9月ACCA考試已經(jīng)越來越近了，各位準(zhǔn)備參加考試的小伙伴們，你們復(fù)習(xí)的怎么樣了。澤稷小編給你推薦常用英語單詞，助你一臂之力。

A (1)ABC作業(yè)基礎(chǔ)成本計算

A (2)absorbed overhead已吸收制造費用

A (3)absorption costing吸收成本計算

A (4)account帳戶,報表

A (5)accounting postulate會計假設(shè)

A (6)accounting series release會計公告文件

A (7)accounting valuation會計計價

A (8)account sale承銷清單

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

A (10)accountancy會計職業(yè)

A (11)accountant會計師

A (12)accounting會計

A (13)agency cost代理成本

A (14)accounting bases會計基礎(chǔ)

A (15)accounting manual會計手冊

A (16)Accounting period會計期間

A (17)Accounting policies會計方針

A (18)Accounting rate of return會計報酬率

A (19)Accounting reference date會計參照日

A (20)accounting reference period會計參照期間

A (21)Accrual concept應(yīng)計概念

A (22)Accrual expenses應(yīng)計費用

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

A (26)Activity based accounting作業(yè)基礎(chǔ)成本計算

A (27)Adjusting events調(diào)整事項

A (28)Administrative expenses行政管理費

A (29)Advice note發(fā)貨通知

A (30)Amortization攤銷

A (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年度報告和報表

A (34)Appraisal cost檢驗成本

A (35)Appropriation account盈余分配帳戶

A (36)Articles of association公司章程細則

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 company聯(lián)營公司

A (41)Attainable standard可達標(biāo)準(zhǔn)

A (42)Attributable profit可歸屬利潤

A (43)Audit審計

A (44)Audit report審計報告

A (45)Auditing standards審計準(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)Back flush accounting倒退成本計算

B (51)Bad debts壞帳

B (52)Bad debts ratio壞帳比率

B (53)bank charges銀行手續(xù)費

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分批成本計算

B (61)Beta factorBB (市場)風(fēng)險因素

B (62)Bill帳單

B (63)Bill of exchange匯票

B (64)Bill of landing提單

B (65)Bill of materials用料預(yù)計單

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

B (74)breaking-down time復(fù)位時間

B (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 management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)計價模式

