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中國學(xué)生學(xué)習(xí)ACCA難在什么地方？主要有兩點(diǎn)：一是中國學(xué)生一直以來實(shí)用中文教材，中文學(xué)習(xí)資料學(xué)習(xí)會(huì)計(jì)以及其他學(xué)科，當(dāng)面對ACCA全英教材以及教學(xué)答題模式時(shí)英語基礎(chǔ)會(huì)是一個(gè)入門的障礙，第二個(gè)難題是長久以來形成的思維模式跟解題思路。ACCA需要學(xué)員更多的發(fā)揮主觀能動(dòng)性，發(fā)現(xiàn)問題解決問題。光死記硬背并不能夠很好的拿下ACCA開始。小編再送一個(gè)2019ACCA資料包，可以分享給小伙伴，自提，戳：ACCA資料【新手指南】+內(nèi)部講義+解析音頻
(1)ABC作業(yè)基礎(chǔ)成本計(jì)算
(2)absorbed overhead已吸收制造費(fèi)用
(3)absorption costing吸收成本計(jì)算
(4)account帳戶,報(bào)表
(5)accounting postulate會(huì)計(jì)假設(shè)
(6)accounting series release會(huì)計(jì)公告文件
(7)accounting valuation會(huì)計(jì)計(jì)價(jià)
(8)account sale承銷清單
(9)accountability concept經(jīng)營責(zé)任概念
(10)accountancy會(huì)計(jì)職業(yè)
(11)accountant會(huì)計(jì)師
(12)accounting會(huì)計(jì)
(13)agency cost代理成本
(14)accounting bases會(huì)計(jì)基礎(chǔ)
(15)accounting manual會(huì)計(jì)手冊
(16)Accounting period會(huì)計(jì)期間
(17)Accounting policies會(huì)計(jì)方針
(18)Accounting rate of return會(huì)計(jì)報(bào)酬率
(19)Accounting reference date會(huì)計(jì)參照日
(20)accounting reference period會(huì)計(jì)參照期間
(21)Accrual concept應(yīng)計(jì)概念
(22)Accrual expenses應(yīng)計(jì)費(fèi)用
(23)Acid test ration速動(dòng)比率(酸性測試比率)
(24)Acquisition購置
(25)Acquisition accounting收購會(huì)計(jì)
(26)Activity based accounting作業(yè)基礎(chǔ)成本計(jì)算
(27)Adjusting events調(diào)整事項(xiàng)
(28)Administrative expenses行政管理費(fèi)
(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(bào)告和報(bào)表
(34)Appraisal cost檢驗(yàn)成本
(35)Appropriation account盈余分配帳戶
(36)Articles of association公司章程細(xì)則
(37)Assets資產(chǎn)
(38)Assets cover資產(chǎn)保障
(39)Asset value per share每股資產(chǎn)價(jià)值
(40)Associated company聯(lián)營公司
(41)Attainable standard可達(dá)標(biāo)準(zhǔn)
(42)Attributable profit可歸屬利潤
(43)Audit審計(jì)
(44)Audit report審計(jì)報(bào)告
(45)Auditing standards審計(jì)準(zhǔn)則
(46)Authorized share capital額定股本
(47)Available hours可用小時(shí)
(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(jì)算
(51)Bad debts壞帳
(52)Bad debts ratio壞帳比率
(53)bank charges銀行手續(xù)費(fèi)
(54)Bank overdraft銀行透支
(55)Bank reconciliation銀行存款調(diào)節(jié)表
(56)Bank statement銀行對帳單
(57)Bankruptcy破產(chǎn)
(58)Basis of apportionment分?jǐn)偦A(chǔ)
(59)Batch批量
(60)Batch costing分批成本計(jì)算
(61)Beta factor(市場)風(fēng)險(xiǎn)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(yù)計(jì)單
(66)Bill payable應(yīng)付票據(jù)
(67)Bill receivable應(yīng)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(diǎn)
(74)breaking-down time復(fù)位時(shí)間
(75)Budget預(yù)算
(76)Budget center預(yù)算中心
(77)Budget cost allowance預(yù)算成本折讓
(78)Budget manual預(yù)算手冊
(79)Budget period預(yù)算期間
(80)Budgetary control預(yù)算控制
(81)Budgeted capacity預(yù)算生產(chǎn)能力
(82)Burden制造費(fèi)用
(83)Business center經(jīng)營中心
(84)Business entity營業(yè)個(gè)體
(85)Business unit經(jīng)營單位
(86)Buy-out management管理性購買產(chǎn)權(quán)
(87)By-product副產(chǎn)品
