常用會(huì)計(jì)英語詞匯(完整版)

1、常用會(huì)計(jì)英語詞匯和報(bào)表A(27)appraisalcost 檢驗(yàn)成本A(28)appropriationaccount 盈余分配賬戶A(29)articlesofassociation 公司章程細(xì)則A(30)assets 資產(chǎn)A(31)assetscover 資產(chǎn)擔(dān)保A(32)assetvaluepershare每股資產(chǎn)價(jià)值A(chǔ)(33)associatedcompany 聯(lián)營公司A(34)attainablestandard可達(dá)標(biāo)準(zhǔn)A(35)attributableprofit 可歸屬利潤A(36)audit 審計(jì)A(37)auditreport 審計(jì)報(bào)告A(38)auditingstandar

2、ds 審計(jì)準(zhǔn)則A(39)authorizedsharecapital 額定股本A(40)availablehours可用小時(shí)A(41)avoidablecosts可避免成本B(42)back-to-backloan 易幣貸款B(43)backflushaccounting 倒退成本計(jì)算B(44)baddebts 壞帳B(45)baddebtsratio 壞帳比率B(46)bankcharges 銀行手續(xù)費(fèi)B(47)bankoverdraft 銀行透支B(48)bankreconciliation 銀行存款調(diào)節(jié)表B(49)bankstatement 銀行對(duì)賬單B(50)bankruptcy 破產(chǎn)

3、B(51)basisofapportionment 分?jǐn)偦A(chǔ)B(52)batch 批量B(53)batchcosting 分批成本計(jì)算B(54)betafactorB( 市場)風(fēng)險(xiǎn)因素BB(55)bill 賬單基本詞匯A(1)account 賬戶,報(bào)表A(2)accountingpostulate會(huì)計(jì)假設(shè)A(3)accountingvaluation會(huì)計(jì)計(jì)價(jià)A(4)accountabilityconcept 經(jīng)營責(zé)任概念A(yù)(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)agencycost 代理成本A(9)accounting

4、bases 會(huì)計(jì)基礎(chǔ)A(10)accountingmanual會(huì)計(jì)手冊(cè)A(11)accountingperiod 會(huì)計(jì)期間A(12)accountingpolicies會(huì)計(jì)方針A(13)accountingrateofreturn 會(huì)計(jì)報(bào)酬率A(14)accountingreferencedate 會(huì)計(jì)參照日A(15)accountingreferenceperiod 會(huì)計(jì)參照期間A(16)accrualconcept 應(yīng)計(jì)概念A(yù)(17)accrualexpenses 應(yīng)計(jì)費(fèi)用A(18)acidtestratio 速動(dòng)比率(酸性測試比率)A(19)acquisition 收購A(20)acqu

5、isitionaccounting 收購會(huì)計(jì)A(21)adjustingevents 調(diào)整事項(xiàng)A(22)administrativeexpenses 行政管理費(fèi)A(23)amortization 攤銷A(24)analyticalreview 分析性復(fù)核A(25)annualequivalentcost 年度等量成本法A(26)annualreportandaccounts 年度報(bào)告B(56)billofexchange 匯票B(57)billoflading 提單B(58)billofmaterials 用料預(yù)計(jì)單B(59)billpayable 應(yīng)付票據(jù)B(60)billreceivabl

6、e 應(yīng)收票據(jù)B(61)bincard 存貨記錄卡B(62)bonus 紅利B(63)book-keeping 薄記B(64)Bostonclassification 波士頓分類B(65)breakevenchart 保本圖B(66)breakevenpoint 保本點(diǎn)B(67)breaking-downtime 復(fù)位時(shí)間B(68)budget 預(yù)算B(69)budgetcenter 預(yù)算中心B(70)budgetcostallowance 預(yù)算成本折讓B(71)budgetmanual 預(yù)算手冊(cè)B(72)budgetperiod 預(yù)算期間B(73)budgetarycontrol預(yù)算控制B(7

7、4)budgetedcapacity預(yù)算生產(chǎn)能力B(75)businesscenter 經(jīng)營中心B(76)businessentity 營業(yè)個(gè)體B(77)businessunit 經(jīng)營單位B(78)by-product 副產(chǎn)品C(79)called-upsharecapital 催繳股本C(80)capacity 生產(chǎn)能力C(81)capacityratios 生產(chǎn)能力比率C(82)capital 資本C(83)capitalassetspricingmodel 資本資產(chǎn)計(jì)價(jià)模式C(85)capitalemployed 已運(yùn)用的資本C(86)capitalexpenditure 資本支出C(8

