ACCA考试词汇

acca会计英文词汇Here are some common accounting terms in English:1. Account: A record of financial transactions for a specific category or entity.2. Ledger: A book or computerized system used to record and summarize financial transactions.3. Balance sheet: A financial statement that provides a snapshot ofa company's assets, liabilities, and shareholders' equity at a specific point in time.4. Income statement: A financial statement that shows a company's revenues, expenses, and net income over a specific period of time.5. Cash flow statement: A financial statement that provides information about the cash inflows and outflows of a company during a specific period.6. Assets: Resources that are owned or controlled by a company, such as cash, accounts receivable, and property.7. Liabilities: Obligations or debts owed by a company, such as accounts payable, loans, and bonds.8. Equity: The residual interest in the assets of a company after deducting liabilities.9. Revenue: The income generated by a company through its primary operations, such as sales of goods or services.10. Expenses: The costs incurred by a company in order to generate revenue, such as salaries, rent, and utilities.11. Depreciation: The systematic allocation of the cost of an asset over its useful life.12. Audit: An examination and verification of financial records and statements by an independent third party to ensure accuracy and compliance with relevant laws and regulations.13. Taxation: The process of calculating and paying taxes owed to the government.14. Financial ratios: Numerical relationships between different financial data points that are used to analyze and assess a company's financial performance.15. Internal controls: Policies and procedures implemented by a company to ensure the accuracy, reliability, and integrity of its financial reporting.16. Cost of goods sold: The direct costs incurred by a company in producing or acquiring the goods or services it sells.17. Accruals: Revenues or expenses that have been earned or incurred but have not yet been recorded in the accounts.18. Profit margin: The percentage of each sales dollar that is retained as profit after deducting all costs and expenses.19. Cash discount: A reduction in the invoice amount offered by a seller to a buyer who pays within a specified time frame.20. Amortization: The gradual reduction of an intangible asset's value over time.。

分析证书certificate of analysis一致性证书cettificate of conformity质量证书certificate of quality测试报告test report产品性能报告product performance report产品规格型号报告product specification report工艺数据报告process data report首样测试报告first sample test report价格／销售目录price ／sales catalogue参与方信息party information农产品加工厂证书mill certificate家产品加工厂证书post receipt邮政收据post receipt重量证书weight certificate重量单weight list证书cerificate价值与原产地综合证书combined certificate of value adn origin移动声明Ａ．ＴＲ．１movement certificate Ａ．ＴＲ．１数量证书certificate of quantity质量数据报文quality data message查询query查询回复response to query订购单purchase order制造说明manufacturing instructions领料单stores requisition产品售价单invoicing data sheet包装说明packing instruction内部运输单internal transport order统计及其他管理用内部单证statistical and oter administrative internal docu-ments 直接支付估价申请direct payment valuation request直接支付估价单direct payment valuation临时支付估价单rpovisional payment valuation支付估价单payment valuation数量估价单quantity valuation request数量估价申请quantity valuation request合同数量单contract bill of quantities-BOQ不祭价投标数量单unpriced tender BOQ标价投标数量单priced tender BOQ询价单enquiry临时支付申请interim application for payment支付协议agreement to pay意向书letter of intent订单order总订单blanket order现货订单sport order租赁单lease order紧急订单rush order修理单repair order分订单call off order寄售单consignment order样品订单sample order换货单swap order订购单变更请求purchase order change request订购单回复purchase order response租用单hire order备件订单spare parts order交货说明delivery instructions交货计划表delivery schedule按时交货delivery just-in-time发货通知delivery release交货通知delivery note装箱单packing list发盘／报价offer／quotation报价申请request for quote合同contract订单确认acknowledgement of order形式发票proforma invoice部分发票partial invoice操作说明operating instructions铭牌name／product plate交货说明请求request for delivery instructions订舱申请booking request装运说明shipping instructions托运人说明书(空运) shipper's letter of instructions(air) 短途货运单cartage order(local transport)待运通知ready for despatch advice发运单despatch order发运通知despatch advice单证分发通知advice of distrbution of documents商业发票commercial invoice贷记单credit note佣金单commission note借记单debit note更正发票corrected invoice合并发票consolidated invoice预付发票prepayment invoice租用发票hire invoice税务发票tax invoice自用发票self-billed invoice保兑发票delcredere invoice代理发票factored invoice租赁发票lease invoice寄售发票consignment invoice代理贷记单factored credit note银行转帐指示instructions for bank transfer银行汇票申请书application for banker's draft托收支付通知书collection payment advice跟单信用证支付通知书documentary credit payment advice跟单信用证承兑通知书documentary credit acceptance advice跟单信用证议付通知书documentary credit negotiation advice银行担保申请书application for banker's guarantee银行担保banker's guarantee跟单信用证赔偿单documentary credit letter of indemnity信用证预先通知书preadvice of a credit托收单collection order单证提交单documents presentation form付款单payment order扩展付款单extended payment order多重付款单multiple payment order贷记通知书credit advice扩展贷记通知书extended credit advice借记通知书debit advice借记撤消reversal of debit贷记撤消reversal of credit跟单信用证申请书documentary credit application跟单信用证documentary credit跟单信用证通知书documentary credit notification跟单信用证转让通知documentary credit transfer advice跟单信用证更改通知书documentary credit amendment notification 跟单信用证更改单documentary credit amendment汇款通知remittance advice银行汇票banker's draft汇票bill of exchange本票promissory note帐户财务报表financial statement of account帐户报表报文statement of account message保险赁证insurance certificate保险单insurance policy保险申报单(明细表) insurance declaration sheet (bordereau)保险人发票insurer's invoice承保单cover note货运说明forwarding instructions货运代理给进口代理的通知forwarder's advice to import agent货运代理给出口商的通知forwarder's advice to exporter货运代理发票forwarder's invoice货运代理收据证明forwarder's certificate of receipt托运单shipping note货运代理人仓库收据forwarder's warehouse receipt货物收据goods receipt港口费用单port charges documents入库单warehouse warrant提货单delivery order装卸单handling order通行证gate pass运单waybill通用(多用)运输单证universal (multipurpose) transport document承运人货物收据goods receipt, carriage全程运单house waybill主提单master bill of lading提单bill of lading正本提单bill of lading original副本提单bill of lading copy空集装箱提单empty container bill油轮提单tanker bill of lading海运单sea waybill内河提单inland waterway bill of lading不可转让的海运单证(通用) non-negotiable maritime transport document (generic) 大副据mate's receipt全程提单house bill of lading无提单提货保函letter of indemnity for non-surrender of bill of lading货运代理人提单forwarder's bill of lading铁路托运单(通用条款) rail consignment note (generic term)陆运单road list-SMGS押运正式确认escort official recognition分段计费单证recharging document公路托运单road cosignment note空运单air waybill主空运单master air waybill分空运单substitute air waybill国人员物品申报crew's effects declaration乘客名单passenger list铁路运输交货通知delivery notice(rail transport)邮递包裹投递单despatch note (post parcels)多式联运单证(通用) multimodal／combined transport document (generic)直达提单through bill of lading货运代理人运输证书forwarder's certificate of transport联运单证(通用) combined transport document (generic)多式联运单证(通用) multimodal transport document (generic)多式联运提单combined transport bill of lading／multimoda bill of lading 订舱确认booking confirmation要求交货通知calling foward notice运费发票freight invoice货物到达通知arrival notice(goods)无法交货的通知notice of circumstances preventing delvery (goods)无法运货通知notice of circumstances preventing transport (goods)交货通知delivery notice (goods)载货清单cargo manifest载货运费清单freight manifest公路运输货物清单bordereau集装箱载货清单container manifes (unit packing list)铁路费用单charges note托收通知advice of collection船舶安全证书safety of ship certificate无线电台安全证书safety of radio certificate设备安全证书safety of equipment certificate油污民事责任书civil liability for oil certificate载重线证书loadline document免于除鼠证书derat document航海健康证书maritime declaration of health船舶登记证书certificate of registry船用物品申报单ship's stores declaration出口许可证申请表export licence, application出口许可证export licence出口结汇核销单exchange