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ACCA需要学员更多的发挥主观能动性，发现问题解决问题。光死记硬背并不能够很好的拿下ACCA开始。 对于第一个难题唯有下功夫提高自己英语水平才行，在此A考君为新人收集整理了ACCA学习有可能会遇到的700个会计英语单词，助ACCA新人更快适应ACCA全英文学习环境。 回顾：ACCA高手总结700个ACCA入门英语词汇（上）丨值得收藏 (381)machine hour rate 机器小时率 (382)machine time record 机器时间记录 (383)managed cost 管理成本 (384)management accounting 管理会计 (385)management accounting concept 管理会计概念 (386)management accounting guides 管理会计指导方针 (387)management audit 管理审计 (388)management buy-out 管理性购买产权 (389)management by exception 例外管理原则 (390)margin 边际 (391)margin of safety ration 安全边际比率 (392)margin cost 边际成本 (393)margin costing 边际成本计算 (394)mark-down 降低标价 (395)mark-up 提高标价 (396)market risk premium 市场分险补偿 (397)market share 市场份额 (398)marketing cost 营销成本 (399)matching concept 配比概念 (400)materiality concept 重要性概念 (401)materials requisition 领料单 (402)materials returned note 退料单 (403)materials transfer note 材料转移单 (404)memorandum of association 公司设立细则 (405)merger 兼并 (406)merger accounting 兼并会计 (407)minority interest 少数股权 (408)mixed cost 混合成本 (409)net assets 净资产 (410)net book value 净帐面价值 (411)net liquid funds 净可变现资金 (412)net margin 净边际 (413)net present value(NPV) 净现值 (414)net profit 净利润 (415)net realizable value 可变现净值 (416)net worth 资产净值 (417)network analysis 网络分析 (418)noise 干捞 (419)nominal account 名义帐户 (420)nominal share capital 名义股本 (421)nominal holding 代理持有股份 (422)non-adjusting events 非调整事项 (423)non-financial performance measurement 非财务业绩计量 (424)non-intergrated accounts 非综合报表 (425)non-liner programming 非线性规划 (426)non-voting shares 无表决权的股份 (427)notional cost 名义成本 (428)number of days stock 存货周转天数 (429)number of weeks stock 存货周转周数 (430)objective classification 客体分类 (431)obsolescence 陈旧 (432)off balance sheet finance 资产负债表外筹资 (433)offer for sale 标价出售 (434)operating budget 经营预算 (435)operating lease 经营租赁 (436)operating statement 营业报表 (437)operation time 操作时间 (438)operational control 经营控制 (439)operational gearing 经营杠杆 (440)operating plans 经营计划 (441)opportunity cost 机会成本 (442)order 定单 (443)ordinary shares 普通股 (444)out-of-date cheque 过期支票 (445)over capitalization 过分资本化 (446)overhead 制造费用 (447)overhead absorption rate 制造费用分配率 (448)overhead cost 制造费用 (449)overtrading 超过营业资金的经营 (450)paid cheque 已付支票 (451)paid-up share capital 认定股本 (452)parent company 母公司 (453)pareto distribution 帕累托分布 (454)participating preference shares 参与优先股 (455)partnership 合伙 (456)payable ledger 应付款项帐户 (457)payback 回收期 (458)payments and receipts account 收入和支出报表 (459)payments withheld 保留款额 (460)payroll 工资单 (461)payroll analysis 工资分析 (462)percentage profit on turnover 利润对营业额比率 (463)period cost 期间成本 (464)perpetual inventory 永续盘存 (465)personal account 记名帐户 (466)PEPT 项目评审法 (467)petty cash account 备用金帐户 (468)petty cash voucher 备用金凭证 (469)physical inventory 实地盘存 (470)planning 计划 (471)planning horizon 计划时限 (472)planning period 计划期间 (473)policy cost 政策成本 (474)position audit 状况审计 (475)post balance sheet events 资产负债表编后事项 (476)practical capacity 实际生产能力 (477)pre-acquisition losses 购置前损失 (478)pre-acquisition profits 购置前利润 (479)preference shares 优先股 (480)preference creditors 优先债权人 (481)preferred creditors 优先债权人 (482)prepayments 预付款项 (483)present value 现值 (484)prevention cost 预防成本 (485)price ratio 市盈率 (486)prime cost 主要成本 (487)prime entry-books