會(huì)計(jì)專業(yè)術(shù)語(yǔ)中英文對(duì)照

1、A (1ABC 作業(yè)基礎(chǔ)成本計(jì)算A (2absorbed overhead 已吸收制造費(fèi)用A (3absorption costing 吸收成本計(jì)算A (4account 帳戶,報(bào)表A (5accounting postulate 會(huì)計(jì)假設(shè)A (6accounting series release 會(huì)計(jì)公告文件A (7accounting valuation 會(huì)計(jì)計(jì)價(jià)A (8account sale 承銷清單A (9accountability concept 經(jīng)營(yíng)責(zé)任概念A(yù) (10accountancy 會(huì)計(jì)職業(yè)A (11accountant 會(huì)計(jì)師A (12accounting 會(huì)計(jì)A (

2、13agency cost 代理成本A (14accounting bases 會(huì)計(jì)基礎(chǔ)A (15accounting manual 會(huì)計(jì)手冊(cè)A (16accounting period 會(huì)計(jì)期間A (17accounting policies 會(huì)計(jì)方針A (18accounting rate of return 會(huì)計(jì)報(bào)酬率A (19accounting reference date 會(huì)計(jì)參照日A (20accounting reference period 會(huì)計(jì)參照期間A (21accrual concept 應(yīng)計(jì)概念A(yù) (22accrual expenses 應(yīng)計(jì)費(fèi)用A (23acid t

3、est ration 速動(dòng)比率(酸性測(cè)試比率A (24acquisition 購(gòu)置A (25acquisition accounting 收購(gòu)會(huì)計(jì)A (26activity based accounting 作業(yè)基礎(chǔ)成本計(jì)算A (27adjusting events 調(diào)整事項(xiàng)A (28administrative expenses 行政管理費(fèi)A (29advice note 發(fā)貨通知A (30amortization 攤銷A (31analytical review 分析性檢查A (32annual equivalent cost 年度等量成本法A (33annual report and a

4、ccounts 年度報(bào)告和報(bào)表A (34appraisal cost 檢驗(yàn)成本A (35appropriation account 盈余分配帳戶A (36articles of association 公司章程細(xì)則A (37assets 資產(chǎn)A (38assets cover 資產(chǎn)保障A (39asset value per share 每股資產(chǎn)價(jià)值A(chǔ) (40associated company 聯(lián)營(yíng)公司A (41attainable standard 可達(dá)標(biāo)準(zhǔn)A (42attributable profit 可歸屬利潤(rùn)A (43audit 審計(jì)A (44audit report 審計(jì)報(bào)告A

5、(45auditing standards 審計(jì)準(zhǔn)則A (46authorized share capital 額定股本A (47available hours 可用小時(shí)A (48avoidable costs 可避免成本B (49back-to-back loan 易幣貸款B (50backflush accounting 倒退成本計(jì)算B (51bad debts 壞帳B (52bad debts ratio 壞帳比率B (53bank charges 銀行手續(xù)費(fèi)B (54bank overdraft 銀行透支B (55bank reconciliation 銀行存款調(diào)節(jié)表B (56bank

6、 statement 銀行對(duì)帳單B (57bankruptcy 破產(chǎn)B (58basis of apportionment 分?jǐn)偦A(chǔ)B (59batch 批量B (60batch costing 分批成本計(jì)算B (61beta factor B(市場(chǎng)風(fēng)險(xiǎn)因素B (62bill 帳單B (63bill of exchange 匯票B (64bill of landing 提單B (65bill of materials 用料預(yù)計(jì)單B (66bill payable 應(yīng)付票據(jù)B (67bill receivable 應(yīng)收票據(jù)B (68bin card 存貨記錄卡B (69bonus 紅利B (70

7、book-keeping 薄記B (71Boston classification 波士頓分類B (72breakeven chart 保本圖B (73breakeven point 保本點(diǎn)B (74breaking-down time 復(fù)位時(shí)間B (75budget 預(yù)算B (76budget center 預(yù)算中心B (77budget cost allowance 預(yù)算成本折讓B (78budget manual 預(yù)算手冊(cè)B (79budget period 預(yù)算期間B (80budgetary control 預(yù)算控制B (81budgeted capacity 預(yù)算生產(chǎn)能力B (82