control declaration, exprotT出口单证(海关转运报关单)(欧共体用) despatch note moder TT出口单证(内部转运报关单)(欧共体用) despatch note model TT出口单证(原产地证明书) despatch note model TT管理单证(退运单证)(欧共体用) control document T铁路运输退运单re-sending consigment noteTL出口单证(原产地证明书)(欧共体用) despatch note model TL出口货物报关单goods declaration for exportation离港货物报关单cargo declaration(departure)货物监管证书申请表application for goods control certificate货物监管证书申请表goods control certificate植物检疫申请表application for phytosanitary certificate植物检疫证书phytosanilary certificate卫生检疫证书sanitary certificate动物检疫证书veterinary certifieate商品检验申请表application for inspection certificate商品检验证书inspection certificate原产地证书申请表certificate of origin, application for原产地证书certificate of origin原产地申明declaration of origin地区名称证书regional appellation certificate优惠原产地证书preference certificate of origin普惠制原产地证书certificate of origin form GSP领事发票cosular invoice危险货物申报单dangerous goods declaration出口统计报表statistical doucument, export国际贸易统计申报单intrastat declaration交货核对证明delivery verification certificate进口许可证申请表import licence, application for进口许可证import licence无商业细节的报关单customs declaration without commercial detail有商业和项目细节的报关单customs declaration with commercial and item detail 无项目细节的报关单customs declaration without item detail有关单证related document海关收据receipt (Customs)调汇申请application for exchange allocation调汇许可foreign exchange permit进口外汇管理申报exchange control declaration (import)进口货物报关单goods declaration for implortation内销货物报关单goods declaration for home use海关即刻放行报关单customs immediate release declaration海关放行通知customs delivery note到港货物报关单cargo declaration (arrival)货物价值申报清单value declaration海关发票customs invoice邮包报关单customs deciaration (post parcels)增值税申报单tax declaration (value added tax)普通税申报单tax declaration (general)催税单tax demand禁运货物许可证embargo permit海关转运货物报关单goods declaration for customs transitTIF国际铁路运输报关单TIF formTIR国际公路运输报关单TIR carnet欧共体海关转运报关单EC carnetEUR欧共体原产地证书EUR certificate of originATA 暂准进口海关文件A TA carnt欧共体统一单证single administrative document海关一般回复general response (Customs)海关公文回复document response (Customs)海关误差回复error response (Customs)海关一揽子回复packae response (Customs)海关计税／确认回复tax calculation ／confirmation response (Customs) 配额预分配证书quota prior allocation certificate最终使用授权书end use authorization政府合同government contract进口统计报表statistical document, import跟单信用证开证申请书application for documentary credit先前海关文件／报文previous Customs document／message。

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）42 automated working papers （电脑）自动生产的工作底稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 收益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 现金循环52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和佣金54 charities 慈善团体56 chronology of an audit 审计的年表57 CIS application controls CIS 应用控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 顾客甄别60 closely connected 紧密联系61 clubs 俱乐部62 communications between auditors and management 在审计员和管理者间沟通63 communications on internal control 内部控制上的沟通64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 承接编制（业务）69 completeness 完整性70 completion of the audit 审计终结71 compliance with accounting regulations 符合会计规则72 computers assisted audit techniques (CAA Ts) 计算器援助的审计技术(CAATs)73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款询证函76 conflict of interest 利益冲突77 constructive obligation 工程应付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险[键入文字]83 controversy 争论84 corporate governance 公司治理85 corresponding figures 相关的数值86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system (DBMS) 数据库管理制度(数据管理系统)92 date of report 报告的日期93 depreciation 折旧94 design of the sample （抽样）样品的选取95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 有方向的抽查98 directors' emoluments 董事酬金99 directors' serve contracts 董事服务合约100 disagreement with management 与经营管理者意见不一致 101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派，分配103 documentation of understanding and assessment of controlrisk控制风险评估的文件编集104 documenting the audit process 审计程序的审计文档 105 due care 应有关注106 due skill and care 应有的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格、资格/ 无资格 112 emphasis of matter 强调某事项114 engagement letter 业务约定书115 error 错误116 evaluating of results of audit procedures 审计程序结果的评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部复核报告125 fair公正 126 fee negotiation费用谈判127 final assessment of control risk 控制风险的最终评定 128 final audit期末审计 129 financial statement assertions 财政报告公布 130 financial财务 131 finished goods 产成品 132 flowcharts流程图 133 fraud and error 舞弊 134 fraud欺诈 135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制 137 general reports to mangement 对管理者的一般报告 138 going concern assumption 持续经营假设 139 going concern持续经营140 goods on sale or return 待出售或者退回商品 141 goodwill 商誉 142 governance统治143 greenbury committeegreenbury 委员会 144 guidance for internal auditors 内部审计员执业指南 145 hampel committee hampel 委员会 146 haphazard selection 随意选择 147 hospitality款待 148 human resources人力资源149 IAPS 1000 inter-bank confirmation proceduresIAPS 1000银行询证程序150 IAPS 1001 CIS environments-stand-alone microcomputersIAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systemsIAPS 1002 CIS 环境-(与主机)联机计算器系统 152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153IAPS 1005 the special considerations in the audit of small entities IAPS 1005小企业审计中的特别考虑154 IAS 2 inventories IAS 2 库存 155 IAS 10 events after the balance sheet date 资产负债表日后事项 156 IFAC's code of ethics for professional accountants IFAC's 职业会计的师道德准则 157 income tax所得税158 incoming auditors 对收入进行审计的审计员 159 independent estimate 独立估计160 ineligible for appointment 无资格被任命 161 information technology信息技术[键入文字]162 inherent risk 固有风险 164 insurance 保险 165 intangibles 无形 166 integrity 完整性 167 interim audit 中期审计 168 internal auditing 内部审计 169 internal auditors内部审计师170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表（问卷） 171 internal control questionnaires (ICQs) 内部控制调查表 172 internal control system 内部控制系统 173 internal review assignment内部审计的委派174 international audit and assurance standards board (IAASB)国际审计和鉴证准则委员会(IAASB) 175 international auditing practice statements (IAPSs) 国际审计实务声明 (IAPSs) 176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC) 177 inventory system 盘存制度 178 inventory valuation 存货估价 179 ISA 230 documentation 230审计文档 180 ISA 240 fraud and error240 欺诈和错误 181 ISA 250 consideration of law and regulations250 法律法规的考虑182 Isa 260 communications of audit matters with those chargegovernance260 与高官的审计事项沟通183 isa 300 planning 300 审计计划 184 isa 310 knowledge of the business 310 对企业的了解 185 isa 320 audit materiality 320审计重要性 186 isa 400 accounting and internal control 400 会计和内部控制187isa 402 audit considerations relating to entities using service organisations 402 企业外聘服务机构的审计考虑188 isa 500 audit evidence 500审计证据189isa 501 audit evidence-additional considerations for specific items 501审计证据-特殊情况的特殊考虑190 isa 510 external confirmations 510外部询证 191 isa 520 analytical procedures 520分析性复核程序 192 isa 530 audit sampling 530审计抽样 193 isa 540 audit of accounting estimates 540会计估计的审计 194 isa 560 subsequent events 560期后事项 195 isa 580 management representations 580管理当局声明书 196 isa 610 considering the work of internal auditing 610 内部审计的考虑 197 isa 620 using the work of an expert620 使用专家的工作198 isa 700 auditors' report on financial statements 700财务报表的审计报告 199 isa 710 comparatives 710可比性200 isa 720 other information in documents containing auditedfinancial statements720 与财务报表审计相关的其他信息201 isa 910 engagement to review financial statements 910 受托复阅财务报表206 legal and regulations 法律和规则207 legal obligation 法定义务,法定责任208 levels of assurance 鉴证程度209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的局限性212 limitations of controls system 控制系统的局限性213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing 低价招揽审计业务218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 重要的矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告229 nature 性质230 negative assurance 消极鉴证231 net realizable value 可实现净值232 non-current asset register 非现金资产的登记本233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 非法定审计236 objectivity 客观性237 obligating event 或有事项238 obligatory disclosure 