ACCA入门词汇词汇表

write-down working capital voucher vote virement waste variance analysis variance variable cost value added turnover treasurership total quality management time sheet time value terotechnology take-over tactics system SWOT analysis sunk cost market share mark-up margin strategy management accounting strategic planning stocktaking stock turnover stock control stock standard time sole trader sinking fund loan sight draft share premium share capital share scrap sales ledger right issue return revenue liquidation reporting liquid assets limiting factor liability leverage letter of credit ledger labor just-in-time journal report reject redemption ratio rate purchase ledger purchase order public company prospectus promissory note joint venture joint stock company job investment inventory Internal rate of return intangible asset insolvency hurdle rate projection hire purchase group gross profit gross margin goodwill gearing full capacity forecast floating charge programming fixed cost fixed asset finished goods financial statement final account FIFO feedback expense product life cycle prime cost expenditure Expected Value event equity share capital equity entity doubtful debts dividend prepayment preference shares distribution cost discount rate direct debit direct cost depreciation debtor debit note planning Physical Inventory payroll debenture cycle time cut-off current liabilities current asset current account cumulative preference shares creditor credit note payback costing cost structure cost of sales cost accounting cost corporation control contribution contra partnership contingency plan consortium conglomerate concept code classification center cca cash flow parent company cash cow cash card capital turnover capital gain Capital Expenditure capital capacity by-product overhead business unit business center burden budget breakeven point breakeven chart book-keeping bonus bin card bill receivable ordinary shares bill payable bill of materials bill of exchange bill beta factor batch costing batch bankruptcy bank reconciliation Bad Debts available hours audit report audit asset articles of association amortization advice note acquisition order accounting rate of return opportunity cost obsolescence net worth net profit npv net margin net assets minority interest merger accounting policies accounting period accounting manual accounting accountant accountancy accounting valuation accounting postulate absorption costing account Activity Based Costing