ACCA高手总结700个ACCA入门英语词汇(下)丨值得收藏
(完整word版)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）42 automated working papers （电脑）自动生产的工作底稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 收益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 现金循环52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和佣金54 charities 慈善团体56 chronology of an audit 审计的年表57 CIS application controls CIS 应用控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 顾客甄别60 closely connected 紧密联系61 clubs 俱乐部62 communications between auditors and management 在审计员和管理者间沟通63 communications on internal control 内部控制上的沟通64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 承接编制（业务）69 completeness 完整性70 completion of the audit 审计终结71 compliance with accounting regulations 符合会计规则72 computers assisted audit techniques (CAA Ts) 计算器援助的审计技术(CAATs)73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款询证函76 conflict of interest 利益冲突77 constructive obligation 工程应付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险[键入文字]83 controversy 争论84 corporate governance 公司治理85 corresponding figures 相关的数值86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system (DBMS) 数据库管理制度(数据管理系统)92 date of report 报告的日期93 depreciation 折旧94 design of the sample （抽样）样品的选取95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 有方向的抽查98 directors' emoluments 董事酬金99 directors' serve contracts 董事服务合约100 disagreement with management 与经营管理者意见不一致 101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派，分配103 documentation of understanding and assessment of controlrisk控制风险评估的文件编集104 documenting the audit process 审计程序的审计文档 105 due care 应有关注106 due skill and care 应有的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格、资格/ 无资格 112 emphasis of matter 强调某事项114 engagement letter 业务约定书115 error 错误116 evaluating of results of audit procedures 审计程序结果的评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部复核报告125 fair公正 126 fee negotiation费用谈判127 final assessment of control risk 控制风险的最终评定 128 final audit期末审计 129 financial statement assertions 财政报告公布 130 financial财务 131 finished goods 产成品 132 flowcharts流程图 133 fraud and error 舞弊 134 fraud欺诈 135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制 137 general reports to mangement 对管理者的一般报告 138 going concern assumption 持续经营假设 139 going concern持续经营140 goods on sale or return 待出售或者退回商品 141 goodwill 商誉 142 governance统治143 greenbury committeegreenbury 委员会 144 guidance for internal auditors 内部审计员执业指南 145 hampel committee hampel 委员会 146 haphazard selection 随意选择 147 hospitality款待 148 human resources人力资源149 IAPS 1000 inter-bank confirmation proceduresIAPS 1000银行询证程序150 IAPS 1001 CIS environments-stand-alone microcomputersIAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systemsIAPS 1002 CIS 环境-(与主机)联机计算器系统 152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153IAPS 1005 the special considerations in the audit of small entities IAPS 1005小企业审计中的特别考虑154 IAS 2 inventories IAS 2 库存 155 IAS 10 events after the balance sheet date 资产负债表日后事项 156 IFAC's code of ethics for professional accountants IFAC's 职业会计的师道德准则 157 income tax所得税158 incoming auditors 对收入进行审计的审计员 159 independent estimate 独立估计160 ineligible for appointment 无资格被任命 161 information technology信息技术[键入文字]162 inherent risk 固有风险 164 insurance 保险 165 intangibles 无形 166 integrity 完整性 167 interim audit 中期审计 168 internal auditing 内部审计 169 internal auditors内部审计师170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表（问卷） 171 internal control questionnaires (ICQs) 内部控制调查表 172 internal control system 内部控制系统 173 internal review assignment内部审计的委派174 international audit and assurance standards board (IAASB)国际审计和鉴证准则委员会(IAASB) 175 international auditing practice statements (IAPSs) 国际审计实务声明 (IAPSs) 176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC) 177 inventory system 盘存制度 178 inventory valuation 存货估价 179 ISA 230 documentation 230审计文档 180 ISA 240 fraud and error240 欺诈和错误 181 ISA 250 consideration of law and regulations250 法律法规的考虑182 Isa 260 communications of audit matters with those chargegovernance260 与高官的审计事项沟通183 isa 300 planning 300 审计计划 184 isa 310 knowledge of the business 310 对企业的了解 185 isa 320 audit materiality 320审计重要性 186 isa 400 accounting and internal control 400 会计和内部控制187isa 402 audit considerations relating to entities using service organisations 402 企业外聘服务机构的审计考虑188 isa 500 audit evidence 500审计证据189isa 501 audit evidence-additional considerations for specific items 501审计证据-特殊情况的特殊考虑190 isa 510 external confirmations 510外部询证 191 isa 520 analytical procedures 520分析性复核程序 192 isa 530 audit sampling 530审计抽样 193 isa 540 audit of accounting estimates 540会计估计的审计 194 isa 560 subsequent events 560期后事项 195 isa 580 management representations 580管理当局声明书 196 isa 610 considering the work of internal auditing 610 内部审计的考虑 197 isa 620 using the work of an expert620 使用专家的工作198 isa 700 auditors' report on financial statements 700财务报表的审计报告 199 isa 710 comparatives 710可比性200 isa 720 other information in documents containing auditedfinancial statements720 