常用會計審計英語詞匯

1、常用會計審計英語詞匯：常用會計英語詞匯基本詞匯A (1)ABC 作業(yè)基礎(chǔ)成本計算 A (2)absorbed overhead 已吸收制造費用A (3)absorption costing 吸收成本計算A (4)account 賬戶,報表 A (5)accounting postulate 會計假設(shè) A (6)accounting series release 會計公告文件 A (7)accounting valuation 會計計價 A (8)account sale 承銷清單A (9)accountability concept 經(jīng)營責任概念 A (10)accountancy 會計職業(yè)

2、A (11)accountant 會計師 A (12)accounting 會計 A (13)agency cost 代理成本 A (14)accounting bases 會計基礎(chǔ) A (15)accounting manual 會計手冊 A (16)accounting period 會計期間 A (17)accounting policies 會計方針 A (18)accounting rate of return 會計報酬率 A (19)accounting reference date 會計參照日 A (20)accounting reference period 會計參照期間 A

3、(21)accrual concept 應(yīng)計概念 A (22)accrual expenses 應(yīng)計費用 A (23)acid test ration 速動比率(酸性測試比率) A (24)acquisition 購置 A (25)acquisition accounting 收購會計 A (26)activity based accounting 作業(yè)基礎(chǔ)成本計算 A (27)adjusting events 調(diào)整事項 A (28)administrative expenses 行政管理費 A (29)advice note 發(fā)貨通知 A (30)amortization 攤銷 A (31)

4、analytical review 分析性檢查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度報告和報表 A (34)appraisal cost 檢驗成本 A (35)appropriation account 盈余分配賬戶 A (36)articles of association 公司章程細則 A (37)assets 資產(chǎn) A (38)assets cover 資產(chǎn)保障 A (39)asset value per share 每股資產(chǎn)價值 A (40)associated company

5、聯(lián)營公司 A (41)attainable standard 可達標準 A (42)attributable profit 可歸屬利潤 A (43)audit 審計 A (44)audit report 審計報告 A (45)auditing standards 審計準則 A (46)authorized share capital 額定股本 A (47)available hours 可用小時 A (48)avoidable costs 可避免成本B (49)back-to-back loan 易幣貸款 B (50)backflush accounting 倒退成本計算 B (51)bad

6、debts 壞帳 B (52)bad debts ratio 壞帳比率 B (53)bank charges 銀行手續(xù)費 B (54)bank overdraft 銀行透支 B (55)bank reconciliation 銀行存款調(diào)節(jié)表 B (56)bank statement 銀行對賬單 B (57)bankruptcy 破產(chǎn) B (58)basis of apportionment 分攤基礎(chǔ) B (59)batch 批量 B (60)batch costing 分批成本計算 B (61)beta factor B(市場)風險因素 B (62)bill 賬單 B (63)bill of

7、exchange 匯票 B (64)bill of landing 提單 B (65)bill of materials 用料預(yù)計單 B (66)bill payable 應(yīng)付票據(jù) B (67)bill receivable 應(yīng)收票據(jù) B (68)bin card 存貨記錄卡 B (69)bonus 紅利 B (70)book-keeping 薄記 B (71)Boston classification 波士頓分類 B (72)breakeven chart 保本圖 B (73)breakeven point 保本點 B (74)breaking-down time 復(fù)位時間 B (75)bu

8、dget 預(yù)算 B (76)budget center 預(yù)算中心 B (77)budget cost allowance 預(yù)算成本折讓 B (78)budget manual 預(yù)算手冊 B (79)budget period 預(yù)算期間 B (80)budgetary control 預(yù)算控制 B (81)budgeted capacity 預(yù)算生產(chǎn)能力 B (82)burden 制造費用 B (83)business center 經(jīng)營中心 B (84)business entity 營業(yè)個體 B (85)business unit 經(jīng)營單位 B (86)buy-out management

