2025年ACCA考试财务英语词汇说课讲解

ACCA 考试必备财务英语词汇(1)ABC 作业基础成本计算(2)absorbed overhead 已吸取制造费用(3)absorption costing 吸取成本计算(4)account 帐户,报表(5)accounting postulate 会计假设(6)accounting series release 会计公告文献(7)accounting valuation 会计计价(8)account sale 承销清单(9)accountability concept 经营责任概念(10)accountancy 会计职业(11)accountant 会计师(12)accounting 会计(13)agency cost 代理成本(14)accounting bases 会计基础(15)accounting manual 会计手册(16)Accounting period 会计期间(17)Accounting policies 会计方针(18)Accounting rate of return 会计酬劳率(19)Accounting reference date 会计参照日(20)accounting reference period 会计参照期间(21)Accrual concept 应计概念(22)Accrual expenses 应计费用(23)Acid test ration 速动比率(酸性测试比率)(24)Acquisition 购置(25)Acquisition accounting 收购会计(26)Activity based accounting 作业基础成本计算(27)Adjusting events 调整事项(28)Administrative expenses 行政管理费(29)Advice note 发货告知(30)Amortization 摊销(31)Analytical review 分析性检查(32)Annual equivalent cost 年度等量成本法(33)Annual report and accounts 年度汇报和报表(34)Appraisal cost 检查成本(35)Appropriation account 盈余分派帐户(36)Articles of association 企业章程细则(37)Assets 资产(38)Assets cover 资产保障(39)Asset value per share 每股资产价值(40)Associated company 联营企业(41)Attainable standard 可达原则(42)Attributable profit 可归属利润(43)Audit 审计(44)Audit report 审计汇报(45)Auditing standards 审计准则(46)Authorized share capital 额定股本(47)Available hours 可用小时(48)Avoidable costs 可避免成本(49)Back-to-back loan 易币贷款(50)Back flush accounting 倒退成本计算(51)Bad debts 坏帐(52)Bad debts ratio 坏帐比率(53)bank charges 银行手续费(54)Bank overdraft 银行透支(55)Bank reconciliation 银行存款调整表(56)Bank statement 银行对帐单(57)Bankruptcy 破产(58)Basis of apportionment 分摊基础(59)Batch 批量(60)Batch costing 分批成本计算(61)Beta factor(市场)风...