与财务报表审计相关的其他信息201 isa 910 engagement to review financial statements 910 受托复阅财务报表206 legal and regulations 法律和规则207 legal obligation 法定义务,法定责任208 levels of assurance 鉴证程度209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的局限性212 limitations of controls system 控制系统的局限性213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing 低价招揽审计业务218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 重要的矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告229 nature 性质230 negative assurance 消极鉴证231 net realizable value 可实现净值232 non-current asset register 非现金资产的登记本233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 非法定审计236 objectivity 客观性237 obligating event 或有事项238 obligatory disclosure 或有事项披露240 occurrence 出现241 on-line computer systems (与主机)联机计算器系统 242 opening balances 期初余额243 operational audits 经营审计244 operational work plans 经营工作计划[键入文字]245 opinion shopping 意见购买246 other information 其他的信息247 outsourcing internal audit 内审外包248 overall review of financial statements 财务报表的全面复核 249 overdue fees 滞纳金250 overhead absorption 制造费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划255 population 抽样总体256 precision 精密，准确258 preliminary assessment of control risk 控制风险的初次评估 259 prepayments 预付款项260 presentation and disclosure 表述，披露261 problems of accounting treatment 会计处理的问题262 procedural approach 程序方法263 procedures 程序264 procedures after accepting nomination 接受任命后的审计程序 265 procurement 采购266 professional duty of confidentiality 保密的职业职责268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 采购分类账273 purchases and expenses system 采购和费用循环276 qualified opinion 保留意见278 qualitative aspects of errors 错误的性质279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评估抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 资格保留288 reserves 准备,储备289 revenue and capital expenditure 收入和资本支出290 review 复核291 review and capital expenditure 复核和资本支出295 rights and obligations 权力和义务297 risk and materiality 风险和重要性298 risk-based approach 以风险为导向的方法 300 rotation of auditor appointments 审计师的轮换301 rules of professional conduct 职业道德守则303 sales system 销售制度304 sales tax 销售税金,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单元309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部审计的范围和目标 311 segregation of duties 职责划分312 service organization 服务机构313 significant fluctuations or unexpected relationships 重要影响或未预期的亲属关系314 small entity 小企业316 sole traders 个体营业者318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 利益相关者320 standardised working papers 标准工作底稿321 statement 1:integrity,objectivity and independence 声明1: 完整，客观性和独立 322 statement 2:the professional duty of confidence 声明2: 信任的职业责任323 statement 3: advertising ,publicity and obtainingprofessional work声明3: 广告，宣传和获得职业工作324 statement 5:changes in professional appointment 声明5: 审计聘任的变更325 statistical sampling 统计抽样326 statutory audit 法定审计328 statutory duty 法定责任329 stewardship 保管责任人330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实证性测试程序334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据338 supervision 监督339 supervisory and monitoring roles 监督和监控的角色340 suppliers' statements 供应商的声明341 system and internal controls 系统和内部控制342 systematic selection 系统选择法343 systems-based approach 系统为导向的方法[键入文字]344 tangible non-current assets 有形的非流动资产 345 tendering 投标,清偿346 terms of the engagement 委任的条款347 tests of control 控制的测试348 the AGM 股东大会349 the board 委员会350 three Es 三E原则351 timing 准时352 tolerable error 可容忍误差353 trade accounts payable and purchases 应付帐款354 trade accounts payable listing 应付帐款名单355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到(支付)期的未决 362 unqualified audit report 无保留的审计报告 364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金(交易)价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。
ACCA考试常见词汇中英对照表及释义-推荐下载
ACCA词汇表
序号英语汉语1ability to perform the work履行职责的工作能力2acceptance procedures承接业务的程序 3accountability经管责任4accounting estimate会计估计5accounts receivable listing应收帐款名单6accounts receivable应收账款7accruals listing应计项目名单8accruals应计项目9accuracy准确性10adverse opinion否定意见11aged analysis帐龄分析法12agents代理人13agreed-upon procedures商定程序审查14analysis of errors分析错误15anomalous error不正常的错误16appointment ethics任命（职业道德） 17appointment任命18associated firms联合企业19association of charteredcertified accounts(ACCA)注册会计师(ACCA) 20assurance engagement承担鉴证业务21assurance鉴证22audit审计,审核,核数 23audit acceptance接受审计24audit approach审计方法25audit committee审计委员会,审计小组26ahudit engagement审计业务约定书 27audit evaluation审计评价28audit evidence审计证据29audit plan审计计划30audit program审计程序31audit report as a means of communication 审计报告（交流方式）32audit report审计报告33audit risk审计风险34audit sampling审计抽样35audit staffing审计工作人员36audit timing审计及时37audit trail审计线索38auditing standards审计准则39auditors' duty of care审计职业审慎性40auditors' report审计报告41authority attached to ISAs遵循ISA（国际审计准则）42automated working papers（电脑）自动生产的工作底稿43bad debts坏账44bank银行45bank reconciliation银行对账单,余额调节表46beneficial interests收益权47best value最好的价值48business risk经营风险49cadbury committee cadbury 委员会 50cash count现金盘点51cash system 现金循环52changes in nature of