9、管理性購買產(chǎn)權(quán) B (87)by-product 副產(chǎn)品C (88)called-up share capital 催繳股本 C (89)capacity 生產(chǎn)能力 C (90)capacity ratios 生產(chǎn)能力比率 C (91)capital 資本 C (92)capital assets pricing model 資本資產(chǎn)計價模式 C (93)capital commitment 承諾資本 C (94)capital employed 已運用的資本 C (95)capital expenditure 資本支出 C (96)capital expenditure authorizat

10、ion 資本支出核準 C (97)capital expenditure control 資本支出控制 C (98)capital expenditure proposal 資本支出申請 C (99)capital funding planning 資本基金籌集計劃 C (100)capital gain 資本收益 C (101)capital investment appraisal 資本投資評估 C (102)capital maintenance 資本保全 C (103)capital resource planning 資本資源計劃 C (104)capital surplus 資本盈

11、余 C (105)capital turnover 資本周轉(zhuǎn)率 C (106)card 記錄卡 C (107)cash 現(xiàn)金 C (108)cash account 現(xiàn)金賬戶 C (109)cash book 現(xiàn)金賬薄 C (110)cash cow 金牛產(chǎn)品 C (111)cash flow 現(xiàn)金流量 C (112)cash discounted 現(xiàn)金貼現(xiàn) C (113)cash flow budget 現(xiàn)金流量預(yù)算 C (114)cash flow statement 現(xiàn)金流量表 C (115)cash ledger 現(xiàn)金分類賬 C (116)cash limit 現(xiàn)金限額 C (117)

12、CCA 現(xiàn)時成本會計 C (118)center 中心 C (119)changeover time 變更時間 C (120)chartered entity 特許經(jīng)濟個體 C (121)cheque 支票 C (122)cheque register 支票登記薄 C (123)coin analysis 零錢分類 C (124)classification 分類 C (125)clock card 工時卡 C (126)code 代碼 C (127)commitment accounting 承諾確認會計 C (128)common cost 共同成本 C (129)company limi

13、ted by guarantee 有限擔保責任公司 C (130)company limited shares 股份有限公司 C (131)competitive position 競爭能力狀況 C (132)concept 概念 C (133)conglomerate 跨行業(yè)企業(yè) C (134)consistency concept 一致性概念 C (135)consolidated accounts 合并報表 C (136)consolidation accounting 合并會計 C (137)consortium 財團 C (138)contingency plan 應(yīng)急計劃 C (1

14、39)contingent liabilities 或有負債 C (140)continuous operation 連續(xù)生產(chǎn) C (141)contra 抵消 C (142)contract cost 合同成本 C (143)contract costing 合同成本計算 C (144)contribution 貢獻毛益 C (145)contribution centre 貢獻中心 C (146)contribution chart 貢獻圖 C (147)contribution per unit of limiting factor ration 單位限定因素的貢獻毛益比率 C (148

15、)contribution to sales ration 貢獻毛益對銷售比率 C (149)control 控制 C (150)control account 控制帳戶 C (151)control limits 控制限度 C (152)controllability concept 可控制概念 C (153)controllable cost 可控制成本 C (154)conversion cost 加工成本 C (155)convertible loan stock 來源： 可轉(zhuǎn)換為股票的貸款 C (156)corporate appraisal 公司評估 C (157)corporat

16、e planning 公司計劃 C (158)corporate social reporting 公司社會報告 C (159)corporation 股份公司 C (160)cost 成本 C (161)cost account 成本帳戶 C (162)cost accounting 成本會計 C (163)cost accounting manual 成本手冊 C (164)cost accounts calendar 成本報表的日歷時間 C (165)cost adjustment 成本調(diào)整 C (166)cost allocation 成本分配 C (167)cost apportio

17、nment 成本分攤 C (168)cost attribution 成本歸屬 C (169)cost audit 成本審計 C (170)cost behaviour 成本性態(tài) C (171)cost benefit analysis 成本效益分析 C (172)cost center 成本中心 C (173)cost driver 成本動因 C (174)cost of capital 資本成本 C (175)cost of conformance 相符成本 C (176)cost of goods sold 銷貨成本 C (177)cost of non-conformance 非相符成

