Alevel會(huì)計(jì)課程是一門(mén)實(shí)踐性很強(qiáng)的學(xué)科，在日常學(xué)習(xí)和課后實(shí)操的過(guò)程中總是繞不開(kāi)專(zhuān)業(yè)名詞的，零碎的詞匯會(huì)加大同學(xué)們背誦記憶的難度，為了方便大家學(xué)習(xí)，小編為大家收集整理了Alevel會(huì)計(jì)在Alevel和AS階段的詞匯，可供參考。

Financial accounting 財(cái)務(wù)會(huì)計(jì)

1、Types of business entity企業(yè)實(shí)體類(lèi)型

2、The accounting system會(huì)計(jì)制度

3、Accounting for non-current assets非流動(dòng)資產(chǎn)的會(huì)計(jì)處理：

Capital and revenue income and expenditure資本和收入收支

Changing asset values改變資產(chǎn)價(jià)值

4、Reconciliation and verification對(duì)賬與驗(yàn)證

Trial balance試算表

Bank reconciliation statements銀行對(duì)賬報(bào)表

Control accounts控制賬戶(hù)

5、Preparation of financial statement財(cái)務(wù)報(bào)表的編制

Adjustments to draft financial statements財(cái)務(wù)報(bào)表草稿的調(diào)整

Sole traders個(gè)體工商戶(hù)

Partnerships伙伴關(guān)系

Limited companies有限公司

6、Analysis and communication of accounting information會(huì)計(jì)信息分析與溝通

Users of accounting information會(huì)計(jì)信息使用者

Calculation and evaluation of ratios比率的計(jì)算和評(píng)估

Cost and management accounting成本和管理會(huì)計(jì)

1、Costs and cost behaviour成本和成本行為

Materials and labour材料和人工

2、Traditional costing methods傳統(tǒng)成本核算方法

Costing applications成本計(jì)算應(yīng)用

Absorption costing吸收成本法

Marginal costing邊際成本

Cost–volume–profit analysis成本-量-利潤(rùn)分析

Financial accounting金融會(huì)計(jì)

1、Preparation of financial statements財(cái)務(wù)報(bào)表的編制

Financial statements財(cái)務(wù)報(bào)表

Partnerships伙伴關(guān)系

Clubs and societies俱樂(lè)部和社團(tuán)

Manufacturing businesses制造業(yè)務(wù)

Limited companies有限公司

2、Regulatory and ethical considerations監(jiān)管和倫理考慮

International Accounting Standards國(guó)際會(huì)計(jì)準(zhǔn)則

Ethical considerations倫理考慮

Auditing and stewardship of limited companies有限公司的審計(jì)和管理

3、Business acquisition and merger企業(yè)并購(gòu)

4、Computerised accounting systems計(jì)算機(jī)化會(huì)計(jì)系統(tǒng)

5、Analysis and communication of accounting information會(huì)計(jì)信息分析與溝通

Cost and management accounting成本和管理會(huì)計(jì)

1、Activity based costing (ABC)作業(yè)成本法 (ABC)

2、Standard costing標(biāo)準(zhǔn)成本核算

3、Budgeting and budgetary control預(yù)算編制和預(yù)算控制

4、Investment appraisal投資評(píng)估

以上是小編為大家整理的Alevel會(huì)計(jì)的必背單詞。希望對(duì)大家有所幫助，祝各位同學(xué)學(xué)業(yè)有成金榜題名！如有更多Alevel課程輔導(dǎo)的需要，歡迎聯(lián)系在線客服老師，會(huì)獲得更專(zhuān)業(yè)的指導(dǎo)~

【微語(yǔ)】留學(xué)不是為了出國(guó)，而是讓你變得更好，讓你有機(jī)會(huì)選擇自己想要的生活。