ACCA考试Paper2.4和Paper2.5基本词汇(1)

标签：ACCA考试试题,acca培训,acca考试科目,http://www.gaofen123.com ACCA考试Paper2.4和Paper2.5基本词汇(1),
i (320)idle time 闲置时间
i (321)impersonal accounts 非记名帐户
i (322)imprest system 定额备用制度
i (323)ie and expenditure account 收益和支出报表
i (324)iplete records 不完善记录
i (325)incremental cost 增量成本
i (326)incremental yield 增量产出率
i (327)indirect cost 间接成本
i (328)indirect hours 间接小时
i (329)insolvency 无力偿付
i (330)intangible asset 无形资产
i (331)integrated accounts 综合报表
i (332)interdependency concept 关联性概念
i (333)interest cover 利息保障倍数
i (334)interlocking accounts 连锁报表
i (335)internal audit 内部审计
i (336)internal check 内部牵制
i (337)internal control system 内部控制体系
i (338)internal failure cost 内部损失成本
i (339)internal rate of return(irr) 内含报酬率
i (340)inventory 存货
i (341)investment 投资
i (342)investment center 投资中心
i (343)invoice register 发票登记薄
i (344)issued share capital 已发行股本

本文共12页: 第 [9] [10] [11] [12] 页 www.gaofen123.com 本文共12页: 第 [9] [10] [11] [12] 页 www.gaofen123.com www.gaofen123.com 本文共12页：第 【10】 【11】 【12】 页 www.gaofen123.com
r (552)rolling forecast 滚动预测
s (553)sales ledger 销售分类帐
s (554)sales order 销售定单
s (555)sales per employee 每员工销售额
s (556)scrap 废料
s (557)scrip issue 红股发行
s (558)secured creditors 有担保的债权人
s (559)segmental reporting 分部报告
s (560)selling cost 销售成本
s (561)semi-fixed cost 半固定成本
s (562)semi-variable cost 半变动成本
s (563)sensitivity analysis 敏感性分析
s (564)service cost center 服务成本中心
s (565)service costing 服务成本计算
s (566)set-up time 安装时间
s (567)shadow prices 影子价格
s (568)share 股票
s (569)share capital 股份资本
s (570)share option scheme 购股权证方案
s (571)share premium 股票溢价
s (572)sight draft 即期汇票
s (573)single-entry book-keeping 单式薄记
s (574)sinking fund 偿债基金
s (575)slack time 松驰时间
s (576)social responsibility cost 社会责任成本
s (577)sole trader 独资经营者
s (578)source and application of funds statement 资金来源和运用表
s (579)special order costing 特殊定单成本计算
s (580)staff costs 职工成本
s (581)standard 标准
s (582)standard accounting practice 标准会计实务
s (583)standard cost 标准成本
s (584)standard costing 标准成本计算
s (585)standard direct labour cost 标准直接人工
s (586)standard hour 标准小时
s (587)standard minute 标准分钟
s (588)standard performace-labour 标准人工业绩
s (589)standard time 标准时间
s (590)standard order 经常性定单
s (591)statement of account 营业帐单
s (592)statement of affairs 财务状况表
s (593)statutory body 法定实体
s (594)stock 存货
s (595)stock control 存货控制
s (596)stock turnover 存货周转率
s (597)stocktaking 盘点存货
s (598)stores requisition 领料申请单
s (599)strategic business unit 战略性经营单位
s (600)strategic management accounting 战略管理会计
s (601)strategic planning 战略计划
s (602)strategy 战略
s (603)subjective classification 主体分类
s (604)subscribed share capital 已认购的股本
s (605)subsidiary undertaking 子公司
s (606)sunk cost 沉没成本
s (608)supply estimate 预算估计
s (609)supply expenditure 预算支出
s (609)suspense account 暂记帐户
s (610)swot analysis 长处和短处,机会和威胁分析
s (611)system 制度,体系

www.gaofen123.com
t (612)tactical planning 策略计划
t (613)tactics 策略
t (614)take-over 接收
t (615)tangible asset 有形资产
t (616)tangible fixed asset statement 有形固定资产表
t (617)target cost 目标成本
t (618)terotechnology 设备综合工程学
t (619)throughput accounting 生产量会计
t (620)time 时间
t (621)time sheet 时间记录表
t (622)total assets 总资产
t (623)total quality management 全面质量管理
t (624)total stocks 存货总计
t (625)trade creditors 购货客户(应付帐款)
t (626)trade debtors 销货客户(应收帐款)
t (627)trading profit and loss account 营业损益表
t (628)transfer price 转让价格
t (629)transit time 中转时间
t (630)treasurership 财务长制度
t (631)trail balance 试算平衡表

_ ol3
dJ[ 财会考试acca/cat考试 )_ ol3
dJ

t (632)turnover 营业额
u (633)uncalled share capital 未催缴股本
u (634)under capitalization 不足资本化
u (635)under or over-absorbed overhead 少吸收或多吸收的制造费用
u (636)uniform accounting 统一会计
u (637)uniform costing 统一成本计算
u (638)unissued share capital 未发行股本
v (639)value 价值
v (640)value added 增值
v (641)value analysis 价值分析
v (642)value for money audit 经济效益审计
v (643)variable cost 变动成本
v (644)variable cost of sales 销售的变动成本
v (645)variance 差异
v (646)variance accounting 差异会计
v (647)variance administrative cost 行政管理费用差异
v (648)variance analysis 差异分析
v (649)variance budget 预算差异
v (650)variance direct labour efficiency 直接人工效率差异
v (651)variance direct labour rate 直接人工费率差异
v (652)variance direct labour total 直接人工总差异
v (653)variance direct material mix 直接材料结构差异
v (654)variance direct materials price 直接材料价格差异
v (655)variance direct materials total 直接材料总差异
v (656)variance direct material usage 直接材料用量差异
v (657)variance direct material yield 直接材料产出率差异
v (658)variance fixed production overhead expenditure 固定生产性制造费用耗费差异
v (659)variance fixed production overhead total 固定生产性制造费用总差异
v (660)variance fixed production overhead volume 固定生产性制造费用业务量差异
v (661)variance market share 市场份额差异
v (662)variance market size 市场规模差异
v (663)variance marketing cost 营销成本差异
v (664)variance operational 经营差异
v (665)variance operational price 经营价格差异
v (666)variance operation usage 经营用量差异
v (667)variance planning 计划差异
v (668)variance planning price 计划价格差异
v (669)variance quality cost 质量成本差异
v (670)variance revision 标准修订差异
v (674)variance sales mix contribution 销售贡献毛益差异
v (675)variance sales mix profit 销售结构利润差异
v (676)variance sales quantity contribution 销售数量贡献毛益差异
v (677)variance sales quanity profit 销售数量利润差异
v (678)variance sales turnover 销售收入差异
v (679)variance sales volume contribution 销售业务量贡献毛益差异
v (680)variance sales volume profit 销售业务量利润差异
v (681)variance selling price 销售价格差异
v (682)variance total profit 总利润差异
v (683)variance variable production overhead efficiency 变动生产性制造费用效率差异
v (684)variance variable production overhead expenditure 变动生产性制造费用耗费差异
v (685)variance variable production overhead total 变动生产性制造费用总差异
v (686)virement 预算流用
v (687)vote 表决
v (688)voucher 凭证
w (689)waiting time 等候时间
w (690)waste 废品(料)
w (691)wasting asset 递耗资产

上一页  [1] [2] [3]  下一页