18、本 C (178)cost of sales 銷售成本 C (179)cost reduction 成本降低 C (180)cost structure 成本結(jié)構(gòu) C (181)cost unit 成本單位 C (182)cost-volume-profit analysis(CVP) 本量利分析 C (183)costing 成本計算 C (184)CPP 現(xiàn)時購買力會計 C (185)credit note 貸項通知 C (186)credit report 信貸報告書 C (187)creditor 債權(quán)人 C (188)creditor days ratio 應(yīng)付帳款天數(shù)率 C (18

19、9)creditors ledger 應(yīng)付帳款分類帳 C (190)critical event 關(guān)鍵事項 C (191)critical path 關(guān)鍵路線 C (192)cumulative preference shares 累積優(yōu)先股 C (193)current account 往來帳戶 C (194)current asset 流動資產(chǎn) C (195)current cost accounting 現(xiàn)時成本會計 C (196)current liabilities 流動負債 C (197)current purchasing power accounting 現(xiàn)時購買力會計 C (

20、198)current ration 流動比率 C (199)cut-off 截止 C (200)CVP 本量利分析 C (201)cycle time 周轉(zhuǎn)時間D (202)debenture 債券 D (203)debit note 借項通知 D (204)debit capacity 舉債能力 D (205)debt ratio 債務(wù)比率 D (206)debtor 債務(wù)人 D (207)debtor days ratio 應(yīng)收帳款天數(shù)率 D (208)debtors 應(yīng)收款 D (209)debtors ledger 應(yīng)收帳款分類帳 D (210)debtor age analysis

21、 應(yīng)收帳款帳齡分析 D (211)decision driven costs 決策連動成本 D (212)decision tree 決策樹 D (213)defects 次品 D (214)deferred expenditure 遞延支出 D (215)deferred shares 遞延股份 D (216)deferred taxation 遞延稅款 D (217)delivery note 交貨單 D (218)departmental accounts 部門報表 D (219)departmental budget 部門預(yù)算 D (220)depreciation 折舊 D (221

22、)dispatch note 發(fā)運單 D (222)development cost 開發(fā)成本 D (223)differential cost 差別成本 D (224)direct hours yield 直接工時產(chǎn)出率 D (225)direct labour cost-standard 標準直接人工成本 D (226)direct labour efficiency-variance 直接人工效率差異 D (227)direct labour rate-variance 直接人工費率差異 D (228)direct labour total-variance 直接人工總差異 D (229

23、)direct material mix-variance 直接材料結(jié)構(gòu)差異 D (230)direct price-variance 直接材料價格差異 D (231)direct material total-variance 直接材料總差異 D (232)direct materials usage-variance 直接材料用量差異 D (233)direct materials yield-variance 直接材料產(chǎn)出率差異 D (234)direct cost 直接成本 D (235)direct debit 直接借項 D (236)direct hours yield 直接小時產(chǎn)

24、出率 D (237)direct labour cost percentage rate 直接人工成本百分比 D (238)direct labour hour rate 直接人工小時率 D (239)directs on indirect work 間接工作事項上的工時 D (240)discount rate 貼現(xiàn)率 D (241)discounted cash flow 現(xiàn)金流量貼現(xiàn) D (242)discretionary cost 酌量成本 D (243)distribution cost 攤銷成本 D (244)diversions 移用 D (245)diverted hours

25、 移用小時 D (246)diverted hours ratio 移用工時比率 D (247)dividend 股利 D (248)dividend cover 股利產(chǎn)出率 D (249)dividend per share 每股股利 D (250)dog 疲軟產(chǎn)品 D (251)double entry accounting 復(fù)式會計 D (252)double-entry book-keeping 復(fù)式薄記 D (253)doubtful debts 可疑債務(wù) D (254)down time 停工時間 D (255)dynamic programming 動態(tài)規(guī)劃E (256)earn

