2025年ACCA考试高频关键词汇宝典

lABC作业基础成本计算50Back flushaccounting倒退成本计算2absorbed overhead已吸取制造费用51Bad debts坏帐3absorption costing吸取成本计算52Bad debts ratio坏帐比率4account帐户，报表53bank charges银行手续费5accounting postulate会计假设54Bank overdraft银行透支6accounting seriesrelease会计公告文献55Bank reconciliation银行存款调整表7accounting valuation会计计价56Bank statement银行对帐单8account sale承销清单57Bankruptcy破产9accountability58Basis ofapportionment分摊基础concept会计职59Batch批量lOaccountancy也会计师60Batch costing分批成本计算llaccountant会计代理市场风险原因61Beta factor12accounting成本帐单62Bill13agency cost63Bill ofexchange汇票14accounting bases会计基础64Bill oflanding提单会计手册15accounting manual用料估计单65Bill ofmaterials会计期间16Accounting period应付票据66Bill payable17Accounting policies会计方针应收票据67Bill receivable18Accounting rateof return会计酬劳率存货记录卡68Bin card19Accounting referencedate会计参照日69Bonus红利20accounting referenceperiod会计参照期间70book-keeping薄记21Accrual concept应计概念波士顿分类71Boston classification应计费用22Accrual expenses保本图72Breakeven chart23Acid testration速动比率酸性测试比率73Breakeven point保本点24Acquisition购置74breaking-down time复位时间25Acquisition accounting收购会计预算75Budget作业基础成本计算26Activity basedaccounting预算中心76Budget center27Adjusting events调整事项77Budget costallowance预算成本折让28Administrative expenses行政管理费78Budget manual预算手册29Advice note发货告知预算期间79Budget period摊销30Amortization预算控制80Budgetary control31Analytical review分析性检查81Budgeted capacity预算生产能力32Annual equivalentcost年度等量成本法82Burden制造费用33Annual reportand accounts年度汇报和报表83Business center经营中心检查成本34Appraisal cost84Business entity营业个体35Appropriation account盈余分派帐户85Business unit经营单位企业章程细则36Articles ofassociation管理性购置产权86Buy-out management资产37Assets87By-product副产品38Assets cover资产保障88called-up share capital催缴股本39Asset valueper share每股资产价值89Capacity生产能力联营企业40Associated company生产能力比率90Capacity ratios可达原则41Attainable standard91Capital资本42Attributable profit可归属利润92Capital assetspricing model资本资产计价模式43Audit审计93Capital commitment承偌资本审计汇报44Audit report已运用的资本94Capital employed审计准则45Auditing standards95Capital expenditure资本支出46Authorized sharecapital额定股本96Capital expenditureauthorization资本支出核准47Available hours可用小时97Capital expenditurecontrol资本支出控制可防止成本48Avoidable costs资本支出申请98Capital expenditureproposal易币贷款49Back-to-back loan99Capital fundingplanning资本基金筹集计划100capital gain资本收益资本投资评估控制帐户101capital investmentappraisal150control account102capital maintenance资本保全151control limits控制程度103capital resourceplanning资本资源计划152controllability concept可控制概念资本盈余可控制成本104capital surplus153controllable cost105capital turnover资本周转率154conversion cost加工成本106card记录卡155convertible loanstock可转换为股票的贷款107cash现金156corporate appraisal企业评估现金帐户企业计划108cash account157corporate planning109cash book现金帐薄158corporate socialreporting企业社会汇报110cash cow金牛产品159corporation股份企业111cash flow现金流量160cost成本现金贴现成本帐户112cash discounted161cost account113cash flowbudget现金流量预算162cost accounting成本会计114cash flowstatement现金流量表163cost accountingmanual成本手册115cash ledger现金分类帐164cost accountscalendar成本报表的日历时间现金限额成本调整116cash limit165cost adjustment117CCA现时成本会计166cost allocation成本分派中心成本分摊118center167cost apportionment变更时间成本归属119changeover time168cost attribution120chartered entity特许经济个体169cost audit成本审计121cherub支票170cost behaviour成本性态支票登记薄成本效益分析122cherub register171cost benefitanalysis零钱分类成本中心123coin analysis172cost center124classification分类173cost driver成本动因125clock card工时卡174cost ofcapital资本成本代码相符成本126code175cost ofconformance承偌确认会计销货成本127commitment accounting176cost