會計(jì)英文詞匯

1、ACCA考試Paper2.4和Paper2.5基本詞匯A (1)ABC 作業(yè)基礎(chǔ)成本計(jì)算 A (2)absorbed overhead 已吸收制造費(fèi)用 A (3)absorption costing 吸收成本計(jì)算A (4)account 帳戶,報(bào)表 A (5)accounting postulate 會計(jì)假設(shè) A (6)accounting series release 會計(jì)公告文件 A (7)accounting valuation 會計(jì)計(jì)價 A (8)account sale 承銷清單A (9)accountability concept 經(jīng)營責(zé)任概念 A (10)accountancy

2、會計(jì)職業(yè) A (11)accountant 會計(jì)師 A (12)accounting 會計(jì) A (13)agency cost 代理成本 A (14)accounting bases 會計(jì)基礎(chǔ) A (15)accounting manual 會計(jì)手冊 A (16)accounting period 會計(jì)期間 A (17)accounting policies 會計(jì)方針 A (18)accounting rate of return 會計(jì)報(bào)酬率 A (19)accounting reference date 會計(jì)參照日 A (20)accounting reference period 會計(jì)參照

3、期間 A (21)accrual concept 應(yīng)計(jì)概念 A (22)accrual expenses 應(yīng)計(jì)費(fèi)用 A (23)acid test ration 速動比率(酸性測試比率) A (24)acquisition 購置 A (25)acquisition accounting 收購會計(jì) A (26)activity based accounting 作業(yè)基礎(chǔ)成本計(jì)算 A (27)adjusting events 調(diào)整事項(xiàng) A (28)administrative expenses 行政管理費(fèi) A (29)advice note 發(fā)貨通知 A (30)amortization 攤銷 A

4、 (31)analytical review 分析性檢查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度報(bào)告和報(bào)表 A (34)appraisal cost 檢驗(yàn)成本 A (35)appropriation account 盈余分配帳戶 A (36)articles of association 公司章程細(xì)則 A (37)assets 資產(chǎn) A (38)assets cover 資產(chǎn)保障 A (39)asset value per share 每股資產(chǎn)價值 A (40)associated com

5、pany 聯(lián)營公司 A (41)attainable standard 可達(dá)標(biāo)準(zhǔn) A (42)attributable profit 可歸屬利潤 A (43)audit 審計(jì) A (44)audit report 審計(jì)報(bào)告 A (45)auditing standards 審計(jì)準(zhǔn)則 A (46)authorized share capital 額定股本 A (47)available hours 可用小時 A (48)avoidable costs 可避免成本B (49)back-to-back loan 易幣貸款 B (50)backflush accounting 倒退成本計(jì)算 B (51

6、)bad debts 壞帳 B (52)bad debts ratio 壞帳比率 B (53)bank charges 銀行手續(xù)費(fèi) B (54)bank overdraft 銀行透支 B (55)bank reconciliation 銀行存款調(diào)節(jié)表 B (56)bank statement 銀行對帳單 B (57)bankruptcy 破產(chǎn) B (58)basis of apportionment 分?jǐn)偦A(chǔ) B (59)batch 批量 B (60)batch costing 分批成本計(jì)算 B (61)beta factor B(市場)風(fēng)險(xiǎn)因素 B (62)bill 帳單 B (63)bil

7、l of exchange 匯票 B (64)bill of landing 提單 B (65)bill of materials 用料預(yù)計(jì)單 B (66)bill payable 應(yīng)付票據(jù) B (67)bill receivable 應(yīng)收票據(jù) B (68)bin card 存貨記錄卡 B (69)bonus 紅利 B (70)book-keeping 薄記 B (71)Boston classification 波士頓分類 B (72)breakeven chart 保本圖 B (73)breakeven point 保本點(diǎn) B (74)breaking-down time 復(fù)位時間 B (

