對很多考生來講，ACCA考試的難度不是知識點的應用，而是專業(yè)詞匯的記憶。為了幫助大家更好地記下財務詞匯信息，小編今天就給大家匯總了一部分的中英文詞匯對照。詳細內容如下：

(1)ABC    作業(yè)基礎成本計算

(2)absorbed overhead    已吸收制造費用

(3)absorption costing    吸收成本計算

(4)account    帳戶,報表

(5)accounting postulate    會計假設

(6)accounting series release    會計公告文件

(7)accounting valuation    會計計價

(8)account sale    承銷清單

(9)accountability concept    經營責任概念

(10)accountancy    會計職業(yè)

(11)accountant    會計師

(12)accounting    會計

(13)agency cost    代理成本

(14)accounting bases    會計基礎

(15)accounting manual     會計手冊

(16) Accounting period 會計期間

(17) Accounting policies 會計方針

(18) Accounting rate of return 會計報酬率

(19) Accounting reference date 會計參照日

(20) accounting reference period 會計參照期間

(21) Accrual concept 應計概念

(22) Accrual expenses 應計費用

(23) Acid test ration 速動比率(酸性測試比率)

(24) Acquisition 購置

(25) Acquisition accounting 收購會計

(26) Activity based accounting 作業(yè)基礎成本計算

(27) Adjusting events 調整事項

(28) Administrative expenses 行政管理費

(29) Advice note 發(fā)貨通知

(30) Amortization 攤銷

(31) Analytical review 分析性檢查

(32) Annual equivalent cost 年度等量成本法

(33) Annual report and accounts 年度報告和報表

(34) Appraisal cost 檢驗成本

(35) Appropriation account 盈余分配帳戶

(36) Articles of association 公司章程細則

(37) Assets 資產

(38) Assets cover 資產保障

(39) Asset value per share 每股資產價值

(40) Associated company 聯(lián)營公司

(41) Attainable standard 可達標準

(42) Attributable profit 可歸屬利潤

(43) Audit 審計

(44) Audit report 審計報告

(45) Auditing standards 審計準則

(46) Authorized share capital 額定股本

(47) Available hours 可用小時

(48) Avoidable costs 可避免成本

(49) Back-to-back loan 易幣貸款

(50) Back flush accounting 倒退成本計算

(51) Bad debts 壞帳

(52) Bad debts ratio 壞帳比率

(53) bank charges  銀行手續(xù)費

(54) Bank overdraft 銀行透支

(55) Bank reconciliation 銀行存款調節(jié)表

(56) Bank statement 銀行對帳單

(57) Bankruptcy 破產

(58) Basis of apportionment 分攤基礎

(59) Batch 批量

(60) Batch costing 分批成本計算

(61) Beta factor(市場)風險因素

(62) Bill 帳單

(63) Bill of exchange 匯票

(64) Bill of landing  提單

(65) Bill of materials  用料預計單

(66) Bill payable 應付票據(jù)

(67) Bill receivable 應收票據(jù)

(68) Bin card 存貨記錄卡

(69) Bonus 紅利

(70) book-keeping 薄記

(71)Boston classification 波士頓分類

(72) Breakeven chart 保本圖

(73) Breakeven point 保本點

(74) breaking-down time 復位時間

(75) Budget 預算

(76) Budget center 預算中心

(77) Budget cost allowance 預算成本折讓

(78) Budget manual 預算手冊

(79) Budget period 預算期間

(80) Budgetary control 預算控制

(81) Budgeted capacity 預算生產能力

(82) Burden 制造費用

(83) Business center 經營中心

(84) Business entity 營業(yè)個體

(85) Business unit 經營單位

(86) Buy-out management 管理性購買產權

(87) By-product 副產品

(88) called-up share capital 催繳股本

(89) Capacity 生產能力

(90) Capacity ratios 生產能力比率

(91) Capital 資本

(92) Capital assets pricing model 資本資產計價模式

(93) Capital commitment 承偌資本

(94) Capital employed 已運用的資本

(95) Capital expenditure 資本支出

(96) Capital expenditure authorization 資本支出核準

(97) Capital expenditure control 資本支出控制

(98) Capital expenditure proposal 資本支出申請

(99) Capital funding planning 資本基金籌集計劃

(100) capital gain 資本收益

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