engagement改变债务的性质上53charges and commitments 费用和佣金54charities 慈善团体56chronology of an audit 审计的年表57CIS application controls CIS 应用控制58CIS environments stand-alone microcomputersCIS 环境单机微型计算器59client screening 顾客甄别 60closely connected 紧密联系 61clubs 俱乐部62communications between auditors and management 在审计员和管理者间沟通63communications on internalcontrol内部控制上的沟通 64companies act公司法65comparative financialstatements比较财务报表66comparatives比较的67competence能力68compilation engagement承接编制（业务） 69completeness完整性70completion of the audit审计终结71compliance with accountingregulations符合会计规则72computers assisted audit techniques (CAATs)计算器援助的审计技术 (CAATs)73confidence信任74confidentiality保密性75confirmation of accountsreceivable应收帐款询证函 76conflict of interest利益冲突77constructive obligation工程应付款78contingent asset或有资产79contingent liability或有负债80control environment 控制环境81control procedures控制程序82control risk控制风险83controversy争论84corporate governance公司治理85corresponding figures相关的数值86cost of conversion转换成本,加工成本87cost成本88courtesy优待89creditors债权人90current audit files本期审计档案91database management system (DBMS)数据库管理制度(数据管理系统)92date of report报告的日期93depreciation折旧94design of the sample（抽样）样品的选取95detection risk检查风险96direct verification approach直接核查法97directional testing有方向的抽查98directors' emoluments董事酬金99directors' serve contracts董事服务合约100disagreement with management与经营管理者意见不一致101disclaimer of opinion拒绝表示意见102distributions分销,分派，分配103documentation of understanding and assessment of control risk 控制风险评估的文件编集审计程序的审计文104documenting the audit process档105due care应有关注106due skill and care应有的技能和谨慎 107economy经济108education教育109effectiveness效用,效果110efficiency效益,效率111eligibility / ineligibility 合格、资格 / 无资格112emphasis of matter 强调某事项114engagement letter 业务约定书115 error 错误116evaluating of results of audit procedures 审计程序结果的评估117examinations检查118existence存在性119expectations期望差距120expected error预期的错误 121experience 经验122expert专家123external audit独立审计124external review reports外部复核报告 125fair公正126fee negotiation费用谈判127final assessment of control risk 控制风险的最终评定128final audit期末审计129financial statement assertions财政报告公布130financial财务131finished goods产成品132flowcharts流程图133fraud and error舞弊134fraud欺诈135fundamental principles基本原理136general CIS controls一般的 CIS 控制 137general reports to mangement 对管理者的一般报告138going concern assumption持续经营假设139going concern持续经营140goods on sale or return待出售或者退回商品141goodwill商誉142governance统治143greenbury committee greenbury 委员会 144guidance for internal auditors内部审计员执业指南145hampel committee hampel 委员会146haphazard selection随意选择147hospitality款待148human resources人力资源149IAPS 1000 inter-bankconfirmation proceduresIAPS 1000银行询证程序150IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器151IAPS 1002 CIS environments-on-line computer systemsIAPS 1002 CIS 环境-(与主机)联机计算器系统152IAPS 1003 CIS environments-database systemsIAPS 1003 CIS 环境- 数据库系统153IAPS 1005 the specialconsiderations in the audit ofsmall entitiesIAPS 1005小企业审计中的特别考虑154IAS 2 inventories IAS 2 库存155IAS 10 events after the balance sheet date 资产负债表日后事项156IFAC's code of ethics for professional accountantsIFAC's职业会计的师道德准则157income tax所得税158incoming auditors对收入进行审计的审计员159independent estimate独立估计160ineligible for appointment 无资格被任命161information technology信息技术162inherent risk固有风险164insurance保险165intangibles无形166integrity完整性167interim audit中期审计168internal auditing内部审计169internal auditors内部审计师170internal control evaluation questionnaires (ICEQs)内部控制评价调查表（问卷）internal control questionnaires171(ICQs) 内部控制调查表 172internal control system内部控制系统 173internal review assignment内部审计的委派174international audit andassurance standards board(IAASB)国际审计和鉴证准则委员会 (IAASB)175international auditing practice statements (IAPSs)国际审计实务声明(IAPSs)176international federation of accountants (IFAC)国际会计师联合会(IFAC)177inventory system盘存制度178inventory valuation存货估价179ISA 230 documentation230审计文档180ISA 240 fraud and error240 欺诈和错误181ISA 250 consideration of law and regulations 250 法律法规的考虑182Isa 260 communications of auditmatters with those chargegovernance260 与高官的审计事项沟通183isa 300 planning300 审计计划184isa 310 knowledge of thebusiness310 对企业的了解 185isa 320 audit materiality320审计重要性186isa 400 accounting and internal control 400 会计和内部控制187isa 402 audit considerationsrelating to entities usingservice organisations402 企业外聘服务机构的审计考虑188isa 500 audit evidence500审计证据189isa 501 audit evidence-additional considerations forspecific items501审计证据-特殊情况的特殊考虑190isa 510 external confirmations510外部询证191isa 520 analytical procedures520分析性复核程序192isa 530 audit sampling530审计抽样193isa 540 audit of accounting estimates 540会计估计的审计194isa 560 subsequent events560期后事项195isa 580 managementrepresentations 580管理当局声明书196isa 610 considering the work of internal auditing 610 内部审计的考虑197isa 620 using the work of an expert 620 使用专家的工作198isa 700 auditors' report on financial statements 700财务报表的审计报告199isa 710 comparatives710可比性200isa 720 other information indocuments containing auditedfinancial statements720 与财务报表审计相关的其他信息201isa 910 engagement to review financial statements 910 