2013年ACCA教材词汇表

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.。

第一章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advance 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．利润表statement of comprehensive income=SOCI第二章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input 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inclusive 8. 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 interest on deposit5.银行收取利息手续费bank charges6.银行收取利息bank interest on overdraft7.空头支票dishonored cheque8.未结清的款项，别人给我的uncleared lodgement9.未承兑的汇票unpresent cheque10.别人给我支票undrawn cheque11.公司业务错误business error12.银行业务错误bank error13.银行存款余额调节表bank reconciliation14.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.明细账individual ledger =personal ledger=subsidiary ledger=memo account19.应收账款总账receivable control account =receivable general ledger20.应收账款明细账receivable ledger=sales ledger21.坏账bad debt=irrecoverable debt22.毛利润gross profit23.一般性坏账准备general allowance24.特殊性坏账准备specific allowance25.可疑的坏账doubtful debt25.资产减值损失expense-bad debts written off26.坏账准备allowance for A/R第六章1 存货inventory2 先进先出first in first out3 特殊计价法specific identification4 加权平均法period average=weighted average5 移动加权平均法continuous average=continuous weighted average cost method=moving weighted average method6 成本historical cost7 可变现净值net realizable value8 资产减值损失-计提的存货跌价准备expense-inventory written-down9 永续盘存制perpetual inventory system10 实地盘存制periodic inventory system11 购货purchase12 数量quantity13 单价unit cost14 毛利润率gross profit margin第七章1 买价original purchase price2 场地准备费cost of site preparation3 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 expenditure7 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 balance 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development cost19 不确定使用寿命indefinite useful life20 确定使用寿命finite useful life21累计摊销accumulated amortization22 每年的折旧depreciation for each year第八章1或有事项contingencies2.或有负债contingent liabilities3.现时义务present obligation4.或有资产contingent assets5.肯定的certain6.可能的probable7.或许的possible8.遥远的，渺茫的Remote9.预计负债provision第九章1.试算平衡trial Balance2.交易发生transaction occur3.复式记账Double entry4.结账Balance off5.期末调整Year End Adjustment6.错误Errors7.遗漏omission8.任命错误commission errors9.原则性错误errors of principle10.加总错误casting errors11.暂记账户suspense account第十章1.预付账款prepayment2.预提费用accruals3.其他应收款other receivable4.递延收入Deferred income5.到期expire6.欠款arrear7.租客Tenant8.财务报表financial statements9.资产负债表The Statement of Financial Position10.利润表The statement of comprehensive income11.所有者权益变动表The statement of change in equity第十一章1.现金流量表The statement of cash flow2.经营活动operating activities3.投资活动investing activities4.筹资活动financing activities5.直接法The direct method6.间接法indirect method7.付出利息Interest paid8.付出所得税Income tax paid9.付出红利Dividends paid第十二章1.资产负债表日后事项Events after the reporting period2.调整事项adjusting event3.非调整事项Non-adjusting event第十三章1.会计政策Accounting policy2.会计估计Accounting Estimate。

ACCA考试常见词汇中英对照表及释义(1)本文由高顿ACCA整理发布，转载请注明出处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更多ACCA资讯请关注高顿ACCA官网：。

ACCA资产类中英文词汇表流动资产Current assets货币资金Cash and cash equivalents库存现金Cash on hand银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits交易性金融资产Financial assets held for trading短期投资Short-term investments股票Short-term investments-stock债券Short-term investments-corporate bonds基金Short-term investments-corporate funds其他Short-term investments-other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance、应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves资产减值损失Asset impairment loss预付账款Advance payment应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods在途物资Materials in transport库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process-outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks,Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income。