或有事项披露240 occurrence 出现241 on-line computer systems (与主机)联机计算器系统 242 opening balances 期初余额243 operational audits 经营审计244 operational work plans 经营工作计划[键入文字]245 opinion shopping 意见购买246 other information 其他的信息247 outsourcing internal audit 内审外包248 overall review of financial statements 财务报表的全面复核 249 overdue fees 滞纳金250 overhead absorption 制造费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划255 population 抽样总体256 precision 精密，准确258 preliminary assessment of control risk 控制风险的初次评估 259 prepayments 预付款项260 presentation and disclosure 表述，披露261 problems of accounting treatment 会计处理的问题262 procedural approach 程序方法263 procedures 程序264 procedures after accepting nomination 接受任命后的审计程序 265 procurement 采购266 professional duty of confidentiality 保密的职业职责268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 采购分类账273 purchases and expenses system 采购和费用循环276 qualified opinion 保留意见278 qualitative aspects of errors 错误的性质279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评估抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 资格保留288 reserves 准备,储备289 revenue and capital expenditure 收入和资本支出290 review 复核291 review and capital expenditure 复核和资本支出295 rights and obligations 权力和义务297 risk and materiality 风险和重要性298 risk-based approach 以风险为导向的方法 300 rotation of auditor appointments 审计师的轮换301 rules of professional conduct 职业道德守则303 sales system 销售制度304 sales tax 销售税金,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单元309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部审计的范围和目标 311 segregation of duties 职责划分312 service organization 服务机构313 significant fluctuations or unexpected relationships 重要影响或未预期的亲属关系314 small entity 小企业316 sole traders 个体营业者318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 利益相关者320 standardised working papers 标准工作底稿321 statement 1:integrity,objectivity and independence 声明1: 完整，客观性和独立 322 statement 2:the professional duty of confidence 声明2: 信任的职业责任323 statement 3: advertising ,publicity and obtainingprofessional work声明3: 广告，宣传和获得职业工作324 statement 5:changes in professional appointment 声明5: 审计聘任的变更325 statistical sampling 统计抽样326 statutory audit 法定审计328 statutory duty 法定责任329 stewardship 保管责任人330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实证性测试程序334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据338 supervision 监督339 supervisory and monitoring roles 监督和监控的角色340 suppliers' statements 供应商的声明341 system and internal controls 系统和内部控制342 systematic selection 系统选择法343 systems-based approach 系统为导向的方法[键入文字]344 tangible non-current assets 有形的非流动资产 345 tendering 投标,清偿346 terms of the engagement 委任的条款347 tests of control 控制的测试348 the AGM 股东大会349 the board 委员会350 three Es 三E原则351 timing 准时352 tolerable error 可容忍误差353 trade accounts payable and purchases 应付帐款354 trade accounts payable listing 应付帐款名单355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到(支付)期的未决 362 unqualified audit report 无保留的审计报告 364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金(交易)价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。

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44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 收益权47 best value 最好的价值48 business risk 经营风险49 cadbury commit tee cadbury 委员会50 cash count 现金盘点51 cash system 现金循环52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和佣金54 charities 慈善团体56 chronology of an audit 审计的年表57 CIS application controls CIS 应用控制58 CIS environments stand -alone microcomputers CIS 环境单机微型计算器59 client screening 顾客甄别60 closely connected 紧密联系61 clubs 俱乐部62 communications between auditors and management 在审计员和管理者间沟通63 communications on internal control 内部控制上的沟通64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 承接编制(业务)69 completeness 完整性70 completion of the audit 审计终结71 compliance with accounting regulations 符合会计规则计算器援助的审计技术 72 computers assisted audit techniques (CAATs) (CAATs)73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款询证函76 conflict of interest 利益冲突77 constructive obligation 工程应付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险[键入文字]83 controversy 争论84 corporate governance 公司治理85 corresponding figures 相关的数值86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案数据库管理制度 (数据管理 91 database management system (DBMS) 系统)92 date of report 报告的日期93 depreciation 折旧94 design of the sample (抽样)样品的选取95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 有方向的抽查98 directors' emoluments 董事酬金99 directors' serve contracts 董事服务合约100 disagreement with management 与经营管理者意见不一致101 disclai mer of opinion 拒绝表示意见102 distributions 分销,分派，分配documentation of understanding and assessment of control 103 控制风险评估的文件编集 risk104 documenting the audit process 审计程序的审计文档105 due care 应有关注106 due skill and care 应有的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格、资格 / 无资格112 emphasis of matter 强调某事项114 engagement letter 业务约定书115 error 错误116 evaluating of results of audit procedures 审计程序结果的评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部复核报告[键入文字]125 fair 公正126 fee negotiation 费用谈判127 fin al assessment of control risk 控制风险的最终评定128 final audit 期末审计129 financial statement assertions 财政报告公布130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对管理者的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 待出售或者退回商品141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 内部审计员执业指南145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter -bank confirmation procedures IAPS 1000银行询证程序IAPS 1001 CIS 环境-单机微 150 IAPS 1001 CIS environments -stand-alone microcomputers 型计算器IAPS 1002 CIS 环境-(与主 151 IAPS 1002 CIS environments -on-line computer systems 机)联机计算器系统IAPS 1003 CIS 环境- 数据 152 IAPS 1003 CIS environments -database systems 库系统IAPS 1005 the special considerations in the audit of small IAPS 1005小企业审计中的 153 entities 特别考虑154 IAS 2 inventories IAS 2 库存155 IAS 10 events after the balance sheet date 资产负债表日后事项IFAC's职业会计的师道德准 156 IFAC's code of ethics for professional accountants 则157 income tax 所得税158 incoming auditors 对收入进行审计的审计员159 independent estimate 独立估计160 ineligible for appointment 无资格被任命161 information technology 信息技术[键入文字]162 inherent risk 固有风险164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表(问卷)171 internal control questionnaires (ICQs) 内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部审计的委派国际审计和鉴证准则委员会 174 international audit and assurance standards board (IAASB) (IAASB)175 international auditing practice statements (IAPSs) 国际审计实务声明 (IAPSs)176 international federation of a ccountants (IFAC) 国际会计师联合会(IFAC)177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 230审计文档180 ISA 240 fraud and error 240 欺诈和错误181 ISA 250 consideration of law and regulations 250 法律法规的考虑Isa 260 communications of audit matters with those charge 182 260 与高官的审计事项沟通 governance183 isa 300 planning 300 审计计划184 isa 310 knowledge of the business 310 对企业的了解185 isa 320 audit materiality 320审计重要性186 isa 400 accounting and internal control 400 会计和内部控制isa 402 audit considerations relating to entities using 402 企业外聘服务机构的审 187 service organisations 计考虑188 isa 5 00 audit evidence 500审计证据isa 501 audit evidence-additional considerations for 501审计证据-特殊情况的特 189 specific items 殊考虑190 isa 510 external confirmations 510外部询证191 isa 520 analytical procedures 520分析性复核程序192 isa 530 audit sampling 530审计抽样193 isa 540 audit of accounting estimates 540会计估计的审计194 isa 560 subsequent events 560期后事项195 isa 580 management representations 580管理当局声明书196 isa 610 considering the work of internal auditing 610 内部审计的考虑197 isa 620 using the work of an expert 620 使用专家的工作[键入文字]198 isa 700 auditors' report on financial statements 700财务报表的审计报告199 isa 710 comparatives 710可比性isa 720 other information in documents containing audited 720 与财务报表审计相关的 200 financial statements 其他信息201 isa 910 engagement to review financial statements 910 受托复阅财务报表206 legal and regulations 法律和规则207 legal obligation 法定义务,法定责任208 levels of assurance 鉴证程度209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的局限性212 limitations of controls system 控制系统的局限性213 litigation and cl aims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing 低价招揽审计业务218 management 