財(cái)務(wù)詞匯大全

1、ACCA700詞匯A(1)ABC作業(yè)根底本錢計(jì)算(2)absorbedoverhead已吸收制造費(fèi)用(3)absorptioncosting吸收本錢計(jì)算(4)account帳戶,報(bào)表(5)accountingpostulate會(huì)計(jì)假設(shè)(6)accountingseriesrelease會(huì)計(jì)公告文件(7)accountingvaluation會(huì)計(jì)計(jì)價(jià)(8)accountsale承銷清單(9)accountabilityconcept經(jīng)營(yíng)責(zé)任概念(10)accountancy會(huì)計(jì)職業(yè)(11)accountant會(huì)計(jì)師(12)accounting會(huì)計(jì)(13)agencycost代理成本(14)acc

2、ountingbases會(huì)計(jì)基礎(chǔ)(15)accountingmanual會(huì)計(jì)手冊(cè)(16)Accountingperiod會(huì)計(jì)期間(17)Accountingpolicies會(huì)計(jì)方針(18)Accountingrateofreturn會(huì)計(jì)報(bào)酬率(19)Accountingreferencedate會(huì)計(jì)參照日(20)accountingreferenceperiod會(huì)計(jì)參照期間(21)Accrualconcept應(yīng)計(jì)概念(22)Accrualexpenses應(yīng)計(jì)費(fèi)用(23)Acidtestration速動(dòng)比率(酸性測(cè)試比率)(24)Acquisition購(gòu)置(25)Acquisitionaccou

3、nting收購(gòu)會(huì)計(jì)(26)Activitybasedaccounting作業(yè)根底本錢計(jì)算(27) Adjustingevents調(diào)整事項(xiàng)(28)Administrativeexpenses行政治理費(fèi)(29)Advicenote發(fā)貨通知(30)Amortization攤銷(31)Analyticalreview分析性檢查(32)Annualequivalentcost年度等量本錢法(33)Annualreportandaccounts年度報(bào)告和報(bào)表(34)Appraisalcost檢驗(yàn)本錢(35)Appropriationaccount盈余分配帳戶(36)Articlesofassociatio

4、n公司章程細(xì)那么(37)Assets資產(chǎn)(38)Assetscover資產(chǎn)保證(39)Assetvaluepershare每股資產(chǎn)價(jià)值(40)Associatedcompany聯(lián)營(yíng)公司(41)Attainablestandard可達(dá)標(biāo)準(zhǔn)(42)Attributableprofit可歸屬利潤(rùn)(43)Audit審計(jì)(44)Auditreport審計(jì)報(bào)告(45)Auditingstandards審計(jì)準(zhǔn)那么(46)Authorizedsharecapital額定股本(47)Availablehours可用小時(shí)(48)Avoidablecosts可防止本錢B(49)Back-to-backloan易幣貸

5、款(50)Backflushaccounting倒退本錢計(jì)算(51)Baddebts壞帳(52)Baddebtsratio壞帳比率(53)bankcharges銀行手續(xù)費(fèi)(54)Bankoverdraft銀行透支(55)Bankreconciliation銀行存款調(diào)節(jié)表(56)Bankstatement銀行對(duì)帳單(57)Bankruptcy破產(chǎn)(58)Basisofapportionment分?jǐn)偢?59)Batch批量(60)Batchcosting分批本錢計(jì)算(61)Betafactor(市場(chǎng))風(fēng)險(xiǎn)因素(62)Bill帳單(63)Billofexchange匯票(64)Billofland

6、ing提單(65)Billofmaterials用料預(yù)計(jì)單(66)Billpayable應(yīng)付票據(jù)(67)Billreceivable應(yīng)收票據(jù)(68)Bincard存貨記錄卡(69)Bonus紅利(70)book-keeping薄記(71)Bostonclassification波士頓分類(72)Breakevenchart保本圖(73)Breakevenpoint保本點(diǎn)(74)breaking-downtime復(fù)位時(shí)間(75)Budget預(yù)算(76)Budgetcenter預(yù)算中央(77)Budgetcostallowance預(yù)算本錢折讓(78)Budgetmanual預(yù)算手冊(cè)(79)Budg