受托复阅财务报表206legal and regulations法律和规则207legal obligation法定义务,法定责任208levels of assurance鉴证程度209liability 负债210limitation on scope审计范围限制211limitation of audit审计的局限性212limitations of controls system控制系统的局限性 213litigation and claims诉讼和赔偿214litigation诉讼215loans借款,贷款216long term liabilities长期负债217lowballing低价招揽审计业务 218management管理219management integrity经营完整220management representationletter管理当局声明书 221marketing推销,营销,市场学 222material inconsistency重要的矛盾223material misstatements of fact重大误报224materiality重要性225measurement计量226microcomputers微型计算器227modified reports变更报告229nature 性质230negative assurance消极鉴证231net realizable value 可实现净值232non-current asset register非现金资产的登记本233non-executive directors 非执行董事234non-sampling risk非抽样风险235non-statutory audits非法定审计236objectivity客观性237obligating event或有事项238obligatory disclosure或有事项披露240occurrence出现241on-line computer systems(与主机)联机计算器系统242opening balances期初余额243operational audits经营审计244operational work plans经营工作计划245opinion shopping意见购买246other information其他的信息247outsourcing internal audit内审外包248overall review of financial statements 财务报表的全面复核249overdue fees滞纳金250overhead absorption制造费用分配 251periodic plan定期的计划252permanent audit files永久审计档案 253personal relationships个人的亲属关系 254planning计划255population抽样总体256precision精密，准确258preliminary assessment of control risk 控制风险的初次评估259prepayments预付款项260presentation and disclosure表述，披露261problems of accountingtreatment会计处理的问题 262procedural approach程序方法263procedures程序264procedures after accepting nomination 接受任命后的审计程序265procurement采购266professional duty ofconfidentiality保密的职业职责 268provision备抵,准备269public duty公共职责270public interest公众利益271publicity宣传272purchase ledger采购分类账273purchases and expenses system采购和费用循环 276qualified opinion保留意见278qualitative aspects of errors错误的性质279random selection随机选择280reasonable assurance合理保证281reassessing sampling risk再评估抽样风险 282reliability可靠性283remuneration报酬284report to management对经营的报告285reporting报告286research and development costs研究和开发成本 287reservation of title资格保留288reserves准备,储备289revenue and capital expenditure收入和资本支出 290review复核291review and capital expenditure复核和资本支出 295rights and obligations权力和义务297risk and materiality风险和重要性298risk-based approach以风险为导向的方法300rotation of auditorappointments审计师的轮换301rules of professional conduct职业道德守则303sales system销售制度304sales tax销售税金,营业税 305sales销售,销货306sample size样本量307sampling risk抽样风险308sampling units抽样单元309schedule of unadjusted errors未调整的错误表310scope and objectives of internal audit 内部审计的范围和目标311segregation of duties职责划分 312service organization服务机构313significant fluctuations or unexpected relationships 重要影响或未预期的亲属关系314small entity小企业316sole traders个体营业者318specimen letter on internal control 内部控制上的样本证书319stakeholders利益相关者 320standardised working papers标准工作底稿statement3211:integrity,objectivity and independence 声明 1: 完整，客观性和独立322statement 2:the professional duty of confidence 声明 2: 信任的职业责任323statement 3: advertising,publicity and obtainingprofessional work声明 3: 广告，宣传和获得职业工作324statement 5:changes inprofessional appointment 声明 5: 审计聘任的变更325statistical sampling统计抽样326statutory audit法定审计328statutory duty法定责任329stewardship保管责任人330strategic plan战略性计划331stratification分层332subsequent events期后事项333substantive procedures实证性测试程序 334substantive tests实质性测试335sufficient appropriate audit evidence 充分的适当审计证据338supervision监督339supervisory and monitoringroles监督和监控的角色 340suppliers' statements供应商的声明341system and internal controls系统和内部控制 342systematic selection系统选择法343systems-based approach系统为导向的方法 344tangible non-current assets有形的非流动资产 345tendering投标,清偿346terms of the engagement委任的条款347tests of control控制的测试348the AGM股东大会349the board委员会350three Es三E原则351timing准时352tolerable error可容忍误差353trade accounts payable andpurchases应付帐款354trade accounts payable listing应付帐款名单355training培训356treasury国库,库房357TRUE真实358turnbull committee turnbull 委员会 359ultra vires越权360uncertainty不确定性361undue dependence未到(支付)期的未决362unqualified audit report无保留的审计报告 364using the knowledge使用知识365using the work of an expert使用专家的工作 366valuation 计价，估价367value for money现金(交易)价格 368voluntary disclosure自愿披露369wages and salaries工资，薪金370wages system工资系统371work in progress在产品372working papers工作底稿。
ACCA考试必备财务英语词汇
(1)ABC作业基础成本计算(2)(2)absorbedoverhead已吸收制造费用(3)(3)absorptioncosting吸收成本计算(12)(12)accounting会计(13)(13)agencycost代理成本(14)(14)accountingbases会计基础(15)(15)accountingmanual会计手册(16)(16)Accountingperiod会计期间(17)(17)Accountingpolicies会计方针(25)Acquisitionaccounting收购会计(26)Activitybasedaccounting作业基础成本计算(27)Adjustingevents调整事项(28)Administrativeexpenses行政管理费(29)Advicenote发货通知(30)Amortization摊销(38)Assetscover资产保障(39)Assetvaluepershare每股资产价值(40)Associatedcompany联营公司(41)Attainablestandard可达标准(42)Attributableprofit可归属利润(43)Audit审计(51)Baddebts坏帐(52)Baddebtsratio坏帐比率(53)bankcharges银行手续费(54)Bankoverdraft银行透支(55)Bankreconciliation银行存款调节表(56)Bankstatement银行对帐单(62)Bill(63)Billofexchange汇票(64)Billoflanding提单(65)Billofmaterials用料预计单(66)Billpayable应付票据(67)Billreceivable应收票据(68)Bincard存货记录卡(76)Budgetcenter预算中心(77)Budgetcostallowance预算成本折让(78)Budgetmanual预算手册(79)Budgetperiod预算期间(80)Budgetarycontrol预算控制(81)Budgetedcapacity预算生产能力(89)Capacity生产能力(90)Capacityratios生产能力比率(91)Capital资本(92)Capitalassetspricingmodel资本资产计价模式(93)Capitalcommitment承偌资本(94)Capitalemployed已运用的资本(102)capitalmaintenance资本保全(103)capitalresourceplanning资本资源计划(104)capitalsurplus资本盈余(105)capitalturnover资本周转率(106)card记录卡(107)cash现金(115)cashledger现金分类帐(116)cashlimit现金限额(117)CCA现时成本会计(118)center中心(119)changeovertime变更时间(127)commitmentaccounting承偌确认会计(128)commoncost共同成本(129)companylimitedbyguarantee有限担保责任公司(130)companylimitedshares股份有限公司(131)competitiveposition竞争能力状况(132)concept概念(140)continuousoperation连续生产(141)contra抵消(142)contractcost合同成本(143)contractcosting合同成本计算(144)contribution贡献毛益(145)contributionventure贡献中心(153)controllablecost可控制成本(154)conversioncost加工成本(155)convertibleloanstock可转换为股票的贷款(156)corporateappraisal公司评估(157)corporateplanning公司计划(158)corporatesocialreporting公司社会报告(166)costallocation成本分配(167)costapportionment成本分摊(168)costattribution成本归属(169)costaudit成本审计(170)costbehaviour成本性态(171)costbenefitanalysis成本效益分析(179)costreduction成本降低(180)coststructure成本结构(181)costunit成本单位(182)cost-volume-profitanalysis(CVP)本量利分析(183)costing成本计算(184)CPP现时购买力会计(192)cumulativepreferenceshares累积优先股(193)currentaccount往来帐户(194)currentasset流动资产(195)currentcostaccounting现时成本会计(196)currentliabilities流动负债(197)currentpurchasingpoweraccounting现时购买力会计(205)debtratio债务比率(206)debtor债务人(207)debtordaysratio应收帐款天数率(208)debtors应收款(209)debtorsledger应收帐款分类帐(210)debtor’ageanalysis应收帐款帐龄分析(218)departmentalaccounts部门报表(219)departmentalbudget部门预算(220)depreciation折旧(221)dispatchnote发运单(222)developmentcost开发成本(223)differentialcost差别成本(231)directmaterialtotal-variance直接材料总差异(232)directmaterialsusage-variance直接材料用量差异(233)directmaterialsyield-variance直接材料产出率差异(234)directcost直接成本(235)directdebit直接借项(236)directhoursyield直接小时产出率(244)diversions移用(245)divertedhours移用小时(246)divertedhour’sratio移用工时比率(247)dividend股利(248)dividendcover股利产出率(249)dividendpershare每股股利(257)earningratio市盈率(258)economicorderquantity(EOQ)经济订购批量(259)efficientmarkethypothesis有效市场假设(260)efficiencyration效率性比率(261)elementofcost成本要素(262)entity经济个体(269)event事项(270)exceptionalitems例外事项(271)expectedvalue期望值(272)expenditure支出(273)expenses费用(274)externalaudit外部审计(282)finalaccounts年终报表(283)financelease融资租赁(284)financialaccounting财务会计(285)financialaccountscalendaradjustment财务报表的日历时间调整(286)financialmanagement财务管理(287)financialplanning财务计划(288)financialstatement财务报表(296)flexiblebudget弹性预算(297)floattime浮动时间(298)floatingcharge流动抵押(299)flowoffundsstatement资金流量表(300)forecasting预测(308)futuristicplanning远景计划G(309)gapanalysis间距分析G(310)gearing举债经营比率(杠杆)(311)goalcongruence目标一致性(312)goingconcernconcept持续经营概念(313)goodsreceivednote商品收讫单(320)groupaccounts集团报表(312)high-geared高结合杠杆(比例) (313)hirepurchase租购(314)historicalcost历史成本(315)historicalcostaccounting历史成本会计(316)hours小时I(324)incompleterecords不完善记录I(325)incrementalcost增量成本I(326)incrementalyield增量产出率I(327)indirectcost间接成本I(328)indirecthours间接小时I(329)insolvency无力偿付I(337)internalcontrolsystem内部控制体系I(338)internalfailurecost内部损失成本I(339)internalrateofreturn(IRR)内含报酬率I(340)inventory存货I(341)investment投资I(342)investmentcenter投资中心J(350)jointproducts联产品J(351)jointstockcompany股份公司J(352)jointventure合资经营J(353)journal日记帐J(354)just-in-time(JIT)适时制度J(355)jusy-in-timeproduction适时生产L(363)letterofcredit信用证L(364)leverage举债经营比率L(365)liabilities负L(366)lifecyclecosting寿命周期成本计算L(367)LIFO后近先出法L(368)limitedliabilitycompany有限责任公司L(376)loancapital借入资本L(377)longrangepalnning长期计划L(378)losttimerecord虚耗时间记录L(379)lowgeared低结合杠杆(比例)L(380)lowerofcostornetrealizablevalueconcept成本或可变净价孰低概念M(381)machinehourrate机器小时率M(390)margin边际M(391)marginofsafetyration安全边际比率M(392)margincost边际成本M(393)margincosting边际成本计算M(394)mark-down降低标价M(395)mark-up提高标价M(403)materialstransfernote材料转移单M(404)memorandumofassociation公司设立细则M(405)merger兼并M(406)mergeraccounting兼并会计M(407)minorityinterest少数股权M(408)mixedcost混合成本N(416)networth资产净值N(417)networkanalysis网络分析N(418)noise干捞N(419)nominalaccount名义帐户N(420)nominalsharecapital名义股本N(421)nominalholding代理持有股份N(429)numberofweeksstock存货周转周数O(430)objectiveclassification客体分类O(431)obsolescence陈旧O(432)offbalancesheetfinance资产负债表外筹资O(433)offerforsale标价出售O(434)operatingbudget经营预算O(442)order定单O(443)ordinaryshares普通股O(444)out-of-datecheque过期支票O(445)overcapitalization过分资本化O(446)overhead制造费用O(447)overheadabsorptionrate制造费用分配率P(455)partnership合伙P(456)payableledger应付款项帐户P(457)payback回收期P(458)paymentsandreceiptsaccount收入和支出报表P(459)paymentswithheld保留款额P(460)payroll工资单P(468)pettycashvoucher备用金凭证P(469)physicalinventory实地盘存P(470)planning计划P(471)planninghorizon计划时限P(472)planningperiod计划期间P(473)policycost政策成本P(474)positionaudit状况审计P(481)preferredcreditors优先债权人P(482)prepayments预付款项P(483)presentvalue现值P(484)preventioncost预防成本P(485)priceratio市盈率P(486)primecost主要成本P(494)problemchild问号产品P(495)processcosting分步成本计算P(496)processtime加工时间P(497)productcost产品成本P(498)Productlifecycle产品寿命周期P(499)productioncost生产成本P(507)profitabilityindex