最新ACCA考試必備財(cái)務(wù)英語詞匯

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代理成本(14)a

2、ccounting 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(酸性測(cè)試比率)(24)Acquisition購置(25

3、)Acquisition accounting收購會(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)表(34)Appraisal cost檢驗(yàn)成本(35)Appropriation account

4、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 standards審計(jì)準(zhǔn)則(46)Authorized share capital額定股本(47)Available hours可用小時(shí)(48)A

5、voidable 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 fa

6、ctor(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)Budg

7、et 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)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管理性購買產(chǎn)權(quán)(87)By-product副產(chǎn)品(88)called-up share capital催繳股本(89)

8、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 employed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 f

9、unding 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)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)c

10、ash 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

11、代碼(127)commitment accounting承偌確認(rèn)會(huì)計(jì)(128)common cost共同成本(129)company 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)consorti

12、um財(cái)團(tuán)(138)contingency plan應(yīng)急計(jì)劃(139)contingent 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)con

13、tribution to sales ration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 reportin

14、g公司社會(huì)報(bào)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)(171)cos

15、t 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-volume-profit analysis(CVP)本

16、量利分析(183)costing成本計(jì)算(184)CPP現(xiàn)時(shí)購買力會(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往來帳戶(194)current asset流動(dòng)資產(chǎn)(195)current cost

17、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)

18、debtors ledger應(yīng)收帳款分類帳(210)debtorage 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)delivery 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

19、)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)direct 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

20、(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)direct 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

21、 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 cost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(2

22、50)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 programming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)訂購批量(259)efficient market hypothesis有效市場(chǎng)假設(shè)(260)efficiency ration效率性比率(261

23、)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經(jīng)濟(jì)訂購批量(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

24、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)factory 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 adjus

25、tment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)finished 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(

26、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 shares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)futuristi

27、c planning遠(yuǎn)景計(jì)劃G(309)gap analysis間距分析G(310)gearing舉債經(jīng)營(yíng)比率(杠桿)(311)goal congruence目標(biāo)一致性(312)going concern concept持續(xù)經(jīng)營(yíng)概念(313)goods received note商品收訖單(314)goodwill商譽(yù)G(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

28、團(tuán)報(bào)表(312)high-geared高結(jié)合杠桿(比例)(313)hire purchase租購(314)historical cost歷史成本(315)historical cost accounting歷史成本會(huì)計(jì)(316)hours小時(shí)H(317)hurdle rate最低可接受的報(bào)酬率I(318)ideal standard理想標(biāo)準(zhǔn)I(319)idle capacity ration閑置生產(chǎn)能力比率I(320)idle time閑置時(shí)間I(321)impersonal accounts非記名帳戶I(322)imprest system定額備用制度I(323)income and exp

29、enditure account收益和支出報(bào)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)indirect hours間接小時(shí)I(329)insolvency無力償付I(330)intangible asset無形資產(chǎn)I(331)integrated accounts綜合報(bào)表I(332)interdependency concept關(guān)聯(lián)性概念I(lǐng)(333)interest cover利息保障倍數(shù)I(334)interl

30、ocking accounts連鎖報(bào)表I(335)internal audit內(nèi)部審計(jì)I(336)internal check內(nèi)部牽制I(337)internal control system內(nèi)部控制體系I(338)internal failure cost內(nèi)部損失成本I(339)internal rate of return(IRR)內(nèi)含報(bào)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)

31、job定單J(346)job card工作卡J(347)job costing工作成本計(jì)算J(348)job sheet工作單J(349)joint cost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(yíng)J(353)journal日記帳J(354)just-in-time(JIT)適時(shí)制度J(355)jusy-in-time production適時(shí)生產(chǎn)J(356)just-in-time purchasing適時(shí)購買K(357)key factor關(guān)鍵因素L(358)labour人

32、工L(359)labour transfer note人工轉(zhuǎn)移單L(360)leaning curve學(xué)習(xí)曲線L(361)ledger分類帳戶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(yíng)比率L(365)liabilities負(fù)L(366)life cycle costing壽命周期成本計(jì)算L(367)LIFO后近先出法L(368)limited liability company有限責(zé)任公司L(369)limiting factor限制因素L(370)line-item budget明細(xì)支

33、出預(yù)算L(371)liner programming線性規(guī)劃L(372)liquid assets變現(xiàn)資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 palnning長(zhǎng)期計(jì)劃L(378)lost time record虛耗時(shí)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(jià)孰低概念M(381)machine hour rate機(jī)

