ACCA必背核心單詞

1、(1)ABC 作業(yè)基礎(chǔ)成本計(jì)算(2)absorbed overhead 已吸收制造費(fèi)用(3)absorption costing 吸收成本計(jì)算(4)account 帳戶,報(bào)表(5)accounting postulate 會(huì)計(jì)假設(shè)(6)accounting series release 會(huì)計(jì)公告文件(7)accounting valuation 會(huì)計(jì)計(jì)價(jià)(8)account sale 承銷清單(9)accountability concept 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)agency cost

2、 代理成本(14)accounting bases 會(huì)計(jì)基礎(chǔ)(15)accounting manual 會(huì)計(jì)手冊(cè)(16) Accounting period 會(huì)計(jì)期間(17) Accounting policies 會(huì)計(jì)方針(18) Accounting rate of return 會(huì)計(jì)報(bào)酬率(19) Accounting reference date 會(huì)計(jì)參照日(20) accounting reference period 會(huì)計(jì)參照期間(21) Accrual concept 應(yīng)計(jì)概念(22) Accrual expenses 應(yīng)計(jì)費(fèi)用(23) Acid test ration 速動(dòng)比率

3、(酸性測(cè)試比率)(24) Acquisition 購(gòu)置(25) Acquisition accounting 收購(gòu)會(huì)計(jì)(26) Activity based accounting 作業(yè)基礎(chǔ)成本計(jì)算(27) Adjusting events 調(diào)整事項(xiàng)(28) Administrative expenses 行政管理費(fèi)(29) Advice note 發(fā)貨通知(30) Amortization 攤銷(31) Analytical review 分析性檢查(32) Annual equivalent cost 年度等量成本法(33) Annual report and accounts 年度報(bào)告和報(bào)

4、表(34) Appraisal cost 檢驗(yàn)成本(35) Appropriation account 盈余分配帳戶(36) Articles of association 公司章程細(xì)則(37) Assets 資產(chǎn)(38) Assets cover 資產(chǎn)保障(39) Asset value per share 每股資產(chǎn)價(jià)值(40) Associated company 聯(lián)營(yíng)公司(41) Attainable standard 可達(dá)標(biāo)準(zhǔn)(42) Attributable profit 可歸屬利潤(rùn)(43) Audit 審計(jì)(44) Audit report 審計(jì)報(bào)告(45) Auditing st

5、andards 審計(jì)準(zhǔn)則(46) Authorized share capital 額定股本(47) Available hours 可用小時(shí)(48) Avoidable costs 可避免成本(49) Back-to-back loan 易幣貸款(50) Back flush accounting 倒退成本計(jì)算(51) Bad debts 壞帳(52) Bad debts ratio 壞帳比率(53) bank charges 銀行手續(xù)費(fèi)(54) Bank overdraft 銀行透支(55) Bank reconciliation 銀行存款調(diào)節(jié)表(56) Bank statement 銀行

6、對(duì)帳單(57) Bankruptcy 破產(chǎn)(58) Basis of apportionment 分?jǐn)偦A(chǔ)(59) Batch 批量(60) Batch costing 分批成本計(jì)算(61) Beta factor(市場(chǎng))風(fēng)險(xiǎn)因素(62) Bill 帳單(63) Bill of exchange 匯票(64) Bill of landing 提單(65) Bill of materials 用料預(yù)計(jì)單(66) Bill payable 應(yīng)付票據(jù)(67) Bill receivable 應(yīng)收票據(jù)(68) Bin card 存貨記錄卡(69) Bonus 紅利(70) book-keeping 薄

7、記(71)Boston classification 波士頓分類(72) Breakeven chart 保本圖(73) Breakeven point 保本點(diǎn)(74) breaking-down time 復(fù)位時(shí)間(75) Budget 預(yù)算(76) Budget center 預(yù)算中心(77) Budget cost allowance 預(yù)算成本折讓(78) Budget manual 預(yù)算手冊(cè)(79) Budget period 預(yù)算期間(80) Budgetary control 預(yù)算控制(81) Budgeted capacity 預(yù)算生產(chǎn)能力(82) Burden 制造費(fèi)用(83)