盈利指数P(508)programming规划P(509)projectevaluationandreviewtechnique项目评审法P(510)projection预计P(511)promissorynote本票P(512)prospectus募债说明书Q(520)queuingtime排队时间R(521)rate率R(522)ratio比率R(523)rationpyramid比率金字塔R(524)rawmaterial原材料R(525)receiptsandpaymentsaccount收入和支付报表R(535)replacementprice重置价格R(536)report报表R(537)reporting报告R(538)researchcost,applied应用性研究成本R(539)researchcost,pureorbasic理论或基础研究成本R(540)reserves留存收益R(548)revenueexpenditure收益支出R(549)revenueinvestment收入性投资R(550)rightissue认股权发行R(551)rollingbudget滚动预算R(552)rollingforecast滚动预测S(553)salesledger销售分类帐S(561)semi-fixedcost半固定成本S(562)semi-variablecost半变动成本S(563)sensitivityanalysis敏感性分析S(564)servicecostcenter服务成本中心S(565)servicecosting服务成本计算S(566)set-uptime安装时间S(574)sinkingfund偿债基金S(575)slacktime松驰时间S(576)socialresponsibilitycost社会责任成本S(577)soletrader独资经营者S(578)sourceandapplicationoffundsstatement资金来源和运用表S(579)specialordercosting 特殊定单成本计算S(580)staffcosts职工成本S(588)standardperformace-labour标准人工业绩S(589)standardtime标准时间S(590)standardorder经常性定单S(591)statementofaccount营业帐单S(592)statementofaffairs财务状况表S(600)strategicmanagementaccounting战略管理会计S(601)strategicplanning战略计划S(602)strategy战略S(603)subjectiveclassification主体分类S(604)subscribedsharecapital已认购的股本S(605)subsidiaryundertaking子公司T(613)tactics策略T(614)take-over接收T(615)tangibleasset有形资产T(616)tangiblefixedassetstatement有形固定资产表T(617)targetcost目标成本T(618)terotechnology设备综合工程学T(627)tradingprofitandlossaccount营业损益表T(628)transferprice转让价格T(629)transittime中转时间T(630)treasurership财务长制度T(631)trailbalance试算平衡表T(632)turnover营业额统一会计V(641)valueanalysis价值分析V(642)valueformoneyaudit经济效益审计。
acca专业词汇表[精彩]
![acca专业词汇表[精彩]](https://img.taocdn.com/s3/m/4c3b9beac0c708a1284ac850ad02de80d4d806ca.png)
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收益权 46 beneficial interests最好的价值 47 best value经营风险 48 business riskcadbury 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 auditCIS 应用控制 57 CIS application controlsCIS 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 distributionsdocumentation 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 governancegreenbury 委员会 143 greenbury committee内部审计员执业指南 144 guidance for internal auditorshampel 委员会 145 hampel committee随意选择 146 haphazard selection款待 147 hospitality人力资源 148 human resourcesIAPS 1000银行询证程序149 IAPS 1000 inter-bank confirmation proceduresIAPS 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 valuation230审计文档 179 ISA 230 documentation240 欺诈和错误 180 ISA 240 fraud and error250 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 governance300 审计计划 183 isa 300 planning310 对企业的了解 184 isa 310 knowledge of the business320审计重要性 185 isa 320 audit materiality400 会计和内部控制186 isa 400 accounting and internal control402 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 evidence501审计证据-特殊情况的特isa 501 audit evidence-additionalconsiderations for 189 殊考虑 specific items510外部询证 190 isa 510 external confirmations520分析性复核程序 191 isa 520 analytical procedures530审计抽样 192 isa 530 audit sampling540会计估计的审计 193 isa 540 audit of accounting estimates 560期后事项 194 isa 560 subsequent events580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 auditing620 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 statements710可比性 199 isa 710 comparatives720 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 TRUEturnbull 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。
ACCA专业词汇
A
• • • • • • Agency fund 代理基金 Aging of accounts 账龄分析 Agreed-upon procedures 商定程序 AIS 会计信息系统 Alimony payment 生活费支付 All inclusive income concept 总括收益观，收益满记 观 • Allocate 分配，分摊 • Allocated common costs 共同成本分配 • Allocation 分配，分摊
A
• Actuarial gains,losses 精算损益 • Actuary 精算师 • Additional paid-in capital 其他投入资本，资本 公积 • Adequate disclosure 充分披露，适当披露 • Adjunct account 附加账户 • Adjustable rate loan 可调整利率贷款 • Adjusted basis 调整后基数 • Adjusted gross income (AGI) 调整后总收益 • Adjusting journal entry 调整分录，调整日记账分 录 • Adjustment 调整
A
• • • • • • • • • • Accumulated income 累计收ru Accumulation 累计额，资本增益 Accuracy 准确性 Acid test ratio 酸性测试比率 Acquired surplus 并购公积 Acquisition cost 购置成本，取得成本 Activity 作业，活动 Activity account 作业账户 Activity accounting 作业会计 Activity analysis 作业分析
A
• • • • • • • • • Administered price 操纵价格，管理价格 Administrative accounting 经营管理会计 Administrative budget 行政管理预算 Advance 预付款项 Advanced manufacturing environment 先进制造环境 Adverse opinion 否定意见 Affiliated company 联属公司，附属公司 Agency 代理 Agency costs 代理成本
ACCA专业词汇汇总
1、Accelerated Depreciation 加快折旧：任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则2、Accident and Health Benefits 意外与健康福利：为员工提供有关疾病、意外受伤或意外死亡的福利。
这些福利包括支付医院及医疗开支以及有关时期的收入。
3、Accounts Receivable （AR）应收账款：客户应付的金额。
拥有应收账款指公司已经出售产品或服务但仍未收取款项4、Accretive Acquisition 具增值作用的收购项目：能提高进行收购公司每股盈利的收购项目5、Acid Test 酸性测试比率：一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。
计算方法：（现金+ 应收账款+短期投资）/ 流动负债6、Act of God Bond 天灾债券：保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来7、Active Bond Crowd 活跃债券投资者：在纽约股票交易所内买卖活跃的定息证券8、Active Income 活动收入：来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入9、Active Investing 积极投资：包含持续买卖行为的投资策略。