管理219 management integrity 经营完整220 manageme nt representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 重要的矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告229 nature 性质230 negative assurance 消极鉴证231 net realizable value 可实现净值232 non -current asset register 非现金资产的登记本233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 非法定审计236 objectivity 客观性237 obligating event 或有事项238 obligatory disclosure 或有事项披露240 occurrence 出现241 on-line computer systems (与主机)联机计算器系统242 opening balances 期初余额243 operational audits 经营审计244 operational work plans 经营工作计划[键入文字]245 opinion shopping 意见购买246 other information 其他的信息247 outsourcing internal audit 内审外包248 overall review of financial statements 财务报表的全面复核249 overdue fees 滞纳金250 overhead absorption 制造费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划255 population 抽样总体256 precision 精密，准确258 preliminary assessment of control risk 控制风险的初次评估259 prepayments 预付款项260 presentation and disclosure 表述，披露261 problems of accounting treatment 会计处理的问题262 procedural approach 程序方法263 procedures 程序264 procedures after accepting nomination 接受任命后的审计程序265 procurement 采购266 professional duty of confidentiality 保密的职业职责268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 采购分类账273 purchases and expenses system 采购和费用循环276 qualified opinion 保留意见278 qualitative aspects of errors 错误的性质279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评估抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research an d development costs 研究和开发成本287 reservation of title 资格保留288 reserves 准备,储备289 revenue and capital expenditure 收入和资本支出290 review 复核291 review and capital expenditure 复核和资本支出295 rights and obligations 权力和义务297 risk and materiality 风险和重要性[键入文字]298 risk-based approach 以风险为导向的方法300 rotation of auditor appointments 审计师的轮换301 rules of professional conduct 职业道德守则303 sales system 销售制度304 sales tax 销售税金,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单元309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部审计的范围和目标311 segregation of duties 职责划分312 service organization 服务机构重要影响或未预期的亲属关 313 significant fluctuations or unexpected relationships 系314 small entity 小企业316 sole traders 个体营业者318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 利益相关者320 standardised working papers 标准工作底稿321 statement 1:integrity,objectivity and indepen dence 声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任statement 3: advertising ,publicity and obtaining 声明 3: 广告，宣传和获得职 323 professional work 业工作324 statement 5:changes in professi onal appointment 声明 5: 审计聘任的变更325 statistical sampling 统计抽样326 statutory audit 法定审计328 statutory duty 法定责任329 stewardship 保管责任人330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实证性测试程序334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据338 supervision 监督339 su pervisory and monitoring roles 监督和监控的角色340 suppliers' statements 供应商的声明341 system and internal controls 系统和内部控制342 systematic selection 系统选择法343 systems -based approach 系统为导向的方法[键入文字]344 tangible non -current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 委任的条款347 tests of control 控制的测试348 the AGM 股东大会349 the board 委员会350 three Es 三E原则351 timing 准时352 tolerable error 可容忍误差353 trade accounts payable and purchases 应付帐款354 trade accounts payable listing 应付帐款名单355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到(支付)期的未决362 unqualified audit report 无保留的审计报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金(交易)价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿[键入文字]。

acca专业词汇表[精彩]acca 专业词汇表[精彩]序号英语汉语履行职责的工作能力 1 ability to perform the work承接业务的程序 2 acceptance procedures经管责任 3 accountability会计估计 4 accounting estimate应收帐款名单 5 accounts receivable listing应收账款 6 accounts receivable应计项目名单 7 accruals listing应计项目 8 accruals准确性 9 accuracy否定意见 10 adverse opinion帐龄分析法 11 aged analysis代理人 12 agents程序审查(约定审计业务) 13 agreed-upon procedures分析错误 14 analysis of errors不正常的错误 15 anomalous error任命(职业道德) 16 appointment ethics任命 17 appointment联合企业 18 associated firms注册会计师(ACCA) 19 association of chartered certified accounts(ACCA) 承担鉴证业务 20 assurance engagement 鉴证 21 assurance审计,审核,核数 22 audit接受审计 23 audit acceptance审计方法 24 audit approach审计委员会,审计小组 25 audit committee审计业务约定书 26 ahudit engagement审计评价 27 audit evaluation审计证据 28 audit evidence审计计划 29 audit plan审计程序 30 audit program审计报告(交流方式) 31 audit report as a means of communication 审计报告 32 audit report审计风险 33 audit risk审计抽样 34 audit sampling审计工作人员 35 audit staffing审计及时 36 audit timing审计线索 37 audit trail审计准则 38 auditing standards审计职业审慎性 39 auditors' duty of care审计报告 40 auditors' report遵循ISA(国际审计准则) 41 authority attached to ISAs(电脑)自动生产的工作底 42 automated working papers 稿坏账 43 bad debts银行 44 bank银行对账单,余额调节表 45 bank reconciliation收益权 46 beneficial interests最好的价值 47 best value经营风险 48 business riskcadbury 委员会 49 cadbury committee现金盘点 50 cash count现金循环 51 cash system改变债务的性质上 52 changes in nature of engagement费用和佣金 53 charges and commitments慈善团体 54 charities审计的年表 56 chronology of an auditCIS 应用控制 57 CIS application controlsCIS 环境单机微型计算器58 CIS environments stand-alone microcomputers顾客甄别 59 client screening紧密联系 60 closely connected俱乐部 61 clubs在审计员和管理者间沟通62 communications between auditors and management内部控制上的沟通 63 communications on internal control公司法 64 companies act比较财务报表 65 comparative financial statements比较的 66 comparatives能力 67 competence承接编制(业务) 68 compilation engagement完整性 69 completeness审计终结 70 completion of the audit符合会计规则 71 compliance with accounting regulations计算器援助的审计技术72 computers assisted audit techniques (CAATs) (CAATs)信任 73 confidence保密性 74 confidentiality应收帐款询证函 75 confirmation of accounts receivable利益冲突 76 conflict of interest工程应付款 77 constructive obligation或有资产 78 contingent asset或有负债 79 contingent liability控制环境 80 control environment控制程序 81 control procedures控制风险 82 control risk争论 83 controversy公司治理 84 corporate governance相关的数值 85 corresponding figures转换成本,加工成本 86 cost of conversion成本 87 cost优待 88 courtesy债权人 89 creditors本期审计档案 90 current audit files数据库管理制度(数据管理91 database management system (DBMS) 系统)报告的日期 92 date of report折旧 93 depreciation(抽样)样品的选取 94 design of the sample检查风险 95 detection risk直接核查法 96 direct verification approach有方向的抽查 97 directional testing董事酬金 98 directors' emoluments董事服务合约 99 directors' serve contracts与经营管理者意见不一致 100 disagreement with management 拒绝表示意见 101 disclaimer of opinion分销,分派，分配 102 distributionsdocumentation of understanding and assessment of control 控制风险评估的文件编集 103 risk审计程序的审计文档 104 documenting the audit process应有关注 105 due care应有的技能和谨慎 106 due skill and care经济 107 economy教育 108 education效用,效果 109 effectiveness效益,效率 110 efficiency合格、资格 / 无资格 111 eligibility / ineligibility强调某事项 112 emphasis of matter业务约定书 114 engagement letter错误 115 error审计程序结果的评估116 evaluating of results of audit procedures 检查 117 examinations存在性 118 existence期望差距 119 expectations预期的错误 120 expected error经验 121 experience专家 122 expert独立审计 123 external audit外部复核报告 124 external review reports公正 125 fair费用谈判 126 fee negotiation控制风险的最终评定 127 final assessment of control risk期末审计 128 final audit财政报告公布 129 financial statement assertions财务 130 financial产成品 131 finished goods流程图 132 flowcharts舞弊 133 fraud and error欺诈 134 fraud基本原理 135 fundamental principles一般的 CIS 控制 136 general CIS controls对管理者的一般报告 137 general reports to mangement持续经营假设 138 going concern assumption持续经营 139 going concern待出售或者退回商品 140 goods on sale or return商誉 141 goodwill统治 142 governancegreenbury 委员会 143 greenbury committee内部审计员执业指南 144 guidance for internal auditorshampel 委员会 145 hampel committee随意选择 146 haphazard selection款待 147 hospitality人力资源 148 human resourcesIAPS 1000银行询证程序149 IAPS 1000 inter-bank confirmation proceduresIAPS 1001 CIS 环境-单机微 150 IAPS 1001 CIS environments-stand-alone microcomputers 型计算器IAPS 1002 CIS 环境-(与主 151 IAPS 1002 CIS environments-on-line computer systems 机)联机计算器系统IAPS 1003 CIS 环境- 数据 152 IAPS 1003 CIS environments-database systems 库系统IAPS 1005小企业审计中的IAPS 1005 the special considerations in the audit of small 153 特别考虑 entities IAS 2 库存 154 IAS 2 inventories资产负债表日后事项 155 IAS 10 events