ACCA经典词汇

Vocabulary of ACCA textbook ACCA教材主要词汇英汉对照同学们抓紧寒假看吧~开学加

油~ 来源：天府ACCA的日志

独资企业Sole trader 收购公司Purchasing company

银行透支Bank overdraft 开帐分录Opening entry

购货退回Return outwards 接管Take over

销货退回Return inwards 企业收购帐户Business purchase account 毛利Gross profit 卖主帐户Vendor account

租金与地方税Rent and rates 留存收益Retained earnings

收到的折扣Discount received 普通股股本Ordinary share capital

给与的折扣Discount allowed 优先股股本Preference share capital

要求权Claim 债券Debentures

提款Drawings 损益表Profit and loss account

合伙企业Partnership 股东年会General meeting

合伙人Partner 真实/公允True and fair

合伙协议Partnership agreement 推销成本Distribution cost

资本利息Interest on capital 投资注销额Amount written-off

investment

剩余利润Residual profit 自建工程资本化Own work capitalized

分配Appropriation 集团内股票收入Income from shares in group

under takings

盈亏分配帐户Profit and loss appropriation 其他股票收入Income from shares in other

participating interests

结转下期余额Balance carried down 自有股Own shares

上期结转余额Balance Brought down 负债准备Provisions for liabilities 合伙人贷款Partner’s loan养老金Pensions

合作企业Joint venture 资本赎回公积Capital redemption reserve 合作企业备查帐户Memorandum joint venture 按公司章程保留的公积Reserve provided for by the

articles of association

杂费Sundry expenses 公司所得税Corporation tas (CT)

佣金Commission 财政年度Financial year

运出运费Carriage outwards 预交公司所得税Advanced corporation

tax(ACT)

运入运费Carriage inwards 主体公司所得税Mainstream corporation

tax(MCT)

联合银行存款帐户Joint bank account 所得税率适用年度CT year

商誉Goodwill 税金抵免Tax credit

重估价法Revaluation method 税收机构Inland revenue

合并Amalgamation 应纳税利润Taxable profit

合并前Pre-Amalgamation 公司所得税准备Provision fo CT

合并后Post-Amalgamation 应抵预交公司所得税ACT recoverable

通过支付年金清偿Discharge by payment of annuity 应付公司所得税ACT payable

年金暂记帐户Annuity suspense account 预算报告Budget speech

保险金Premiums 资本收益Capital gain

退保价值Surrender value 小公司税率Small companies rate

人寿保险政策帐户Life assurance policies

边际利率Marginal rate

account

贸易表Trading account 完全税率Full rate

终止Cessation 免税投资收益Franked investment income

变卖资产帐户 Realization account 资本减免

Capital allowances

合伙企业的解体 Dissolution of partnership 剩余预交公司所得税 Surplus ACT

最后约定的资本 Last agreed capital 寄售业务 Consignment trading 逐步解体

Piecemeal dissolution 汇票 Bills of exchange 变卖资产费用准备

Provision for realization expense

分支机构 Branch

变卖资产损失 Loss on realization 代理商 Agent 股票帐户 Shares account 交易商 Trader 英国境内公司 UK resident company 受托人 Consignee 非免税收入 Un-franked receipts 委托人,寄售人 Consigner 公司所得税费用 CT charge 保障,赔偿 Indemnity 代扣所得税的交纳 Payment under deduction of IT 销售帐单 Account sales

磨损 Wear and tear 寄售利润 Profit on consignment 拥有法定所有权的土地 Freehold land 进口税 Import duties

过时 Obsolescence 运费 Delivery to customers

开采或消耗 Extraction of consumption over time

途中保险费

Carriage insurance on goods delivered to Customers 直线法 Straight line method 佣金 Commission 余额递减法 Reducing balance method 汇付 Remittance 年数总和法 Sum of the digits method 未售存货 Unsold stock 累计折旧 Accumulated depreciations 应收票据 Bills receivable 经济使用年限 Useful economic lives 保险收入 Insurance proceeds 每股净收益 Earnings per share 面值 Face value

例外项目 Exceptional items 贴现费用 Discount charges 非常项目 Extraordinary items 财务费用 Financing cost 前期调整 Prior year adjustment 应付票据 Bills payable 不能抵销的预交公司税 Irrevocable advanced corporation tax 支出 Expenditure