(88)called-up share capital催繳股本
(89)Capacity生產(chǎn)能力
(90)Capacity ratios生產(chǎn)能力比率
(91)Capital資本
(92)Capital assets pricing model資本資產(chǎn)計(jì)價(jià)模式
(93)Capital commitment承偌資本
(94)Capital employed已運(yùn)用的資本
(95)Capital expenditure資本支出
(96)Capital expenditure authorization資本支出核準(zhǔn)
(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(jì)劃
(100)capital gain資本收益
(101)capital investment appraisal資本投資評估
(102)capital maintenance資本保全
(103)capital resource planning資本資源計(jì)劃
(104)capital surplus資本盈余
(105)capital turnover資本周轉(zhuǎn)率
(106)card記錄卡
(107)cash現(xiàn)金
(108)cash account現(xiàn)金帳戶
(109)cash book現(xiàn)金帳薄
(110)cash cow金牛產(chǎn)品
(111)cash flow現(xiàn)金流量
(112)cash discounted現(xiàn)金貼現(xiàn)
(113)cash flow budget現(xiàn)金流量預(yù)算
(114)cash flow statement現(xiàn)金流量表
(115)cash ledger現(xiàn)金分類帳
(116)cash limit現(xiàn)金限額
(117)CCA現(xiàn)時(shí)成本會(huì)計(jì)
(118)center中心
(119)changeover time變更時(shí)間
(120)chartered entity特許經(jīng)濟(jì)個(gè)體
(121)cherub支票
(122)cherub register支票登記薄
(123)coin analysis零錢分類
(124)classification分類
(125)clock card工時(shí)卡
(126)code代碼
(127)commitment accounting承偌確認(rèn)會(huì)計(jì)
(128)common cost共同成本
(129)company limited by guarantee有限擔(dān)保責(zé)任公司
(130)company limited shares股份有限公司
(131)competitive position競爭能力狀況
(132)concept概念
(133)conglomerate跨行業(yè)企業(yè)
(134)consistency concept一致性概念
(135)consolidated accounts合并報(bào)表
(136)consolidation accounting合并會(huì)計(jì)
(137)consortium財(cái)團(tuán)
(138)contingency plan應(yīng)急計(jì)劃
(139)contingent liabilities或有負(fù)債
(140)continuous operation連續(xù)生產(chǎn)
(141)contra抵消
(142)contract cost合同成本
(143)contract costing合同成本計(jì)算
(144)contribution貢獻(xiàn)毛益
(145)contribution venture貢獻(xiàn)中心
(146)contribution chart貢獻(xiàn)圖
(147)contribution per unit of limiting factor ration單位限定因素的貢獻(xiàn)毛益比率
(148)contribution to sales ration貢獻(xiàn)毛益對銷售比率
(149)control控制
(150)control account控制帳戶
(151)control limits控制限度
(152)controllability concept可控制概念
(153)controllable cost可控制成本
(154)conversion cost加工成本
(155)convertible loan stock可轉(zhuǎn)換為股票的貸款
(156)corporate appraisal公司評估
(157)corporate planning公司計(jì)劃
(158)corporate social reporting公司社會(huì)報(bào)告
(159)corporation股份公司
(160)cost成本
(161)cost account成本帳戶
(162)cost accounting成本會(huì)計(jì)
(163)cost accounting manual成本手冊
(164)cost accounts calendar成本報(bào)表的日歷時(shí)間
(165)cost adjustment成本調(diào)整
(166)cost allocation成本分配
(167)cost apportionment成本分?jǐn)?br> (168)cost attribution成本歸屬
(169)cost audit成本審計(jì)
(170)cost *成本性態(tài)
(171)cost benefit analysis成本效益分析
(172)cost center成本中心
(173)cost driver成本動(dòng)因
(174)cost of capital資本成本
(175)cost of conformance相符成本
(176)cost of goods sold銷貨成本
(177)cost of non-conformance非相符成本
(178)cost of sales銷售成本
(179)cost reduction成本降低
(180)cost structure成本結(jié)構(gòu)
(181)cost unit成本單位
(182)cost-volume-profit analysis(C)本量利分析
(183)costing成本計(jì)算
(184)C現(xiàn)時(shí)購買力會(huì)計(jì)