ofgoods sold128common cost共同成本177cost ofnon-conformance非相符成本129company limitedby guarantee有限担保责任企业178cost of sales销售成本股份有限企业成本减少130company limitedshares179cost reduction竞争能力状况成本构造131competitive position180cost structure132concept概念181cost unit成本单位133conglomerate跨行业企业182cost-volume-profit analysisCVP本量利分析134consistency concept一致性概念183costing成本计算135consolidated accounts合并报表184CPP现时购置力会计合并会计贷项告知136consolidation accounting185credit note贝才团信贷汇报书137consortium186credit report138contingency plan应急计划187creditor债权人139contingent liabilities或有负债188creditor daysratio应付帐款天数率持续生产应付帐款分类帐140continuous operation189creditors ledger抵消关键事项141contra190critical event142contract cost协议成本191critical path关键路线143contract costing协议成本计算192cumulative preference shares累积优先股奉献毛益往来帐户144contribution193current account奉献中心流动资产145contribution venture194current asset146contribution chart奉献图195current costaccounting现时成本会计147contribution perunit oflimiting factorration单位限定原因的奉196current liabilities流动负债献毛益比率现时购置力会计197current purchasingpower accounting奉献毛益对销售比率流动比率148contribution tosales ration198current ration149control控制199cut-off截止200CVP本量利分析250dog疲软产品201cycle time周转时间251double entryaccounting复式会计202debenture债券252double-entry book-keeping复式薄记203debit note借项告知253doubtful debts可疑债务204debit capacity举债能力254down time停工时间205debt ratio债务比率255dynamic programming动态规划206debtor债务人256earning pershare每股盈利207debtor daysratio应收帐款天数率257earning ratio市盈率208debtors应收款258economic orderquantityEOQ经济订购批量209debtors ledger应收帐款分类帐259efficient markethypothesis有效市场假设210debtor ageanalysis应收帐款帐龄分析260efficiency ration效率性比率211decision drivencosts决策连动成本261element ofcost成本要素212decision tree决策树262entity经济个体213defects次品263environmental audit环境审计214deferred expenditure递延支出264environmental impactassessment环境影响评价215deferred shares递延股份264EOQ经济订购批量216deferred taxation递延税款265equity权益217delivery note交货单266equity methodof accounting权益法会计计算218departmental accounts部门报表267equity sharecapital权益股本219departmental budget部门预算268equivalent units当量220depreciation折旧269event事项221dispatch note发运单270exceptional items例外事项222development cost开发成本271expected value期望值223differential cost差异成本272expenditure支出224direct hoursyield直接工时产出率273expenses费用225direct laborcost-standard原则直接人工成本274external audit外部审计226direct laborefficiency-variance直接人工效率差异275external failurecost外部损失成本227direct laborrate一variance直接人工费率差异276extraordinary items非常事项228direct labortotal-variance直接人工总差异277factory good让售商品229direct material mix-variance直接材料构造差异278factoring应收帐款让售230direct price-variance直接材料价格差异279fail value公允价值231direct materialtotal-variance直接材料总差异280feedback反馈232direct materialsusage-variance直接材料用量差异281FIFO先近先出法233direct materialsyield-variance直接材料产出率差异282final accounts年终报表234direct cost直接成本283finance lease融资租赁235direct debit直接借项284financial accounting财务会计236direct hoursyield直接小时产出率285financial accountscalendar adjustment财务报表的日历时间调237direct laborcost percentagerate直接人工成本比例整238direct laborhour rate直接人工小时率286financial management财务管理239directs onindirect work间接工作事项上的工时287financial planning财务计划240discount rate贴现率288financial statement财务报表241discounted cashflow现金流量贴现289finished goods完毕品242discretionary cost酌量成本290fixed asset固定资产243distribution cost摊销成本291fixed overhead固定制造费用244diversions移用292fixed assetturnover固定资产周转率245diverted hours移用小时293fixed assetsregister固定资产登记薄246diverted hour,sratio移用工时比率294fixed cost固定成本247dividend股利295flexed