會(huì)計(jì)常用詞匯

1、常用會(huì)計(jì)英語(yǔ)詞匯 期間 A (11)accounting period 會(huì)計(jì) A (21)adjusting events 調(diào)整事 基本詞匯 A (1)account 賬戶 , 報(bào)表 A (2)accounting postulate 會(huì) 計(jì)假設(shè) A (3)accounting valuation 會(huì) 計(jì)計(jì)價(jià) A (4)accountability concept 經(jīng)營(yíng)責(zé)任概念 A (5)accountancy 會(huì)計(jì)職業(yè) A (6)accountant 會(huì)計(jì)師 A (7)accounting 會(huì)計(jì) A (8)agency cost 代理成本 A (9)accounting bases 會(huì)計(jì)基

2、礎(chǔ) A (10)accounting manual 會(huì)計(jì) 手冊(cè) A (12)accounting policies 會(huì) 計(jì)方針 A (13)accounting rate of return 會(huì)計(jì)報(bào)酬率 A (14)accounting reference date 會(huì)計(jì)參照日 A (15)accounting reference period 會(huì)計(jì)參照期間 A (16)accrual concept 應(yīng)計(jì)概 念 A (17)accrual expenses 應(yīng)計(jì)費(fèi) 用 A (18)acid test ratio速動(dòng)比 率( 酸性測(cè)試比率 ) A (19)acquisition收購(gòu) A (20

3、)acquisition accounting 收購(gòu)會(huì)計(jì) 項(xiàng) A (22)administrative expenses 行政管理費(fèi) A (23)amortization 攤銷 A (24)analytical review 分析 性復(fù)核 A (25)annual equivalent cost 年度等量成本法 A (33)associated company 聯(lián)營(yíng) 公司 A (34)attainable standard可 達(dá)標(biāo)準(zhǔn) A (35)attributable profit可 歸屬利潤(rùn) A (36)audit 審計(jì) A (37)audit report審計(jì)報(bào)告 A (26)annua

4、l report and A (38)auditing standards 審計(jì) accounts 年度報(bào)告和報(bào)表 準(zhǔn)則 A (27)appraisal cost檢驗(yàn)成本 A (28)appropriation account 盈余分配賬戶 A (29)articles of association 公司章程細(xì)則 A (30)assets 資產(chǎn) A (31)assets cover 資產(chǎn)擔(dān)保 A (32)asset value per share 每 A (39)authorized share capital 額定股本 A (40)available hours可用小 時(shí) A (41)avo

5、idable costs可避免 成本 B (42)back-to-back loan易幣 貸款 股資產(chǎn)價(jià)值 B (43)backflush accounting倒 退成本計(jì)算 B (55)bill 賬單 B (44)bad debts 壞帳 B (45)bad debts ratio 壞帳比 率 B (46)bank charges 銀行手續(xù)費(fèi) B (47)bank overdraft 銀行透支 B (48)bank reconciliation 銀 行存款調(diào)節(jié)表 B (49)bank statement 銀行對(duì)賬 單 B (50)bankruptcy 破產(chǎn) B (51)basis of ap

6、portionment 分?jǐn)偦A(chǔ) B (52)batch 批量 B (53)batch costing 分批成本 計(jì)算 B (54)beta factor B (市場(chǎng) ) 風(fēng) B (56)bill of exchange匯票 B (57)bill of lading提單 B (58)bill of materials 用料 預(yù)計(jì)單 B (59)bill payable應(yīng)付票據(jù) B (60)bill receivable 應(yīng)收票 據(jù) B (61)bin card 存貨記錄卡 B (62)bonus 紅利 B (63)book-keeping 薄記 B (64)Boston classificat

7、ion 波士頓分類 B (65)breakeven chart 保本圖 B (66)breakeven point 保本點(diǎn) 時(shí)間 險(xiǎn)因素 B B (68)budget 預(yù)算 B (67)breaking-down time 復(fù)位 B (69)budget center 預(yù)算中心 C (81)capacity ratios 生產(chǎn)能 B (70)budget cost allowance 預(yù) 算成本折讓 B (71)budget manual 預(yù)算手冊(cè) B (72)budget period 預(yù)算期間 B (73)budgetary control 預(yù)算 控制 B (74)budgeted cap