(185)credit note貸項(xiàng)通知
(186)credit report信貸報(bào)告書
(187)creditor債權(quán)人
(188)creditor days ratio應(yīng)付帳款天數(shù)率
(189)creditors ledger應(yīng)付帳款分類帳
(190)critical event關(guān)鍵事項(xiàng)
(191)critical path關(guān)鍵路線
(192)cumulative preference shares累積優(yōu)先股
(193)current account往來帳戶
(194)current asset流動(dòng)資產(chǎn)
(195)current cost accounting現(xiàn)時(shí)成本會(huì)計(jì)
(196)current liabilities流動(dòng)負(fù)債
(197)current purchasing power accounting現(xiàn)時(shí)購買力會(huì)計(jì)
(198)current ration流動(dòng)比率
(199)cut-off截止
(200)C本量利分析
(201)cycle time周轉(zhuǎn)時(shí)間
(202)debenture債券
(203)debit note借項(xiàng)通知
(204)debit capacity舉債能力
(205)debt ratio債務(wù)比率
(206)debtor債務(wù)人
(207)debtor days ratio應(yīng)收帳款天數(shù)率
(208)debtors應(yīng)收款
(209)debtors ledger應(yīng)收帳款分類帳
(210)debtor’age analysis應(yīng)收帳款帳齡分析
(211)decision driven costs決策連動(dòng)成本
(212)decision tree決策樹
(213)defects次品
(214)deferred expenditure遞延支出
(215)deferred shares遞延股份
(216)deferred taxation遞延稅款
(217)delivery note交貨單
(218)departmental accounts部門報(bào)表
(219)departmental budget部門預(yù)算
(220)depreciation折舊
(221)dispatch note發(fā)運(yùn)單
(222)development cost開發(fā)成本
(223)differential cost差別成本
(224)direct hours yield直接工時(shí)產(chǎn)出率
(225)direct labor cost-standard標(biāo)準(zhǔn)直接人工成本
(226)direct labor efficiency-variance直接人工效率差異
(227)direct labor rate—variance直接人工費(fèi)率差異
(228)direct labor total-variance直接人工總差異
(229)direct material mix-variance直接材料結(jié)構(gòu)差異
(230)direct price-variance直接材料價(jià)格差異
(231)direct material total-variance直接材料總差異
(232)direct materials usage-variance直接材料用量差異
(233)direct materials yield-variance直接材料產(chǎn)出率差異
(234)direct cost直接成本
(235)direct debit直接借項(xiàng)
(236)direct hours yield直接小時(shí)產(chǎn)出率
(237)direct labor cost percentage rate直接人工成本百分比
(238)direct labor hour rate直接人工小時(shí)率
(239)directs on indirect work間接工作事項(xiàng)上的工時(shí)
(240)discount rate貼現(xiàn)率
(241)discounted cash flow現(xiàn)金流量貼現(xiàn)
(242)discretionary cost酌量成本
(243)distribution cost攤銷成本
(244)diversions移用
(245)diverted hours移用小時(shí)
(246)diverted hour’s ratio移用工時(shí)比率
(247)dividend股利
(248)dividend cover股利產(chǎn)出率
(249)dividend per share每股股利
(250)dog疲軟產(chǎn)品
(251)double entry accounting復(fù)式會(huì)計(jì)
(252)double-entry book-keeping復(fù)式薄記
(253)doubtful debts可疑債務(wù)
(254)down time停工時(shí)間
(255)dynamic programming動(dòng)態(tài)規(guī)劃
(256)earning per share每股盈利
(257)earning ratio市盈率
(258)economic order quantity(EQ)經(jīng)濟(jì)訂購批量
(259)efficient market hypothesis有效市場假設(shè)
(260)efficiency ration效率性比率
(261)element of cost成本要素
(262)entity經(jīng)濟(jì)個(gè)體
(262)environmental audit環(huán)境審計(jì)
(263)environmental impact assessment環(huán)境影響評價(jià)
(264)EQ經(jīng)濟(jì)訂購批量
(265)equity權(quán)益
(266)equity method of accounting權(quán)益法會(huì)計(jì)計(jì)算
(267)equity share capital權(quán)益股本
(268)equivalent units當(dāng)量
(269)event事項(xiàng)