budget变动限额预算248dividend cover股利产出率296flexible budget弹性预算249dividend pershare每股股利297float time浮动时间流动抵押298floating charge299flow offunds statement资金流量表336internal check内部牵制300forecasting预测337internal controlsystem内部控制体系301founder,s shares发起人股份338internal failurecost内部损失成本302full capacity满负荷生产能力339internal rateof returnIRR内含酬劳率303function costing职能成本计算340inventory存货304functional budget职能预算341investment投资305fund accounting基金会计342investment center投资中心306fundamental accountingconcept基础会计概念343invoice register发票登记簿307fungible assets可互换资产344issued sharecapital已发行股本308futuristic planning远景计划345job定单G309gap analysis间距分析346job cardjob工作卡310gearing举债经营比率杠杆347costing job工作成本计算311goal congruence目的一致性348sheet工作单312going concernconcept持续经营概念349joint cost联合成本313goods receivednote商品收讫单350joint products联产品351314goodwill商誉joint stockcompany股份企业352315gross dividendyield总股息产出率joint venture合资经营353316gross margin总边际journal日志帐354317gross profit毛利润just-in-timeJIT适时制度355318gross profit percentage毛利润比例jusy-in-time production适时生产356319group企业集团just-in-time purchasing适时购置320group accounts集团报表357key factor关键原因312high-geared高结合杠杆比例313hire purchase租购358abour人工314historical cost历史成本359labour transfernote人工转移单315historical costaccounting历史成本会计360leaning curve学习曲线316hours小时361ledger分类帐户317hurdle rate最低可接受的酬劳率362length oforder book定单平均周期363letter ofcredit信用证318ideal standard理想原则364leverage举债经营比率319idle capacityration闲置生产能力比率365liabilities负债320idle time闲置时间366life cyclecosting寿命周期成本计算321impersonal accounts非记名帐户367LIFO后近先出法322imprest system定额备用制度368imited liabilitycompany有限责任企业323income andexpenditure account收益和支出报表369imiting factor限制原因324incomplete records不完善记录370ine-item budget明细支出预算增量成本增量325incremental cost371iner programming线性规划产出率326incremental yield372iquid assets变现资产327indirect cost间接成本373iquidation清算328indirect hours间接小时无374iquidity ratios易变现比率329insolvency力偿付375oan贷款330intangible asset无形资产376oan capital借入资本377331integrated accounts综合报表ong rangepalnning长期计戈U378332interdependency concept关联性概念ost timerecord虚耗时间记录379333interest cover利息保障倍数ow geared低结合杠杆比例380334interlocking accounts连锁报表ower ofcost ornet realizablevalue concept成本或可变335internal audit内部审计净价孰低概念381machine hourrate机器小时率430objective classification客体分类382machine timerecord机器时间记录431obsolescence陈旧383managed cost管理成本432off balancesheet finance资产负债表外筹资433offer forsale标价发售384management accounting管理会计经营预算434operating budget385management accountingconcept管理会计概念经营租赁435operating lease管理会计指导方针386management accountingguides436operating statement387management audit管理审计营业报表437operation time388management buy-out管理性购置产权操作时间438operational control389management byexception例外管理原则经营控制439operational gearing边际390margin经营杠杆440operating plans安全边际比率391margin ofsafety ration经营计划441opportunity cost392margin cost边际成本机会成本定单442order393margin costing边际成本计算443ordinary shares般股减少标价394mark-down444out-of-date cheque过期支票提高标价395mark-up445over capitalization过度资本化396market riskpremium市场分险赔偿446overhead制造397market share市场份额费用398marketing cost营销成本399matching concept配比概念448overhead cost制造费用400materiality concept重要性概念449overtrading超过营业资金的经营领料单401materials requisition402materials returnednote退料单450paid cheque已付支票制造费用分派率447overhead absorptionrate403materials transfernote材料转移单451paid-up sharecapital认定股本404memorandum ofassociation企一业设置细则母企业452parent company吞并405merger453pareto distribution帕累托分布406merger accounting吞并会计参与优先股454participating