ACCA考试必备财务英语词汇.docxVIP

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 accounting valuation会计计价(8)account sale承销清单(9)accountability concept经营责任概念 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