8、 Business center 經(jīng)營(yíng)中心(84) Business entity 營(yíng)業(yè)個(gè)體(85) Business unit 經(jīng)營(yíng)單位(86) Buy-out management 管理性購(gòu)買產(chǎn)權(quán)(87) By-product 副產(chǎn)品(88) called-up share capital 催繳股本(89) Capacity 生產(chǎn)能力(90) Capacity ratios 生產(chǎn)能力比率(91) Capital 資本(92) Capital assets pricing model 資本資產(chǎn)計(jì)價(jià)模式(93) Capital commitment 承偌資本(94) Capital emplo

9、yed 已運(yùn)用的資本(95) Capital expenditure 資本支出(96) Capital expenditure authorization 資本支出核準(zhǔn)(97) Capital expenditure control 資本支出控制(98) Capital expenditure proposal 資本支出申請(qǐng)(99) Capital funding planning 資本基金籌集計(jì)劃(100) capital gain 資本收益(101) capital investment appraisal 資本投資評(píng)估(102) capital maintenance 資本保全(103)

10、 capital resource planning 資本資源計(jì)劃(104) capital surplus 資本盈余(105) capital turnover 資本周轉(zhuǎn)率(106) card 記錄卡(107) cash 現(xiàn)金(108) cash account 現(xiàn)金帳戶(109) cash book 現(xiàn)金帳薄(110) cash cow 金牛產(chǎn)品(111) cash flow 現(xiàn)金流量(112) cash discounted 現(xiàn)金貼現(xiàn)(113) cash flow budget 現(xiàn)金流量預(yù)算(114) cash flow statement 現(xiàn)金流量表(115) cash ledger

11、現(xiàn)金分類帳(116) cash limit 現(xiàn)金限額(117)CCA 現(xiàn)時(shí)成本會(huì)計(jì)(118) center 中心(119) changeover time 變更時(shí)間(120) chartered entity 特許經(jīng)濟(jì)個(gè)體(121) cherub 支票(122) cherub register 支票登記薄(123) coin analysis 零錢分類(124) classification 分類(125) clock card 工時(shí)卡(126) code 代碼(127) commitment accounting 承偌確認(rèn)會(huì)計(jì)(128) common cost 共同成本(129) compa

12、ny limited by guarantee 有限擔(dān)保責(zé)任公司(130) company limited shares 股份有限公司(131) competitive position 競(jìng)爭(zhēng)能力狀況(132) concept 概念(133) conglomerate 跨行業(yè)企業(yè)(134) consistency concept 一致性概念(135) consolidated accounts 合并報(bào)表(136) consolidation accounting 合并會(huì)計(jì)(137) consortium 財(cái)團(tuán)(138) contingency plan 應(yīng)急計(jì)劃(139) contingent

13、 liabilities 或有負(fù)債(140) continuous operation 連續(xù)生產(chǎn)(141) contra 抵消(142) contract cost 合同成本(143) contract costing 合同成本計(jì)算(144) contribution 貢獻(xiàn)毛益(145) contribution venture 貢獻(xiàn)中心(146) contribution chart 貢獻(xiàn)圖(147) contribution per unit of limiting factor ration 單位限定因素的貢獻(xiàn)毛益比率(148) contribution to sales ration

14、貢獻(xiàn)毛益對(duì)銷售比率(149) control 控制(150) control account 控制帳戶(151) control limits 控制限度(152) controllability concept 可控制概念(153) controllable cost 可控制成本(154) conversion cost 加工成本(155) convertible loan stock 可轉(zhuǎn)換為股票的貸款(156) corporate appraisal 公司評(píng)估(157) corporate planning 公司計(jì)劃(158)corporate social reporting 公司社會(huì)報(bào)