after the balance sheet date IFAC's职业会计的师道德准156 IFAC's code of ethics for professional accountants 则所得税 157 income tax对收入进行审计的审计员 158 incoming auditors独立估计 159 independent estimate无资格被任命 160 ineligible for appointment信息技术 161 information technology固有风险 162 inherent risk保险 164 insurance无形 165 intangibles完整性 166 integrity中期审计 167 interim audit内部审计 168 internal auditing内部审计师 169 internal auditors内部控制评价调查表(问卷) 170 internal control evaluation questionnaires (ICEQs)内部控制调查表 171 internal control questionnaires (ICQs)内部控制系统 172 internal control system内部审计的委派 173 internal review assignment国际审计和鉴证准则委员会174 international audit and assurance standards board (IAASB) (IAASB)国际审计实务声明 (IAPSs) 175 international auditing practice statements (IAPSs)国际会计师联合会(IFAC) 176 international federation of accountants (IFAC)盘存制度 177 inventory system存货估价 178 inventory valuation230审计文档 179 ISA 230 documentation240 欺诈和错误 180 ISA 240 fraud and error250 法律法规的考虑181 ISA 250 consideration of law and regulations Isa 260 communications of audit matters with those charge 260 与高官的审计事项沟通 182 governance300 审计计划 183 isa 300 planning310 对企业的了解 184 isa 310 knowledge of the business320审计重要性 185 isa 320 audit materiality400 会计和内部控制186 isa 400 accounting and internal control402 企业外聘服务机构的审isa 402 audit considerations relating to entities using 187 计考虑 service organisations 500审计证据 188 isa 500 audit evidence501审计证据-特殊情况的特isa 501 audit evidence-additionalconsiderations for 189 殊考虑 specific items510外部询证 190 isa 510 external confirmations520分析性复核程序 191 isa 520 analytical procedures530审计抽样 192 isa 530 audit sampling540会计估计的审计 193 isa 540 audit of accounting estimates 560期后事项 194 isa 560 subsequent events580管理当局声明书 195 isa 580 management representations 610 内部审计的考虑196 isa 610 considering the work of internal auditing620 使用专家的工作 197 isa 620 using the work of an expert 700财务报表的审计报告198 isa 700 auditors' report on financial statements710可比性 199 isa 710 comparatives720 与财务报表审计相关的isa 720 other information in documents containing audited 200 其他信息 financial statements 910 受托复阅财务报表 201 isa 910 engagement to review financial statements法律和规则 206 legal and regulations法定义务,法定责任 207 legal obligation鉴证程度 208 levels of assurance负债 209 liability审计范围限制 210 limitation on scope审计的局限性 211 limitation of audit控制系统的局限性 212 limitations of controls system诉讼和赔偿 213 litigation and claims诉讼 214 litigation借款,贷款 215 loans长期负债 216 long term liabilities低价招揽审计业务 217 lowballing管理 218 management经营完整 219 management integrity管理当局声明书 220 management representation letter推销,营销,市场学 221 marketing重要的矛盾 222 material inconsistency重大误报 223 material misstatements of fact重要性 224 materiality计量 225 measurement微型计算器 226 microcomputers变更报告 227 modified reports性质 229 nature消极鉴证 230 negative assurance可实现净值 231 net realizable value非现金资产的登记本 232 non-current asset register非执行董事 233 non-executive directors非抽样风险 234 non-sampling risk非法定审计 235 non-statutory audits客观性 236 objectivity或有事项 237 obligating event或有事项披露 238 obligatory disclosure出现 240 occurrence(与主机)联机计算器系统 241 on-line computer systems期初余额 242 opening balances经营审计 243 operational audits经营工作计划 244 operational work plans意见购买 245 opinion shopping其他的信息 246 other information内审外包 247 outsourcing internal audit财务报表的全面复核 248 overall review of financial statements 滞纳金 249 overdue fees制造费用分配 250 overhead absorption定期的计划 251 periodic plan永久审计档案 252 permanent audit files个人的亲属关系 253 personal relationships计划 254 planning抽样总体 255 population精密，准确 256 precision控制风险的初次评估258 preliminary assessment of control risk 预付款项 259 prepayments表述，披露 260 presentation and disclosure会计处理的问题 261 problems of accounting treatment程序方法 262 procedural approach程序 263 procedures接受任命后的审计程序264 procedures after accepting nomination 采购 265 procurement保密的职业职责 266 professional duty of confidentiality备抵,准备 268 provision公共职责 269 public duty公众利益 270 public interest宣传 271 publicity采购分类账 272 purchase ledger采购和费用循环 273 purchases and expenses system保留意见 276 qualified opinion错误的性质 278 qualitative aspects of errors随机选择 279 random selection合理保证 280 reasonable assurance再评估抽样风险 281 reassessing sampling risk可靠性 282 reliability报酬 283 remuneration对经营的报告 284 report to management报告 285 reporting研究和开发成本 286 research and development costs 资格保留 287 reservation of title准备,储备 288 reserves收入和资本支出 289 revenue and capital expenditure 复核 290 review复核和资本支出 291 review and capital expenditure 权力和义务 295 rights and obligations风险和重要性 297 risk and materiality以风险为导向的方法 298 risk-based approach审计师的轮换 300 rotation of auditor appointments 职业道德守则 301 rules of professional conduct销售制度 303 sales system销售税金,营业税 304 sales tax销售,销货 305 sales样本量 306 sample size抽样风险 307 sampling risk抽样单元 308 sampling units未调整的错误表 309 schedule of unadjusted errors内部审计的范围和目标310 scope and objectives of internal audit 职责划分 311 segregation of duties服务机构 312 service organization重要影响或未预期的亲属关313 significant fluctuations or unexpected relationships 系小企业 314 small entity个体营业者 316 sole traders内部控制上的样本证书 318 specimen letter on internal control 利益相关者 319 stakeholders标准工作底稿 320 standardised working papers声明1: 完整，客观性和独立321 statement 1:integrity,objectivity and independence声明 2: 信任的职业责任 322 statement 2:the professional duty of confidence声明 3: 广告，宣传和获得职statement 3: advertising ,publicity and obtaining 323 业工作 professional work声明5: 审计聘任的变更324 statement 5:changes in professional appointment统计抽样 325 statistical sampling法定审计 326 statutory audit法定责任 328 statutory duty保管责任人 329 stewardship战略性计划 330 strategic plan分层 331 stratification期后事项 332 subsequent events实证性测试程序 333 substantive procedures实质性测试 334 substantive tests充分的适当审计证据 335 sufficient appropriate audit evidence 监督 338 supervision监督和监控的角色 339 supervisory and monitoring roles供应商的声明 340 suppliers' statements系统和内部控制 341 system and internal controls系统选择法 342 systematic selection系统为导向的方法 343 systems-based approach有形的非流动资产 344 tangible non-current assets投标,清偿 345 tendering委任的条款 346 terms of the engagement控制的测试 347 tests of control股东大会 348 the AGM委员会 349 the board三E原则 350 three Es准时 351 timing可容忍误差 352 tolerable error应付帐款 353 trade accounts payable and purchases应付帐款名单 354 trade accounts payable listing培训 355 training国库,库房 356 treasury真实 357 TRUEturnbull 委员会 358 turnbull committee越权 359 ultra vires不确定性 360 uncertainty未到(支付)期的未决 361 undue dependence无保留的审计报告 362 unqualified audit report 使用知识 364 using the knowledge使用专家的工作 365 using the work of an expert 计价，估价366 valuation现金(交易)价格 367 value for money自愿披露 368 voluntary disclosure工资，薪金 369 wages and salaries工资系统 370 wages system在产品 371 work in progress工作底稿 372 working papers。

ACCA考试常见词汇中英对照表及释义(2)
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11、Activity Based Budgeting 以活动为基础的预算案：
一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源
12、Activity Based Management 以活动为基础的管理：
利用以活动为基础的成本计算制度改善一家公司的运营
13、Activity Ratio 活动比率：
一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率
14、Actual Return 实际回报：
一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息
15、Actuary 精算：
保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命
16、Acquisition 收购：
一家公司收购另一家公司的多数股权
17、Acquisition Premium 收购溢价：
收购一家公司的实际成本与该公司收购前估值之间的差额
18、Affiliated Companies 联营公司：
一家公司拥有另一家公司少数权益(低于50%)的情况，或指两家公司之间存在某些关联
19、Affiliated Person 关联人士：
能影响一家企业活动的人士，包括董事、行政人员及股东等
20、After Hours Trading 收盘后交易：
主要大型交易所正常交易时间以外进行的买卖交易
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1、Accelerated Depreciation 加快折旧：任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则2、Accident and Health Benefits 意外与健康福利：为员工提供有关疾病、意外受伤或意外死亡的福利。

这些福利包括支付医院及医疗开支以及有关时期的收入。

3、Accounts Receivable （AR）应收账款：客户应付的金额。

拥有应收账款指公司已经出售产品或服务但仍未收取款项4、Accretive Acquisition 具增值作用的收购项目：能提高进行收购公司每股盈利的收购项目5、Acid Test 酸性测试比率：一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。

计算方法：（现金+ 应收账款+短期投资）/ 流动负债6、Act of God Bond 天灾债券：保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来7、Active Bond Crowd 活跃债券投资者：在纽约股票交易所内买卖活跃的定息证券8、Active Income 活动收入：来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入9、Active Investing 积极投资：包含持续买卖行为的投资策略。

