ACCA必背核心單詞

1、(1)ABC作業(yè)基礎(chǔ)成本計算(2)absorbedoverhead已吸收制造費用(3)absorptioncosting吸收成本計算(4)account帳戶,報表(5)accountingpostulate會計假設(shè)(6)accountingseriesrelease會計公告文件(7)accountingvaluation會計計價(8)accountsale承銷清單(9)accountabilityconcept經(jīng)營責(zé)任概念(10)accountancy會計職業(yè)(11)accountant會計師(12)accounting會計(13)agencycost代理成本(14)accountingbas

2、es會計基礎(chǔ)(15)accountingmanual會計手冊Accountingperiod會計期間Accountingpolicies會計方針Accountingrateofreturn會計報酬率Accountingreferencedate會計參照日accountingreferenceperiod會計參照期間Accrualconcept應(yīng)計概念A(yù)ccrualexpenses應(yīng)計費用Acidtestration速動比率(酸性測試比率)Acquisition購置Acquisitionaccounting收購會計Activitybasedaccounting作業(yè)基礎(chǔ)成本計算Adjustinge

3、vents調(diào)整事項Administrativeexpenses行政管理費Advicenote發(fā)貨通知Amortization攤銷Analyticalreview分析性檢查Annualequivalentcost年度等量成本法Annualreportandaccounts年度報告和報表Appraisalcost檢驗成本Appropriationaccount盈余分配帳戶Articlesofassociation公司章程細則Assets資產(chǎn)Assetscover資產(chǎn)保障Assetvaluepershare每股資產(chǎn)價值A(chǔ)ssociatedcompany聯(lián)營公司Attainablestandard可達

4、標準Attributableprofit可歸屬利潤Audit審計Auditreport審計報告Auditingstandards審計準則Authorizedsharecapital額定股本Availablehours可用小時Avoidablecosts可避免成本Back-to-backloan易幣貸款Backflushaccounting倒退成本計算Baddebts壞帳Baddebtsratio壞帳比率bankcharges銀行手續(xù)費Bankoverdraft銀行透支Bankreconciliation銀行存款調(diào)節(jié)表Bankstatement銀行對帳單Bankruptcy破產(chǎn)Basisofap

5、portionment分攤基礎(chǔ)Batch批量Batchcosting分批成本計算Betafactor(市場)風(fēng)險因素Bill帳單Billofexchange匯票Billoflanding提單Billofmaterials用料預(yù)計單Billpayable應(yīng)付票據(jù)Billreceivable應(yīng)收票據(jù)Bincard存貨記錄卡Bonus紅利book-keeping薄記(71)Bostonclassification波士頓分類Breakevenchart保本圖Breakevenpoint保本點breaking-downtime復(fù)位時間Budget預(yù)算Budgetcenter預(yù)算中心Budgetcosta

6、llowance預(yù)算成本折讓Budgetmanual預(yù)算手冊Budgetperiod預(yù)算期間Budgetarycontrol預(yù)算控制Budgetedcapacity預(yù)算生產(chǎn)能力Burden制造費用Businesscenter經(jīng)營中心Businessentity營業(yè)個體Businessunit經(jīng)營單位Buy-outmanagement管理性購買產(chǎn)權(quán)By-product副產(chǎn)品called-upsharecapital催繳股本Capacity生產(chǎn)能力Capacityratios生產(chǎn)能力比率Capital資本Capitalassetspricingmodel資本資產(chǎn)計價模式Capitalcommitm

7、ent承偌資本Capitalemployed已運用的資本Capitalexpenditure資本支出Capitalexpenditureauthorization資本支出核準Capitalexpenditurecontrol資本支出控制Capitalexpenditureproposal資本支出申請Capitalfundingplanning資本基金籌集計劃capitalgain資本收益capitalinvestmentappraisal資本投資評估capitalmaintenance資本保全capitalresourceplanning資本資源計劃capitalsurplus資本盈余capi