8、7)capitalexpenditureauthorization 資本支出核準(zhǔn)C(88)capitalexpenditurecontrol 資本支出控制C(89)capitalexpenditureproposal 資本支出申請(qǐng)C(90)capitalfundingplanning 資本基金籌集計(jì)劃C(91)capitalgain 資本收益C(92)capitalinvestmentappraisal 資本投資評(píng)估C(93)capitalmaintenance 資本保全C(94)capitalresourceplanning 資本資源計(jì)劃C(95)capitalsurplus 資本盈余C(9

9、6)capitalturnover 資本周轉(zhuǎn)率C(97)card 記錄卡C(98)cash 現(xiàn)金C(99)cashaccount 現(xiàn)金賬戶C(100)cashbook 現(xiàn)金賬薄C(101)cashcow 金牛產(chǎn)品C(102)cashflow 現(xiàn)金流量C(103)cashflowbudget 現(xiàn)金流量預(yù)算C(104)cashflowstatement 現(xiàn)金流量表C(105)cashledger 現(xiàn)金分類賬C(106)cashlimit 現(xiàn)金限額C(107)CCA 現(xiàn)時(shí)成本會(huì)計(jì)C(108)center 中心C(84)capitalcommitment 承諾資本C(109)changeovertim

10、e 變更時(shí)間C(110)charteredentity特許經(jīng)濟(jì)個(gè)體C(111)cheque 支票C(112)chequeregister支票登記薄C(113)classification 分類C(114)clockcard 工時(shí)卡C(115)code 代碼C(116)commitmentaccounting 承諾確認(rèn)會(huì)計(jì)C(117)commoncost 共同成本C(118)companylimitedbyguarantee 有 限擔(dān)保責(zé)任公司C(119)companylimitedbyshares 股份有限公司C(120)competitiveposition 競爭能力狀況C(121)conc

11、ept 概念C(122)conglomerate 跨行業(yè)企業(yè)C(123)consistencyconcept 一致性概念C(124)consolidatedaccounts 合并報(bào)表C(125)consolidationaccounting 合并會(huì)計(jì)C(126)consortium 財(cái)團(tuán)C(127)contingencyplan 應(yīng)急計(jì)劃C(128)contingentliabilities 或有負(fù)債C(129)continuousoperation 連續(xù)生產(chǎn)C(130)contra 抵消C(131)contractcost 合同成本C(132)contractcosting 合同成本計(jì)算C(

12、133)contributioncentre 貢獻(xiàn)中心C(134)contributionchart 貢獻(xiàn)圖C(135)control 控制C(136)controlaccount 控制賬戶C(137)controllimits 控制限度C(138)controllabilityconcept 可控制概念C(139)controllablecost 可控制成本C(140)conversioncost 加工成本C(141)convertibleloanstock 可轉(zhuǎn)換為股票的貸款C(142)corporateappraisal公司評(píng)估C(143)corporateplanning公司計(jì)劃C(1

13、44)corporatesocialreporting 公司社會(huì)報(bào)告C(145)cost 成本C(146)costaccount 成本賬戶C(147)costaccounting成本會(huì)計(jì)C(148)costaccountingmanual 成本手冊(cè)C(149)costadjustment成本調(diào)整C(150)costallocation 成本分配C(151)costapportionment 成本分?jǐn)侰(152)costattribution 成本歸屬C(153)costaudit 成本審計(jì)C(154)costbenefitanalysis 成本效益分析C(155)costcenter 成本中心

14、C(156)costdriver 成本動(dòng)因C(157)costofcapital 資本成本C(158)costofgoodssold 銷貨成本C(159)costofnon-conformance 非相符成本C(160)costofsales 銷售成本C(161)costreduction 成本降低C(162)coststructure 成本結(jié)構(gòu)C(163)costunit 成本單位C(164)cost-volume-profitanalysis(CVP) 本D(189)debtor'ageanalysis 應(yīng)收賬款賬齡分D(188)debtorsledger 應(yīng)收賬款分類賬D(214

15、)divertedhours 移用小時(shí)量利分析C(165)costing 成本計(jì)算C(166)creditnote 貸項(xiàng)通知C(167)creditreport 信貸報(bào)告書C(168)creditor 債權(quán)人C(169)creditordaysratio 應(yīng)付賬款天數(shù)率C(170)creditorsledger 應(yīng)付賬款分類賬C(171)criticalevent 關(guān)鍵事項(xiàng)C(172)criticalpath 關(guān)鍵路線C(173)cumulativepreferenceshares 累積優(yōu)先股C(174)currentasset 流動(dòng)資產(chǎn)C(175)currentcostaccounting