8、75)budget 預(yù)算 B (76)budget center 預(yù)算中心 B (77)budget cost allowance 預(yù)算成本折讓 B (78)budget manual 預(yù)算手冊 B (79)budget period 預(yù)算期間 B (80)budgetary control 預(yù)算控制 B (81)budgeted capacity 預(yù)算生產(chǎn)能力 B (82)burden 制造費(fèi)用 B (83)business center 經(jīng)營中心 B (84)business entity 營業(yè)個體 B (85)business unit 經(jīng)營單位 B (86)buy-out manage

9、ment 管理性購買產(chǎn)權(quán) B (87)by-product 副產(chǎn)品C (88)called-up share capital 催繳股本 C (89)capacity 生產(chǎn)能力 C (90)capacity ratios 生產(chǎn)能力比率 C (91)capital 資本 C (92)capital assets pricing model 資本資產(chǎn)計(jì)價模式 C (93)capital commitment 承偌資本 C (94)capital employed 已運(yùn)用的資本 C (95)capital expenditure 資本支出 C (96)capital expenditure autho

10、rization 資本支出核準(zhǔn) C (97)capital expenditure control 資本支出控制 C (98)capital expenditure proposal 資本支出申請 C (99)capital funding planning 資本基金籌集計(jì)劃 C (100)capital gain 資本收益 C (101)capital investment appraisal 資本投資評估 C (102)capital maintenance 資本保全 C (103)capital resource planning 資本資源計(jì)劃 C (104)capital surplu

11、s 資本盈余 C (105)capital turnover 資本周轉(zhuǎn)率 C (106)card 記錄卡 C (107)cash 現(xiàn)金 C (108)cash account 現(xiàn)金帳戶 C (109)cash book 現(xiàn)金帳薄 C (110)cash cow 金牛產(chǎn)品 C (111)cash flow 現(xiàn)金流量 C (112)cash discounted 現(xiàn)金貼現(xiàn) C (113)cash flow budget 現(xiàn)金流量預(yù)算 C (114)cash flow statement 現(xiàn)金流量表 C (115)cash ledger 現(xiàn)金分類帳 C (116)cash limit 現(xiàn)金限額 C

12、(117)CCA 現(xiàn)時成本會計(jì) C (118)center 中心 C (119)changeover time 變更時間 C (120)chartered entity 特許經(jīng)濟(jì)個體 C (121)cheque 支票 C (122)cheque register 支票登記薄 C (123)coin analysis 零錢分類 C (124)classification 分類 C (125)clock card 工時卡 C (126)code 代碼 C (127)commitment accounting 承偌確認(rèn)會計(jì) C (128)common cost 共同成本 C (129)company

13、 limited by guarantee 有限擔(dān)保責(zé)任公司 C (130)company limited shares 股份有限公司 C (131)competitive position 競爭能力狀況 C (132)concept 概念 C (133)conglomerate 跨行業(yè)企業(yè) C (134)consistency concept 一致性概念 C (135)consolidated accounts 合并報(bào)表 C (136)consolidation accounting 合并會計(jì) C (137)consortium 財(cái)團(tuán) C (138)contingency plan 應(yīng)急計(jì)劃

14、 C (139)contingent liabilities 或有負(fù)債 C (140)continuous operation 連續(xù)生產(chǎn) C (141)contra 抵消 C (142)contract cost 合同成本 C (143)contract costing 合同成本計(jì)算 C (144)contribution 貢獻(xiàn)毛益 C (145)contribution ventre 貢獻(xiàn)中心 C (146)contribution chart 貢獻(xiàn)圖 C (147)contribution per unit of limiting factor ration 單位限定因素的貢獻(xiàn)毛益比率 C

15、 (148)contribution to sales ration 貢獻(xiàn)毛益對銷售比率 C (149)control 控制 C (150)control account 控制帳戶 C (151)control limits 控制限度 C (152)controllability concept 可控制概念 C (153)controllable cost 可控制成本 C (154)conversion cost 加工成本 C (155)convertible loan stock 來源： 可轉(zhuǎn)換為股票的貸款 C (156)corporate appraisal 公司評估 C (157)cor