主动投资者买入投资，并密切注意其走势，以期把握盈利机会10、Active Management 积极管理：寻求投资回报高于既定基准的投资策略1、Activity Based Budgeting 以活动为基础的预算案：一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源2、Activity Based Management 以活动为基础的管理：利用以活动为基础的成本计算制度改善一家公司的运营3、Activity Ratio 活动比率：一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率4、Actual Return 实际回报：一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息5、Actuary 精算：保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命6、Acquisition 收购：一家公司收购另一家公司的多数股权7、Acquisition Premium 收购溢价：收购一家公司的实际成本与该公司收购前估值之间的差额8、Affiliated Companies 联营公司：一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联9、Affiliated Person 关联人士：能影响一家企业活动的人士，包括董事、行政人员及股东等10、After Hours Trading 收盘后交易：主要大型交易所正常交易时间以外进行的买卖交易1、After Tax Operating Income -ATOI 税后营运收入：一家公司除税后的总营运收入。

acca专业英文词汇1. Accounting: 会计2. Auditing: 审计3. Bookkeeping: 簿记4. Business analysis: 商业分析5. Capital: 资本6. Cash flow: 现金流7. Cost accounting: 成本会计8. Credit: 信用9. Debtor: 债务人10. Equity: 股权11. Expenses: 费用12. Financial statements: 财务报表13. Fixed assets: 固定资产14. Float: 浮存金15. Forecasting: 预测16. Fraud: 欺诈17. General ledger: 总分类账18. Income: 收入19. Internal control: 内部控制20. Inventory: 存货21. Ledger: 分类账22. Liabilities: 负债23. Margins: 利润24. Management accounting: 管理会计25. Market research: 市场研究26. Merchandise: 商品27. Net worth: 净值28. Partnership: 合伙企业29. Payroll: 工资单30. Profits: 利润31. Return on investment (ROI): 投资回报率32. Revenue: 收入33. Shareholder: 股东34. Stock: 股票35. Tax: 税36. Trial balance: 试算平衡表37. Variable costs: 可变成本38. Working capital: 营运资本These are just a few of the many accounting and business-related terms used in the ACCA. Studying for the ACCA requires a good understanding of these and other financial concepts and terminology.。

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44. Data 数据45. Decentralization 分权46. Delayering 简化管理结构47. Delegation 授权48. Demand 需求49. Demand curve 需求曲线50. Deontology 义务论51. Depression 萧条52. Direct discrimination 直接歧视53. Dismissal 辞退54. Diversity 多样性55. Dorming 调整期56. Double-entry bookkeeping 复式记账法57. Egoism 利己主义58. Elasticity 弹性59. Empowerment 授权60. Entrepreneurial 企业家61. Environmental footprint 环境脚印62. Equilibrium price 平衡价格63. Ethics 道德64. Exchange rate 汇率65. Executive director 执行董事66. External 外部67. Feedback 反馈68. Fiduciary responsibility 诚信义务69. Finance function 财务部70. Financial accounting 财务会计71. Financial statement 财务报表72. Firm 企业73. Fiscal policy 财政政策74. Flat organization 扁平结构75. Fraud 舞弊76. Frictional unemployment 摩擦性失业77. Generally Accepted Accounting Practice (GAAP) 美国通用会计准则78. Governance principle 治理原则79. Grievance 委屈80. Gross Domestic product 国内生产总值81. Gross National product 国民生产总值82. Group thinking 团队思维83. Hawthorne Study 霍桑实验84. Hollow organization 中空组织85. Honesty 诚实86. Hospitablity 热情87. Human Resourse Management (HRM) 人力资源管理88. Hygiene 保健89. Imperfect competition 不完全竞争90. Inbound logistic 向内运输91. Incentive 刺激92. Income 收入93. Induction 入职培训94. Inferior good 劣质产品95. Inflation 通货膨胀96. Inseparability 不可分割97. Intangibility 无形98. Integrity 诚实99. Intellectual 智商100. Interest rate 利率101. Internal audit 内审102. Internal control 内控103. International Accounting Standard Board (IASB) 国际会计准则理事会104. International Federation of Accountant (IFAC) 国际会计师联合会105. Interpersonal 人际106. Interview 面试107. Intimidation 恐吓108. Intrinsic 内部109. Job enlargement 工作扩大化110. Job enrichment 工作丰富化111. Job rotation 工作轮岗制112. Joint committee 联合委员会113. Judgement 判决114. Leadership 领导力115. Learning process 学习过程116. Liablity 负债117. Limited liability 有限责任118. Litigation 诉讼119. Lowballing 虚报低价120. Macroeconomic 宏观经济121. Management 管理122. Marginal utility 边际效益123. Market 市场124. Matrix 矩阵125. Mentor 导师126. Middle line 企业中层127. Microeconomic 微观经济128. Minimum wage 最低工资标准129. Module 模块130. Monetary policy 货币政策131. Money laundering 洗钱132. Monopolistic competition 垄断竞争133. Monopoly 垄断134. Morale 士气135. Motivation 激励136. Mourning 悲哀137. Multiplier effect 乘数效应138. Nomination committee 提名委员会139. Non-current asset 固定资产140. Non-governmental organization 非政府组织141. Norm 原则142. Objectivity 客观143. Offshore 离岸144. Oligopoly 寡头垄断145. Operational 运营146. Organization 组织147. Outbound logistic 向外运输148. Output 输出149. Oursource 外包150. Overhead 间接成本151. Ownership 所有权152. Partnership 合伙制153. Password 密码154. Payable 应付账款155. Payroll 工资156. Perception 感知157. Performance management 业绩管理158. Personality 性格159. Political 政治160. Price mechanism 定价机制161. Priortization 优先162. Privacy 隐私163. Probity 诚实164. Process 流程165. Procurement 采购166. Product life cycle 产品生命周期167. Professional 专业168. Profit 利润169. Project 项目170. Public sector 公共部门171. Purchasing 采购172. Quality control 质量控制173. Rate of unemployment 失业率174. Rational 理性175. Raw material 原材料176. Receivable 应收账款177. Recession 衰退178. Recovery 恢复179. Recruit 招聘180. Redundancy 裁员181. Relativism 相对主义182. Reputation 声誉183. Remuneration 薪酬184. Resignation 辞职185. Reward 奖励186. Retail Price Index (RPI) 居民消费价格指数187. Sarbanes-Oxley Act 萨班斯法案188. Scalar chain 层级链189. Selection 选拔190. Share capital 实收资本191. Shareholder 股东192. Social class 社会层级193. Sole trader 个体户194. Span of control 控制维度195. Spreadsheet 电子表格196. Stagflation 停滞性通货膨胀197. Stakeholder 企业利益相关者198. Strategy 战略199. Substitute 替代品200. Supervision 监督201. Supply 供给202. Synergy 协作203. Taxation 税务204. Team building 团队建设205. Teeming and lading 拆东墙补西墙206. Theorist 理论家207. Transparancy 透明208. Treasury 财政209. Uncertainty 不确定性210. Unemployment 失业211. Utilitarianism 功利主义212. Valence 效价213. Value chain 价值链214. Variable 变量215. Victimisation 受害216. Whistleblow 告密者217. Working capital 营运资本218. World Trade Organization (WTO) 世界贸易组织由东亚国际ACCA金牌讲师——孔令裔精心整理。

ACCA700词汇A(1)ABC 作业基础成本计算(2)absorbed overhead 已汲取制造花费(3)absorption costing 汲取成本计算 (4)account帐户 ,报表 (5)accounting postulate会计假定 (6)accounting series release会计通告文件 (7)accounting valuation会计计价 (8)account sale 承销清单(9)accountability concept经营责任观点 (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 会计时期 (17) Accounting policies会计目标(18) Accounting rate of return 会计酬劳率(19) Accounting reference date会计参照日 (20) accounting reference period会计参照时期(21) Accrual concept 应计观点 (22) Accrual expenses应计花费 (23) Acid test ration速动比率 (酸性测试比率 ) (24) Acquisition 购买(25) Acquisition accounting 收买会计 (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 剖析性检查(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 查验成本 (35) Appropriation account盈余分派帐户 (36) Articles of association公司章程细则(37) Assets 财产 (38) Assets cover 财产保障(39) Asset value per share 每股财产价值(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 可防止成本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银行存款调理表(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) Betafactor( 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 用料估计单(66) Bill payable 对付单据 (67) Bill receivable 应收单据(68) Bin card 存货记录卡(69) Bonus 盈余(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 估算 (76) Budget center 估算中心 (77) Budget cost allowance估算成本折让(78) Budget manual 估算手册(79) Budget period估算时期 (80) Budgetary control估算控制 (81) Budgeted capacity估算生产能力(82) Burden 制造花费(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 资本财产计价模式(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资本支出批准(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 资本利润 (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 现金流量估算(114) cash flow statement现金流量表(115) cash ledger 现金分类帐 (116) cash limit现金限额(117)CCA 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 (122) cherub register支票登记薄(123) coin analysis零钱分类(124) classification 分类 (125) clock card工时卡(126) code 代码 (127) commitment accounting 承偌确认会计 (128) common cost 共同成本(129) company limited byguarantee 有限担保责任公司(130) company limited shares股份有限公司(131) competitive position竞争能力情况(132) concept观点 (133) conglomerate跨行业公司(134) consistency concept一致性观点 (135) consolidated accounts归并报表 (136) consolidation accounting归并会计(137) consortium 财团(138) contingency plan应急计划 (139) contingent liabilities或有欠债 (140) continuous operation 连续生产(141) contra抵消 (142) contract cost合同成本 (143) contract costing 合同成本计算(144) contribution贡献毛益 (145) contribution venture贡献中心 (146) contribution