(270)exceptional items例外事項(xiàng)
(271)expected value期望值
(272)expenditure支出
(273)expenses費(fèi)用
(274)external audit外部審計(jì)
(275)external failure cost外部損失成本
(276)extraordinary items非常事項(xiàng)
(277)factory good讓售商品
(278)factoring應(yīng)收帳款讓售
(279)fail value公允價(jià)值
(280)feedback反饋
(281)FF先近先出法
(282)final accounts年終報(bào)表
(283)finance lease融資租賃
(284)financial accounting財(cái)務(wù)會(huì)計(jì)
(285)financial accounts calendar adjustment財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整
(286)financial management財(cái)務(wù)管理
(287)financial planning財(cái)務(wù)計(jì)劃
(288)financial statement財(cái)務(wù)報(bào)表
(289)finished goods完成品
(290)fixed asset固定資產(chǎn)
(291)fixed overhead固定制造費(fèi)用
(292)fixed asset turnover固定資產(chǎn)周轉(zhuǎn)率
(293)fixed assets register固定資產(chǎn)登記薄
(294)fixed cost固定成本
(295)flexed budget變動(dòng)限額預(yù)算
(296)flexible budget彈性預(yù)算
(297)float time浮動(dòng)時(shí)間
(298)floating charge流動(dòng)抵押
(299)flow of funds statement資金流量表
(300)forecasting預(yù)測
(301)founder’s shares發(fā)起人股份
(302)full capacity滿負(fù)荷生產(chǎn)能力
(303)function costing職能成本計(jì)算
(304)functional budget職能預(yù)算
(305)fund accounting基金會(huì)計(jì)
(306)fundamental accounting concept基礎(chǔ)會(huì)計(jì)概念
(307)fungible assets可互換資產(chǎn)
(308)futuristic planning遠(yuǎn)景計(jì)劃
(309)gap analysis間距分析
(310)gearing舉債經(jīng)營比率(杠桿)
(311)goal congruence目標(biāo)一致性
(312)going concern concept持續(xù)經(jīng)營概念
(313)goods received note商品收訖單
(314)goodwill商譽(yù)
(315)gross dividend yield總股息產(chǎn)出率
(316)gross margin總邊際
(317)gross profit毛利潤
(318)gross profit percentage毛利潤百分比
(319)group企業(yè)集團(tuán)
(320)group accounts集團(tuán)報(bào)表
(312)high-geared高結(jié)合杠桿(比例)
(313)hire purchase租購
(314)historical cost歷史成本
(315)historical cost accounting歷史成本會(huì)計(jì)
(316)hours小時(shí)
(317)hurdle rate******可接受的報(bào)酬率
(318)ideal standard理想標(biāo)準(zhǔn)
(319)idle capacity ration閑置生產(chǎn)能力比率
(320)idle time閑置時(shí)間
(321)impersonal accounts非記名帳戶
(322)imprest system定額備用制度
(323)income and expenditure account收益和支出報(bào)表
(324)incomplete records不完善記錄
(325)incremental cost增量成本
(326)incremental yield增量產(chǎn)出率
(327)indirect cost間接成本
(328)indirect hours間接小時(shí)
(329)insolvency無力償付
(330)intangible asset無形資產(chǎn)
(331)integrated accounts綜合報(bào)表
(332)interdependency concept關(guān)聯(lián)性概念
(333)interest cover利息保障倍數(shù)
(334)interlocking accounts連鎖報(bào)表
(335)internal audit內(nèi)部審計(jì)
(336)internal check內(nèi)部牽制
(337)internal control system內(nèi)部控制體系
(338)internal failure cost內(nèi)部損失成本
(339)internal rate of return()內(nèi)含報(bào)酬率
(340)inventory存貨
(341)investment投資
(342)investment center投資中心
(343)invoice register發(fā)票登記薄
(344)issued share capital已發(fā)行股本
(345)job定單
(346)job card工作卡
(347)job costing工作成本計(jì)算
(348)job sheet工作單
(349)joint cost聯(lián)合成本
(350)joint products聯(lián)產(chǎn)品
(351)joint stock company股份公司
(352)joint venture合資經(jīng)營
(353)journal日記帳
