ACCA教材主要词汇英汉对照_Vocabulary_of_ACCA

Vocabulary of ACCA textbook ACCA教材主要词汇英汉对照独资企业Sole trader 收购公司Purchasing company银行透支Bank overdraft 开帐分录Opening entry购货退回Return outwards 接管Take over销货退回Return inwards 企业收购帐户Business purchase account 毛利Gross profit 卖主帐户Vendor account租金与地方税Rent and rates 留存收益Retained earnings收到的折扣Discount received 普通股股本Ordinary share capital给与的折扣Discount allowed 优先股股本Preference share capital 要求权Claim 债券Debentures提款Drawings 损益表Profit and loss account 合伙企业Partnership 股东年会General meeting合伙人Partner 真实/公允True and fair合伙协议Partnership agreement 推销成本Distribution cost资本利息Interest on capital 投资注销额Amount written-offinvestment剩余利润Residual profit 自建工程资本化Own work capitalized分配Appropriation 集团内股票收入Income from shares in grouunder takings盈亏分配帐户Profit and loss appropriation 其他股票收入Income from shares in otheparticipating interests 结转下期余额Balance carried down 自有股Own shares上期结转余额Balance Brought down 负债准备Provisions for liabilities 合伙人贷款Partner’s loan养老金Pensions合作企业Joint venture 资本赎回公积Capital redemption reserve 合作企业备查帐户Memorandum joint venture 按公司章程保留的公积Reserve provided for by tharticles of association 杂费Sundry expenses 公司所得税Corporation tas (CT)佣金Commission 财政年度Financial year运出运费Carriage outwards 预交公司所得税Advanced corporationtax(ACT)运入运费Carriage inwards 主体公司所得税Mainstream corporationtax(MCT)联合银行存款帐户Joint bank account 所得税率适用年度CT year商誉Goodwill 税金抵免Tax credit重估价法Revaluation method 税收机构Inland revenue合并Amalgamation 应纳税利润Taxable profit合并前Pre-Amalgamation 公司所得税准备Provision fo CT合并后Post-Amalgamation 应抵预交公司所得税ACT recoverable通过支付年金清偿Discharge by payment of annuity 应付公司所得税ACT payable年金暂记帐户Annuity suspense account 预算报告Budget speech保险金Premiums 资本收益Capital gain退保价值Surrender value 小公司税率Small companies rate人寿保险政策帐户Life assurance policies 边际利率Marginal rateaccount贸易表 Trading account 完全税率 Full rate终止 Cessation 免税投资收益 Franked investment income 变卖资产帐户 Realization account 资本减免 Capital allowances 合伙企业的解体 Dissolution of partnership 剩余预交公司所得税 Surplus ACT最后约定的资本 Last agreed capital 寄售业务 Consignment trading 逐步解体 Piecemeal dissolution 汇票 Bills of exchange 变卖资产费用准备 Provision for realization expense分支机构Branch变卖资产损失 Loss on realization 代理商 Agent 股票帐户 Shares account 交易商 Trader 英国境内公司 UK resident company 受托人 Consignee 非免税收入 Un-franked receipts 委托人,寄售人 Consigner 公司所得税费用 CT charge 保障,赔偿 Indemnity 代扣所得税的交纳 Payment under deduction of IT 销售帐单 Account sales磨损 Wear and tear 寄售利润 Profit on consignment 拥有法定所有权的土地 Freehold land 进口税 Import duties过时 Obsolescence 运费 Delivery to customers 开采或消耗 Extraction of consumption over time途中保险费Carriage insurance on good delivered to Customers 直线法 Straight line method 佣金 Commission 余额递减法 Reducing balance method 汇付 Remittance 年数总和法 Sum of the digits method 未售存货 Unsold stock 累计折旧 Accumulated depreciations 应收票据 Bills receivable 经济使用年限 Useful economic lives 保险收入 Insurance proceeds 每股净收益 Earnings per share 面值 Face value例外项目 Exceptional items 贴现费用 Discount charges 非常项目 Extraordinary items 财务费用 Financing cost 前期调整 Prior year adjustment 应付票据 Bills payable 不能抵销的预交公司税 Irrevocable advanced corporation tax 支出 Expenditure未抵销的损失 Unrelieved losses 即期汇票 Sight drafts 净值基础 Net basis 监管 Custody零值基础 Nil basis 主损益帐户 Main profit and loss accoun 消耗品 Consumable stores 部门化 Departmentalization 成本与可实现净值孰低 The lower of cost and net realizable value 分摊 Apportionment平均成本 Average cost 共同性费用 Common expense 先进先出 First in first out 包装纸 Wrapping paper 后进先出 Last in first out 评价 Assess标准成本 Standard cost 独立实体 Independent entity 重置成本 Replacement cost 投资报酬率 Return on investment 资产负债表日后日期 Event after balance sheet date 减除佣金后利润Post-commission profit董事会The board of directors 赊销收入Credit sales调整事项Adjusting event 修理费用Repair charges非调整事项Non-adjusting event 一般费用General expense或有事项Contingencies 分支销售机构Selling agency branch或有收益Contingent gain 正常存货损失Normal stock losses或有损失Contingent loss 交易帐户Trading account资本承诺Capital commitments 非常存货损失Abnormal stock losses现金流量表Cash flow statement 本地购货Local purchase信用交易Credit transaction 退货Returned goods独立分支机构Independent branch现实购买力会计Current purchasing poweraccounting (CPP)现实成本会计Current cost accounting(CCA) 往来帐户Current account零售物价指数Retail price index 复式簿记帐户Double-entry accounts持有收益Holding gains 时间差异Time lag differences业绩评估Assessment of performance 分支机构间转移Inter-branch transfer货币性项目的衡量Measurement of monetary items 结算Settlement货币性资产Monetary assets 分支机构间往来帐户Interbranch current accoun 货币性负债Monetary liabilities 分支机构存货调整帐户Branch stock