26、ing per share 每股盈利 E (257)earning ratio 市盈率 E (258)economic order quantity(EOQ) 經(jīng)濟訂購批量 E (259)efficient market hypothesis 有效市場假設(shè) E (260)efficiency ration 效率性比率 E (261)element of cost 成本要素 E (262)entity 經(jīng)濟個體 E (262)environmental audit 環(huán)境審計 E (263)environmental impact assessment 環(huán)境影響評價 E (264)EOQ 經(jīng)濟訂購

27、批量 E (265)equity 權(quán)益 E (266)equity method of accounting 權(quán)益法會計計算 E (267)equity share capital 權(quán)益股本 E (268)equivalent units 當量 E (269)event 事項 E (270)exceptional items 例外事項 E (271)expected value 期望值 E (272)expenditure 支出 E (273)expenses 費用 E (274)external audit 外部審計 E (275)external failure cost 外部損失成本 E

28、 (276)extraordinary items 非常事項F (277)factory goods 讓售商品 F (278)factoring 應(yīng)收帳款讓售 F (279)fail value 公允價值 F (280)feedback 反饋 F (281)FIFO 先近先出法 F (282)final accounts 年終報表 F (283)finance lease 融資租賃 F (284)financial accounting 財務(wù)會計 F (285)financial accounts calendar adjustment 財務(wù)報表的日歷時間調(diào)整 F (286)financial

29、 management 財務(wù)管理 F (287)financial planning 財務(wù)計劃 F (288)financial statement 財務(wù)報表 F (289)finished goods 完成品 F (290)fixed asset 固定資產(chǎn) F (291)fixed overhead 固定制造費用 F (292)fixed asset turnover 固定資產(chǎn)周轉(zhuǎn)率 F (293)fixed assets register 固定資產(chǎn)登記薄 F (294)fixed cost 固定成本 F (295)flexed budget 變動限額預(yù)算 F (296)flexible b

30、udget 彈性預(yù)算 F (297)float time 浮動時間 F (298)floating charge 流動抵押 F (299)flow of funds statement 資金流量表 F (300)forecasting 預(yù)測 F (301)founders shares 發(fā)起人股份 F (302)full capacity 滿負荷生產(chǎn)能力 F (303)function costing 職能成本計算 F (304)functional budget 職能預(yù)算 F (305)fund accounting 基金會計 F (306)fundamental accounting co

31、ncept 基礎(chǔ)會計概念 F (307)fungible assets 可互換資產(chǎn) F (308)futuristic planning 遠景計劃G (309)gap analysis 間距分析 G (310)gearing 舉債經(jīng)營比率(杠桿) G (311)goal congruence 目標一致性 G (312)going concern concept 持續(xù)經(jīng)營概念 G (313)goods received note 商品收訖單 G (314)goodwill 商譽 G (315)gross dividend yield 總股息產(chǎn)出率 G (316)gross margin 總邊際

32、G (317)gross profit 毛利潤 G (318)gross profit percentage 毛利潤百分比 G (319)group 企業(yè)集團 G (320)group accounts 集團報表 H (312)high-geared 高結(jié)合杠桿(比例) H (313)hire purchase 租購 H (314)historical cost 歷史成本 H (315)historical cost accounting 歷史成本會計 H (316)hours 小時 H (317)hurdle rate 最低可接受的報酬率 I (318)ideal standard 理想標準

33、 I (319)idle capacity ration 閑置生產(chǎn)能力比率 I (320)idle time 閑置時間 I (321)impersonal accounts 非記名賬戶 I (322)imprest system 定額備用制度 I (323)income and expenditure account 收益和支出報表 I (324)incomplete records 不完善記錄 I (325)incremental cost 增量成本 I (326)incremental yield 增量產(chǎn)出率 I (327)indirect cost 間接成本 I (328)indirec

34、t hours 間接小時 I (329)insolvency 無力償付 I (330)intangible asset 無形資產(chǎn) I (331)integrated accounts 綜合報表 I (332)interdependency concept 關(guān)聯(lián)性概念 I (333)interest cover 利息保障倍數(shù) I (334)interlocking accounts 連鎖報表 I (335)internal audit 內(nèi)部審計 I (336)internal check 內(nèi)部牽制 I (337)internal control system 內(nèi)部控制體系 I (338)inte

