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
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ACCA 专业词汇表
ACCA 专业词汇表 [键入文字] 序号英语汉语 1 ability to perform the work 履行职责的工作能力 2 acceptance procedures 承接业务的程序 3 accountability 经管责任 4 accounting estimate 会计估计 5 accounts receivable listing 应收帐款名单 6 accounts receivable 应收账款 7 accruals listing 应计项目名单 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 帐龄分析法 12 agents 代理人 13 agreed-upon procedures 程序审查(约定审计业务) 14 analysis of errors 分析错误 15 anomalous error 不正常的错误 16 appointment ethics 任命(职业道德) 17 appointment 任命 18 associated firms 联合企业 19 association of chartered certified accounts(ACCA) 注册会计师(ACCA) 20 assurance engagement 承担鉴证业务
21 assurance 鉴证 22 audit 审计,审核,核数 23 audit acceptance 接受审计 24 audit approach 审计方法 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(交流方式) 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 审计及时 37 audit trail 审计线索 38 auditing standards 审计准则 39 auditors' duty of care 审计职业审慎性 40 auditors' report 审计报告 41 authority attached to ISAs 遵循ISA(国际审计准则) [键入文字] (电脑)自动生产的工作底 42 automated working papers 稿 43 bad debts 坏账
ACCA教材词汇（4）
ACCA教材词汇（4） ACCA教材词汇 信用协议 Credit agreement 会计处理 Accounting treatment 经营性租赁 Operating lease 融资租赁 Finance lease 出租人/承租人 Lesser /lessee 一期(二期)租赁 Primary(secondary)period 不可撤销的付款 No-cancelable payment 名义租金 Peppercorn rent 报酬 Reward 现值 Present value 最低租赁付款额 Minimum lease payment 定金 Deposit 公允价值 Fair value 财务费用 Finance charge 实际利率 Effective rate of finance charge 平均未付资本余额 Average balance of capital outstanding 资本偿还 Capital repayment 精确法 Actuarial method 递延收益 Deferred income 分期支付 Installment 未实现利润准备 Provision for unrealized profit 应收租购款帐户 Hire purchase debtors account 重新获得帐户 Repossessions account 金融公司 Finance house 制造商 Manufacturer 交易商 Dealer 总盈余 Gross earnings
政府补助 Government grant 租赁期 Lease term
审计英文单词
审计英文单词
1.audit 审计 2.attestation 鉴证 3.credibility 可信赖程度 4.audit of financial statements 财务报表审计 5.agreed-upon procedures 执行商定程序 6.high levels of assurance 高水平保证 https://www.docsj.com/doc/a019221004.html,pilation 编制 8.reliability 可靠性 9.relevance 相关性 10.professional skepticism 职业谨慎 11.objectivity 客观性 12. professional competence 专业胜任能力 13.Senior/CPA-in-charge 项目经理 14.audit engagement letter 业务约定书 15.recurring audit 连续审计 16.the client 委托人 17.change CPA 更换注册会计师 18.the existing CPA 现任注册会计师 19.the successor CPA 后任注册会计师 20.the preceding CPA前任注册会计师 21.issue the audit report 出具审计报告 22.expert 专家
23.the board of directors 董事会 24.knowledge of the entity‘ s business 了解被审计单位情况 25.assess material misstatement risks评估重大错报风险 26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 27.a general knowledge of ——初步了解―――的情况 28.a more knowledge of——进一步了解的情况 29.the prior year‘s working papers 以前年度工作底稿 30.minutes of meeting 会议纪要 31.business risks 经营风险 32.appropriateness 适当性 33.accounting estimate 会计估计 34.management representations 管理层声明 35.going concern assumption 持续经营假设 36.audit plan 审计计划 37.significant audit areas 重点审计领域 38.error 错误 39.fraud舞弊