ACCA700词汇(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(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(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)costaccounting 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(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) debtordays 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) divertedhours 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(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(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G (310)gearing 举债经营比率(杠杆) G (311)goal congruence 目标一致性G (312)going concern concept 持续经营概念G (313)goods received note 商品收讫单G (314)goodwill 商誉G (315)gross dividend yield 总股息产出率G (316)gross margin 总边际G (317)gross profit 毛利润G (318)gross profit percentage 毛利润百分比G (319)group 企业集团G (320)group accounts 集团报表H (312)high-geared 高结合杠杆(比例) H (313)hire purchase 租购H (314)historical cost 历史成本H (315)historical cost accounting 历史成本会计H (316)hours 小时H (317)hurdle rate 最低可接受的报酬率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 收益和支出报表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 无形资产I (331)integrated accounts 综合报表I (332)interdependency concept 关联性概念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 内部牵制I (337)internal control system 内部控制体系I (338)internal failure cost 内部损失成本I (339)internal rate of return(IRR) 内含报酬率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 已发行股本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 日记帐J (354)just-in-time(JIT) 适时制度J (355)jusy-in-time production 适时生产J (356)just-in-time purchasing 适时购买K (357)key factor 关键因素L (358)labour 人工L (359)labour transfer note 人工转移单L (360)leaningcurve 学习曲线L (361)ledger 分类帐户L (362)length of order book 定单平均周期L (363)letter of credit 信用证L (364)leverage 举债经营比率L (365)liabilities 负债L (366)life cycle costing 寿命周期成本计算L (367)LIFO 后近先出法L (368)limited liability company 有限责任公司L (369)limiting factor 限制因素L (370)line-item budget 明细支出预算L (371)liner programming 线性规划L (372)liquid assets 变现资产L (373)liquidation 清算L (374)liquidity ratios 易变现比率L (375)loan 贷款L (376)loan capital 借入资本L (377)long range palnning 长期计划L (378)lost time record 虚耗时间记录L (379)low geared 低结合杠杆(比例) L (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M (382)machine time record 机器时间记录M (383)managed cost 管理成本M (384)management accounting 管理会计M (385)management accounting concept 管理会计概念M (386)management accounting guides 管理会计指导方针M (387)management audit 管理审计M (388)management buy-out 管理性购买产权M (389)management by exception 例外管理原则M (390)margin 边际M (391)margin of safety ration 安全边际比率M (392)margin cost 边际成本M (393)margin costing 边际成本计算M (394)mark-down 降低标价M (395)mark-up 提高标价M(396)market risk premium 市场分险补偿M (397)market share 市场份额M (398)marketing cost 营销成本M (399)matching concept 配比概念M (400)materiality concept 重要性概念M (401)materials requisition 领料单M (402)materials returned note 退料单M (403)materials transfer note 材料转移单M (404)memorandum of association 公司设立细则M (405)merger 兼并M (406)merger accounting 兼并会计M (407)minority interest 少数股权M (408)mixed cost 混合成本N (409)net assets 净资产N (410)net book value 净帐面价值N (411)net liquid funds 净可变现资金N (412)net margin 净边际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 资产净值N (417)network analysis 网络分析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 代理持有股份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 陈旧O (432)off balance sheet finance 资产负债表外筹资O (433)offer for sale 标价出售O (434)operating budget 经营预算O (435)operating lease 经营租赁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 机会成本O (442)order 定单O (443)ordinary shares 普通股O (444)out-of-date cheque 过期支票O (445)over capitalization 过分资本化O (446)overhead 制造费用O (447)overhead absorption rate 制造费用分配率O (448)overhead cost 制造费用O (449)overtrading 超过营业资金的经营P (450)paid cheque 已付支票P (451)paid-up share capital 认定股本P (452)parent company 母公司P (453)pareto distribution 帕累托分布P (454)participating preference shares 参与优先股P (455)partnership 合伙P (456)payable ledger 应付款项帐户P (457)payback 回收期P (458)payments and receipts account 收入和支出报表P (459)payments withheld 保留款额P (460)payroll 工资单P (461)payroll analysis 工资分析P (462)percentage profit on turnover 利润对营业额比率P (463)period cost 期间成本P (464)perpetual inventory 永续盘存P (465)personal account 记名帐户P (466)PEPT 项目评审法P (467)petty cash account 备用金帐户P (468)petty cash voucher 备用金凭证P (469)physical inventory 实地盘存P (470)planning 计划P (471)planning horizon 计划时限P (472)planning period 计划期间P (473)policy cost 政策成本P (474)position audit 状况审计P (475)post balance sheet events 资产负债表编后事项P (476)practical capacity 实际生产能力P (477)pre-acquisition losses 购置前损失P (478)pre-acquisition profits 购置前利润P (479)preference shares 优先股P (480)preference creditors 优先债权人P (481)preferred creditors 优先债权人P (482)prepayments 预付款项P (483)present value 现值P (484)prevention cost 预防成本P (485)price ratio 市盈率P (486)prime cost 主要成本P (487)prime entry-books of 原始分录登记薄P (488)principal budget factor 主要预算因素P (489)prior charge capital 优先股P (490)prior year adjustments 以前年度调整P (491)priority base budgeting 优先顺序体制的预算P (492)private