chart 贡献图 (147) contribution per unit of limiting factor ration单位限制因素的贡献毛益比率 (148) contribution to sales ration贡献毛益对销售比率(149) control控制 (150) control account控制帐户 (151) control limits控制限度 (152) controllability concept可控制观点(153) controllable cost 可控制成本(154) conversion cost 加工成本 (155) convertible loan stock可变换为股票的贷款 (156) corporate appraisal 公司评估(157) corporate planning 公司计划 (158)corporate social reporting 公司社会报告(159) corporation股份公司(160)cost成本(161)cost account 成本帐户 (162)cost accounting成本会计 (163)cost accounting manual成本手册 (164)cost accounts calendar成本报表的日历时间(165)cost adjustment 成本调整 (166)cost allocation成安分派(167)cost apportionment成安分摊 (168)cost attribution成本归属 (169)cost audit成本审计(170)cost behaviour 成天性态(171)cost benefit analysis成本效益剖析(172)cost center 成本中心(173)cost driver 成本动因(174)cost of capital资本成本 (175)cost of conformance符合成本(176)cost of goods sold销货成本 (177)cost of non -conformance 非符合成本(178) cost of sales 销售成本(179) cost reduction 成本降低 (180) cost structure成本构造 (181) cost unit成本单位 (182) cost-volume -profit analysis(CVP) 本量利剖析(183) costing 成本计算 (184)CPP 现时购买力会计(185) credit note 贷项通知 (186) credit report信贷报告书(187) creditor 债权人 (188) creditor days ratio对付帐款天数率(189) creditors ledger对付帐款分类帐(190) critical event 重点事项 (191) critical path 重点路线(192) cumulative preference shares 积累优先股(193) current account 来往帐户 (194) current asset流动财产 (195) current cost accounting 现时成本会计(196) current liabilities 流动欠债(197) current purchasing power accounting 现时购买力会计(198) current ration流动比率(199) cut -off 截止 (200)CVP 本量利剖析(201) cycle time 周转时间D(202)debenture 债券 (203) debit note借项通知 (204) debit capacity 举债能力 (205) debt ratio 债务比率 (206) debtor债务人(207) debtor days ratio应收帐款天数率(208) debtors 应收款 (209) debtors ledger 应收帐款分类帐(210) debtor ’ age analysis 应收帐款帐龄剖析(211) decision driven costs 决议连动成本 (212) decision tree 决议树(213) defects 次品 (214) deferred expenditure 递延支出 (215) deferred shares递延股份 (216) deferred taxation递延税款(217) delivery note交货单(218) departmental accounts部门报表 (219) departmental budget部门估算(220) depreciation 折旧 (221) dispatch note发运单(222) development cost开发成本(223) differential cost 差异成本(224) direct hours yield直接工时产出率(225) direct labor cost -standard 标准直接人工成本(226) direct labor efficiency -variance 直接人工效率差异(227) direct labor rate — variance 直接人工费率差异 (228) direct labor total -variance 直接人工总差异(229) direct material mix -variance 直接资料构造差异 (230) direct price -variance 直接资料价钱差异(231) direct material total -variance 直接资料总差异 (232) direct materials usage -variance 直接资料用量差异(233) direct materials yield -variance 直接资料产出率差异(234) direct cost 直接成本 (235) direct debit 直接借项 (236) direct hours yield直接小时产出率 (237) direct labor cost percentage rate 直接人工成本百分比(238) direct labor hour rate 直接人工小时率(239) directs on indirect work间接工作事项上的工时(240) discount rate 贴现率 (241) discounted cash flow 现金流量贴现 (242) discretionary cost酌量成本 (243) distributioncost 摊销成本 (244) diversions 移用 (245) diverted hours 移用小时(246) diverted hour ’ s ratio 移用工时比率 (247) dividend 股利 (248) dividend cover 股利产出率(249) dividend per share 每股股利 (250) dog疲软产品(251) double entry accounting 复式会计(252) double -entry book -keeping 复式薄记 (253) doubtful debts可疑债务 (254) down time歇工时间 (255) dynamic programming 动向规划E (256)earning per share每股盈余 (257) earning ratio市盈率 (258) economic order quantity(EOQ)经济订购批量 (259) efficient market hypothesis有效市场假定(260) efficiency ration 效任性比率(261) element of cost成本因素(262) entity 经济个体(262) environmental audit 环境审计 (263) environmental impact assessment 环境影响评论(264)EOQ 经济订购批量(265) equity 权益(266)equity method of accounting权益法会计计算(267)equity share capital 权益股本 (268)equivalent units 当量 (269)event事项 (270)exceptional items 例外事项(271)expected value 希望值(272)expenditure 支出(273)expenses 花费(274)external audit 外面审计(275)external failure cost 外部损失成本(276)extraordinary items 特别事项F(277)factory good 让售商品(278)factoring 应收帐款让售(279)fail value 公允价值 (280)feedback 反应(281)FIFO 先近先出法(282)final accounts 年关报表 (283)finance lease 融资租借 (284)financial accounting 财务会计 (285)financial accounts calendar adjustment财务报表的日历时间调整(286)financial management财务管理 (287)financial planning财务计划 (288)financial statement 财务报表 (289)finished goods达成品 (290)fixed asset 固定财产(291)fixed overhead 固定制造花费(292)fixed asset turnover 固定财产周转率(293)fixed assets register 固定财产登记薄 (294)fixed cost 固定成本 (295)flexed budget改动限额估算(296)flexible budget弹性估算 (297)float time 浮动时间(298)floating charge流动抵押(299)flow of funds statement 资本流量表(300)forecasting 展望(301)founder ’s shares 倡始人股份 (302)full capacity 满负荷生产能力 (303)function costing职能成本计算 (304)functional budget职能估算 (305)fund accounting基金会计(306)fundamental accounting concept基础会计观点 (307)fungible assets可交换财产 (308)futuristic planning远景计划G(309)gap analysis 间距剖析(310)gearing 举债经营比率 (杠杆 )(311)goal congruence 目标一致性(312)going concern concept 连续经营观点(313)goods received note 商品收讫单(314)goodwill商誉(315)gross dividend yield总股息产出率(316)gross margin 总边沿(317)gross profit 毛利润(318)gross profit percentage毛利润百分比(319)group公司集团(320)group accounts 公司报表H(312)high -geared 高联合杠杆 (比率 )(313)hire purchase租购(314)historical cost 历史成本(315)historical cost accounting 历史成本会计(316)hours 小时(317)hurdle rate 最低可接受的酬劳率I(318)ideal standard 理想标准I (319)idle capacity ration闲置生产能力比率I (320)idle time闲置时间I (321)impersonal accounts 非记名帐户I (322)imprest system定额备用制度I (323)income and expenditure account利润和支出报表I (324)incomplete records 不完善记录I (325)incremental cost增量成本I (326)incremental yield增量产出率I (327)indirect cost间接成本I (328)indirect hours间接小时I (329)insolvency无力偿付I (330)intangible asset 无形财产I (331)integrated accounts综合报表I(332)interdependency concept 关系性观点I (333)interest cover 利息保障倍数I(334)interlocking accounts连锁报表I (335)internal audit内部审计I (336)internal check 内部管制I (337)internal control system内部控制系统I (338)internal failure cost内部损失成本I (339)internal rate of return(IRR)内含酬劳率I (340)inventory存货I(341)investment投资I (342)investment center投资中心I (343)invoice register 发票登记薄I (344)issued share capital 已刊行股本J (345)job 定单J (346)job card工作卡J (347)job costing 工作成本计算J (348)job sheet工作单J (349)joint cost联合成本J (350)joint products 联产品J (351)joint stock company股份公司J (352)joint venture合资经营J (353)journal 日志帐J (354)just -in-time(JIT) 合时制度J (355)jusy-in-time production合时生产J (356)just-in-time purchasing 合时购买K (357)key factor 重点因素L (358)labour人工(359)labour transfer note人工转移单(360)leaning curve 学习曲线(361)ledger 分类帐户(362)length of order book定单均匀周期(363)letter of credit信誉证(364)leverage 举债经营比率(365)liabilities 欠债(366)life cycle costing寿命周期成本计算(367)LIFO 后近先出法(368)limited liability company 有限责任公司(369)limitingfactor限制因素(370)line -item budget 明细支出估算(371)liner programming 线性规划(372)liquid assets 变现财产L (373)liquidation清理(374)liquidity ratios易变现比率(375)loan 贷款(376)loan capital借入资本(377)long range palnning 长久计划(378)lost time record浪费时间记录(379)low geared 低联合杠杆 (比率 )(380)lower of cost or net realizable value concept成本或可变净价孰低观点M (381)machine hour rate机器小时率(382)machine time record 机器时间记录(383)managed cost管理成本(384)management accounting管理睬计(385)management accounting concept管理睬计观点(386)management accounting guides管理睬计指导目标(387)management audit管理审计(388)management buy -out管理性购买产权(389)management by exception例外管理原则(390)margin 边沿(391)margin of safety ration安全边沿比率(392)margin cost 边沿成本(393)margin costing 边沿成本计算(394)mark -down 降低标价(395)mark -up提升标价(396)market risk premium 市场分险补偿(397)market share 市场份额(398)marketing cost 营销成本(399)matching concept 配比观点(400)materiality concept重要性观点(401)materials requisition领料单(402)materials returned note 退料单(403)materials transfer note 资料转移单(404)memorandum of association 公司建立细则(405)merger吞并(406)merger accounting 吞并会计(407)minority interest少量股权(408)mixed cost混淆成本N(409)net assets 净财产(410)net book value 净帐面价值N (411)net liquid funds 净可变现资本N (412)net margin 净边沿N (413)net present value(NPV)净现值N(414)net profit净利润N (415)net realizable value 可变现净值N (416)net worth财产净值N (417)network analysis网络剖析N (418)noise 干捞N (419)nominal account 名义帐户N (420)nominal share capital 名义股本N (421)nominal holding代理拥有股份N(422)non -adjusting events 非调整事项N (423)non -financial performance measurement非财务业绩计量N (424)non -intergrated accounts非综合报表N (425)non -liner