ACCA考試必備財務英語詞匯.docx

1、(1) ABC作業(yè)基礎成本計算(2)absorbed overhead已吸收制造費用(3)absorption costing吸收成本計算(4)account帳戶,報表(5)accounting postulate會計假設(6)accounting series release會計公告文件(7) accounting valuation會計計價(8)account sale承銷清單(9)accountability concept經(jīng)營責任概念(10) accountancy會計職業(yè)(11)accountant會計師(12)accounting會計(13)agency cost代理成本(14)a

2、ccounting bases會計基礎(15)accounting manual會計手冊(16)Accounting period會計期間(17)Accounting policies會計方針(18)Accounting rate of return會計報酬率(19)Accounting reference date會計參照日(20)accounting reference period會計參照期間(21)Accrual concept應計概念(22)Accrual expenses應計費用(23)Acid test ration速動比率(酸性測試比率)(24)Acquisition購置(25

3、)Acquisition accounting收購會計(26)Activity based accounting作業(yè)基礎成本計算(27)Adjusting events調(diào)整事項(28)Administrative expenses行政管理費(29)Advice note發(fā)貨通知(30)Amortization攤銷(31)Analytical review分析性檢查(32)Annual equivalent cost年度等量成本法(33)Annual report and accounts年度報告和報表(34)Appraisal cost檢驗成本(35)Appropriation account

4、盈余分配帳戶(36)Articles of association公司章程細則(37)Assets資產(chǎn)(38)Assets cover資產(chǎn)保障(39)Asset value per share每股資產(chǎn)價值(40)Associated company聯(lián)營公司(41)Attainable standard可達標準(42)Attributable profit可歸屬利潤(43)Audit審計(44)Audit report審計報告(45)Auditing standards審計準則(46)Authorized share capital額定股本(47)Available hours可用小時(48)A

5、voidable costs可避免成本(49)Back-to-back loan易幣貸款(50)Back flush accounting倒退成本計算(51)Bad debts壞帳(52)Bad debts ratio壞帳比率(53)bank charges銀行手續(xù)費(54)Bank overdraft銀行透支(55)Bank reconciliation銀行存款調(diào)節(jié)表(56)Bank statement銀行對帳單(57)Bankruptcy破產(chǎn)(58)Basis of apportionment分攤基礎(59)Batch批量(60)Batch costing分批成本計算(61)Beta fa

6、ctor(市場)風險因素(62)Bill帳單(63)Bill of exchange匯票(64)Bill of landing提單(65)Bill of materials用料預計單(66)Bill payable應付票據(jù)(67)Bill receivable應收票據(jù)(68)Bin card存貨記錄卡(69)Bonus紅利(70)book-keeping薄記(71)Boston classification波士頓分類(72)Breakeven chart保本圖(73)Breakeven point保本點(74)breaking-down time復位時間(75)Budget預算(76)Budg

7、et center預算中心(77)Budget cost allowance預算成本折讓(78)Budget manual預算手冊(79)Budget period預算期間(80)Budgetary control預算控制(81)Budgeted capacity預算生產(chǎn)能力(82)Burden制造費用(83)Business center經(jīng)營中心(84)Business entity營業(yè)個體(85)Business unit經(jīng)營單位(86)Buy-out management管理性購買產(chǎn)權(87)By-product副產(chǎn)品(88)called-up share capital催繳股本(89)

8、Capacity生產(chǎn)能力(90)Capacity ratios生產(chǎn)能力比率(91)Capital資本(92)Capital assets pricing model資本資產(chǎn)計價模式(93)Capital commitment承偌資本(94)Capital employed已運用的資本(95)Capital expenditure資本支出(96)Capital expenditure authorization資本支出核準(97)Capital expenditure control資本支出控制(98)Capital expenditure proposal資本支出申請(99)Capital f