8、acity 預(yù)算 生產(chǎn)能力 B (75)business center 經(jīng)營(yíng)中 心 B (76)business entity 營(yíng)業(yè)個(gè) 體 B (77)business unit經(jīng)營(yíng)單位 B (78)by-product 副產(chǎn)品 C (79)called-up share capital 催繳股本 力比率 C (82)capital 資本 C (83)capital assets pricing model 資本資產(chǎn)計(jì)價(jià)模式 C (84)capital commitment 承諾 資本 C (85)capital employed 已運(yùn)用 的資本 C (86)capital expenditu

9、re 資 本支出 C (87)capital expenditure authorization 資本支出核準(zhǔn) C (88)capital expenditure control 資本支出控制 C (89)capital expenditure proposal 資本支出申請(qǐng) C (90)capital funding planning C (80)capacity 生產(chǎn)能力資本基金籌集計(jì)劃 承諾確認(rèn)會(huì)計(jì)計(jì)劃 C (92)capital investment C (104)cash flow statement 現(xiàn) appraisal 資本投資評(píng)估 金流量表 C (93)capital mai

10、ntenance 資 本保全 C (94)capital resource planning 資本資源計(jì)劃 C (95)capital surplus 資本盈 余 C (96)capital turnover資本周 轉(zhuǎn)率 C (97)card 記錄卡 C (98)cash 現(xiàn)金 C (99)cash account 現(xiàn)金賬戶 C (100)cash book 現(xiàn)金賬薄 C (101)cash cow 金牛產(chǎn)品 C (102)cash flow 現(xiàn)金流量 C (105)cash ledger 現(xiàn)金分類賬 C (106)cash limit 現(xiàn)金限額 C (107)CCA 現(xiàn)時(shí)成本會(huì)計(jì) C (10

11、8)center 中心 C (109)changeover time 變更時(shí) 間 C (110)chartered entity特許 經(jīng)濟(jì)個(gè)體 C (111)cheque 支票 C (112)cheque register支票登 記薄 C (113)classification 分類 C (114)clock card 工時(shí)卡 C (103)cash flow budget 現(xiàn)金 C (116)commitment accounting C (115)code 代碼 C (117)common cost 共同成本 C (118)company limited by guarantee 有限擔(dān)保

12、責(zé)任公司 C (119)company limited by shares 股份有限公司 C (120)competitive position 競(jìng)爭(zhēng)能力狀況 C (121)concept 概念 C (122)conglomerate 跨行業(yè)企 業(yè) C (123)consistency concept 一 致性概念 C (124)consolidated accounts 合并報(bào)表 C (125)consolidation accounting 合并會(huì)計(jì) C (126)consortium 財(cái)團(tuán) C (128)contingent liabilities 或有負(fù)債 C (129)continu

13、ous operation 連續(xù)生產(chǎn) C (130)contra 抵消 C (131)contract cost 合同成本 C (132)contract costing 合同 成本計(jì)算 C (133)contribution centre 貢 獻(xiàn)中心 C (134)contribution chart 貢 獻(xiàn)圖 C (135)control 控制 C (136)control account 控制賬 戶 C (137)control limits 控制限 度 C (127)contingency plan 應(yīng)急 C (138)controllability concept 可控制概念 C (

14、149)cost adjustment 成本調(diào) 成本手冊(cè)非相符成本 C (139)controllable cost 可控 制成本 C (140)conversion cost 加工成 本 C (141)convertible loan stock 可轉(zhuǎn)換為股票的貸款 C (142)corporate appraisal 公 司評(píng)估 C (143)corporate planning 公 司計(jì)劃 C (144)corporate social reporting 公司社會(huì)報(bào)告 C (145)cost 成本 C (146)cost account 成本賬戶 C (147)cost account

15、ing 成本會(huì) 計(jì) C (148)cost accounting manual C (150)cost allocation 成本分 配 C (151)cost apportionment 成 本分?jǐn)?C (152)cost attribution 成本 歸屬 C (153)cost audit 成本審計(jì) C (154)cost benefit analysis 成本效益分析 C (155)cost center 成本中心 C (156)cost driver 成本動(dòng)因 C (157)cost of capital 資本成 本 C (158)cost of goods sold銷 貨成本 C