15、告(159) corporation 股份公司(160)cost 成本(161)cost account 成本帳戶(162)cost accounting 成本會(huì)計(jì)(163)cost accounting manual 成本手冊(cè)(164)cost accounts calendar 成本報(bào)表的日歷時(shí)間(165)cost adjustment 成本調(diào)整(166)cost allocation 成本分配(167)cost apportionment 成本分?jǐn)?168)cost attribution 成本歸屬(169)cost audit 成本審計(jì)(170)cost behaviour 成本性態(tài)(

16、171)cost benefit analysis 成本效益分析(172)cost center 成本中心(173)cost driver 成本動(dòng)因(174)cost of capital 資本成本(175)cost of conformance 相符成本(176)cost of goods sold 銷貨成本(177)cost of non-conformance 非相符成本(178) cost of sales 銷售成本(179) cost reduction 成本降低(180) cost structure 成本結(jié)構(gòu)(181) cost unit 成本單位(182) cost-volum

17、e-profit analysis(CVP) 本量利分析(183) costing 成本計(jì)算(184)CPP 現(xiàn)時(shí)購(gòu)買力會(huì)計(jì)(185) credit note 貸項(xiàng)通知(186) credit report 信貸報(bào)告書(187) creditor 債權(quán)人(188) creditor days ratio 應(yīng)付帳款天數(shù)率(189) creditors ledger 應(yīng)付帳款分類帳(190) critical event 關(guān)鍵事項(xiàng)(191) critical path 關(guān)鍵路線(192) cumulative preference shares 累積優(yōu)先股(193) current account

18、 往來(lái)帳戶(194) current asset 流動(dòng)資產(chǎn)(195) current cost accounting 現(xiàn)時(shí)成本會(huì)計(jì)(196) current liabilities 流動(dòng)負(fù)債(197) current purchasing power accounting 現(xiàn)時(shí)購(gòu)買力會(huì)計(jì)(198) current ration 流動(dòng)比率(199) cut-off 截止(200)CVP 本量利分析(201) cycle time 周轉(zhuǎn)時(shí)間(202) debenture 債券(203) debit note 借項(xiàng)通知(204) debit capacity 舉債能力(205) debt ratio

19、 債務(wù)比率(206) debtor 債務(wù)人(207) debtor days ratio 應(yīng)收帳款天數(shù)率(208) debtors 應(yīng)收款(209) debtors ledger 應(yīng)收帳款分類帳(210) debtor age analysis 應(yīng)收帳款帳齡分析(211) decision driven costs 決策連動(dòng)成本(212) decision tree 決策樹(213) defects 次品(214) deferred expenditure 遞延支出(215) deferred shares 遞延股份(216) deferred taxation 遞延稅款(217) deliv

20、ery note 交貨單(218) departmental accounts 部門報(bào)表(219) departmental budget 部門預(yù)算(220) depreciation 折舊(221) dispatch note 發(fā)運(yùn)單(222) development cost 開發(fā)成本(223) differential cost 差別成本(224) direct hours yield 直接工時(shí)產(chǎn)出率(225) direct labor cost-standard 標(biāo)準(zhǔn)直接人工成本(226) direct labor efficiency-variance 直接人工效率差異(227) d

21、irect labor ratevariance 直接人工費(fèi)率差異(228) direct labor total-variance 直接人工總差異(229) direct material mix-variance 直接材料結(jié)構(gòu)差異(230) direct price-variance 直接材料價(jià)格差異(231) direct material total-variance 直接材料總差異(232) direct materials usage-variance 直接材料用量差異(233) direct materials yield-variance 直接材料產(chǎn)出率差異(234) dire

22、ct cost 直接成本(235) direct debit 直接借項(xiàng)(236) direct hours yield 直接小時(shí)產(chǎn)出率(237) direct labor cost percentage rate 直接人工成本百分比(238) direct labor hour rate 直接人工小時(shí)率(239) directs on indirect work 間接工作事項(xiàng)上的工時(shí)(240) discount rate 貼現(xiàn)率(241) discounted cash flow 現(xiàn)金流量貼現(xiàn)(242) discretionary cost 酌量成本(243) distribution cos

