ACCA/CAT

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ACCA常用单词汇总(397-494)

来源 :中华考试网 2017-02-03

  M (397)market share 市场份额

  M (398)marketing cost 营销成本

  M (399)matching concept 配比概念

  M (400)materiality concept 重要性概念

  M (401)materials requisition 领料单

  M (402)materials returned note 退料单

  M (403)materials transfer note 材料转移单

  M (404)memorandum of association 公司设立细则

  M (405)merger 兼并

  M (406)merger accounting 兼并会计

  M (407)minority interest 少数股权

  M (408)mixed cost 混合成本

  N (409)net assets 净资产

  N (410)net book value 净帐面价值

  N (411)net liquid funds 净可变现资金

  N (412)net margin 净边际

  N (413)net present value(NPV) 净现值

  N (414)net profit 净利润

  N (415)net realizable value 可变现净值

  N (416)net worth 资产净值

  N (417)network analysis 网络分析

  N (418)noise 干捞

  N (419)nominal account 名义帐户

  N (420)nominal share capital 名义股本

  N (421)nominal holding 代理持有股份

  N (422)non-adjusting events 非调整事项

  N (423)non-financial performance measurement 非财务业绩计量

  N (424)non-intergrated accounts 非综合报表

  N (425)non-liner programming 非线性规划

  N (426)non-voting shares 无表决权的股份

  N (427)notional cost 名义成本

  N (428)number of days stock 存货周转天数

  N (429)number of weeks stock 存货周转周数

  O (430)objective classification 客体分类

  O (431)obsolescence 陈旧

  O (432)off balance sheet finance 资产负债表外筹资

  O (433)offer for sale 标价出售

  O (434)operating budget 经营预算

  O (435)operating lease 经营租赁

  O (436)operating statement 营业报表

  O (437)operation time 操作时间

  O (438)operational control 经营控制

  O (439)operational gearing 经营杠杆

  O (440)operating plans 经营计划

  O (441)opportunity cost 机会成本

  O (442)order 定单

  O (443)ordinary shares 普通股

  O (444)out-of-date cheque 过期支票

  O (445)over capitalization 过分资本化

  O (446)overhead 制造费用

  O (447)overhead absorption rate 制造费用分配率

  O (448)overhead cost 制造费用

  O (449)overtrading 超过营业资金的经营

  P (450)paid cheque 已付支票

  P (451)paid-up share capital 认定股本

  P (452)parent company 母公司

  P (453)pareto distribution 帕累托分布

  P (454)participating preference shares 参与优先股

  P (455)partnership 合伙

  P (456)payable ledger 应付款项帐户

  P (457)payback 回收期

  P (458)payments and receipts account 收入和支出报表

  P (459)payments withheld 保留款额

  P (460)payroll 工资单

  P (461)payroll analysis 工资分析

  P (462)percentage profit on turnover 利润对营业额比率

  P (463)period cost 期间成本

  P (464)perpetual inventory 永续盘存

  P (465)personal account 记名帐户

  P (466)PEPT 项目评审法

  P (467)petty cash account 备用金帐户

  P (468)petty cash voucher 备用金凭证

  P (469)physical inventory 实地盘存

  P (470)planning 计划

  P (471)planning horizon 计划时限

  P (472)planning period 计划期间

  P (473)policy cost 政策成本

  P (474)position audit 状况审计

  P (475)post balance sheet events 资产负债表编后事项

  P (476)practical capacity 实际生产能力

  P (477)pre-acquisition losses 购置前损失

  P (478)pre-acquisition profits 购置前利润

  P (479)preference shares 优先股

  P (480)preference creditors 优先债权人

  P (481)preferred creditors 优先债权人

  P (482)prepayments 预付款项

  P (483)present value 现值

  P (484)prevention cost 预防成本

  P (485)price ratio 市盈率

  P (486)prime cost 主要成本

  P (487)prime entry-books of 原始分录登记薄

  P (488)principal budget factor 主要预算因素

  P (489)prior charge capital 优先股

  P (490)prior year adjustments 以前年度调整

  P (491)priority base budgeting 优先顺序体制的预算

  P (492)private company 私人公司

  P (493)pro-forma invoice 预开发票

  P (494)problem child 问号产品

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