7、etperiod預(yù)算期間(80)Budgetarycontrol預(yù)算限制(81)Budgetedcapacity預(yù)算生產(chǎn)水平(82)Burden制造費(fèi)用(83)Businesscenter經(jīng)營(yíng)中央(84)Businessentity營(yíng)業(yè)個(gè)體(85)Businessunit經(jīng)營(yíng)單位(86)Buy-outmanagement治理性購(gòu)置產(chǎn)權(quán)(87)By-product副產(chǎn)品C(88)called-upsharecapital催繳股本(89)Capacity生產(chǎn)水平(90)Capacityratios生產(chǎn)能力比率(91)Capital資本(92)Capitalassetspricingmodel資本資

8、產(chǎn)計(jì)價(jià)模式(93)Capitalcommitment承偌資本(94)Capitalemployed已運(yùn)用的資本(95)Capitalexpenditure資本支出(96)Capitalexpenditureauthorization資本支出核準(zhǔn)(97)Capitalexpenditurecontrol資本支出限制(98)Capitalexpenditureproposal資本支出申請(qǐng)(99)Capitalfundingplanning資本基金籌集方案(100)capitalgain資本收益(101)capitalinvestmentappraisal資本投資評(píng)估(102) capitalmai

9、ntenance資本保全(103)capitalresourceplanning資本資源方案(104)capitalsurplus資本盈余(105)capitalturnover資本周轉(zhuǎn)率(106)card記錄卡(107)cash現(xiàn)金(108)cashaccount現(xiàn)金帳戶(109)cashbook現(xiàn)金帳薄(110)cashcow金牛產(chǎn)品(111)cashflow現(xiàn)金流量(112)cashdiscounted現(xiàn)金貼現(xiàn)(113)cashflowbudget現(xiàn)金流量預(yù)算(114) cashflowstatement現(xiàn)金流量表(115)cashledger現(xiàn)金分類帳(116)cashlimit現(xiàn)金限

10、額(117)CCA現(xiàn)時(shí)本錢會(huì)計(jì)(118)center中央(119)changeovertime變更時(shí)間(120)charteredentity特許經(jīng)濟(jì)個(gè)體(121)cherub支票(122)cherubregister支票登記薄(123)coinanalysis零錢分類(124)classification分類(125)clockcard工時(shí)卡(126)code代碼(127) commitmentaccounting承偌確認(rèn)會(huì)計(jì)(128)commoncost共同本錢(129)companylimitedbyguarantee有限擔(dān)保責(zé)任公司(130)companylimitedshares股份

11、(131)competitiveposition競(jìng)爭(zhēng)水平狀況(132)concept概念(133)conglomerate跨行業(yè)企業(yè)(134) consistencyconcept一致性概念(135)consolidatedaccounts合并報(bào)表(136)consolidationaccounting合并會(huì)計(jì)(137)consortium財(cái)團(tuán)(138)contingencyplan應(yīng)急方案(139) contingentliabilities或有負(fù)債(140)continuousoperation連續(xù)生產(chǎn)(141)contra抵消(142) contractcost合同本錢(143)cont

12、ractcosting合同本錢計(jì)算(144)contribution奉獻(xiàn)毛益(145)contributionventure奉獻(xiàn)中央(146)contributionchart奉獻(xiàn)圖(147)contributionperunitoflimitingfactorration單位限定因素的奉獻(xiàn)毛益比率(148)contributiontosalesration奉獻(xiàn)毛益對(duì)銷售比率(149)control限制(150)controlaccount限制帳戶(151)controllimits限制限度(152)controllabilityconcept可限制概念(153)controllablecos

13、t可控制本錢(154)conversioncost加工本錢(155)convertibleloanstock可轉(zhuǎn)換為股票的貸款(156) corporateappraisal公司評(píng)估(157)corporateplanning公司方案(158)corporatesocialreporting公司社會(huì)報(bào)告(159)corporation股份公司(160)cost本錢(161)costaccount本錢帳戶(162)costaccounting成本會(huì)計(jì)(163)costaccountingmanual成本手冊(cè)(164)costaccountscalendar本錢報(bào)表的日歷時(shí)間(165)costad

