700入門詞匯

M     (401)materials requisition     領(lǐng)料單

M     (402)materials returned note     退料單

M     (403)materials transfer note     材料轉(zhuǎn)移單

M     (404)memorandum of association     公司設(shè)立細(xì)則

M     (405)merger     兼并

M     (406)merger accounting     兼并會(huì)計(jì)

M     (407)minority interest     少數(shù)股權(quán)

M     (408)mixed cost     混合成本

N     (409)net assets     凈資產(chǎn)

N     (410)net book value     凈帳面價(jià)值

N     (411)net liquid funds     凈可變現(xiàn)資金

N     (412)net margin     凈邊際

N     (413)net present value(NPV)     凈現(xiàn)值

N     (414)net profit     凈利潤(rùn)

N     (415)net realizable value     可變現(xiàn)凈值

N     (416)net worth     資產(chǎn)凈值

N     (417)network analysis     網(wǎng)絡(luò)分析

N     (418)noise     干撈

N     (419)nominal account     名義帳戶

N     (420)nominal share capital     名義股本

N     (421)nominal holding     代理持有股份

N     (422)non-adjusting events     非調(diào)整事項(xiàng)

N     (423)non-financial performance measurement     非財(cái)務(wù)業(yè)績(jī)計(jì)量

N     (424)non-intergrated accounts     非綜合報(bào)表

N     (425)non-liner programming     非線性規(guī)劃

N     (426)non-voting shares     無(wú)表決權(quán)的股份

N     (427)notional cost     名義成本

N     (428)number of days stock     存貨周轉(zhuǎn)天數(shù)

N     (429)number of weeks stock     存貨周轉(zhuǎn)周數(shù)

O     (430)objective classification     客體分類

O     (431)obsolescence     陳舊

O     (432)off balance sheet finance     資產(chǎn)負(fù)債表外籌資

O     (433)offer for sale     標(biāo)價(jià)出售

O     (434)operating budget     經(jīng)營(yíng)預(yù)算

O     (435)operating lease     經(jīng)營(yíng)租賃

O     (436)operating statement     營(yíng)業(yè)報(bào)表

O     (437)operation time     操作時(shí)間

O     (438)operational control     經(jīng)營(yíng)控制

O     (439)operational gearing     經(jīng)營(yíng)杠桿

O     (440)operating plans     經(jīng)營(yíng)計(jì)劃

O     (441)opportunity cost     機(jī)會(huì)成本

O     (442)order     定單

O     (443)ordinary shares     普通股

O     (444)out-of-date cheque     過期支票

O     (445)over capitalization     過分資本化

O     (446)overhead     制造費(fèi)用

O     (447)overhead absorption rate     制造費(fèi)用分配率

O     (448)overhead cost     制造費(fèi)用

O     (449)overtrading     超過營(yíng)業(yè)資金的經(jīng)營(yíng)

P     (450)paid cheque     已付支票

P     (451)paid-up share capital     認(rèn)定股本

P     (452)parent company     母公司

P     (453)pareto distribution     帕累托分布

P     (454)participating preference shares     參與優(yōu)先股

P     (455)partnership     合伙

P     (456)payable ledger     應(yīng)付款項(xiàng)帳戶

P     (457)payback     回收期

P     (458)payments and receipts account     收入和支出報(bào)表

P     (459)payments withheld     保留款額

P     (460)payroll     工資單

P     (461)payroll analysis     工資分析

P     (462)percentage profit on turnover     利潤(rùn)對(duì)營(yíng)業(yè)額比率

P     (463)period cost     期間成本

P     (464)perpetual inventory     永續(xù)盤存

P     (465)personal account     記名帳戶

P     (466)PEPT     項(xiàng)目評(píng)審法

P     (467)petty cash account     備用金帳戶

P     (468)petty cash voucher     備用金憑證

P     (469)physical inventory     實(shí)地盤存

P     (470)planning     計(jì)劃

P     (471)planning horizon     計(jì)劃時(shí)限

P     (472)planning period     計(jì)劃期間

P     (473)policy cost     政策成本

P     (474)position audit     狀況審計(jì)

P     (475)post balance sheet events     資產(chǎn)負(fù)債表編后事項(xiàng)

P     (476)practical capacity     實(shí)際生產(chǎn)能力

P     (477)pre-acquisition losses     購(gòu)置前損失

P     (478)pre-acquisition profits     購(gòu)置前利潤(rùn)