16、porate planning 公司計(jì)劃 C (158)corporate social reporting 公司社會報(bào)告 C (159)corporation 股份公司 C (160)cost 成本 C (161)cost account 成本帳戶 C (162)cost accounting 成本會計(jì) C (163)cost accounting manual 成本手冊 C (164)cost accounts calendar 成本報(bào)表的日歷時間 C (165)cost adjustment 成本調(diào)整 C (166)cost allocation 成本分配 C (167)cost app

17、ortionment 成本分?jǐn)?C (168)cost attribution 成本歸屬 C (169)cost audit 成本審計(jì) C (170)cost behaviour 成本性態(tài) C (171)cost benefit analysis 成本效益分析 C (172)cost center 成本中心 C (173)cost driver 成本動因 C (174)cost of capital 資本成本 C (175)cost of conformance 相符成本 C (176)cost of goods sold 銷貨成本 C (177)cost of non-conformance

18、 非相符成本 C (178)cost of sales 銷售成本 C (179)cost reduction 成本降低 C (180)cost structure 成本結(jié)構(gòu) C (181)cost unit 成本單位 C (182)cost-volume-profit analysis(CVP) 本量利分析 C (183)costing 成本計(jì)算 C (184)CPP 現(xiàn)時購買力會計(jì) C (185)credit note 貸項(xiàng)通知 C (186)credit report 信貸報(bào)告書 C (187)creditor 債權(quán)人 C (188)creditor days ratio 應(yīng)付帳款天數(shù)率

19、C (189)creditors ledger 應(yīng)付帳款分類帳 C (190)critical event 關(guān)鍵事項(xiàng) C (191)critical path 關(guān)鍵路線 C (192)cumulative preference shares 累積優(yōu)先股 C (193)current account 往來帳戶 C (194)current asset 流動資產(chǎn) C (195)current cost accounting 現(xiàn)時成本會計(jì) C (196)current liabilities 流動負(fù)債 C (197)current purchasing power accounting 現(xiàn)時購買力會

20、計(jì) C (198)current ration 流動比率 C (199)cut-off 截止 C (200)CVP 本量利分析 C (201)cycle time 周轉(zhuǎn)時間C (88)called-up share capital 催繳股本 C (89)capacity 生產(chǎn)能力 C (90)capacity ratios 生產(chǎn)能力比率 C (91)capital 資本 C (92)capital assets pricing model 資本資產(chǎn)計(jì)價模式 C (93)capital commitment 承偌資本 C (94)capital employed 已運(yùn)用的資本 C (95)cap

21、ital expenditure 資本支出 C (96)capital expenditure authorization 資本支出核準(zhǔn) C (97)capital expenditure control 資本支出控制 C (98)capital expenditure proposal 資本支出申請 C (99)capital funding planning 資本基金籌集計(jì)劃 C (100)capital gain 資本收益 C (101)capital investment appraisal 資本投資評估 C (102)capital maintenance 資本保全 C (103)c

22、apital resource planning 資本資源計(jì)劃 C (104)capital surplus 資本盈余 C (105)capital turnover 資本周轉(zhuǎn)率 C (106)card 記錄卡 C (107)cash 現(xiàn)金 C (108)cash account 現(xiàn)金帳戶 C (109)cash book 現(xiàn)金帳薄 C (110)cash cow 金牛產(chǎn)品 C (111)cash flow 現(xiàn)金流量 C (112)cash discounted 現(xiàn)金貼現(xiàn) C (113)cash flow budget 現(xiàn)金流量預(yù)算 C (114)cash flow statement 現(xiàn)金流

23、量表 C (115)cash ledger 現(xiàn)金分類帳 C (116)cash limit 現(xiàn)金限額 C (117)CCA 現(xiàn)時成本會計(jì) C (118)center 中心 C (119)changeover time 變更時間 C (120)chartered entity 特許經(jīng)濟(jì)個體 C (121)cheque 支票 C (122)cheque register 支票登記薄 C (123)coin analysis 零錢分類 C (124)classification 分類 C (125)clock card 工時卡 C (126)code 代碼 C (127)commitment acc

