ACCA常用单词8.docVIP

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(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