9、unding planning資本基金籌集計劃(100)capital gain資本收益(101)capital investment appraisal資本投資評估(102)capital maintenance資本保全(103)capital resource planning資本資源計劃(104)capital surplus資本盈余(105)capital turnover資本周轉(zhuǎn)率(106)card記錄卡(107)cash現(xiàn)金(108)cash account現(xiàn)金帳戶(109)cash book現(xiàn)金帳薄(110)cash cow金牛產(chǎn)品(111)cash flow現(xiàn)金流量(112)c

10、ash discounted現(xiàn)金貼現(xiàn)(113)cash flow budget現(xiàn)金流量預算(114)cash flow statement現(xiàn)金流量表(115)cash ledger現(xiàn)金分類帳(116)cash limit現(xiàn)金限額(117)CCA現(xiàn)時成本會計(118)center中心(119)changeover time變更時間(120)chartered entity特許經(jīng)濟個體(121)cherub支票(122)cherub register支票登記薄(123)coin analysis零錢分類(124)classification分類(125)clock card工時卡(126)code

11、代碼(127)commitment accounting承偌確認會計(128)common cost共同成本(129)company limited by guarantee有限擔保責任公司(130)company limited shares股份有限公司(131)competitive position競爭能力狀況(132)concept概念(133)conglomerate跨行業(yè)企業(yè)(134)consistency concept一致性概念(135)consolidated accounts合并報表(136)consolidation accounting合并會計(137)consorti

12、um財團(138)contingency plan應急計劃(139)contingent liabilities或有負債(140)continuous operation連續(xù)生產(chǎn)(141)contra抵消(142)contract cost合同成本(143)contract costing合同成本計算(144)contribution貢獻毛益(145)contribution venture貢獻中心(146)contribution chart貢獻圖(147)contribution per unit of limiting factor ration單位限定因素的貢獻毛益比率(148)con

13、tribution to sales ration貢獻毛益對銷售比率(149)control控制(150)control account控制帳戶(151)control limits控制限度(152)controllability concept可控制概念(153)controllable cost可控制成本(154)conversion cost加工成本(155)convertible loan stock可轉(zhuǎn)換為股票的貸款(156)corporate appraisal公司評估(157)corporate planning公司計劃(158)corporate social reportin

14、g公司社會報告(159)corporation股份公司(160)cost成本(161)cost account成本帳戶(162)cost accounting成本會計(163)cost accounting manual成本手冊(164)cost accounts calendar成本報表的日歷時間(165)cost adjustment成本調(diào)整(166)cost allocation成本分配(167)cost apportionment成本分攤(168)cost attribution成本歸屬(169)cost audit成本審計(170)cost behaviour成本性態(tài)(171)cos

15、t benefit analysis成本效益分析(172)cost center成本中心(173)cost driver成本動因(174)cost of capital資本成本(175)cost of conformance相符成本(176)cost of goods sold銷貨成本(177)cost of non-conformance非相符成本(178)cost of sales銷售成本(179)cost reduction成本降低(180)cost structure成本結構(181)cost unit成本單位(182)cost-volume-profit analysis(CVP)本

16、量利分析(183)costing成本計算(184)CPP現(xiàn)時購買力會計(185)credit note貸項通知(186)credit report信貸報告書(187)creditor債權人(188)creditor days ratio應付帳款天數(shù)率(189)creditors ledger應付帳款分類帳(190)critical event關鍵事項(191)critical path關鍵路線(192)cumulative preference shares累積優(yōu)先股(193)current account往來帳戶(194)current asset流動資產(chǎn)(195)current cost

17、accounting現(xiàn)時成本會計(196)current liabilities流動負債(197)current purchasing power accounting現(xiàn)時購買力會計(198)current ration流動比率(199)cut-off截止(200)CVP本量利分析(201)cycle time周轉(zhuǎn)時間(202)debenture債券(203)debit note借項通知(204)debit capacity舉債能力(205)debt ratio債務比率(206)debtor債務人(207)debtor days ratio應收帳款天數(shù)率(208)debtors應收款(209)