未抵销的损失 Unrelieved losses 即期汇票 Sight drafts 净值基础 Net basis 监管 Custody

零值基础 Nil basis 主损益帐户 Main profit and loss account 消耗品 Consumable stores 部门化 Departmentalization 成本与可实现净值孰低 The lower of cost and net realizable value 分摊 Apportionment

平均成本 Average cost 共同性费用 Common expense 先进先出 First in first out 包装纸 Wrapping paper 后进先出 Last in first out 评价 Assess

标准成本 Standard cost 独立实体 Independent entity 重置成本 Replacement cost 投资报酬率 Return on investment 资产负债表日后日期 Event after balance sheet date 减除佣金后利润 Post-commission profit 董事会 The board of directors 赊销收入 Credit sales 调整事项 Adjusting event 修理费用 Repair charges 非调整事项 Non-adjusting event 一般费用 General expense

或有事项 Contingencies 分支销售机构 Selling agency branch 或有收益 Contingent gain 正常存货损失 Normal stock losses 或有损失 Contingent loss 交易帐户 Trading account

资本承诺 Capital commitments 非常存货损失

Abnormal stock losses

现金流量表Cash flow statement 本地购货Local purchase

信用交易Credit transaction 退货Returned goods

独立分支机构Independent branch

现实购买力会计Current purchasing power

accounting (CPP)

现实成本会计Current cost accounting(CCA) 往来帐户Current account

零售物价指数Retail price index 复式簿记帐户Double-entry accounts

持有收益Holding gains 时间差异Time lag differences

业绩评估Assessment of performance 分支机构间转移Inter-branch transfer

货币性项目的衡量Measurement of monetary items 结算Settlement

货币性资产Monetary assets 分支机构间往来帐户Interbranch current account 货币性负债Monetary liabilities 分支机构存货调整帐户Branch stock adjustment

account

征求意见稿Exposure draft 未实现利润准备Provision for unrealized

profit

实现原则Realization

货币性营运资本调整 Monetary working capital

adjustment

举债比率调整Gearing adjustment 货币折算Currency translation

净营业资产Net operating assets 货币兑换Currency conversion

发行和赎回债券Issue and redemption

当地货币Local currency

debentures

债券Bonds 汇率Exchange rate

契约Deed 即期汇率Spot rate

无担保债券Naked-debentures(unsecured) 远期合同Forward contract

拥有法定所有权的Freehold 贴水Discount

偿债基金Sinking fund 升水Premium

货币性项目Monetary items

债券赎回偿债基金Debenture redemption sinking

fund account

风险Risk

偿债基金投资帐户Sinking fund investment

account

可转换债券Convertible debentures 不确定性Uncertainty

资本化发行Capitalization issue 套期保值Hedging

股权发行Bonus issue 长期货币性资产Long-term monetary assets 含权价Cum-rights prices 长期货币性要求权Long-term monetary claims 除权价Ex-rights prices 汇兑收益/损失Exchange rate gain/loss