24、ounting 承偌確認(rèn)會計(jì) C (128)common cost 共同成本 C (129)company limited by guarantee 有限擔(dān)保責(zé)任公司 C (130)company limited shares 股份有限公司 C (131)competitive position 競爭能力狀況 C (132)concept 概念 C (133)conglomerate 跨行業(yè)企業(yè) C (134)consistency concept 一致性概念 C (135)consolidated accounts 合并報(bào)表 C (136)consolidation accounting 合

25、并會計(jì) C (137)consortium 財(cái)團(tuán) C (138)contingency plan 應(yīng)急計(jì)劃 C (139)contingent liabilities 或有負(fù)債 C (140)continuous operation 連續(xù)生產(chǎn) C (141)contra 抵消 C (142)contract cost 合同成本 C (143)contract costing 合同成本計(jì)算 C (144)contribution 貢獻(xiàn)毛益 C (145)contribution ventre 貢獻(xiàn)中心 C (146)contribution chart 貢獻(xiàn)圖 C (147)contributi

26、on per unit of limiting factor ration 單位限定因素的貢獻(xiàn)毛益比率 C (148)contribution to sales ration 貢獻(xiàn)毛益對銷售比率 C (149)control 控制 C (150)control account 控制帳戶 C (151)control limits 控制限度 C (152)controllability concept 可控制概念 C (153)controllable cost 可控制成本 C (154)conversion cost 加工成本 C (155)convertible loan stock 來源：

27、 可轉(zhuǎn)換為股票的貸款 C (156)corporate appraisal 公司評估 C (157)corporate planning 公司計(jì)劃 C (158)corporate social reporting 公司社會報(bào)告 C (159)corporation 股份公司 C (160)cost 成本 C (161)cost account 成本帳戶 C (162)cost accounting 成本會計(jì) C (163)cost accounting manual 成本手冊 C (164)cost accounts calendar 成本報(bào)表的日歷時間 C (165)cost adjust

28、ment 成本調(diào)整 C (166)cost allocation 成本分配 C (167)cost apportionment 成本分?jǐn)?C (168)cost attribution 成本歸屬 C (169)cost audit 成本審計(jì) C (170)cost behaviour 成本性態(tài) C (171)cost benefit analysis 成本效益分析 C (172)cost center 成本中心 C (173)cost driver 成本動因 C (174)cost of capital 資本成本 C (175)cost of conformance 相符成本 C (176)c

29、ost of goods sold 銷貨成本 C (177)cost of non-conformance 非相符成本 C (178)cost of sales 銷售成本 C (179)cost reduction 成本降低 C (180)cost structure 成本結(jié)構(gòu) C (181)cost unit 成本單位 C (182)cost-volume-profit analysis(CVP) 本量利分析 C (183)costing 成本計(jì)算 C (184)CPP 現(xiàn)時購買力會計(jì) C (185)credit note 貸項(xiàng)通知 C (186)credit report 信貸報(bào)告書 C

30、(187)creditor 債權(quán)人 C (188)creditor days ratio 應(yīng)付帳款天數(shù)率 C (189)creditors ledger 應(yīng)付帳款分類帳 C (190)critical event 關(guān)鍵事項(xiàng) C (191)critical path 關(guān)鍵路線 C (192)cumulative preference shares 累積優(yōu)先股 C (193)current account 往來帳戶 C (194)current asset 流動資產(chǎn) C (195)current cost accounting 現(xiàn)時成本會計(jì) C (196)current liabilities 流

31、動負(fù)債 C (197)current purchasing power accounting 現(xiàn)時購買力會計(jì) C (198)current ration 流動比率 C (199)cut-off 截止 C (200)CVP 本量利分析 C (201)cycle time 周轉(zhuǎn)時間E (256)earning per share 每股盈利 E (257)earning ratio 市盈率 E (258)economic order quantity(EOQ) 經(jīng)濟(jì)訂購批量 E (259)efficient market hypothesis 有效市場假設(shè) E (260)efficiency rat

