----1-10----

(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，報表

(5)accounting postulate  會計(jì)假設(shè)

(6)accounting series release  會計(jì)公告文件

(7)accounting valuation  會計(jì)計(jì)價

(8)account sale  承銷清單

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

(10)accountancy   會計(jì)職業(yè)

----11-20----

(11)accountant  會計(jì)師

(12)accounting 會計(jì)

(13)agency cost   代理成本

(14)accounting bases會計(jì)基礎(chǔ)

(15)accounting manual會計(jì)手冊

(16) Accountingperiod 會計(jì)期間

(17)Accounting policies 會計(jì)方針

(18)Accounting rate of return 會計(jì)報酬率

(19)Accounting reference date 會計(jì)參照日

(20)accounting reference period 會計(jì)參照期間

----21-30----

(21)Accrual concept 應(yīng)計(jì)概念

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

(23)Acid test ration 速動比率(酸性測試比率)

(24)Acquisition 購置

(25)Acquisition accounting 收購會計(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

----31-40----

(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(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)價值

(40)Associated company 聯(lián)營公司

----41-50----

(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

(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

----51-60----

(51)Bad debts 壞帳

(52)Bad debts ratio 壞帳比率

(53)bank charges 銀行手續(xù)費(fèi)

(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?jǐn)偦A(chǔ)

(59)Batch 批量

(60)Batch costing 分批成本計(jì)算

----61-70----

(61)Beta factor(市場)風(fēng)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(yù)計(jì)單

(66)Bill payable 應(yīng)付票據(jù)

(67)Bill receivable 應(yīng)收票據(jù)

(68)Bin card 存貨記錄卡

(69)Bonus 紅利

(70)book-keeping 薄記

----71-80----

(71)Bostonclassification 波士頓分類

(72)Breakeven chart 保本圖

(73)Breakeven point 保本點(diǎn)

(74) breaking-downtime 復(fù)位時間

(75)Budget 預(yù)算

(76)Budget center 預(yù)算中心

(77)Budget cost allowance 預(yù)算成本折讓

(78)Budget manual 預(yù)算手冊

(79)Budget period 預(yù)算期間

(80)Budgetary control 預(yù)算控制

----81-90----

(81)Budgeted capacity 預(yù)算生產(chǎn)能力

(82)Burden 制造費(fèi)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(quán)

(87)By-product 副產(chǎn)品

(88)called-up share capital 催繳股本

(89)Capacity 生產(chǎn)能力

(90)Capacity ratios 生產(chǎn)能力比率

----91-100----

(91)Capital 資本

(92)Capital assets pricing model 資本資產(chǎn)計(jì)價模式

(93)Capital commitment 承偌資本

(94)Capital employed 已運(yùn)用的資本

(95)Capital expenditure 資本支出

(96)Capital expenditure authorization 資本支出核準(zhǔn)

(97)Capital expenditure control 資本支出控制

(98)Capital expenditure proposal 資本支出申請

(99)Capital funding planning 資本基金籌集計(jì)劃

(100)capital gain 資本收益

2016 ACCA學(xué)習(xí)資料大禮包（內(nèi)含ACCA歷年真題、考官文章、考官報告、備考寶典等實(shí)用學(xué)習(xí)資料），關(guān)注微信公眾號：ACCA考友論壇（ID:ACCA-CHN）即可領(lǐng)?。?/span>