ACCA考试Paper2.4和Paper2.5基本词汇(1)

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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

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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

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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

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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

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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

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