32、ion 效率性比率 E (261)element of cost 成本要素 E (262)entity 經(jīng)濟(jì)個體 E (262)environmental audit 環(huán)境審計(jì) E (263)environmental impact assessment 環(huán)境影響評價 E (264)EOQ 經(jīng)濟(jì)訂購批量 E (265)equity 權(quán)益 E (266)equity method of accounting 權(quán)益法會計(jì)計(jì)算 E (267)equity share capital 權(quán)益股本 E (268)equivalent units 當(dāng)量 E (269)event 事項(xiàng) E (270)exce

33、ptional items 例外事項(xiàng) E (271)expected value 期望值 E (272)expenditure 支出 E (273)expenses 費(fèi)用 E (274)external audit 外部審計(jì) E (275)external failure cost 外部損失成本 E (276)extraordinary items 非常事項(xiàng)F (277)factory goods 讓售商品 F (278)factoring 應(yīng)收帳款讓售 F (279)fail value 公允價值 F (280)feedback 反饋 F (281)FIFO 先近先出法 F (282)fin

34、al accounts 年終報(bào)表 F (283)finance lease 融資租賃 F (284)financial accounting 財(cái)務(wù)會計(jì) F (285)financial accounts calendar adjustment 財(cái)務(wù)報(bào)表的日歷時間調(diào)整 F (286)financial management 財(cái)務(wù)管理 F (287)financial planning 財(cái)務(wù)計(jì)劃 F (288)financial statement 財(cái)務(wù)報(bào)表 F (289)finished goods 完成品 F (290)fixed asset 固定資產(chǎn) F (291)fixed overhea

35、d 固定制造費(fèi)用 F (292)fixed asset turnover 固定資產(chǎn)周轉(zhuǎn)率 F (293)fixed assets register 固定資產(chǎn)登記薄 F (294)fixed cost 固定成本 F (295)flexed budget 變動限額預(yù)算 F (296)flexible budget 彈性預(yù)算 F (297)float time 浮動時間 F (298)floating charge 流動抵押 F (299)flow of funds statement 資金流量表 F (300)forecasting 預(yù)測 F (301)founders shares 發(fā)起人股份

36、F (302)full capacity 滿負(fù)荷生產(chǎn)能力 F (303)function costing 職能成本計(jì)算 F (304)functional budget 職能預(yù)算 F (305)fund accounting 基金會計(jì) F (306)fundamental accounting concept 基礎(chǔ)會計(jì)概念 F (307)fungible assets 可互換資產(chǎn) F (308)futuristic planning 遠(yuǎn)景計(jì)劃G (309)gap analysis 間距分析 G (310)gearing 舉債經(jīng)營比率(杠桿) G (311)goal congruence 目標(biāo)一

37、致性 G (312)going concern concept 持續(xù)經(jīng)營概念 G (313)goods received note 商品收訖單 G (314)goodwill 商譽(yù) G (315)gross dividend yield 總股息產(chǎn)出率 G (316)gross margin 總邊際 G (317)gross profit 毛利潤 G (318)gross profit percentage 毛利潤百分比 G (319)group 企業(yè)集團(tuán) G (320)group accounts 集團(tuán)報(bào)表 H (312)high-geared 高結(jié)合杠桿(比例) H (313)hire pu

38、rchase 租購 H (314)historical cost 歷史成本 H (315)historical cost accounting 歷史成本會計(jì) H (316)hours 小時 H (317)hurdle rate 最低可接受的報(bào)酬率 I (318)ideal standard 理想標(biāo)準(zhǔn) I (319)idle capacity ration 閑置生產(chǎn)能力比率 I (320)idle time 閑置時間 I (321)impersonal accounts 非記名帳戶 I (322)imprest system 定額備用制度 I (323)income and expenditur