18、debtors ledger應收帳款分類帳(210)debtorage analysis應收帳款帳齡分析(211)decision driven costs決策連動成本(212)decision tree決策樹(213)defects次品(214)deferred expenditure遞延支出(215)deferred shares遞延股份(216)deferred taxation遞延稅款(217)delivery note交貨單(218)departmental accounts部門報表(219)departmental budget部門預算(220)depreciation折舊(221

19、)dispatch note發(fā)運單(222)development cost開發(fā)成本(223)differential cost差別成本(224)direct hours yield直接工時產(chǎn)出率(225)direct labor cost-standard標準直接人工成本(226)direct labor efficiency-variance直接人工效率差異(227)direct labor ratevariance直接人工費率差異(228)direct labor total-variance直接人工總差異(229)direct material mix-variance直接材料結構差異

20、(230)direct price-variance直接材料價格差異(231)direct material total-variance直接材料總差異(232)direct materials usage-variance直接材料用量差異(233)direct materials yield-variance直接材料產(chǎn)出率差異(234)direct cost直接成本(235)direct debit直接借項(236)direct hours yield直接小時產(chǎn)出率(237)direct labor cost percentage rate直接人工成本百分比(238)direct labor

21、 hour rate直接人工小時率(239)directs on indirect work間接工作事項上的工時(240)discount rate貼現(xiàn)率(241)discounted cash flow現(xiàn)金流量貼現(xiàn)(242)discretionary cost酌量成本(243)distribution cost攤銷成本(244)diversions移用(245)diverted hours移用小時(246)diverted hours ratio移用工時比率(247)dividend股利(248)dividend cover股利產(chǎn)出率(249)dividend per share每股股利(2

22、50)dog疲軟產(chǎn)品(251)double entry accounting復式會計(252)double-entry book-keeping復式薄記(253)doubtful debts可疑債務(254)down time停工時間(255)dynamic programming動態(tài)規(guī)劃(256)earning per share每股盈利(257)earning ratio市盈率(258)economic order quantity(EOQ)經(jīng)濟訂購批量(259)efficient market hypothesis有效市場假設(260)efficiency ration效率性比率(261

23、)element of cost成本要素(262)entity經(jīng)濟個體(262)environmental audit環(huán)境審計(263)environmental impact assessment環(huán)境影響評價(264)EOQ經(jīng)濟訂購批量(265)equity權益(266)equity method of accounting權益法會計計算(267)equity share capital權益股本(268)equivalent units當量(269)event事項(270)exceptional items例外事項(271)expected value期望值(272)expenditure支

24、出(273)expenses費用(274)external audit外部審計(275)external failure cost外部損失成本(276)extraordinary items非常事項(277)factory good讓售商品(278)factoring應收帳款讓售(279)fail value公允價值(280)feedback反饋(281)FIFO先近先出法(282)final accounts年終報表(283)finance lease融資租賃(284)financial accounting財務會計(285)financial accounts calendar adjus

25、tment財務報表的日歷時間調(diào)整(286)financial management財務管理(287)financial planning財務計劃(288)financial statement財務報表(289)finished goods完成品(290)fixed asset固定資產(chǎn)(291)fixed overhead固定制造費用(292)fixed asset turnover固定資產(chǎn)周轉(zhuǎn)率(293)fixed assets register固定資產(chǎn)登記薄(294)fixed cost固定成本(295)flexed budget變動限額預算(296)flexible budget彈性預算(

26、297)float time浮動時間(298)floating charge流動抵押(299)flow of funds statement資金流量表(300)forecasting預測(301)founders shares發(fā)起人股份(302)full capacity滿負荷生產(chǎn)能力(303)function costing職能成本計算(304)functional budget職能預算(305)fund accounting基金會計(306)fundamental accounting concept基礎會計概念(307)fungible assets可互換資產(chǎn)(308)futuristi

27、c planning遠景計劃G(309)gap analysis間距分析G(310)gearing舉債經(jīng)營比率(杠桿)(311)goal congruence目標一致性(312)going concern concept持續(xù)經(jīng)營概念(313)goods received note商品收訖單(314)goodwill商譽G(315)gross dividend yield總股息產(chǎn)出率(316)gross margin總邊際(317)gross profit毛利潤(318)gross profit percentage毛利潤百分比(319)group企業(yè)集團(320)group accounts集