16、現(xiàn)時(shí)成本會(huì)計(jì)C(176)currentliabilities 流動(dòng)負(fù)債C(177)currentpurchasingpoweraccounting現(xiàn)時(shí)購買力會(huì)計(jì)C(178)currentratio 流動(dòng)比率C(179)cut-off 截止C(180)CVP 本量利分析C(181)cycletime 周轉(zhuǎn)時(shí)間D(182)debenture 債券D(183)debitnote 借項(xiàng)通知D(184)debitcapacity舉債能力D(185)debtratio 債務(wù)比率D(186)debtor 債務(wù)人;應(yīng)收賬款D(187)debtordaysratio 應(yīng)收賬款天數(shù)率析D(190)decision

17、drivencosts 決策連動(dòng)成本D(191)decisiontree 決策樹D(192)defects 次品D(193)deferredexpenditure 遞延支出D(194)deferredshares 遞延股份D(195)deferredtaxation 遞延稅款D(196)deliverynote 交貨單D(197)departmentalaccounts 部門報(bào)表D(198)departmentalbudget 部門預(yù)算D(199)depreciation 折舊D(200)dispatchnote 發(fā)運(yùn)單D(201)developmentcost 開發(fā)成本D(202)diffe

18、rentialcost 差別成本D(203)directcost 直接成本D(204)directdebit 直接借項(xiàng)D(205)directhoursyield 直接小時(shí)產(chǎn)出率D(206)directlabourcostpercentagerate 直接人工成本百分比D(207)directlabourhourrate直接人工小時(shí)率D(208)directsonindirectwork間接工作事項(xiàng)上的工時(shí)D(209)discountrate 貼現(xiàn)率D(210)discountedcashflow 現(xiàn)金流量貼現(xiàn)D(211)discretionarycost 酌量成本D(212)distribu

19、tioncost 攤銷成本D(213)diversions 移用D(215)divertedhoursratio 移用工時(shí)比率D(216)dividend 股利D(217)dividendcover 股利產(chǎn)出率D(218)dividendpershare 每股股利D(219)dog 疲軟產(chǎn)品D(220)doubleentryaccounting 復(fù)式會(huì)計(jì)D(221)double-entrybook-keeping 復(fù)式薄記D(222)doubtfuldebts 可疑債務(wù)D(223)downtime 停工時(shí)間D(224)dynamicprogramming 動(dòng)態(tài)規(guī)劃E(225)earningpe

20、rshare 每股盈利E(226)earningratio 市盈率E(227)economicorderquantity(EOQ) 經(jīng) 濟(jì)訂購批量E(228)efficientmarkethypothesis 有效市場假設(shè)E(229)efficiencyration 效率性比率E(230)elementofcost 成本要素E(231)entity 經(jīng)濟(jì)個(gè)體E(232)environmentalaudit 環(huán)境審計(jì)E(233)environmentalimpactassessment 環(huán)境影響評(píng)價(jià)E(234)EOQ 經(jīng)濟(jì)訂購批量E(235)equity 權(quán)益E(236)equitymethod

21、ofaccounting 權(quán)益法會(huì)計(jì)計(jì)算E(237)equitysharecapital 權(quán)益股本E(238)equivalentunits 當(dāng)量E(240)exceptionalitems 例外事項(xiàng)E(241)expectedvalue 期望值E(242)expenditure 支出E(243)expenses 費(fèi)用E(244)externalaudit 外部審計(jì)E(245)externalfailurecost外部損失成本E(246)extraordinaryitems非常事項(xiàng)F(247)factorygoods 讓售商品F(248)factoring 應(yīng)收帳款讓售F(249)fairva

22、lue 公允價(jià)值F(250)feedback 反饋F(251)FIFO 先近先出法F(252)finalaccounts 年終報(bào)表F(253)financelease 融資租賃F(254)financialaccounting 財(cái)務(wù)會(huì)計(jì)F(255)financialaccountscalendaradjustment 財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整F(256)financialmanagement 財(cái)務(wù)管理F(257)financialplanning 財(cái)務(wù)計(jì)劃F(258)financialstatement 財(cái)務(wù)報(bào)表F(259)finishedgoods完成品F(260)fixedasset 固定資

23、產(chǎn)F(261)fixedoverhead固定制造費(fèi)用F(262)fixedassetturnover固定資產(chǎn)周轉(zhuǎn)率F(263)fixedassetsregister固定資產(chǎn)登記薄F(264)fixedcost 固定成本F(265)flexedbudget 變動(dòng)限額預(yù)算E(239)event 事項(xiàng)F(267)floattime 浮動(dòng)時(shí)間F(266)flexiblebudget 彈性預(yù)算F(268)floatingcharge 流動(dòng)抵押F(269)flowoffundsstatement 資金流量表F(270)forecasting 預(yù)測F(271)founder'sshares 發(fā)起人股

