ACCA入门词汇相关的单词

terotechnologyn.维修工艺学；英英释义 TerotechnologyTerotechnology is the technology of installation, commissioning, main...

business centern.[经] 商务中心，商业中心，营业中心；英英释义 Business centerBusiness Center has several meanings or usag...

limiting factorn.限制因素；

ccaabbr.carrier-controlled approach 载波控制进场；chimpanzee coryza agent 黑猩猩感冒试剂；current-controlled amplifier 电...

doubtful debts释义可疑债务，呆账，难以收回的账款；

advice note释义通知（书，单）；

articles of association释义公司章程[执照]；英英释义 Articles of associationIn corporate governance, a company's articles...

credit noten.保值单据，信用证； 变形 复数：credit notes 英英释义 Credit noteA credit note or credit memorandum (memo) is...

letter of creditn.（银行发行的）信用证； 变形 复数：letters of credit 英英释义 letter of credit n.a document issued by a...

capital gainn.资本利益，资本收益；英英释义 capital gain n.the amount by which the selling price of an asset exceeds the ...

cost of sales释义销售成本；

share premium释义股票发行溢价，股票溢价；

share capital释义股本，股份资本；股金；英英释义 Share capitalShare capital or capital stock (US English)Glossary on Trad...

hurdle rate释义（投资预算）最低预期资本回收率；英英释义 Hurdle rateHurdle rate may refer to以上来源于:Wikipedia

final account释义[经] 决算帐户，竣工结算；

floating charge释义不固定抵押；英英释义 Floating chargeA floating charge is a security interest over a fund of changing ...

discount raten.贴现率；

contran.& adv.反对（地），相反（地）； 变形 复数：contras 英英释义 Contrais a video game series produced by Konami compo...

capital turnover释义资金周转；

FIFOabbr.First-In First-Out 先入先出（法）；英英释义 FIFO[ 'faifu ]n.inventory accounting in which the oldest items (tho...

liquid assets释义流动资产；英英释义 liquid assets n.assets in the form of cash (or easily convertible into cash)同义词：...

bill payable释义应付票据；

treasurershipn.会计员的职位；英英释义 treasurershipn.the position of treasurer

breakeven point释义平滑转折点，平均转效点，盈亏平衡点；

fixed assetn.[经] 固定资产； 变形 复数：fixed assets 英英释义 Fixed assetFixed assets, also known as a liability or as p...

right issue释义有购股权的证券发行；

ordinary shares释义普通股；英英释义 ordinary shares n.stock other than preferred stock; entitles the owner to a share of...

sole trader释义专营商； 变形 复数：sole traders

cost structure释义费用结构；

opportunity cost释义机会成本；英英释义 opportunity cost n.cost in terms of foregone alternatives

npvabbr.net present value 净现值；nuclear polyhedrosis virus 核多面体病病毒；negative predictive value 阴性预测值；no pa...

prepaymentn.先付，预缴；英英释义 prepayment[ ,pri:'peimnt ]n.payment in advance

cost accountingn.成本会计；英英释义 cost accounting n.keeping account of the costs of items in production

gearingn.传动装置；英英释义 gearing[ 'iri ]n.wheelwork consisting of a connected set of rotating gears by which force is...

cumulative preference shares释义累积优先股；

write-downn.账面价值的故意降低；英英释义 write-down[ 'raitdaun ]n.(accounting) reduction in the book value of an asset同...

Expected Value释义预待值，预期值；英英释义 Expected Value n.the sum of the values of a random variable divided by the nu...

sunk cost释义沉入成本，已支付成本，隐没成本；

net assets释义资产净额，净资产；

gross margin释义总利润，（销货）毛利；英英释义 gross margin n.the ratio gross profits divided by net sales同义词：margin...