ACCA入门词汇词汇表
ACCA入门词汇词汇表
write-downworking capitalvouchervotevirementwastevariance analysisvariancevariable costvalue addedturnovertreasurershiptotal quality managementtime sheettimevalueterotechnologytake-overtacticssystemSWOT analysissunk costmarket sharemark-upmarginstrategymanagement accountingstrategic planningstocktakingstock turnoverstock controlstockstandard timesole tradersinking fundloansight draftshare premiumshare capitalsharescrapsales ledgerright issuereturnrevenueliquidationreportingliquid assetslimiting factorliabilityleverageletter of creditledgerlaborjust-in-timejournalreportrejectredemptionratioratepurchase ledgerpurchase orderpublic companyprospectuspromissory notejoint venturejoint stock companyjobinvestmentinventoryInternal rate of returnintangible assetinsolvencyhurdle rateprojectionhire purchasegroupgross profitgross margingoodwillgearingfull capacityforecastfloating chargeprogrammingfixed costfixed assetfinished goodsfinancial statementfinal accountFIFOfeedbackexpenseproduct life cycleprime costexpenditureExpected Valueeventequity share capitalequityentitydoubtful debtsdividendprepaymentpreference sharesdistribution costdiscount ratedirect debitdirect costdepreciationdebtordebit noteplanningPhysical Inventorypayrolldebenturecycle timecut-offcurrent liabilitiescurrent assetcurrent accountcumulative preference sharescreditorcredit notepaybackcostingcost structurecost of salescost accountingcostcorporationcontrolcontributioncontrapartnershipcontingency planconsortiumconglomerateconceptcodeclassificationcenterccacash flowparent companycash cowcashcardcapital turnovercapital gainCapital Expenditurecapitalcapacityby-productoverheadbusiness unitbusiness centerburdenbudgetbreakeven pointbreakeven chartbook-keepingbonusbin cardbill receivableordinary sharesbill of materialsbill payablebill of exchangebillbeta factorbatch costingbatchbankruptcybank reconciliationBad Debtsavailable hoursaudit reportauditassetarticles of associationamortizationadvice noteacquisitionorderaccounting rate of returnopportunity costobsolescencenet worthnet profitnpvnet marginnet assetsminority interestmergeraccounting policiesaccounting periodaccounting manualaccountingaccountantaccountancyaccounting valuationaccounting postulateabsorption costingaccountActivity Based Costing