8、burden 制造費(fèi)用B (83business center 經(jīng)營(yíng)中心B (84business entity 營(yíng)業(yè)個(gè)體B (85business unit 經(jīng)營(yíng)單位B (86buy-out management 管理性購(gòu)買(mǎi)產(chǎn)權(quán)B (87by-product 副產(chǎn)品C (88called-up share capital 催繳股本C (89capacity 生產(chǎn)能力C (90capacity ratios 生產(chǎn)能力比率C (91capital 資本C (92capital assets pricing model 資本資產(chǎn)計(jì)價(jià)模式C (93capital commitment 承偌資本C (

9、94capital employed 已運(yùn)用的資本C (95capital expenditure 資本支出C (96capital expenditure authorization 資本支出核準(zhǔn)C (97capital expenditure control 資本支出控制C (98capital expenditure proposal 資本支出申請(qǐng)C (99capital funding planning 資本基金籌集計(jì)劃C (100capital gain 資本收益C (101capital investment appraisal 資本投資評(píng)估C (102capital mainte

10、nance 資本保全C (103capital resource planning 資本資源計(jì)劃C (104capital surplus 資本盈余C (105capital turnover 資本周轉(zhuǎn)率C (106card 記錄卡C (107cash 現(xiàn)金C (108cash account 現(xiàn)金帳戶C (109cash book 現(xiàn)金帳薄C (110cash cow 金牛產(chǎn)品C (111cash flow 現(xiàn)金流量C (112cash discounted 現(xiàn)金貼現(xiàn)C (113cash flow budget 現(xiàn)金流量預(yù)算C (114cash flow statement 現(xiàn)金流量表C (

11、115cash ledger 現(xiàn)金分類帳C (116cash limit 現(xiàn)金限額C (117CCA 現(xiàn)時(shí)成本會(huì)計(jì)C (118center 中心C (119changeover time 變更時(shí)間C (120chartered entity 特許經(jīng)濟(jì)個(gè)體C (121cheque 支票C (122cheque register 支票登記薄C (123coin analysis 零錢(qián)分類C (124classification 分類C (125clock card 工時(shí)卡C (126code 代碼C (127commitment accounting 承偌確認(rèn)會(huì)計(jì)C (128common cost

12、 共同成本C (129company limited by guarantee 有限擔(dān)保責(zé)任公司C (130company limited shares 股份有限公司C (131competitive position 競(jìng)爭(zhēng)能力狀況C (132concept 概念C (133conglomerate 跨行業(yè)企業(yè)C (134consistency concept 一致性概念C (135consolidated accounts 合并報(bào)表C (136consolidation accounting 合并會(huì)計(jì)C (137consortium 財(cái)團(tuán)C (138contingency plan 應(yīng)急計(jì)劃

13、C (139contingent liabilities 或有負(fù)債C (140continuous operation 連續(xù)生產(chǎn)C (141contra 抵消C (142contract cost 合同成本C (143contract costing 合同成本計(jì)算C (144contribution 貢獻(xiàn)毛益C (145contribution ventre 貢獻(xiàn)中心C (146contribution chart 貢獻(xiàn)圖C (147contribution per unit of limiting factor ration 單位限定因素的貢獻(xiàn)毛益比率C (148contribution t

14、o sales ration 貢獻(xiàn)毛益對(duì)銷售比率C (149control 控制C (150control account 控制帳戶C (151control limits 控制限度C (152controllability concept 可控制概念C (153controllable cost 可控制成本C (154conversion cost 加工成本C (155convertible loan stock 可轉(zhuǎn)換為股票的貸款C (156corporate appraisal 公司評(píng)估C (157corporate planning 公司計(jì)劃C (158corporate social

15、 reporting 公司社會(huì)報(bào)告C (159corporation 股份公司C (160cost 成本C (161cost account 成本帳戶C (162cost accounting 成本會(huì)計(jì)C (163cost accounting manual 成本手冊(cè)C (164cost accounts calendar 成本報(bào)表的日歷時(shí)間C (165cost adjustment 成本調(diào)整C (166cost allocation 成本分配C (167cost apportionment 成本分?jǐn)侰 (168cost attribution 成本歸屬C (169cost audit 成本審

16、計(jì)C (170cost behaviour 成本性態(tài)C (171cost benefit analysis 成本效益分析C (172cost center 成本中心C (173cost driver 成本動(dòng)因C (174cost of capital 資本成本C (175cost of conformance 相符成本C (176cost of goods sold 銷貨成本C (177cost of non-conformance 非相符成本C (178cost of sales 銷售成本C (179cost reduction 成本降低C (180cost structure 成本結(jié)構(gòu)C