23、t 攤銷成本(244) diversions 移用(245) diverted hours 移用小時(shí)(246) diverted hours ratio 移用工時(shí)比率(247) dividend 股利(248) dividend cover 股利產(chǎn)出率(249) dividend per share 每股股利(250) dog 疲軟產(chǎn)品(251) double entry accounting 復(fù)式會(huì)計(jì)(252) double-entry book-keeping 復(fù)式薄記(253) doubtful debts 可疑債務(wù)(254) down time 停工時(shí)間(255) dynamic pr

24、ogramming 動(dòng)態(tài)規(guī)劃(256) earning per share 每股盈利(257) earning ratio 市盈率(258) economic order quantity(EOQ) 經(jīng)濟(jì)訂購(gòu)批量(259) efficient market hypothesis 有效市場(chǎng)假設(shè)(260) efficiency ration 效率性比率(261) element of cost 成本要素(262) entity 經(jīng)濟(jì)個(gè)體(262) environmental audit 環(huán)境審計(jì)(263) environmental impact assessment 環(huán)境影響評(píng)價(jià)(264)EOQ

25、 經(jīng)濟(jì)訂購(gòu)批量(265) equity 權(quán)益(266)equity method of accounting權(quán)益法會(huì)計(jì)計(jì)算(267)equity share capital權(quán)益股本(268)equivalent units當(dāng)量(269)event事項(xiàng)(270)exceptional items例外事項(xiàng)(271)expected value期望值(272)expenditure支出(273)expenses費(fèi)用(274)external audit外部審計(jì)(275)external failure cost外部損失成本(276)extraordinary items非常事項(xiàng)(277)factor

26、y good讓售商品(278)factoring應(yīng)收帳款讓售(279)fail value公允價(jià)值(280)feedback反饋(281)FIFO先近先出法(282)final accounts年終報(bào)表(283)finance lease融資租賃(284)financial accounting財(cái)務(wù)會(huì)計(jì)(285)financial accounts calendar adjustment財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整(286)financial management財(cái)務(wù)管理(287)financial planning財(cái)務(wù)計(jì)劃(288)financial statement財(cái)務(wù)報(bào)表(289)finis

27、hed goods完成品(290)fixed asset固定資產(chǎn)(291)fixed overhead固定制造費(fèi)用(292)fixed asset turnover固定資產(chǎn)周轉(zhuǎn)率(293)fixed assets register固定資產(chǎn)登記薄(294)fixed cost固定成本(295)flexed budget變動(dòng)限額預(yù)算(296)flexible budget彈性預(yù)算(297)float time浮動(dòng)時(shí)間(298)floating charge流動(dòng)抵押(299)flow of funds statement資金流量表(300)forecasting預(yù)測(cè)(301)founders sha

28、res發(fā)起人股份(302)full capacity 滿負(fù)荷生產(chǎn)能力(303)function costing 職能成本計(jì)算(304)functional budget 職能預(yù)算(305)fund accounting 基金會(huì)計(jì)(306)fundamental accounting concept 基礎(chǔ)會(huì)計(jì)概念(307)fungible assets 可互換資產(chǎn)(308)futuristic planning 遠(yuǎn)景計(jì)劃G (309)gap analysis 間距分析(310)gearing 舉債經(jīng)營(yíng)比率(杠桿)(311)goal congruence 目標(biāo)一致性(312)going conce

29、rn concept 持續(xù)經(jīng)營(yíng)概念(313)goods received note 商品收訖單(314)goodwill 商譽(yù)(315)gross dividend yield 總股息產(chǎn)出率(316)gross margin 總邊際(317)gross profit 毛利潤(rùn)(318)gross profit percentage 毛利潤(rùn)百分比(319)group 企業(yè)集團(tuán)(320)group accounts 集團(tuán)報(bào)表H (312)high-geared 高結(jié)合杠桿(比例)(313)hire purchase 租購(gòu)(314)historical cost 歷史成本(315)historical

