ACCA教材主要词汇英汉对照 (21)

合集下载

21版会计学_中英文对照术语表

《21版会计学》名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。

Accelerated depreciation method（加速折旧法）：一种在资产使用的第1年产生较高的折旧费用，之后年度折旧费用逐渐下降的折旧方法。

Account（账户）：用来记录财务报表项目增减变化的会计表格。

Account form（账户式）：类似会计恒等式的一种资产负债表格式，它将资产项目列示在表的左边，负债和所有者权益项目列示在表的右边。

Account payable（应付账款）：一项因赊购而产生的负债。

Account receivable（应收账款）：采取信用方式销售产品或提供服务而应向顾客收取的款项。

Accounting（会计）：一个向企业利益相关者提供有关企业经营活动和状况信息的信息系统。

Accounting cycle（会计循环）：以分析经济业务并编制分录为起点，以结账后试算平衡表为终点的过程。

Accounting equation（会计恒等式）：资产＝负债＋所有者权益。

Accounting period concept（会计期间概念）：一种会计概念，它假定企业的经济寿命可以被划分为若干期间。

Accounting system（会计系统）：企业为满足内部管理和外部信息使用者需要而对财务数据进行收集、分类、汇总和报告所采用的方法和程序。

Accounts payable subsidiary ledger（应付账款明细分类账）：由各个供应商（债权人）的单个账户组成的分类账。

Accounts receivable subsidiary ledger（应收账款明细分类账）：由各个顾客（债务人）的单个账户组成的分类账。

Accounts receivable turnover（应收账款周转率）：销售净额与应收账款之间的关系。

这一比率通过销售净额除以平均应收账款净额计算而得，用以衡量年度内应收账款收回的快慢。

ACCA考试高级词汇

ACCA2.6词汇表(372词) 序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析(法,学)研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析(法,学)研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts(ACCA) 特计的证(经执业的结社(ACCA)20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近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 审计报告如一个通讯方法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 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors‘ duty of care 审计(查帐)员的抚养责任40 auditors‘ report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件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 受益权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 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 chinese walls chinese 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计(查帐)员和经营之间63 communications on internal control 内部控制上的通讯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 债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques (CAATs) 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 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款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83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算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,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 dir ectors‘ emoluments 董事酬金99 directors‘ serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集 104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎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/ 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估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 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称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(牛犬等的)疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员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 procedures IAPS 1000 在中间- 银行查证程序过程 150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 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在小的个体审计中的IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电2 库存155 IAS 10 events after the balance sheet date在平衡sheeet 日期後面的信息家电10 事件156 IFAC‘s code of ethics for professional accountants IFAC‘s 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计(查帐)员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯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 内部的评论转让174 international audit and assurance standards board (IAASB) 国际的审计和保证标准登船(IAASB) 175 international auditing practice statements (IAPSs) 国际的审计实务声明(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 文件编制180 ISA 240 fraud and error 国际砂糖协定240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定250 考虑182Isa 260 communications of audit matters with those charge governance 审计物质的国际砂糖协定260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187isa 402 audit considerations relating to entities using service organisations与正在使用的个体有关的isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189isa 501 audit evidence-additional considerations for specificitemsisa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors‘ report on financial statements 财务报表上的isa 700 审计(查帐)员的报告 199 isa 710 comparatives isa 710个比较的200isa 720 other information in documents containing audited financial statements isa 720 证券包含audited 财务报表的其他信息201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表 202 isas and rss isas 和rss203 joint monitoring unit 连接检验单位204 knowledge of the entity‘s business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期 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 lowballing218 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 决定性的前后矛盾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228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作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,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配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 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易 258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划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 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险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 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计(查帐)员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售(货)制度304 sales tax 销售税,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 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpected relationships可重视的(市价)波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件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323statement 3: advertising ,publicity and obtaining professional work声明3: 广告法(学) ，宣传和获得专业性工作324 statement 5:changes in professional appointment 声明5: 在职业上的任命中的改变 325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据 336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色 340 suppliers‘ statements 供应商的声明341 system and internal controls 系统和内部的控制 342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式 344 tangible non-current assets 有形的非流动资产 345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买 354 trade accounts payable listing 贸易应付帐款挂牌 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 无条件的审计报告 363 unqualified report 无条件的报告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考试必备：常见词汇中英对照表及释义(A)ACCA考试必备：常见词汇中英对照表及释义(A)English Terms中文翻译详情解释/例子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。