14、justment本錢調(diào)整(166)costallocation本錢分配(167)costapportionment本錢分?jǐn)?168)costattribution本錢歸屬(169)costaudit本錢審計(jì)(170)costbehaviour本錢性態(tài)(171)costbenefitanalysis本錢效益分析(172)costcenter本錢中央(173)costdriver本錢動(dòng)因(174)costofcapital資本本錢(175)costofconformance相符本錢(176)costofgoodssold銷貨本錢(177)costofnon-conformance非相符本錢(178

15、)costofsales銷售本錢(179)costreduction本錢降低(180)coststructure本錢結(jié)構(gòu)(181)costunit本錢單位(182)cost-volume-profitanalysis(CVP)本量利分析(183)costing本錢計(jì)算(184)CPP現(xiàn)時(shí)購(gòu)置力會(huì)計(jì)(185)creditnote貸項(xiàng)通知(186)creditreport信貸報(bào)告書(187)creditor債權(quán)人(188)creditordaysratio應(yīng)付帳款天數(shù)率(189)creditorsledger應(yīng)付帳款分類帳(190)criticalevent關(guān)鍵事項(xiàng)(191)criticalpat

16、h關(guān)鍵路線(192)cumulativepreferenceshares累積優(yōu)先股(193)currentaccount往來(lái)帳戶(194)currentasset流動(dòng)資產(chǎn)(195)currentcostaccounting現(xiàn)時(shí)本錢會(huì)計(jì)(196)currentliabilities流動(dòng)負(fù)債(197)currentpurchasingpoweraccounting現(xiàn)時(shí)購(gòu)置力會(huì)計(jì)(198)currentration流動(dòng)比率(199)cut-off截止(200)CVP本量利分析(201)cycletime周轉(zhuǎn)時(shí)間D(202)debenture債券(203)debitnote借項(xiàng)通知(204)debit

17、capacity舉債水平(205)debtratio債務(wù)比率(206)debtor債務(wù)人(207)debtordaysratio應(yīng)收帳款天數(shù)率(208)debtors應(yīng)收款(209)debtorsledger應(yīng)收帳款分類帳(210)debtorageanalysis應(yīng)收帳款帳齡分析(211)decisiondrivencosts決策連動(dòng)本錢(212)decisiontree決策樹(213)defects次品(214)deferredexpenditure遞延支出(215)deferredshares遞延股份(216)deferredtaxation遞延稅款(217)deliverynote交貨

18、單(218)departmentalaccounts部門報(bào)表(219)departmentalbudget部門預(yù)算(220)depreciation折舊(221)dispatchnote發(fā)運(yùn)單(222)developmentcost開發(fā)本錢(223)differentialcost差異本錢(224)directhoursyield直接工時(shí)產(chǎn)出率(225)directlaborcost-standard標(biāo)準(zhǔn)直接人工成本(226)directlaborefficiency-variance直接人工效率差異(227)directlaborratevariance直接人工費(fèi)率差異(228) direc

19、tlabortotal-variance直接人工總差異(229)directmaterialmix-variance直接材料結(jié)構(gòu)差異(230)directprice-variance直接材料價(jià)格差異(231)directmaterialtotal-variance直接材料總差異(232)directmaterialsusage-variance直接材料用量差異(233)directmaterialsyield-variance直接材料產(chǎn)出率差異(234)directcost直接本錢(235)directdebit直接借項(xiàng)(236)directhoursyield直接小時(shí)產(chǎn)出率(237)dire

20、ctlaborcostpercentagerate直接人工本錢百分比(238)directlaborhourrate直接人工小時(shí)率(239)directsonindirectwork間接工作事項(xiàng)上的工時(shí)(240)discountrate貼現(xiàn)率(241)discountedcashflow現(xiàn)金流量貼現(xiàn)(242) discretionarycost酌量本錢(243)distributioncost攤銷本錢(244)diversions移用(245) divertedhours移用小時(shí)(246)divertedhoursratio移用工時(shí)比率(247)dividend股利(248) dividend