30、 cost accounting 歷史成本會(huì)計(jì)(316)hours 小時(shí)(317)hurdle rate 最低可接受的報(bào)酬率I(318)ideal standard 理想標(biāo)準(zhǔn)(319)idle capacity ration 閑置生產(chǎn)能力比率(320)idle time 閑置時(shí)間(321)impersonal accounts 非記名帳戶(322)imprest system 定額備用制度(323)income and expenditure account 收益和支出報(bào)表(324)incomplete records 不完善記錄(325)incremental cost 增量成本(326)i

31、ncremental yield 增量產(chǎn)出率(327)indirect cost 間接成本(328)indirect hours 間接小時(shí)(329)insolvency 無(wú)力償付(330)intangible asset 無(wú)形資產(chǎn)(331)integrated accounts 綜合報(bào)表(332)interdependency concept 關(guān)聯(lián)性概念(333)interest cover 利息保障倍數(shù)(334)interlocking accounts 連鎖報(bào)表(335)internal audit 內(nèi)部審計(jì)I (336)internal check 內(nèi)部牽制(337)internal c

32、ontrol system 內(nèi)部控制體系(338)internal failure cost 內(nèi)部損失成本(339)internal rate of return(IRR) 內(nèi)含報(bào)酬率(340)inventory 存貨(341)investment 投資(342)investment center 投資中心(343)invoice register 發(fā)票登記薄(344)issued share capital 已發(fā)行股本(345)job 定單J(346) job card 工作卡(347) job costing 工作成本計(jì)算(348) job sheet 工作單(349) joint cos

33、t 聯(lián)合成本(350) joint products 聯(lián)產(chǎn)品(351) joint stock company 股份公司(352) joint venture 合資經(jīng)營(yíng)(353) journal 日記帳(354) just-in-time(JIT) 適時(shí)制度(355) jusy-in-time production 適時(shí)生產(chǎn)(356) just-in-time purchasing 適時(shí)購(gòu)買K(357) key factor 關(guān)鍵因素L(358) labour 人工(359) labour transfer note 人工轉(zhuǎn)移單(360) leaning curve 學(xué)習(xí)曲線(361) led

34、ger 分類帳戶(362) length of order book 定單平均周期(363) letter of credit 信用證(364) leverage 舉債經(jīng)營(yíng)比率(365) liabilities 負(fù)債(366) life cycle costing 壽命周期成本計(jì)算(367) LIFO 后近先出法(368) limited liability company 有限責(zé)任公司(369) limiting factor 限制因素(370) line-item budget 明細(xì)支出預(yù)算(371) liner programming 線性規(guī)劃(372) liquid assets 變現(xiàn)

35、資產(chǎn)(373) liquidation 清算(374) liquidity ratios 易變現(xiàn)比率(375) loan 貸款(376) loan capital 借入資本(377) long range palnning 長(zhǎng)期計(jì)劃(378) lost time record 虛耗時(shí)間記錄(379) low geared 低結(jié)合杠桿(比例)(380) lower of cost or net realizable value concept 成本或可變凈價(jià)孰低概念M(381)machine hour rate 機(jī)器小時(shí)率(382)machine time record 機(jī)器時(shí)間記錄(383)m

36、anaged cost 管理成本(384)management accounting 管理會(huì)計(jì)(385)management accounting concept 管理會(huì)計(jì)概念(386)management accounting guides 管理會(huì)計(jì)指導(dǎo)方針(387)management audit 管理審計(jì)(388)management buy-out 管理性購(gòu)買產(chǎn)權(quán)(389)management by exception 例外管理原則(390)margin 邊際(391)margin of safety ration 安全邊際比率(392)margin cost 邊際成本(393)mar

37、gin costing 邊際成本計(jì)算(394)mark-down 降低標(biāo)價(jià)(395)mark-up 提高標(biāo)價(jià)(396)market risk premium 市場(chǎng)分險(xiǎn)補(bǔ)償(397)market share 市場(chǎng)份額(398)marketing cost 營(yíng)銷成本(399)matching concept 配比概念(400)materiality concept 重要性概念(401)materials requisition 領(lǐng)料單(402)materials returned note 退料單(403)materials transfer note 材料轉(zhuǎn)移單(404)memorandum o