company 私人公司P (493)pro-forma invoice 预开发票P (494)problem child 问号产品P (495)process costing 分步成本计算P (496)process time 加工时间P (497)product cost 产品成本P (498)Product life cycle 产品寿命周期P (499)production cost 生产成本P (500)production cost of sales 售货成本P (501)production volume ratio 生产业务量比率P (502)profit center 利润中心P (503)profit per employee 每员工利润P (504)profit retained for the year 年度利润留存P(505)profit to turnover ratio 利润对营业额比率P (506)profit-volume graph 利量图P (507)profitability index 盈利指数P (508)programming 规划P (509)project evaluation and review technique 项目评审法P (510)projection 预计P (511)promissory note 本票P (512)prospectus 募债说明书P (513)provisions for liabilities and charges 偿债和费用准备P (514)prudent concept 稳健性概念P (515)public company 公开公司P (516)purchase order 订购单P (517)purchase requisition 请购单P (518)purchase ledger 采购帐户Q (519)quality related costs 质量有关成本Q (520)queuing time 排队时间R (521)rate 率R (522)ratio 比率R (523)ration pyramid 比率金字塔R (524)raw material 原材料R (525)receipts and payments account 收入和支付报表R (526)receivable ledger 应收款项帐户R (527)redeemable shares 可赎回股份R (528)redemption 赎回R (529)registered share capital 注册资本R (530)rejects 废品R (531)relevancy concept 相关性概念R (532)relevant costs 相关成本R (533)relevant range 相关范围R (534)reliability concept 可靠性概念R (535)replacement price 重置价格R (536)report 报表R (537)reporting 报告R (538)research cost, applied 应用性研究成本R (539)research cost, pure or basic 理论或基础研究成本R (540)reserves 留存收益R (541)residual income 剩余收益R (542)responsibility center 责任中心R (543)retention money 保留款额R (544)return on capital employed运用资本报酬率R (545)returns 退回R (546)revenue 收入R (547)revenue center 收入中心R (548)revenue expenditure 收益支出R (549)revenue investment 收入性投资R (550)right issue 认股权发行R (551)rolling budget 滚动预算R (552)rolling forecast 滚动预测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 红股发行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 半变动成本S (563)sensitivity analysis 敏感性分析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S (567)shadow prices 影子价格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 资金来源和运用表S (579)special order costing 特殊定单成本计算S (580)staff costs 职工成本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 labour cost 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 经常性定单S (591)statement of account 营业帐单S (592)statement of affairs 财务状况表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 盘点存货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 战略管理会计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 沉没成本S (607)supply estimate 预算估计S (608)supply expenditure 预算支出S (609)suspense account 暂记帐户S (610)SWOT analysis 长处和短处,机会和威胁分析S (611)system 制度,体系T (612)tactical planning 策略计划T (613)tactics 策略T (614)take-over 接收T (615)tangible asset 有形资产T (616)tangible fixed asset statement 有形固定资产表T (617)target cost 目标成本T (618)terotechnology 设备综合工程学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 总资产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(应付帐款) 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 试算平衡表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 少吸收或多吸收的制造费用U (636)uniform accounting 统一会计U (637)uniform costing 统一成本计算U (638)unissued share capital 未发行股本V (639)value 价值V (640)value added 增值V (641)value analysis 价值分析V (642)value for money audit 经济效益审计V (643)variable cost 变动成本V (644)variable cost of sales 销售的变动成本V (645)variance 差异V (646)variance accounting 差异会计V (647)variance administrative cost 行政管理费用差异V (648)variance analysis 差异分析V (649)variance budget 预算差异V (650)variance direct 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 直接材料结构差异V (654)variance direct materials price 直接材料价格差异V (655)variance direct materials total 直接材料总差异V (656)variance direct material usage 直接材料用量差异V (657)variance direct material yield 直接材料产出率差异V (658)variance fixed production overhead expenditure 固定生产性制造费用耗费差异V (659)variance fixed production overhead total 固定生产性制造费用总差异V (660)variance fixed production overhead volume 固定生产性制造费用业务量差异V (661)variance market share 市场份额差异V (662)variance market size 市场规模差异V (663)variance marketing cost 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 计划价格差异V (669)variance quality cost 质量成本差异V (670)variance revision 标准修订差异V (674)variance sales mix contribution 销售贡献毛益差异V (675)variance sales mix profit 销售结构利润差异V (676)variance sales quantity contribution 销售数量贡献毛益差异V (677)variance sales quanity profit 销售数量利润差异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 销售价格差异V (682)variance total profit 总利润差异V (683)variance variable production overhead efficiency 变动生产性制造费用效率差异V (684)variance variable production overhead expenditure 变动生产性制造费用耗费差异V (685)variance variable production overhead total 变动生产性制造费用总差异V (686)virement 预算流用V (687)vote 表决V (688)voucher 凭证W (689)waiting time 等候时间W (690)waste 废品(料) W (691)wasting asset 递耗资产W (692)weighted average cost of capital 资本的加权平均成本W (693)weighted average price 加权平均价格W (694)withresource 有追索权W (695)without recourse 无追索权W (696)working capital 营运资本W (697)write-down 减值Z (698)zero base budgeting 零基预算Z (699)zero coupon bond 无息债券Z (700)Z score 破产预测计分法。