P     (479)preference shares     優(yōu)先股

P     (480)preference creditors     優(yōu)先債權(quán)人

P     (481)preferred creditors     優(yōu)先債權(quán)人

P     (482)prepayments     預(yù)付款項(xiàng)

P     (483)present value     現(xiàn)值

P     (484)prevention cost     預(yù)防成本

P     (485)price ratio     市盈率

P     (486)prime cost     主要成本

P     (487)prime entry-books of     原始分錄登記薄

P     (488)principal budget factor     主要預(yù)算因素

P     (489)prior charge capital     優(yōu)先股

P     (490)prior year adjustments     以前年度調(diào)整

P     (491)priority base budgeting     優(yōu)先順序體制的預(yù)算

P     (492)private company     私人公司

P     (493)pro-forma invoice     預(yù)開發(fā)票

P     (494)problem child     問號(hào)產(chǎn)品

P     (495)process costing     分步成本計(jì)算

P     (496)process time     加工時(shí)間

P     (497)product cost     產(chǎn)品成本

P     (498)Product life cycle     產(chǎn)品壽命周期

P     (499)production cost     生產(chǎn)成本

P     (500)production cost of sales     售貨成本

P     (501)production volume ratio     生產(chǎn)業(yè)務(wù)量比率

P     (502)profit center     利潤(rùn)中心

P     (503)profit per employee     每員工利潤(rùn)

P     (504)profit retained for the year     年度利潤(rùn)留存

P     (505)profit to turnover ratio     利潤(rùn)對(duì)營(yíng)業(yè)額比率

P     (506)profit-volume graph     利量圖

P     (507)profitability index     盈利指數(shù)

P     (508)programming     規(guī)劃

P     (509)project evaluation and review technique     項(xiàng)目評(píng)審法

P     (510)projection     預(yù)計(jì)

P     (511)promissory note     本票

P     (512)prospectus     募債說明書

P     (513)provisions for liabilities and charges     償債和費(fèi)用準(zhǔn)備

P     (514)prudent concept     穩(wěn)健性概念

P     (515)public company     公開公司

P     (516)purchase order     訂購(gòu)單

P     (517)purchase requisition     請(qǐng)購(gòu)單

P     (518)purchase ledger     采購(gòu)帳戶

Q     (519)quality related costs     質(zhì)量有關(guān)成本

Q     (520)queuing time     排隊(duì)時(shí)間

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     收入和支付報(bào)表

R     (526)receivable ledger     應(yīng)收款項(xiàng)帳戶

R     (527)redeemable shares     可贖回股份

R     (528)redemption     贖回

R     (529)registered share capital     注冊(cè)資本

R     (530)rejects     廢品

R     (531)relevancy concept     相關(guān)性概念

R     (532)relevant costs     相關(guān)成本

R     (533)relevant range     相關(guān)范圍

R     (534)reliability concept     可靠性概念

R     (535)replacement price     重置價(jià)格

R     (536)report     報(bào)表

R     (537)reporting     報(bào)告

R     (538)research cost, applied     應(yīng)用性研究成本

R     (539)research cost, pure or basic     理論或基礎(chǔ)研究成本

R     (540)reserves     留存收益

R     (541)residual income     剩余收益

R     (542)responsibility center     責(zé)任中心

R     (543)retention money     保留款額

R     (544)return on capital employed     運(yùn)用資本報(bào)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     收入性投資

R     (550)right issue     認(rèn)股權(quán)發(fā)行

R     (551)rolling budget     滾動(dòng)預(yù)算

R     (552)rolling forecast     滾動(dòng)預(yù)測(cè)

S     (553)sales ledger     銷售分類帳

S     (554)sales order     銷售定單

S     (555)sales per employee     每員工銷售額

S     (556)scrap     廢料

S     (557)scrip issue     紅股發(fā)行

S     (558)secured creditors     有擔(dān)保的債權(quán)人

S     (559)segmental reporting     分部報(bào)告

S     (560)selling cost     銷售成本

S     (561)semi-fixed cost     半固定成本

S     (562)semi-variable cost     半變動(dòng)成本

S     (563)sensitivity analysis     敏感性分析

S     (564)service cost center     服務(wù)成本中心

S     (565)service costing     服務(wù)成本計(jì)算

S     (566)set-up time     安裝時(shí)間

S     (567)shadow prices     影子價(jià)格

S     (568)share     股票

S     (569)share capital     股份資本

S     (570)share option scheme     購(gòu)股權(quán)證方案

S     (571)share premium     股票溢價(jià)