ACCA 财会英文词汇

专业名词financial reporting v.财务报告financial statement n.财务报告double-entry accounting technique复式记账法management accounting管理会计financial accounting财务会计entity n.企业transaction(financial dat n.交易quoted/listed company上市公司economic resources财源Vodafone沃达丰（英，电信企业）Corus康力斯集团（英，钢铁企业）expenditure n.花销sole trader独资企业limited liability company(LLC)有限责任公司public limited company(PLC)股份有限公司partnership合资企业shareholder n.股东stakeholder n.利益相关者contract n.合同business entity concept企业主体假设enterprise n.(c)企业venture n.(c)风险项目tax authority税务机关financier n.(c)投资者overdraft facilities（英）透支法outside capital外部资本audit n.v.审计issues of continuity business业务连续性问题accountancy practice会计实务partnership agreement合伙契约director n.董事Board of Directors(BOD)董事会Companies House英国工商局Registrar of Companies企业监管局separate legal identity独立法人separate entity单独实体transfer shares转让股份share issues股票发行tax payable应缴税款Stock Exchange证券交易所cash flow资金流动profit forecast利润预测budget n.(c)预算financial position/situation/stand财务状况financial performance财务业绩managerial action管理工作stackbroker n.(c)股票经纪人credit agency信贷机构corporate governance公司治理duty of care审慎的职责business conduct商业行为准则material misstatement重大失实陈述fraud n.诈骗statement of financial position财务状况表income statement损益表aeest资产current asset流动资产non-current asset非流动资产tangible asset有形资产intangible asset无形资产liability负债capital资本equity所有者权益revenue/income收入expense费用reserve准备金share capital股份资本residual interest剩余权益equity participant参股者gross profit总利润nei profit净利润statement of comprehensive income综合收益表statement of cash flows现金流量表property price房价inflation通货紧缩deflation通货膨胀Dr Pepper（美）碳酸饮料Cadbury Diary Milk吉百利emerging economy新兴体经济established economy成熟经济small and medium-sized entity(SMEs中小型企业consolidated account综合账目bookkeeping n.(u)簿记capital maintenance资本保值fundamental/underlying assumption基本假设going concern持续经营liquidate vt.清算curtail vt.缩减the scale of its operations经营规模sell off廉价出清retailer n.(u)零售商commence business开始营业accrual n.权责发生制matching convention配比原则carry forward结转dividend n.股息rule of thumb主观经验remuneration n.报酬administrative expense行政管理费用distribution expense销售费用sundry expense杂费disclosure n.披露accounting treament会计处理deferred cost递延成本cost-benefit收益成本understandability易懂性relevance相关性materiality重要性reliability可靠性faithful representation真实表示substance over form实质重于形式neutrality中立prudence审慎completeness完整comparability相似性fair presentation公允表达consistency一致性business entity concept企业主体假设。