adjustmentaccount征求意见稿Exposure draft 未实现利润准备Provision for unrealizedprofit实现原则Realization货币性营运资本调整 Monetary working capitaladjustment举债比率调整Gearing adjustment 货币折算Currency translation净营业资产Net operating assets 货币兑换Currency conversion当地货币Local currency发行和赎回债券Issue and redemptiondebentures债券Bonds 汇率Exchange rate契约Deed 即期汇率Spot rate无担保债券Naked-debentures(unsecured) 远期合同Forward contract拥有法定所有权的Freehold 贴水Discount偿债基金Sinking fund 升水Premium货币性项目Monetary items债券赎回偿债基金Debenture redemption sinkingfund account偿债基金投资帐户Sinking fund investment风险Riskaccount可转换债券Convertible debentures 不确定性Uncertainty资本化发行Capitalization issue 套期保值Hedging股权发行Bonus issue 长期货币性资产Long-term monetary assets 含权价Cum-rights prices 长期货币性要求权Long-term monetary claims 除权价Ex-rights prices 汇兑收益/损失Exchange rate gain/loss 可分配公积Distributable of reserves 时态法Temporal method以公积支付股利Paying a dividend out of历史汇率法Historic methodreserve已付清红利股Paid-up bonus shares 期末汇率法Closing rate method重估公积Revaluation reserve 场地费用Site expenses减资Capital reductions 管理费用Administrative expenses资本重组Capital reorganizations 装置和设备Furniture and fittings过剩资本Excess capital 房屋Premises资本重建Capital reconstruction 预付费用Payment in advance权益汇总帐户Sundry members account 建造合同Construction contract实现帐户Realization account 工程保留款Retention购买者帐户Purchaser’s account分期付款Progress payment自愿清算Voluntary liquidation 交易帐户Trading account特别决议Special resolution 合同收入Contract fee方案\计划Scheme 合同亏损Loss on contract清偿\偿还Discharge 完工百分比Percentage of completion 卖方帐户Vendor account 完成合同Completed contract创立合并Amalgamation 预期利润Expected profit高估Over-valuation 承建商Contractor低估Under-valuation 矫正Rectification集团报表Group accounts 已鉴定完工价值Value of work certified纵向联合Vertical integration 总部费用Head office costs横向联合Horizontal integration 合同成本Contract costs不同行业联合Diversification 销售收入Turnover控股公司Holding company 合同损失准备Provision for loss oncontract重大影响Dominant influence 预收款Payment on account直接控制集团Direct group 可预见损失Foreseeable loss垂直控制集团Vertical group 已付款超过收入(部分) Excess progress payment混合控制集团Mixed group 股票/证券Stock ,security盈余公积Revenue reserve 债券Debenture合并公积Consolidation reserve 法定权利Legal rights少数股权Minority interests 报价Quote合并商誉Goodwill on consolidation 证券交易所Stock exchange上市投资Listed investment合并资本公积Capital reserve onconsolidation少数股东Minority share holders 偿还Repayment股本溢价Share premium 累积股息Cum div cd部分收购Partial acquisition 累积利息Cum-int ci在途支票Cheque in the post 股息除外Ex-div xd收买前后Pre( post)-acquisition 利息除外Ex-int xi调整帐户Adjustment accounts 面值Nominal value对子公司投资Investment in subsidiary 市价Market value普通公积General reserve 应计股利Accrued dividend参与股权Participating interest 应计利息Accrued interest集团内部交易Intra-group trading 证券交易所官方清单Stock exchange official lis 公司间销售Inter-company sales 二级市场Secondary market溢价Premium 未上市证券市场Unlisted securities market 折价Discount 让与,出售disposal债券利息Debenture interest 加权平均Weighted分次购买Piecemeal acquisition 结帐Close off关联公司Associated company 已分派股份Allocated shares多数股权Majority holding 国库券Treasury stock累计控股Cumulative holding 认股权发行Rights issue孙公司Sub-subsidiary 赊销Credit sale子集团,附属集团Sub-group 租购Hire purchase多公司结构Multi-company structures 信用协议Credit agreement伙伴子公司Fellow subsidiaries 会计处理Accounting treatment有效股权Effective shareholdings 经营性租赁Operating lease控制股权Controlling interest 融资租赁Finance lease资本报酬率Return on capital employed 出租人/承租人Lesser /lessee产权收益率Returen on equity 一期(二期)租赁Primary(secondary)period 息税前净利Net Profit before interest andtax不可撤销的付款No-cancelable payment应收帐款帐龄表Aging schedule of debtors 名义租金Peppercorn rent资金来源及运用表Source and application of fundsstatement报酬Reward通货膨胀Inflation 现值Present value通货紧缩Deflation 最低租赁付款额Minimum lease payment损耗Deplete 定金Deposit每股收益Earnings per share 公允价值Fair value股利保证倍数Dividend cover 财务费用Finance charge股利分配率Dividend payout ratio 实际利率Effective rate of financecharge股利收益率Dividend yield ratio 平均未付资本余额Average balance of capitaloutstanding净收益率Earnings yield 资本偿还Capital repayment市盈率Price/ earnings ratio 精确法Actuarial method公司估价The valuation of components 递延收益Deferred income联营公司Associated companies 分期支付Installment共同比财务报表Common-size financialstatements 未实现利润准备Provision for unrealizedprofit物质资源Physical resources 应收租购款帐户Hire purchase debtorsaccount会计原则Accounting principles 重新获得帐户Repossessions account 会计方法Accounting methods 金融公司Finance house权责发生制Accrual accounting 制造商Manufacturer重置成本Replacement cost 交易商Dealer一般会计原则Generally accepted accountingprinciples(GAAP)总盈余Gross earnings剩余现金Cash surplus 政府补助Government grant净值减免Writing down allowance 租赁期Lease term。