16、(159)cost of non-conformance C (168)creditor 債權(quán)人 C (180)CVP 本量利分析 C (169)creditor days ratio 應(yīng) C (181)cycle time 周轉(zhuǎn)時(shí)間 付賬款天數(shù)率 D (182)debenture 債券 C (170)creditors ledger 應(yīng)付 D (183)debit note 借項(xiàng)通知 賬款分類賬 D (184)debit capacity舉債能 C (171)critical event 關(guān)鍵事 力 項(xiàng) C (160)cost of sales 銷售成本 C (161)cost reduct

17、ion 成本降 低 C (162)cost structure 成本結(jié) 構(gòu) C (163)cost unit 成本單位 C (164)cost-volume-profit analysis(CVP) 本量利分析 C (165)costing 成本計(jì)算 C (166)credit note貸項(xiàng)通知 C (167)credit report信貸報(bào)告 書 C (172)critical path 關(guān)鍵路線 C (173)cumulative preference shares 累積優(yōu)先股 C (174)current asset 流動(dòng)資產(chǎn) C (175)current cost accounting

18、 現(xiàn)時(shí)成本會(huì)計(jì) C (176)current liabilities 流 動(dòng)負(fù)債 C (177)current purchasing power accounting 現(xiàn)時(shí)購(gòu)買力會(huì)計(jì) C (178)current ratio 流動(dòng)比率 C (179)cut-off 截止 D (185)debt ratio債務(wù)比率 D (186)debtor 債務(wù)人 ; 應(yīng)收賬款 D (187)debtor days ratio應(yīng)收 賬款天數(shù)率 D (188)debtors ledger 應(yīng)收賬 款分類賬 D (189)debtor age analysis 應(yīng) 收賬款賬齡分析 D (190)decision

19、driven costs 決策連動(dòng)成本 D (191)decision tree決策樹 D (192)defects 次品 D (193)deferred expenditure 遞延支出 D (194)deferred shares 遞延股 份 D (195)deferred taxation遞延 稅款 D (197)departmental accounts 部門報(bào)表 D (198)departmental budget 部 門預(yù)算 D (199)depreciation 折舊 D (200)dispatch note 發(fā)運(yùn)單 D (201)development cost 開發(fā) 成本 D

20、 (202)differential cost 差別 成本 D (203)direct cost直接成本 D (204)direct debit直接借項(xiàng) D (205)direct hours yield直 接小時(shí)產(chǎn)出率 D (206)direct labour cost percentage rate 直接人工成本百分 比 D (207)direct labour hour rate 直接人工小時(shí)率 D (196)delivery note交貨單 D (208)directs on indirect D (219)dog 疲軟產(chǎn)品 work 間接工作事項(xiàng)上的工時(shí) D (209)discoun

21、t rate貼現(xiàn)率 D (220)double entry accounting 復(fù)式會(huì)計(jì) D (210)discounted cash flow 現(xiàn) D (221)double-entry 金流量貼現(xiàn) book-keeping 復(fù)式薄記 D (211)discretionary cost 酌 D (222)doubtful debts 可疑債 量成本 D (212)distribution cost 攤銷 D (223)down time 停工時(shí)間 成本 D (224)dynamic programming 動(dòng) D (213)diversions 移用 態(tài)規(guī)劃 D (214)diverted

22、 hours 移用小 時(shí) D (215)diverted hours ratio 移 用工時(shí)比率 D (216)dividend 股利 D (217)dividend cover 股利產(chǎn) 出率 D (218)dividend per share 每 股股利 E (225)earning per share每股 盈利 E (226)earning ratio市盈率 E (227)economic order quantity(EOQ) 經(jīng)濟(jì)訂購(gòu)批量 E (228)efficient market hypothesis 有效市場(chǎng)假設(shè) E (229)efficiency ration 效率 性比率

23、E (242)expenditure 支出 E (230)element of cost 成本要 E (231)entity 經(jīng)濟(jì)個(gè)體 E (232)environmental audit環(huán) 境審計(jì) E (233)environmental impact assessment 環(huán)境影響評(píng)價(jià) E (234)EOQ 經(jīng)濟(jì)訂購(gòu)批量 E (243)expenses 費(fèi)用 E (244)external audit 外部審 計(jì) E (245)external failure cost 外部損失成本 E (246)extraordinary items 非 常事項(xiàng) E (235)equity 權(quán)益 F (