preferenceshares407minority interest少数股权455partnership合作408mixed cost混合成本应付款项帐户456payable ledger净资产409net assets回收期457payback410net bookvalue净帐面价值收入和支出报表458payments andreceipts account411net liquidfunds净可变现资金412net margin净边际460payroll工资单保留款额459payments withheld净现值413net present valueNPV461payroll analysis工资分析414net profit净利润利润对营业额比率462percentage profiton turnover可变现净值415net realizablevalue463period cost期间成本资产净值416net worth464perpetual inventory永续盘存417network analysis网络分析465personal account418noise干捞备用金帐户名义帐户419nominal account备用金凭证名义股本420nominal sharecapital实地盘存421nominal holding代理持有股份记名帐户422non-adjusting events非调整事项466PEPT项目评审计划时限非贝才务业绩计量423non-financial performancemeasurement法非综合报表计划期间424non-intergrated accounts467petty cash425non-liner programming非线性规划政策成本account426non-voting shares无表决权的股份状况审计468petty cashvoucher名义成本427notional cost469physical inventory存货周转天数428number ofdays stock470planning计划429number ofweeks stock存货周转周数471planning horizon472planning period473policy cost474position audit资产负债表编后事项475post balancesheet events实际生产能力476practical capacity477pre-acquisition losses购置前损失478pre-acquisition profits购置前利润526receivable ledger应收款项帐户479preferenceshares优先股527redeemable shares可赎回股份480preference creditors优先债权人528redemption赎回481preferred creditors优先债权人529registered sharecapital注册资本482prepayments513provisions for预付款项现liabilities andcharges483presentvalue有关性概念值530rejects废品484prevention cost有关成本防止成本531relevancy concept485price ratio有关范围市盈率532relevant costs可靠性概念486prime cost重要成533relevant range本原始分录登记薄重置价格534reliability concept487prime entry-books of重要预算原因报表535replacement price536report488principal budgetfactor优先股537reporting汇报489prior chargecapital此前年度调整应用性研究成本538research cost,applied490prior yearadjustments优先次序体制的预算理论或基础研究成本539research cost,pure orbasic491priority base私人企业540reserves留存收益budgeting492private预开发票541residual income剩余收益company问号产品责任中心542responsibility center493pro-forma invoice分步成本计算494problem child543retention money保留款额加工时间495process costing544return oncapital employed运用资本酬劳率产品成本退496process time545returns HI产品寿命周期497product cost546revenue收入生产成本498Product lifecycle547revenue center收入中心499production cost548revenue expenditure收益支出500production cost of sales售货成本549revenue investment收入性投资501production volumeratio生产业务量比率550right issue认股权发行502profit center利润中心551rolling budget滚动预算503profitperemployee每员工利润552rolling forecast滚动预测504profit retainedfor theyear年度利润留存S505profit toturnover ratio利润对营业额比率553sales ledger销售分类帐506profit-volume graph利量图554sales order销售定单507profitability index盈利指数555sales peremployee每员工销售额508programming规划556scrap废料509project evaluationand reviewtechnique项目评审法557scrip issue红股发行510projection估计558secured creditors有担保的债权人511promissory note本票559segmental reporting分部汇报512prospectus募债阐明书560selling cost销售成本514prudent concept稳健性概念561semi-fixed cost半固定成本515public company公开企业订562semi-variable cost半变动成本敏516purchase order购单563sensitivity analysis感性分析服务517purchase requisition请购单564service costcenter成本中心518purchase ledger采购帐户565service costing服务成本计算566set-up time安装时间519quality relatedcosts质量有关成本567shadow prices影子价格520queuing time排队时间568share股票股份资本569sharecapital521rate率payments account收入和支付报表522ratio比率570share optionscheme购股权证方案比率金字塔523ration pyramid571share premium股票溢价原材料524raw material572sight draft即期汇票525receipts and单式薄记573single-entry book-keeping574sinking fund偿债基金松驰时间存货总计575slack time624total