ACCA教材词汇表
ACCA教材词汇表。 独资企业Sole trader 收购公司Purchasing company 银行透支Bank overdraft 开帐分录Opening entry 购货退回Return outwards 接管Take over 销货退回Return inwards 企业收购帐户Business purchase account 毛利Gross profit 卖主帐户Vendor account 租金与地方税Rent and rates 留存收益Retained earnings 收到的折扣Discount received 普通股股本Ordinary share capital 给与的折扣Discount allowed 优先股股本Preference share capital 要求权Claim 债券Debentures 提款Drawings 损益表Profit and loss account 合伙企业Partnership 股东年会General meeting 合伙人Partner 真实/公允True and fair 合伙协议Partnership agreement 推销成本Distribution cost 资本利息Interest on capital 投资注销额Amount written-off investment 剩余利润Residual profit 自建工程资本化Own work capitalized 分配Appropriation 集团内股票收入Income from shares in group under takings 盈亏分配帐户Profit and loss appropriation 其他股票收入Income from shares in other participating interests 结转下期余额Balance carried down 自有股Own shares 上期结转余额Balance Brought down 负债准备Provisions for liabilities 合伙人贷款Partner’s loan养老金Pensions 合作企业Joint venture 资本赎回公积Capital redemption reserve 合作企业备查帐户Memorandum joint venture 按公司章程保留的公积Reserve provided for by the articles of association 杂费Sundry expenses 公司所得税Corporation tas (CT) 佣金Commission 财政年度Financial year 运出运费Carriage outwards 预交公司所得税Advanced corporation tax(ACT) 运入运费Carriage inwards 主体公司所得税Mainstream corporation tax(MCT) 联合银行存款帐户Joint bank account 所得税率适用年度CT year 商誉Goodwill 税金抵免Tax credit 重估价法Revaluation method 税收机构Inland revenue 合并Amalgamation 应纳税利润Taxable profit 合并前Pre-Amalgamation 公司所得税准备Provision fo CT 合并后Post-Amalgamation 应抵预交公司所得税ACT recoverable 通过支付年金清偿Discharge by payment of 应付公司所得税ACT payable annuity 年金暂记帐户Annuity suspense account 预算报告Budget speech 保险金Premiums 资本收益Capital gain 退保价值Surrender value 小公司税率Small companies rate 人寿保险政策帐户Life assurance policies 边际利率Marginal rate account 贸易表Trading account 完全税率Full rate 终止Cessation 免税投资收益Franked investment income
财务词汇大全
ACCA700词汇 A (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(21) Accrual concept 应计概念(22) Accrual expenses 应计费用(23) Acid test ration 速动比率(酸性测试比率) (24) Acquisition 购置(25) Acquisition accounting 收购会计(26) Activity based accounting 作业基础成本计算 (27) Adjusting events 调整事项(28) Administrative expenses 行政管理费(29) Advice note 发货通知(30) Amortization 摊销(31) Analytical review 分析性检查(32) Annual equivalent cost 年度等量成本法(33) Annual report and accounts 年度报告和报表(34) Appraisal cost 检验成本(35) Appropriation account 盈余分配帐户(36) Articles of association 公司章程细则(37) Assets 资产(38) Assets cover 资产保障(39) Asset value per share 每股资产价值(40) Associated company 联营公司(41) Attainable standard 可达标准(42) Attributable profit 可归属利润(43) Audit 审计(44) Audit report 审计报告(45) Auditing standards 