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

頁(yè)腳頁(yè)腳.AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA(1)ABC作業(yè)基礎(chǔ)成本計(jì)算(2)absorbedoverhead(7)accountingvaluation(8)accountsale承銷清單已吸收制造費(fèi)用吸收成本計(jì)算會(huì)計(jì)假設(shè)會(huì)計(jì)公告文件會(huì)計(jì)計(jì)價(jià)經(jīng)營(yíng)責(zé)任概念會(huì)計(jì)職業(yè)會(huì)計(jì)師會(huì)計(jì)代理成本會(huì)計(jì)報(bào)酬率會(huì)計(jì)參照日會(huì)計(jì)參照期間(23)acidtestration速動(dòng)比率(酸性測(cè)試比率)(24)acquisition購(gòu)置作業(yè)基礎(chǔ)成本計(jì)算(38)assetscover資產(chǎn)保障每股資產(chǎn)價(jià)值聯(lián)營(yíng)公司可達(dá)標(biāo)準(zhǔn)可歸屬利潤(rùn)(44)auditreport審計(jì)報(bào)告absorptioncostingaccount,報(bào)表accountingpostulateaccountingseriesreleaseaccountabilityconceptaccountancyaccountantaccountingagencycostaccountingbases會(huì)計(jì)基礎(chǔ)accountingmanual會(huì)計(jì)手冊(cè)accountingperiod會(huì)計(jì)期間accountingpolicies會(huì)計(jì)方針accountingrateofreturnaccountingreferencedateaccountingreferenceperiodaccrualconcept應(yīng)計(jì)概念accrualexpenses應(yīng)計(jì)費(fèi)用acquisitionaccounting收購(gòu)會(huì)計(jì)activitybasedaccountingadjustingevents調(diào)整事項(xiàng)administrativeexpenses行政管理費(fèi)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(bào)告和報(bào)表appraisalcost檢驗(yàn)成本appropriationaccount盈余分配articlesofassociation公司章程細(xì)則assets資產(chǎn)assetvaluepershareassociatedcompanyattainablestandardattributableprofitaudit審計(jì)

A(45)auditingstandards審計(jì)準(zhǔn)則A(46)authorizedsharecapital額定股本A(47)availablehours可用小時(shí)A(48)avoidablecosts可避免成本B(49)back-to-backloan易幣貸款B(50)backflushaccounting倒退成本計(jì)算B(51)baddebts壞帳B(52)baddebtsratio壞帳比率B(53)bankcharges銀行手續(xù)費(fèi)B(54)bankoverdraft銀行透支B(55)bankreconciliation銀行存款調(diào)節(jié)表B(56)bankstatement銀行對(duì)帳單B(57)bankruptcy破產(chǎn)B(58)basisofapportionment分?jǐn)偦A(chǔ)B(59)batch批量B(60)batchcosting分批成本計(jì)算B(61)betafactorB(市場(chǎng))風(fēng)險(xiǎn)因素B(62)bill帳單B(63)billofexchange匯票B(64)billoflanding提單B(65)billofmaterials用料預(yù)計(jì)單B(66)billpayable應(yīng)付票據(jù)B(67)billreceivable應(yīng)收票據(jù)B(68)bincard存貨記錄卡B(69)bonus紅利B(70)book-keeping薄記B(71)Bostonclassification波士頓分類B(72)breakevenchart保本圖B(73)breakevenpoint保本點(diǎn)B(74)breaking-downtime復(fù)位時(shí)間B(75)budget預(yù)算B(76)budgetcenter預(yù)算中心B(77)budgetcostallowance預(yù)算成本折讓B(78)budgetmanual預(yù)算手冊(cè)B(79)budgetperiod預(yù)算期間B(80)budgetarycontrol預(yù)算控制B(81)budgetedcapacity預(yù)算生產(chǎn)能力B(82)burden制造費(fèi)用B(83)businesscenter經(jīng)營(yíng)中心B(84)businessentity營(yíng)業(yè)個(gè)體B(85)businessunit經(jīng)營(yíng)單位B(86)buy-outmanagement管理性購(gòu)買產(chǎn)權(quán)B(87)by-product副產(chǎn)品C(88)called-upsharecapital催繳股本CCCCCCCCCCCCCCCCCCCCCCCCCCCCC(89)capacity生產(chǎn)能力(90)capacityratios生產(chǎn)能力比率(91)capital(92)capital(93)capital(94)capital(95)capital(96)capital(97)capital(98)capital(99)capital(100)capital(101)capital(102)capital(103)capital(104)capital(105)capital(106)card(107)cash(108)cashaccount(109)cashbook(110)cash(111)cash(112)cash(113)cash(114)cash(115)cash(116)cash(117)CCA資本assetspricingmodelcommitmentemployedexpenditureexpenditureexpenditureexpenditure資本資產(chǎn)計(jì)價(jià)模式承偌資本已運(yùn)用的資本資本支出authorizationcontrolproposal資本支出核準(zhǔn)資本支出控制