ACCAF中英文单词对照

ACCAF中英文单词对照4．贸易折扣（商业折扣）trade discount5．现金折扣cash discount 第一章6. 不含税exclusive7. 含税 inclusiveasset 1．资产8. 交易事项Transaction liability2．负债9. 取走withdrawasset 3．所有者权益equity=capital=net 第五章income=revenue=sales 4．收入1.现金 petty cash=cash on hand expense ．费用52.支票 chequeplant ．厂房63.自动转账 standing order/direct debt machine ．机器74.银行给你存款利息 bank interest on intangible asset 8．无形资产deposit87 ．非流动资产9 Non current asset（6 5.银行收取利息手续费bank charges ）9属于6.银行收取利息 bank interest on petty cash 10．库存现金overdraftcash11．银行存款7.空头支票 dishonored chequetrade receivable=A/R 12．应收账款8.未结清的款项，别人给我的 uncleared inventory．存货13lodgement10 11 12 14（．流动资产current asset 9.未承兑的汇票unpresent cheque ）属于141310.别人给我支票undrawn cheque loan15．贷款11.公司业务错误 business error trade payables=A/P 16．应付账款12.银行业务错误 bank erroradvance from customers ．预收账款1713.银行存款余额调节表bank 15 16 18．流动负债（ current liabilityreconciliation ）属于171814.银行透支 overdraftshare capital 19．实收资本15.银行对账单 bank statementshare premium20．资本公积16.现金账簿/银行存款日记账cash Retained earnings=R/ES 21．留存收益bookstatement of financial ．资产负债表2217.总账control accounts =general position=SOFPledgerof 变益动表statement 权有．23所者18.明细账individual ledger =personal changes in equity=SOCIEledger=subsidiary ledger=memo account statement of cash flow 24．现金流量表19.应收账款总账 receivable control statement of comprehensive 25．利润表account =receivable general ledger income=SOCI20.应收账款明细账receivable 第二章ledger=sales ledgerdouble-entry bookkeeping ．复式记账121.坏账bad debt=irrecoverable debt Debit 借2. 22.毛利润 gross profit Credit贷3. 23.一般性坏账准备 general allowance prepayment 4. 预付账款24.特殊性坏账准备 specific allowance profit5. 利润debt第四章doubtful25.可疑的坏账value added tax=salestax ．增值税125.资产减值损失expense-bad debts input tax 2．进项税额written offoutput tax．销项税额3 allowance for A/R坏账准备26.第六章 life20 确定使用寿命inventoryfinite useful life 1 存货21先进先出 first in first out累计摊销 accumulated amortization 222 每年的折旧 3 特殊计价法specific identificationdepreciation for eachyear加权平均法 period average=weighted 4第八章 average1或有事项continuous contingencies动5 移加权平均法2.average=continuous weighted average 或有负债contingentliabilities3.现时义务method=moving weighted average present obligation cost4.或有资产 contingent assets method5.肯定的 certain 6 成本 historical cost6.可能的 net realizable value probable 7 可变现净值7.8 资或许的准备 possible 的失-计提存货跌价产减值损8.遥远的，渺茫的expense-inventory written-downRemote9.perpetual inventory 预计负债 provision9 永续盘存制第九章 system1.periodic inventory 试算平衡 trial Balance制实10 地盘存2.system交易发生 transaction occur3.购货 purchase 复式记账 Double entry 114.12 数量 quantity 结账 Balance off5.期末调整 Year End Adjustment 单价13 unit cost6.错误 gross profit margin14 毛利润率 Errors7.遗漏第七章 omission8. original purchase price任命错误 commission errors买价19.原则性错误site of preparation errors of principle cost 2 场地准备费10.3 运输费 delivery and handling 加总错误 casting errors11.暂记账户安装费4 installationsuspense account第十章员工培训费 employee training51.6资本化后续支出 capital expenditure 预付账款 prepayment2.revenue expenditure 7 费用化后续支出预提费用 accruals3.其他应收款 other receivable 直线法8 straight line method4.递延收入 Deferred income accumulated depreciation 9 累计折旧5. original cost到期 expire 原值106. 值残净estimated 欠款residual arrear 计11 预7.租客value Tenant8. useful life12 预计使用寿命财务报表 financial statements9.余额递减法13 reducing balance method 资产负债表The Statement of Financial Position账14 net book value=carrying 面价值10.利润表valueThe statement ofcomprehensive income置产资定固15 处fixed disposal of11.asset所有者权益变动表The statement ofchange in equity16 固定资产清理 disposal account第十一章研究性支出17 research cost1.18 现金流量表 The statement of cash development cost 开发性支出flowindefinite useful 不确定使用寿命192.经营活动 operating activities3.投资活动 investing activities4.筹资活动 financing activities5.直接法 The direct method6.间接法 indirect method7.付出利息 Interest paid8.付出所得税 Income tax paid9.付出红利 Dividends paid第十二章1.资产负债表日后事项 Events after thereporting period2.调整事项 adjusting event3.非调整事项 Non-adjustingevent第十三章1.会计政策 Accounting policyAccounting Estimate 会计估计2.。