24、247)factory goods 讓售商品 E (236)equity method of F (248)factoring 應(yīng)收帳款讓售 accounting 權(quán)益法會(huì)計(jì)計(jì)算 F (249)fair value 公允價(jià)值 E (237)equity share capital 權(quán) F (250)feedback 反饋 益股本 E (238)equivalent units 當(dāng)量 E (239)event 事項(xiàng) E (240)exceptional items例外 事項(xiàng) E (241)expected value 期望值 F (251)FIFO 先近先出法 F (252)final acco

25、unts 年終報(bào) 表 F (253)finance lease 融資租賃 F (254)financial accounting 財(cái)務(wù)會(huì)計(jì) F (255)financial accounts 預(yù)算 calendar adjustment 財(cái)務(wù)報(bào)表的日 歷時(shí)間調(diào)整 F (266)flexible budget 彈性預(yù) F (256)financial management 財(cái)務(wù)管理 F (267)float time 浮動(dòng)時(shí)間 F (257)financial planning 務(wù)計(jì)劃 F (268)floating charge 流動(dòng)抵 財(cái) 押 F (258)financial stateme

26、nt 務(wù)報(bào)表 F (269)flow of funds statement 財(cái) 資金流量表 F (270)forecasting 預(yù)測(cè) F (259)finished goods 完成品 F (260)fixed asset 固定資產(chǎn) F (271)founders shares發(fā)起 人股份 F (265)flexed budget 變動(dòng)限額 計(jì) F (275)fund accounting 基金會(huì) F (261)fixed overhead固定制 造費(fèi)用 F (262)fixed asset turnover 固 定資產(chǎn)周轉(zhuǎn)率 F (263)fixed assets register 固定資

27、產(chǎn)登記薄 F (264)fixed cost固定成本 F (272)full capacity滿負(fù)荷生 產(chǎn)能力 F (273)function costing職能 成本計(jì)算 F (274)functional budget職能 預(yù)算 F (276)fundamental accounting G (287)gross profit 毛利潤(rùn) concept 基礎(chǔ)會(huì)計(jì)概念 F (277)fungible assets可互換 資產(chǎn) F (278)futuristic planning遠(yuǎn) 景計(jì)劃 G (279)gap analysis 間距分析 G (280)gearing 舉債經(jīng)營(yíng)比率 ( 杠桿 )

28、 G (281)goal congruence 目標(biāo)一 致性 G (282)going concern concept 持續(xù)經(jīng)營(yíng)概念 G (283)goods received note商 品收訖單 、人 G (284)goodwill 商譽(yù) G (285)gross dividend yield 總 股息產(chǎn)出率 G (288)gross profit percentage 毛利潤(rùn)百分比 G (289)group 企業(yè)集團(tuán) G (290)group accounts 集團(tuán)報(bào) 表 H (291)high-geared 高結(jié)合杠桿 ( 比例 ) H (292)hire purchase 租購(gòu) H

29、(293)historical cost歷史成 本 H (294)historical cost accounting 歷史成本會(huì)計(jì) H (295)hours 小時(shí) H (296)hurdle rate 最低可接受 的報(bào)酬率 G (286)gross margin 總邊際 I (298)idle capacity ration 閑 I (297)ideal standard 理想標(biāo) 置生產(chǎn)能力比率資產(chǎn) I (299)idle time閑置時(shí)間 I (300)impersonal accounts非 記名賬戶 I (301)imprest system定額備 用制度 I (302)income

30、and expenditure account 收益和支出報(bào)表 I (303)incomplete records 不 完善記錄 I (304)incremental cost 增量 成本 I (305)incremental yield增量 產(chǎn)出率 I (306)indirect cost間接成本 I (307)indirect hours間接小 時(shí) I (308)insolvency無(wú)力償付 I (310)integrated accounts綜 合報(bào)表 I (311)interdependency concept 關(guān)聯(lián)性概念 I (312)interest cover 利息保 障倍數(shù) I

31、 (313)interlocking accounts 連鎖報(bào)表 I (314)internal audit內(nèi)部審 計(jì) I (315)internal check內(nèi)部牽 制 I (316)internal control system 內(nèi)部控制體系 I (317)internal failure cost 內(nèi)部損失成本 I (309)intangible asset 無(wú)形 I (318)internal rate of return(IRR) 內(nèi)含報(bào)酬率 I (319)inventory 存貨 J (332)journal 日記賬 I (320)investment 投資 J (333)jus