(354)just-in-time()適時(shí)制度
(355)jusy-in-time production適時(shí)生產(chǎn)
(356)just-in-time purchasing適時(shí)購買
(357)key factor關(guān)鍵因素
(358)labour人工
(359)labour transfer note人工轉(zhuǎn)移單
(360)leaning curve學(xué)習(xí)曲線
(361)ledger分類帳戶
(362)length of order book定單平均周期
(363)letter of credit信用證
(364)leverage舉債經(jīng)營比率
(365)liabilities負(fù)債
(366)life cycle costing壽命周期成本計(jì)算
(367)F后近先出法
(368)limited liability company有限責(zé)任公司
(369)limiting factor限制因素
(370)line-item budget明細(xì)支出預(yù)算
(371)liner programming線性規(guī)劃
(372)liquid assets變現(xiàn)資產(chǎn)
(373)liquidation清算
(374)liquidity ratios易變現(xiàn)比率
(375)loan貸款
(376)loan capital借入資本
(377)long range palnning長期計(jì)劃
(378)lost time record虛耗時(shí)間記錄
(379)low geared低結(jié)合杠桿(比例)
(380)lower of cost or net realizable value concept成本或可變凈價(jià)孰低概念
(381)machine hour rate機(jī)器小時(shí)率
(382)machine time record機(jī)器時(shí)間記錄
(383)managed cost管理成本
(384)management accounting管理會(huì)計(jì)
(385)management accounting concept管理會(huì)計(jì)概念
(386)management accounting guides管理會(huì)計(jì)指導(dǎo)方針
(387)management audit管理審計(jì)
(388)management buy-out管理性購買產(chǎn)權(quán)
(389)management by exception例外管理原則
(390)margin邊際
(391)margin of safety ration安全邊際比率
(392)margin cost邊際成本
(393)margin costing邊際成本計(jì)算
(394)mark-down降低標(biāo)價(jià)
(395)mark-up提高標(biāo)價(jià)
(396)market risk premium市場分險(xiǎn)補(bǔ)償
(397)market share市場份額
(398)marketing cost營銷成本
(399)matching concept配比概念
(400)materiality concept重要性概念
(401)materials requisition領(lǐng)料單
(402)materials returned note退料單
(403)materials transfer note材料轉(zhuǎn)移單
(404)memorandum of association公司設(shè)立細(xì)則
(405)merger兼并
(406)merger accounting兼并會(huì)計(jì)
(407)minority interest少數(shù)股權(quán)
(408)mixed cost混合成本
(409)net assets凈資產(chǎn)
(410)net book value凈帳面價(jià)值
(411)net liquid funds凈可變現(xiàn)資金
(412)net margin凈邊際
(413)net present value()凈現(xiàn)值
(414)net profit凈利潤
(415)net realizable value可變現(xiàn)凈值
(416)net worth資產(chǎn)凈值
(417)network analysis網(wǎng)絡(luò)分析
(418)noise干撈
(419)nominal account名義帳戶
(420)nominal share capital名義股本
(421)nominal holding代理持有股份
(422)non-adjusting events非調(diào)整事項(xiàng)
(423)non-financial performance measurement非財(cái)務(wù)業(yè)績計(jì)量
(424)non-intergrated accounts非綜合報(bào)表
(425)non-liner programming非線性規(guī)劃
(426)non-voting shares無表決權(quán)的股份
(427)notional cost名義成本
(428)number of days stock存貨周轉(zhuǎn)天數(shù)
(429)number of weeks stock存貨周轉(zhuǎn)周數(shù)
(430)objective classification客體分類
(431)obsolescence陳舊
(432)off balance sheet finance資產(chǎn)負(fù)債表外籌資
(433)offer for sale標(biāo)價(jià)出售
(434)operating budget經(jīng)營預(yù)算
(435)operating lease經(jīng)營租賃
(436)operating statement營業(yè)報(bào)表
(437)operation time操作時(shí)間
(438)operational control經(jīng)營控制
(439)operational gearing經(jīng)營杠桿
(440)operating plans經(jīng)營計(jì)劃
(441)opportunity cost機(jī)會(huì)成本
(442)order定單
(443)ordinary shares普通股