ACCA会计科目中英对照

一级科目二级科目三级科目四级科目代码名称代码名称代码名称代码名称英译1 资产assets11～12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资—股票short—term investments - stock1122 短期投资—短期票券short-term investments - short—term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short—term investments - beneficiary certificates1125 短期投资—公司债short—term investments - corporate bonds1128 短期投资—其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts— notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款—关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款—外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款—关系人other receivables — related parties1188 其它应收款—其它other receivables — other1189 备抵呆帐—其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by—products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128～129 其它流动资产other current assets1281 进项税额V AT paid （or input tax）1282 留抵税额excess V A T paid （or overpaid V AT）1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners’（stockholders’) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long—term investments131 基金funds1311 偿债基金redemption fund (or sinking fund）1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long—term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long—term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long—term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long—term investments14～15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地—重估增值land — revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物—重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物—重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144～146 机（器）具及设备machinery and equipment1441 机（器）具machinery1448 机（器)具—重估增值machinery — revaluation increments1449 累积折旧-机（器）具accumulated depreciation — machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧—租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产—重估增值miscellaneous property, plant，and equipment —revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property，plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources —revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long—term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long—term notes receivable1842 长期应收帐款long—term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款—关系人long—term notes，accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐—长期应收票据及款项与催收帐款allowance for uncollectible accounts - long—term notes，accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others — incremental value from revaluation1859 累积折旧—出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit — restricted1888 杂项资产—其它miscellaneous assets - other2 负债liabilities21～22 流动负债current liabilities211 短期借款short-term borrowings（debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款—业主short-term borrowings — owners2115 短期借款—员工short-term borrowings - employees2117 短期借款-关系人short—term borrowings— related parties2118 短期借款-其它short—term borrowings — other212 应付短期票券short—term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short—term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐—其它accrued taxes payable— other2178 其它应付费用other accrued expenses payable218～219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款—外币forward exchange contract payable — foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款—关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款—其它other payables — other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long—term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项—关系人long-term notes and accounts payables to related parties — current portion2278 其它一年或一营业周期内到期长期负债other long—term lia—bilities —current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax）2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢（折)价premium（discount）on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable — bank2324 长期借款-业主long—term loans payable - owners2325 长期借款—员工long-term loans payable - employees2327 长期借款-关系人long—term loans payable — related parties2328 长期借款-其它long-term loans payable — other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long—term notes payable2332 长期应付帐款long-term accounts pay—able2333 长期应付租赁负债long—term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable — related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long—term liabilities2388 其它长期负债-其它other long—term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债—其它miscellaneous liabilities — other3 业主权益owners' equity31 资本capital311 资本（或股本) capital3111 普通股股本capital - common stock3112 特别股股本capital — preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid—in capital321 股票溢价paid—in capital in excess of par3211 普通股股票溢价paid—in capital in excess of par- common stock3212 特别股股票溢价paid—in capital in excess of par— preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid—in capital - treasury stock trans—actions33 保留盈余（或累积亏损) retained earnings （accumulated deficit）331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余（或累积亏损) retained earnings—unappropriated （or accumulated deficit) 3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long—term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long—term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost 3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入—其它other operating revenue — other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies （expense)5154 旅费travelling expense, travel5155 运费shipping expenses，freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal （expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本—其它other operating costs—other 5888 其它营业成本—其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense，rent6153 文具用品office supplies (expense）6154 旅费travelling expense，travel6155 运费shipping expenses，freight6156 邮电费postage (expenses）6157 修缮费repair（s) and maintenance (expense）6159 广告费advertisement expense，advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation （expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses）6173 职工福利employee benefits/welfare6175 佣金支出commission （expense）6176 训练费training (expense）6188 其它推销费用other selling expenses62 管理及总务费用general ＆administrative expenses625～628 管理及总务费用general ＆administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses，freight6256 邮电费postage （expenses)6257 修缮费repair（s）and maintenance （expense）6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities （expense）6262 保险费insurance （expense）6264 交际费entertainment （expense）6265 捐赠donation （expense）6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal （expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission （expense）6276 训练费training (expense）6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense，rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses，freight6356 邮电费postage （expenses)6357 修缮费repair（s) and maintenance （expense）6361 水电瓦斯费utilities （expense)6362 保险费insurance （expense)6364 交际费entertainment （expense）6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses）6373 职工福利employee benefits/welfare6376 训练费training （expense）6378 其它研究发展费用other research and development expenses7 营业外收入及费用non—operating revenue and expenses, other income（expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non—operating revenue- other items75~ 78 营业外费用non—operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short—term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow—moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益）income tax expense （or benefit）81 所得税费用(或利益) income tax expense （or benefit)811 所得税费用（或利益）income tax expense (or benefit）8111 所得税费用（或利益）income tax expense ( or benefit）9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain（loss）from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益—处分损益gain（loss）from disposal of discontinued segments 9121 停业部门损益-处分损益gain（loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles 94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。