17、(181cost unit 成本單位C (182cost-volume-profit analysis(CVP 本量利分析C (183costing 成本計(jì)算C (184CPP 現(xiàn)時(shí)購(gòu)買(mǎi)力會(huì)計(jì)C (185credit note 貸項(xiàng)通知C (186credit report 信貸報(bào)告書(shū)C (187creditor 債權(quán)人C (188creditor days ratio 應(yīng)付帳款天數(shù)率C (189creditors ledger 應(yīng)付帳款分類帳C (190critical event 關(guān)鍵事項(xiàng)C (191critical path 關(guān)鍵路線C (192cumulative preference

18、 shares 累積優(yōu)先股C (193current account 往來(lái)帳戶C (194current asset 流動(dòng)資產(chǎn)C (195current cost accounting 現(xiàn)時(shí)成本會(huì)計(jì)C (196current liabilities 流動(dòng)負(fù)債C (197current purchasing power accounting 現(xiàn)時(shí)購(gòu)買(mǎi)力會(huì)計(jì)C (198current ration 流動(dòng)比率C (199cut-off 截止C (200CVP 本量利分析C (201cycle time 周轉(zhuǎn)時(shí)間D (202debenture 債券D (203debit note 借項(xiàng)通知D (204

19、debit capacity 舉債能力D (205debt ratio 債務(wù)比率D (206debtor 債務(wù)人D (207debtor days ratio 應(yīng)收帳款天數(shù)率D (208debtors 應(yīng)收款D (209debtors ledger 應(yīng)收帳款分類帳D (210debtor age analysis應(yīng)收帳款帳齡分析D (211decision driven costs 決策連動(dòng)成本D (212decision tree 決策樹(shù)D (213defects 次品D (214deferred expenditure 遞延支出D (215deferred shares 遞延股份D (21

20、6deferred taxation 遞延稅款D (217delivery note 交貨單D (218departmental accounts 部門(mén)報(bào)表D (219departmental budget 部門(mén)預(yù)算D (220depreciation 折舊D (221dispatch note 發(fā)運(yùn)單D (222development cost 開(kāi)發(fā)成本D (223differential cost 差別成本D (224direct hours yield 直接工時(shí)產(chǎn)出率D (225direct labour cost-standard 標(biāo)準(zhǔn)直接人工成本D (226direct labour

21、 efficiency-variance 直接人工效率差異D (227direct labour ratevariance 直接人工費(fèi)率差異D (228direct labour total-variance 直接人工總差異D (229direct material mix-variance 直接材料結(jié)構(gòu)差異D (230direct price-variance 直接材料價(jià)格差異D (231direct material total-variance 直接材料總差異D (232direct materials usage-variance 直接材料用量差異D (233direct materi

22、als yield-variance 直接材料產(chǎn)出率差異D (234direct cost 直接成本D (235direct debit 直接借項(xiàng)D (236direct hours yield 直接小時(shí)產(chǎn)出率D (237direct labour cost percentage rate 直接人工成本百分比D (238direct labour hour rate 直接人工小時(shí)率D (239directs on indirect work 間接工作事項(xiàng)上的工時(shí)D (240discount rate 貼現(xiàn)率D (241discounted cash flow 現(xiàn)金流量貼現(xiàn)D (242discr

23、etionary cost 酌量成本D (243distribution cost 攤銷成本D (244diversions 移用D (245diverted hours 移用小時(shí)D (246diverted hours ratio 移用工時(shí)比率D (247dividend 股利D (248dividend cover 股利產(chǎn)出率D (249dividend per share 每股股利D (250dog 疲軟產(chǎn)品D (251double entry accounting 復(fù)式會(huì)計(jì)D (252double-entry book-keeping 復(fù)式薄記D (253doubtful debts

24、可疑債務(wù)D (254down time 停工時(shí)間D (255dynamic programming 動(dòng)態(tài)規(guī)劃E (256earning per share 每股盈利E (257earning ratio 市盈率E (258economic order quantity(EOQ 經(jīng)濟(jì)訂購(gòu)批量E (259efficient market hypothesis 有效市場(chǎng)假設(shè)E (260efficiency ration 效率性比率E (261element of cost 成本要素E (262entity 經(jīng)濟(jì)個(gè)體E (262environmental audit 環(huán)境審計(jì)E (263environ