programming 非线性规划N (426)non -voting shares 无表决权的股份N (427)notional cost 名义成本N (428)number of days stock 存货周转天数N (429)number of weeks stock 存货周转周数O (430)objective classification客体分类O (431)obsolescence陈腐O (432)off balance sheet finance 财产欠债表外筹资O (433)offer for sale 标价销售O (434)operating budget经营估算O (435)operating lease 经营租借O (436)operating statement营业报表O (437)operation time操作时间O (438)operational control经营控制O (439)operational gearing 经营杠杆O (440)operating plans经营计划O (441)opportunity cost 时机成本O (442)order 定单O (443)ordinary shares一般股O (444)out -of-date cheque 过期支票O (445)over capitalization 过分资本化O (446)overhead制造花费O (447)overheadabsorption rate制造花费分派率O (448)overhead cost 制造花费O (449)overtrading 超出营业资本的经营Ppaid cheque已付支票(451)paid -up share capital 认定股本parent company母公司(453)pareto distribution帕累托散布participating preference shares参加优先股(455)partnership 合伙payable ledger对付款项帐户(457)payback 回收期payments and receipts account收入和支出报表(459)payments withheld 保存款额(460)payroll薪资单(461)payroll analysis薪资剖析(462)percentage profit on turnover利润对营业额比率(463)period cost 时期成本(464)perpetual inventory 永续盘存(465)personal account记名帐户PEPT 项目评审法(467)petty cash account 备用金帐户petty cash voucher 备用金凭据(469)physical inventory 实地盘存(470)planning 计划(471)planning horizon 计划时限planning period计划时期(473)policy cost政策成本position audit情况审计(475)post balance sheet events财产欠债表编后事项(476)practical capacity 实质生产能力(477)pre -acquisition losses购买前损失(478)pre -acquisition profits购买前利润(479)preference shares优先股(480)preference creditors 优先债权人(481)preferred creditors优先债权人(482)prepayments 预支款项(483)present value 现值prevention cost预防成本(485)price ratio市盈率prime cost 主要成本(487)prime entry -books of原始分录登记薄principal budget factor 主要估算因素(489)prior charge capital优先股(490)prior year adjustments从前年度调整 (491)priority base budgeting 优先次序系统的估算(492)private company 个人公司(493)pro -forma invoice预开发票problem child问号产品(495)process costing分步成本计算process time加工时间(497)product cost产品成本Product life cycle 产品寿命周期(499)production cost 生产成本(500)production cost of sales 售货成本(501)production volume ratio生家产务量比率(502)profit center 利润中心(503)profit per employee每员工利润profit retained for the year年度利润保存 (505)profit to turnover ratio利润对营业额比率(506)profit -volume graph利量图(507)profitability index盈余指数(508)programming 规划(509)project evaluation and review technique项目评审法(510)projection 估计(511)promissory note 本票prospectus 募债说明书(513)provisions for liabilities and charges偿债和花费准备(514)prudent concept 稳重性观点(515)public company公然公司purchase order订购单(517)purchase requisition请购单(518)purchase ledger 采买帐户Q(519)quality related costs质量有关成本(520)queuing time排队时间R(521)rate率(522)ratio比率(523)ration pyramid比率金字塔(524)raw material原资料(525)receipts and payments account收入和支付报表(526)receivable ledger应收款项帐户(527)redeemable shares可赎回股份(528)redemption赎回 (529)registered share capital 注册资本(530)rejects 废品 R (531)relevancy concept 有关性观点(532)relevant costs有关成本(533)relevant range有关范围(534)reliability concept靠谱性观点(535)replacement price 重置价格 (536)report 报表 (537)reporting报告 (538)research cost, applied 应用性研究成本(539)research cost, pure or basic 理论或基础研究成本(540)reserves 保存利润 (541)residualincome 节余利润(542)responsibility center 责任中心(543)retention money保存款额(544)return on capital employed运用资本酬劳率(545)returns退回(546)revenue 收入(547)revenue center收入中心(548)revenue expenditure利润支出(549)revenue investment 收入性投资 (550)right issue认股权刊行(551)rolling budget转动估算R (552)rolling forecast 转动预测S (553)sales ledger 销售分类帐S (554)sales order 销售定单 S (555)sales per employee 每员工销售额 S (556)scrap 废料 S (557)scrip issue 红股刊行S (558)secured creditors 有担保的债权人 S(559)segmental reporting分部报告S (560)selling cost 销售成本S (561)semi-fixed cost 半固定成本S (562)semi-variable cost半改动成本S (563)sensitivity analysis敏感性剖析 S (564)service cost center 服务成本中心 S (565)service costing 服务成本计算S (566)set-up time安装时间(567)shadow prices影子价钱S (568)share 股票 S (569)share capital 股份资本S (570)share option scheme 购股权证方案S (571)share premium股票溢价S (572)sight draft 即期汇票 S(573)single -entry book -keeping 单式薄记 S (574)sinking fund 偿债基金 S (575)slack time 松驰时间S (576)social responsibility cost社会责任成本S (577)sole trader 独资经营者S (578)source and application of funds statement资本根源和运用表 S (579)special order costing特别定单成本计算S (580)staff costs 员工成本 S (581)standard 标准 S (582)standard accounting practice 标准会计实务S (583)standard cost标准成本S (584)standard costing 标准成本计算S (585)standard direct labourcost 标准直接人工S (586)standard hour 标准小时S (587)standard minute 标准分钟 S(588)standard performace -labour 标准人工业绩S (589)standard time标准时间S (590)standard order 常常性定单S (591)statement of account营业帐单S (592)statement of affairs 财务情况表S (593)statutory body法定实体S (594)stock 存货 S (595)stock control存货控制S (596)stock turnover 存货周转率 S (597)stocktaking 清点存货S (598)stores requisition 领料申请单 S(599)strategic business unit 战略性经营单位 S (600)strategic management accounting 战略管理睬计 S (601)strategic planning 战略计划 S (602)strategy 战略 S (603)subjective classification 主体分类 S(604)subscribed share capital 已认购的股本S (605)subsidiary undertaking 子公司 S (606)sunk cost淹没成本S (607)supply estimate 估算估计S (608)supply expenditure 估算支出 S (609)suspenseaccount暂记帐户 S (610)SWOT analysis 优点和缺点 ,时机和威迫剖析S (611)system 制度 ,系统T (612)tactical planning 策略计划 T (613)tactics 策略 T (614)take-over 接收 T (615)tangible asset有形财产 T (616)tangible fixed asset statement有形固定财产表 T (617)target cost目标成本 T(618)terotechnology 设施综合工程学 T (619)throughput accounting生产量会计T (620)time 时间 T (621)time sheet 时间记录表 T (622)total assets 总财产T (623)total quality management 全面质量管理 T (624)total stocks 存货总计 T (625)trade creditors购货客户 (对付帐款 ) T (626)trade debtors销货客户 (应收帐款 ) T (627)trading profit and loss account营业损益表T (628)transfer price 转让价格 T (629)transit time 中转时间 T (630)treasurership财务长制度 T (631)trail balance 试算均衡表T(632)turnover 营业额U (633)uncalled share capital 未催缴股本 U (634)under capitalization不足资本化U (635)under or over -absorbed overhead 少汲取或多汲取的制造花费U (636)uniform accounting一致会计 U (637)uniform costing 一致成本计算 U (638)unissued share capital 未刊行股本V (639)value价值V (640)value added 增值 V (641)value analysis 价值剖析 V (642)value for money audit 经济效益审计V (643)variable cost改动成本 V (644)variable cost of sales销售的改动成本V (645)variance差异 V (646)variance accounting差异会计 V (647)variance administrative cost行政管理花费差异V (648)variance analysis 差异剖析V (649)variance budget 估算差异 V (650)variancedirect labour efficiency直接人工效率差异V (651)variance direct labour rate 直接人工费率差异V (652)variance direct labour total 直接人工总差异V (653)variance direct material mix 直接资料构造差异 V (654)variance direct materials price直接资料价钱差异V (655)variance direct materials total 直接资料总差异 V (656)variance direct material usage直接资料用量差异V (657)variance direct material yield直接资料产出率差异 V (658)variance fixed production overhead expenditure固定生产性制造花费耗费差异V (659)variance fixed production overhead total 固定生产性制造花费总差异V (660)variance fixed production overhead volume固定生产性制造花费业务量差异V (661)variancemarket share市场份额差异 V (662)variance market size 市场规模差异V (663)variance marketingcost 营销成本差异V (664)variance operational经营差异 V (665)variance operational price经营价格差异 V (666)variance operation usage 经营用量差异V (667)variance planning计划差异 V (668)variance planning price 计划价钱差异V (669)variance quality cost质量成本差异 V(670)variance revision标准订正差异 V (674)variance sales mix contribution 销售贡献毛益差异 V (675)variance sales mix profit 销售构造利润差异V (676)variance sales quantity contribution销售数量贡献毛益差异 V (677)variance sales quanity profit 销售数目利润差异V (678)variance sales turnover 销售收入差异V (679)variance sales volume contribution 销售业务量贡献毛益差异V (680)variance sales volume profit 销售业务量利润差异V (681)variance selling price 销售价钱差异V (682)variance total profit 总利润差异 V (683)variance variable production overhead efficiency改动生产性制造花费效率差异V (684)variance variable production overhead expenditure改动生产性制造花费耗费差异V (685)variance variable production overhead total改动生产性制造花费总差异V(686)virement估算流用 V (687)vote 表决 V (688)voucher 凭据W(689)waiting time等待时间waste 废品 (料 )wasting asset 递耗费产weighted average cost of capital资本的加权均匀成本weighted average price加权均匀价钱with resource有追索权without recourse无追索权working capital运营资本(697)write -down 减值Z(698)zero base budgeting 零基估算zero coupon bond无息债券(700)score 破产展望计分法。