acca词汇总结表..doc

Aaa 美国会计学会 (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??? 帐户,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(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)accounting period??? 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(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(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(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)backflush accounting??? 倒退成本计算?(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?(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???