(444)out-of-date cheque過期支票
(445)over capitalization過分資本化
(446)overhead制造費(fèi)用
(447)overhead absorption rate制造費(fèi)用分配率
(448)overhead cost制造費(fèi)用
(449)overtrading超過營業(yè)資金的經(jīng)營
(450)paid cheque已付支票
(451)paid-up share capital認(rèn)定股本
(452)parent company母公司
(453)pareto distribution帕累托分布
(454)participating preference shares參與優(yōu)先股
(455)partnership合伙
(456)payable ledger應(yīng)付款項(xiàng)帳戶
(457)payback回收期
(458)payments and receipts account收入和支出報(bào)表
(459)payments withheld保留款額
(460)payroll工資單
(461)payroll analysis工資分析
(462)percentage profit on turnover利潤對營業(yè)額比率
(463)period cost期間成本
(464)perpetual inventory永續(xù)盤存
(465)personal account記名帳戶
(466)E項(xiàng)目評審法
(467)petty cash account備用金帳戶
(468)petty cash voucher備用金憑證
(469)physical inventory實(shí)地盤存
(470)planning計(jì)劃
(471)planning horizon計(jì)劃時(shí)限
(472)planning period計(jì)劃期間
(473)policy cost政策成本
(474)position audit狀況審計(jì)
(475)post balance sheet events資產(chǎn)負(fù)債表編后事項(xiàng)
(476)practical capacity實(shí)際生產(chǎn)能力
(477)pre-acquisition losses購置前損失
(478)pre-acquisition profits購置前利潤
(479)preference shares優(yōu)先股
(480)preference creditors優(yōu)先債權(quán)人
(481)preferred creditors優(yōu)先債權(quán)人
(482)prepayments預(yù)付款項(xiàng)
(483)present value現(xiàn)值
(484)prevention cost預(yù)防成本
(485)price ratio市盈率
(486)prime cost主要成本
(487)prime entry-books of原始分錄登記薄
(488)principal budget factor主要預(yù)算因素
(489)prior charge capital優(yōu)先股
(490)prior year adjustments以前年度調(diào)整
(491)priority base budgeting優(yōu)先順序體制的預(yù)算
(492)private company私人公司
(493)pro-forma invoice預(yù)開發(fā)票
(494)problem child問號產(chǎn)品
(495)process costing分步成本計(jì)算
(496)process time加工時(shí)間
(497)product cost產(chǎn)品成本
(498)roduct life cycle產(chǎn)品壽命周期
(499)production cost生產(chǎn)成本
(500)production cost of sales售貨成本
(501)production volume ratio生產(chǎn)業(yè)務(wù)量比率
(502)profit center利潤中心
(503)profit per employee每員工利潤
(504)profit retained for the year年度利潤留存
(505)profit to turnover ratio利潤對營業(yè)額比率
(506)profit-volume graph利量圖
(507)profitability index盈利指數(shù)
(508)programming規(guī)劃
(509)project *uation and review technique項(xiàng)目評審法
(510)projection預(yù)計(jì)
(511)promissory note本票
(512)prospectus募債說明書
(513)provisions for liabilities and charges償債和費(fèi)用準(zhǔn)備
(514)prudent concept穩(wěn)健性概念
(515)public company公開公司
(516)purchase order訂購單
(517)purchase requisition請購單
(518)purchase ledger采購帳戶
Q(519)quality related costs質(zhì)量有關(guān)成本
Q(520)queuing time排隊(duì)時(shí)間
(521)rate率
(522)ratio比率
(523)ration pyramid比率金字塔
(524)raw material原材料
(525)receipts and payments account收入和支付報(bào)表
(526)receivable ledger應(yīng)收款項(xiàng)帳戶
(527)redeemable shares可贖回股份
(528)redemption贖回
(529)registered share capital注冊資本
(530)rejects廢品
(531)relevancy concept相關(guān)性概念
(532)relevant costs相關(guān)成本
(533)relevant range相關(guān)范圍
(534)reliability concept可靠性概念
(535)replacement price重置價(jià)格
(536)report報(bào)表