of 原始分录登记薄 (488)principal budget factor 主要预算因素 (489)prior charge capital 优先股 (490)prior year adjustments 以前年度调整 (491)priority base budgeting 优先顺序体制的预算 (492)private company 私人公司 (493)pro-forma invoice 预开发票 (494)problem child 问号产品 (495)process costing 分步成本计算 (496)process time 加工时间 (497)product cost 产品成本 (498)Product life cycle 产品寿命周期 (499)production cost 生产成本 (500)production cost of sales 售货成本 (501)production volume ratio 生产业务量比率 (502)profit center 利润中心 (503)profit per employee 每员工利润 (504)profit retained for the year 年度利润留存 (505)profit to turnover ratio 利润对营业额比率 (506)profit-volume graph 利量图 (507)profitability index 盈利指数 (508)programming 规划 (509)project evaluation and review technique 项目评审法 (510)projection 预计 (511)promissory note 本票 (512)prospectus 募债说明书 (513)provisions for liabilities and charges 偿债和费用准备 (514)prudent concept 稳健性概念 (515)public company 公开公司 (516)purchase order 订购单 (517)purchase requisition 请购单 (518)purchase ledger 采购帐户 (519)quality related costs 质量有关成本 (520)queuing time 排队时间 (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 收入和支付报表 (526)receivable ledger 应收款项帐户 (527)redeemable shares 可赎回股份 (528)redemption 赎回 (529)registered share capital 注册资本 (530)rejects 废品 (531)relevancy concept 相关性概念 (532)relevant costs 相关成本 (533)relevant range 相关范围 (534)reliability concept 可靠性概念 (535)replacement price 重置价格 (536)report 报表 (537)reporting 报告 (538)research cost, applied 应用性研究成本 (539)research cost, pure or basic 理论或基础研究成本 (540)reserves 留存收益 (541)residual income 剩余收益 (542)responsibility center 责任中心 (543)retention money 保留款额 (544)return on capital employed 运用资本报酬率 (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 收入性投资 (550)right issue 认股权发行 (551)rolling budget 滚动预算 (552)rolling forecast 滚动预测 (553)sales ledger 销售分类帐 (554)sales order 销售定单 (555)sales per employee 每员工销售额 (556)scrap 废料 (557)scrip issue 红股发行 (558)secured creditors 有担保的债权人 (559)segmental reporting 分部报告 (560)selling cost 销售成本 (561)semi-fixed cost 半固定成本 (562)semi-variable cost 半变动成本 (563)sensitivity analysis 敏感性分析 (564)service cost center 服务成本中心 (565)service costing 服务成本计算 (566)set-up time 安装时间 (567)shadow prices 影子价格 (568)share 股票 (569)share capital 股份资本 (570)share option scheme 购股权证方案 (571)share premium 股票溢价 (572)sight draft 即期汇票 (573)single-entry book-keeping 单式薄记 (574)sinking fund 偿债基金 (575)slack time 松驰时间 (576)social responsibility cost 社会责任成本 (577)sole trader 独资经营者 (578)source and application of funds statement 资金来源和运用表 (579)special order costing 特殊定单成本计算 (580)staff costs 职工成本 (581)standard 标准 (582)standard accounting practice 标准会计实务 (583)standard cost 标准成本 (584)standard costing 标准成本计算 (585)standard direct labour cost 标准直接人工 (586)standard hour 标准小时 (587)standard minute 标准分钟 (588)standard performace-labour 标准人工业绩 (589)standard time 标准时间 (590)standard order 经常性定单 (591)statement of account 营业帐单 (592)statement of affairs 财务状况表 (593)statutory body 法定实体 (594)stock 存货 (595)stock control 存货控制 (596)stock turnover 存货周转率 (597)stocktaking 盘点存货 (598)stores requisition 领料申请单 (599)strategic business unit 战略性经营单位 (600)strategic management accounting 战略管理会计 (601)strategic planning 战略计划 (602)strategy 战略 (603)subjective classification 主体分类 (604)subscribed share capital 已认购的股本 (605)subsidiary undertaking 