28、團報表(312)high-geared高結合杠桿(比例)(313)hire purchase租購(314)historical cost歷史成本(315)historical cost accounting歷史成本會計(316)hours小時H(317)hurdle rate最低可接受的報酬率I(318)ideal standard理想標準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 exp

29、enditure account收益和支出報表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綜合報表I(332)interdependency concept關聯(lián)性概念I(333)interest cover利息保障倍數(shù)I(334)interl

30、ocking accounts連鎖報表I(335)internal audit內(nèi)部審計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)含報酬率I(340)inventory存貨I(341)investment投資I(342)investment center投資中心I(343)invoice register發(fā)票登記薄I(344)issued share capital已發(fā)行股本J(345)

31、job定單J(346)job card工作卡J(347)job costing工作成本計算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-in-time production適時生產(chǎn)J(356)just-in-time purchasing適時購買K(357)key factor關鍵因素L(358)labour人

32、工L(359)labour transfer note人工轉(zhuǎn)移單L(360)leaning curve學習曲線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L(366)life cycle costing壽命周期成本計算L(367)LIFO后近先出法L(368)limited liability company有限責任公司L(369)limiting factor限制因素L(370)line-item budget明細支

33、出預算L(371)liner programming線性規(guī)劃L(372)liquid assets變現(xiàn)資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 range palnning長期計劃L(378)lost time record虛耗時間記錄L(379)low geared低結合杠桿(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

34、器小時率M(382)machine time record機器時間記錄M(383)managed cost管理成本M(384)management accounting管理會計M(385)management accounting concept管理會計概念M(386)management accounting guides管理會計指導方針M(387)management audit管理審計M(388)management buy-out管理性購買產(chǎn)權M(389)management by exception例外管理原則M(390)margin邊際M(391)margin of safety

35、ration安全邊際比率M(392)margin cost邊際成本M(393)margin costing邊際成本計算M(394)mark-down降低標價M(395)mark-up提高標價M(396)market risk premium市場分險補償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領料單M(402)materials returned note退料單M(403)mate

36、rials transfer note材料轉(zhuǎn)移單M(404)memorandum of association公司設立細則M(405)merger兼并M(406)merger accounting兼并會計M(407)minority interest少數(shù)股權M(408)mixed cost混合成本N(409)net assets凈資產(chǎn)N(410)net book value凈帳面價值N(411)net liquid funds凈可變現(xiàn)資金N(412)net margin凈邊際N(413)net present value(NPV)凈現(xiàn)值N(414)net profit凈利潤N(415)net

37、realizable value可變現(xiàn)凈值N(416)net worth資產(chǎn)凈值N(417)network analysis網(wǎng)絡分析N(418)noise干撈N(419)nominal account名義帳戶N(420)nominal share capital名義股本N(421)nominal holding代理持有股份N(422)non-adjusting events非調(diào)整事項N(423)non-financial performance measurement非財務業(yè)績計量N(424)non-intergrated accounts非綜合報表N(425)non-liner progra

38、mming非線性規(guī)劃N(426)non-voting shares無表決權的股份N(427)notional cost名義成本N(428)number of days stock存貨周轉(zhuǎn)天數(shù)N(429)number of weeks stock存貨周轉(zhuǎn)周數(shù)O(430)objective classification客體分類O(431)obsolescence陳舊O(432)off balance sheet finance資產(chǎn)負債表外籌資O(433)offer for sale標價出售O(434)operating budget經(jīng)營預算O(435)operating lease經(jīng)營租賃O(43

39、6)operating statement營業(yè)報表O(437)operation time操作時間O(438)operational control經(jīng)營控制O(439)operational gearing經(jīng)營杠桿O(440)operating plans經(jīng)營計劃O(441)opportunity cost機會成本O(442)order定單O(443)ordinary shares普通股O(444)out-of-date cheque過期支票O(jiān)(445)over capitalization過分資本化O(446)overhead制造費用O(447)overhead absorption rat