32、t-in-time(JIT) 適時(shí) I (321)investment center 投資 制度 中心 J (334)just-in-time I (322)invoice register 發(fā)票 production 適時(shí)生產(chǎn) 登記薄 J (335)just-in-time I (323)issued share capital 已 purchasing 適時(shí)購(gòu)買 發(fā)行股本 K (336)key factor 關(guān)鍵因素 J (324)job 定單 L (337)labour 人工 L (343)leverage 舉債經(jīng)營(yíng)比率 J (331)joint venture 合資經(jīng)營(yíng) J (325)

33、job card 工作卡 J (326)job costing工作成本計(jì) 算 J (327)job sheet 工作單 J (328)joint cost 聯(lián)合成本 J (329)joint products 聯(lián)產(chǎn)品 J (330)joint stock company 股 份公司 L (338)labour transfer note 人 工轉(zhuǎn)移單 L (339)leaning curve 學(xué)習(xí)曲線 L (340)ledger 分類賬戶 L (341)length of order book 定 單平均周期 L (342)letter of credit 信用 證 L (344)liabil

34、ities 負(fù)債 L (356)long range planning長(zhǎng) L (345)life cycle costing壽 命周期成本計(jì)算 L (346)LIFO 后近先出法 L (347)limited liability company 有限責(zé)任公司 L (348)limiting factor限制因 素 L (349)line-item budget明細(xì) 支出預(yù)算 L (350)liner programming 線性 規(guī)劃 L (351)liquid assets變現(xiàn)資產(chǎn) L (352)liquidation 清算 L (353)liquidity ratios易變 現(xiàn)比率 L (

35、354)loan 貸款 L (355)loan capital 借入資本 期計(jì)劃 L (357)lost time record 虛耗 時(shí)間記錄 L (358)low geared 低結(jié)合杠桿 ( 比例 ) L (359)lower of cost or net realizable value concept成本或可 變凈價(jià)孰低概念 M (360)machine hour rate 機(jī)器 小時(shí)率 M (361)machine time record 機(jī) 器時(shí)間記錄 M (362)managed cost 管理成本 M (363)management accounting 管理會(huì)計(jì) M (36

36、4)management accounting concept 管理會(huì)計(jì)概念 guides 管理會(huì)計(jì)指導(dǎo)方針 M (365)management accounting M (366)management audit 管理 審計(jì) M (367)management buy-out 管 理性購(gòu)買產(chǎn)權(quán) M(368)management by exception 例外管理原則 M (369)margin 邊際 M(370)margin of safety ration 安全邊際比率 M (371)margin cost 邊際成本 M (372)margin costing 邊際成 本計(jì)算 M (373

37、)mark-down 降低標(biāo)價(jià) M (374)mark-up 提高標(biāo)價(jià) M (375)market risk premium 市 場(chǎng)分險(xiǎn)補(bǔ)償 M (376)market share 市場(chǎng)份額 M (378)matching concept 配比 概念 M (379)materiality concept 重 要性概念 M (380)materials requisition 領(lǐng)料單 M(381)materials returned note 退料單 M(382)materials transfer note 材料轉(zhuǎn)移單 M (383)memorandum of association 公司設(shè)立

38、細(xì)則 M (384)merger 兼并 M (385)merger accounting 兼并 會(huì)計(jì) M (386)minority interest 少數(shù) 股權(quán) M (387)mixed cost 混合成本 M (377)marketing cost 營(yíng)銷成 N (388)net assets 凈資產(chǎn) N (389)net book value 凈賬面 有股份 價(jià)值 classification 客體分類 N (400)nominal holding 代理持 N (390)net liquid funds 凈可 變現(xiàn)資金 N (391)net margin 凈邊際 N (392)net pr

39、esent value(NPV) 凈現(xiàn)值 N (393)net profit凈利潤(rùn) N (394)net realizable value 可 變現(xiàn)凈值 N (395)net worth 資產(chǎn)凈值 N (396)network analysis 網(wǎng)絡(luò) 分析 N (397)noise 干撈 N (398)nominal account 名義賬 戶 N (399)nominal share capital 名義股本 N (401)non-adjusting events 非調(diào)整事項(xiàng) N (402)non-financial performance measurement 非財(cái)務(wù)業(yè) 績(jī)計(jì)量 N (4

