acca词汇总结表教学内容.doc

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1、Good is good, but better carries it.精益求精，善益求善。acca词汇总结表-Aaa美国会计学会(1)ABC作业基础成本计算(2)absorbedoverhead已吸收制造费用(3)absorptioncosting吸收成本计算(4)account帐户,报表(5)accountingpostulate会计假设(6)accountingseriesrelease会计公告文件(7)accountingvaluation会计计价(8)accountsale承销清单(9)accountabilityconcept经营责任概念(10)accountancy会计职业(11

2、)accountant会计师(12)accounting会计(13)agencycost代理成本(14)accountingbases会计基础(15)accountingmanual会计手册(16)accountingperiod会计期间(17)accountingpolicies会计方针(18)accountingrateofreturn会计报酬率(19)accountingreferencedate会计参照日(20)accountingreferenceperiod会计参照期间(21)accrualconcept应计概念(22)accrualexpenses应计费用(23)acidtest

3、ration速动比率(酸性测试比率)(24)acquisition购置(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(31)analyticalreview分析性检查(32)annualequivalentcost年度等量成本法(33)annualreportandaccounts年度报告和报表(34)appraisalcost检验成本

4、(35)appropriationaccount盈余分配帐户(36)articlesofassociation公司章程细则(37)assets资产(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(44)auditreport审计报告(45)auditingstandards审计准则(46)authorizedsharecapital额定股本(47)availablehour

5、s可用小时(48)avoidablecosts可避免成本(49)back-to-backloan易币贷款(50)backflushaccounting倒退成本计算(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(57)bankruptcy破产(58)basisofapportionment分摊基础(59)batch批量(60)batchcosting分批成本计算(61)betafactor(

6、市场)风险因素(62)bill帐单(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(69)bonus红利(70)book-keeping薄记(71)ostonclassification波士顿分类(72)breakevenchart保本图(73)breakevenpoint保本点(74)breaking-downtime复位时间(75)budget预算(76)budgetcenter预算中心(77)bud

7、getcostallowance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(82)burden制造费用(83)businesscenter经营中心(84)businessentity营业个体(85)businessunit经营单位(86)buy-outmanagement管理性购买产权(87)by-product副产品(88)called-upsharecapital催缴股本(89)capacity生产能力(90)capacityratios生产

8、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(95)capitalexpenditure资本支出(96)capitalexpenditureauthorization资本支出核准(97)capitalexpenditurecontrol资本支出控制(98)capitalexpenditureproposal资本支出申请(99)capitalfundingplanning资本基金筹集计划(100)capitalgain资本收益(101

9、)capitalinvestmentappraisal资本投资评估(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(108)cashaccount现金帐户(109)cashbook现金帐薄(110)cashcow金牛产品(111)cashflow现金流量(112)cashdiscounted现金贴现(113)cashflowbudget现金流量预算(114)cashflowstat

10、ement现金流量表(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(120)charteredentity特许经济个体(121)cheque支票(122)chequeregister支票登记薄(123)coinanalysis零钱分类(124)classification分类(125)clockcard工时卡(126)code代码(127)commitmentaccounting承偌确认会计(128)commoncost共同成本(129)companylimited

11、byguarantee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(133)conglomerate跨行业企业(134)consistencyconcept一致性概念(135)consolidatedaccounts合并报表(136)consolidationaccounting合并会计(137)consortium财团(138)contingencyplan应急计划(139)contingentliabilities或有负债(140)continuousoperation

12、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)contributionventre贡献中心(146)contributionchart贡献图(147)contributionperunitoflimitingfactorration单位限定因素的贡献毛益比率(148)contributiontosalesration贡献毛益对销售比率(149)control控制(150)controlaccount控制帐户(151)controllimits控制限度(152)c

13、ontrollabilityconcept可控制概念(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(159)corporation股份公司(160)cost成本(161)costaccount成本帐户(162)costaccounting成本会计(163)costaccountingmanual成本手册

14、(164)costaccountscalendar成本报表的日历时间(165)costadjustment成本调整(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(194)currentasset流动资产(195)currentcostaccounting现时成本会计(196)currentliabilities流动负债(197)currentpurchasi

15、ngpoweraccounting现时购买力会计(198)currentration流动比率(199)cut-off截止(200)CVP本量利分析(201)cycletime周转时间(202)debenture债券(203)debitnote借项通知(204)debitcapacity举债能力(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)debtorageanalysis应收帐款帐龄分析(211)decisiondrivencosts

16、决策连动成本(212)decisiontree决策树(213)defects次品(214)deferredexpenditure递延支出(215)deferredshares递延股份(216)deferredtaxation递延税款(217)deliverynote交货单(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(224)directhoursyiel

17、d直接工时产出率(225)directlabourcost-standard标准直接人工成本(226)directlabourefficiency-variance直接人工效率差异(227)directlabourratevariance直接人工费率差异(228)directlabourtotal-variance直接人工总差异(229)directmaterialmix-variance直接材料结构差异(230)directprice-variance直接材料价格差异(231)directmaterialtotal-variance直接材料总差异(232)directmaterialsusa

18、ge-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(237)directlabourcostpercentagerate直接人工成本百分比(238)directlabourhourrate直接人工小时率(239)directsonindirectwork间接工作事项上的工时(240)discountrate贴现率(241)discountedcashflow现金流量贴现(242)discr

19、etionarycost酌量成本(243)distributioncost摊销成本(244)diversions移用(245)divertedhours移用小时(246)divertedhoursratio移用工时比率(247)dividend股利(248)dividendcover股利产出率(249)dividendpershare每股股利(250)dog疲软产品(251)doubleentryaccounting复式会计(252)double-entrybook-keeping复式薄记(253)doubtfuldebts可疑债务(254)downtime停工时间(255)dynamicpr

20、ogramming动态规划consistency一贯性substanceoverform实质重于形式materiality重要性prudence谨慎性currentasset流动资产non-currentasset非流动资产rounditup,rounditdown四舍五入contingentliability或有负债creditor债权人renderingofservice提供劳务royalties版税bonusshare分红股redempteshare赎回股份debenture债券credit贷方depreciation折旧residualvalue剩余价值accountingtreatm

21、ent会计处理accrualconcept权责发生制概念netbookvalue账面净值straightlinemethod直线法carryingamount资产净值（资产累计折旧减值）ruleofthumb经验法contributionmargin边际贡献deferredincome递延收入financelease融资租赁cashequivalents现金等价物operatinglease经营租赁capitalappreciation资本增值amortization分摊incrementalbudget增量预算zerobasedbudget零基预算continuousbudget滚动预算deferredtax递延税款permanentdifference永久性差异timingdifference时间性差异flowthroughmethod应付税款法eventsafterbalancesheetdate资产负债表日后事项returnoninvestment(ROI)投资回报率profitbeforeinterestandtax息税前利润profitmargin利润率retrospectiveapplication追溯调整法prospectiveapplication未来适用法-