子公司 (606)sunk cost 沉没成本 (607)supply estimate 预算估计 (608)supply expenditure 预算支出 (609)suspense account 暂记帐户 (610)SWOT analysis 长处和短处,机会和威胁分析 (611)system 制度,体系 (612)tactical planning 策略计划 (613)tactics 策略 (614)take-over 接收 (615)tangible asset 有形资产 (616)tangible fixed asset statement 有形固定资产表 (617)target cost 目标成本 (618)terotechnology 设备综合工程学 (619)throughput accounting 生产量会计 (620)time 时间 (621)time sheet 时间记录表 (622)total assets 总资产 (623)total quality management 全面质量管理 (624)total stocks 存货总计 (625)trade creditors 购货客户(应付帐款) (626)trade debtors 销货客户(应收帐款) (627)trading profit and loss account 营业损益表 (628)transfer price 转让价格 (629)transit time 中转时间 (630)treasurership 财务长制度 (631)trail balance 试算平衡表 (632)turnover 营业额 (633)uncalled share capital 未催缴股本 (634)under capitalization 不足资本化 (635)under or over-absorbed overhead 少吸收或多吸收的制造费用 (636)uniform accounting 统一会计 (637)uniform costing 统一成本计算 (638)unissued share capital 未发行股本 (639)value 价值 (640)value added 增值 (641)value analysis 价值分析 (642)value for money audit 经济效益审计 (643)variable cost 变动成本 (644)variable cost of sales 销售的变动成本 (645)variance 差异 (646)variance accounting 差异会计 (647)variance administrative cost 行政管理费用差异 (648)variance analysis 差异分析 (649)variance budget 预算差异 (650)variance direct labour efficiency 直接人工效率差异 (651)variance direct labour rate 直接人工费率差异 (652)variance direct labour total 直接人工总差异 (653)variance direct material mix 直接材料结构差异 (654)variance direct materials price 直接材料价格差异 (655)variance direct materials total 直接材料总差异 (656)variance direct material usage 直接材料用量差异 (657)variance direct material yield 直接材料产出率差异 (658)variance fixed production overhead expenditure 固定生产性制造费用耗费差异 (659)variance fixed production overhead total 固定生产性制造费用总差异 (660)variance fixed production overhead volume 固定生产性制造费用业务量差异 (661)variance market share 市场份额差异 (662)variance market size 市场规模差异 (663)variance marketing cost 营销成本差异 (664)variance operational 经营差异 (665)variance operational price 经营价格差异 (666)variance operation usage 经营用量差异 (667)variance planning 计划差异 (668)variance planning price 计划价格差异 (669)variance quality cost 质量成本差异 (670)variance revision 标准修订差异 (674)variance sales mix contribution 销售贡献毛益差异 (675)variance sales mix profit 销售结构利润差异 (676)variance sales quantity contribution 销售数量贡献毛益差异 (677)variance sales quanity profit 销售数量利润差异 (678)variance sales turnover 销售收入差异 (679)variance sales volume contribution 销售业务量贡献毛益差异 (680)variance sales volume profit 销售业务量利润差异 (681)variance selling price 销售价格差异 (682)variance total profit 总利润差异 (683)variance variable production overhead efficiency 变动生产性制造费用效率差异 (684)variance variable production overhead expenditure 变动生产性制造费用耗费差异 (685)variance variable production overhead total 变动生产性制造费用总差异 (686)virement 预算流用 (687)vote 表决 (688)voucher 凭证 (689)waiting time 等候时间 (690)waste 废品(料) (691)wasting asset 递耗资产 (692)weighted average cost of capital 资本的加权平均成本 (693)weighted average price 加权平均价格 (694with resource 有追索权 (695)withut recourse 无追索权 (696)working capital 营运资本 (697)write-down 减值 (698)zero base budgeting 零基预算 (699)zero coupon bond 无息债券 (700)Z score 破产预测计分法 小编有一些比较有趣的群， 备考群、交流群、学习群…… 里面有很多大神哦~ ▎本文来源：ACCA学习帮。由高顿ACCA（gaodunacca）整理编辑。如需转载请自行联系授权，欢迎更多读者或媒体投稿合作，如有异议，回复本微信。 |
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