8、talturnover資本周轉(zhuǎn)率card記錄卡cash現(xiàn)金cashaccount現(xiàn)金帳戶cashbook現(xiàn)金帳薄cashcow金牛產(chǎn)品cashflow現(xiàn)金流量cashdiscounted現(xiàn)金貼現(xiàn)cashflowbudget現(xiàn)金流量預(yù)算cashflowstatement現(xiàn)金流量表cashledger現(xiàn)金分類帳cashlimit現(xiàn)金限額(117)CCA現(xiàn)時成本會計center中心changeovertime變更時間charteredentity特許經(jīng)濟個體cherub支票cherubregister支票登記薄coinanalysis零錢分類classification分類clockcard工時卡c

9、ode代碼commitmentaccounting承偌確認會計commoncost共同成本companylimitedbyguarantee有限擔(dān)保責(zé)任公司companylimitedshares股份有限公司competitiveposition競爭能力狀況concept概念conglomerate跨行業(yè)企業(yè)consistencyconcept一致性概念consolidatedaccounts合并報表consolidationaccounting合并會計consortium財團contingencyplan應(yīng)急計劃contingentliabilities或有負債continuousopera

10、tion連續(xù)生產(chǎn)contra抵消contractcost合同成本contractcosting合同成本計算contribution貢獻毛益contributionventure貢獻中心contributionchart貢獻圖contributionperunitoflimitingfactorration單位限定因素的貢獻毛益比率contributiontosalesration貢獻毛益對銷售比率control控制controlaccount控制帳戶controllimits控制限度controllabilityconcept可控制概念controllablecost可控制成本conversi

11、oncost加工成本convertibleloanstock可轉(zhuǎn)換為股票的貸款corporateappraisal公司評估corporateplanning公司計劃(158)corporatesocialreporting公司社會報告corporation股份公司(160)cost成本(161)costaccount成本帳戶(162)costaccounting成本會計(163)costaccountingmanual成本手冊(164)costaccountscalendar成本報表的日歷時間(165)costadjustment成本調(diào)整(166)costallocation成本分配(167)

12、costapportionment成本分攤(168)costattribution成本歸屬(169)costaudit成本審計(170)costbehaviour成本性態(tài)(171)costbenefitanalysis成本效益分析(172)costcenter成本中心(173)costdriver成本動因(174)costofcapital資本成本(175)costofconformance相符成本(176)costofgoodssold銷貨成本(177)costofnon-conformance非相符成本costofsales銷售成本costreduction成本降低coststructur

13、e成本結(jié)構(gòu)costunit成本單位cost-volume-profitanalysis(CVP)本量利分析costing成本計算(184)CPP現(xiàn)時購買力會計creditnote貸項通知creditreport信貸報告書creditor債權(quán)人creditordaysratio應(yīng)付帳款天數(shù)率creditorsledger應(yīng)付帳款分類帳criticalevent關(guān)鍵事項criticalpath關(guān)鍵路線cumulativepreferenceshares累積優(yōu)先股currentaccount往來帳戶currentasset流動資產(chǎn)currentcostaccounting現(xiàn)時成本會計currentl

14、iabilities流動負債currentpurchasingpoweraccounting現(xiàn)時購買力會計currentration流動比率cut-off截止(200)CVP本量利分析cycletime周轉(zhuǎn)時間debenture債券debitnote借項通知debitcapacity舉債能力debtratio債務(wù)比率debtor債務(wù)人debtordaysratio應(yīng)收帳款天數(shù)率debtors應(yīng)收款debtorsledger應(yīng)收帳款分類帳debtorageanalysis應(yīng)收帳款帳齡分析decisiondrivencosts決策連動成本decisiontree決策樹defects次品deferr

15、edexpenditure遞延支出deferredshares遞延股份deferredtaxation遞延稅款deliverynote交貨單departmentalaccounts部門報表departmentalbudget部門預(yù)算depreciation折舊dispatchnote發(fā)運單developmentcost開發(fā)成本differentialcost差別成本directhoursyield直接工時產(chǎn)出率directlaborcost-standard標準直接人工成本directlaborefficiency-variance直接人工效率差異directlaborratevariance

16、直接人工費率差異directlabortotal-variance直接人工總差異directmaterialmix-variance直接材料結(jié)構(gòu)差異directprice-variance直接材料價格差異directmaterialtotal-variance直接材料總差異directmaterialsusage-variance直接材料用量差異directmaterialsyield-variance直接材料產(chǎn)出率差異directcost直接成本directdebit直接借項directhoursyield直接小時產(chǎn)出率directlaborcostpercentagerate直接人工成本百