21、cover股利產(chǎn)出率(249)dividendpershare每股股利(250)dog疲軟產(chǎn)品(251) doubleentryaccounting復(fù)式會(huì)計(jì)(252)double-entrybook-keeping復(fù)式薄記(253)doubtfuldebts可疑債務(wù)(254)downtime停工時(shí)間(255)dynamicprogramming動(dòng)態(tài)規(guī)劃E(256)earningpershare每股盈利(257)earningratio市盈率(258)economicorderquantity(EOQ)經(jīng)濟(jì)訂購(gòu)批量(259)efficientmarkethypothesis有效市場(chǎng)假設(shè)(260)

22、efficiencyration效率性比率(261)elementofcost成本要素(262)entity經(jīng)濟(jì)個(gè)體(262)environmentalaudit環(huán)境審計(jì)(263)environmentalimpactassessment環(huán)境影響評(píng)價(jià)(264)EOQ經(jīng)濟(jì)訂購(gòu)批量(265)equity權(quán)益(266)equitymethodofaccounting權(quán)益法會(huì)計(jì)計(jì)算(267)equitysharecapital權(quán)益股本(268)equivalentunits當(dāng)量(269)event事項(xiàng)(270)exceptionalitems例外事項(xiàng)(271)expectedvalue期望值(272)

23、expenditure支出(273)expenses費(fèi)用(274)externalaudit外部審計(jì)(275)externalfailurecost外部損失本錢(276)extraordinaryitems非常事項(xiàng)F(277)factorygood讓售商品(278)factoring應(yīng)收帳款讓售(279)failvalue公允價(jià)值(280)feedback反應(yīng)(281)FIFO先近先出法(282)finalaccounts年終報(bào)表(283)financelease融資租賃(284)financialaccounting財(cái)務(wù)會(huì)計(jì)(285)financialaccountscalendaradju

24、stment財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整(286)financialmanagement財(cái)務(wù)治理(287)financialplanning財(cái)務(wù)方案(288)financialstatement財(cái)務(wù)報(bào)表(289)finishedgoods完成品(290)fixedasset固定資產(chǎn)(291)fixedoverhead固定制造費(fèi)用(292)fixedassetturnover固定資產(chǎn)周轉(zhuǎn)率(293)fixedassetsregister固定資產(chǎn)登記薄(294)fixedcost固定本錢(295)flexedbudget變動(dòng)限額預(yù)算(296)flexiblebudget彈性預(yù)算(297)floattim

25、e浮動(dòng)時(shí)間(298)floatingcharge流動(dòng)抵押(299)flowoffundsstatement資金流量表(300)forecasting預(yù)測(cè)(301)founder'sshares發(fā)起人股份(302)fullcapacity滿負(fù)荷生產(chǎn)水平(303)functioncosting職能本錢計(jì)算(304)functionalbudget職能預(yù)算(305)fundaccounting基金會(huì)計(jì)(306)fundamentalaccountingconcept根底會(huì)計(jì)概念(307)fungibleassets可互換資產(chǎn)(308)futuristicplanning遠(yuǎn)景方案G(309)g

26、apanalysis間距分析(310)gearing舉債經(jīng)營(yíng)比率(杠桿)(311)goalcongruence目標(biāo)一致性(312)goingconcernconcept持續(xù)經(jīng)營(yíng)概念(313)goodsreceivednote商品收訖單(314)goodwill商譽(yù)(315)grossdividendyield總股息產(chǎn)出率(316)grossmargin總邊際(317)grossprofit毛利潤(rùn)(318)grossprofitpercentage毛利潤(rùn)百分比(319)group企業(yè)集團(tuán)(320)groupaccounts集團(tuán)報(bào)表H(312)high-geared高結(jié)合杠桿(比例)(313)hi

27、repurchase租購(gòu)(314)historicalcost歷史成本(315)historicalcostaccounting歷史成本會(huì)計(jì)(316)hours小時(shí)(317)hurdlerate最低可接受的報(bào)酬率I(318)idealstandard理想標(biāo)準(zhǔn)I(319)idlecapacityration閑置生產(chǎn)水平比率I(320)idletime閑置時(shí)間I(321)impersonalaccounts非記名帳戶I(322)imprestsystem定額備用制度I(323)incomeandexpenditureaccount收益和支出報(bào)表I(324)incompleterecords不完善記