資本支出申請(qǐng)

資本基金籌集計(jì)劃fundingplanninggain資本收益investmentappraisalmaintenance資本保全資本投資評(píng)估resourcesurplusturnover記錄卡現(xiàn)金planning資本資源計(jì)劃資本盈余資本周轉(zhuǎn)率現(xiàn)金現(xiàn)金帳薄金牛產(chǎn)品現(xiàn)金流量現(xiàn)金貼現(xiàn)現(xiàn)金流量預(yù)算現(xiàn)金流量表現(xiàn)金分類帳現(xiàn)金限額現(xiàn)時(shí)成本會(huì)計(jì)cowflowdiscountedflowbudgetflowstatementledgerlimitCCCCCCCCCCCCCCC(118)center中心(119)changeovertime(120)charteredentity(121)cheque支票(122)chequeregister(123)coinanalysis(124)classification變更時(shí)間特許經(jīng)濟(jì)個(gè)體支票登記薄零錢分類分類(125)clockcard工時(shí)卡(126)code代碼(127)commitmentaccounting承偌確認(rèn)會(huì)計(jì)(128)commoncost共同成本(129)companylimitedbyguarantee有限擔(dān)保責(zé)任公司(130)companylimitedshares股份(131)competitiveposition競(jìng)爭(zhēng)能力狀況(132)concept概念C(138)contingencyplan應(yīng)急計(jì)劃C(139)contingentliabilities或有負(fù)債C(140)continuousoperation連續(xù)生產(chǎn)C(141)contra抵消C(142)contractcost合同成本C(143)contractcosting合同成本計(jì)算C(144)contribution貢獻(xiàn)毛益C(145)contributionventre貢獻(xiàn)中心C(146)contributionchart貢獻(xiàn)圖C(147)contributionperunitoflimitingfactorration定因素的貢獻(xiàn)毛益比率C(148)contributiontosalesration貢獻(xiàn)毛益對(duì)銷售比率C(149)control控制C(150)controlaccount控制C(151)controllimits控制限度C(152)controllabilityconcept可控制概念C(153)controllablecost可控制成本C(154)conversioncost加工成本C(155)convertibleloanstock可轉(zhuǎn)換為股票的貸款C(156)corporateappraisal公司評(píng)估C(157)corporateplanning公司計(jì)劃C(158)corporatesocialreporting公司社會(huì)報(bào)告C(159)corporation股份公司C(160)cost成本C(161)costaccount成本C(162)costaccounting成本會(huì)計(jì)C(163)costaccountingmanual成本手冊(cè)C(164)costaccountscalendar成本報(bào)表的日歷時(shí)間C(165)costadjustment成本調(diào)整C(166)costallocation成本分配C(167)costapportionment成本分?jǐn)侰(168)costattribution成本歸屬C(169)costaudit成本審計(jì)C(170)costbehaviour成本性態(tài)C(171)costbenefitanalysis成本效益分析C(172)costcenter成本中心C(173)costdriver成本動(dòng)因C(174)costofcapital資本成本C(175)costofconformance相符成本C(133)conglomerate跨行業(yè)企業(yè)C(134)consistencyconcept一致性概念C(135)consolidatedaccounts合并報(bào)表C(136)consolidationaccounting合并會(huì)計(jì)C(137)consortium財(cái)團(tuán)單位限CCCCCCCCCCCCCCCCCCCCCCCCCCCCDDDDDDDDDDDDDDDDDD應(yīng)付帳款天數(shù)率應(yīng)付帳款分類帳關(guān)鍵事項(xiàng)關(guān)鍵路線costofgoodssold銷貨成本costofnon-conformance非相符成本costofsales銷售成本costreduction成本降低coststructure成本結(jié)構(gòu)costunit成本單位cost-volume-profitanalysis(CVP)本量利分析costing成本計(jì)算CPP現(xiàn)時(shí)購(gòu)買力會(huì)計(jì)creditnote貸項(xiàng)通知creditreport信貸報(bào)告書creditor債權(quán)人creditordaysratiocreditorsledgercriticaleventcriticalpathcumulativepreferenceshares累積優(yōu)先股currentaccount往來(lái)currentasset流動(dòng)資產(chǎn)currentcostaccounting現(xiàn)時(shí)成本會(huì)計(jì)currentliabilities流動(dòng)負(fù)債currentpurchasingpoweraccounting現(xiàn)時(shí)購(gòu)買力會(huì)計(jì)currentration流動(dòng)比率cut-off截止CVP本量利分析cycletime周轉(zhuǎn)時(shí)間debenture債券debitnote借項(xiàng)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debtor'ageanalysis應(yīng)收帳款帳齡分析decisiondrivencosts決策連動(dòng)成本decisiontree決策樹defects次品deferredexpenditure遞延支出deferredshares遞延股份deferredtaxation遞延稅款deliverynote交貨單departmentalaccounts部門報(bào)表departmentalbudget部門預(yù)算

DDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDEEEEEEEEdispatchnotedevelopmentcostdifferentialcostdirecthoursyield折舊發(fā)運(yùn)單折舊發(fā)運(yùn)單開發(fā)成本差別成本直接工時(shí)產(chǎn)出率標(biāo)準(zhǔn)直接人工成本(226)directlabour(227)directlabour(228)directlabour標(biāo)準(zhǔn)直接人工成本(226)directlabour(227)directlabour(228)directlabourefficiency-variancerate—variancetotal-variancedirectmaterialmix-variancedirectprice-variance直接材料價(jià)格差異directmaterialtotal-variance直接材料價(jià)格差異directmaterialsusage-variancedirectmaterialsyield-variancedirectcost直接成本directdebit直接借項(xiàng)直接材料結(jié)構(gòu)差異直接材料總差異直接材料用量差異直接材料產(chǎn)出率差異directhoursyield直接小時(shí)產(chǎn)出率直接材料結(jié)構(gòu)差異直接材料總差異直接材料用量差異直接材料產(chǎn)出率差異directlabourcostpercentagerate直接人工成本百分比directlabourhourrate直接人工小時(shí)率directsonindirectwork間接工作事項(xiàng)上的工時(shí)discountrate貼現(xiàn)率discountedcashflowdiscretionarycostdistributioncost(244)diversions移用(244)diversions移用divertedhoursratiodividend股利dividendcover現(xiàn)金流量貼現(xiàn)酌量成本攤銷成本移用小時(shí)移用工時(shí)比率股利產(chǎn)出率現(xiàn)金流量貼現(xiàn)酌量成本攤銷成本移用小時(shí)移用工時(shí)比率股利產(chǎn)出率dog疲軟產(chǎn)品doubleentryaccounting復(fù)式會(huì)計(jì)double-entrybook-keeping復(fù)式薄記(253)doubtfuldebts可疑債務(wù)(254)downtime停工時(shí)間(253)doubtfuldebts可疑債務(wù)(254)downtime停工時(shí)間earningpershare每股盈利earningratio市盈率economicorderquantity(EOQ)經(jīng)濟(jì)訂購(gòu)批量efficientmarkethypothesis有效市場(chǎng)假設(shè)efficiencyration效率性比率elementofcost成本要素entity經(jīng)濟(jì)個(gè)體(262)environmentalaudit環(huán)境審計(jì)