刚入门必须学会的700个ACCA英语单词（1）Assets cover资产保障（2）Asset value per share每股资产价值（3）Associated company联营公司（4）Attainable standard可达标准（5）Attributable profit可归属利润（6）Audit审计（7）Audit report审计报告（8）Auditing standards审计准则（9）Authorized share capital额定股本（10）Available hours可用小时（11）Avoidable costs可避免成本（12）Back-to-back loan易币贷款（13）Back flush accounting倒退成本计算（14）Bad debts坏帐（15）Bad debts ratio坏帐比率（16）bank charges银行手续费（17）Bank overdraft银行透支（18）Bank reconciliation银行存款调节表（19）Bank statement银行对帐单（20）Bankruptcy破产（21）Basis of apportionment分摊基础（22）accounting reference period会计参照期间（23）Accrual concept应计概念（24）Accrual expenses应计费用（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）Acid test ration速动比率（酸性测试比率）（31）Acquisition购置（32）ABC作业基础成本计算（33）absorbed overhead已吸收制造费用（34）absorption costing吸收成本计算（35）account帐户，报表（36）accounting postulate会计假设（27）accounting series release会计公告文件（38）accounting valuation会计计价（39）account sale承销清单（40）accountability concept经营责任概念（41）accountancy会计职业（42）accountant会计师（43）accounting会计（44）agency cost代理成本（45）accounting bases会计基础（46）accounting manual会计手册（47）Accounting period会计期间（48）Accounting policies会计方针（49）Accounting rate of return会计报酬率（50）Accounting reference date会计参照日（51）Amortization摊销（52）Analytical review分析性检查（53）Annual equivalent cost年度等量成本法（54）Annual report and accounts年度报告和报表（55）Appraisal cost检验成本（56）Appropriation account盈余分配帐户（57）Articles of association公司章程细则（58）Assets资产（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（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（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（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（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（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（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）environmental audit环境审计（263）environmental impact assessment环境影响评价（264）EOQ经济订购批量（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（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G（310）gearing举债经营比率（杠杆）G（311）goal congruence目标一致性G（312）going concern concept持续经营概念G（313）goods received note商品收讫单G（314）goodwill商誉G（315）gross dividend yield总股息产出率G（316）gross margin总边际G（317）gross profit毛利润G（318）gross profit percentage毛利润百分比G（319）group企业集团G（320）group accounts集团报表H（312）high-geared高结合杠杆（比例）H（313）hire purchase租购H（314）historical cost历史成本H（315）historical cost accounting历史成本会计H（316）hours小时（317）hurdle rate最低可接受的报酬率（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I（344）issued share capital已发行股本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（353）journal日记帐J（354）just-in-time（JIT）适时制度J（355）jusy-in-time production适时生产J（356）just-in-time purchasing适时购买K（357）key factor关键因素L（358）labour人工L（359）labour transfer note人工转移单L（360）leaning curve学习曲线L（361）ledger分类帐户L（362）length of order book定单平均周期L（363）letter of credit信用证L（364）leverage举债经营比率L（365）liabilities负债L（366）life cycle costing寿命周期成本计算L（367）LIFO后近先出法L（368）limited liability company有限责任公司L（369）limiting factor限制因素L（370）line-item budget明细支出预算L（371）liner programming线性规划L（372）liquid assets变现资产L（373）liquidation清算L（374）liquidity ratios易变现比率L（375）loan贷款L（376）loan capital借入资本L（377）long range palnning长期计划L（378）lost time record虚耗时间记录L（379）low geared低结合杠杆（比例）L（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M（382）machine time record机器时间记录M（383）managed cost管理成本M（384）management accounting管理会计M（385）management accounting concept管理会计概念M（386）management accounting guides管理会计指导方针M（387）management audit管理审计M（388）management buy-out管理性购买产权M（389）management by exception例外管理原则M（390）margin边际M（391）margin of safety ration安全边际比率M（392）margin cost边际成本M（393）margin costing边际成本计算M（394）mark-down降低标价M（395）mark-up提高标价M（396）market