25、mental impact assessment 環(huán)境影響評(píng)價(jià)E (264EOQ 經(jīng)濟(jì)訂購(gòu)批量E (265equity 權(quán)益E (266equity method of accounting 權(quán)益法會(huì)計(jì)計(jì)算E (267equity share capital 權(quán)益股本E (268equivalent units 當(dāng)量E (269event 事項(xiàng)E (270exceptional items 例外事項(xiàng)E (271expected value 期望值E (272expenditure 支出E (273expenses 費(fèi)用E (274external audit 外部審計(jì)E (275externa

26、l failure cost 外部損失成本E (276extraordinary items 非常事項(xiàng)F (277factory goods 讓售商品F (278factoring 應(yīng)收帳款讓售F (279fail value 公允價(jià)值F (280feedback 反饋F (281FIFO 先近先出法F (282final accounts 年終報(bào)表F (283finance lease 融資租賃F (284financial accounting 財(cái)務(wù)會(huì)計(jì)F (285financial accounts calendar adjustment 財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整F (286financi

27、al management 財(cái)務(wù)管理F (287financial planning 財(cái)務(wù)計(jì)劃F (288financial statement 財(cái)務(wù)報(bào)表F (289finished goods 完成品F (290fixed asset 固定資產(chǎn)F (291fixed overhead 固定制造費(fèi)用F (292fixed asset turnover 固定資產(chǎn)周轉(zhuǎn)率F (293fixed assets register 固定資產(chǎn)登記薄F (294fixed cost 固定成本F (295flexed budget 變動(dòng)限額預(yù)算F (296flexible budget 彈性預(yù)算F (297fl

28、oat time 浮動(dòng)時(shí)間F (298floating charge 流動(dòng)抵押F (299flow of funds statement 資金流量表F (300forecasting 預(yù)測(cè)F (301founders shares發(fā)起人股份F (302full capacity 滿負(fù)荷生產(chǎn)能力F (303function costing 職能成本計(jì)算F (304functional budget 職能預(yù)算F (305fund accounting 基金會(huì)計(jì)F (306fundamental accounting concept 基礎(chǔ)會(huì)計(jì)概念F (307fungible assets 可互換資產(chǎn)

29、F (308futuristic planning 遠(yuǎn)景計(jì)劃G (309gap analysis 間距分析G (310gearing 舉債經(jīng)營(yíng)比率(杠桿G (311goal congruence 目標(biāo)一致性G (312going concern concept 持續(xù)經(jīng)營(yíng)概念G (313goods received note 商品收訖單G (314goodwill 商譽(yù)G (315gross dividend yield 總股息產(chǎn)出率G (316gross margin 總邊際G (317gross profit 毛利潤(rùn)G (318gross profit percentage 毛利潤(rùn)百分比G

30、(319group 企業(yè)集團(tuán)G (320group accounts 集團(tuán)報(bào)表H (312high-geared 高結(jié)合杠桿(比例H (313hire purchase 租購(gòu)H (314historical cost 歷史成本H (315historical cost accounting 歷史成本會(huì)計(jì)H (316hours 小時(shí)H (317hurdle rate 最低可接受的報(bào)酬率I (318ideal standard 理想標(biāo)準(zhǔn)I (319idle capacity ration 閑置生產(chǎn)能力比率I (320idle time 閑置時(shí)間I (321impersonal accounts 非

31、記名帳戶I (322imprest system 定額備用制度I (323income and expenditure account 收益和支出報(bào)表I (324incomplete records 不完善記錄I (325incremental cost 增量成本I (326incremental yield 增量產(chǎn)出率I (327indirect cost 間接成本I (328indirect hours 間接小時(shí)I (329insolvency 無(wú)力償付I (330intangible asset 無(wú)形資產(chǎn)I (331integrated accounts 綜合報(bào)表I (332interd

32、ependency concept 關(guān)聯(lián)性概念I(lǐng) (333interest cover 利息保障倍數(shù)I (334interlocking accounts 連鎖報(bào)表I (335internal audit 內(nèi)部審計(jì)I (336internal check 內(nèi)部牽制I (337internal control system 內(nèi)部控制體系I (338internal failure cost 內(nèi)部損失成本I (339internal rate of return(IRR 內(nèi)含報(bào)酬率I (340inventory 存貨I (341investment 投資I (342investment cente

