ACCA 700词.doc

001 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031 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 back flush 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 应收票据 68 bin card 存货记录卡 69 bonus 红利 70 book-keeping 薄记 71 boston classification 波士顿分类 72 breakeven chart 保本图 73 breakeven point 保本点 74 breaking-down time 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 budg