35、rnal failure cost 內(nèi)部損失成本 I (339)internal rate of return(IRR) 內(nèi)含報酬率 I (340)inventory 存貨 I (341)investment 投資 I (342)investment center 投資中心 I (343)invoice register 發(fā)票登記薄 I (344)issued share capital 已發(fā)行股本J (345)job 定單 J (346)job card 工作卡 J (347)job costing 工作成本計算 J (348)job sheet 工作單 J (349)joint cost

36、聯(lián)合成本 J (350)joint products 聯(lián)產(chǎn)品 J (351)joint stock company 股份公司 J (352)joint venture 合資經(jīng)營 J (353)journal 日記賬 J (354)just-in-time(JIT) 適時制度 J (355)just-in-time production 適時生產(chǎn) J (356)just-in-time purchasing 適時購買 K (357)key factor 關(guān)鍵因素 L (358)labour 人工 L (359)labour transfer note 人工轉(zhuǎn)移單 L (360)leaning c

37、urve 學(xué)習曲線 L (361)ledger 分類賬戶 L (362)length of order book 定單平均周期 L (363)letter of credit 信用證 L (364)leverage 舉債經(jīng)營比率 L (365)liabilities 負債 L (366)life cycle costing 壽命周期成本計算 L (367)LIFO 后近先出法 L (368)limited liability company 有限責任公司 L (369)limiting factor 限制因素 L (370)line-item budget 明細支出預(yù)算 L (371)line

38、r programming 線性規(guī)劃 L (372)liquid assets 變現(xiàn)資產(chǎn) L (373)liquidation 清算 L (374)liquidity ratios 易變現(xiàn)比率 L (375)loan 貸款 L (376)loan capital 借入資本 L (377)long range planning 長期計劃 L (378)lost time record 虛耗時間記錄 L (379)low geared 低結(jié)合杠桿(比例) L (380)lower of cost or net realizable value concept 成本或可變凈價孰低概念 M (381)

39、machine hour rate 機器小時率 M (382)machine time record 機器時間記錄 M (383)managed cost 管理成本 M (384)management accounting 管理會計 M (385)management accounting concept 管理會計概念 M (386)management accounting guides 管理會計指導(dǎo)方針 M (387)management audit 管理審計 M (388)management buy-out 管理性購買產(chǎn)權(quán) M (389)management by exception

40、例外管理原則 M (390)margin 邊際 M (391)margin of safety ration 安全邊際比率 M (392)margin cost 邊際成本 M (393)margin costing 邊際成本計算 M (394)mark-down 降低標價 M (395)mark-up 提高標價 M (396)market risk premium 市場分險補償 M (397)market share 市場份額 M (398)marketing cost 營銷成本 M (399)matching concept 配比概念 M (400)materiality concept 重

41、要性概念 M (401)materials requisition 領(lǐng)料單 M (402)materials returned note 退料單 M (403)materials transfer note 材料轉(zhuǎn)移單 M (404)memorandum of association 公司設(shè)立細則 M (405)merger 兼并 M (406)merger accounting 兼并會計 M (407)minority interest 少數(shù)股權(quán) M (408)mixed cost 混合成本N (409)net assets 凈資產(chǎn) N (410)net book value 凈賬面價值 N

42、 (411)net liquid funds 凈可變現(xiàn)資金 N (412)net margin 凈邊際 N (413)net present value(NPV) 凈現(xiàn)值 N (414)net profit 凈利潤 N (415)net realizable value 可變現(xiàn)凈值 N (416)net worth 資產(chǎn)凈值 N (417)network analysis 網(wǎng)絡(luò)分析 N (418)noise 干撈 N (419)nominal account 名義賬戶 N (420)nominal share capital 名義股本 N (421)nominal holding 代理持有股份