33、r 投資中心I (343invoice register 發(fā)票登記薄I (344issued share capital 已發(fā)行股本J (345job 定單J (346job card 工作卡J (347job costing 工作成本計(jì)算J (348job sheet 工作單J (349joint cost 聯(lián)合成本J (350joint products 聯(lián)產(chǎn)品J (351joint stock company 股份公司J (352joint venture 合資經(jīng)營(yíng)J (353journal 日記帳J (354just-in-time(JIT 適時(shí)制度J (355jusy-in-time

34、 production 適時(shí)生產(chǎn)J (356just-in-time purchasing 適時(shí)購(gòu)買(mǎi)K (357key factor 關(guān)鍵因素L (358labour 人工L (359labour transfer note 人工轉(zhuǎn)移單L (360leaning curve 學(xué)習(xí)曲線L (361ledger 分類帳戶L (362length of order book 定單平均周期L (363letter of credit 信用證L (364leverage 舉債經(jīng)營(yíng)比率L (365liabilities 負(fù)債L (366life cycle costing 壽命周期成本計(jì)算L (367LI

35、FO 后近先出法L (368limited liability company 有限責(zé)任公司L (369limiting factor 限制因素L (370line-item budget 明細(xì)支出預(yù)算L (371liner programming 線性規(guī)劃L (372liquid assets 變現(xiàn)資產(chǎn)L (373liquidation 清算L (374liquidity ratios 易變現(xiàn)比率L (375loan 貸款L (376loan capital 借入資本L (377long range palnning 長(zhǎng)期計(jì)劃L (378lost time record 虛耗時(shí)間記錄L (3

36、79low geared 低結(jié)合杠桿(比例L (380lower of cost or net realizable value concept 成本或可變凈價(jià)孰低概念M (381machine hour rate 機(jī)器小時(shí)率M (382machine time record 機(jī)器時(shí)間記錄M (383managed cost 管理成本M (384management accounting 管理會(huì)計(jì)M (385management accounting concept 管理會(huì)計(jì)概念M (386management accounting guides 管理會(huì)計(jì)指導(dǎo)方針M (387managemen

37、t audit 管理審計(jì)M (388management buy-out 管理性購(gòu)買(mǎi)產(chǎn)權(quán)M (389management by exception 例外管理原則M (390margin 邊際M (391margin of safety ration 安全邊際比率M (392margin cost 邊際成本M (393margin costing 邊際成本計(jì)算M (394mark-down 降低標(biāo)價(jià)M (395mark-up 提高標(biāo)價(jià)M (396market risk premium 市場(chǎng)分險(xiǎn)補(bǔ)償M (397market share 市場(chǎng)份額M (398marketing cost 營(yíng)銷成本M

38、(399matching concept 配比概念M (400materiality concept 重要性概念M (401materials requisition 領(lǐng)料單M (402materials returned note 退料單M (403materials transfer note 材料轉(zhuǎn)移單M (404memorandum of association 公司設(shè)立細(xì)則M (405merger 兼并M (406merger accounting 兼并會(huì)計(jì)M (407minority interest 少數(shù)股權(quán)M (408mixed cost 混合成本N (409net asset

39、s 凈資產(chǎn)N (410net book value 凈帳面價(jià)值N (411net liquid funds 凈可變現(xiàn)資金N (412net margin 凈邊際N (413net present value(NPV 凈現(xiàn)值N (414net profit 凈利潤(rùn)N (415net realizable value 可變現(xiàn)凈值N (416net worth 資產(chǎn)凈值N (417network analysis 網(wǎng)絡(luò)分析N (418noise 干撈N (419nominal account 名義帳戶N (420nominal share capital 名義股本N (421nominal hold

40、ing 代理持有股份N (422non-adjusting events 非調(diào)整事項(xiàng)N (423non-financial performance measurement 非財(cái)務(wù)業(yè)績(jī)計(jì)量N (424non-intergrated accounts 非綜合報(bào)表N (425non-liner programming 非線性規(guī)劃N (426non-voting shares 無(wú)表決權(quán)的股份N (427notional cost 名義成本N (428number of days stock 存貨周轉(zhuǎn)天數(shù)N (429number of weeks stock 存貨周轉(zhuǎn)周數(shù)O (430objective