40、03)non-integrated accounts 非綜合報(bào)表 N (404)non-liner programming 非線性規(guī)劃 N (405)non-voting shares 無(wú)表 決權(quán)的股份 N (406)notional cost名義成本 N (407)number of days stock 存 貨周轉(zhuǎn)天數(shù) N (408)number of weeks stock 存貨周轉(zhuǎn)周數(shù) O (409)objective O (410)obsolescence 陳舊 O (420)opportunity cost 機(jī)會(huì) 成本 O (419)operating plans 經(jīng)營(yíng)計(jì) P (4

41、31)parent company 母公司 O (411)off balance sheet finance 資產(chǎn)負(fù)債表外籌資 O (412)offer for sale 標(biāo)價(jià)出 售 O (413)operating budget經(jīng)營(yíng) 預(yù)算 O (414)operating lease經(jīng)營(yíng)租 賃 O (415)operating statement營(yíng) 業(yè)報(bào)表 O (416)operation time 操作時(shí) 間 O (417)operational control 經(jīng) 營(yíng)控制 O (418)operational gearing 經(jīng) 營(yíng)杠桿 O (421)order 定單 O (422)or

42、dinary shares普通股 O (423)out-of-date cheque 過 期支票 O (424)over capitalization 過 分資本化 O (425)overhead 制造費(fèi)用 O (426)overhead absorption rate 制造費(fèi)用分配率 O (427)overhead cost 制造費(fèi)用 O (428)overtrading 超過營(yíng)業(yè)資 金的經(jīng)營(yíng) P (429)paid cheque 已付支票 P (430)paid-up share capital 認(rèn)定股本 P (432)pareto distribution帕 累托分布 P (433)pa

43、rticipating preference shares 參與優(yōu)先股 P (434)partnership 合伙 P (435)payable ledger應(yīng)付款 項(xiàng)賬戶 P (436)payback 回收期 P (437)payments and receipts account 收入和支出報(bào)表 P (438)payments withheld 保留 款額 P (439)payroll 工資單 P (440)payroll analysis 工資 分析 P (441)percentage profit on turnover 利潤(rùn)對(duì)營(yíng)業(yè)額比率 P (442)period cost 期間成本

44、 P (443)perpetual inventory永 續(xù)盤存 P (444)personal account 記名 賬戶 P (445)PEPT 項(xiàng)目評(píng)審法 P (446)petty cash account 備 用金賬戶 P (447)petty cash voucher 備 用金憑證 P (448)physical inventory 實(shí) 地盤存 P (449)planning 計(jì)劃 P (450)planning horizon 計(jì)劃 時(shí)限 P (451)planning period 計(jì)劃期 間 P (452)policy cost 政策成本 P (453)position aud

45、it 狀況審 計(jì) P (454)post balance sheet events 資產(chǎn)負(fù)債表編后事項(xiàng) P (466)prime entry-books of 原 P (476)product cost 產(chǎn)品成本 P (465)prime cost 主要成本 P (455)practical capacity 實(shí) 際生產(chǎn)能力 P (456)pre-acquisition losses 購(gòu)置前損失 P (457)pre-acquisition profits 購(gòu)置前利潤(rùn) P (458)preference shares 優(yōu)先 股 P (459)preference creditors 優(yōu)先債權(quán)人

46、 P (460)preferred creditors優(yōu) 先債權(quán)人 P (461)prepayments 預(yù)付款項(xiàng) P (462)present value 現(xiàn)值 P (463)prevention cost預(yù)防成 本 P (464)price ratio市盈率 始分錄登記薄 P (467)principal budget factor 主要預(yù)算因素 P (468)prior charge capital 優(yōu) 先股 P (469)prior year adjustments 以前年度調(diào)整 P (470)priority base budgeting 優(yōu)先順序體制的預(yù)算 P (471)priva

47、te company 私人公 司 P (472)pro-forma invoice預(yù)開 發(fā)票 P (473)problem child 問號(hào)產(chǎn)品 P (474)process costing分步成 本計(jì)算 P (475)process time 加工時(shí)間 質(zhì)量有關(guān)成本性概念 品壽命周期 P (478)production cost生產(chǎn)成 本 P (479)production cost of sales 售貨成本 P (480)production volume ratio 生產(chǎn)業(yè)務(wù)量比率 P (481)profit center 利潤(rùn)中心 P (482)profit per employee