可分配公积Distributable of reserves 时态法Temporal method

历史汇率法Historic method

以公积支付股利Paying a dividend out of

reserve

已付清红利股Paid-up bonus shares 期末汇率法Closing rate method

重估公积Revaluation reserve 场地费用Site expenses

减资Capital reductions 管理费用Administrative expenses

资本重组Capital reorganizations 装置和设备Furniture and fittings

过剩资本Excess capital 房屋Premises

资本重建Capital reconstruction 预付费用Payment in advance

权益汇总帐户Sundry members account 建造合同Construction contract

实现帐户Realization account 工程保留款Retention

购买者帐户Purchaser’s account分期付款Progress payment

自愿清算Voluntary liquidation 交易帐户Trading account

特别决议Special resolution 合同收入Contract fee

方案\计划Scheme 合同亏损Loss on contract

清偿\偿还Discharge 完工百分比Percentage of completion

卖方帐户Vendor account 完成合同Completed contract

创立合并Amalgamation 预期利润Expected profit

高估Over-valuation 承建商Contractor

低估Under-valuation 矫正Rectification

集团报表Group accounts 已鉴定完工价值Value of work certified

纵向联合Vertical integration 总部费用Head office costs

横向联合Horizontal integration 合同成本Contract costs

不同行业联合Diversification 销售收入Turnover

控股公司Holding company 合同损失准备Provision for loss on

contract

重大影响Dominant influence 预收款Payment on account

直接控制集团Direct group 可预见损失Foreseeable loss

垂直控制集团Vertical group 已付款超过收入(部分) Excess progress payment

混合控制集团Mixed group 股票/证券Stock ,security

盈余公积Revenue reserve 债券Debenture

合并公积Consolidation reserve 法定权利Legal rights

少数股权Minority interests 报价Quote

合并商誉Goodwill on consolidation 证券交易所Stock exchange

上市投资Listed investment

合并资本公积Capital reserve on

consolidation

少数股东Minority share holders 偿还Repayment

股本溢价Share premium 累积股息Cum div cd

部分收购Partial acquisition 累积利息Cum-int ci

在途支票Cheque in the post 股息除外Ex-div xd

收买前后Pre( post)-acquisition 利息除外Ex-int xi

调整帐户Adjustment accounts 面值Nominal value

对子公司投资Investment in subsidiary 市价Market value

普通公积General reserve 应计股利Accrued dividend

参与股权Participating interest 应计利息Accrued interest

集团内部交易Intra-group trading 证券交易所官方清单Stock exchange official list 公司间销售Inter-company sales 二级市场Secondary market

溢价Premium 未上市证券市场Unlisted securities market 折价Discount 让与,出售disposal

债券利息Debenture interest 加权平均Weighted

分次购买Piecemeal acquisition 结帐Close off

关联公司Associated company 已分派股份Allocated shares

多数股权Majority holding 国库券Treasury stock

累计控股Cumulative holding 认股权发行Rights issue

孙公司Sub-subsidiary 赊销Credit sale

子集团,附属集团Sub-group 租购Hire purchase

多公司结构Multi-company structures 信用协议Credit agreement

伙伴子公司Fellow subsidiaries 会计处理Accounting treatment

有效股权Effective shareholdings 经营性租赁Operating lease

控制股权Controlling interest 融资租赁Finance lease

资本报酬率Return on capital employed 出租人/承租人Lesser /lessee

产权收益率Returen on equity 一期(二期)租赁Primary(secondary)period

息税前净利Net Profit before interest and

tax

不可撤销的付款No-cancelable payment

应收帐款帐龄表Aging schedule of debtors 名义租金Peppercorn rent

资金来源及运用表Source and application of funds

statement

报酬Reward

通货膨胀Inflation 现值Present value

通货紧缩Deflation 最低租赁付款额Minimum lease payment

损耗Deplete 定金Deposit

每股收益Earnings per share 公允价值Fair value

股利保证倍数Dividend cover 财务费用Finance charge

股利分配率Dividend payout ratio 实际利率Effective rate of finance

charge

股利收益率Dividend yield ratio 平均未付资本余额Average balance of capital

outstanding

净收益率Earnings yield 资本偿还Capital repayment

市盈率Price/ earnings ratio 精确法Actuarial method

公司估价The valuation of components 递延收益Deferred income

联营公司Associated companies 分期支付Installment

共同比财务报表Common-size financial

statements 未实现利润准备Provision for unrealized

profit

物质资源Physical resources 应收租购款帐户Hire purchase debtors

account

会计原则Accounting principles 重新获得帐户Repossessions account 会计方法Accounting methods 金融公司Finance house

权责发生制Accrual accounting 制造商Manufacturer

重置成本Replacement cost 交易商Dealer

一般会计原则Generally accepted accounting

principles(GAAP)

总盈余Gross earnings

剩余现金Cash surplus 政府补助Government grant

净值减免Writing down allowance 租赁期Lease term

会计(acca)词汇

(1) absorbed overhead 已吸收制造费用 (2) ABC 作业基础成本计算 (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 (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