41、classification 客體分類O (431obsolescence 陳舊O (432off balance sheet finance 資產(chǎn)負(fù)債表外籌資O (433offer for sale 標(biāo)價(jià)出售O (434operating budget 經(jīng)營(yíng)預(yù)算O (435operating lease 經(jīng)營(yíng)租賃O (436operating statement 營(yíng)業(yè)報(bào)表O (437operation time 操作時(shí)間O (438operational control 經(jīng)營(yíng)控制O (439operational gearing 經(jīng)營(yíng)杠桿O (440operating plans 經(jīng)營(yíng)計(jì)劃O

42、 (441opportunity cost 機(jī)會(huì)成本O (442order 定單O (443ordinary shares 普通股O (444out-of-date cheque 過(guò)期支票O(jiān) (445over capitalization 過(guò)分資本化O (446overhead 制造費(fèi)用O (447overhead absorption rate 制造費(fèi)用分配率O (448overhead cost 制造費(fèi)用O (449overtrading 超過(guò)營(yíng)業(yè)資金的經(jīng)營(yíng)P (450paid cheque 已付支票P(pán) (451paid-up share capital 認(rèn)定股本P (452parent

43、company 母公司P (453pareto distribution 帕累托分布P (454participating preference shares 參與優(yōu)先股P (455partnership 合伙P (456payable ledger 應(yīng)付款項(xiàng)帳戶P (457payback 回收期P (458payments and receipts account 收入和支出報(bào)表P (459payments withheld 保留款額P (460payroll 工資單P (461payroll analysis 工資分析P (462percentage profit on turnover

44、利潤(rùn)對(duì)營(yíng)業(yè)額比率P (463period cost 期間成本P (464perpetual inventory 永續(xù)盤(pán)存P (465personal account 記名帳戶P (466PEPT 項(xiàng)目評(píng)審法P (467petty cash account 備用金帳戶P (468petty cash voucher 備用金憑證P (469physical inventory 實(shí)地盤(pán)存P (470planning 計(jì)劃P (471planning horizon 計(jì)劃時(shí)限P (472planning period 計(jì)劃期間P (473policy cost 政策成本P (474position a

45、udit 狀況審計(jì)P (475post balance sheet events 資產(chǎn)負(fù)債表編后事項(xiàng)P (476practical capacity 實(shí)際生產(chǎn)能力P (477pre-acquisition losses 購(gòu)置前損失P (478pre-acquisition profits 購(gòu)置前利潤(rùn)P (479preference shares 優(yōu)先股P (480preference creditors 優(yōu)先債權(quán)人P (481preferred creditors 優(yōu)先債權(quán)人P (482prepayments 預(yù)付款項(xiàng)P (483present value 現(xiàn)值P (484prevention

46、 cost 預(yù)防成本P (485price ratio 市盈率P (486prime cost 主要成本P (487prime entry-books of 原始分錄登記薄P (488principal budget factor 主要預(yù)算因素P (489prior charge capital 優(yōu)先股P (490prior year adjustments 以前年度調(diào)整P (491priority base budgeting 優(yōu)先順序體制的預(yù)算P (492private company 私人公司P (493pro-forma invoice 預(yù)開(kāi)發(fā)票P(pán) (494problem child

47、問(wèn)號(hào)產(chǎn)品P (495process costing 分步成本計(jì)算P (496process time 加工時(shí)間P (497product cost 產(chǎn)品成本P (498Product life cycle 產(chǎn)品壽命周期P (499production cost 生產(chǎn)成本P (500production cost of sales 售貨成本P (501production volume ratio 生產(chǎn)業(yè)務(wù)量比率P (502profit center 利潤(rùn)中心P (503profit per employee 每員工利潤(rùn)P (504profit retained for the year 年度利

48、潤(rùn)留存P (505profit to turnover ratio 利潤(rùn)對(duì)營(yíng)業(yè)額比率P (506profit-volume graph 利量圖P (507profitability index 盈利指數(shù)P (508programming 規(guī)劃P (509project evaluation and review technique 項(xiàng)目評(píng)審法P (510projection 預(yù)計(jì)P (511promissory note 本票P(pán) (512prospectus 募債說(shuō)明書(shū)P (513provisions for liabilities and charges 償債和費(fèi)用準(zhǔn)備P (514prude

