文档介绍：ACCA考试必备财务英语词汇ABC作业基础成本计算(2)absorbedoverhead已吸收制造费用(3)absorptioncosting吸收成本计算(4)account帐户,报表(5)accountingpostulate会计假设(6)ountingvaluation会计计价(8)accountsale承销清单(9)ountancy会计职业(11)accountant会计师(12)accounting会计(13)agencycost代理成本(14)accountingbases会计基础(15)accountingmanual会计手册(16)Accountingperiod会计期间(17)Accountingpolicies会计方针(18)Accountingrateofreturn会计报酬率(19)Accountingreferencedate会计参照日(20)accountingreferenceperiod会计参照期间(21)Accrualconcept应计概念(22)Accrualexpenses应计费用(23)Acidtestration速动比率(酸性测试比率)(24)Acquisition购置(25)ounting收购会计(26)ounting作业基础成本计算(27)Adjustingevents调整事项(28)Administrativeexpenses行政管理费(29)Advicenote发货通知(30)Amortization摊销(31)Analyticalreview分析性检查(32)Annualequivalentcost年度等量成本法(33)ounts年度报告和报表(34)Appraisalcost检验成本(35)ount盈余分配帐户(36)Articlesofassociation公司章程细则(37)Assets资产(38)Assetscover资产保障(39)Assetvaluepershare每股资产价值(40)pany联营公司(41)Attainablestandard可达标准(42)Attributableprofit可归属利润(43)Audit审计(44)Auditreport审计报告(45)Auditingstandards审计准则(46)Authorizedsharecapital额定股本(47)Availablehours可用小时(48)Avoidablecosts可避免成本(49)Back-to-backloan易币贷款(50)ounting倒退成本计算(51)Baddebts坏帐(52)Baddebtsratio坏帐比率(53)bankcharges银行手续费(54)Bankoverdraft银行透支(55)Bankreconciliation银行存款调节表(56)Bankstatement银行对帐单(57)Bankruptcy破产(58)Basisofapportionment分摊基础(59)Batch批量(60)Batchcosting分批成本计算(61)Betafactor(市场)风险因素(62)Bill帐单(63)Billofexchange汇票(64)Billoflanding提单(65)Billofmaterials用料预计单(66)Billpayable应付票据(67)Billreceivable应收票据(68)Bincard存货记录卡(69)Bonus红利(70)book-keeping薄记(71)Bostonclassification波士顿分类(72)Breakevenchart保本图(73)Breakevenpoint保本点(74)breaking-downtime复位时间(75)Budget预算(76)Budgetcenter预算中心(77)Budgetcostallowance预算成本折让(78)Budgetmanual预算手册(79)Budgetperiod预算期间(80)Budgetarycontrol预算控制(81)Budgetedcapacity预算生产能力(82)Burden制造费用(83)Businesscenter经营中心(84)Businessentity营业个体(85)Businessunit经营单位(86)Buy-outmanagement管理性购买产权(87)By-product副产品(88)called-upsharecapital催缴股本(89)Capacity生产能力(90)Capacityratios生产能力比率(91)Capital资本(92)Capitalassetspricingmodel资本资产计价模式(93)mitment承偌资本(94)Capitalemployed已运用的资本(95)Capitalexpend