(537)reporting報(bào)告
(538)research cost,applied應(yīng)用性研究成本
(539)research cost,pure or basic理論或基礎(chǔ)研究成本
(540)reserves留存收益
(541)residual income剩余收益
(542)responsibility center責(zé)任中心
(543)retention money保留款額
(544)return on capital employed運(yùn)用資本報(bào)酬率
(545)returns退回
(546)revenue收入
(547)revenue center收入中心
(548)revenue expenditure收益支出
(549)revenue investment收入性投資
(550)right issue認(rèn)股權(quán)發(fā)行
(551)rolling budget滾動(dòng)預(yù)算
(552)rolling forecast滾動(dòng)預(yù)測
(553)sales ledger銷售分類帳
(554)sales order銷售定單
(555)sales per employee每員工銷售額
(556)scrap廢料
(557)scrip issue紅股發(fā)行
(558)secured creditors有擔(dān)保的債權(quán)人
(559)segmental reporting分部報(bào)告
(560)selling cost銷售成本
(561)semi-fixed cost半固定成本
(562)semi-variable cost半變動(dòng)成本
(563)sensitivity analysis敏感性分析
(564)service cost center服務(wù)成本中心
(565)service costing服務(wù)成本計(jì)算
(566)set-up time安裝時(shí)間
(567)shadow prices影子價(jià)格
(568)share股票
(569)share capital股份資本
(570)share option scheme購股權(quán)證方案
(571)share premium股票溢價(jià)
(572)sight draft即期匯票
(573)single-entry book-keeping單式薄記
(574)sinking fund償債基金
(575)slack time松馳時(shí)間
(576)social responsibility cost社會(huì)責(zé)任成本
(577)sole trader獨(dú)資經(jīng)營者
(578)source and application of funds statement資金來源和運(yùn)用表
(579)special order costing特殊定單成本計(jì)算
(580)staff costs職工成本
(581)standard標(biāo)準(zhǔn)
(582)standard accounting practice標(biāo)準(zhǔn)會(huì)計(jì)實(shí)務(wù)
(583)standard cost標(biāo)準(zhǔn)成本
(584)standard costing標(biāo)準(zhǔn)成本計(jì)算
(585)standard direct labour cost標(biāo)準(zhǔn)直接人工
(586)standard hour標(biāo)準(zhǔn)小時(shí)
(587)standard minute標(biāo)準(zhǔn)分鐘
(588)standard performace-labour標(biāo)準(zhǔn)人工業(yè)績
(589)standard time標(biāo)準(zhǔn)時(shí)間
(590)standard order經(jīng)常性定單
(591)statement of account營業(yè)帳單
(592)statement of affairs財(cái)務(wù)狀況表
(593)statutory body法定實(shí)體
(594)stock存貨
(595)stock control存貨控制
(596)stock turnover存貨周轉(zhuǎn)率
(597)stocktaking盤點(diǎn)存貨
(598)stores requisition領(lǐng)料申請單
(599)strategic business unit戰(zhàn)略性經(jīng)營單位
(600)strategic management accounting戰(zhàn)略管理會(huì)計(jì)
(601)strategic planning戰(zhàn)略計(jì)劃
(602)strategy戰(zhàn)略
(603)subjective classification主體分類
(604)subscribed share capital已認(rèn)購的股本
(605)subsidiary undertaking子公司
(606)sunk cost沉沒成本
(607)supply estimate預(yù)算估計(jì)
(608)supply expenditure預(yù)算支出
(609)suspense account暫記帳戶
(610)analysis長處和短處,機(jī)會(huì)和威脅分析
(611)system制度,體系
(612)tactical planning策略計(jì)劃
(613)tactics策略
(614)take-over接收
(615)tangible asset有形資產(chǎn)
(616)tangible fixed asset statement有形固定資產(chǎn)表
(617)target cost目標(biāo)成本
(618)terotechnology設(shè)備綜合工程學(xué)
(619)throughput accounting生產(chǎn)量會(huì)計(jì)
(620)time時(shí)間
(621)time sheet時(shí)間記錄表
(622)total assets總資產(chǎn)
(623)total quality management全面質(zhì)量管理
(624)total stocks存貨總計(jì)
(625)trade creditors購貨客戶(應(yīng)付帳款)
(626)trade debtors銷貨客戶(應(yīng)收帳款)