ACCA考试必备财务英语词汇

(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 (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

acca 专业词汇表[精彩]

acca 专业词汇表[精彩] 序号英语汉语履行职责的工作能力 1 ability to perform the work 承接业务的程序 2 acceptance procedures 经管责任 3 accountability 会计估计 4 accounting estimate 应收帐款名单 5 accounts receivable listing 应收账款 6 accounts receivable 应计项目名单 7 accruals listing 应计项目 8 accruals 准确性 9 accuracy 否定意见 10 adverse opinion 帐龄分析法 11 aged analysis 代理人 12 agents 程序审查(约定审计业务) 13 agreed-upon procedures 分析错误 14 analysis of errors 不正常的错误 15 anomalous error 任命(职业道德) 16 appointment ethics 任命 17 appointment 联合企业 18 associated firms 注册会计师(ACCA) 19 association of chartered certified accounts(ACCA) 承担鉴证业务 20 assurance engagement 鉴证 21 assurance

审计,审核,核数 22 audit 接受审计 23 audit acceptance 审计方法 24 audit approach 审计委员会,审计小组 25 audit committee 审计业务约定书 26 ahudit engagement 审计评价 27 audit evaluation 审计证据 28 audit evidence 审计计划 29 audit plan 审计程序 30 audit program 审计报告(交流方式) 31 audit report as a means of communication 审计报告 32 audit report 审计风险 33 audit risk 审计抽样 34 audit sampling 审计工作人员 35 audit staffing 审计及时 36 audit timing 审计线索 37 audit trail 审计准则 38 auditing standards 审计职业审慎性 39 auditors' duty of care 审计报告 40 auditors' report 遵循ISA(国际审计准则) 41 authority attached to ISAs (电脑)自动生产的工作底 42 automated working papers 稿坏账 43 bad debts 银行 44 bank 银行对账单,余额调节表 45 bank reconciliation

常见ACCA会计术语汇总

常见ACCA会计术语汇总 Account 有很多意思，常见的主要是“说明、解释;计算、帐单;银行帐户”。例如： 1、He gave me a full account of his plan。他把计划给我做了完整的说明。 2、Charge it to my account。把它记在我的帐上。 3、Cashier：Good afternoon。Can I help you ? 银行出纳：下午好，能为您做什么? Man ：I'd like to open a bank account . 男人：我想开一个银行存款帐户。还有account title(帐户名称、会计科目)、income account(收益帐户)、account book(帐簿)等。在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如： 1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。

(整理)acca词汇总结表.

Aaa 美国会计学会 (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 (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

刚入门必须学会的700个ACCA英语单词

刚入门必须学会的700个ACCA英语单词（1）Assets cover资产保障（2）Asset value per share每股资产价值（3）Associated company联营公司（4）Attainable standard可达标准（5）Attributable profit可归属利润（6）Audit审计（7）Audit report审计报告（8）Auditing standards审计准则（9）Authorized share capital额定股本（10）Available hours可用小时（11）Avoidable costs可避免成本（12）Back-to-back loan易币贷款（13）Back flush accounting倒退成本计算（14）Bad debts坏帐（15）Bad debts ratio坏帐比率（16）bank charges银行手续费（17）Bank overdraft银行透支（18）Bank reconciliation银行存款调节表（19）Bank statement银行对帐单（20）Bankruptcy破产（21）Basis of apportionment分摊基础

（22）accounting reference period会计参照期间（23）Accrual concept应计概念（24）Accrual expenses应计费用（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）Acid test ration速动比率（酸性测试比率）（31）Acquisition购置（32）ABC作业基础成本计算（33）absorbed overhead已吸收制造费用（34）absorption costing吸收成本计算（35）account帐户，报表（36）accounting postulate会计假设（27）accounting series release会计公告文件（38）accounting valuation会计计价（39）account sale承销清单（40）accountability concept经营责任概念（41）accountancy会计职业（42）accountant会计师（43）accounting会计