43、 N (422)non-adjusting events 非調(diào)整事項 N (423)non-financial performance measurement 非財務(wù)業(yè)績計量 N (424)non-integrated accounts 非綜合報表 N (425)non-liner programming 非線性規(guī)劃 N (426)non-voting shares 無表決權(quán)的股份 N (427)notional cost 名義成本 N (428)number of days stock 存貨周轉(zhuǎn)天數(shù) N (429)number of weeks stock 存貨周轉(zhuǎn)周數(shù) O (430)obj

44、ective classification 客體分類 O (431)obsolescence 陳舊 O (432)off balance sheet finance 資產(chǎn)負債表外籌資 O (433)offer for sale 標價出售 O (434)operating budget 經(jīng)營預(yù)算 O (435)operating lease 經(jīng)營租賃 O (436)operating statement 營業(yè)報表 O (437)operation time 操作時間 O (438)operational control 經(jīng)營控制 O (439)operational gearing 經(jīng)營杠桿 O

45、 (440)operating plans 經(jīng)營計劃 O (441)opportunity cost 機會成本 O (442)order 定單 O (443)ordinary shares 普通股 O (444)out-of-date cheque 過期支票 O (445)over capitalization 過分資本化 O (446)overhead 制造費用 O (447)overhead absorption rate 制造費用分配率 O (448)overhead cost 制造費用 O (449)overtrading 超過營業(yè)資金的經(jīng)營P (450)paid cheque 已付支

46、票 P (451)paid-up share capital 認定股本 P (452)parent company 母公司 P (453)pareto distribution 帕累托分布 P (454)participating preference shares 參與優(yōu)先股 P (455)partnership 合伙 P (456)payable ledger 應(yīng)付款項賬戶 P (457)payback 回收期 P (458)payments and receipts account 收入和支出報表 P (459)payments withheld 保留款額 P (460)payroll

47、工資單 P (461)payroll analysis 工資分析 P (462)percentage profit on turnover 利潤對營業(yè)額比率 P (463)period cost 期間成本 P (464)perpetual inventory 永續(xù)盤存 P (465)personal account 記名賬戶 P (466)PEPT 項目評審法 P (467)petty cash account 備用金賬戶 P (468)petty cash voucher 備用金憑證 P (469)physical inventory 實地盤存 P (470)planning 計劃 P (4

48、71)planning horizon 計劃時限 P (472)planning period 計劃期間 P (473)policy cost 政策成本 P (474)position audit 狀況審計 P (475)post balance sheet events 資產(chǎn)負債表編后事項 P (476)practical capacity 實際生產(chǎn)能力 P (477)pre-acquisition losses 購置前損失 P (478)pre-acquisition profits 購置前利潤 P (479)preference shares 優(yōu)先股 P (480)preference

49、creditors 優(yōu)先債權(quán)人 P (481)preferred creditors 優(yōu)先債權(quán)人 P (482)prepayments 預(yù)付款項 P (483)present value 現(xiàn)值 P (484)prevention cost 預(yù)防成本 P (485)price ratio 市盈率 P (486)prime cost 主要成本 P (487)prime entry-books of 原始分錄登記薄 P (488)principal budget factor 主要預(yù)算因素 P (489)prior charge capital 優(yōu)先股 P (490)prior year adjus

50、tments 以前年度調(diào)整 P (491)priority base budgeting 優(yōu)先順序體制的預(yù)算 P (492)private company 私人公司 P (493)pro-forma invoice 預(yù)開發(fā)票 P (494)problem child 問號產(chǎn)品 P (495)process costing 分步成本計算 P (496)process time 加工時間 P (497)product cost 產(chǎn)品成本 P (498)Product life cycle 產(chǎn)品壽命周期 P (499)production cost 生產(chǎn)成本 P (500)production co

51、st of sales 售貨成本 P (501)production volume ratio 生產(chǎn)業(yè)務(wù)量比率 P (502)profit center 利潤中心 P (503)profit per employee 每員工利潤 P (504)profit retained for the year 年度利潤留存 P (505)profit to turnover ratio 利潤對營業(yè)額比率 P (506)profit-volume graph 利量圖 P (507)profitability index 盈利指數(shù) P (508)programming 規(guī)劃 P (509)project e