【分享】【最新】ACCA LW（F4）专业词汇中英对照中国学生刚刚接触ACCA时面临的困难主要来自两方面：一个是英文教材的使用，二是长期以来形成的针对中国考试固有的思维方式。

第二个问题需要经过一段时间的学习和做题慢慢掌握英文考试的解题思路，熟悉ACCA的作答模式。

对于提高英语水平这个问题，我们可以先从掌握ACCA 词汇入手，逐渐了解专业名词的表达方式，进而能够在阅读教材时减少一些障碍，方便理解知识内容。

本文和大家分享的是ACCA初级阶段F4涉及的词汇，帮助大家快速入门高效学习。

（一）1. Apparent authority：表面权限Apparent authority is the authority which an agent appears to have to a third party. A contract made within the scope of such authority will bind the principal even though the agent was not following their instructions.2. Appeal court：上诉法院The appeal court is the court to which an appeal is made against the ruling or the sentence.3. Ante-natal care：产前护理Ante-natal care is an employee has a right not to be unreasonably refused time off for ante-natal care during working hours.4. Civil court：民事法庭In a civil suit, one party who feels they were harmed brings a complaint against another party.5. Civil law：民法Civil law exists to regulate disputes over the rights and obligations of persons dealing with each other and seeks to compensate injured parties.6. Collateral contract：附属合同A collateral contract is a contract where consideration is provided by the making of another contract. For example, if there are two separate contracts, one between A andB and one between A and C, on terms which involve some concerted action between B and C, there may be a contract between B and C.7. Common law：习惯法Common law is the body of legal rules common to the whole country which is embodied in judicial decisions.8. Consideration：对价Consideration is an essential part of most contracts. It is what each party brings to the contract.9. Constructive dismissal：推定解雇Constructive dismissal is where the employer commits a breach of contract, thereby causing the employee to resign. By implication, this is also dismissal without notice.10. Contextual rule：关联规则The contextual rule means that a word should be construed in its context: it is permissible to look at the statute as a whole to discover the meaning of a word in it.11. Contributory negligence：共同过失A court may reduce the amount of damages paid to the claimant if the defendant establishes that they contributed to their own injury or loss, this is known as contributory negligence.12. Counter-offer：反要约A counter-offer is a final rejection of the original offer. If a counter-offer is made, the original offeror may accept it, but if they reject it, their original offer is no longer available for acceptance.（二）13. County Court：地方法院County Courts hear claims in contract and tort, equitable matters and land and probate disputes among others.14. Court of Appeal：上诉法院The Court of Appeal hears appeals from the County Court, the High Court, the Restrictive Practices Court and the Employment Appeal Tribunal.15. Criminal law：刑法In criminal cases, the state prosecutes the wrongdoer.16. Crown Court：刑事法庭The Crown Court hears appeals from Magistrates' Courts.17. Declaration of solvency：有偿付能力的声明A voluntary winding up is a members' voluntary winding up only if the directors make and deliver to the Registrar a declaration of solvency.18. Duty of care：谨慎义务In the landmark case of Donoghue v Stevenson 1932 the House of Lords ruled that a person might owe a duty of care to another with whom they had no contractual relationship at all. The doctrine has been refined in subsequent rulings, but the principle is unchanged.19. Equity：衡平法Equity is a term which applies to a specific set of legal principles which were developed by the Court of Chancery to supplement (but not replace) the common law. It is based on fair dealings between the parties. It added to and improved on the common law by introducing the concept of fairness.20. Exclusion clause：除外条款An exclusion clause may attempt to restrict one party's liability for breach of contract or for negligence.21. Express authority：明示权限Express authority is a matter between principal and agent. This is authority explicitly given by the principalto the agent to perform particular tasks, along with the powers necessary to perform those tasks.22. Exemption clauses：免责条款An exclusion clause may attempt to restrict one party's liability for breach of contract or for negligence.23. Executed consideration：已履行的对价Executed consideration is an act in return for a promise such as paying for goods when the shopkeeper hands them over.24. Executory consideration：待履行的对价Executory consideration is a promise given for a promise, such as promising to pay for goods that the shopkeeper puts on order for you.25. liquidation：清算Liquidation means that the company must be dissolved and its affairs 'wound up', or brought to an end.。

Fundamental Dictionary of Terms2．The regulatory framework Generally Accepted Accounting Principles 公认会计原则3．accounting conventionsnet book value 账面净值net realizable value 可变现净值measurement bases计量基础capital maintenance资本保全cash equivalents现金等价物liquidity and solvency流动性和偿债能力underlying assumption基本假定accruals basis应计基础（或权责发生制）going concern持续经营understandability可理解性relevance相关性reliability可靠性comparability可比性faithful representation忠实反映goodwill商誉substance over form实质重于形式neutrality中立性prudence审慎性hidden reserves秘密储备金excessive provisions过分提取准备completeness完整性financial capital maintenance财务资本保全physical capital maintenance实物资本保全bases of valuation计量基础historical cost历史成本replacement cost 重置成本economic value经济价值depreciation折旧inventory 存货holding gains（losses）持有损益retrospective application追溯调整法prospective application未来适用法retained earnings留存收益4．Sources，records and books of prime entrybooks of prime entry原始分录登记簿pretty cash零用现金或备用金petty cash account备用金账户petty cash voucher 备用金凭证balance brought down (bal. b/d) 余额承前balance brought forward (bal. b/f) 余额承前balance carried down (bal. c/d) 余额转下balance carried forward (bal. c/f) 余额转下document单据quotation报价单sales order销售订单invoice发票order定单credit note贷项通知单debit note借项通知单goods received note商品收讫单goods despatched note商品发送单statement对账单remittance advice汇款通知receipt收据source document原始凭证sales day book销货日记帐sales returns day book销售(货)退回簿journal日记帐cash book现金日记簿bank statements银行对账单imprest system定额备用金制度5．Ledger accounts and double entry general ledger（nominal ledger）总分类账accounting equation会计等式double entry复式记帐drawings提款trade account payable应付账款trade account receivable应收账款matching convention配比惯例6．From trial balance to financial statementstrial balance试算平衡表balance accounts结余帐目Sundry payable其他应付款Compensating errors 抵消性错误the income statement利润表the statement of financial position财务状况表7．Sales taxsales tax营业税output tax销项税input tax进项税8．Inventorycounting inventory存货盘点carriage inwards购货运费carriage outwards 销货运费gross profit毛利physical inventory 实地盘存perpetual inventory 永续盘存finished goods完工产品work in progress在产品cost of conversion加工成本import duties 进口关税trade discounts商业折扣production overhead制造费用normal capacity正常生产能力write down 减值9．Tangible non-current assets current asset 流动资产assets register资产登记薄capital expenditure资本性支出revenue expenditure收益性支出estimated residual value估计残值depreciation 折旧useful life使用年限the reducing balance method 余额递减法the straight line method直线折旧法accumulated depreciation累计折旧revaluation价值重估carrying amount账面金额recoverable amount可收回金额directly attributable cost直接可归属成本retirement and disposal报废和处置revaluation surplus 价值重估盈余10．Intangible non-current assets intangible assets无形资产research and development costs研发成本amortisation摊销11．Accruals and prepayments prepayment预付款项accrued expenses应计费用12Irrecoverable debts and allowances irrecoverable（bad）debts 坏账allowances for receivables坏账准备credit control信用管理bad debts written off注销坏帐13．Provisions and contingencies contingency或有事项provision准备（金额不确定的负债）contingent liability或有负债contingent asset或有资产14．Control accountscontrol account控制账户discount allowed销货折扣discount received购货折扣return inward销货退回return outward购货退还15．Bank reconciliationsbank statement银行对帐单bank reconciliation银行往来对帐16．Correction of errorssuspense account待处理账户，暂记帐户compensating error抵销性错误error of transposition移位错误18．Incomplete recordsincomplete records不完善记录margin边际insurance claim保险索赔bank overdraft银行透支19．Partnershipssole trader独资经营additional capital追加资本partnership 合伙partnership agreement合伙契约profit-sharing ratio利润分配比率withdrawals account提款账户appropriation account利润分配账户20．Introduction to accompany accountingstatutory reserves法定准备金capital reserves 资本准备（公积）revenue reserves 收入准备ordinary shares 普通股preference shares优先股redeemable可赎回的share capital 股本share premium 股票溢价loan stock债券authorised capital法定资本issued capital已发行资本called-up capital 已催缴资本paid-up capital实缴资本retained earnings留存收益21．Preparation of financial statements for companiesworking capital营运资本royalties使用费22．Events after the reporting period events after the reporting period资产负债表日后事项23．Statements of cash flowscash on hand库存现金demand deposits活期存款cash equivalents现金等价物maturity date到期日24．Information technology accounting packages 会计软件包accounting modules 会计模块课程网站：:1128/course/default/ind ex.html?courseId=fa4d8bce266a1ca0012672d 114a111ee。

ACCA新手需谨记的700个ACCA核心词汇词汇量不够，题目看不懂，各种专业词汇层出不穷，怎么背都背不完？但我们要知道，不积跬步，无以至千里；不积小流，无以成江海。

