ACCA/CAT

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ACCA常用单词汇总(301-396)

来源 :中华考试网 2017-02-03

  (301)founder’s shares发起人股份

  (302)full capacity 满负荷生产能力

  (303)function costing 职能成本计算

  (304)functional budget 职能预算

  (305)fund accounting 基金会计

  (306)fundamental accounting concept 基础会计概念

  (307)fungible assets 可互换资产

  (308)futuristic planning 远景计划

  G (309)gap analysis 间距分析

  G (310)gearing 举债经营比率(杠杆)

  G (311)goal congruence 目标一致性

  G (312)going concern concept 持续经营概念

  G (313)goods received note 商品收讫单

  G (314)goodwill 商誉

  G (315)gross dividend yield 总股息产出率

  G (316)gross margin 总边际

  G (317)gross profit 毛利润

  G (318)gross profit percentage 毛利润百分比

  G (319)group 企业集团

  G (320)group accounts 集团报表

  H (312)high-geared 高结合杠杆(比例)

  H (313)hire purchase 租购

  H (314)historical cost 历史成本

  H (315)historical cost accounting 历史成本会计

  H (316)hours 小时

  H (317)hurdle rate 最低可接受的报酬率

  I (318)ideal standard 理想标准

  I (319)idle capacity ration 闲置生产能力比率

  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)income and expenditure account 收益和支出报表

  I (324)incomplete 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

  J (345)job 定单

  J (346)job card 工作卡

  J (347)job costing 工作成本计算

  J (348)job sheet 工作单

  J (349)joint cost 联合成本

  J (350)joint products 联产品

  J (351)joint stock company 股份公司

  J (352)joint venture 合资经营

  J (353)journal 日记帐

  J (354)just-in-time(JIT) 适时制度

  J (355)jusy-in-time production 适时生产

  J (356)just-in-time purchasing 适时购买

  K (357)key factor 关键因素

  L (358)labour 人工

  L (359)labour transfer note 人工转移单

  L (360)leaning curve 学习曲线

  L (361)ledger 分类帐户

  L (362)length of order book 定单平均周期

  L (363)letter of credit 信用证

  L (364)leverage 举债经营比率

  L (365)liabilities 负债

  L (366)life cycle costing 寿命周期成本计算

  L (367)LIFO 后近先出法

  L (368)limited liability company 有限责任公司

  L (369)limiting factor 限制因素

  L (370)line-item budget 明细支出预算

  L (371)liner programming 线性规划

  L (372)liquid assets 变现资产

  L (373)liquidation 清算

  L (374)liquidity ratios 易变现比率

  L (375)loan 贷款

  L (376)loan capital 借入资本

  L (377)long range palnning 长期计划

  L (378)lost time record 虚耗时间记录

  L (379)low geared 低结合杠杆(比例)

  L (380)lower of cost or net realizable value concept 成本或可变净价孰低概念

  M (381)machine hour rate 机器小时率

  M (382)machine time record 机器时间记录

  M (383)managed cost 管理成本

  M (384)management accounting 管理会计

  M (385)management accounting concept 管理会计概念

  M (386)management accounting guides 管理会计指导方针

  M (387)management audit 管理审计

  M (388)management buy-out 管理性购买产权

  M (389)management by exception 例外管理原则

  M (390)margin 边际

  M (391)margin of safety ration 安全边际比率

  M (392)margin cost 边际成本

  M (393)margin costing 边际成本计算

  M (394)mark-down 降低标价

  M (395)mark-up 提高标价

  M (396)market risk premium 市场分险补偿

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