28、錄I(325)incrementalcost增量成本I(326)incrementalyield增量產(chǎn)出率I(327)indirectcost間接本錢I(328)indirecthours間接小時(shí)I(329)insolvency無(wú)力償付I(330)intangibleasset無(wú)形資產(chǎn)I(331)integratedaccounts綜合報(bào)表I(332)interdependencyconcept關(guān)聯(lián)性概念I(lǐng)(333)interestcover利息保障倍數(shù)I(334)interlockingaccounts連鎖報(bào)表I(335)internalaudit內(nèi)部審計(jì)I(336)internalchec

29、k內(nèi)部牽制I(337)internalcontrolsystem內(nèi)部限制體系I(338)internalfailurecost內(nèi)部損失本錢I(339)internalrateofreturn(IRR)內(nèi)含報(bào)酬率I(340)inventory存貨I(341)investment投資I(342)investmentcenter投資中央I(343)invoiceregister發(fā)票登記薄I(344)issuedsharecapital已發(fā)行股本J(345)job定單J(346)jobcard工作卡J(347)jobcosting工作本錢計(jì)算J(348)jobsheet工作單J(349)jointco

30、st聯(lián)合本錢J(350)jointproducts聯(lián)產(chǎn)品J(351)jointstockcompany股份公司J(352)jointventure合資經(jīng)營(yíng)J(353)journal日記帳J(354)just-in-time(JIT)適時(shí)制度J(355)jusy-in-timeproduction適時(shí)生產(chǎn)J(356)just-in-timepurchasing適時(shí)購(gòu)置K(357)keyfactor關(guān)鍵因素L(358)labour人工(359)labourtransfernote人工轉(zhuǎn)移單(360)leaningcurve學(xué)習(xí)曲線(361)ledger分類帳戶(362)lengthoforderb

31、ook定單平均周期(363)letterofcredit信用證(364)leverage舉債經(jīng)營(yíng)比率(365)liabilities負(fù)債(366)lifecyclecosting壽命周期成本計(jì)算(367)LIFO后近先出法(368)limitedliabilitycompany有限責(zé)任公司(369)limitingfactor限制因素(370)line-itembudget明細(xì)支出預(yù)算(371)linerprogramming線性規(guī)劃(372)liquidassets變現(xiàn)資產(chǎn)L(373)liquidation清算(374)liquidityratios易變現(xiàn)比率(375)loan貸款(376)

32、loancapital借入資本(377)longrangepalnning長(zhǎng)期方案(378)losttimerecord虛耗時(shí)間記錄(379)lowgeared低結(jié)合杠桿(比例)(380)lowerofcostornetrealizablevalueconcept本錢或可變凈價(jià)孰低概念M(381)machinehourrate機(jī)器小時(shí)率(382)machinetimerecord機(jī)器時(shí)間記錄(383)managedcost管理成本(384)managementaccounting管理會(huì)計(jì)(385)managementaccountingconcept管理會(huì)計(jì)概念(386)managementa

33、ccountingguides治理會(huì)計(jì)指導(dǎo)方針(387)managementaudit治理審計(jì)(388)managementbuy-out管理性購(gòu)買產(chǎn)權(quán)(389)managementbyexception例外管理原那么(390)margin邊際(391)marginofsafetyration平安邊際比率(392)margincost邊際成本(393)margincosting邊際成本計(jì)算(394)mark-down降低標(biāo)價(jià)(395)mark-up提升標(biāo)價(jià)(396)marketriskpremium市場(chǎng)分險(xiǎn)補(bǔ)償(397)marketshare市場(chǎng)份額(398)marketingcost營(yíng)銷本錢