今天为大家总结了一些ACCA专业词汇的中英文对照，希望可以帮助大家理解这些定义。

别让英语继续拖后腿！700个ACCA核心词汇，别废话！赶紧背！（友情提示：ctrl+F可以搜索到想要的词汇！）READY？GO！A(1) ABC 作业基础成本计算(2) absorbed overhead 已吸收制造费用(3) absorption costing 吸收成本计算(4) account 帐户,报表(5) accounting postulate 会计假设(6) accounting series release 会计公告文件(7) accounting valuation 会计计价(8) account sale 承销清单(9) accountability concept 经营责任概念(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 会计期间(17) Accounting policies 会计方针(18) Accounting rate of return 会计报酬率(19) Accounting reference date 会计参照日(20) accounting reference period 会计参照期间(21) Accrual concept 应计概念(22) Accrual expenses 应计费用(23) Acid test ration 速动比率(酸性测试比率)(24) Acquisition 购置(25) Acquisition accounting 收购会计(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 分析性检查(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 检验成本(35) Appropriation account 盈余分配帐户(36) Articles of association 公司章程细则(37) Assets 资产(38) Assets cover 资产保障(39) Asset value per share 每股资产价值(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 可避免成本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 银行存款调节表(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) Beta factor(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 用料预计单(66) Bill payable 应付票据(67) Bill receivable 应收票据(68) Bin card 存货记录卡(69) Bonus 红利(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 预算(76) Budget center 预算中心(77) Budget cost allowance 预算成本折让(78) Budget manual 预算手册(79) Budget period 预算期间(80) Budgetary control 预算控制(81) Budgeted capacity 预算生产能力(82) Burden 制造费用(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 资本资产计价模式(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 资本支出核准(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 资本收益(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 现金流量预算(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 by guarantee 有限担保责任公司(130) company limited shares 股份有限公司(131) competitive position 竞争能力状况(132) concept 概念(133) conglomerate 跨行业企业(134) consistency concept 一致性概念(135) consolidated accounts 合并报表(136) consolidation accounting 合并会计(137) consortium 财团(138) contingency plan 应急计划(139) contingent liabilities 或有负债(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 单位限定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 可控制概念(153) controllable cost 可控制成本(154) conversion cost 加工成本(155) convertible loan stock 可转换为股票的贷款(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 成本分配(167) cost apportionment 成本分摊(168) cost attribution 成本归属(169) cost audit 成本审计(170) cost behaviour 成本性态(171) cost benefit analysis 成本效益分析(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 相符成本(176) cost of goods sold 销货成本(177) cost of non-conformance 非相符成本(178) cost of sales 销售成本(179) cost reduction 成本降低(180) cost structure 成本结构(181) cost unit 成本单位(182) cost-volume-profit analysis(CVP) 本量利分析(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 应付帐款天数率(189) creditors ledger 应付帐款分类帐(190) critical event 关键事项(191) critical path 关键路线(192) cumulative preference shares 累积优先股(193) current account 往来帐户(194) current asset 流动资产(195) current cost accounting 现时成本会计(196) current liabilities 流动负债(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 本量利分析(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 应收帐款帐龄分析(211) decision driven costs 决策连动成本(212) decision tree 决策树(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 部门预算(220) depreciation 折旧(221) dispatch note 发运单(222) development cost 开发成本(223) differential cost 差别成本(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 直接材料结构差异(230) direct price-variance 直接材料价格差异(231) direct material total-variance 直接材料总差异(232) direct materials usage-variance 直接材料用量差异(233) direct materials yield-variance 直接材料产出率差异(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) distribution cost 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 停工时间(255) dynamic programming 动态规划E(256) earning per share 每股盈利(257) earning ratio 市盈率(258) economic order quantity(EOQ) 经济订购批量(259) efficient market hypothesis 有效市场假设(260) efficiency ration 效率性比率(261) element of cost 成本要素(262) entity 经济个体(262) environmental audit 环境审计(263) environmental impact assessment 环境影响评价(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期望值(272) expenditure支出(273) expenses费用(274) external audit外部审计(275) external failure cost外部损失成本(276) extraordinary items非常事项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反馈(281) FIFO先近先出法(282) final accounts年终报表(283) finance lease融资租赁(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完成品(290) fixed asset固定资产(291) fixed overhead固定制造费用(292) fixed asset turnover固定资产周转率(293) fixed assets register固定资产登记薄(294) fixed cost固定成本(295) flexed budget变动限额预算(296) flexible budget弹性预算(297) float time浮动时间(298) floating charge流动抵押(299) flow of funds statement资金流量表(300) forecasting预测(301) founder’s shares发起人股份(302) full capacity 满负荷生产能力(303) function costing 职能成本计算(304) functional budget 职能预算(305) fund accounting 基金会计(306) fundamental accounting concept 基础会计概念(307) fungible assets 可互换资产(308) futuristic planning 远景计划G(309) gap analysis 间距分析(310) gearing 举债经营比率(杠杆)(311) goal congruence 目标一致性(312) going concern concept 持续经营概念(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 总边际(317) gross profit 毛利润(318) gross profit percentage 毛利润百分比(319) group 企业集团(320) group accounts 集团报表H(312) high-geared 高结合杠杆(比例)(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 最低可接受的报酬率I(318) ideal standard 理想标准(319) idle capacity ration 闲置生产能力比率(320) idle time 闲置时间(321) impersonal accounts 非记名帐户(322) imprest system 定额备用制度(323) income and expenditure account 收益和支出报表(324) incomplete records 不完善记录(325) incremental cost 增量成本(326) incremental yield 增量产出率(327) indirect cost 间接成本(328) indirect hours 间接小时(329) insolvency 无力偿付(330) intangible asset 无形资产(331) integrated accounts 综合报表(332) interdependency concept 关联性概念(333) interest cover 利息保障倍数(334) interlocking accounts 连锁报表(335) internal audit 内部审计(336) internal check 内部牵制(337) internal control system 内部控制体系(338) internal failure cost 内部损失成本(339) internal rate of return(IRR) 内含报酬率(340) inventory 存货(341) investment 投资(342) investment center 投资中心(343) invoice register 发票登记薄(344) issued share capital 已发行股本J(345) job 定单(346) job card 工作卡(347) job costing 工作成本计算(348) job sheet 工作单(349) joint cost 联合成本(350) joint products 联产品(351) joint stock company 股份公司(352) joint venture 合资经营(353) journal 日记帐(354) just-in-time(JIT) 适时制度(355) jusy-in-time production 适时生产(356) just-in-time purchasing 适时购买K(357) key factor 关键因素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 定单平均周期(363) letter of credit 信用证(364) leverage 举债经营比率(365) liabilities 负债(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) limiting factor 限制因素(370) line-item budget 明细支出预算(371) liner programming 线性规划(372) liquid assets 变现资产(373) liquidation 清算(374) liquidity ratios 易变现比率(375) loan 贷款(376) loan capital 借入资本(377) long range palnning 长期计划(378) lost time record 虚耗时间记录(379) low geared 低结合杠杆(比例)(380) lower of cost or net realizable value concept 成本或可变净价孰低概念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 管理会计(385) management accounting concept 管理会计概念(386) management accounting guides 管理会计指导方针(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 边际(391) margin of safety ration 安全边际比率(392) margin cost 边际成本(393) margin costing 边际成本计算(394) mark-down 降低标价(395) mark-up 提高标价(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 配比概念(400) materiality concept 重要性概念(401) materials requisition 领料单(402) materials returned note 退料单(403) materials transfer note 材料转移单(404) memorandum of association 公司设立细则(405) merger 兼并(406) merger accounting 兼并会计(407) minority interest 少数股权(408) mixed cost 混合成本(409) net assets 净资产(410) net book value 净帐面价值(411) net liquid funds 净可变现资金(412) net margin 净边际(413) net present value(NPV) 净现值(414) net profit 净利润(415) net realizable value 可变现净值(416) net worth 资产净值(417) network analysis 网络分析(418) noise 干捞(419) nominal account 名义帐户(420) nominal share capital 名义股本(421) nominal holding 