38、f association 公司設(shè)立細(xì)則(405)merger 兼并(406)merger accounting 兼并會(huì)計(jì)(407)minority interest 少數(shù)股權(quán)(408)mixed cost 混合成本(409)net assets 凈資產(chǎn)(410)net book value 凈帳面價(jià)值(411)net liquid funds 凈可變現(xiàn)資金(412)net margin 凈邊際(413)net present value(NPV) 凈現(xiàn)值(414)net profit 凈利潤(rùn)(415)net realizable value 可變現(xiàn)凈值(416)net worth 資產(chǎn)凈值(

39、417)network analysis 網(wǎng)絡(luò)分析(418)noise 干撈(419)nominal account 名義帳戶(420)nominal share capital 名義股本(421)nominal holding 代理持有股份(422)non-adjusting events 非調(diào)整事項(xiàng)(423) non-financial performance measurement 非財(cái)務(wù)業(yè)績(jī)計(jì)量 (424)non-intergrated accounts 非綜合報(bào)表(425)non-liner programming 非線性規(guī)劃(426)non-voting shares 無(wú)表決權(quán)的股

40、份(427)notional cost 名義成本(428)number of days stock 存貨周轉(zhuǎn)天數(shù)(429)number of weeks stock 存貨周轉(zhuǎn)周數(shù)O(430)objective classification 客體分類(431)obsolescence 陳舊(432)off balance sheet finance 資產(chǎn)負(fù)債表外籌資(433)offer for sale 標(biāo)價(jià)出售(434)operating budget 經(jīng)營(yíng)預(yù)算(435)operating lease 經(jīng)營(yíng)租賃(436)operating statement 營(yíng)業(yè)報(bào)表(437)operatio

41、n time 操作時(shí)間(438)operational control 經(jīng)營(yíng)控制(439)operational gearing 經(jīng)營(yíng)杠桿(440)operating plans 經(jīng)營(yíng)計(jì)劃(441)opportunity cost 機(jī)會(huì)成本(442)order 定單(443)ordinary shares 普通股(444)out-of-date cheque 過(guò)期支票(445)over capitalization 過(guò)分資本化(446)overhead 制造費(fèi)用(447)overhead absorption rate 制造費(fèi)用分配率(448)overhead cost 制造費(fèi)用(449)ov

42、ertrading 超過(guò)營(yíng)業(yè)資金的經(jīng)營(yíng)P(450)paid cheque 已付支票(451)paid-up share capital 認(rèn)定股本(452)parent company 母公司(453)pareto distribution 帕累托分布(454)participating preference shares 參與優(yōu)先股(455)partnership 合伙(456)payable ledger 應(yīng)付款項(xiàng)帳戶(457)payback 回收期(458)payments and receipts account 收入和支出報(bào)表(459)payments withheld 保留款額(46

43、0)payroll 工資單(461)payroll analysis 工資分析(462)percentage profit on turnover 利潤(rùn)對(duì)營(yíng)業(yè)額比率(463)period cost 期間成本(464)perpetual inventory 永續(xù)盤存(465)personal account 記名帳戶(466)PEPT 項(xiàng)目評(píng)審法(467)petty cash account 備用金帳戶(468)petty cash voucher 備用金憑證(469)physical inventory 實(shí)地盤存(470)planning 計(jì)劃(471)planning horizon 計(jì)劃時(shí)

44、限(472)planning period 計(jì)劃期間(473)policy cost 政策成本(474)position audit 狀況審計(jì)(475)post balance sheet events 資產(chǎn)負(fù)債表編后事項(xiàng)(476)practical capacity 實(shí)際生產(chǎn)能力(477)pre-acquisition losses 購(gòu)置前損失(478)pre-acquisition profits 購(gòu)置前利潤(rùn)(479)preference shares 優(yōu)先股(480)preference creditors 優(yōu)先債權(quán)人(481)preferred creditors 優(yōu)先債權(quán)人(482)