risk premium市场分险补偿M（397）market share市场份额M（398）marketing cost营销成本M（399）matching concept配比概念M（400）materiality concept重要性概念M（401）materials requisition领料单M（402）materials returned note退料单M（403）materials transfer note材料转移单M（404）memorandum of association公司设立细则M（405）merger兼并M（406）merger accounting兼并会计M（407）minority interest少数股权M（408）mixed cost混合成本N（409）net assets净资产N（410）net book value净帐面价值N（411）net liquid funds净可变现资金N（412）net margin净边际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资产净值N（419）nominal account名义帐户N（420）nominal share capital名义股本N（421）nominal holding代理持有股份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陈旧O（432）off balance sheet finance资产负债表外筹资O（433）offer for sale标价出售O（434）operating budget经营预算O（435）operating lease经营租赁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机会成本O（442）order定单O（443）ordinary shares普通股O（444）out-of-date cheque过期支票O（445）over capitalization过分资本化O（446）overhead制造费用O（447）overhead absorption rate制造费用分配率O（448）overhead cost制造费用O（449）overtrading超过营业资金的经营P（450）paid cheque已付支票P（451）paid-up share capital认定股本P（452）parent company母公司P（453）pareto distribution帕累托分布P（454）participating preference shares参与优先股P（455）partnership合伙P（456）payable ledger应付款项帐户P（457）payback回收期P（458）payments and receipts account收入和支出报表P（459）payments withheld保留款额P（460）payroll工资单P（461）payroll analysis工资分析P（462）percentage profit on turnover利润对营业额比率P（463）period cost期间成本P（464）perpetual inventory永续盘存P（465）personal account记名帐户P（466）PEPT项目评审法P（467）petty cash account备用金帐户P（468）petty cash voucher备用金凭证P（469）physical inventory实地盘存P（470）planning计划P（471）planning horizon计划时限P（472）planning period计划期间P（473）policy cost政策成本P（474）position audit状况审计P（475）post balance sheet events资产负债表编后事项P（476）practical capacity实际生产能力P（477）pre-acquisition losses购置前损失P（478）pre-acquisition profits购置前利润P（479）preference shares优先股P（480）preference creditors优先债权人P（481）preferred creditors优先债权人P（482）prepayments预付款项P（483）present value现值P（484）prevention cost预防成本P（485）price ratio市盈率P（486）prime cost主要成本P（489）prior charge capital优先股P（490）prior year adjustments以前年度调整P（491）priority base budgeting优先顺序体制的预算P（492）private company私人公司P（493）pro-forma invoice预开发票P（494）problem child问号产品P（495）process costing分步成本计算P（496）process time加工时间P（497）product cost产品成本P（498）Product life cycle产品寿命周期P（499）production cost生产成本P（500）production cost of sales售货成本P（501）production volume ratio生产业务量比率P（502）profit center利润中心P（503）profit per employee每员工利润P（504）profit retained for the year年度利润留存P（505）profit to turnover ratio利润对营业额比率P（506）profit-volume graph利量图P（507）profitability index盈利指数P（508）programming规划P（509）project evaluation and review technique项目评审法P（510）projection预计P（511）promissory note本票P（512）prospectus募债说明书P（513）provisions for liabilities and charges偿债和费用准备P（514）prudent concept稳健性概念P（515）public company公开公司P（516）purchase order订购单P（517）purchase requisition请购单P（518）purchase ledger采购帐户Q（519）quality related costs质量有关成本Q（520）queuing time排队时间R（521）rate率R（522）ratio比率R（523）ration pyramid比率金字塔R（524）raw material原材料R（525）receipts and payments account收入和支付报表R（526）receivable ledger应收款项帐户R（527）redeemable shares可赎回股份R（528）redemption赎回R（529）registered share capital注册资本R（530）rejects废品R（531）relevancy concept相关性概念R（532）relevant costs相关成本R（533）relevant range相关范围R（534）reliability concept可靠性概念R（535）replacement price重置价格R（536）report报表R（537）reporting报告R（538）research cost,applied应用性研究成本R（539）research cost,pure or basic理论或基础研究成本R（540）reserves留存收益R（541）residual income剩余收益R（542）responsibility center责任中心R（543）retention money保留款额R（544）return on capital employed运用资本报酬率R（545）returns退回R（546）revenue收入R（547）revenue center收入中心R（548）revenue expenditure收益支出R（549）revenue