审计准则(46) Authorized share capital 额定股本(47) Available hours 可用小时(48) Avoidable costs 可避免成本B (49)Back-to-back loan 易币贷款(50) Back flush accounting 倒退成本计算(51) Bad debts 坏帐(52) Bad debts ratio 坏帐比率(53) bank charges 银行手续费(54) Bank overdraft 银行透支(55) Bank reconciliation 银行存款调节表(56) Bank statement 银行对帐单(57) Bankruptcy 破产(58) Basis of apportionment 分摊基础(59) Batch 批量(60) Batch costing 分批成本计算(61) Beta factor(市场)风险因素(62) Bill 帐单(63) Bill of exchange 汇票(64) Bill of landing 提单(65) Bill of materials 用料预计单(66) Bill payable 应付票据(67) Bill receivable 应收票据(68) Bin card 存货记录卡(69) Bonus 红利(70) book-keeping 薄记 (71)Boston classification 波士顿分类(72) Breakeven chart 保本图(73) Breakeven point 保本点(74) breaking-down time 复位时间(75) Budget 预算(76) Budget center 预算中心(77) Budget cost allowance 预算成本折让(78) Budget manual 预算手册(79) Budget period 预算期间(80) Budgetary control 预算控制(81) Budgeted capacity 预算生产能力(82) Burden 制造费用(83) Business center 经营中心(84) Business entity 营业个体(85) Business unit 经营单位(86) Buy-out management 管理性购买产权(87) By-product 副产品 C (88)called-up share capital 催缴股本(89) Capacity 生产能力(90) Capacity ratios 生产能力比率(91) Capital 资本(92) Capital assets pricing model 资本资产计价模式(93) Capital commitment 承偌资本(94) Capital employed 已运用的资本(95) Capital expenditure 资本支出(96) Capital expenditure authorization 资本支出核准(97) Capital expenditure control 资本支出控制(98) Capital expenditure proposal 资本支出申请(99) Capital funding planning 资本基金筹集计划(100) capital gain 资本收益(101) capital investment appraisal 资本投资评估 (102) capital maintenance 资本保全(103) capital resource planning 资本资源计划(104) capital surplus 资本盈余(105) capital turnover 资本周转率(106) card 记录卡(107) cash 现金(108) cash account 现金帐户(109) cash book 现金帐薄(110) cash cow 金牛产品(111) cash flow 现金流量(112) cash discounted 现金贴现(113) cash flow budget 现金流量预算 现金限(116) cash limit 现金分类帐(115) cash ledger 现金流量表(114) cash flow statement
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
ACCA F阶段知识整理
ACCA F阶段知识整理 ACCA考试科目一共有13门，其中F阶段考试科目一共占了9门课程，其中的重要性不言而喻，那么F阶段和P阶段有什么关联呢?P阶段应该如何选择呢?带着这些疑问一起和高顿ACCA来看看吧。给大家整理了一套电子版ACCA备考资料，里面有很多ACCA考试资料可供大家选择。而且在对于上班族来说，电子版的也很适合在地铁上查阅：电子版ACCA 备考资料 F1 Accountant in Business 这一门倾向于管理方面，课程难度不大，很多常识性的知识点，但是毕竟是ACCA第一门考试，所以刚开始大多数同学都会对很多专业词汇的英文表述不熟悉，加上F1中的知识点比较细碎，因此加大了学习的难度。建议大家把每章的知识点自己做一个梳理总结，每一章节整理出大框架，可以很好地帮助本科的学习。 F2 Mangement Accounting 这一门课是管理会计，课体总体难度不大，差异分析的部分可能有些难度，另外一些财务比率的计算需要掌握，为以后的学习打好基础。 F3 Financial Accounting 这一门课是财务会计，属于基础会计学，其中会涉及到会计科目、会计分录、丁字账、试算平衡表等等一系列会计基础知识，对于没有会计基础的同学一开始会觉得一头雾水，但是入了门之后这门课程难度并不算大。这一门课程是之后F7和P2的学习基础，一定要掌握知识点，同时积累英语专业词汇。 F4 Corporate and Business Law 英美法系和大陆体系的不同在于他们使用的是判例法，因此F4中涉及到不同年代各种法律案例，并且有很多专业词汇。以判例法为主考试难度感觉是在上升，但是通过率在上升 F5 Performance Management 这门课是管理会计的进阶，对于F2基础打得好的同学拿下这门课应该不在话下。这门课程总体难度不大，重点在于掌握不同成本法及业绩评价方法的应用。 F6 Taxation 这门课90%以上都是计算，是中国考生最拿手的地方。并且题目涉及到的税种比较固定。如：企业所得税、个人所得税、遗产税等应纳税所得额的计算即应交税费的计算。且这门课题目流程和计算步骤相对固定，认真练习很容易通过考试。但是其中一些小细节比如说一些免税的规定，需要加以注意和记忆。