S     (572)sight draft     即期匯票

S     (573)single-entry book-keeping     單式薄記

S     (574)sinking fund     償債基金

S     (575)slack time     松馳時(shí)間

S     (576)social responsibility cost     社會(huì)責(zé)任成本

S     (577)sole trader     獨(dú)資經(jīng)營(yíng)者

S     (578)source and application of funds statement     資金來源和運(yùn)用表

S     (579)special order costing     特殊定單成本計(jì)算

S     (580)staff costs     職工成本

S     (581)standard     標(biāo)準(zhǔn)

S     (582)standard accounting practice     標(biāo)準(zhǔn)會(huì)計(jì)實(shí)務(wù)

S     (583)standard cost     標(biāo)準(zhǔn)成本

S     (584)standard costing     標(biāo)準(zhǔn)成本計(jì)算

S     (585)standard direct labour cost     標(biāo)準(zhǔn)直接人工

S     (586)standard hour     標(biāo)準(zhǔn)小時(shí)

S     (587)standard minute     標(biāo)準(zhǔn)分鐘

S     (588)standard performace-labour     標(biāo)準(zhǔn)人工業(yè)績(jī)

S     (589)standard time     標(biāo)準(zhǔn)時(shí)間

S     (590)standard order     經(jīng)常性定單

S     (591)statement of account     營(yíng)業(yè)帳單

S     (592)statement of affairs     財(cái)務(wù)狀況表

S     (593)statutory body     法定實(shí)體

S     (594)stock     存貨

S     (595)stock control     存貨控制

S     (596)stock turnover     存貨周轉(zhuǎn)率

S     (597)stocktaking     盤點(diǎn)存貨

S     (598)stores requisition     領(lǐng)料申請(qǐng)單

S     (599)strategic business unit     戰(zhàn)略性經(jīng)營(yíng)單位

S     (600)strategic management accounting     戰(zhàn)略管理會(huì)計(jì)

S     (601)strategic planning     戰(zhàn)略計(jì)劃

S     (602)strategy     戰(zhàn)略

S     (603)subjective classification     主體分類

S     (604)subscribed share capital     已認(rèn)購(gòu)的股本

S     (605)subsidiary undertaking     子公司

S     (606)sunk cost     沉沒成本

S     (607)supply estimate     預(yù)算估計(jì)

S     (608)supply expenditure     預(yù)算支出

S     (609)suspense account     暫記帳戶

S     (610)SWOT analysis     長(zhǎng)處和短處,機(jī)會(huì)和威脅分析

S     (611)system     制度,體系

T     (612)tactical planning     策略計(jì)劃

T     (613)tactics     策略

T     (614)take-over     接收

T     (615)tangible asset     有形資產(chǎn)

T     (616)tangible fixed asset statement     有形固定資產(chǎn)表

T     (617)target cost     目標(biāo)成本

T     (618)terotechnology     設(shè)備綜合工程學(xué)

T     (619)throughput accounting     生產(chǎn)量會(huì)計(jì)

T     (620)time     時(shí)間

T     (621)time sheet     時(shí)間記錄表

T     (622)total assets     總資產(chǎn)

T     (623)total quality management     全面質(zhì)量管理

T     (624)total stocks     存貨總計(jì)

T     (625)trade creditors     購(gòu)貨客戶(應(yīng)付帳款)

T     (626)trade debtors     銷貨客戶(應(yīng)收帳款)

T     (627)trading profit and loss account     營(yíng)業(yè)損益表

T     (628)transfer price     轉(zhuǎn)讓價(jià)格

T     (629)transit time     中轉(zhuǎn)時(shí)間

T     (630)treasurership     財(cái)務(wù)長(zhǎng)制度

T     (631)trail balance     試算平衡表

T     (632)turnover     營(yíng)業(yè)額

U     (633)uncalled share capital     未催繳股本

U     (634)under capitalization     不足資本化

U     (635)under or over-absorbed overhead     少吸收或多吸收的制造費(fèi)用

U     (636)uniform accounting     統(tǒng)一會(huì)計(jì)