代理持有股份(422) non-adjusting events 非调整事项(423) non-financial performance measurement 非财务业绩计量(424) non-intergrated accounts 非综合报表(425) non-liner programming 非线性规划(426) non-voting shares 无表决权的股份(427) notional cost 名义成本(428) number of days stock 存货周转天数(429) number of weeks stock 存货周转周数(430) objective classification 客体分类(431) obsolescence 陈旧(432) off balance sheet finance 资产负债表外筹资(433) offer for sale 标价出售(434) operating budget 经营预算(435) operating lease 经营租赁(436) operating statement 营业报表(437) operation time 操作时间(438) operational control 经营控制(439) operational gearing 经营杠杆(440) operating plans 经营计划(441) opportunity cost 机会成本(442) order 定单(443) ordinary shares 普通股(444) out-of-date cheque 过期支票(445) over capitalization 过分资本化(446) overhead 制造费用(447) overhead absorption rate 制造费用分配率(448) overhead cost 制造费用(449) overtrading 超过营业资金的经营P(450) paid cheque 已付支票(451) paid-up share capital 认定股本(452) parent company 母公司(453) pareto distribution 帕累托分布(454) participating preference shares 参与优先股(455) partnership 合伙(456) payable ledger 应付款项帐户(457) payback 回收期(458) payments and receipts account 收入和支出报表(459) payments withheld 保留款额(460) payroll 工资单(461) payroll analysis 工资分析(462) percentage profit on turnover 利润对营业额比率(463) period cost 期间成本(464) perpetual inventory 永续盘存(465) personal account 记名帐户(466) PEPT 项目评审法(467) petty cash account 备用金帐户(468) petty cash voucher 备用金凭证(469) physical inventory 实地盘存(470) planning 计划(471) planning horizon 计划时限(472) planning period 计划期间(473) policy cost 政策成本(474) position audit 状况审计(475) post balance sheet events 资产负债表编后事项(476) practical capacity 实际生产能力(477) pre-acquisition losses 购置前损失(478) pre-acquisition profits 购置前利润(479) preference shares 优先股(480) preference creditors 优先债权人(481) preferred creditors 优先债权人(482) prepayments 预付款项(483) present value 现值(484) prevention cost 预防成本(485) price ratio 市盈率(486) prime cost 主要成本(487) prime entry-books of 原始分录登记薄(488) principal budget factor 主要预算因素(489) prior charge capital 优先股(490) prior year adjustments 以前年度调整(491) priority base budgeting 优先顺序体制的预算(492) private company 私人公司(493) pro-forma invoice 预开发票(494) problem child 问号产品(495) process costing 分步成本计算(496) process time 加工时间(497) product cost 产品成本(498) 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 生产业务量比率(502) profit center 利润中心(503) profit per employee 每员工利润(504) profit retained for the year 年度利润留存(505) profit to turnover ratio 利润对营业额比率(506) profit-volume graph 利量图(507) profitability index 盈利指数(508) programming 规划(509) project evaluation and review technique 项目评审法(510) projection 预计(511) promissory note 本票(512) prospectus 募债说明书(513) provisions for liabilities and charges 偿债和费用准备(514) prudent concept 稳健性概念(515) public company 公开公司(516) purchase order 订购单(517) purchase requisition 请购单(518) purchase ledger 采购帐户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 原材料(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(531) relevancy concept 相关性概念(532) relevant costs 相关成本(533) relevant range 相关范围(534) reliability concept 可靠性概念(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 留存收益(541) residual income 剩余收益(542) responsibility center 责任中心(543) retention money 保留款额(544) return on capital employed 运用资本报酬率(545) returns 退回(546) revenue 收入(547) revenue center 收入中心(548) revenue expenditure 收益支出(549) revenue investment 收入性投资(550) right issue 认股权发行(551) rolling budget 滚动预算(552) rolling forecast 滚动预测S(553) sales ledger 销售分类帐(554) sales order 销售定单(555) sales per employee 每员工销售额(556) scrap 废料(557) scrip issue 红股发行(558) secured creditors 有担保的债权人(559) segmental reporting 分部报告(560) selling cost 销售成本(561) semi-fixed cost 半固定成本(562) semi-variable cost 半变动成本(563) sensitivity analysis 敏感性分析(564) service cost center 服务成本中心(565) service costing 服务成本计算(566) set-up time 安装时间(567) shadow prices 影子价格(568) share 股票(569) share capital 股份资本(570) share option scheme 购股权证方案(571) share premium 股票溢价(572) sight draft 即期汇票(573) single-entry book-keeping 单式薄记(574) sinking fund 偿债基金(575) slack time 松驰时间(576) social responsibility cost 社会责任成本(577) sole trader 独资经营者(578) source and application of funds statement 资金来源和运用表(579) special order costing 特殊定单成本计算(580) staff costs 职工成本(581) standard 标准(582) standard accounting practice 标准会计实务(583) standard cost 标准成本(584) standard costing 标准成本计算(585) standard direct labour cost 标准直接人工(586) standard hour 标准小时(587) standard minute 标准分钟(588) standard performace-labour 标准人工业绩(589) standard time 标准时间(590) standard order 经常性定单(591) statement of account 营业帐单(592) statement of affairs 财务状况表(593) statutory body 法定实体(594) stock 存货(595) stock control 存货控制(596) stock turnover 存货周转率(597) stocktaking 盘点存货(598) stores requisition 领料申请单(599) strategic business unit 战略性经营单位(600) strategic management accounting 战略管理会计(601) strategic planning 战略计划(602) strategy 战略(603) subjective classification 主体分类(604) subscribed share capital 已认购的股本(605) subsidiary undertaking 子公司(606) sunk cost 沉没成本(607) supply estimate 预算估计(608) supply expenditure 预算支出(609) suspense account 暂记帐户(610) SWOT analysis 长处和短处,机会和威胁分析(611) system 制度,体系T(612) tactical planning 策略计划(613) tactics 策略(614) take-over 接收(615) tangible asset 有形资产(616) tangible fixed asset statement 有形固定资产表(617) target cost 目标成本(618) terotechnology 设备综合工程学(619) throughput accounting 生产量会计(620) time 时间(621) time sheet 时间记录表(622) total assets 总资产(623) total quality management 全面质量管理(624) total stocks 存货总计(625) trade creditors 购货客户(应付帐款)(626) trade debtors 销货客户(应收帐款)(627) trading profit and loss account 营业损益表(628) transfer price 转让价格(629) transit time 中转时间(630) treasurership 财务长制度(631) trail balance 试算平衡表(632) turnover 营业额U(633) uncalled share capital 未催缴股本(634) under capitalization 不足资本化(635) under or over-absorbed overhead 少吸收或多吸收的制造费用(636) uniform accounting 统一会计(637) uniform costing 统一成本计算(638) unissued share capital 未发行股本V(639) value 价值(640) value added 增值(641) value analysis 价值分析(642) value for money audit 经济效益审计(643) variable cost 变动成本(644) variable cost of sales 销售的变动成本(645) variance 差异(646) variance accounting 差异会计(647) variance administrative cost 行政管理费用差异(648) variance analysis 差异分析(649) variance budget 预算差异(650) variance direct labour efficiency 直接人工效率差异(651) variance direct labour rate 直接人工费率差异(652) variance direct labour total 直接人工总差异(653) variance direct material mix 直接材料结构差异(654) variance direct materials price 直接材料价格差异(655) variance direct materials total 直接材料总差异(656) variance direct material usage 直接材料用量差异(657) variance direct material yield 直接材料产出率差异(658) variance fixed production overhead expenditure 固定生产性制造费用耗费差异(659) variance fixed production overhead total 固定生产性制造费用总差异(660) variance fixed production overhead volume固定生产性制造费用业务量差异(661) variance market share 市场份额差异(662) variance market size 市场规模差异(663) variance marketing cost 营销成本差异(664) variance operational 经营差异(665) variance operational price 经营价格差异(666) variance operation usage 经营用量差异(667) variance planning 计划差异(668) variance planning price 计划价格差异(669) variance quality cost 质量成本差异(670) variance revision 标准修订差异(674) variance sales mix contribution 销售贡献毛益差异(675) variance sales mix profit 销售结构利润差异(676) variance sales quantity contribution 销售数量贡献毛益差异(677) variance sales quanity profit 销售数量利润差异(678) variance sales turnover 销售收入差异(679) variance sales volume contribution 销售业务量贡献毛益差异(680) variance sales volume profit 销售业务量利润差异(681) variance selling price 销售价格差异(682) variance total profit 总利润差异(683) variance variable production overhead efficiency 变动生产性制造费用效率差异(684) variance variable production overhead expenditure 变动生产性制造费用耗费差异(685) variance variable production overhead total 变动生产性制造费用总差异(686) virement 预算流用(687) vote 表决(688) voucher 凭证W(689) waiting time 等候时间(690) waste 废品(料)(691) wasting asset 递耗资产(692) weighted average cost of capital 资本的加权平均成本(693) weighted average price 加权平均价格(694) with resource 有追索权(695) without recourse 无追索权(696) working capital 营运资本(697) write-down 减值Z(698) zero base budgeting 零基预算(699) zero coupon bond 无息债券(700) Z score 破产预测计分法。