C (93)Capital commitment承偌資本

C (94)Capital employed已運用的資本

C (95)Capital 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

C (118)center中心

C (119)changeover time變更時間

C (120)chartered entity特許經(jīng)濟個體

C (121)cherub支票

C (122)cherub 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

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合并報表

C (136)consolidation accounting合并會計

C (137)consortium財團

C (138)contingency plan應(yīng)急計劃

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合同成本計算

C (144)contribution貢獻毛益

C (145)contribution venture貢獻中心

C (146)contribution chart貢獻圖

C (147)contribution per unit of limiting factor ration單位限定因素的貢獻毛益比率

C (148)contribution to sales ration貢獻毛益對銷售比率

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公司計劃

C (158)corporate social reporting公司社會報告

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

C (163)cost accounting manual成本手冊

C (164)cost accounts calendar成本報表的日歷時間

C (165)cost adjustment成本調(diào)整

C (166)cost allocation成本分配

C (167)cost apportionment成本分?jǐn)?/span>

C (168)cost attribution成本歸屬

C (169)cost audit成本審計

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成本計算

C (184)CPP現(xiàn)時購買力會計

C (185)credit note貸項通知

C (186)credit report信貸報告書

C (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

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

C (196)current liabilities流動負(fù)債

C (197)current purchasing power accounting現(xiàn)時購買力會計

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

D (202)debenture債券

D (203)debit note借項通知

D (204)debit capacity舉債能力

D (205)debt ratio債務(wù)比率

D (206)debtor債務(wù)人

D (207)debtor days ratio應(yīng)收帳款天數(shù)率

D (208)debtors應(yīng)收款

D (209)debtors ledger應(yīng)收帳款分類帳

D (210)debtor’age analysis應(yīng)收帳款帳齡分析

D (211)decision driven costs決策連動成本

D (212)decision tree決策樹

D (213)defects次品

D (214)deferred expenditure遞延支出

D (215)deferred shares遞延股份

D (216)deferred taxation遞延稅款

D (217)delivery note交貨單

D (218)departmental accounts部門報表

D (219)departmental budget部門預(yù)算

D (220)depreciation折舊

D (221)dispatch note發(fā)運單

D (222)development cost開發(fā)成本

D (223)differential cost差別成本

D (224)direct hours yield直接工時產(chǎn)出率

D (225)direct labor cost-standard標(biāo)準(zhǔn)直接人工成本

D (226)direct labor efficiency-variance直接人工效率差異

D (227)direct labor rate—variance直接人工費率差異

D (228)direct labor total-variance直接人工總差異

D (229)direct material mix-variance直接材料結(jié)構(gòu)差異

D (230)direct price-variance直接材料價格差異

D (231)direct material total-variance直接材料總差異

D (232)direct materials usage-variance直接材料用量差異

D (233)direct materials yield-variance直接材料產(chǎn)出率差異

D (234)direct cost直接成本

D (235)direct debit直接借項

D (236)direct hours yield直接小時產(chǎn)出率

D (237)direct labor cost percentage rate直接人工成本百分比

D (238)direct labor hour rate直接人工小時率

D (239)directs on indirect work間接工作事項上的工時

D (240)discount rate貼現(xiàn)率

D (241)discounted cash flow現(xiàn)金流量貼現(xiàn)

D (242)discretionary cost酌量成本

D (243)distribution cost攤銷成本

D (244)diversions移用

D (245)diverted hours移用小時

D (246)diverted hour’s ratio移用工時比率

D (247)dividend股利

D (248)dividend cover股利產(chǎn)出率

D (249)dividend per share每股股利

D (250)dog疲軟產(chǎn)品

D (251)double entry accounting復(fù)式會計

D (252)double-entry book-keeping復(fù)式薄記

D (253)doubtful debts可疑債務(wù)

D (254)down time停工時間

D (255)dynamic programming動態(tài)規(guī)劃

E (256)earning per share每股盈利

E (257)earning ratio市盈率

E (258)economic order quantity (EOQ)經(jīng)濟訂購批量

E (259)efficient market hypothesis有效市場假設(shè)

E (260)efficiency ration效率性比率

E (261)element of cost成本要素

E (262)entity經(jīng)濟個體

E (262)environmental audit環(huán)境審計

E (263)environmental impact assessment環(huán)境影響評價

E (264)EOQ經(jīng)濟訂購批量

E (265)equity權(quán)益

E (266)equity method of accounting權(quán)益法會計計算

E (267)equity share capital權(quán)益股本

E (268)equivalent units當(dāng)量

E (269)event事項

E (270)exceptional items例外事項

E (271)expected value期望值

E (272)expenditure支出

E (273)expenses費用

E (274)external audit外部審計

E (275)external failure cost外部損失成本

E (276)extraordinary items非常事項

F (277)factory good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)final accounts年終報表

F (283)finance lease融資租賃

F (284)financial accounting財務(wù)會計

F (285)financial accounts calendar adjustment財務(wù)報表的日歷時間調(diào)整

F (286)financial management財務(wù)管理

F (287)financial planning財務(wù)計劃

F (288)financial statement財務(wù)報表

F (289)finished goods完成品

F (290)fixed asset固定資產(chǎn)

F (291)fixed overhead固定制造費用

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)founder’s shares發(fā)起人股份

F (302)full capacity滿負(fù)荷生產(chǎn)能力

F (303)function costing職能成本計算

F (304)functional budget職能預(yù)算

F (305)fund accounting基金會計

F (306)fundamental accounting concept基礎(chǔ)會計概念

F (307)fungible assets可互換資產(chǎn)

F (308)futuristic 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)

G (311)goal congruence目標(biāo)一致性

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

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

G (320)group accounts集團報表

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