17、分比directlaborhourrate直接人工小時率directsonindirectwork間接工作事項上的工時discountrate貼現(xiàn)率discountedcashflow現(xiàn)金流量貼現(xiàn)discretionarycost酌量成本distributioncost攤銷成本diversions移用divertedhours移用小時divertedhoursratio移用工時比率dividend股利dividendcover股利產(chǎn)出率dividendpershare每股股利dog疲軟產(chǎn)品doubleentryaccounting復(fù)式會計double-entrybook-keeping復(fù)式薄記

18、doubtfuldebts可疑債務(wù)downtime停工時間dynamicprogramming動態(tài)規(guī)劃earningpershare每股盈利earningratio市盈率economicorderquantity(EOQ)經(jīng)濟訂購批量efficientmarkethypothesis有效市場假設(shè)efficiencyration效率性比率elementofcost成本要素entity經(jīng)濟個體environmentalaudit環(huán)境審計environmentalimpactassessment環(huán)境影響評價(264)EOQ經(jīng)濟訂購批量(265)equity權(quán)益(266)equitymethodofa

19、ccounting權(quán)益法會計計算(267)equitysharecapital權(quán)益股本(268)equivalentunits當量(269)event事項(270)exceptionalitems例夕卜事項(271)expectedvalue期望值(272)expenditure支出(273)expenses費用(274)externalaudit外部審計(275)externalfailurecost外部損失成本(276)extraordinaryitems非常事項(277)factorygood讓售商品(278)factoring應(yīng)收帳款讓售(279)failvalue公允價值(280)f

20、eedback反饋(281)FIFO先近先出法(282)finalaccounts年終報表(283)financelease融資租賃(284)financialaccounting財務(wù)會計(285)financialaccountscalendaradjustment財務(wù)報表的日歷時間調(diào)整(286)financialmanagement貝才務(wù)管理(287)financialplanning財務(wù)計劃(288)financialstatement財務(wù)報表(289)finishedgoods完成品(290)fixedasset固定資產(chǎn)(291)fixedoverhead固定制造費用(292)fixe

21、dassetturnover固定資產(chǎn)周轉(zhuǎn)率(293)fixedassetsregister固定資產(chǎn)登記薄(294)fixedcost固定成本(295)flexedbudget變動限額預(yù)算(296)flexiblebudget彈性預(yù)算(297)floattime浮動時間成本或可變成本或可變(298)floatingcharge流動抵押(299)flowoffundsstatement資金流量表(300)forecasting預(yù)測(301)foundersshares發(fā)起人股份(302)fullcapacity滿負荷生產(chǎn)能力(303)functioncosting職能成本計算(304)functi

22、onalbudget職能預(yù)算(305)fundaccounting基金會計(306)fundamentalaccountingconcept基礎(chǔ)會計概念(307)fungibleassets可互換資產(chǎn)(308)futuristicplanning遠景計劃G(309)gapanalysis間距分析(310)gearing舉債經(jīng)營比率(杠桿)(311)goalcongruence目標一致性(312)goingconcernconcept持續(xù)經(jīng)營概念(313)goodsreceivednote商品收訖單(314)goodwill商譽(315)grossdividendyield總股息產(chǎn)出率(316)

23、grossmargin總邊際(317)grossprofit毛利潤(318)grossprofitpercentage毛利潤百分比(319)group企業(yè)集團(320)groupaccounts集團報表H(312)high-geared高結(jié)合杠桿(比例)(313)hirepurchase租購(314)historicalcost歷史成本(315)historicalcostaccounting歷史成本會計(316)hours小時(317)hurdlerate最低可接受的報酬率I(318)idealstandard理想標準(319)idlecapacityration閑置生產(chǎn)能力比率(320)i

24、dletime閑置時間(321)impersonalaccounts非記名帳戶(322)imprestsystem定額備用制度(323)incomeandexpenditureaccount收益和支出報表(324)incompleterecords不完善記錄(325)incrementalcost增量成本(326)incrementalyield增量產(chǎn)出率(327)indirectcost間接成本(328)indirecthours間接小時(329)insolvency無力償付(330)intangibleasset無形資產(chǎn)(331)integratedaccounts綜合報表(332)int

