ACCA考试Paper24和凉Paper25基本词汇.docVIP

ACCA考试Paper2.4和Paper2.5基本词汇A????(1)ABC????作业基础成本计算 A????(2)absorbed?overhead????已吸收制造费用 A????(3)absorption?costing????吸收成本计算A????(4)account????帐户,报表 A????(5)accounting?postulate????会计假设 A????(6)accounting?series?release????会计公告文件 A????(7)accounting?valuation????会计计价 A????(8)account?sale????承销清单A????(9)accountability?concept????经营责任概念 A????(10)accountancy????会计职业 A????(11)accountant????会计师 A????(12)accounting????会计 A????(13)agency?cost????代理成本 A????(14)accounting?bases????会计基础 A????(15)accounting?manual?????会计手册 A????(16)accounting?period????会计期间 A????(17)accounting?policies????会计方针 A????(18)accounting?rate?of?return????会计报酬率 A????(19)accounting?reference?date????会计参照日 A????(20)accounting?reference?period????会计参照期间 A????(21)accrual?concept????应计概念 A????(22)accrual?expenses????应计费用 A????(23)acid?test?ration????速动比率(酸性测试比率) A????(24)acquisition????购置 A????(25)acquisition?accounting????收购会计 A????(26)activity?based?accounting????作业基础成本计算 A????(27)adjusting?events????调整事项 A????(28)administrative?expenses????行政管理费 A????(29)advice?note????发货通知 A????(30)amortization????摊销 A????(31)analytical?review????分析性检查 A????(32)annual?equivalent?cost????年度等量成本法 A????(33)annual?report?and?accounts????年度报告和报表 A????(34)appraisal?cost????检验成本 A????(35)appropriation?account????盈余分配帐户 A????(36)articles?of?association????公司章程细则 A????(37)assets????资产 A????(38)assets?cover????资产保障 A????(39)asset?value?per?share????每股资产价值 A????(40)associated?company????联营公司 A????(41)attainable?standard????可达标准 A????(42)attributable?profit????可归属利润 A????(43)audit????审计 A????(44)audit?report????审计报告 A????(45)auditing?standards????审计准则 A????(46)authorized?share?capital????额定股本 A????(47)available?hours????可用小时 A????(48)avoidable?costs????可避免成本 B????(49)back-to-back?loan????易币贷款 B????(50)backflush?accounting????倒退成本计算 B????(51)bad?debts????坏帐 B????(52)bad?debts?ratio????坏帐比率 B????(53)bank?charges?????银行手续费 B????(54)bank?overdraft????银行透支 B???