39、e account 收益和支出報(bào)表 I (324)incomplete records 不完善記錄 I (325)incremental cost 增量成本 I (326)incremental yield 增量產(chǎn)出率 I (327)indirect cost 間接成本 I (328)indirect hours 間接小時 I (329)insolvency 無力償付 I (330)intangible asset 無形資產(chǎn) I (331)integrated accounts 綜合報(bào)表 I (332)interdependency concept 關(guān)聯(lián)性概念 I (333)interest

40、cover 利息保障倍數(shù) I (334)interlocking accounts 連鎖報(bào)表 I (335)internal audit 內(nèi)部審計(jì) I (336)internal check 內(nèi)部牽制 I (337)internal control system 內(nèi)部控制體系 I (338)internal failure cost 內(nèi)部損失成本 I (339)internal rate of return(IRR) 內(nèi)含報(bào)酬率 I (340)inventory 存貨 I (341)investment 投資 I (342)investment center 投資中心 I (343)invoi

41、ce register 發(fā)票登記薄 I (344)issued share capital 已發(fā)行股本J (345)job 定單 J (346)job card 工作卡 J (347)job costing 工作成本計(jì)算 J (348)job sheet 工作單 J (349)joint cost 聯(lián)合成本 J (350)joint products 聯(lián)產(chǎn)品 J (351)joint stock company 股份公司 J (352)joint venture 合資經(jīng)營 J (353)journal 日記帳 J (354)just-in-time(JIT) 適時制度 J (355)jusy-

42、in-time production 適時生產(chǎn) J (356)just-in-time purchasing 適時購買 K (357)key factor 關(guān)鍵因素 L (358)labour 人工 L (359)labour transfer note 人工轉(zhuǎn)移單 L (360)leaning curve 學(xué)習(xí)曲線 L (361)ledger 分類帳戶 L (362)length of order book 定單平均周期 L (363)letter of credit 信用證 L (364)leverage 舉債經(jīng)營比率 L (365)liabilities 負(fù)債 L (366)life c

43、ycle costing 壽命周期成本計(jì)算 L (367)LIFO 后近先出法 L (368)limited liability company 有限責(zé)任公司 L (369)limiting factor 限制因素 L (370)line-item budget 明細(xì)支出預(yù)算 L (371)liner programming 線性規(guī)劃 L (372)liquid assets 變現(xiàn)資產(chǎn) L (373)liquidation 清算 L (374)liquidity ratios 易變現(xiàn)比率 L (375)loan 貸款 L (376)loan capital 借入資本 L (377)long r

44、ange palnning 長期計(jì)劃 L (378)lost time record 虛耗時間記錄 L (379)low geared 低結(jié)合杠桿(比例) L (380)lower of cost or net realizable value concept 成本或可變凈價孰低概念 M (381)machine hour rate 機(jī)器小時率 M (382)machine time record 機(jī)器時間記錄 M (383)managed cost 管理成本 M (384)management accounting 管理會計(jì) M (385)management accounting conc

45、ept 管理會計(jì)概念 M (386)management accounting guides 管理會計(jì)指導(dǎo)方針 M (387)management audit 管理審計(jì) M (388)management buy-out 管理性購買產(chǎn)權(quán) M (389)management by exception 例外管理原則 M (390)margin 邊際 M (391)margin of safety ration 安全邊際比率 M (392)margin cost 邊際成本 M (393)margin costing 邊際成本計(jì)算 M (394)mark-down 降低標(biāo)價 M (395)mark-up 提高標(biāo)價 M (396)market risk premium 市場分險(xiǎn)補(bǔ)償 M (397)market share 市場份額 M (398)marketing cost 營銷成本 M (399)matching concept 配比概念 M (400)materiality concept 重要性概念 M (401)materials requisition 領(lǐng)料單 M (402)materials returned note 退料單 M (403)materials transfer note 材料轉(zhuǎn)移單 M (404)memor