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刚入门ACCA英语单词有哪些?

作者:泽稷教育ACCA 2020-08-15 11:45
 
  刚入门ACCA英语单词有哪些?很多小伙伴都知道ACCA采用的是全英文的考试形式,那么很多小伙伴问泽稷小编ACCA全英文的考试刚入门ACCA英语单词有哪些?下面泽稷小编来帮你解答。
 
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  (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
 
  给大家推荐一个已经考过ACCA的学姐,关于ACCA任何不懂的事情都可以咨询她。还有电子版ACCA试听课和ACCA备考资料(点击领取):(微信ID:zejiwangxiao9774)
 
  (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
 
  给大家推荐一个已经考过ACCA的学姐,关于ACCA任何不懂的事情都可以咨询她。还有电子版ACCA试听课和ACCA备考资料(点击领取):(微信ID:zejiwangxiao9774)
 
  (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
 
  给大家推荐一个已经考过ACCA的学姐,关于ACCA任何不懂的事情都可以咨询她。还有电子版ACCA试听课和ACCA备考资料(点击领取):(微信ID:zejiwangxiao9774)
 
  (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)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)entity经济个体
 
  给大家推荐一个已经考过ACCA的学姐,关于ACCA任何不懂的事情都可以咨询她。还有电子版ACCA试听课和ACCA备考资料(点击领取):(微信ID:zejiwangxiao9774)
 
  (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
 
  给大家推荐一个已经考过ACCA的学姐,关于ACCA任何不懂的事情都可以咨询她。还有电子版 ACCA试听课和ACCA备考资料(点击领取):(微信ID:zejiwangxiao9774)
 
  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)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(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)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
 
  以上是泽稷小编准备的关于刚入门ACCA英语单词有哪些问题的解答,如果想关注更多的ACCA考试资讯,请登录泽稷ACCA。》》泽稷ACCA2020年泽稷网校ACCA通关资料大礼包免费领取(同学们要留下真实信息以便小编发送哦~)
 
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