25、erdependencyconcept關(guān)聯(lián)性概念(333)interestcover利息保障倍數(shù)(334)interlockingaccounts連鎖報表(335)internalaudit內(nèi)部審計I(336)internalcheck內(nèi)部牽制(337)internalcontrolsystem內(nèi)部控制體系(338)internalfailurecost內(nèi)部損失成本(339)internalrateofreturn(IRR)內(nèi)含報酬率(340)inventory存貨(341)investment投資(342)investmentcenter投資中心(343)invoiceregister發(fā)票登

26、記薄(344)issuedsharecapital已發(fā)行股本(345)job定單Jjobcard工作卡jobcosting工作成本計算jobsheet工作單jointcost聯(lián)合成本jointproducts聯(lián)產(chǎn)品jointstockcompany股份公司jointventure合資經(jīng)營journal日記帳just-in-time(JIT)適時制度jusy-in-timeproduction適時生產(chǎn)just-in-timepurchasing適時購買Kkeyfactor關(guān)鍵因素Llabour人工labourtransfernote人工轉(zhuǎn)移單leaningcurve學(xué)習(xí)曲線ledger分類帳戶l

27、engthoforderbook定單平均周期letterofcredit信用證leverage舉債經(jīng)營比率liabilities負債lifecyclecosting壽命周期成本計算LIFO后近先出法limitedliabilitycompany有限責(zé)任公司limitingfactor限制因素line-itembudget明細支出預(yù)算linerprogramming線性規(guī)劃liquidassets變現(xiàn)資產(chǎn)liquidation清算liquidityratios易變現(xiàn)比率loan貸款loancapital借入資本longrangepalnning長期計劃losttimerecord虛耗時間記錄lo

28、wgeared低結(jié)合杠桿(比例)lowerofcostornetrealizablevalueconcept凈價孰低概念(381)machinehourrate機器小時率(382)machinetimerecord機器時間記錄(383)managedcost管理成本(384)managementaccounting管理會計(385)managementaccountingconcept管理會計概念(386)managementaccountingguides管理會計指導(dǎo)方針(387)managementaudit管理審計(388)managementbuy-out管理性購買產(chǎn)權(quán)(389)man

29、agementbyexception例外管理原則(390)margin邊際(391)marginofsafetyration安全邊際比率(392)margincost邊際成本(393)margincosting邊際成本計算(394)mark-down降低標價(395)mark-up提高標價(396)marketriskpremium市場分險補償(397)marketshare市場份額(398)marketingcost營銷成本(399)matchingconcept配比概念(400)materialityconcept重要性概念(401)materialsrequisition領(lǐng)料單(402)

30、materialsreturnednote退料單(403)materialstransfernote材料轉(zhuǎn)移單(404)memorandumofassociation公司設(shè)立細則(405)merger兼并(406)mergeraccounting兼并會計(407)minorityinterest少數(shù)股權(quán)(408)mixedcost混合成本(409)netassets凈資產(chǎn)(410)netbookvalue凈帳面價值(411)netliquidfunds凈可變現(xiàn)資金(412)netmargin凈邊際(413)netpresentvalue(NPV)凈現(xiàn)值(414)netprofit凈利潤(415

31、)netrealizablevalue可變現(xiàn)凈值(416)networth資產(chǎn)凈值(417)networkanalysis網(wǎng)絡(luò)分析(418)noise干撈(419)nominalaccount名義帳戶(420)nominalsharecapital名義股本(421)nominalholding代理持有股份(422)non-adjustingevents非調(diào)整事項(423)non-financialperformancemeasurement非財務(wù)業(yè)績計量(424)non-intergratedaccounts非綜合報表(425)non-linerprogramming非線性規(guī)劃(426)non

32、-votingshares無表決權(quán)的股份(427)notionalcost名義成本(428)numberofdaysstock存貨周轉(zhuǎn)天數(shù)(429)numberofweeksstock存貨周轉(zhuǎn)周數(shù)(430)objectiveclassification客體分類(431)obsolescence陳舊(432)offbalancesheetfinance資產(chǎn)負債表外籌資(433)offerforsale標價出售(434)operatingbudget經(jīng)營預(yù)算(435)operatinglease經(jīng)營租賃(436)operatingstatement營業(yè)報表(437)operationtime操作時