EEEEEEEEEEEEEEEEFFFFFFFFF間調(diào)整FFFFFFFFFFFFFFFFFFFFEOQ經(jīng)濟(jì)訂購(gòu)批量equity權(quán)益equitymethodofaccountingequitysharecapitalequivalentunitsevent事項(xiàng)exceptionalitemsexpectedvalueexpenditureexpensesexternalaudit權(quán)益法會(huì)計(jì)計(jì)算權(quán)益股本當(dāng)量權(quán)益法會(huì)計(jì)計(jì)算權(quán)益股本當(dāng)量例外事項(xiàng)期望值支出費(fèi)用外部審計(jì)外部損失成本extraordinaryfactorygoodsfactoringfailvaluefeedbackFIFOitems非常事項(xiàng)讓售商品應(yīng)收帳款讓售公允價(jià)值反饋先近先出法items非常事項(xiàng)讓售商品應(yīng)收帳款讓售公允價(jià)值反饋先近先出法financelease融資租賃financialaccounting財(cái)務(wù)會(huì)計(jì)financialaccountscalendaradjustment環(huán)境影響評(píng)價(jià)財(cái)務(wù)報(bào)表的日歷時(shí)financialmanagement環(huán)境影響評(píng)價(jià)財(cái)務(wù)報(bào)表的日歷時(shí)financialplanningfinancialstatementfinishedgoodsfixedfixedfixedfixedfixed財(cái)務(wù)管理財(cái)務(wù)計(jì)劃財(cái)務(wù)報(bào)表完成品assetoverheadassetturnoverassetsregistercost固定資產(chǎn)固定制造費(fèi)用固定資產(chǎn)周轉(zhuǎn)率固定資產(chǎn)登記薄財(cái)務(wù)管理財(cái)務(wù)計(jì)劃財(cái)務(wù)報(bào)表完成品assetoverheadassetturnoverassetsregistercost固定資產(chǎn)固定制造費(fèi)用固定資產(chǎn)周轉(zhuǎn)率固定資產(chǎn)登記薄flexiblebudgetfloattimefloatingcharge固定成本變動(dòng)限額預(yù)算固定成本變動(dòng)限額預(yù)算彈性預(yù)算浮動(dòng)時(shí)間流動(dòng)抵押資金流量表forecastingfounder'ssharesfullcapacityfunctioncostingfunctionalbudget預(yù)測(cè)發(fā)起人股份滿負(fù)荷生產(chǎn)能力職能成本計(jì)算職能預(yù)算基金會(huì)計(jì)預(yù)測(cè)發(fā)起人股份滿負(fù)荷生產(chǎn)能力職能成本計(jì)算職能預(yù)算基金會(huì)計(jì)FFFFFFGGGGGGGGGGGGHHHHHHIIIIIIIIIIIIIIIIIIIIIIIfungibleassets可互換資產(chǎn)futuristicplanning遠(yuǎn)景計(jì)劃gapanalysis間距分析(310)gearing舉債經(jīng)營(yíng)比率（杠桿）(311)goalcongruencegoingconcernconcept(310)gearing舉債經(jīng)營(yíng)比率（杠桿）(311)goalcongruencegoodsreceivednotegoodwill商譽(yù)grossdividendyieldgrossmargingrossprofit總邊際毛利潤(rùn)總邊際毛利潤(rùn)目標(biāo)一致性持續(xù)經(jīng)營(yíng)概念商品收訖單總股息產(chǎn)出率毛利潤(rùn)百分比(319)group目標(biāo)一致性持續(xù)經(jīng)營(yíng)概念商品收訖單總股息產(chǎn)出率毛利潤(rùn)百分比(319)group企業(yè)集團(tuán)high-gearedhirepurchasehistoricalcost集團(tuán)報(bào)表高結(jié)合杠桿（比例）租購(gòu)歷史成本集團(tuán)報(bào)表高結(jié)合杠桿（比例）租購(gòu)歷史成本hours小時(shí)歷史成本會(huì)計(jì)(317)hurdlerate最低可接受的報(bào)酬率(318)idealstandard理想標(biāo)準(zhǔn)歷史成本會(huì)計(jì)(317)hurdlerate最低可接受的報(bào)酬率idlecapacityration閑置生產(chǎn)能力比率idletime閑置時(shí)間impersonalaccounts非記名imprestsystem定額備用制度incomeandexpenditureaccount收益和支出報(bào)表incompleterecords不完善記錄incrementalcost增量成本incrementalyield增量產(chǎn)出率indirectcost間接成本indirecthours間接小時(shí)insolvency無(wú)力償付intangibleasset無(wú)形資產(chǎn)integratedaccounts綜合報(bào)表interdependencyconcept關(guān)聯(lián)性概念interestcover利息保障倍數(shù)interlockingaccounts連鎖報(bào)表internalaudit部審計(jì)internalcheck部牽制internalcontrolsystem部控制體系internalfailurecost部損失成本internalrateofreturn(IRR)含報(bào)酬率inventory存貨IIIIJJJJJJJJJJJJKLLLLLLLLLLLLLLLLLLLLLLL(341)investment(342)investmentcenter(343)invoiceregister(344)issuedshare(345)job(346)job(347)job(348)job(349)joint(350)joint(351)joint(352)joint投資capital定單投資中心發(fā)票登記薄已發(fā)行股本cardcostingsheetcostproductsstockcompanyventure工作卡工作成本計(jì)算工作單聯(lián)合成本聯(lián)產(chǎn)品股份公司合資經(jīng)營(yíng)(353)journal(354)just-in-time(JIT)(355)jusy-in-time(356)just-in-time(357)keyfactor(358)labour(359)labourtransfer(360)leaningcurve(361)ledger日記帳productionpurchasing關(guān)鍵因素人工note適時(shí)制度適時(shí)生產(chǎn)適時(shí)購(gòu)買人工轉(zhuǎn)移單學(xué)習(xí)曲線分類(362)lengthoforderbook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(369)limitingfactor(370)line-itembudget(371)linerprogramming(372)liquidassets(373)liquidation(374)liquidityratios(375)loan貸款(376)loancapital(377)longrangepalnning(378)losttimerecord(379)lowgeared有限責(zé)任公司限制因素明細(xì)支出預(yù)算線性規(guī)劃變現(xiàn)資產(chǎn)清算易變現(xiàn)比率借入資本長(zhǎng)期計(jì)劃虛耗時(shí)間記錄低結(jié)合杠桿（比例）(380)lowerofcostornetrealizablevalueconcept成本或可變凈價(jià)孰低概念M(381)machinehourrate機(jī)器小時(shí)率M(382)machinetimerecord機(jī)器時(shí)間記錄M(383)managedcost管理成本MMMMMMMMMMMMMMMMMMMMMMMMMNNNNNNNN(384)management(385)management(386)management(387)management(388)management(389)management(390)margin(391)margin(392)margin(393)marginaccountingaccountingaccountingauditbuy-outbyexception邊際ofsafetyrationcostcosting(394)mark-down(395)mark-up管理會(huì)計(jì)concept管理會(huì)計(jì)概念guides管理會(huì)計(jì)指導(dǎo)方針管理審計(jì)管理性購(gòu)買產(chǎn)權(quán)例外管理原則安全邊際比率邊際成本邊際成本計(jì)算降低標(biāo)價(jià)提高標(biāo)價(jià)(396)marketriskpremium(397)marketshare(398)marketingcost(399)matchingconcept(400)materialityconcept(401)materialsrequisition(402)materialsreturnednote(403)materialstransfernote(404)memorandumofassociation(405)merger兼并(406)mergeraccounting(407)minorityinterest(408)mixedcost(409)net(410)net(411)net(412)net(413)net(414)net(415)net(416)net市場(chǎng)分險(xiǎn)補(bǔ)償市場(chǎng)份額營(yíng)銷成本配比概念重要性概念領(lǐng)料單退料單材料轉(zhuǎn)移單公司設(shè)立細(xì)則assetsbookvalueliquidfundsmargin兼并會(huì)計(jì)少數(shù)股權(quán)混合成本凈資產(chǎn)凈帳面價(jià)值凈可變現(xiàn)資金凈邊際凈現(xiàn)值presentvalue(NPV)profit凈利潤(rùn)realizablevalue可變現(xiàn)凈值worth資產(chǎn)凈值(417)networkanalysis網(wǎng)絡(luò)分析N(418)noise干撈N(419)nominalaccountN(420)nominalsharecapitalN(421)nominalholding名義名義股本代理持有股份N(422)non-adjustingevents非調(diào)整事項(xiàng)(423)non-financialperformancemeasurement非財(cái)務(wù)業(yè)績(jī)計(jì)(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NNNOOOOONNNOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPP(427)notionalcost名義成本(428)numberofdaysstock(429)numberofweeksstock(430)objectiveclassification(431)obsolescence舊(432)offbalancesheetfinance(433)offerforsale(434)operatingbudget(435)operatinglease(436)operatingstatement(437)operationtime(438)operationalcontrol(439)operationalgearing(440)operatingplans(441)opportunitycost(442)order定單參與優(yōu)先股收入和支出報(bào)表利潤(rùn)對(duì)營(yíng)業(yè)額比率存貨周轉(zhuǎn)天數(shù)存貨周轉(zhuǎn)周數(shù)客體分類資產(chǎn)負(fù)債表外籌資標(biāo)價(jià)出售經(jīng)營(yíng)預(yù)算經(jīng)營(yíng)租賃營(yíng)業(yè)報(bào)表操作時(shí)間經(jīng)營(yíng)控制經(jīng)營(yíng)杠桿經(jīng)營(yíng)計(jì)劃?rùn)C(jī)會(huì)成本ordinaryshares普通股out-of-datecheque過(guò)期支票overcapitalization過(guò)分資本化overhead制造費(fèi)用overheadabsorptionrate制造費(fèi)用分配率overheadcost制造費(fèi)用overtrading超過(guò)營(yíng)業(yè)資金的經(jīng)營(yíng)paidcheque已付支票paid-upsharecapital認(rèn)定股本parentcompany母公司paretodistribution帕累托分布participatingpreferencesharespartnership合伙payableledger應(yīng)付款項(xiàng)payback回收期paymentsandreceiptsaccountpaymentswithheld保留款額payroll工資單payrollanalysis工資分析percentageprofitonturnoverperiodcost期間成本perpetualinventory永續(xù)盤存personalaccount記名PEPT項(xiàng)目評(píng)審法pettycashaccount備用金pettycashvoucher備用金憑證physicalinventory實(shí)地盤存planning計(jì)劃

PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP備planningperiodpolicycostpositionaudit計(jì)劃時(shí)限計(jì)劃期間計(jì)劃時(shí)限計(jì)劃期間政策成本狀況審計(jì)practicalcapacitypre-acquisitionlossespre-acquisitionprofitspreferencesharespreferencecreditorspreferredcreditors資產(chǎn)負(fù)債表編后事項(xiàng)實(shí)際生產(chǎn)能力資產(chǎn)負(fù)債表編后事項(xiàng)實(shí)際生產(chǎn)能力購(gòu)置前損失購(gòu)置前利潤(rùn)優(yōu)先股優(yōu)先債權(quán)人優(yōu)先債權(quán)人presentvalue預(yù)付款項(xiàng)

現(xiàn)值預(yù)付款項(xiàng)

現(xiàn)值priceratio市盈率primecost主要成本primeentry-booksofprincipalbudgetfactorpriorchargecapitalprioryearadjustmentsprioritybasebudgetingprivatecompanypro-formainvoiceproblemchildprocesscostingprocesstimeproductcostProductlifecycleproductioncostproductioncostof私人公司預(yù)開發(fā)票私人公司預(yù)開發(fā)票問(wèn)號(hào)產(chǎn)品

分步成本計(jì)算

加工時(shí)間

產(chǎn)品成本

產(chǎn)品壽命周期

生產(chǎn)成本

sales售貨成本原始分錄登記薄主要預(yù)算因素優(yōu)先股以前年度調(diào)整優(yōu)先順序體制的預(yù)算原始分錄登記薄主要預(yù)算因素優(yōu)先股以前年度調(diào)整優(yōu)先順序體制的預(yù)算生產(chǎn)業(yè)務(wù)量比率profitperemployee每員工利潤(rùn)profitretainedfortheyear年度利潤(rùn)留存profittoturnoverratio利潤(rùn)對(duì)營(yíng)業(yè)額比率profit-volumegraph利量圖profitabilityindex盈利指數(shù)programming規(guī)劃projectevaluationandreviewtechnique項(xiàng)目評(píng)審法projection預(yù)計(jì)promissorynote本票prospectus募債說(shuō)明書償債和費(fèi)用準(zhǔn)provisionsforliabilitiesandcharges償債和費(fèi)用準(zhǔn)PPPPPQQRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRSSSSS(514)prudentconcept(515)publiccompany(516)purchaseorder(517)purchaserequisition(518)purchaseledger(519)qualityrelatedcosts(520)queuingtime(521)rate率(522)ratio比率(523)rationpyramid(524)rawmaterial穩(wěn)健性概念公開公司訂購(gòu)單請(qǐng)購(gòu)單采購(gòu)質(zhì)量有關(guān)成本排隊(duì)時(shí)間比率金字塔原材料(525)receiptsandpaymentsaccount收入和支付報(bào)表(526)receivableledger應(yīng)收款項(xiàng)(527)redeemableshares可贖回股份(528)redemption贖回(529)registeredsharecapital注冊(cè)資本(530)rejects廢品(531)relevancyconcept相關(guān)性概念(532)relevantcosts相關(guān)成本(533)relevantrange(534)reliabilityconcept(535)replacementprice(536)report報(bào)表(537)reporting報(bào)告(538)researchcost,applied(539)researchcost,(540)reserves相關(guān)圍可靠性概念重置價(jià)格應(yīng)用性研究成本pureorbasic