ACCA 专业词汇表

序号英语汉语 1 ability to perform the work 履行职责的工作能力 2 acceptance procedures 承接业务的程序 3 accountability 经管责任 4 accounting estimate 会计估计 5 accounts receivable listing 应收帐款名单 6 accounts receivable 应收账款 7 accruals listing 应计项目名单 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 帐龄分析法 12 agents 代理人 13 agreed-upon procedures 程序审查（约定审计业务） 14 analysis of errors 分析错误 15 anomalous error 不正常的错误 16 appointment ethics 任命（职业道德） 17 appointment 任命 18 associated firms 联合企业 19 association of chartered certified accounts(ACCA) 注册会计师(ACCA) 20 assurance engagement 承担鉴证业务 21 assurance 鉴证 22 audit 审计,审核,核数 23 audit acceptance 接受审计 24 audit approach 审计方法 25 audit committee 审计委员会,审计小组 26 ahudit engagement 审计业务约定书 27 audit evaluation 审计评价 28 audit evidence 审计证据 29 audit plan 审计计划 30 audit program 审计程序 31 audit report as a means of communication 审计报告（交流方式） 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员 36 audit timing 审计及时 37 audit trail 审计线索 38 auditing standards 审计准则 39 auditors' duty of care 审计职业审慎性 40 auditors' report 审计报告 41 authority attached to ISAs 遵循ISA（国际审计准则）

ACCA考试必备词汇：财务报表词汇汇总

ACCA考试必备词汇：财务报表词汇汇总 2018年ACCA考试马上就要到来，为了方便同学们学习，高顿财经为考生带来ACCA必备词汇表，帮助考生掌握财务报表，小编再送一个2018年ACCA资料包可以分享给小伙伴，戳：ACCA资料【新手指南】+讲义+解析音频一、会计与会计理论会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation

会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern)Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure(Reporting)Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle

ACCA高手总结700个ACCA入门英语词汇(下)丨值得收藏

ACCA高手总结700个ACCA入门英语词汇（下）丨值得收藏中国学生学习ACCA难在什么地方？主要有两点：一是中国学生一直以来实用中文教材，中文学习资料学习会计以及其他学科，当面对ACCA全英教材以及教学答题模式时英语基础会是一个入门的障碍，第二个难题是长久以来形成的思维模式跟解题思路。 ACCA需要学员更多的发挥主观能动性，发现问题解决问题。光死记硬背并不能够很好的拿下ACCA开始。对于第一个难题唯有下功夫提高自己英语水平才行，在此A 考君为新人收集整理了ACCA学习有可能会遇到的700个会计英语单词，助ACCA新人更快适应ACCA全英文学习环境。回顾：ACCA高手总结700个ACCA入门英语词汇（上）丨值得收藏 (381)machine hour rate 机器小时率(382)machine time record 机器时间记录(383)managed cost 管理成本(384)management accounting 管理会计(385)management accounting concept 管理会计概念(386)management accounting guides 管理会计指导方针(387)management audit 管理审计

(388)management buy-out 管理性购买产权 (389)management by exception 例外管理原则(390)margin 边际(391)margin of safety ration 安全边际比率(392)margin cost 边际成本(393)margin costing 边际成本计算 (394)mark-down 降低标价(395)mark-up 提高标价(396)market risk premium 市场分险补偿(397)market share 市场份额(398)marketing cost 营销成本(399)matching concept 配比概念(400)materiality concept 重要性概念 (401)materials requisition 领料单(402)materials returned note 退料单(403)materials transfer note 材料转移单(404)memorandum of association 公司设立细则(405)merger 兼并(406)merger accounting 兼并会计(407)minority interest 少数股权(408)mixed cost 混合成本(409)net assets 净资产(410)net book value 净帐面价值(411)net liquid funds 净可变现资金 (412)net margin 净边际(413)net present value(NPV) 净现值(414)net profit 净利润(415)net realizable value 可变现净值(416)net worth 资产净值(417)network analysis 网络