investment收入性投资R（550）right issue认股权发行R（551）rolling budget滚动预算R（552）rolling forecast滚动预测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红股发行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半变动成本S（563）sensitivity analysis敏感性分析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S（567）shadow prices影子价格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资金来源和运用表S（579）special order costing特殊定单成本计算S（580）staff costs职工成本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（588）standard performace-labour标准人工业绩S（589）standard time标准时间S（590）standard order经常性定单S（591）statement of account营业帐单S（592）statement of affairs财务状况表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盘点存货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战略管理会计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沉没成本S（607）supply estimate预算估计S（608）supply expenditure预算支出S（609）suspense account暂记帐户S（610）SWOT analysis长处和短处，机会和威胁分析T（614）take-over接收T（615）tangible asset有形资产T（616）tangible fixed asset statement有形固定资产表T（617）target cost目标成本T（618）terotechnology设备综合工程学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总资产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（应付帐款）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试算平衡表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少吸收或多吸收的制造费用U（636）uniform accounting统一会计U（637）uniform costing统一成本计算U（638）unissued share capital未发行股本V（639）value价值V（640）value added增值V（641）value analysis价值分析V（642）value for money audit经济效益审计V（643）variable cost变动成本V（644）variable cost of sales销售的变动成本V（645）variance差异V（646）variance accounting差异会计V（647）variance administrative cost行政管理费用差异V（648）variance analysis差异分析V（649）variance budget预算差异V（650）variance direct 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直接材料结构差异V（654）variance direct materials price直接材料价格差异V（655）variance direct materials total直接材料总差异V（656）variance direct material usage直接材料用量差异V（657）variance direct material yield直接材料产出率差异V（658）variance fixed production overhead expenditure固定生产性制造费用耗费差异V（659）variance fixed production overhead total固定生产性制造费用总差异V（660）variance fixed production overhead volume固定生产性制造费用业务量差异V（661）variance market share市场份额差异V（662）variance market size市场规模差异V（663）variance marketing cost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计划价格差异V（669）variance quality cost质量成本差异V（670）variance revision标准修订差异V（674）variance sales mix contribution销售贡献毛益差异V（675）variance sales mix profit销售结构利润差异V（676）variance sales quantity contribution销售数量贡献毛益差异V（677）variance sales quanity profit销售数量利润差异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销售价格差异V（682）variance total profit总利润差异V（683）variance variable production overhead efficiency变动生产性制造费用效率差异V（684）variance variable production overhead expenditure变动生产性制造费用耗费差异V（685）variance variable production overhead total变动生产性制造费用总差异V（686）virement预算流用V（687）vote表决V（688）voucher凭证（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（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。

authority是什么意思，authority怎么读:
英音
[ɔ:ˈθɒrətɪ]
美音
[əˈθɔrɪtɪ, əˈθɑr-, ɔˈθɔr-, ɔˈθɑr-]
authority 基本解释
n. 权威；权力；学术权威；[复数]当权者
authority 变化形式
复数： authorities
所属分类: CET4TEM4IELTS考研TOEFLCET6
中文词源
authority 权威
来自author.
authority 用法和例句提示：点击例句中的单词，就可以看到词义解释
They destroy all outside authority and civil society .
他们摧毁一切外在的权威和公民社会。

Regulators currently have such authority only over banks .
目前监管机构只对银行具有这样的权力。

Ideally , such an authority would be completely centralised .
理想情况下，这种当局应该是完全集中控制的。

They essentially relinquish their decision-making authority to the group .
他们从根本上将自己团队的决策权拱手让于他人。

Use your blog to build your authority with useful articles and interviews .
使用你的部落格通过有用的文章和访谈建立自己的威信。