ACCA考试词汇3(Paper2.4,2.5)
(88)called-up share capital 催缴股本
(89)capacity 生产能力
(90)capacity ratios 生产能力比率
(91)capital 资本
(92)capital assets pricing model 资本资产计价模式
(93)capital commitment 承偌资本
(94)capital employed 已运用的资本
(95)capital expenditure 资本支出
(96)capital expenditure authorization 资本支出核准
(97)capital expenditure control 资本支出控制
(98)capital expenditure proposal 资本支出申请
(99)capital funding planning 资本基金筹集计划
(100)capital gain 资本收益
(101)capital investment appraisal 资本投资评估
(102)capital maintenance 资本保全
(103)capital resource planning 资本资源计划
(104)capital surplus 资本盈余
(105)capital turnover 资本周转率