整理acca词汇总结表

1、精品文档Aaa美国会计学会(1)ABC作业基础成本计算absorbedoverhead已吸收制造费用(3)absorptioncosting吸收成本计算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)accountant会计师(12)accounting会计(13)agencycost代理成本(14)accoun

2、tingbases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)acidtestration速动比率(酸性测试比率)(24)acquisition购置(25)acquisitionaccounti

3、ng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(35)appropriationaccount盈余分酉己帐户(36)articlesofassociation公司

4、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可达标准精品文档精品文档(42)attributableprofit可归属利润(43)audit审计(44)auditreport审计报告(45)auditingstandards审计准贝(46)authorizedsharecapital额定股本(47)availablehours可用小时(48)avoidablecosts可避免成本(49)back-to-backloan易

5、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(市场)风险因素(62)bill帐单(63)billofexchange汇票(64)billofla

6、nding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红禾(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)budgetcostallowance预算成本折让(78)budgetmanual预算手册(79)bud

7、getperiod预算期间(80)budgetarycontrol预算控制(81)budgetedcapacity预算生产能力精品文档精品文档(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生产能力比率(91)capital资本(92)capitalassetspricing

8、model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)capitalinvestmentappraisal资本投资评估(102)cap

9、italmaintenance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)cashflowstatement现金流量表(115)cashledger现金分类帐(116)cashli

10、mit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分类精品文档精品文档(125)clockcard工时卡(126)code代码(127)commitmentaccounting承偌确认会计(128)commoncost共同成本(129)companylimitedbyguarantee有限担保责任公司(130)companyli

11、mitedshares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致性概念(135)consolidatedaccounts合并报表(136)consolidationaccounting合并会计(137)consortium贝才团(138)contingencyplan应急计划(139)contingentliabilities或有负债(140)continuousoperation连续生产(141)contra抵消(142)contractcos

12、t(143)contractcosting(144)contribution合同成本合同成本计算贡献毛益(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(149)control控制贡献毛益对销售比率(150)controlaccount(151)controllimits(152)controllabilityconcept控制帐户控制限度可控制概念精品文档可控制

13、成本加工成本可转换为股票的贷款公司评估公司计划公司社会报告股份公司成本帐户成本会计成本手册成本报表的日历时间成本调整成本分配成本分摊成本归属成本审计成本性态成本效益分析流动资产现时成本会计流动负债精品文档(153)controllablecost(154)conversioncost(155)convertibleloanstock(156)corporateappraisal(157)corporateplanning(158)corporatesocialreporting(159)corporation(160)cost成本(161)costaccount(162)costaccount

14、ing(163)costaccountingmanual(164)costaccountscalendar(165)costadjustment(166)costallocation(167)costapportionment(168)costattribution(169)costaudit(170)costbehaviour(171)costbenefitanalysis(194)currentasset(195)currentcostaccounting(196)currentliabilities精品文档现时购买力精品文档(197)currentpurchasingpoweraccou

15、nting会计(198)currentration流动比率截止(199)cut-off(200)CVP本量利分析周转时间(201)cycletime(202)debenture债券(203)debitnote借项通知(204)debitcapacity举债能力债务比率债务人(205)debtratio(206)debtor(207)debtordaysratio应收帐款天数率应收款(208)debtors(209)debtorsledger应收帐款分类帐应收帐款帐龄分析决策连动成本(212)decisiontree决策树(210)debtor'ageanalysis(211)decis

16、iondrivencosts次品递延支出(215)deferredshares递延股份(216)deferredtaxation递延税款(217)deliverynote交货单(213)defects(214)deferredexpenditure精品文档部门报表部门预算折旧发运单开发成本差别成本直接工时产出率精品文档(218)departmentalaccounts(219)departmentalbudget(220)depreciation(221)dispatchnote(222)developmentcost(223)differentialcost(224)directhoursy

17、ield(225)directlabourcost-standard标准直接人工成本(226)directlabourefficiency-variance直接人工效率差异(227)directlabourrate-variance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)directmaterialsusage-

18、variance精品文档精品文档直接材料用量差异(233)directmaterialsyield-variance直接材料产出率差异(234)directcost(235)directdebit(236)directhoursyield直接成本直接借项直接小时产出率直接人工成(237)directlabourcostpercentagerate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(241)discountedcashflow(242)discretio

19、narycost(243)distributioncost(244)diversions(245)divertedhours(246)divertedhoursratio(247)dividend(248)dividendcover(249)dividendpershare贴现率现金流量贴现酌量成本摊销成本移用移用小时移用工时比率股禾股利产出率每股股利精品文档精品文档(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)dynamicprogramming动态规戈Uconsistency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版税精品文档精品文档bonu