2013年ACCA教材词汇表
2013ACCA教材词汇表。 独资企业Sole trader 收购公司Purchasing company 银行透支Bank overdraft 开帐分录Opening entry 购货退回Return outwards 接管Take over 销货退回Return inwards 企业收购帐户Business purchase account 毛利Gross profit 卖主帐户Vendor account 租金与地方税Rent and rates 留存收益Retained earnings 收到的折扣Discount received 普通股股本Ordinary share capital 给与的折扣Discount allowed 优先股股本Preference share capital 要求权Claim 债券Debentures 提款Drawings 损益表Profit and loss account 合伙企业Partnership 股东年会General meeting 合伙人Partner 真实/公允True and fair 合伙协议Partnership agreement 推销成本Distribution cost 资本利息Interest on capital 投资注销额Amount written-off investment 剩余利润Residual profit 自建工程资本化Own work capitalized 分配Appropriation 集团内股票收入Income from shares in group under takings 盈亏分配帐户Profit and loss appropriation 其他股票收入Income from shares in other participating interests 结转下期余额Balance carried down 自有股Own shares 上期结转余额Balance Brought down 负债准备Provisions for liabilities 合伙人贷款Partner’s loan养老金Pensions 合作企业Joint venture 资本赎回公积Capital redemption reserve 合作企业备查帐户Memorandum joint venture 按公司章程保留的公积Reserve provided for by the articles of association 杂费Sundry expenses 公司所得税Corporation tas (CT) 佣金Commission 财政年度Financial year 运出运费Carriage outwards 预交公司所得税Advanced corporation tax(ACT) 运入运费Carriage inwards 主体公司所得税Mainstream corporation tax(MCT) 联合银行存款帐户Joint bank account 所得税率适用年度CT year 商誉Goodwill 税金抵免Tax credit 重估价法Revaluation method 税收机构Inland revenue 合并Amalgamation 应纳税利润Taxable profit 合并前Pre-Amalgamation 公司所得税准备Provision fo CT 合并后Post-Amalgamation 应抵预交公司所得税ACT recoverable 应付公司所得税ACT payable 通过支付年金清偿Discharge by payment of annuity 年金暂记帐户Annuity suspense account 预算报告Budget speech 保险金Premiums 资本收益Capital gain 退保价值Surrender value 小公司税率Small companies rate
审计英语词汇汇总
注册会计师考试《审计》中用到的128个英文单词 1.audit 审计 2.attestation 鉴证 3.credibility 可信赖程度 4.audit of financial statements 财务报表审计 5.agreed-upon procedures 执行商定程序 6.high levels of assurance 高水平保证 https://www.docsj.com/doc/a019221004.html,pilation 编制 8.reliability 可靠性 9.relevance 相关性 10.professional skepticism 职业谨慎 11.objectivity 客观性 12. professional competence 专业胜任能力 13.Senior/CPA-in-charge 项目经理 14.audit engagement letter 业务约定书 15.recurring audit 连续审计 16.the client 委托人 17.change CPA更换注册会计师 18.the existing CPA 现任注册会计师 19.the successor CPA 后任注册会计师 20.the preceding CPA前任注册会计师 21.issue the audit report 出具审计报告 22.expert 专家 23.the board of directors 董事会 24.knowledge of the entity‘ s business 了解被审计单位情况 25.assess material misstatement risks评估重大错报风险 26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围 27.a general knowledge of ——初步了解―――的情况 28.a more knowledge of——进一步了解的情况 29.the prior year‘s working papers 以前年度工作底稿 30.minutes of meeting 会议纪要 31.business risks 经营风险 32.appropriateness适当性 33.accounting estimate 会计估计 34.management