33、間(438)operationalcontrol經(jīng)營控制(439)operationalgearing經(jīng)營杠桿(440)operatingplans經(jīng)營計劃(441)opportunitycost機會成本(442)order定單(443)ordinaryshares普通股(444)out-of-datecheque過期支票(445)overcapitalization過分資本化(446)overhead制造費用(447)overheadabsorptionrate制造費用分配率(448)overheadcost制造費用(449)overtrading超過營業(yè)資金的經(jīng)營P(450)paidche

34、que已付支票(451)paid-upsharecapital認定股本(452)parentcompany母公司(453)paretodistribution帕累托分布(454)participatingpreferenceshares參與優(yōu)先股(455)partnership合伙(456)payableledger應(yīng)付款項帳戶(457)payback回收期(458)paymentsandreceiptsaccount收入和支出報表(459)paymentswithheld保留款額(460)payroll工資單(461)payrollanalysis工資分析(462)percentagepro

35、fitonturnover利潤對營業(yè)額比率(463)periodcost期間成本(464)perpetualinventory永續(xù)盤存(465)personalaccount記名帳戶(466)PEPT項目評審法(467)pettycashaccount備用金帳戶(468)pettycashvoucher備用金憑證(469)physicalinventory實地盤存(470)planning計劃(471)planninghorizon計劃時限(472)planningperiod計劃期間(473)policycost政策成本(474)positionaudit狀況審計(475)postbalan

36、cesheetevents資產(chǎn)負債表編后事項(476)practicalcapacity實際生產(chǎn)能力(477)pre-acquisitionlosses購置前損失(478)pre-acquisitionprofits購置前利潤(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(483)presentvalue現(xiàn)值(484)preventioncost預(yù)防成本(485)priceratio市盈率(486)primecost主要成本(487)pri

37、meentry-booksof原始分錄登記薄(488)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(494)problemchild問號產(chǎn)品(495)processcosting分步成本計算(496)processtime加工時間(497)productcost產(chǎn)品成本(498)Productlifecycl

38、e產(chǎn)品壽命周期(499)productioncost生產(chǎn)成本(500)productioncostofsales售貨成本(501)productionvolumeratio生產(chǎn)業(yè)務(wù)量比率(502)profitcenter利潤中心(503)profitperemployee每員工利潤(504)profitretainedfortheyear年度利潤留存(505)profittoturnoverratio利潤對營業(yè)額比率(506)profit-volumegraph利量圖(507)profitabilityindex盈利指數(shù)(508)programming規(guī)劃(509)projectevaluat

39、ionandreviewtechnique項目評審法(510)projection預(yù)計(511)promissorynote本票(512)prospectus募債說明書(513)provisionsforliabilitiesandcharges償債和費用準備(514)prudentconcept穩(wěn)健性概念(515)publiccompany公開公司(516)purchaseorder訂購單(517)purchaserequisition請購單(518)purchaseledger采購帳戶Q(519)qualityrelatedcosts質(zhì)量有關(guān)成本(520)queuingtime排隊時間R(

40、521)rate率(522)ratio比率(523)rationpyramid比率金字塔(524)rawmaterial原材料(525)receiptsandpaymentsaccount收入和支付報表(526)receivableledger應(yīng)收款項帳戶(527)redeemableshares可贖回股份(528)redemption贖回(529)registeredsharecapital注冊資本(530)rejects廢品(531)relevancyconcept相關(guān)性概念(532)relevantcosts相關(guān)成本(533)relevantrange相關(guān)范圍(534)reliabili

41、tyconcept可靠性概念(535)replacementprice重置價格(536)report報表(537)reporting報告(538)researchcost,applied應(yīng)用性研究成本(539)researchcost,pureorbasic理論或基礎(chǔ)研究成本(540)reserves留存收益(541)residualincome剩余收益(542)responsibilitycenter責(zé)任中心(543)retentionmoney保留款額(544)returnoncapitalemployed運用資本報酬率(545)returns退回(546)revenue收入(547)re

