1、ACCA F1 重點詞匯大全1. Accountablity 責任2. Accounting 會計3. Activist 積極分子4. Ad hoc 臨時5. Advocacy 辯護6. Agency theory 代理理論7. Aggregate demand 總需求8. Aggregate supply 總供給9. Apprisal 評估10. Artefact 人工11. Asset 資產12. Audit 審計13. Audit committee 審計委員會14. Audit trail 審計追蹤15. Authority 權威16. Back-up 備份17. Balance of

2、 payment 國際收支平衡18. Bargaining power 討價還價能力19. Belief 信仰20. Bonus scheme 獎金制度21. Boundaryless 無邊界組織22. Budget 預算23. Business cycle 商業周期24. Business strategy 商業戰略25. Capital 資本26. Capital expenditure 資本性支出27. Capital market 資本市場28. Centralization 集權29. Coach 教練30. Coercive 強迫31. Committee 委員會32. Compe

3、tence 稱職33. Compliance 遵守34. Confidentiality 保密性35. Conflict of interest 利益沖突36. Consensus 一致37. Consumer price index (CPI)居民消費價格指數38. Consumer surplus 消費者剩余39. Contingency 權變40. Corporate 合作41. Corporate social responsibility (CSR) 企業社會責任42. Code of ethics 行為規范43. Cyclical unemployment 周期性失業分權44. D

4、ata 數據45. Decentralization46. Delayering簡化管理結構47. Delegation授權48. Demand 需求49. Demand curve 需求曲線50. Deontology 義務論51. Depression 蕭條52. Direct discrimination 直接歧視53. Dismissal 辭退54. Diversity 多樣性55. Dorming 調整期56. Double-entry bookkeeping 復式記賬法57. Egoism 利己主義58. Elasticity 彈性59. Empowerment 授權60. Ent

5、repreneurial 企業家61. Environmental footprint 環境腳印62. Equilibrium price 平衡價格63. Ethics 道德64. Exchange rate 匯率65. Executive director 執行董事66. External 外部67. Feedback 反饋68. Fiduciary responsibility 誠信義務69. Finance function 財務部70. Financial accounting 財務會計71. Financial statement 財務報表72. Firm 企業73. Fiscal

6、policy 財政政策74. Flat organization 扁平結構75. Fraud 舞弊76. Frictional unemployment 摩擦性失業美國通用會計準則77. Generally Accepted Accounting Practice (GAAP)78. Governance principle 治理原則79. Grievance 委屈80. Gross Domestic product 國內生產總值81. Gross National product 國民生產總值82. Group thinking 團隊思維83. Hawthorne Study 霍桑實驗84.

7、 Hollow organization 中空組織85. Honesty 誠實人力資源管理86. Hospitablity 熱情87 Human Resourse Management (HRM)88. Hygiene 保健89. Imperfect competition 不完全競爭90. Inbound logistic 向內運輸91. Incentive 刺激92. Income 收入93. Induction 入職培訓94. Inferior good 劣質產品95. Inflation 通貨膨脹96. Inseparability 不可分割97. Intangibility 無形98

8、. Integrity 誠實99. Intellectual 智商100. Interest rate 利率101. Internal audit 內審102. Internal control 內控國際會計準則理事會國際會計師聯合會103. International Accounting Standard Board (IASB)104. International Federation of Accountant (IFAC)105. Interpersonal 人際106. Interview 面試107. Intimidation 恐嚇108. Intrinsic 內部109. Jo

9、b enlargement 工作擴大化110. Job enrichment 工作豐富化111. Job rotation 工作輪崗制112. Joint committee 聯合委員會113. Judgement 判決114. Leadership 領導力115. Learning process 學習過程116. Liablity 負債117. Limited liability 有限責任118. Litigation 訴訟119. Lowballing 虛報低價120. Macroeconomic 宏觀經濟121. Management 管理122. Marginal utility 邊

10、際效益123. Market 市場124. Matrix 矩陣125. Mentor 導師126. Middle line 企業中層127. Microeconomic微觀經濟128. Minimum wage最低工資標準129. Module 模塊130. Monetary policy 貨幣政策131. Money laundering 洗錢132. Monopolistic competition 壟斷競爭133. Monopoly 壟斷134. Morale 士氣135. Motivation 激勵136. Mourning 悲哀137. Multiplier effect 乘數效應1

11、38. Nomination committee 提名委員會139. Non-current asset 固定資產140. Non-governmental organization 非政府組織141. Norm 原則142. Objectivity 客觀143. Offshore 離岸144. Oligopoly 寡頭壟斷145. Operational 運營146. Organization 組織147. Outbound logistic 向外運輸148. Output 輸出149. Oursource 外包150. Overhead 間接成本151. Ownership 所有權152.

12、 Partnership 合伙制153. Password 密碼154. Payable 應付賬款155. Payroll 工資156. Perception 感知157. Performance management 業績管理158. Personality 性格159. Political 政治160. Price mechanism 定價機制161. Priortization 優先162. Privacy 隱私163. Probity 誠實164. Process 流程165. Procurement 采購166. Product life cycle 產品生命周期167. Profe

13、ssional 專業168. Profit 利潤169. Project 項目170. Public sector 公共部門171. Purchasing 采購172. Quality control 質量控制173. Rate of unemployment 失業率174. Rational 理性175. Raw material 原材料176. Receivable 應收賬款177. Recession 衰退178. Recovery 恢復179. Recruit 招聘180. Redundancy 裁員181. Relativism 相對主義182. Reputation 聲譽183.

14、Remuneration 薪酬184. Resignation 辭職185. Reward 獎勵186. Retail Price Index (RPI) 居民消費價格指數187. Sarbanes-Oxley Act 薩班斯法案188. Scalar chain 層級鏈189. Selection 選拔190. Share capital 實收資本191. Shareholder 股東192. Social class 社會層級193. Sole trader 個體戶194. Span of control 控制維度195. Spreadsheet 電子表格196. Stagflation 停滯性通貨膨脹197. Stakeholder 企業利益相關者198. Strategy 戰略199. Substitute 替代品200. Supervision 監督201. Supply 供給202. Synergy 協作203. Taxation 稅務204. Team building 團隊建設205. Teeming and lading 拆東墻補西墻206. Theorist 理論家207. Transparancy 透明208. Treasury 財政209. Uncert