acca的细节（干货ACCA入门词汇必知）

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(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 账户，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

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(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) Accountingperiod 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

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(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

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(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

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(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

(45)Auditing standards 审计准则

(46)Authorized share capital 额定股本

(47)Available hours 可用小时

(48)Avoidable costs 可避免成本

(49)Back-to-back loan 易币贷款

(50)Back flush accounting 倒退成本计算

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(51)Bad debts 坏帐

(52)Bad debts ratio 坏帐比率

(53)bank charges 银行手续费

(54)Bank overdraft 银行透支

(55)Bank reconciliation 银行存款调节表

(56)Bank statement 银行对帐单

(57)Bankruptcy 破产

(58)Basis of apportionment 分摊基础

(59)Batch 批量

(60)Batch costing 分批成本计算

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(61)Beta factor(市场)风险因素

(62)Bill 帐单

(63)Bill of exchange 汇票

(64)Bill of landing 提单

(65)Bill of materials 用料预计单

(66)Bill payable 应付票据

(67)Bill receivable 应收票据

(68)Bin card 存货记录卡

(69)Bonus 红利

(70)book-keeping 薄记

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(71)Bostonclassification 波士顿分类

(72)Breakeven chart 保本图

(73)Breakeven point 保本点

(74) breaking-downtime 复位时间

(75)Budget 预算

(76)Budget center 预算中心

(77)Budget cost allowance 预算成本折让

(78)Budget manual 预算手册

(79)Budget period 预算期间

(80)Budgetary control 预算控制

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(81)Budgeted capacity 预算生产能力

(82)Burden 制造费用

(83)Business center 经营中心

(84)Business entity 营业个体

(85)Business unit 经营单位

(86)Buy-out management 管理性购买产权

(87)By-product 副产品

(88)called-up share capital 催缴股本

(89)Capacity 生产能力

(90)Capacity ratios 生产能力比率

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(91)Capital 资本

(92)Capital assets pricing model 资本资产计价模式

(93)Capital commitment 承偌资本

(94)Capital employed 已运用的资本

(95)Capital expenditure 资本支出

(96)Capital expenditure authorization 资本支出核准

(97)Capital expenditure control 资本支出控制

(98)Capital expenditure proposal 资本支出申请

(99)Capital funding planning 资本基金筹集计划

(100)capital gain 资本收益

编辑：YU

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