34、(399)matchingconcept配比概念(400)materialityconcept重要性概念(401)materialsrequisition領(lǐng)料單(402)materialsreturnednote退料單(403)materialstransfernote材料轉(zhuǎn)移單(404)memorandumofassociation公司設(shè)立細(xì)那么(405)merger兼并(406)mergeraccounting兼并會(huì)計(jì)(407)minorityinterest少數(shù)股權(quán)(408)mixedcost混合本錢N(409)netassets凈資產(chǎn)(410)netbookvalue凈帳面價(jià)值N(41

35、1)netliquidfunds凈可變現(xiàn)資金N(412)netmargin凈邊際N(413)netpresentvalue(NPV)凈現(xiàn)值N(414)netprofit凈利潤(rùn)N(415)netrealizablevalue可變現(xiàn)凈值N(416)networth資產(chǎn)凈值N(417)networkanalysis網(wǎng)絡(luò)分析N(418)noise干撈N(419)nominalaccount名義帳戶N(420)nominalsharecapital名義股本N(421)nominalholding代理持有股份N(422)non-adjustingevents非調(diào)整事項(xiàng)N(423)non-financial

36、performancemeasurement非財(cái)務(wù)業(yè)績(jī)計(jì)量N(424)non-intergratedaccounts非綜合報(bào)表N(425)non-linerprogramming非線性規(guī)劃N(426)non-votingshares無(wú)表決權(quán)的股份N(427)notionalcost名義本錢N(428)numberofdaysstock存貨周轉(zhuǎn)天數(shù)N(429)numberofweeksstock存貨周轉(zhuǎn)周數(shù)O(430)objectiveclassification客體分類O(431)obsolescence陳舊O(432)offbalancesheetfinance資產(chǎn)負(fù)債表外籌資O(433)o

37、fferforsale標(biāo)價(jià)出售O(434)operatingbudget經(jīng)營(yíng)預(yù)算O(435)operatinglease經(jīng)營(yíng)租賃O(436)operatingstatement營(yíng)業(yè)報(bào)表O(437)operationtime操作時(shí)間O(438)operationalcontrol經(jīng)營(yíng)限制O(439)operationalgearing經(jīng)營(yíng)杠桿O(440)operatingplans經(jīng)營(yíng)方案O(441)opportunitycost時(shí)機(jī)本錢O(442)order定單O(443)ordinaryshares普通O(446)overhead制造費(fèi)用(448)overheadcost制造費(fèi)用Ppaidc

38、heque已付支票parentcompany母公司participatingpreferencesharespayableledger應(yīng)付款項(xiàng)帳戶股O(444)out-of-datecheque過(guò)期支票O(jiān)(445)overcapitalization過(guò)分資本化O(447)overheadabsorptionrate制造費(fèi)用分配率O(449)overtrading超過(guò)營(yíng)業(yè)資金的經(jīng)營(yíng)(451)paid-upsharecapital認(rèn)定股本(453)paretodistribution帕累托分布參與優(yōu)先股(455)partnership合伙(457)payback回收期(459)paymentswi

39、thheld保留款額(461)payrollanalysis工資分析(463)periodcost期間本錢paymentsandreceiptsaccount收入和支出報(bào)表(460)payroll工資單(462)percentageprofitonturnover利潤(rùn)對(duì)營(yíng)業(yè)額比率(464)perpetualinventory永續(xù)盤存(465)personalaccount記名帳戶PEPT工程評(píng)審法(467)pettycashaccount備用金帳戶pettycashvoucher備用金憑證(469)physicalinventory實(shí)地盤存(470)planning計(jì)劃(471)plannin

40、ghorizon方案時(shí)限planningperiod方案期間(473)policycost政策本錢positionaudit狀況審計(jì)(475)postbalancesheetevents資產(chǎn)負(fù)債表編后事項(xiàng)(476)practicalcapacity實(shí)際生產(chǎn)能力(477)pre-acquisitionlosses購(gòu)置前損失(478)pre-acquisitionprofits購(gòu)置前利潤(rùn)(479)preferenceshares優(yōu)先股(480)preferencecreditors優(yōu)先債權(quán)人(481)preferredcreditors優(yōu)先債權(quán)人(482)prepayments預(yù)付款項(xiàng)(483)p