ACCAF3中英文单词对照表第一早1 .资产asset2. 负债liability3. 所有者权益equity=capital=net asset4. 收入income=revenue=sales5. 费用expense6. 厂房plant7. 机器machine8. 无形资产intangible asset9 .非流动资产Non current asset （6 7 8 属于9）10 .库存现金petty cash11. 银行存款cash12. 应收账款trade receivable=A/R13. 存货inventory14. 流动资产current asset （10 11 12 13 属于14）15 .贷款loan16. 应付账款trade payables=A/P17. 预收账款advanee from customers18. 流动负债current liability （15 16 17属于18）19. 实收资本share capital20. 资本公积share premium21 .留存收益Retained earnings=R/ES22 . 资产负债表statement of financial position=SOFP23.所有者权益变动表statement of changes in equity=SOCIE24 .现金流量表statement of cash flow25 .禾U 润表statement of comprehensive in come=SOCI 第二早1 .复式记账double-entry bookkeeping2. 借Debit3. 贷Credit4. 预付账款prepayment5. 利润profit第四章1 .增值税value added tax=sales tax2. 进项税额in put tax3. 销项税额output tax4. 贸易折扣（商业折扣）trade discount5. 现金折扣cash discount6. 不含税exclusive7. 含税inclusive8. 交易事项Transaction9. 取走withdraw第五章1. 现金petty cash=cash on hand2. 支票cheque3. 自动转账standing order/direct debt4. 银行给你存款利息bank in terest on deposit5. 银行收取利息手续费bank charges6. 银行收取禾U息bank in terest on overdraft7.空头支票dish onored cheque8. 未结清的款项，别人给我的uncleared lodgeme nt9. 未承兑的汇票10. 别人给我支票11 .公司业务错误12. 银行业务错误13. 银行存款余额调节表ba nk reco nciliation14. 银行透支overdraft15. 银行对账单bank statement16. 现金账簿/银行存款日记账cash book17. 总账control accounts =general ledger18. 明纟田账in dividual ledger =pers onal ledger=subsidiary ledger=memo acco unt19. 应收账款总账receivable control account=receivable gen eral ledger20. 应收账款明细账receivable ledger=sales ledger21. 坏账bad debt=irrecoverable debt22. 毛利润gross profit23. —般性坏账准备gen eral allowa nee24. 特殊性坏账准备specific allowa nee25. 可疑的坏账doubtful debt25. 资产减值损失expense-bad debts written off26. 坏账准备allowanee for A/R第八早1 存货inventoryun prese ntcheque un draw ncheque bus in esserror bank error2 先进先出first in first out3 特殊计价法specific identification4 力卩权平均法period average=weighted average5 移动加权平均法continuous average=c on ti nu ous weighted average cost method=m oving weighted average method6 成本historical cost7 可变现净值n et realizable value8资产减值损失-计提的存货跌价准备expe nse-i nven tory writte n-dow n9 永续盘存希9 perpetual inventory system10 实地盘存制periodic inventory system11 购货purchase12 数量quantity13 单价unit cost14 毛禾U润率gross profit margin第七章1 买价original purchase price2 场地准备费cost of site preparati on3 运输费delivery and handling4 安装费installation5 员工培训费employee training6资本化后续支出capital expe nditure7费用化后续支出revenue expenditure8 直线法straight line method9 累计折旧accumulated depreciation10 原值original cost11 预计净残值estimated residual value12预计使用寿命useful life13 余额递减法reducing balanee method14 账面价值net book value=carrying value15 固定资产处置disposal of fixed asset16固定资产清理disposal account17研究性支出research cost18 开发性支出developme nt cost19 不确定使用寿命in defi nite useful life20确定使用寿命finite useful life21 累计摊销accumulated amortization22 每年的折旧depreciati on for each year第八章1 或有事项con ti ngen cies 2. 或有负债contingent liabilities3. 现时义务prese nt obligati on4. 或有资产contingent assets5. 肯定的certai n6. 可能的probable7. 或许的possible8. 遥远的，渺茫的Remote9. 预计负债provisi on第九章1.试算平衡trial Bala nee2.交易发生tran sact ion occur3.复式记账Double entry4.结账Bala nee off5.期末调整Year End Adjustme nt6.错误Errors7.遗漏omissi on8.任命错误commissi on errors9.原则性错误errors of prin ciple10.加总错误casti ng errors11 .暂记账户suspe nse acco unt第十章1.预付账款prepayme nt2.预提费用accruals3.其他应收款other receivable4.递延收入Deferred in come5.到期expire6.欠款arrear7.租客Tenant8.财务报表finan cial stateme nts9.资产负债表The Stateme nt of Finan cial Positi on10.利润表The stateme nt of comprehensivein come11所有者权益变动表The statement of change in equity 第早1.现金流量表The stateme nt of cash flow2.经营活动operat ing activities3.投资活动inv esti ng activities4.筹资活动financing activities5.直接法The direct method6.间接法in direct method7.付出利息In terest paid8.付出所得税In come tax paid9.付出红利Divide nds paid第十二章1.资产负债表日后事项Eve nts after the report ing period2.调整事项adjusti ng eve nt3.非调整事项Non-adjust ing eve nt第十三章1.会计政策Acco un ti ng policy2.会计估计Acco untingEstimate。