45、prepayments 預(yù)付款項(xiàng)(483)present value 現(xiàn)值(484)prevention cost 預(yù)防成本(485)price ratio 市盈率(486)prime cost 主要成本(487)prime entry-books of 原始分錄登記薄(488)principal budget factor 主要預(yù)算因素(489)prior charge capital 優(yōu)先股(490)prior year adjustments 以前年度調(diào)整(491)priority base budgeting 優(yōu)先順序體制的預(yù)算(492)private company 私人公司(493

46、)pro-forma invoice 預(yù)開發(fā)票(494)problem child 問(wèn)號(hào)產(chǎn)品(495)process costing 分步成本計(jì)算(496)process time 加工時(shí)間(497)product cost 產(chǎn)品成本(498)Product life cycle 產(chǎn)品壽命周期(499)production cost 生產(chǎn)成本(500)production cost of sales 售貨成本(501)production volume ratio 生產(chǎn)業(yè)務(wù)量比率(502)profit center 利潤(rùn)中心(503)profit per employee 每員工利潤(rùn)(504)

47、profit retained for the year 年度利潤(rùn)留存(505)profit to turnover ratio 利潤(rùn)對(duì)營(yíng)業(yè)額比率(506)profit-volume graph 利量圖(507)profitability index 盈利指數(shù)(508)programming 規(guī)劃(509)project evaluation and review technique 項(xiàng)目評(píng)審法(510)projection 預(yù)計(jì)(511)promissory note 本票(512)prospectus 募債說(shuō)明書(513)provisions for liabilities and cha

48、rges 償債和費(fèi)用準(zhǔn)備(514)prudent concept 穩(wěn)健性概念(515)public company 公開公司(516)purchase order 訂購(gòu)單(517)purchase requisition 請(qǐng)購(gòu)單(518)purchase ledger 采購(gòu)帳戶Q(519)quality related costs 質(zhì)量有關(guān)成本(520)queuing time 排隊(duì)時(shí)間R(521)rate 率(522)ratio 比率(523)ration pyramid 比率金字塔(524)raw material 原材料(525)receipts and payments account

49、 收入和支付報(bào)表(526)receivable ledger 應(yīng)收款項(xiàng)帳戶(527)redeemable shares 可贖回股份(528)redemption 贖回(529)registered share capital 注冊(cè)資本(530)rejects 廢品(531)relevancy concept 相關(guān)性概念(532)relevant costs 相關(guān)成本(533)relevant range 相關(guān)范圍(534)reliability concept 可靠性概念(535)replacement price 重置價(jià)格(536)report 報(bào)表(537)reporting 報(bào)告(538

50、)research cost, applied 應(yīng)用性研究成本(539)research cost, pure or basic 理論或基礎(chǔ)研究成本(540)reserves 留存收益(541)residual income 剩余收益(542)responsibility center 責(zé)任中心(543)retention money 保留款額(544)return on capital employed 運(yùn)用資本報(bào)酬率(545)returns 退回(546)revenue 收入(547)revenue center 收入中心(548)revenue expenditure 收益支出(549)

51、revenue investment 收入性投資(550)right issue 認(rèn)股權(quán)發(fā)行(551)rolling budget 滾動(dòng)預(yù)算(552)rolling forecast 滾動(dòng)預(yù)測(cè)S(553)sales ledger 銷售分類帳(554)sales order 銷售定單(555)sales per employee 每員工銷售額(556)scrap 廢料(557)scrip issue 紅股發(fā)行(558)secured creditors 有擔(dān)保的債權(quán)人(559)segmental reporting 分部報(bào)告(560)selling cost 銷售成本(561)semi-fixed cost 半固定成本(562)semi-variable cost 半變動(dòng)成本(563)sensitivity analysis 敏感性分析(564)service cost center 服務(wù)成本中心(565)service costing 服務(wù)成本計(jì)算(566)set-up time 安裝時(shí)間(567)shadow prices 影子價(jià)格(568)share 股票(569)share capital 股份資本(570)share o