acca_paper2.4-paper2.5词汇表

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1、高顿财经ACCAA(1)ABC作业基础成本计算A(2)absorbedoverhead已吸收制造费用A(3)absorptioncosting吸收成本计算来源：www.examda.comA(4)account帐户,报表A(5)accountingpostulate会计假设A(6)accountingseriesrelease会计公告文件A(7)accountingvaluation会计计价A(8)accountsale承销清单来源：www.examda.comA(9)accountabilityconcept经营责任概念A(10)accountancy会计职业A

2、(11)accountant会计师A(12)accounting会计A(13)agencycost代理成本A(14)accountingbases会计基础A(15)accountingmanual会计手册A(16)accountingperiod会计期间A(17)accountingpolicies会计方针A(18)accountingrateofreturn会计报酬率A(19)accountingreferencedate会计参照日A(20)accountingreferenceperiod会计参照期间A(21)accrualconcept应计概念A(45)au

3、ditingstandards审计准则高顿财经ACCAA(46)authorizedsharecapital额定股本A(47)availablehours可用小时A(48)avoidablecosts可避免成本B(49)back-to-backloan易币贷款B(50)backflushaccounting倒退成本计算B(51)baddebts坏帐B(52)baddebtsratio坏帐比率B(53)bankcharges银行手续费B(54)bankoverdraft银行透支B(55)bankreconciliation银行存款调节表B(56)bankstatem

4、ent银行对帐单B(57)bankruptcy破产B(58)basisofapportionment分摊基础B(59)batch批量B(60)batchcosting分批成本计算B(61)betafactorB(市场)风险因素B(62)bill帐单B(63)billofexchange汇票B(64)billoflanding提单B(65)billofmaterials用料预计单B(66)billpayable应付票据B(67)billreceivable应收票据B(68)bincard存货记录卡B(69)bonus红利B(70)book-keeping薄记B(71

5、)Bostonclassification波士顿分类B(72)breakevenchart保本图B(73)breakevenpoint保本点B(74)breaking-downtime复位时间B(75)budget预算B(76)budgetcenter预算中心B(77)budgetcostallowance预算成本折让B(78)budgetmanual预算手册B(79)budgetperiod预算期间B(80)budgetarycontrol预算控制B(81)budgetedcapacity预算生产能力B(82)burden制造费用B(83)businesscen

6、ter经营中心B(84)businessentity营业个体B(85)businessunit经营单位B(86)buy-outmanagement管理性购买产权高顿财经ACCAB(87)by-product副产品C(88)called-upsharecapital催缴股本C(89)capacity生产能力C(90)capacityratios生产能力比率C(91)capital资本C(92)capitalassetspricingmodel资本资产计价模式C(93)capitalcommitment承偌资本C(94)capitalemployed已运用的资本C(9

7、5)capitalexpenditure资本支出C(96)capitalexpenditureauthorization资本支出核准C(97)capitalexpenditurecontrol资本支出控制C(98)capitalexpenditureproposal资本支出申请C(99)capitalfundingplanning资本基金筹集计划C(100)capitalgain资本收益C(101)capitalinvestmentappraisal资本投资评估C(102)capitalmaintenance资本保全C(103)capitalresourcepla

8、nning