(627)trading profit and loss account營業(yè)損益表
(628)transfer price轉(zhuǎn)讓價(jià)格
(629)transit time中轉(zhuǎn)時(shí)間
(630)treasurership財(cái)務(wù)長制度
(631)trail balance試算平衡表
(632)turnover營業(yè)額
(633)uncalled share capital未催繳股本
(634)under capitalization不足資本化
(635)under or over-absorbed overhead少吸收或多吸收的制造費(fèi)用
(636)uniform accounting統(tǒng)一會(huì)計(jì)
(637)uniform costing統(tǒng)一成本計(jì)算
(638)unissued share capital未發(fā)行股本
(639)value價(jià)值
(640)value added增值
(641)value analysis價(jià)值分析
(642)value for money audit經(jīng)濟(jì)效益審計(jì)
(643)variable cost變動(dòng)成本
(644)variable cost of sales銷售的變動(dòng)成本
(645)variance差異
(646)variance accounting差異會(huì)計(jì)
(647)variance administrative cost行政管理費(fèi)用差異
(648)variance analysis差異分析
(649)variance budget預(yù)算差異
(650)variance direct labour efficiency直接人工效率差異
(651)variance direct labour rate直接人工費(fèi)率差異
(652)variance direct labour total直接人工總差異
(653)variance direct material mix直接材料結(jié)構(gòu)差異
(654)variance direct materials price直接材料價(jià)格差異
(655)variance direct materials total直接材料總差異
(656)variance direct material usage直接材料用量差異
(657)variance direct material yield直接材料產(chǎn)出率差異
(658)variance fixed production overhead expenditure固定生產(chǎn)性制造費(fèi)用耗費(fèi)差異
(659)variance fixed production overhead total固定生產(chǎn)性制造費(fèi)用總差異
(660)variance fixed production overhead volume固定生產(chǎn)性制造費(fèi)用業(yè)務(wù)量差異
(661)variance market share市場份額差異
(662)variance market size市場規(guī)模差異
(663)variance marketing cost營銷成本差異
(664)variance operational經(jīng)營差異
(665)variance operational price經(jīng)營價(jià)格差異
(666)variance operation usage經(jīng)營用量差異
(667)variance planning計(jì)劃差異
(668)variance planning price計(jì)劃價(jià)格差異
(669)variance quality cost質(zhì)量成本差異
(670)variance revision標(biāo)準(zhǔn)修訂差異
(674)variance sales mix contribution銷售貢獻(xiàn)毛益差異
(675)variance sales mix profit銷售結(jié)構(gòu)利潤差異
(676)variance sales quantity contribution銷售數(shù)量貢獻(xiàn)毛益差異
(677)variance sales quanity profit銷售數(shù)量利潤差異
(678)variance sales turnover銷售收入差異
(679)variance sales volume contribution銷售業(yè)務(wù)量貢獻(xiàn)毛益差異
(680)variance sales volume profit銷售業(yè)務(wù)量利潤差異
(681)variance selling price銷售價(jià)格差異
(682)variance total profit總利潤差異
(683)variance variable production overhead efficiency變動(dòng)生產(chǎn)性制造費(fèi)用效率差異
(684)variance variable production overhead expenditure變動(dòng)生產(chǎn)性制造費(fèi)用耗費(fèi)差異
(685)variance variable production overhead total變動(dòng)生產(chǎn)性制造費(fèi)用總差異
(686)virement預(yù)算流用
(687)vote表決
(688)voucher憑證
(689)waiting time等候時(shí)間
(690)waste廢品(料)
(691)wasting asset遞耗資產(chǎn)
(692)weighted average cost of capital資本的加權(quán)平均成本
(693)weighted average price加權(quán)平均價(jià)格
(694)with resource有追索權(quán)
(695)without recourse無追索權(quán)
(696)working capital營運(yùn)資本
(697)write-down減值
(698)zero base budgeting零基預(yù)算
(699)zero coupon bond無息債券
(700)score破產(chǎn)預(yù)測計(jì)分法