ACCA词汇

独资企业Sole trader 收购公司Purchasing company 银行透支Bank overdraft 开帐分录Opening entry 购货退回Return outwards 接管Take over 销货退回Return inwards 企业收购帐户Business purchase account 毛利Gross profit 卖主帐户Vendor account 租金与地方税Rent and rates 留存收益Retained earnings 收到的折扣Discount received 普通股股本Ordinary share capital 给与的折扣Discount allowed 优先股股本Preference share capital 要求权Claim 债券Debentures 提款Drawings 损益表Profit and loss account 合伙企业Partnership 股东年会General meeting 合伙人Partner 真实/公允True and fair 合伙协议Partnership agreement 推销成本Distribution cost 资本利息Interest on capital 投资注销额Amount written-off investment 剩余利润Residual profit 自建工程资本化Own work capitalized 分配Appropriation 集团内股票收入Income from shares in group under takings 盈亏分配帐户Profit and loss appropriation 其他股票收入Income from shares in other participating interests 结转下期余额Balance carried down 自有股Own shares 上期结转余额Balance Brought down 负债准备Provisions for liabilities 合伙人贷款Partner’s loan养老金Pensions 合作企业Joint venture 资本赎回公积Capital redemption reserve 合作企业备查帐户Memorandum joint venture 按公司章程保留的公积Reserve provided for by the articles of association 杂费Sundry expenses 公司所得税Corporation tas (CT) 佣金Commission 财政年度Financial year 运出运费Carriage outwards 预交公司所得税Advanced corporation tax(ACT) 运入运费Carriage inwards 主体公司所得税Mainstream corporation tax(MCT) 联合银行存款帐户Joint bank account 所得税率适用年度CT year 商誉Goodwill 税金抵免Tax credit 重估价法Revaluation method 税收机构Inland revenue 合并Amalgamation 应纳税利润Taxable profit 合并前Pre-Amalgamation 公司所得税准备Provision fo CT 合并后Post-Amalgamation 应抵预交公司所得税ACT recoverable 通过支付年金清偿Discharge by payment of annuity 应付公司所得税ACT payable 年金暂记帐户Annuity suspense account 预算报告Budget speech 保险金Premiums 资本收益Capital gain 退保价值Surrender value 小公司税率Small companies rate 边际利率Marginal rate 人寿保险政策帐户Life assurance policies account 贸易表Trading account 完全税率Full rate 终止Cessation 免税投资收益Franked investment income 变卖资产帐户Realization account 资本减免Capital allowances 合伙企业的解体Dissolution of partnership 剩余预交公司所得税Surplus ACT

ACCA F 知识点总结

Chapter1 1. 民法(civil law)和刑法（criminal law ）的划分 Civil law: an form of private law ， used by individuals to assert rights against other individuals Criminal law: an aspect of public law to regulate crimes and to punish offenders 1. legislation(made by the Parliament)/secondary legislation( in exercise of law-making powers delegated by Parliament). [注：Necessity for delegated legislation/secondary legislation :more convenient ;can hand over the task of specifying the law in detail to experts] 2. 在case law 中:common law 普通法[created by judges through the application of the principle of judicial precedent. common law drew on customs/equity law 衡平法:to resolve disputes where damages are not a suitable remedy and to introduce fairness into the legal system.] 2. 不同法院管辖事件的类型 Chapter2 Chapter2 1. Doctrine of Precedence(遵循先例制度的一般规则): some decisions made by a court are binding and similar subsequent legal cases should be decided on the basis of the law established in earlier cases. 2. 可以创立判例法规则: Supreme Court/Court of Appeal/High Court;不可以创立:Crown, Magistrates, County Courts cannot create precedent. 3. Elements of judicial decision(影响法庭判决的因素):ration decidendi 判决理由[the reason for the decision]/Obiter dicta 附带说明[statement made by the way, not binding, but merely of persuasive authority] 4. 法官又可以因为那些理由拒绝先例(disregarding judicial precedent): Overrule 取代[the procedure whereby a court higher in the legal hierarchy sets aside a legal ruling established in a previous case]/Reverse 推翻[a procedure whereby a court higher in the hierarchy reverses the decision of a lower court in the same case]/Distinguishing 法官的自由裁决[a precedent is avoided by a judge demonstrating that the material facts of two cases are not the same] 5. Rules of Statutory Interpretation(法的解释):①the literal approach :the literal rule[means that words in the Act should be given their literal and grammatical meaning rather than what the judge thinks they mean./the golden rule :this rule is applied in circumstances where the application of the literal rule is likely to result in an obviously absurd result. ②the purposive approach :the judge should ,where necessary ,look beyond the words of statute to find out the reason/purpose for its enactment,