40、e制造費用分配率O(448)overhead cost制造費用O(449)overtrading超過營業(yè)資金的經(jīng)營P(450)paid cheque已付支票P(451)paid-up share capital認定股本P(452)parent company母公司P(453)pareto distribution帕累托分布P(454)participating preference shares參與優(yōu)先股P(455)partnership合伙P(456)payable ledger應付款項帳戶P(457)payback回收期P(458)payments and receipts account

41、收入和支出報表P(459)payments withheld保留款額P(460)payroll工資單P(461)payroll analysis工資分析P(462)percentage profit on turnover利潤對營業(yè)額比率P(463)period cost期間成本P(464)perpetual inventory永續(xù)盤存P(465)personal account記名帳戶P(466)PEPT項目評審法P(467)petty cash account備用金帳戶P(468)petty cash voucher備用金憑證P(469)physical inventory實地盤存P(47

42、0)planning計劃P(471)planning horizon計劃時限P(472)planning period計劃期間P(473)policy cost政策成本P(474)position audit狀況審計P(475)post balance sheet events資產(chǎn)負債表編后事項P(476)practical capacity實際生產(chǎn)能力P(477)pre-acquisition losses購置前損失P(478)pre-acquisition profits購置前利潤P(479)preference shares優(yōu)先股P(480)preference creditors優(yōu)先債

43、權人P(481)preferred creditors優(yōu)先債權人P(482)prepayments預付款項P(483)present value現(xiàn)值P(484)prevention cost預防成本P(485)price ratio市盈率P(486)prime cost主要成本P(487)prime entry-books of原始分錄登記薄P(488)principal budget factor主要預算因素P(489)prior charge capital優(yōu)先股P(490)prior year adjustments以前年度調(diào)整P(491)priority base budgeting優(yōu)

44、先順序體制的預算P(492)private company私人公司P(493)pro-forma invoice預開發(fā)票P(494)problem child問號產(chǎn)品P(495)process costing分步成本計算P(496)process time加工時間P(497)product cost產(chǎn)品成本P(498)Product life cycle產(chǎn)品壽命周期P(499)production cost生產(chǎn)成本P(500)production cost of sales售貨成本P(501)production volume ratio生產(chǎn)業(yè)務量比率P(502)profit center利潤

45、中心P(503)profit per employee每員工利潤P(504)profit retained for the year年度利潤留存P(505)profit to turnover ratio利潤對營業(yè)額比率P(506)profit-volume graph利量圖P(507)profitability index盈利指數(shù)P(508)programming規(guī)劃P(509)project evaluation and review technique項目評審法P(510)projection預計P(511)promissory note本票P(512)prospectus募債說明書P(

46、513)provisions for liabilities and charges償債和費用準備P(514)prudent concept穩(wěn)健性概念P(515)public company公開公司P(516)purchase order訂購單P(517)purchase requisition請購單P(518)purchase ledger采購帳戶Q(519)quality related costs質(zhì)量有關成本Q(520)queuing time排隊時間R(521)rate率R(522)ratio比率R(523)ration pyramid比率金字塔R(524)raw material原材

47、料R(525)receipts and payments account收入和支付報表R(526)receivable ledger應收款項帳戶R(527)redeemable shares可贖回股份R(528)redemption贖回R(529)registered share capital注冊資本R(530)rejects廢品R(531)relevancy concept相關性概念R(532)relevant costs相關成本R(533)relevant range相關范圍R(534)reliability concept可靠性概念R(535)replacement price重置價格

48、R(536)report報表R(537)reporting報告R(538)research cost,applied應用性研究成本R(539)research cost,pure or basic理論或基礎研究成本R(540)reserves留存收益R(541)residual income剩余收益R(542)responsibility center責任中心R(543)retention money保留款額R(544)return on capital employed運用資本報酬率R(545)returns退回R(546)revenue收入R(547)revenue center收入中心R

