ACCA入門詞匯需知（上）

今天來給大家介紹一些關(guān)于ACCA的入門詞匯，幫助大家快速入門ACCA。

(1)ABC作業(yè)基礎(chǔ)成本計(jì)算

(2)absorbed overhead已吸收制造費(fèi)用

(3)absorption costing吸收成本計(jì)算

(4)account賬戶，報(bào)表

(5)accounting postulate會(huì)計(jì)假設(shè)

(6)accounting series release會(huì)計(jì)公告文件

(7)accounting valuation會(huì)計(jì)計(jì)價(jià)

(8)account sale承銷清單

(9)accountability concept經(jīng)營責(zé)任概念

(10)accountancy會(huì)計(jì)職業(yè)

(11)accountant會(huì)計(jì)師

(12)accounting會(huì)計(jì)

(13)agency cost代理成本

(14)accounting bases會(huì)計(jì)基礎(chǔ)

(15)accounting manual會(huì)計(jì)手冊

(16)Accountingperiod會(huì)計(jì)期間

(17)Accounting policies會(huì)計(jì)方針

(18)Accounting rate of return會(huì)計(jì)報(bào)酬率

(19)Accounting reference date會(huì)計(jì)參照日

(20)accounting reference period會(huì)計(jì)參照期間

(21)Accrual concept應(yīng)計(jì)概念

(22)Accrual expenses應(yīng)計(jì)費(fèi)用

(23)Acid test ration速動(dòng)比率(酸性測試比率)

(24)Acquisition購置

(25)Acquisition accounting收購會(huì)計(jì)

(26)Activity based accounting作業(yè)基礎(chǔ)成本計(jì)算

(27)Adjusting events調(diào)整事項(xiàng)

(28)Administrative expenses行政管理費(fèi)

(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(bào)告和報(bào)表

(34)Appraisal cost檢驗(yàn)成本

(35)Appropriation account盈余分配帳戶

(36)Articles of association公司章程細(xì)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(jià)值

(40)Associated company聯(lián)營公司

(41)Attainable standard可達(dá)標(biāo)準(zhǔn)

(42)Attributable profit可歸屬利潤

(43)Audit審計(jì)

(44)Audit report審計(jì)報(bào)告

(45)Auditing standards審計(jì)準(zhǔn)則

(46)Authorized share capital額定股本

(47)Available hours可用小時(shí)

(48)Avoidable costs可避免成本

(49)Back-to-back loan易幣貸款

(50)Back flush accounting倒退成本計(jì)算

      點(diǎn)擊在線咨詢澤稷老師，ACCA中文寶典免費(fèi)領(lǐng)，更有機(jī)會(huì)獲得海量免費(fèi)ACCA學(xué)習(xí)資料。