ACCA考试必备财务英语词汇.doc

ABC作业基础成本计算(2)absorbedoverhead已吸收制造费用ﻫ(3)absorption costing吸收成本计算ﻫ(4)account帐户,报表ﻫ(5)accountingpostulate会计假设ﻫ(6)accounting series ounting valuation会计计价(8)accountsale承销清单ﻫ(9)accountability ountancy会计职业ﻫ(11)accountant会计师(12)accounting会计ﻫ(13)agencycost代理成本ﻫ(14)accountingbases会计基础ﻫ(15)accountingmanual会计手册ﻫ(16)Accountingperiod会计期间(17)Accountingpolicies会计方针ﻫ(18)Accounting rate of return会计报酬率(19)Accountingreferencedate会计参照日(20)accounting reference period会计参照期间(21)Accrualconcept应计概念ﻫ(22)Accrualexpenses应计费用ﻫ(23)Acidtestration速动比率(酸性测试比率)(24)Acquisition购置ﻫ(25)Acquisition accounting收购会计ﻫ(26)Activitybased accounting作业基础成本计算(27)Adjustingevents调整事项(28)Administrativeexpenses行政管理费ﻫ(29)Advice note发货通知ﻫ(30)Amortization摊销(31)Analyticalreview分析性检查(32)Annualequivalent cost年度等量成本法(33)Annualreportand accounts年度报告与报表(34)Appraisal cost检验成本ﻫ(35)ount盈余分配帐户ﻫ(36)Articles ofassociation公司章程细则(37)Assets资产(38)Assetscover资产保障ﻫ(39)Assetvaluepershare每股资产价值ﻫ(40)Associatedpany联营公司(41)Attainable standard可达标准(42)Attributable profit可归属利润(43)Audit审计(44)Auditreport审计报告(45)Auditing standards审计准则ﻫ(46)Authorized sharecapital额定股本(47)Availablehours可用小时ﻫ(48)Avoidable costs可避免成本(49)Back-to-backloan易币贷款ﻫ(50)ounting倒退成本计算ﻫ(51)Baddebts坏帐ﻫ(52)Baddebtsratio坏帐比率ﻫ(53)bank charges银行手续费ﻫ(54)Bank overdraft银行透支ﻫ(55)Bank reconciliation银行存款调节表(56)Bankstatement银行对帐单ﻫ(57)Bankruptcy破产ﻫ(58)Basis ofapportionment分摊基础ﻫ(59)Batch批量ﻫ(60)Batchcosting分批成本计算(61)Betafactor(市场)风险因素(62)Bill帐单(63)Billofexchange汇票ﻫ(64)Bill oflanding提单ﻫ(65)Bill ofmaterials用料预计单ﻫ(66)Billpayable应付票据ﻫ(67)Billreceivable应收票据ﻫ(68)Bincard存货记录卡(69)Bonus红利(70)book-keeping薄记(71)Bostonclassification波士顿分类(72)Breakevenchart保本图(73)Breakevenpoint保本点ﻫ(74)breaking-downtime复位时间ﻫ(75)Budget预算(76)Budgetcenter预算中心ﻫ(77)Budgetcostallowance预算成本折让ﻫ(78)Budgetmanual预算手册(79)Budget period预算期间ﻫ(80)Budgetary control预算控制ﻫ(81)Budgeted capacity预算生产能力(82)Burden制造费用ﻫ(83)Businesscenter经营中心ﻫ(84)Businessentity营业个体(85)Businessunit经营单位ﻫ(86)Buy-outmanagement管理性购买产权(87)By-product副产品ﻫ(88)called-up sharecapi