42、venuecenter收入中心(548)revenueexpenditure收益支出(549)revenueinvestment收入性投資(550)rightissue認股權(quán)發(fā)行(551)rollingbudget滾動預(yù)算(552)rollingforecast滾動預(yù)測S(553)salesledger銷售分類帳(554)salesorder銷售定單(555)salesperemployee每員工銷售額(556)scrap廢料(557)scripissue紅股發(fā)行(558)securedcreditors有擔(dān)保的債權(quán)人(559)segmentalreporting分部報告(560)sellin

43、gcost銷售成本(561)semi-fixedcost半固定成本(562)semi-variablecost半變動成本(563)sensitivityanalysis敏感性分析(564)servicecostcenter服務(wù)成本中心(565)servicecosting服務(wù)成本計算(566)set-uptime安裝時間(567)shadowprices影子價格(568)share股票(569)sharecapital股份資本(570)shareoptionscheme購股權(quán)證方案(571)sharepremium股票溢價(572)sightdraft即期匯票(573)single-entry

44、book-keeping單式薄記(574)sinkingfund償債基金(575)slacktime松馳時間(576)socialresponsibilitycost社會責(zé)任成本(577)soletrader獨資經(jīng)營者(578)sourceandapplicationoffundsstatement資金來源和運用表(579)specialordercosting特殊定單成本計算(580)staffcosts職工成本(581)standard標準(582)standardaccountingpractice標準會計實務(wù)(583)standardcost標準成本(584)standardcosti

45、ng標準成本計算(585)standarddirectlabourcost標準直接人工(586)standardhour標準小時(587)standardminute標準分鐘(588)standardperformace-labour標準人工業(yè)績(589)standardtime標準時間(590)standardorder經(jīng)常性定單(591)statementofaccount營業(yè)帳單(592)statementofaffairs財務(wù)狀況表(593)statutorybody法定實體(594)stock存貨(595)stockcontrol存貨控制(596)stockturnover存貨周轉(zhuǎn)率

46、(597)stocktaking盤點存貨(598)storesrequisition領(lǐng)料申請單(599)strategicbusinessunit戰(zhàn)略性經(jīng)營單位(600)strategicmanagementaccounting戰(zhàn)略管理會計(601)strategicplanning戰(zhàn)略計劃(602)strategy戰(zhàn)略(603)subjectiveclassification主體分類(604)subscribedsharecapital已認購的股本(605)subsidiaryundertaking子公司(606)sunkcost沉沒成本(607)supplyestimate預(yù)算估計(608

47、)supplyexpenditure預(yù)算支出(609)suspenseaccount暫記帳戶(610)SWOTanalysis長處和短處,機會和威脅分析(611)system制度,體系T(612)tacticalplanning策略計劃(613)tactics策略(614)take-over接收(615)tangibleasset有形資產(chǎn)(616)tangiblefixedassetstatement有形固定資產(chǎn)表(617)targetcost目標成本(618)terotechnology設(shè)備綜合工程學(xué)(619)throughputaccounting生產(chǎn)量會計(620)time時間(621)

48、timesheet時間記錄表(622)totalassets總資產(chǎn)(623)totalqualitymanagement全面質(zhì)量管理(624)totalstocks存貨總計(625)tradecreditors購貨客戶(應(yīng)付帳款)(626)tradedebtors銷貨客戶(應(yīng)收帳款)(627)tradingprofitandlossaccount營業(yè)損益表(628)transferprice轉(zhuǎn)讓價格(629)transittime中轉(zhuǎn)時間(630)treasurership財務(wù)長制度(631)trailbalance試算平衡表(632)turnover營業(yè)額U(633)uncalledshar

49、ecapital未催繳股本(634)undercapitalization不足資本化(635)underorover-absorbedoverhead少吸收或多吸收的制造費用(636)uniformaccounting統(tǒng)一會計(637)uniformcosting統(tǒng)一成本計算(638)unissuedsharecapital未發(fā)行股本V(639)value價值(640)valueadded增值(641)valueanalysis價值分析(642)valueformoneyaudit經(jīng)濟效益審計(643)variablecost變動成本(644)variablecostofsales銷售的變動成本(645)variance差異(646)varianceaccounting差異會計(647)varianceadministrativecost行政管理費用差異(648)varianceanalysis差異分析(649)varian