stocks576social responsibilitycost社会责任成本625trade creditors购货客户应付帐款577sole trader独资经营者626trade debtors销货客户应收帐款578source andapplication offunds statement资金来源和运用表627trading profitandloss account579special ordercosting特殊定单成本计算转让价格628transfer price580staff costs职工成本中转时间629transit time581standard原则财务长制度630treasurership原则会计实务试算平衡表582standard accountingpractice631trail balance583standard cost原则成本营业额632turnover584standard costing原则成本计算585standard directlabour cost原则直接人工未催缴股本633uncalled sharecapital原则小时586standard hour634under capitalization局限性资本化587standard minute原则分钟少吸取或多吸取的制造635under orover-absorbed overhead588standard performace-labour原则人工业绩费用589standard time原则时间636uniform accounting统一会1十常常性定单590standard order637uniform costing统一成本计算591statement ofaccount营业帐单未发行股本638unissued sharecapital财务状况表592statement ofaffairsV593statutory body法定实体639value价值594stock存货640value added增值595stock control存货控制641value analysis价值分析596stock turnover存货周转率642value formoney audit经济效益审计597stocktaking盘点存货643variable cost变动成本598stores requisition领料申请单销售的变动成本644variable costofsales战略性经营单位599strategic businessunit645variance差异600strategic managementaccounting战略管理会计差异会计646variance accounting601strategic planning战略计划647variance administrativecost行政管理费用差异602strategy战略648variance analysis差异分析主体分类603subjective classification649variance budget预算差异已认购的股本直接人工效率差异604subscribed sharecapital650variance directlabour efficiency子企业直接人工费率差异605subsidiary undertaking651variance directlabour rate沉没成本直接人工总差异606sunk cost652variance directlabour total直接材料构造差异直接607supply estimate预算估计653variance directmaterialmix608supply expenditure预算支出654variance directmaterials price材料价格差异直接材609suspense account655variance directmaterials total料总差异直接材料用暂记帐户610SWOT analysis656variance directmaterial usage量差异长处和短处，机会和威胁分析611system制度，体系657variance directmaterial yield直接材料产出率差异方略计划612tactical planning658variance fixedproduction overheadexpenditure固定生产性制造费613tactics方略用花费差异614take-over接受固定生产性制造659variance fixedproduction overheadtotal有形资产615tangible asset费用总差异616tangible fixedasset statement有形固定资产表660variance fixedproduction overheadvolume固定生产性制造费用617target cost目的成本业务量差异618terotechnology设备综合工程学662variance marketsize市场份额差异生产量会计619throughput accounting663variance marketingcost市场规模差异620time时间664variance operational营销成本差异665variance operational621time sheet时间登记表price经营价格差异经营差异622total assets总资产经营用量差异666variance operationusage全面质量管理623total qualitymanagement667variance planning计划差异661variance marketshare计划价格差异668variance planningprice669variance qualitycost质量成本差异670variance revision原则修订差异销售奉献毛益差异674variance salesmix contribution675variance salesmix profit销售构造利润差异676variance salesquantity contribution销售数量奉献毛益差异677variance salesquanity profit销售数量利润差异销售收入差异678variance salesturnover679variance salesvolume contribution销售业务量奉献毛益差异680variance salesvolume profit销售业务量利润差异681variance sellingprice销售价格差异总利润差异682variance totalprofit683variance variableproduction overheadefficiency变动生产性制造费用效率差异684variance variableproduction overheadexpenditure变动生产性制造费用花费差异685variance variableproduction overheadtotal变动生产性制造费用总差异预算流用686virement687vote表决688voucher凭证W等待时间689waiting time690waste废品料691wasting asset递耗资产692weighted averagecostofcapital资本的加权平均成本力口权平均价格693weighted averageprice694with resource有追索权695without recourse无追索权696working capital营运资本减值697write-downZ698zero basebudgeting零基预算699zero couponbond无息债券破产预测计分法700Z score。