学习财经词汇是学习ACCA教材的基础，只有掌握了词汇的意思才能够更好的去理解文章及句子的意思。那么，ACCA考试要学习的词汇有哪些？戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）” 
Capital assets pricing model 资本资产计价模式
Capital commitment 承偌资
Capital employed 已运用的资
Capital expenditure 资本支出
Capital expenditure authorization 资本支出核准
Capital expenditure control 资本支出控制
Capital expenditure proposal 资本支出申请
Capital funding planning 资本基金筹集计划
capital gain 资本收益
capital investment appraisal 资本投资评估
capital maintenance 资本保全
capital resource planning 资本资源计划
capital surplus 资本盈余
capital turnover 资本周转率
card 记录卡
cash 现金
cash account 现金帐户
debtor days ratio 应收帐款天数率
debtors 应收款
debtors ledger 应收帐款分类帐
debtor’age analysis 应收帐款帐龄分析
decision driven costs 决策连动成本
decision tree 决策树
defects 次品
deferred expenditure 递延支出
deferred shares 递延股份
deferred taxation 递延税款
delivery note 交货单
departmental accounts 部门报表