ACCA专业术语

collateral agent副代理人
collateral tracking system抵押物跟踪制度
collateral value抵押物价值
collateralized by third party medical receivables due以第三方到期医疗应收款作为质押
collateral抵押物
asset specificity资产特点
asset tracking资产跟踪
asset-backed financing资产支持型融资
asset-based lessor立足于资产的出租人
asset-oriented lessor (经营租赁中的)资产导向型出租人
asset资产
assignee受让人
assignment让与
association社团
at the expiry期限届满时
ATT (automatic transfer of title)所有权自动转移
attachments附着物
attributes属性
auction sale拍卖
audits审计
authenticate认证
authentication证实
alternative uses改换用途地使用
amenability to foreign investment外国投资的易受控制程度
amendment修改
American Law Institute美国法学会
amortization of deferred loan fees and related consideration递延的贷款费和相关的报酬的摊销
civil and commercial law民商法

ACCA教材词汇

ACCA教材词汇ACCA教材词汇独资企业 Sole trader银行透支 Bank overdraft购货退回 Return outwards销货退回 Return inwards毛利 Gross profit租金与地方税 Rent and rates收到的折扣 Discount received给与的折扣 Discount allowed要求权 Claim提款 Drawings合伙企业 Partnership合伙人 Partner合伙协议 Partnership agreement资本利息 Interest on capital剩余利润 Residual profit分配 Appropriation盈亏分配帐户 Profit and loss appropriation结转下期余额 Balance carried down上期结转余额 Balance Brought down合伙人贷款Partner’s loan合作企业 Joint venture合作企业备查帐户 Memorandum joint venture 杂费 Sundry expenses佣金 Commission运出运费 Carriage outwards运入运费 Carriage inwards联合银行存款帐户 Joint bank account商誉 Goodwill重估价法 Revaluation method合并 Amalgamation合并前 Pre-Amalgamation合并后 Post-Amalgamation通过支付年金清偿 Discharge by payment of annuity 年金暂记帐户 Annuity suspense account保险金 Premiums退保价值 Surrender value人寿保险政策帐户 Life assurance policies account 贸易表 Trading account终止 Cessation变卖资产帐户 Realization account合伙企业的`解体 Dissolution of partnership最后约定的资本 Last agreed capital逐步解体 Piecemeal dissolution变卖资产费用准备 Provision for realization expense 变卖资产损失 Loss on realization股票帐户 Shares account英国境内公司 UK resident company非免税收入 Un-franked receipts公司所得税费用 CT charge代扣所得税的交纳 Payment under deduction of IT 磨损 Wear and tear拥有法定所有权的土地 Freehold land过时 Obsolescence开采或消耗 Extraction of consumption over time 直线法 Straight line method余额递减法 Reducing balance method年数总和法 Sum of the digits method累计折旧 Accumulated depreciations经济使用年限 Useful economic lives每股净收益 Earnings per share例外项目 Exceptional items非常项目 Extraordinary items前期调整 Prior year adjustment不能抵销的预交公司税 Irrevocable advanced corporation tax 未抵销的损失 Unrelieved losses净值基础 Net basis零值基础 Nil basis消耗品 Consumable stores成本与可实现净值孰低The lower of cost and net realizable value平均成本 Average cost先进先出 First in first out后进先出 Last in first out标准成本 Standard cost重置成本 Replacement cost资产负债表日后日期 Event after balance sheet date董事会 The board of directors调整事项 Adjusting event非调整事项 Non-adjusting event或有事项 Contingencies或有收益 Contingent gain或有损失 Contingent loss资本承诺 Capital commitments现金流量表 Cash flow statement信用交易 Credit transaction现实购买力会计 Current purchasing power accounting (CPP) 现实成本会计 Current cost accounting(CCA)零售物价指数 Retail price index持有收益 Holding gains业绩评估 Assessment of performance货币性项目的衡量 Measurement of monetary items货币性资产 Monetary assets货币性负债 Monetary liabilities征求意见稿 Exposure draft货币性营运资本调整 Monetary working capital adjustment举债比率调整 Gearing adjustment净营业资产 Net operating assets发行和赎回债券 Issue and redemption debentures债券 Bonds契约 Deed无担保债券 Naked-debentures(unsecured)拥有法定所有权的 Freehold偿债基金 Sinking fund债券赎回偿债基金Debenture redemption sinking fund account偿债基金投资帐户 Sinking fund investment account可转换债券 Convertible debentures资本化发行 Capitalization issue股权发行 Bonus issue含权价 Cum-rights prices除权价 Ex-rights prices可分配公积 Distributable of reserves以公积支付股利 Paying a dividend out of reserve已付清红利股 Paid-up bonus shares重估公积 Revaluation reserve下载文档。