49、nt concept 穩(wěn)健性概念P (515public company 公開(kāi)公司P (516purchase order 訂購(gòu)單P (517purchase requisition 請(qǐng)購(gòu)單P (518purchase ledger 采購(gòu)帳戶Q (519quality related costs 質(zhì)量有關(guān)成本Q (520queuing time 排隊(duì)時(shí)間R (521rate 率R (522ratio 比率R (523ration pyramid 比率金字塔R (524raw material 原材料R (525receipts and payments account 收入和支付報(bào)表R (52

50、6receivable ledger 應(yīng)收款項(xiàng)帳戶R (527redeemable shares 可贖回股份R (528redemption 贖回R (529registered share capital 注冊(cè)資本R (530rejects 廢品R (531relevancy concept 相關(guān)性概念R (532relevant costs 相關(guān)成本R (533relevant range 相關(guān)范圍R (534reliability concept 可靠性概念R (535replacement price 重置價(jià)格R (536report 報(bào)表R (537reporting 報(bào)告R (53

51、8research cost, applied 應(yīng)用性研究成本R (539research cost, pure or basic 理論或基礎(chǔ)研究成本R (540reserves 留存收益R (541residual income 剩余收益R (542responsibility center 責(zé)任中心R (543retention money 保留款額R (544return on capital employed 運(yùn)用資本報(bào)酬率R (545returns 退回R (546revenue 收入R (547revenue center 收入中心R (548revenue expenditure

52、 收益支出R (549revenue investment 收入性投資R (550right issue 認(rèn)股權(quán)發(fā)行R (551rolling budget 滾動(dòng)預(yù)算R (552rolling forecast 滾動(dòng)預(yù)測(cè)S (553sales ledger 銷售分類帳S (554sales order 銷售定單S (555sales per employee 每員工銷售額S (556scrap 廢料S (557scrip issue 紅股發(fā)行S (558secured creditors 有擔(dān)保的債權(quán)人S (559segmental reporting 分部報(bào)告S (560selling co

53、st 銷售成本S (561semi-fixed cost 半固定成本S (562semi-variable cost 半變動(dòng)成本S (563sensitivity analysis 敏感性分析S (564service cost center 服務(wù)成本中心S (565service costing 服務(wù)成本計(jì)算S (566set-up time 安裝時(shí)間S (567shadow prices 影子價(jià)格S (568share 股票S (569share capital 股份資本S (570share option scheme 購(gòu)股權(quán)證方案S (571share premium 股票溢價(jià)S (5

54、72sight draft 即期匯票S (573single-entry book-keeping 單式薄記S (574sinking fund 償債基金S (575slack time 松馳時(shí)間S (576social responsibility cost 社會(huì)責(zé)任成本S (577sole trader 獨(dú)資經(jīng)營(yíng)者S (578source and application of funds statement 資金來(lái)源和運(yùn)用表S (579special order costing 特殊定單成本計(jì)算S (580staff costs 職工成本S (581standard 標(biāo)準(zhǔn)S (582sta

55、ndard accounting practice 標(biāo)準(zhǔn)會(huì)計(jì)實(shí)務(wù)S (583standard cost 標(biāo)準(zhǔn)成本S (584standard costing 標(biāo)準(zhǔn)成本計(jì)算S (585standard direct labour cost 標(biāo)準(zhǔn)直接人工S (586standard hour 標(biāo)準(zhǔn)小時(shí)S (587standard minute 標(biāo)準(zhǔn)分鐘S (588standard performace-labour 標(biāo)準(zhǔn)人工業(yè)績(jī)S (589standard time 標(biāo)準(zhǔn)時(shí)間S (590standard order 經(jīng)常性定單S (591statement of account 營(yíng)業(yè)帳單S (59

56、2statement of affairs 財(cái)務(wù)狀況表S (593statutory body 法定實(shí)體S (594stock 存貨S (595stock control 存貨控制S (596stock turnover 存貨周轉(zhuǎn)率S (597stocktaking 盤(pán)點(diǎn)存貨S (598stores requisition 領(lǐng)料申請(qǐng)單S (599strategic business unit 戰(zhàn)略性經(jīng)營(yíng)單位S (600strategic management accounting 戰(zhàn)略管理會(huì)計(jì)S (601strategic planning 戰(zhàn)略計(jì)劃S (602strategy 戰(zhàn)略S (603subjective classification 主體分類S (604subscribed share capital 已認(rèn)購(gòu)的股本S (605su