主动投资者买入投资，并密切注意其走势，以期把握盈利机会10、Active Management 积极管理：寻求投资回报高于既定基准的投资策略1、Activity Based Budgeting 以活动为基础的预算案：一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源2、Activity Based Management 以活动为基础的管理：利用以活动为基础的成本计算制度改善一家公司的运营3、Activity Ratio 活动比率：一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率4、Actual Return 实际回报：一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息5、Actuary 精算：保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命6、Acquisition 收购：一家公司收购另一家公司的多数股权7、Acquisition Premium 收购溢价：收购一家公司的实际成本与该公司收购前估值之间的差额8、Affiliated Companies 联营公司：一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联9、Affiliated Person 关联人士：能影响一家企业活动的人士，包括董事、行政人员及股东等10、After Hours Trading 收盘后交易：主要大型交易所正常交易时间以外进行的买卖交易1、After Tax Operating Income -ATOI 税后营运收入：一家公司除税后的总营运收入。
ACCA考试常见英语单词词汇(下篇)
这几天好多小伙伴在后台留言，询问这样几个问题，我汇总整理了一下Q1：12月报名考试时间→2016年12月份ACCA考试安排Q2：2017年报名、考试时间帅小编答：考试报名Early Entry：9 Aug-14 Nov 2016 Standard Entry：15 Nov 2016-30 Jan 2017Late Entry：31 Jan-6 Feb 2017考试时间6 Mar -10 Mar2017成绩查询17 April 2017机考每个月都会有，具体时间要和看机考中心联系，笔试的时间每年都是固定的。
Q3：ACCA账户锁定了怎么办？帅小编答：如果你的账户被锁定了，你需要登录官网给官方发邮件说明情况。
或者是拨打官方的电话。
Q4：F6机考怎么考？帅小编答：全部文字都需要敲到电脑里，就酱。
1、Auction Market拍卖市场：买方与卖方同时进行竞争性叫价及出价的市场2、Audit审计：对一家机构财务报表的公正验证及评价，可以是机构内部的程序(由机构员工进行)或外部程序(由外部机构进行)3、Auditor's Report审计师报告：是公司年报的一部分，旨在确证公司财务报告符合适当的通用会计原则4、Authorized Stock授权股份：企业公司章程容许发行的最高股份数量。
这个数字一般列在资产负债表的资本账目部分5、Auto Sales汽车销售额：美国国内主要汽车制造商每月报告销售金额。
美国商务部每季度作出调整，并于每月结束前一至五天向公众公布6、Automated Bond System(ABS)自动债券系统：纽约交易所的电子系统，纪录被动交易债券的叫价及出价。
系统不断对债券进行监察，直至债券被注销7、Automated Confirmation Transaction Service(ACT)自动确认交易系统：纪录及结算纳斯达克市场交易的自动系统8、Average Annual Growth Rate平均年度增长率：一个投资组合在一年内价值的平均升幅9、Average Annual Return平均年度回报率：用以报告共同基金历史回报表现的数据。
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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 presentvalue(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 网络分析(418)noise 干捞(419)nominal account 名义帐户(420)nominal share capital 名义股本(421)nominal holding 代理持有股份(422)non-adjusting events 非调整事项(423)non-financial performance measurement 非财务业绩计量(424)non-intergrated accounts 非综合报表(425)non-liner programming 非线性规划(426)non-voting shares 无表决权的股份(427)notional cost 名义成本(428)number of days stock 存货周转天数(429)number of weeks stock 存货周转周数(430)objective classification 客体分类(431)obsolescence 陈旧(432)off balance sheet finance 资产负债表外筹资(433)offer for sale 标价出售(434)operating budget 经营预算(435)operating lease 经营租赁(436)operating statement 营业报表(437)operation time 操作时间(438)operational control 经营控制(439)operational gearing 经营杠杆(440)operating plans 经营计划(441)opportunity cost 机会成本(442)order定单(443)ordinary shares 普通股(444)out-of-date cheque 过期支票(445)overcapitalization 过分资本化(446)overhead 制造费用(447)overhead absorption rate 制造费用分配率(448)overhead cost 制造费用(449)overtrading 超过营业资金的经营(450)paid cheque 已付支票(451)paid-up share capital认定股本(452)parent company 母公司(453)pareto distribution 帕累托分布(454)participating preference shares 参与优先股(455)partnership 合伙(456)payable ledger应付款项帐户(457)payback 回收期(458)payments and receipts account 收入和支出报表(459)payments withheld 保留款额(460)payroll工资单(461)payroll analysis 工资分析(462)percentage profit on turnover 利润对营业额比率(463)period cost 期间成本(464)perpetual inventory 永续盘存(465)personal account记名帐户(466)PEPT 项目评审法(467)petty cash account 备用金帐户(468)petty cash voucher 备用金凭证(469)physical inventory实地盘存(470)planning 计划(471)planning horizon 计划时限(472)planning period 计划期间(473)policy cost 政策成本(474)positionaudit 状况审计(475)post balance sheet events 资产负债表编后事项(476)practical capacity 实际生产能力(477)pre-acquisition losses 购置前损失(478)pre-acquisition profits 购置前利润(479)preference shares 优先股(480)preference creditors 优先债权人(481)preferred creditors优先债权人(482)prepayments 预付款项(483)present value 现值(484)prevention cost预防成本(485)price ratio 市盈率(486)prime cost 主要成本(487)prime entry-books of 原始分录登记薄(488)principal budget factor 主要预算因素(489)prior charge capital 优先股(490)prior year adjustments 以前年度调整(491)priority base budgeting 优先顺序体制的预算(492)private company 私人公司(493)pro-forma invoice 预开发票(494)problem child 问号产品(495)process costing 分步成本计算(496)process time 加工时间(497)product cost 产品成本(498)Product life cycle 产品寿命周期(499)production cost 生产成本(500)production cost of sales 售货成本(501)production volume ratio 生产业务量比率(502)profit center 利润中心(503)profit per employee 每员工利润(504)profit retained for the year 年度利润留存(505)profit to turnover ratio 利润对营业额比率(506)profit-volume graph 利量图(507)profitability index 盈利指数(508)programming 规划(509)project evaluation and review technique 项目评审法(510)projection 预计(511)promissory note 本票(512)prospectus 募债说明书(513)provisions for liabilities and charges 偿债和费用准备(514)prudent concept 稳健性概念(515)public company 公开公司(516)purchase order 订购单(517)purchase requisition 请购单(518)purchase ledger 采购帐户(519)quality related costs 质量有关成本(520)queuing time 排队时间(521)rate 率(522)ratio 比率(523)ration pyramid 比率金字塔(524)raw material 原材料(525)receipts and payments account 收入和支付报表(526)receivable ledger 应收款项帐户(527)redeemable shares 可赎回股份(528)redemption 赎回(529)registered share