34、器小時(shí)率M(382)machine time record機(jī)器時(shí)間記錄M(383)managed cost管理成本M(384)management accounting管理會(huì)計(jì)M(385)management accounting concept管理會(huì)計(jì)概念M(386)management accounting guides管理會(huì)計(jì)指導(dǎo)方針M(387)management audit管理審計(jì)M(388)management buy-out管理性購買產(chǎn)權(quán)M(389)management by exception例外管理原則M(390)margin邊際M(391)margin of safety

35、ration安全邊際比率M(392)margin cost邊際成本M(393)margin costing邊際成本計(jì)算M(394)mark-down降低標(biāo)價(jià)M(395)mark-up提高標(biāo)價(jià)M(396)market risk premium市場(chǎng)分險(xiǎn)補(bǔ)償M(397)market share市場(chǎng)份額M(398)marketing cost營(yíng)銷成本M(399)matching concept配比概念M(400)materiality concept重要性概念M(401)materials requisition領(lǐng)料單M(402)materials returned note退料單M(403)mate

36、rials transfer note材料轉(zhuǎn)移單M(404)memorandum of association公司設(shè)立細(xì)則M(405)merger兼并M(406)merger accounting兼并會(huì)計(jì)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凈帳面價(jià)值N(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(rùn)N(415)net

37、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名義帳戶N(420)nominal share capital名義股本N(421)nominal holding代理持有股份N(422)non-adjusting events非調(diào)整事項(xiàng)N(423)non-financial performance measurement非財(cái)務(wù)業(yè)績(jī)計(jì)量N(424)non-intergrated accounts非綜合報(bào)表N(425)non-liner progra

38、mming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)objective classification客體分類O(431)obsolescence陳舊O(432)off balance sheet finance資產(chǎn)負(fù)債表外籌資O(433)offer for sale標(biāo)價(jià)出售O(434)operating budget經(jīng)營(yíng)預(yù)算O(435)operating lease經(jīng)營(yíng)租賃O(43

39、6)operating statement營(yíng)業(yè)報(bào)表O(437)operation time操作時(shí)間O(438)operational control經(jīng)營(yíng)控制O(439)operational gearing經(jīng)營(yíng)杠桿O(440)operating plans經(jīng)營(yíng)計(jì)劃O(441)opportunity cost機(jī)會(huì)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(jiān)(445)over capitalization過分資本化O(446)overhead制造費(fèi)用O(447)overhead absorption rat

40、e制造費(fèi)用分配率O(448)overhead cost制造費(fèi)用O(449)overtrading超過營(yíng)業(yè)資金的經(jīng)營(yíng)P(450)paid cheque已付支票P(451)paid-up share capital認(rèn)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(xiàng)帳戶P(457)payback回收期P(458)payments and receipts account

41、收入和支出報(bào)表P(459)payments withheld保留款額P(460)payroll工資單P(461)payroll analysis工資分析P(462)percentage profit on turnover利潤(rùn)對(duì)營(yíng)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記名帳戶P(466)PEPT項(xiàng)目評(píng)審法P(467)petty cash account備用金帳戶P(468)petty cash voucher備用金憑證P(469)physical inventory實(shí)地盤存P(47

42、0)planning計(jì)劃P(471)planning horizon計(jì)劃時(shí)限P(472)planning period計(jì)劃期間P(473)policy cost政策成本P(474)position audit狀況審計(jì)P(475)post balance sheet events資產(chǎn)負(fù)債表編后事項(xiàng)P(476)practical capacity實(shí)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(rùn)P(479)preference shares優(yōu)先股P(480)preference creditors優(yōu)先債

43、權(quán)人P(481)preferred creditors優(yōu)先債權(quán)人P(482)prepayments預(yù)付款項(xiàng)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 adjustments以前年度調(diào)整P(491)priority base budgeting優(yōu)

44、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(hào)產(chǎn)品P(495)process costing分步成本計(jì)算P(496)process time加工時(shí)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 cost 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(rùn)

45、中心P(503)profit per employee每員工利潤(rùn)P(504)profit retained for the year年度利潤(rùn)留存P(505)profit to turnover ratio利潤(rùn)對(duì)營(yíng)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 evaluation and review technique項(xiàng)目評(píng)審法P(510)projection預(yù)計(jì)P(511)promissory note本票P(512)prospectus募債說明書P(

46、513)provisions for liabilities and charges償債和費(fèi)用準(zhǔn)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(qǐng)購單P(518)purchase ledger采購帳戶Q(519)quality related costs質(zhì)量有關(guān)成本Q(520)queuing time排隊(duì)時(shí)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

