation Account 科目,帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环,指按顺序进行记录,归类,汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式:资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率:一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制,债权发生制:以应收应付为计算基础,以确定本期收益与费用的一种方式。凡应属本期的收益于费用,不论其款项是否以收付,均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用:指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率,企业速动资产与流动负债的比率,又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表,指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录:在会计期末所做的分录,将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法:用备抵帐户作为各项资产帐户的抵销帐户,以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用:将坏帐传人费用帐户,冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节:企业自身的存款帐户余额和银行对帐单的余额不符时,应对未达帐进行调节。 Bank statement 银行对帐单,银行每月寄给活期存款客户的对帐单,列明存款兑现支票和服务费用。