capital 注册资本(530)rejects 废品(531)relevancy concept 相关性概念(532)relevant costs 相关成本(533)relevant range 相关范围(534)reliability concept 可靠性概念(535)replacement price 重置价格(536)report报表(537)reporting 报告(538)research cost, applied 应用性研究成本(539)research cost, pure or basic 理论或基础研究成本(540)reserves留存收益(541)residual income 剩余收益(542)responsibility center 责任中心(543)retention money 保留款额(544)return on capital employed 运用资本报酬率(545)returns 退回(546)revenue 收入(547)revenue center 收入中心(548)revenue expenditure 收益支出(549)revenue investment 收入性投资(550)right issue 认股权发行(551)rolling budget 滚动预算(552)rolling forecast 滚动预测(553)sales ledger 销售分类帐(554)sales order 销售定单(555)sales per employee 每员工销售额(556)scrap 废料(557)scrip issue 红股发行(558)secured creditors 有担保的债权人(559)segmental reporting 分部报告(560)selling cost 销售成本(561)semi-fixed cost 半固定成本(562)semi-variable cost 半变动成本(563)sensitivity analysis 敏感性分析(564)service cost center 服务成本中心(565)service costing服务成本计算(566)set-up time 安装时间(567)shadow prices 影子价格(568)share 股票(569)share capital 股份资本(570)share option scheme 购股权证方案(571)share premium 股票溢价(572)sight draft 即期汇票(573)single-entry book-keeping 单式薄记(574)sinking fund 偿债基金(575)slack time松驰时间(576)social responsibility cost 社会责任成本(577)sole trader 独资经营者(578)source and application of funds statement 资金来源和运用表(579)special order costing 特殊定单成本计算(580)staff costs 职工成本(581)standard 标准(582)standard accounting practice 标准会计实务(583)standard cost 标准成本(584)standard costing 标准成本计算(585)standard direct labour cost 标准直接人工(586)standard hour 标准小时(587)standard minute 标准分钟(588)standardperformace-labour 标准人工业绩(589)standardtime 标准时间(590)standard order 经常性定单(591)statement of account 营业帐单(592)statement of affairs 财务状况表(593)statutory body 法定实体(594)stock 存货(595)stock control 存货控制(596)stock turnover 存货周转率(597)stocktaking 盘点存货(598)stores requisition 领料申请单(599)strategic business unit 战略性经营单位(600)strategic management accounting 战略管理会计(601)strategic planning 战略计划(602)strategy战略(603)subjective classification 主体分类(604)subscribed share capital 已认购的股本(605)subsidiary undertaking 子公司(606)sunk cost 沉没成本(607)supply estimate 预算估计(608)supply expenditure 预算支出(609)suspense account 暂记帐户(610)SWOT analysis 长处和短处,机会和威胁分析(611)system 制度,体系(612)tactical planning 策略计划(613)tactics 策略(614)take-over 接收(615)tangible asset 有形资产(616)tangible fixed asset statement 有形固定资产表(617)target cost 目标成本(618)terotechnology 设备综合工程学(619)throughput accounting 生产量会计(620)time 时间(621)time sheet 时间记录表(622)total assets 总资产(623)total quality management全面质量管理(624)total stocks 存货总计(625)trade creditors 购货客户(应付帐款)(626)trade debtors 销货客户(应收帐款)(627)trading profit and loss account 营业损益表(628)transfer price 转让价格(629)transit time中转时间(630)treasurership 财务长制度(631)trail balance 试算平衡表(632)turnover营业额(633)uncalled share capital 未催缴股本(634)under capitalization 不足资本化(635)under or over-absorbed overhead 少吸收或多吸收的制造费用(636)uniform accounting 统一会计(637)uniform costing 统一成本计算(638)unissued share capital 未发行股本(639)value 价值(640)value added 增值(641)value analysis 价值分析(642)value for money audit 经济效益审计(643)variable cost 变动成本(644)variable cost of sales 销售的变动成本(645)variance 差异(646)variance accounting 差异会计(647)variance administrative cost 行政管理费用差异(648)variance analysis差异分析(649)variance budget 预算差异(650)variance direct labour efficiency 直接人工效率差异(651)variance direct labour rate 直接人工费率差异(652)variance direct labour total 直接人工总差异(653)variance direct material mix 直接材料结构差异(654)variance direct materials price 直接材料价格差异(655)variance direct materials total直接材料总差异(656)variance direct material usage直接材料用量差异(657)variance direct material yield 直接材料产出率差异(658)variance fixed production overhead expenditure 固定生产性制造费用耗费差异(659)variance fixed production overhead total 固定生产性制造费用总差异(660)variance fixed production overhead volume 固定生产性制造费用业务量差异(661)variance market share 市场份额差异(662)variance market size 市场规模差异(663)variance marketing cost 营销成本差异(664)variance operational 经营差异(665)variance operational price 经营价格差异(666)variance operation usage 经营用量差异(667)variance planning 计划差异(668)variance planning price 计划价格差异(669)variance quality cost 质量成本差异(670)variance revision 标准修订差异(674)variance sales mix contribution 销售贡献毛益差异(675)variance sales mix profit 销售结构利润差异(676)variance sales quantity contribution 销售数量贡献毛益差异(677)variance sales quanity profit 销售数量利润差异(678)variance sales turnover 销售收入差异(679)variance sales volume contribution 销售业务量贡献毛益差异(680)variance sales volume profit销售业务量利润差异(681)variance selling price 销售价格差异(682)variance total profit 总利润差异(683)variance variable production overhead efficiency变动生产性制造费用效率差异(684)variance variable production overhead expenditure 变动生产性制造费用耗费差异(685)variance variable production overhead total 变动生产性制造费用总差异(686)virement 预算流用(687)vote 表决(688)voucher 凭证(689)waiting time 等候时间(690)waste 废品(料)(691)wasting asset 递耗资产(692)weighted average cost of capital 资本的加权平均成本(693)weighted average price 加权平均价格(694with resource 有追索权(695)withut recourse 无追索权(696)working capital 营运资本(697)write-down减值(698)zero base budgeting 零基预算(699)zero coupon bond 无息债券(700)Z score 破产预测计分法。