9月ACCA考试已经越来越近了，各位准备参加考试的小伙伴们，你们复习的怎么样了。泽稷小编给你推荐常用英语单词，助你一臂之力。

A (1)ABC作业基础成本计算

A (2)absorbed overhead已吸收制造费用

A (3)absorption costing吸收成本计算

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

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)Associated company联营公司

A (41)Attainable standard可达标准

A (42)Attributable 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

B (49)Back-to-back loan易币贷款

B (50)Back flush accounting倒退成本计算

B (51)Bad debts坏帐

B (52)Bad debts ratio坏帐比率

B (53)bank charges银行手续费

B (54)Bank overdraft银行透支

B (55)Bank reconciliation银行存款调节表

B (56)Bank statement银行对帐单

B (57)Bankruptcy破产

B (58)Basis of apportionment分摊基础

B (59)Batch批量

B (60)Batch costing分批成本计算

B (61)Beta factorBB (市场)风险因素

B (62)Bill帐单

B (63)Bill of exchange汇票

B (64)Bill of landing提单

B (65)Bill of materials用料预计单

B (66)Bill payable应付票据

B (67)Bill receivable应收票据

B (68)Bin card存货记录卡

B (69)Bonus红利

B (70)book-keeping薄记

B (71)Boston classification波士顿分类

B (72)Breakeven chart保本图

B (73)Breakeven point保本点

B (74)breaking-down time复位时间

B (75)Budget预算

B (76)Budget center预算中心

B (77)Budget cost allowance预算成本折让

B (78)Budget manual预算手册

B (79)Budget period预算期间

B (80)Budgetary control预算控制

B (81)Budgeted capacity预算生产能力

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

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)Capital commitment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 (107)cash现金

C (108)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)cherub支票

C (122)cherub 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 (127)commitment accounting承偌确认会计

C (128)common cost共同成本

C (129)company limited by guarantee有限担保责任公司

C (130)company limited shares股份有限公司

C (131)competitive 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 venture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

D (202)debenture债券

D (203)debit note借项通知

D (204)debit capacity举债能力

D (205)debt ratio债务比率

D (206)debtor债务人

D (207)debtor days ratio应收帐款天数率

D (208)debtors应收款

D (209)debtors ledger应收帐款分类帐

D (210)debtor’age analysis应收帐款帐龄分析

D (211)decision driven costs决策连动成本

D (212)decision tree决策树

D (213)defects次品

D (214)deferred expenditure递延支出

D (215)deferred shares递延股份

D (216)deferred taxation递延税款

D (217)delivery note交货单

D (218)departmental accounts部门报表

D (219)departmental budget部门预算

D (220)depreciation折旧

D (221)dispatch note发运单

D (222)development cost开发成本

D (223)differential cost差别成本

D (224)direct hours yield直接工时产出率

D (225)direct labor cost-standard标准直接人工成本

D (226)direct labor efficiency-variance直接人工效率差异

D (227)direct labor rate—variance直接人工费率差异

D (228)direct labor total-variance直接人工总差异

D (229)direct material mix-variance直接材料结构差异

D (230)direct price-variance直接材料价格差异

D (231)direct material total-variance直接材料总差异

D (232)direct materials usage-variance直接材料用量差异

D (233)direct materials yield-variance直接材料产出率差异

D (234)direct cost直接成本

D (235)direct debit直接借项

D (236)direct hours yield直接小时产出率

D (237)direct labor cost percentage rate直接人工成本百分比

D (238)direct labor hour rate直接人工小时率

D (239)directs on indirect work间接工作事项上的工时

D (240)discount rate贴现率

D (241)discounted cash flow现金流量贴现

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 hour’s 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

E (256)earning per share每股盈利

E (257)earning ratio市盈率

E (258)economic order quantity (EOQ)经济订购批量

E (259)efficient market hypothesis有效市场假设

E (260)efficiency ration效率性比率

E (261)element of cost成本要素

E (262)entity经济个体

E (262)environmental audit环境审计

E (263)environmental impact assessment环境影响评价

E (264)EOQ经济订购批量

E (265)equity权益

E (266)equity method of accounting权益法会计计算

E (267)equity share capital权益股本

E (268)equivalent units当量

E (269)event事项

E (270)exceptional items例外事项

E (271)expected value期望值

E (272)expenditure支出

E (273)expenses费用

E (274)external audit外部审计

E (275)external failure cost外部损失成本

E (276)extraordinary items非常事项

F (277)factory good让售商品

F (278)factoring应收帐款让售

F (279)fail value公允价值

F (280)feedback反馈

F (281)FIFO先近先出法

F (282)final accounts年终报表

F (283)finance lease融资租赁

F (284)financial accounting财务会计

F (285)financial accounts calendar adjustment财务报表的日历时间调整

F (286)financial management财务管理

F (287)financial planning财务计划

F (288)financial statement财务报表

F (289)finished goods完成品

F (290)fixed asset固定资产

F (291)fixed overhead固定制造费用

F (292)fixed asset turnover固定资产周转率

F (293)fixed assets register固定资产登记薄

F (294)fixed cost固定成本

F (295)flexed budget变动限额预算

F (296)flexible budget弹性预算

F (297)float time浮动时间

F (298)floating charge流动抵押

F (299)flow of funds statement资金流量表

F (300)forecasting预测

F (301)founder’s shares发起人股份

F (302)full capacity满负荷生产能力

F (303)function costing职能成本计算

F (304)functional budget职能预算

F (305)fund accounting基金会计

F (306)fundamental accounting concept基础会计概念

F (307)fungible assets可互换资产

F (308)futuristic planning远景计划

G (309)gap analysis间距分析

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

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