representations 管理层声明 35.going concern assumption 持续经营假设 36.audit plan 审计计划 37.significant audit areas 重点审计领域 38.error 错误 39.fraud舞弊 40.modified or additional procedures 修改或追加审计程 序 41.misappropriation of assets 侵占资产 42.transactions without substance 虚假交易 43.unusual pressures 异常压力 44.the suspected noncompliance 涉嫌存在违法行为 45.materialiy 重要性 46.exceed the materiality level 超过重要性水平 47.approach the materiality level 接近重要性水平 48.an acceptably low level 可接受水平 49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账 户、交易层 50.misstatements or omissions 错报或漏报 51.aggregate 总计 52.subsequent events 期后事项 53.adjust the financial statements 调整财务报表 54.perform additional audit procedures 实施追加的审计 程序 55.audit risk 审计风险 56.detection risk 检查风险 57.inappropriate audit opinion 不适当的审计意见 58.material misstatement 重大的错报 59.tolerable misstatement 可容忍错报 60.the acceptable level of detection risk 可接受的检查风 险 61.assessed level of material misstatement risk 重大错报 风险的评估水平 62.simall business 小规模企业 63.accounting system 会计系统 64.test of control 控制测试 65.walk-through test 穿行测试 https://www.docsj.com/doc/a019221004.html,munication 沟通 67.flow chart 流程图 68.reperformance of internal control 重新执行 69.audit evidence 审计证据 70.substantive procedures 实质性程序 71.assertions 认定 72.esistence 存在 73.occurrence 发生 https://www.docsj.com/doc/a019221004.html,pleteness 完整性 75.rights and obligations 权利和义务 76.valuation and allocation 计价和分摊 77.cutoff 截止 78.accuracy 准确性 79.classification 分类 80.inspection 检查 81.supervision of counting 监盘 82.observation 观察 83.confirmation 函证 https://www.docsj.com/doc/a019221004.html,putation 计算 85.analytical procedures 分析程序 86.vouch 核对 87.trace 追查 88.audit sampling 审计抽样 89.error 误差 90.expected error 预期误差 91.population 总体 92.sampling risk 抽样风险 93.non- sampling risk 非抽样风险 94.sampling unit 抽样单位 95.statistical sampling 统计抽样
ACCA F1 重点词汇大全
ACCA F1 重点词汇大全 1. Accountablity 责任 2. Accounting 会计 3. Activist 积极分子 4. Ad hoc 临时 5. Advocacy 辩护 6. Agency theory 代理理论 7. Aggregate demand 总需求 8. Aggregate supply 总供给 9. Apprisal 评估 10. Artefact 人工 11. Asset 资产 12. Audit 审计 13. Audit committee 审计委员会 14. Audit trail 审计追踪 15. Authority 权威 16. Back-up 备份 17. Balance of payment 国际收支平衡 18. Bargaining power 讨价还价能力 19. Belief 信仰 20. Bonus scheme 奖金制度 21. Boundaryless 无边界组织
22. Budget 预算 23. Business cycle 商业周期 24. Business strategy 商业战略 25. Capital 资本 26. Capital expenditure 资本性支出 27. Capital market 资本市场 28. Centralization 集权 29. Coach 教练 30. Coercive 强迫 31. Committee 委员会 32. Competence 称职 33. Compliance 遵守 34. Confidentiality 保密性 35. Conflict of interest 利益冲突 36. Consensus 一致 37. Consumer price index (CPI) 居民消费价格指数 38. Consumer surplus 消费者剩余 39. Contingency 权变 40. Corporate 合作 41. Corporate social responsibility (CSR) 企业社会责任 42. Code of ethics 行为规范 43. Cyclical unemployment 周期性失业
财务词汇大全