47、料R(525)receipts and payments account收入和支付報(bào)表R(526)receivable ledger應(yīng)收款項(xiàng)帳戶R(527)redeemable shares可贖回股份R(528)redemption贖回R(529)registered share capital注冊(cè)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(jià)格

48、R(536)report報(bào)表R(537)reporting報(bào)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(540)reserves留存收益R(541)residual income剩余收益R(542)responsibility center責(zé)任中心R(543)retention money保留款額R(544)return on capital employed運(yùn)用資本報(bào)酬率R(545)returns退回R(546)revenue收入R(547)revenue center收入中心R

49、(548)revenue expenditure收益支出R(549)revenue investment收入性投資R(550)right issue認(rèn)股權(quán)發(fā)行R(551)rolling budget滾動(dòng)預(yù)算R(552)rolling forecast滾動(dòng)預(yù)測(cè)S(553)sales ledger銷售分類帳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(dān)保的債權(quán)人S(559)segmental reporting分部報(bào)告S(56

50、0)selling cost銷售成本S(561)semi-fixed cost半固定成本S(562)semi-variable cost半變動(dòng)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(jì)算S(566)set-up time安裝時(shí)間S(567)shadow prices影子價(jià)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(jià)S(57

51、2)sight draft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松馳時(shí)間S(576)social responsibility cost社會(huì)責(zé)任成本S(577)sole trader獨(dú)資經(jīng)營(yíng)者S(578)source and application of funds statement資金來源和運(yùn)用表S(579)special order costing特殊定單成本計(jì)算S(580)staff costs職工成本S(581)standard標(biāo)準(zhǔn)S(582)standard acco

52、unting practice標(biāo)準(zhǔn)會(huì)計(jì)實(shí)務(wù)S(583)standard cost標(biāo)準(zhǔn)成本S(584)standard costing標(biāo)準(zhǔn)成本計(jì)算S(585)standard direct labour cost標(biāo)準(zhǔn)直接人工S(586)standard hour標(biāo)準(zhǔn)小時(shí)S(587)standard minute標(biāo)準(zhǔn)分鐘S(588)standard performace-labour標(biāo)準(zhǔn)人工業(yè)績(jī)S(589)standard time標(biāo)準(zhǔn)時(shí)間S(590)standard order經(jīng)常性定單S(591)statement of account營(yíng)業(yè)帳單S(592)statement of affair

53、s財(cái)務(wù)狀況表S(593)statutory body法定實(shí)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(diǎn)存貨S(598)stores requisition領(lǐng)料申請(qǐng)單S(599)strategic business unit戰(zhàn)略性經(jīng)營(yíng)單位S(600)strategic management accounting戰(zhàn)略管理會(huì)計(jì)S(601)strategic planning戰(zhàn)略計(jì)劃S(602)strategy戰(zhàn)略S(603)subjective classification主體分類S

54、(604)subscribed share capital已認(rèn)購的股本S(605)subsidiary undertaking子公司S(606)sunk cost沉沒成本S(607)supply estimate預(yù)算估計(jì)S(608)supply expenditure預(yù)算支出S(609)suspense account暫記帳戶S(610)SWOT analysis長(zhǎng)處和短處,機(jī)會(huì)和威脅分析S(611)system制度,體系T(612)tactical planning策略計(jì)劃T(613)tactics策略T(614)take-over接收T(615)tangible asset有形資產(chǎn)T(61

55、6)tangible fixed asset statement有形固定資產(chǎn)表T(617)target cost目標(biāo)成本T(618)terotechnology設(shè)備綜合工程學(xué)T(619)throughput accounting生產(chǎn)量會(huì)計(jì)T(620)time時(shí)間T(621)time sheet時(shí)間記錄表T(622)total assets總資產(chǎn)T(623)total quality management全面質(zhì)量管理T(624)total stocks存貨總計(jì)T(625)trade creditors購貨客戶(應(yīng)付帳款)T(626)trade debtors銷貨客戶(應(yīng)收帳款)T(627)trading profit and loss account營(yíng)業(yè)損益表T(628)transfer price轉(zhuǎn)讓價(jià)格T(629)transit time中轉(zhuǎn)時(shí)間T(630)treasurership財(cái)務(wù)長(zhǎng)制度T(631)trail balance試算平衡表T(632)turnover營(yíng)業(yè)額U(633)uncalled share capital未催繳股本U(634)under capitalization不足資本化U(635)under or over-absorbed overhead少吸收或多吸收的制造費(fèi)用