ACCA经典词汇

Vocabulary of ACCA textbook ACCA教材主要词汇英汉对照同学们抓紧寒假看吧~开学加油~ 来源：天府ACCA的日志独资企业Sole trader 收购公司Purchasing company 银行透支Bank overdraft 开帐分录Opening entry 购货退回Return outwards 接管Take over 销货退回Return inwards 企业收购帐户Business purchase account 毛利Gross profit 卖主帐户Vendor account 租金与地方税Rent and rates 留存收益Retained earnings 收到的折扣Discount received 普通股股本Ordinary share capital 给与的折扣Discount allowed 优先股股本Preference share capital 要求权Claim 债券Debentures 提款Drawings 损益表Profit and loss account 合伙企业Partnership 股东年会General meeting 合伙人Partner 真实/公允True and fair 合伙协议Partnership agreement 推销成本Distribution cost 资本利息Interest on capital 投资注销额Amount written-off investment 剩余利润Residual profit 自建工程资本化Own work capitalized 分配Appropriation 集团内股票收入Income from shares in group under takings 盈亏分配帐户Profit and loss appropriation 其他股票收入Income from shares in other participating interests 结转下期余额Balance carried down 自有股Own shares 上期结转余额Balance Brought down 负债准备Provisions for liabilities 合伙人贷款Partner’s loan养老金Pensions 合作企业Joint venture 资本赎回公积Capital redemption reserve 合作企业备查帐户Memorandum joint venture 按公司章程保留的公积Reserve provided for by the articles of association 杂费Sundry expenses 公司所得税Corporation tas (CT) 佣金Commission 财政年度Financial year 运出运费Carriage outwards 预交公司所得税Advanced corporation tax(ACT) 运入运费Carriage inwards 主体公司所得税Mainstream corporation tax(MCT) 联合银行存款帐户Joint bank account 所得税率适用年度CT year 商誉Goodwill 税金抵免Tax credit 重估价法Revaluation method 税收机构Inland revenue 合并Amalgamation 应纳税利润Taxable profit 合并前Pre-Amalgamation 公司所得税准备Provision fo CT 合并后Post-Amalgamation 应抵预交公司所得税ACT recoverable 通过支付年金清偿Discharge by payment of annuity 应付公司所得税ACT payable 年金暂记帐户Annuity suspense account 预算报告Budget speech 保险金Premiums 资本收益Capital gain 退保价值Surrender value 小公司税率Small companies rate

ACCA 专业词汇表

ACCA 专业词汇表 [键入文字] 序号英语汉语 1 ability to perform the work 履行职责的工作能力 2 acceptance procedures 承接业务的程序 3 accountability 经管责任 4 accounting estimate 会计估计 5 accounts receivable listing 应收帐款名单 6 accounts receivable 应收账款 7 accruals listing 应计项目名单 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 帐龄分析法 12 agents 代理人 13 agreed-upon procedures 程序审查(约定审计业务) 14 analysis of errors 分析错误 15 anomalous error 不正常的错误 16 appointment ethics 任命(职业道德) 17 appointment 任命 18 associated firms 联合企业 19 association of chartered certified accounts(ACCA) 注册会计师(ACCA) 20 assurance engagement 承担鉴证业务

21 assurance 鉴证 22 audit 审计,审核,核数 23 audit acceptance 接受审计 24 audit approach 审计方法 25 audit committee 审计委员会,审计小组 26 ahudit engagement 审计业务约定书 27 audit evaluation 审计评价 28 audit evidence 审计证据 29 audit plan 审计计划 30 audit program 审计程序 31 audit report as a means of communication 审计报告(交流方式) 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员 36 audit timing 审计及时 37 audit trail 审计线索 38 auditing standards 审计准则 39 auditors' duty of care 审计职业审慎性 40 auditors' report 审计报告 41 authority attached to ISAs 遵循ISA(国际审计准则) [键入文字] (电脑)自动生产的工作底 42 automated working papers 稿 43 bad debts 坏账

ACCA经典词汇

会计(acca)词汇

ACCA考试必备财务英语词汇

acca 专业词汇表[精彩]

常见ACCA会计术语汇总

(整理)acca词汇总结表.

刚入门必须学会的700个ACCA英语单词

ACCA 专业词汇表

ACCA考试必备词汇：财务报表词汇汇总

ACCA高手总结700个ACCA入门英语词汇(下)丨值得收藏

ACCA词汇

ACCA F 知识点总结

最新ACCA财务词汇汇总

ACCA经典词汇

ACCA 专业词汇表