ACCA考试涉及词汇精选2017

ACCA 考试涉及词汇精选2017 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。

下面是yjbys 小编为大家带来的ACCA 考试涉及词汇精选的知识，欢迎阅读。

ACCA 考试涉及词汇精选(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。

700个ACCA入门英语词汇

700个ACCA入门英语词汇Assets cover 资产保障Asset value per share 每股资产价值Associated company 联营公司Attainable standard 可达标准Attributable profit 可归属利润Audit 审计Audit report 审计报告Auditing standards 审计准则Authorized share capital 额定股本Available hours 可用小时Avoidable costs 可避免成本accounting reference period 会计参照期间Accrual concept 应计概念Accrual expenses 应计费用Acquisition accounting 收购会计Activity based accounting 作业基础成本计算Adjusting events 调整事项Administrative expenses 行政管理费Advice note 发货通知Acid test ration 速动比率(酸性测试比率)Acquisition 购置ABC 作业基础成本计算absorbed overhead 已吸收制造费用absorption costing 吸收成本计算account 帐户，报表accounting postulate 会计假设accounting series release 会计公告文件accounting valuation 会计计价account sale 承销清单accountability concept 经营责任概念accountancy 会计职业accountant 会计师accounting 会计agency cost 代理成本accounting bases 会计基础accounting manual 会计手册Accounting period 会计期间Accounting policies 会计方针Accounting rate of return 会计报酬率Accounting reference date 会计参照日Amortization 摊销Analytical review 分析性检查Annual equivalent cost 年度等量成本法Annual report and accounts 年度报告和报表Appraisal cost 检验成本Appropriation account 盈余分配帐户Articles of association 公司章程细则Assets 资产Back-to-back loan 易币贷款Back flush accounting 倒退成本计算Bad debts 坏帐Bad debts ratio 坏帐比率bank charges 银行手续费Bank overdraft 银行透支Bank reconciliation 银行存款调节表Bank statement 银行对帐单Bankruptcy 破产Basis of apportionment 分摊基础Batch 批量Batch costing 分批成本计算Beta factor(市场)风险因素Bill 帐单Bill of exchange 汇票Bill of landing 提单Bill of materials 用料预计单Bill payable 应付票据Bill receivable 应收票据Bin card 存货记录卡Bonus 红利book-keeping 薄记Boston classification 波士顿分类Breakeven chart 保本图Breakeven point 保本点breaking-down time 复位时间Budget 预算Budget center 预算中心Budget cost allowance 预算成本折让Budget manual 预算手册Budget period 预算期间Budgetary control 预算控制Budgeted capacity 预算生产能力Burden 制造费用Business center 经营中心Business entity 营业个体Business unit 经营单位Buy-out management 管理性购买产权By-product 副产品called-up share capital 催缴股本Capacity 生产能力Capacity ratios 生产能力比率Capital 资本Capital assets pricing model 资本资产计价模式Capital commitment 承偌资本Capital employed 已运用的资本Capital expenditure 资本支出Capital expenditure authorization 资本支出核准Capital expenditure control 资本支出控制Capital expenditure proposal 资本支出申请Capital funding planning 资本基金筹集计划capital gain 资本收益capital investment appraisal 资本投资评估capital maintenance 资本保全capital resource planning 资本资源计划capital surplus 资本盈余capital turnover 资本周转率card 记录卡cash 现金cash account 现金帐户cash book 现金帐薄cash cow 金牛产品cash flow 现金流量cash discounted 现金贴现cash flow budget 现金流量预算cash flow statement 现金流量表cash ledger 现金分类帐cash limit 现金限额CCA 现时成本会计center 中心changeover time 变更时间chartered entity 特许经济个体cherub 支票cherub register 支票登记薄coin analysis 零钱分类classification 分类clock card 工时卡code 代码commitment accounting 承偌确认会计common cost 共同成本company limited by guarantee 有限担保责任公司company limited shares 股份有限公司competitive position 竞争能力状况concept 概念conglomerate 跨行业企业consistency concept 一致性概念consolidated accounts 