U     (637)uniform costing     統(tǒng)一成本計(jì)算

U     (638)unissued share capital     未發(fā)行股本

V     (639)value     價(jià)值

V     (640)value added     增值

V     (641)value analysis     價(jià)值分析

V     (642)value for money audit     經(jīng)濟(jì)效益審計(jì)

V     (643)variable cost     變動(dòng)成本

V     (644)variable cost of sales     銷售的變動(dòng)成本

V     (645)variance     差異

V     (646)variance accounting     差異會(huì)計(jì)

V     (647)variance administrative cost     行政管理費(fèi)用差異

V     (648)variance analysis     差異分析

V     (649)variance budget     預(yù)算差異

V     (650)variance direct labour efficiency     直接人工效率差異

V     (651)variance direct labour rate     直接人工費(fèi)率差異

V     (652)variance direct labour total     直接人工總差異

V     (653)variance direct material mix     直接材料結(jié)構(gòu)差異

V     (654)variance direct materials price     直接材料價(jià)格差異

V     (655)variance direct materials total     直接材料總差異

V     (656)variance direct material usage     直接材料用量差異

V     (657)variance direct material yield     直接材料產(chǎn)出率差異

V     (658)variance fixed production overhead expenditure 固定生產(chǎn)性制造費(fèi)用耗費(fèi)差異

V     (659)variance fixed production overhead total     固定生產(chǎn)性制造費(fèi)用總差異

V     (660)variance fixed production overhead volume 固定生產(chǎn)性制造費(fèi)用業(yè)務(wù)量差異

V     (661)variance market share     市場(chǎng)份額差異

V     (662)variance market size     市場(chǎng)規(guī)模差異

V     (663)variance marketing cost     營(yíng)銷成本差異

V     (664)variance operational     經(jīng)營(yíng)差異

V     (665)variance operational price     經(jīng)營(yíng)價(jià)格差異

V     (666)variance operation usage     經(jīng)營(yíng)用量差異

V     (667)variance planning     計(jì)劃差異

V     (668)variance planning price     計(jì)劃價(jià)格差異

V     (669)variance quality cost     質(zhì)量成本差異

V     (670)variance revision     標(biāo)準(zhǔn)修訂差異

V     (674)variance sales mix contribution     銷售貢獻(xiàn)毛益差異

V     (675)variance sales mix profit     銷售結(jié)構(gòu)利潤(rùn)差異

V     (676)variance sales quantity contribution     銷售數(shù)量貢獻(xiàn)毛益差異

V     (677)variance sales quanity profit     銷售數(shù)量利潤(rùn)差異

V     (678)variance sales turnover     銷售收入差異

V     (679)variance sales volume contribution     銷售業(yè)務(wù)量貢獻(xiàn)毛益差異

V     (680)variance sales volume profit     銷售業(yè)務(wù)量利潤(rùn)差異

V     (681)variance selling price     銷售價(jià)格差異

V     (682)variance total profit     總利潤(rùn)差異

V     (683)variance variable production overhead efficiency

變動(dòng)生產(chǎn)性制造費(fèi)用效率差異

V     (684)variance variable production overhead expenditure

變動(dòng)生產(chǎn)性制造費(fèi)用耗費(fèi)差異

V     (685)variance variable production overhead total

變動(dòng)生產(chǎn)性制造費(fèi)用總差異

V     (686)virement     預(yù)算流用

V     (687)vote     表決

V     (688)voucher     憑證

W     (689)waiting time     等候時(shí)間

W     (690)waste     廢品(料)

W     (691)wasting asset     遞耗資產(chǎn)

W     (692)weighted average cost of capital     資本的加權(quán)平均成本

W     (693)weighted average price     加權(quán)平均價(jià)格

W     (694with resource     有追索權(quán)

W     (695)withut recourse     無(wú)追索權(quán)

W     (696)working capital     營(yíng)運(yùn)資本

W     (697)write-down     減值

Z     (698)zero base budgeting     零基預(yù)算

Z     (699)zero coupon bond     無(wú)息債券

Z     (700)Z score     破產(chǎn)預(yù)測(cè)計(jì)分法

      點(diǎn)擊在線咨詢澤稷老師，ACCA中文寶典免費(fèi)領(lǐng)，更有機(jī)會(huì)獲得海量免費(fèi)ACCA學(xué)習(xí)資料。