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2017 年ACCA 考试常见词汇中英对照表及释义ACCA 考试常见词汇有哪些你知道吗?你对ACCA 考试常见词汇了
解吗?下面是yjbys 小编为大家带来的ACCA 考试常见词汇的知识，欢
迎阅读。

ACCA 考试常见词汇中英对照表及释义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GS 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GS 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GS 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GS 发行的债券，旨在将债券的本金及利息与天然灾害造成的GS 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。

acca中英文对照表ACCA（Association of Chartered Certified Accountants，特许公认会计师公会）是国际上具有影响力的财会职业会员组织。

以下是ACCA中英文对照表：1. 铂金级（Platinum Level）2. 金牌级（Gold Level）3. 银牌级（Silver Level）4. 考试（Exam）5. 论文（Paper）6. 知识模块（Knowledge Module）7. 技能模块（Skills Module）8. 战略商业领导力模块（Strategic Business Leadership Module）9. 应用知识（Applied Knowledge）10. 应用技能（Applied Skills）11. 核心领域（Core Area）12. 选修领域（Elective Area）13. 战略财务管理（Strategic Financial Management）14. 业绩管理（Performance Management）15. 财务报告（Financial Reporting）16. 企业与法律环境（Business and the Legal Environment）17. 审计与鉴证业务（Audit and Assurance）18. 税收管理（Taxation）19. 企业社会责任（Corporate Social Responsibility）20. 财务策划与咨询（Financial Planning and Consultancy）21. 企业金融（Corporate Finance）22. 风险管理与内部控制（Risk Management and Internal Control）23. 营销与沟通（Marketing and Communication）24. 人力资源管理（Human Resource Management）25. 业务分析与决策（Business Analysis and Decision Making）。