留存收益(541)residualincome剩余收益理論或基礎(chǔ)研究成本(542)responsibilitycenter責(zé)任中心(543)retentionmoney保留款額(544)returnoncapitalemployed運(yùn)用資本報(bào)酬率545)returns退回546)revenue收入547)revenuecenter收入中心(548)revenueexpenditure(549)revenueinvestment(550)rightissue(551)rollingbudget(552)rollingforecast(553)salesledger(554)salesorder(555)salesperemployee(556)scrap廢料(557)scripissue收益支出收入性投資認(rèn)股權(quán)發(fā)行滾動(dòng)預(yù)算滾動(dòng)預(yù)測(cè)銷售分類帳銷售定單每員工銷售額紅股發(fā)行SSSSSSSSSSSSSSSSSSSSSSSSSSSSS和運(yùn)用表SSSSSSSSSSSSSSSSSSSSSS有擔(dān)保的債權(quán)人分部報(bào)告銷售成本半固定成本半變動(dòng)成本敏感性分析服務(wù)成本中心服務(wù)成本計(jì)算安裝時(shí)間影子價(jià)格股份資本購(gòu)股權(quán)證方案股票溢價(jià)即期匯票股票capitaloptionschemepremiumdraft單式薄記社會(huì)責(zé)任成本statement資金來(lái)源securedcreditorssegmentalreportingsellingcostsemi-fixedcostsemi-variablecostsensitivityanalysisservicecostcenterservicecostingset-uptimeshadowpricessharesharesharesharesightsingle-entrybook-keepingsinkingfund償債基金slacktime松馳時(shí)間socialresponsibilitycostsoletrader獨(dú)資經(jīng)營(yíng)者sourceandapplicationoffundsspecialordercosting特殊定單成本計(jì)算staffcosts職工成本standard標(biāo)準(zhǔn)standardaccountingpractice標(biāo)準(zhǔn)會(huì)計(jì)實(shí)務(wù)standardcost標(biāo)準(zhǔn)成本standardcosting標(biāo)準(zhǔn)成本計(jì)算standarddirectlabourcost標(biāo)準(zhǔn)直接人工standardhour標(biāo)準(zhǔn)小時(shí)standardminute標(biāo)準(zhǔn)分鐘standardperformace-labour標(biāo)準(zhǔn)人工業(yè)績(jī)standardtime標(biāo)準(zhǔn)時(shí)間standardorder經(jīng)常性定單statementofaccount營(yíng)業(yè)帳單statementofaffairs財(cái)務(wù)狀況表statutorybody法定實(shí)體stock存貨stockcontrol存貨控制stockturnover存貨周轉(zhuǎn)率stocktaking盤點(diǎn)存貨storesrequisition領(lǐng)料申請(qǐng)單strategicbusinessunit戰(zhàn)略性經(jīng)營(yíng)單位strategicmanagementaccounting戰(zhàn)略管理會(huì)計(jì)

SSSSSSSSSSSSSTTTTTTTTTTTTTTTTTTTTTUUU造費(fèi)用UUUVVVVVstrategy戰(zhàn)略subjectiveclassificationsubscribedsharecapitalsubsidiaryundertaking戰(zhàn)略計(jì)劃主體分類已認(rèn)購(gòu)的股本子公司606)sunkcost沉沒成本戰(zhàn)略計(jì)劃主體分類已認(rèn)購(gòu)的股本子公司606)sunkcost沉沒成本(607)supplyestimate(608)supplyexpenditure(609)suspenseaccount(610)SWOTanalysis預(yù)算支出暫記長(zhǎng)處和短處,機(jī)會(huì)和威脅分析(611)system制度,體系(612)tacticalplanning策略計(jì)劃(613)tactics策略take-over(613)tactics策略tangibleasset有形資產(chǎn)tangiblefixedassetstatement有形固定資產(chǎn)表targetcost目標(biāo)成本terotechnology設(shè)備綜合工程學(xué)throughputaccounting生產(chǎn)量會(huì)計(jì)time時(shí)間timesheet時(shí)間記錄表(622)totalassets總資產(chǎn)totalqualitymanagement全面質(zhì)量管理(622)totalassets總資產(chǎn)totalstocks存貨總計(jì)tradecreditors購(gòu)貨客戶(應(yīng)付帳款)tradedebtors銷貨客戶(應(yīng)收帳款)tradingprofitandlossaccount營(yíng)業(yè)損益表transferprice轉(zhuǎn)讓價(jià)格transittime中轉(zhuǎn)時(shí)間treasurership財(cái)務(wù)長(zhǎng)制度trailbalance試算平衡表turnover營(yíng)業(yè)額uncalledsharecapital未催繳股本undercapitalization不足資本化未催繳股本underorover-absorbedoverhead少吸收或多吸收的制uniformaccounting統(tǒng)一會(huì)計(jì)uniformcosting統(tǒng)一成本計(jì)算unissuedsharecapital未發(fā)行股本value價(jià)值valueadded增值valueanalysis價(jià)值分析valueformoneyaudit經(jīng)濟(jì)效益審計(jì)variablecost變動(dòng)成本VVVVVVVVVVVVVVV(644)variable(645)variance(646)variance(647)variance(648)variance(649)variance(650)variance(651)variance(652)variance(653)variance(654)vari