41、resentvalue現(xiàn)值preventioncost預(yù)防本錢(485)priceratio市盈率primecost主要本錢(487)primeentry-booksof原始分錄登記薄principalbudgetfactor主要預(yù)算因素(489)priorchargecapital優(yōu)先股(490)prioryearadjustments以前年度調(diào)整(491)prioritybasebudgeting優(yōu)先順序體制的預(yù)算(492)privatecompany私人公司(493)pro-formainvoice預(yù)開發(fā)票problemchild問號(hào)產(chǎn)品(495)processcosting分步本錢計(jì)算

42、processtime加工時(shí)間(497)productcost產(chǎn)品本錢Productlifecycle產(chǎn)品壽命周期(499)productioncost生產(chǎn)本錢(500)productioncostofsales售貨本錢(501)productionvolumeratio生產(chǎn)業(yè)務(wù)量比率(502)profitcenter利潤(rùn)中央(503)profitperemployee每員工利潤(rùn)profitretainedfortheyear年度利潤(rùn)留存(505)profittoturnoverratio利潤(rùn)對(duì)營(yíng)業(yè)額比率(506)profit-volumegraph利量圖(507)profitabilityi

43、ndex盈利指數(shù)(508)programming規(guī)劃(509)projectevaluationandreviewtechnique工程評(píng)審法(510)projection預(yù)計(jì)(511)promissorynote本票prospectus募債說(shuō)明書(513)provisionsforliabilitiesandcharges償債和費(fèi)用準(zhǔn)備(514)prudentconcept穩(wěn)健性概念(515)publiccompany公開公司purchaseorder訂購(gòu)單(517)purchaserequisition請(qǐng)購(gòu)單(518)purchaseledger采購(gòu)帳戶Q(519)qualityrelat

44、edcosts質(zhì)量有關(guān)本錢(520)queuingtime排隊(duì)時(shí)間R(521)rate率(522)ratio比率(523)rationpyramid比率金字塔(524)rawmaterial原材料(525)receiptsandpaymentsaccount收入和支付報(bào)表(526)receivableledger應(yīng)收款項(xiàng)帳戶(527)redeemableshares可贖回股份(528)redemption贖回(529)registeredsharecapital注冊(cè)資本(530)rejects廢品R(531)relevancyconcept相關(guān)性概念(532)relevantcosts相關(guān)成本

45、(533)relevantrange相關(guān)范圍(534)reliabilityconcept可靠性概念(535)replacementprice重置價(jià)格(536)report報(bào)表(537)reporting報(bào)告(538)researchcost,applied應(yīng)用性研究本錢(539)researchcost,pureorbasic理論或根底研究本錢(540)reserves留存收益(541)residualincome剩余收益(542)responsibilitycenter責(zé)任中央(543)retentionmoney保留款額(544)returnoncapitalemployed運(yùn)用資本報(bào)酬

46、率(545)returns退回(546)revenue收入(547)revenuecenter收入中央(548)revenueexpenditure收益支出(549)revenueinvestment收入性投資(550)rightissue認(rèn)股權(quán)發(fā)行(551)rollingbudget滾動(dòng)預(yù)算R(552)rollingforecast滾動(dòng)預(yù)測(cè)S(553)salesledger銷售分類帳S(554)salesorder銷售定單S(555)salesperemployee每員工銷售額S(556)scrap廢料S(557)scripissue紅股發(fā)行S(558)securedcreditors有擔(dān)保

47、的債權(quán)人S(559)segmentalreporting分部報(bào)告S(560)sellingcost銷售本錢S(561)semi-fixedcost半固定本錢S(562)semi-variablecost半變動(dòng)本錢S(563)sensitivityanalysis敏感性分析S(564)servicecostcenter服務(wù)成本中心S(565)servicecosting服務(wù)成本計(jì)算S(566)set-uptime安裝時(shí)間(567)shadowprices影子價(jià)格S(568)share股票S(569)sharecapital股份資本S(570)shareoptionscheme購(gòu)股權(quán)證方案S(57