ACCA700词汇 A 1ABC 作业基础成本计算2absorbed overhead 已吸收制造费用3absorption costing 吸收成本计算4account 帐户,报表5accounting postulate 会计假设6accounting series release 会计公告文件7accounting valuation 会计计价8account sale 承销清单9accountability concept 经营责任概念10accountancy 会计职业11accountant 会计师12accounting 会计13agency cost 代理成本14accounting bases 会计基础15accounting 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21 Accrual concept 应计概念22 Accrual expenses 应计费用23 Acid test ration 速动比率酸性测试比率24 Acquisition 购置25 Acquisition accounting 收购会计26 Activity based accounting 作业基础成本计算27 Adjusting events 调整事项28 Administrative expenses 行政管理费29 Advice note 发货通知30 Amortization 摊销31 Analytical review 分析性检查32 Annual equivalent cost 年度等量成本法33 Annual report and accounts 年度报告和报表34 Appraisal cost 检验成本35 Appropriation account 盈余分配帐户36 Articles of association 公司章程细则37 Assets 资产38 Assets cover 资产保障39 Asset value per share 每股资产价值40 Associated company 联营公司41 Attainable standard 可达标准42 Attributable profit 可归属利润43 Audit 审计44 Audit report 审计报告45 Auditing standards 审计准则46 Authorized share capital 额定股本47 Available hours 可用小时48 Avoidable costs 可避免成本 B 49Back-to-back loan 易币贷款50 Back flush accounting 倒退成本计算51 Bad debts 坏帐52 Bad debts ratio 坏帐比率53 bank charges 银行手续费54 Bank overdraft 银行透支55 Bank reconciliation 银行存款调节表56 Bank statement 银行对帐单57 Bankruptcy 破产58 Basis of apportionment 分摊基础59 Batch 批量60 Batch costing 分批成本计算61 Beta factor市场风险因素62 Bill 帐单63 Bill of exchange 汇票64 Bill of landing 提单65 Bill of materials 用料预计单66 Bill payable 应付票据67 Bill receivable 应收票据68 Bin card 存货记录卡69 Bonus 红利70 book-keeping 薄记71Boston classification 波士顿分类72 Breakeven chart 保本图73 Breakeven point 保本点74 breaking-down time 复位时间75 Budget 预算76 Budget center 预算中心77 Budget cost allowance 预算成本折让78 Budget manual 预算手册79 Budget period 预算期间80 Budgetary control 预算控制81 Budgeted capacity 预算生产能力82 Burden 制造费用83 Business center 经营中心84 Business entity 营业个体85 Business unit 经营单位86 Buy-out management 管理性购买产权87 By-product 副产品 C 88called-up share capital 催缴股本89 Capacity 生产能力90 Capacity ratios 生产能力比率91 Capital 资本92 Capital assets pricing model 资本资产计价模式93 Capital commitment 承偌资本94 Capital employed 已运用的资本95 Capital expenditure 资本支出96 Capital expenditure authorization 资本支出核准97 Capital expenditure control 资本支出控制98 Capital expenditure proposal 资本支出申请99 Capital funding planning 资本基金筹集计划100 capital gain 资本收益101 capital investment appraisal 资本投资评估102 capital maintenance 资本保全103 capital resource planning 资本资源计划104 capital surplus 资本盈余105 capital turnover 资本周转率106 card 记录卡107 cash 现金108 cash account 现金帐户109 cash book 现金帐薄110 cash cow 金牛产品111 cash flow 现金流量112 cash discounted 现金贴现113 cash flow budget 现金流量预算114 cash flow statement 现金流量表115 cash ledger 现金分类帐116 cash limit 现金限额117CCA 现时成本会计118 center 中心119 changeover time 变更时间120 chartered entity 特许经济个体121 cherub 支票