合并报表consolidation accounting 合并会计consortium 财团contingency plan 应急计划contingent liabilities 或有负债continuous operation 连续生产contra 抵消contract cost 合同成本contract costing 合同成本计算contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率contribution to sales ration 贡献毛益对销售比率control account 控制帐户control limits 控制限度controllability concept 可控制概念controllable cost 可控制成本conversion cost 加工成本convertible loan stock 可转换为股票的贷款cost account 成本帐户cost accounting 成本会计cost accounting manual 成本手册cost accounts calendar 成本报表的日历时间cost adjustment 成本调整cost allocation 成本分配cost apportionment 成本分摊cost attribution 成本归属cost audit 成本审计cost behaviour 成本性态cost benefit analysis 成本效益分析cost center 成本中心cost driver 成本动因cost of capital 资本成本cost of conformance 相符成本cost of goods sold 销货成本cost of non-conformance 非相符成本cost of sales 销售成本cost reduction 成本降低cost structure 成本结构cost unit 成本单位cost-volume-profit analysis(CVP)本量利分析costing 成本计算CPP 现时购买力会计credit note 贷项通知credit report 信贷报告书creditor 债权人creditor days ratio 应付帐款天数率creditors ledger 应付帐款分类帐critical event 关键事项critical path 关键路线cumulative preference shares 累积优先股current account 往来帐户current asset 流动资产current cost accounting 现时成本会计current liabilities 流动负债current purchasing power accounting 现时购买力会计current ration 流动比率cut-off 截止CVP 本量利分析cycle time 周转时间debenture 债券debit note 借项通知debit capacity 举债能力debt ratio 债务比率debtor 债务人debtor days ratio 应收帐款天数率debtors 应收款debtors ledger 应收帐款分类帐debtor’ age analysis 应收帐款帐龄分析decision driven costs 决策连动成本decision tree 决策树defects 次品deferred expenditure 递延支出deferred shares 递延股份deferred taxation 递延税款delivery note 交货单departmental accounts 部门报表departmental budget 部门预算depreciation 折旧dispatch note 发运单development cost 开发成本differential cost 差别成本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direct cost 直接成本direct debit 直接借项direct hours yield 直接小时产出率direct labor cost percentage rate 直接人工成本百分比direct labor hour 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distribution cost 摊销成本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environmental audit 环境审计environmental impact assessment 环境影响评价EOQ 经济订购批量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functional budget 职能预算fund accounting 基金会计fundamental accounting concept 基础会计概念fungible assets 可互换资产futuristic planning 远景计划gap analysis 间距分析gearing 举债经营比率(杠杆)goal congruence 目标一致性going concern concept 持续经营概念goods received note 商品收讫单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 realizable value 可变现净值net worth 资产净值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。

1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。

高顿财经ACCA
ACCA教材主要词汇英汉对照（21）
本文由高顿ACCA整理发布，转载请注明出处
精确法

Actuarial method

公司估价

The valuation of components

递延收益

Deferred income

联营公司

Associated companies

分期支付

Installment

共同比财务报表

Common-size financial statements

未实现利润准备

Provision for unrealized profit

物质资源

Physical resources

应收租购款帐户
高顿财经ACCA

Hire purchase debtors account

会计原则

Accounting principles

重新获得帐户

Repossessions account

会计方法

Accounting methods

金融公司

Finance house

权责发生制

Accrual accounting

更多ACCA资讯请关注高顿ACCA官网：http://acca.gaodun.cn