52、valuation and review technique 項目評審法 P (510)projection 預(yù)計 P (511)promissory note 本票 P (512)prospectus 募債說明書 P (513)provisions for liabilities and charges 償債和費用準備 P (514)prudent concept 穩(wěn)健性概念 P (515)public company 公開公司 P (516)purchase order 訂購單 P (517)purchase requisition 請購單 P (518)purchase ledger 采

53、購賬戶 Q (519)quality related costs 質(zhì)量有關(guān)成本 Q (520)queuing time 排隊時間R (521)rate 率 R (522)ratio 比率 R (523)ration pyramid 比率金字塔 R (524)raw material 原材料 R (525)receipts and payments account 收入和支付報表 R (526)receivable ledger 應(yīng)收款項賬戶 R (527)redeemable shares 可贖回股份 R (528)redemption 贖回 R (529)registered share c

54、apital 注冊資本 R (530)rejects 廢品 R (531)relevancy concept 相關(guān)性概念 R (532)relevant costs 相關(guān)成本 R (533)relevant range 相關(guān)范圍 R (534)reliability concept 可靠性概念 R (535)replacement price 重置價格 R (536)report 報表 R (537)reporting 報告 R (538)research cost, applied 應(yīng)用性研究成本 R (539)research cost, pure or basic 理論或基礎(chǔ)研究成本 R

55、 (540)reserves 留存收益 R (541)residual income 剩余收益 R (542)responsibility center 責任中心 R (543)retention money 保留款額 R (544)return on capital employed 運用資本報酬率 R (545)returns 退回 R (546)revenue 收入 R (547)revenue center 收入中心 R (548)revenue expenditure 收益支出 R (549)revenue investment 收入性投資 R (550)right issue 認股

56、權(quán)發(fā)行 R (551)rolling budget 滾動預(yù)算 R (552)rolling forecast 滾動預(yù)測S (553)sales ledger 銷售分類賬 S (554)sales order 銷售定單 S (555)sales per employee 每員工銷售額 S (556)scrap 廢料 S (557)scrip issue 紅股發(fā)行 S (558)secured creditors 有擔保的債權(quán)人 S (559)segmental reporting 分部報告 S (560)selling cost 銷售成本 S (561)semi-fixed cost 半固定成本

57、 S (562)semi-variable cost 半變動成本 S (563)sensitivity analysis 敏感性分析 S (564)service cost center 服務(wù)成本中心 S (565)service costing 服務(wù)成本計算 S (566)set-up time 安裝時間 S (567)shadow prices 影子價格 S (568)share 股票 S (569)share capital 股份資本 S (570)share option scheme 購股權(quán)證方案 S (571)share premium 股票溢價 S (572)sight draf

58、t 即期匯票 S (573)single-entry book-keeping 單式薄記 S (574)sinking fund 償債基金 S (575)slack time 松弛時間 S (576)social responsibility cost 社會責任成本 S (577)sole trader 獨資經(jīng)營者 S (578)source and application of funds statement 資金來源和運用表 S (579)special order costing 特殊定單成本計算 S (580)staff costs 職工成本 S (581)standard 標準 S

59、(582)standard accounting practice 標準會計實務(wù) S (583)standard cost 標準成本 S (584)standard costing 標準成本計算 S (585)standard direct labour cost 標準直接人工 S (586)standard hour 標準小時 S (587)standard minute 標準分鐘 S (588)standard performance-labour 標準人工業(yè)績 S (589)standard time 標準時間 S (590)standard order 經(jīng)常性定單 S (591)sta

60、tement of account 營業(yè)帳單 S (592)statement of affairs 財務(wù)狀況表 S (593)statutory body 法定實體 S (594)stock 存貨 S (595)stock control 存貨控制 S (596)stock turnover 存貨周轉(zhuǎn)率 S (597)stocktaking 盤點存貨 S (598)stores requisition 領(lǐng)料申請單 S (599)strategic business unit 戰(zhàn)略性經(jīng)營單位 S (600)strategic management accounting 戰(zhàn)略管理會計 S (60