Auditing Dictionary of TermsThe words defined in this dictionary all appeared in questions on the CPA exam so they are worth knowing if you are studying for the exam. 本字典中定义的单词均出现在注册会计师(美国)的考试之中如果您正在参
单击此处编辑母版标题样式单击此处编辑母版文本样式第二级第三级第四级第五级SUNFLOWER(ACCA培训中心)AAbacus 算盘《算盘》Abandonment 放弃Abatement 撤销冲销ABC(Activity-Based Costing) 作业成本法Abnormal spoilage 非正常损坏Absorb 吸收纳入分配Absorption costing 完全成本计算法Ab
必看ACCA专业词汇汇编(九)本文由高顿ACCA整理发布请注明出处内部交易 Intra-group trading间销售 Inter- sales溢价 Premium折价 Discount债券利息 Debenture interest分次购买 Piecemeal acquisition关联 Associated 多数股权 Majority holding累计控股 Cumulativ
必看ACCA专业词汇汇编(七)本文由高顿ACCA整理发布请注明出处溢价 Premium折价 Discount债券利息 Debenture interest分次购买 Piecemeal acquisition关联 Associated 多数股权 Majority holding累计控股 Cumulative holding孙 Sub-subsidiary子附属 Sub-group
必看ACCA专业词汇汇编(十四)本文由高顿ACCA整理发布请注明出处 退货 Returned goods 独立分支机构 Independent branch 往来帐户 Current account 复式簿记帐户 Double-entry accounts 时间差异 Time lag differences 分支机构间转移 Inter-branch transfer 结算 Set
必看ACCA专业词汇汇编(十五)本文由高顿ACCA整理发布请注明出处 减资 Capital reductions 资本重组 Capital reorganizations 过剩资本 Excess capital 资本重建 Capital reconstruction 权益汇总帐户 Sundry members account 实现帐户 Realization account 购买
必看ACCA专业词汇汇编(十二)本文由高顿ACCA整理发布请注明出处建造合同 Construction contract工程保留款 Retention分期付款 Progress payment交易帐户 Trading account合同收入 Contract fee合同亏损 Loss on contract完工百分比 Percentage ofpletion完成合同pleted
必看ACCA专业词汇汇编(十一)本文由高顿ACCA整理发布请注明出处 预期利润 Expected profit 承建商 Contractor 矫正 Rectification 已鉴定完工价值 Value of work certified 总部费用 Head office costs 合同成本 Contract costs 销售收入 Turnover 合同损失准备 Provis
必看ACCA专业词汇汇编(十三)本文由高顿ACCA整理发布请注明出处 未实现利润准备 Provision for unrealized profit 实现原则 Realization 货币折算 Currency translation 货币兑换 Currency conversion 当地货币 Local currency 汇率 Exchange rate 即期汇率 Spot r
ACCA专业术语 a payment or serious payments 一次或多次付款 abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 access
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