⏹⏹ACCA--财务管理英语唯一独裁独资合伙企业合伙企业金融企业财务公司公司紧密地保持私人公司公司上市公司高盛萨克斯高盛银行退休金基金养老基金保险公司保险公司的导向器董事会分离的所有权和管理所有权和管理权分离责任有限责任条款的成立公司政策资产有形资产金融资产货币资产安全证券金融市场金融市场资本市场资本市场货币市场货币市场投资决定投资决策资本预算编制决定资本预算决策融资决定财务决策财务经理财务经理司库财务主管首席会计师首席财务官问题委托代理问题委托代理代理商成本代理商费用信息不对称信息不对称信号信号效率市场假设有效的市场假设值现值折扣因子贴现率的返回收益率折现率率折扣率障碍率门槛比率机会成本的首都资本网的机会成本当下值净现值现金外流现金支出净额当下值规则净现值收益率定律规则收益法则最大化利润最大化好经营盈利好商业利益抵押品抵押担保可转换认股权证键可转换债券问题主要问题市场一级市场中学交响二次交易市场二级市场场外交易（场外交易）场外金融中介金融中介零阶段创业阶段计划商业计划第一阶段筹资货币后的第一阶段融资估价注资后的价值获得预定利润夹层筹资引渡融资天使投资者天使投资人首都基金风险投资基金有限公司私人的合伙有限合伙制伙伴普通合伙人有限公司伙伴有限合伙人小型企业投资公司（SBIC）小型企业投资公司上市提供（IPO）首次公开发行股票提供第一期提供二级发行承销商承销团的承销商承销团注册声明注册说明说明书招股说明书路节目路演绿鞋选项绿鞋选择传播分散报价价钱报价低估定价不足赢家’s 诅咒优胜者灾难簿制作投标注册固定价钱提供拍卖价格拍卖歧视拍卖差异拍卖统一价格拍卖一价拍卖现金提供一般现金发行权问题附件发行架注册在架子上注册事前认可事先购买许可成交买家交易成功问题新版本知识逆变器成熟的投资者资格制度的买方合格的机构买家记录日期注册日期股利有奖金股利 Couponex 股利除息法律首都法定资本现金股利正常现金红利额外特别股利特别红利股股利股票股息自动股利再投资计划（滴）奖金自动再投资计划转移的值价值转移资本结构体资本结构MM’s 主张 MM定理加权平均成本的首都（W ACC）加权平均保证金成本债务保证金贷款浮动利率注意浮动利率票据货币市场基金货币市场基金利率天花板利率上限权衡理论权衡理论权至默认违约金买断（杠杆收购） LBO不对称信息信息不对称金融松弛零花钱的债务债务成本的公平权益终端成本值清算价值现金流至公平股权现金流量再平衡重组项目筹资项目融资调整成本的首都调整后的资本当量成本贷款等值贷款抵销交易反向交易折旧基础折旧基础调整当下值（APV）调整后的现值通话选项认购期权价钱行使价价钱完成价格练习日期到期日欧洲呼叫欧洲看涨期权呼叫美国看涨期权位置图头寸图表选项看跌期权所罗门兄弟所罗门兄弟会结构的利益率利率期限结构年金年金永久性永久年金因子年金年金到期立即年金期货值终值争议利益复利简单利益单利连续复利的率连续复合利率消费者价钱指数（CPI）居民消费价格指数美元当前货币名义美元名义货币不变美元恒定货币美元真实货币率的返回实际回报率率通胀率本金通货紧缩滞胀率至到期到期市场收益率大写率市值额定值让股利收益率的公平首都股本支付成本比股息支付率每分享（每股收益）每股收益回报上公平（鱼子）股本回报率现金流贴现现金流量增长股票成长股票收入股票蓝筹股值的成长机会（PVGO）增长机会的现值价格收益比（市盈率）市盈率免费现金流（FCF）免费现金流量表率的返回账面回报率投资资本投资运营费用业务费用回报期投资回收期折现规则折扣回收期规则折现现金流量率的返回内部折现现金流量收益率的返回（IRR）内部再贷款利率贷款借出借款获利能力测量利润指标标准的适应性利润标准已修改内部率的返回相互修订内部收益率独家专案互斥项目资本配给资本约束指数利润指数软件配给软约束硬配给硬约束递增付清增量收入网加工首都净营运资金沉没成本沉没成本谬论沉没成本悖论成本间接收费值残值直线折旧直线折旧内部收入服务国内税收服务税屏蔽加快税收屏蔽成本复苏系统加速成本回收折旧方法最低税替代最低税偏爱税收优惠政策加速折旧加速折旧项目分析等效项目分析年度现金流等效年现金流量边际投资边际投资违约风险违约风险保费风险溢价标准错误标准误差偏差标准差市场作品集市场组合市场狂欢（R M）市场收益率变化率方差失利的一种同意的自由自由的丧失特尔菲尼克风险非系统性的独特风险风险非系统风险残留风险残留风险特定风险具体风险可分散风险多元化风险市场风险市场风险系统风险系统风险不可分散风险非分散风险协方差协方差很好有效分散值可加性价值加和效率作品集有效投资组合程式设计二级计划最佳有效率的作品集最佳有效投资组合资产价钱模型（CAPM）资本资产定价模型分离定理分离定理安全市场线证券市场线市场大写市值小盘股票小型股按市值计价配给市帐率数据矿业数据挖掘窥探数据侦查消耗贝塔消费Beta消费 CAPM 消费资本资产定价模型风险厌恶风险规避套利价钱理论套利定价理论的每股票至这些因素每只股票对这些因素的敏感性三因素模型三因素模型公司成本的首都公司资本业成本贝塔行业Betafirm 值公司价值债务值债务价值资产值资产价值蓝筹公司蓝筹金融杠杆作用财务杠杆债务管理金融风险金融风险杠杆消除杠杆相关市场价值观的债务（E / V）应纳税负债的相对市场价值收入应税税后利润成本边际成本企业的税率税后边际企业税率加权平均成本的首都税收周期后的加权平均资本成本周期性的商行周期性公司经营杠杆作用经营杠杆收入固定收入费用固定成本可变费用可变成本率的输出合格率当量确定性等效确定性等效现金流确定性等值现金流量风险调整后折扣率潜在的对应风险贴现率变数基本变量样本真实抽样选项实物期权决策树决策树化 p 安排期权生产选项生产选择权至保释出清算期权经济出租经济租金市场期货市值预算资本预算战略规划战略规划拨款请求拨款申请审核后审核后库存选项私人股票期权效益私人利益特权特权投资通常过度投资公认会计原理（GAAP）公认的公认会计原则 doption 预订已授权经济委员会值添加（EV A）经济增加值贸易装货贸易超负荷经济折旧国民经济贬值收入和产品帐目国民收入和产出账户上限上限合约剥离的bondwap 交易所账簿管理人共享注册效率首都市场高效的资本市场随机性步行随机步行阳性漂移正漂移自动系数自相关系数弱形成的效率弱效半强形成的效率半强有效性强形成的效率强大的有效性市场模型市场模型获取公司并购公司公司合并公司优越利润超额利润过度反应反应不足反应不足指数套利者指数套利组合保险方案证券投资保险策略费率的返回回报率异常政策汇率政策申请日期长期购买资产长期资产保留收益保留收益财务赤字内部资金缺口基金内部资金债务政策债务政策股息政策长期奖金政策筹资长期融资总额大写总资本储备预留发行和超越已发行的流通股但不超越授权流通股分享首都法定股本总额（财务）机构金融机构现金流量对现金流量索赔控制对控制主导股东控股股东多数表决系统多数投票累积表决累积投票制绝对多数代理比赛投票代理竞争少数股东少数股东反转股票分裂反向股票拆分大师有限合伙业主有限责任合伙公司房地产投资相信（REIT）首选房地产投资信托股票优先累积股票首选股票股利积累优先股的信用固定利率额度固定利率浮动利率浮动利率息票优惠券伦敦银行同业提供了率（伦敦银行同业拆借利率）伦敦银行同业拆借利率欧洲债券货币欧洲货币欧元欧元高级资优班次要次级次级抵押担保的抵押品抵押担保可转换认股权证键可转换债券问题主要问题市场一级市场中学交响二次交易市场二级市场场外交易（场外交易）场外金融中介金融中介零阶段创业阶段计划商业计划第一阶段筹资货币后的第一阶段融资估价注资后的价值获得预定利润夹层筹资引渡融资天使投资者天使投资人首都基金风险投资基金有限公司私人的合伙有限合伙制伙伴普通合伙人有限公司伙伴有限合伙人小型企业投资公司（SBIC）小型企业投资公司上市提供（IPO）首次公开发行股票提供第一期提供二级发行承销商承销团的承销商承销团注册声明注册说明说明书招股说明书路节目路演绿鞋选项绿鞋选择传播分散报价价钱报价低估定价不足赢家’s 诅咒优胜者灾难簿制作投标注册固定价钱提供拍卖价格拍卖歧视拍卖差异拍卖统一价格拍卖一价拍卖现金提供一般现金发行权问题附件发行架注册在架子上注册事前认可事先购买许可成交买家交易成功问题新版本知识逆变器成熟的投资者资格制度的买方合格的机构买家记录日期注册日期股利有奖金股利 Couponex 股利除息法律首都法定资本现金股利正常现金红利额外特别股利特别红利股股利股票股息自动股利再投资计划（滴）奖金自动再投资计划转移的值价值转移资本结构体资本结构MM’s 主张 MM定理加权平均成本的首都（W ACC）加权平均保证金成本债务保证金贷款浮动利率注意浮动利率票据货币市场基金货币市场基金利率天花板利率上限权衡理论权衡理论权至默认违约金买断（杠杆收购） LBO不对称信息信息不对称金融松弛零花钱的债务债务成本的公平权益终端成本值清算价值现金流至公平股权现金流量再平衡重组项目筹资项目融资调整成本的首都调整后的资本当量成本贷款等值贷款抵销交易反向交易折旧基础折旧基础调整当下值（APV）调整后的现值通话选项认购期权价钱行使价价钱完成价格练习日期到期日欧洲呼叫欧洲看涨期权呼叫美国看涨期权位置图头寸图表选项看跌期权。