48、 每 員工利潤(rùn) P (483)profit retained for the year 年度利潤(rùn)留存 P (484)profit to turnover ratio 利潤(rùn)對(duì)營(yíng)業(yè)額比率 P (485)profit-volume graph利 量圖 P (486)profitability index盈 P (488)project evaluation and review technique 項(xiàng)目評(píng)審法 P (489)projection 預(yù)計(jì) P (490)promissory note 本票 P (491)prospectus 募債說明書 P (492)provisions for lia

49、bilities and charges 償債和費(fèi) 用準(zhǔn)備 P (493)prudent concept 穩(wěn)健性 概念 P (494)public company 公開公 司 P (495)purchase order 訂購(gòu)單 P (496)purchase requisition 請(qǐng)購(gòu)單 利指數(shù) Q (498)quality related costs P (497)purchase ledger 采購(gòu)賬 戶 Q (499)queuing time 排隊(duì)時(shí)間 R (500)rate 率 R (501)ratio 比率 R (502)ration pyramid比率金 字塔 R (503)ra

50、w material 原材料 R (504)receipts and payments account 收入和支付報(bào)表 R (505)receivable ledger應(yīng)收 款項(xiàng)賬戶 R (506)redeemable shares 可贖 回股份 R (507)redemption 贖回 R (508)registered share capital 注冊(cè)資本 R (509)rejects 廢品 R (511)relevant costs 相關(guān)成 本 R (512)relevant range 相關(guān)范 圍 R (513)reliability concept 可 靠性概念 R (514)rep

51、lacement price 重置 價(jià)格 R (515)report 報(bào)表 R (516)reporting 報(bào)告 R (517)research cost, applied 應(yīng)用性研究成本 R (518)research cost, pure or basic 理論或基礎(chǔ)研究成本 R (519)reserves 留存收益 R (520)residual income 剩余收 、人 R (510)relevancy concept相關(guān) R (521)responsibility center 益 責(zé)任中心賬 R (522)retention money 保留款 額 R (523)return

52、on capital employed 運(yùn)用資本報(bào)酬率 R (524)returns 退回 R (525)revenue 收入 R (526)revenue center 收入中 心 R (527)revenue expenditure 收 益支出 R (528)revenue investment 收 入性投資 R (529)right issue認(rèn)股權(quán)發(fā)行 R (530)rolling budget 滾動(dòng)預(yù) R (531)rolling forecast 滾動(dòng) 預(yù)測(cè) S (533)sales order 銷售定單 S (534)sales per employee 每 員工銷售額 S (5

53、35)scrap 廢料 S (536)scrip issue紅股發(fā)行 S (537)secured creditors有擔(dān) 保的債權(quán)人 S (538)segmental reporting分 部報(bào)告 S (539)selling cost銷售成本 S (540)semi-fixed cost半固定 成本 S (541)semi-variable cost 半 變動(dòng)成本 S (542)sensitivity analysis 敏感性分析 S (543)service cost center服 S (532)sales ledger銷售分類 務(wù)成本中心 S (544)service costing

54、服務(wù)成 本計(jì)算 S (545)set-up time 安裝時(shí)間 S (546)shadow prices 影子價(jià)格 S (547)share 股票 S (548)share capital股份資本 S (549)share option scheme 購(gòu) 股權(quán)證方案 S (550)share premium 股票溢價(jià) S (551)sight draft即期匯票 S (552)single-entry book-keeping 單式薄記 S (553)sinking fund 償債基金 S (554)slack time 松弛時(shí)間 S (555)social responsibility cost 社會(huì)責(zé)任成本 S (556)sole trader獨(dú)資經(jīng)營(yíng)者 of funds statement 資金來(lái)源和運(yùn)用 表 S (558)special order costing 特殊定單成本計(jì)算 S (559)staff costs職工成本 S (560)statement of account 營(yíng) 業(yè)賬單 S (561)statement of affairs 財(cái) 務(wù)狀況表 S (562)statutory body 法定實(shí) 體 S (563)stock 存貨 S (564)stock control 存貨控制 S (565)st