ACCA考试Paper2.4和Paper2.5基本词汇(1)
a (3)absorption costing 吸收成本计算 来源：
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 承销清单来源：
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)associatedpany 联营公司
a (41)attainable standard 可达标准
a (42)attribu推荐 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 本文共12页: 第 [9] [10] [11] [12] 页
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b (82)burden 制造费用
b (83)business center 经营中心
b (84)business entity 营业个体
b (85)business unit 经营单位
b (86)buy-out management 管理性购买产权
b (87)by-product 副产品 本文共12页: 第 [9] [10] [11] [12] 页
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c (88)called-up share capital 催缴股本
c (89)capacity 生产能力
c (90)capacity ratios 生产能力比率
c (91)capital 资本
c (92)capital assets pricing model 资本资产计价模式
c (93)capitalmitment 承偌资本
c (94)capital employed 已运用的资本
c (95)capital expenditure 资本支出
c (96)capital expenditure authorization 资本支出核准
c (97)capital expenditure control 资本支出控制
c (98)capital expenditure proposal 资本支出申请
c (99)capital funding planning 资本基金筹集计划
c (100)capital gain 资本收益
c (101)capital investment appraisal 资本投资评估
c (102)capital maintenance 资本保全
c (103)capital resource planning 资本资源计划
c (104)capital surplus 资本盈余
c (105)capital turnover 资本周转率
c (106)card 记录卡
c (108)cash 现金
c (109)cash account 现金帐户
c (109)cash book 现金帐薄
c (110)cash cow 金牛产品
c (111)cash flow 现金流量
c (112)cash discounted 现金贴现
c (113)cash flow budget 现金流量预算
c (114)cash flow statement 现金流量表
c (115)cash ledger 现金分类帐
c (116)cash limit 现金限额
c (117)cca 现时成本会计
c (118)center 中心
c (119)changeover time 变更时间
c (120)chartered entity 特许经济个体
c (121)cheque 支票
c (122)cheque register 支票登记薄
c (123)coin analysis 零钱分类
c (124)classification 分类
c (125)clock card 工时卡
c (126)code 代码
c (127mitment accounting 承偌确认会计
c (128mon cost 共同成本
c (129pany limited by guarantee 有限担保责任公司
c (130pany limited shares 股份有限公司
c (131petitive position 竞争能力状况
c (132)concept 概念
c (133)conglomerate 跨行业企业
c (134)consistency concept 一致性概念
c (135)consolidated accounts 合并报表
c (136)consolidation accounting 合并会计
c (137)consortium 财团
c (138)contingency plan 应急计划
c (139)contingent liabilities 或有负债
c (140)continuous operation 连续生产
c (141)contra 抵消
c (142)contract cost 合同成本
c (143)contract costing 合同成本计算
c (144)contribution 贡献毛益
c (145)contribution ventre 贡献中心
c (146)contribution chart 贡献图
c (147)contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率
c (148)contribution to sales ration 贡献毛益对销售比率
c (149)control 控制
c (150)control account 控制帐户
c (151)control limits 控制限度
c (152)controllability concept 可控制概念
c (153)controllable cost 可控制成本
c (154)conversion cost 加工成本
c (155)convertible loan stock 来源：可转换为股票的贷款
c (156)corporate appraisal 公司评估
c (157)corporate planning 公司计划
c (158)corporate social reporting 公司社会报告
c (159)corporation 股份公司
c (160)cost 成本
c (161)cost account 成本帐户
c (162)cost accounting 成本会计
c (163)cost accounting manual 成本手册
c (164)cost accounts calendar 成本报表的日历时间
c (165)cost adjustment 成本调整
c (166)cost allocation 成本分配
c (167)cost apportionment 成本分摊
c (168)cost attribution 成本归属
c (169)cost audit 成本审计
c (170)cost behaviour 成本性态
c (171)cost benefit analysis 成本效益分析
c (172)cost center 成本中心
c (173)cost driver 成本动因
c (174)cost of capital 资本成本
c (175)cost of conformance 相符成本
c (176)cost of goods sold 销货成本
c (177)cost of non-conformance 非相符成本
c (178)cost of sales 销售成本
c (179)cost reduction 成本降低
c (180)cost structure 成本结构
c (181)cost unit 成本单位
c (182)cost-volume-profit analysis(cvp) 本量利分析
c (183)costing 成本计算
c (184)cpp 现时购买力会计
c (185)credit note 贷项通知
c (186)credit report 信贷报告书
c (187)creditor 债权人
c (188)creditor days ratio 应付帐款天数率
c (189)creditors ledger 应付帐款分类帐
c (190)critical event 关键事项
c (191)critical path 关键路线
c (192)cumulative preference shares 累积优先股
c (193)current account 往来帐户
c (194)current asset 流动资产
c (195)current cost accounting 现时成本会计
c (196)current liabilities 流动负债
c (197)current purchasing power accounting 现时购买力会计
c (198)current ration 流动比率
c (199)cut-off 截止
c (200)cvp 本量利分析
c (201)cycle time 周转时间 本文共12页：第 [9] [10] [11] [12] 页
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d (242)discretionary cost 酌量成本
d (243)distribution cost 摊销成本
d (244)diversions 移用
d (245)diverted hours 移用小时
d (246)diverted hours ratio 移用工时比率
d (247)dividend 股利
d (248)dividend cover 股利产出率
d (249)dividend per share 每股股利
d (250)dog 疲软产品
d (251)double entry accounting 复式会计
d (252)double-entry book-keeping 复式薄记
d (253)doubtful debts 可疑债务
d (254)down time 停工时间
d (255)dynamic programming 动态规划 本文共12页: 第 [9] [10] [11] [12] 页
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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)ie and expenditure account 收益和支出报表
i (324)iplete 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 本文共12页: 第 [9] [10] [11] [12] 页
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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 (608)supply estimate 预算估计
s (609)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
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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
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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)with resource 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
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