48、1)sharepremium股票溢價(jià)S(572)sightdraft即期匯票S(573)single-entrybook-keeping單式薄記S(574)sinkingfund償債基金S(575)slacktime松馳時(shí)間S(576)socialresponsibilitycost社會(huì)責(zé)任本錢S(577)soletrader獨(dú)資經(jīng)營(yíng)者S(578)sourceandapplicationoffundsstatement資金來(lái)源和運(yùn)用表S(579)specialordercosting特殊定單本錢計(jì)算S(580)staffcosts職工本錢S(581)standard標(biāo)準(zhǔn)S(582)standa

49、rdaccountingpractice標(biāo)準(zhǔn)會(huì)計(jì)實(shí)務(wù)S(583)standardcost標(biāo)準(zhǔn)本錢S(584)standardcosting標(biāo)準(zhǔn)本錢計(jì)算S(585)standarddirectlabourcost標(biāo)準(zhǔn)直接人工S(586)standardhour標(biāo)準(zhǔn)小時(shí)S(587)standardminute標(biāo)準(zhǔn)分鐘S(588)standardperformace-labour標(biāo)準(zhǔn)人工業(yè)績(jī)S(589)standardtime標(biāo)準(zhǔn)時(shí)間S(590)standardorder經(jīng)常性定單S(591)statementofaccount營(yíng)業(yè)帳單S(592)statementofaffairs財(cái)務(wù)狀況表S(5

50、93)statutorybody法定實(shí)體S(594)stock存貨S(595)stockcontrol存貨限制S(596)stockturnover存貨周轉(zhuǎn)率S(597)stocktaking盤點(diǎn)存貨S(598)storesrequisition領(lǐng)料申請(qǐng)單S(599)strategicbusinessunit戰(zhàn)略性經(jīng)營(yíng)單位S(600)strategicmanagementaccounting戰(zhàn)略管理會(huì)計(jì)S(601)strategicplanning戰(zhàn)略計(jì)劃S(602)strategy戰(zhàn)略S(603)subjectiveclassification主體分類S(604)subscribedshar

51、ecapital已認(rèn)購(gòu)的股本S(605)subsidiaryundertaking子公司S(606)sunkcost沉沒成本S(607)supplyestimate預(yù)算估計(jì)S(608)supplyexpenditure預(yù)算支出S(609)suspenseaccount暫記帳戶S(610)SWOTanalysis長(zhǎng)處和短處,時(shí)機(jī)和威脅分析S(611)system制度,體系T(612)tacticalplanning策略方案T(613)tactics策略T(614)take-over接收T(615)tangibleasset有形資產(chǎn)T(616)tangiblefixedassetstatement

52、有形固定資產(chǎn)表T(617)targetcost目標(biāo)本錢T(618)terotechnology設(shè)備綜合工程學(xué)T(619)throughputaccounting生產(chǎn)量會(huì)計(jì)T(620)time時(shí)間T(621)timesheet時(shí)間記錄表T(622)totalassets總資產(chǎn)T(623)totalqualitymanagement全面質(zhì)量治理T(624)totalstocks存貨總計(jì)T(625)tradecreditors購(gòu)貨客戶(應(yīng)付帳款)T(626)tradedebtors銷貨客戶(應(yīng)收帳款)T(627)tradingprofitandlossaccount營(yíng)業(yè)損益表T(628)transf

53、erprice轉(zhuǎn)讓價(jià)格T(629)transittime中轉(zhuǎn)時(shí)間T(630)treasurership財(cái)務(wù)長(zhǎng)制度T(631)trailbalance試算平衡表T(632)turnover營(yíng)業(yè)額U(633)uncalledsharecapital未催繳股本U(634)undercapitalization不足資本化U(635)underorover-absorbedoverhead少吸收或多吸收的制造費(fèi)用U(636)uniformaccounting統(tǒng)一會(huì)計(jì)U(637)uniformcosting統(tǒng)一本錢計(jì)算U(638)unissuedsharecapital未發(fā)行股本V(639)value價(jià)值V(640)valueadded增值V(641)valueanalysis價(jià)值分析V(642)valueformoneyaudit經(jīng)濟(jì)效益審計(jì)V(643)variablecost變動(dòng)本錢V(644)variablecos