49、(548)revenue expenditure收益支出R(549)revenue investment收入性投資R(550)right issue認股權發(fā)行R(551)rolling budget滾動預算R(552)rolling forecast滾動預測S(553)sales ledger銷售分類帳S(554)sales order銷售定單S(555)sales per employee每員工銷售額S(556)scrap廢料S(557)scrip issue紅股發(fā)行S(558)secured creditors有擔保的債權人S(559)segmental reporting分部報告S(56

50、0)selling cost銷售成本S(561)semi-fixed cost半固定成本S(562)semi-variable cost半變動成本S(563)sensitivity analysis敏感性分析S(564)service cost center服務成本中心S(565)service costing服務成本計算S(566)set-up time安裝時間S(567)shadow prices影子價格S(568)share股票S(569)share capital股份資本S(570)share option scheme購股權證方案S(571)share premium股票溢價S(57

51、2)sight draft即期匯票S(573)single-entry book-keeping單式薄記S(574)sinking fund償債基金S(575)slack time松馳時間S(576)social responsibility cost社會責任成本S(577)sole trader獨資經(jīng)營者S(578)source and application of funds statement資金來源和運用表S(579)special order costing特殊定單成本計算S(580)staff costs職工成本S(581)standard標準S(582)standard acco

52、unting practice標準會計實務S(583)standard cost標準成本S(584)standard costing標準成本計算S(585)standard direct labour cost標準直接人工S(586)standard hour標準小時S(587)standard minute標準分鐘S(588)standard performace-labour標準人工業(yè)績S(589)standard time標準時間S(590)standard order經(jīng)常性定單S(591)statement of account營業(yè)帳單S(592)statement of affair

53、s財務狀況表S(593)statutory body法定實體S(594)stock存貨S(595)stock control存貨控制S(596)stock turnover存貨周轉(zhuǎn)率S(597)stocktaking盤點存貨S(598)stores requisition領料申請單S(599)strategic business unit戰(zhàn)略性經(jīng)營單位S(600)strategic management accounting戰(zhàn)略管理會計S(601)strategic planning戰(zhàn)略計劃S(602)strategy戰(zhàn)略S(603)subjective classification主體分類S

54、(604)subscribed share capital已認購的股本S(605)subsidiary undertaking子公司S(606)sunk cost沉沒成本S(607)supply estimate預算估計S(608)supply expenditure預算支出S(609)suspense account暫記帳戶S(610)SWOT analysis長處和短處,機會和威脅分析S(611)system制度,體系T(612)tactical planning策略計劃T(613)tactics策略T(614)take-over接收T(615)tangible asset有形資產(chǎn)T(61

55、6)tangible fixed asset statement有形固定資產(chǎn)表T(617)target cost目標成本T(618)terotechnology設備綜合工程學T(619)throughput accounting生產(chǎn)量會計T(620)time時間T(621)time sheet時間記錄表T(622)total assets總資產(chǎn)T(623)total quality management全面質(zhì)量管理T(624)total stocks存貨總計T(625)trade creditors購貨客戶(應付帳款)T(626)trade debtors銷貨客戶(應收帳款)T(627)tra

56、ding profit and loss account營業(yè)損益表T(628)transfer price轉(zhuǎn)讓價格T(629)transit time中轉(zhuǎn)時間T(630)treasurership財務長制度T(631)trail balance試算平衡表T(632)turnover營業(yè)額U(633)uncalled share capital未催繳股本U(634)under capitalization不足資本化U(635)under or over-absorbed overhead少吸收或多吸收的制造費用U(636)uniform accounting統(tǒng)一會計U(637)uniform costing統(tǒng)一成本計算U(638)unissued share capital未發(fā)行股本V(639)value價值V(640)value added增值V(641)value analysis價值分析V(642)value for money audit經(jīng)濟效益審計V(643)variable cost變動成本V(644)variable cost of sales銷售的變動成本V(645)variance差異V(646)variance ac