24、份F(272)fullcapacity 滿負(fù)荷生產(chǎn)能力F(273)functioncosting職能成本計(jì)算F(274)functionalbudget 職能預(yù)算F(275)fundaccounting基金會(huì)計(jì)F(276)fundamentalaccountingconcept基礎(chǔ)會(huì)計(jì)概念F(277)fungibleassets 可互換資產(chǎn)F(278)futuristicplanning 遠(yuǎn)景計(jì)劃G(279)gapanalysis 間距分析G(280)gearing 舉債經(jīng)營比率(杠桿)G(281)goalcongruence 目標(biāo)一致性G(282)goingconcernconcept 持續(xù)

25、經(jīng)營概念G(283)goodsreceivednote 商品收訖單G(284)goodwill 商譽(yù)G(285)grossdividendyield 總股息產(chǎn)出率G(286)grossmargin 總邊際G(287)grossprofit 毛利潤G(288)grossprofitpercentage 毛利潤百分比G(289)group 企業(yè)集團(tuán)G(290)groupaccounts 集團(tuán)報(bào)表H(291)high-geared 高結(jié)合杠桿( 比例 )H(292)hirepurchase 租購H(293)historicalcost 歷史成本H(294)historicalcostaccounti

26、ng 歷史成本會(huì)計(jì)H(296)hurdlerate 最低可接受的報(bào)酬率I(297)idealstandard 理想標(biāo)準(zhǔn)I(298)idlecapacityration 閑置生產(chǎn)能力比率I(299)idletime 閑置時(shí)間I(300)impersonalaccounts 非記名賬戶I(301)imprestsystem 定額備用制度I(302)incomeandexpenditureaccount 收益和支出報(bào)表I(303)incompleterecords 不完善記錄I(304)incrementalcost 增量成本I(305)incrementalyield 增量產(chǎn)出率I(306)ind

27、irectcost 間接成本I(307)indirecthours 間接小時(shí)I(308)insolvency 無力償付I(309)intangibleasset 無形資產(chǎn)I(310)integratedaccounts 綜合報(bào)表I(311)interdependencyconcept 關(guān)聯(lián)性概念I(lǐng)(312)interestcover 利息保障倍數(shù)I(313)interlockingaccounts 連鎖報(bào)表I(314)internalaudit 內(nèi)部審計(jì)I(315)internalcheck 內(nèi)部牽制I(316)internalcontrolsystem 內(nèi)部控制體系I(317)interna

28、lfailurecost 內(nèi)部損失成本I(318)internalrateofreturn(IRR) 內(nèi)含報(bào)酬率I(319)inventory 存貨I(320)investment 投資I(321)investmentcenter 投資中心I(322)invoiceregister 發(fā)票登記薄I(323)issuedsharecapital 已發(fā)行股本J(324)job 定單H(295)hours 小時(shí)J(325)jobcard 工作卡J(326)jobcosting 工作成本計(jì)算J(327)jobsheet 工作單J(328)jointcost 聯(lián)合成本J(329)jointproducts

29、 聯(lián)產(chǎn)品J(330)jointstockcompany 股份公司J(331)jointventure 合資經(jīng)營J(332)journal 日記賬J(333)just-in-time(JIT) 適時(shí)制度J(334)just-in-timeproduction適時(shí)生產(chǎn)J(335)just-in-timepurchasing適時(shí)購買K(336)keyfactor 關(guān)鍵因素L(337)labour 人工L(338)labourtransfernote 人工轉(zhuǎn)移單L(339)leaningcurve 學(xué)習(xí)曲線L(340)ledger 分類賬戶L(341)lengthoforderbook 定單平均周期L

30、(342)letterofcredit 信用證L(343)leverage 舉債經(jīng)營比率L(344)liabilities 負(fù)債L(345)lifecyclecosting 壽命周期成本計(jì)算L(346)LIFO 后近先出法L(347)limitedliabilitycompany 有限責(zé)任公L(348)limitingfactor 限制因素L(349)line-itembudget 明細(xì)支出預(yù)算L(350)linerprogramming 線性規(guī)劃L(351)liquidassets 變現(xiàn)資產(chǎn)L(352)liquidation 清算L(353)liquidityratios 易變現(xiàn)比率L(35

31、4)loan 貸款L(355)loancapital 借入資本L(356)longrangeplanning 長期計(jì)劃L(357)losttimerecord 虛耗時(shí)間記錄L(358)lowgeared 低結(jié)合杠桿(比例 )L(359)lowerofcostornetrealizablevalueconcept 成本或可變凈價(jià)孰低概念M(360)machinehourrate 機(jī)器小時(shí)率M(361)machinetimerecord 機(jī)器時(shí)間記錄M(362)managedcost 管理成本M(363)managementaccounting 管理會(huì)計(jì)M(364)managementaccoun

32、tingconcept管理會(huì)計(jì)概念M(365)managementaccountingguides管理會(huì)計(jì)指導(dǎo)方針M(366)managementaudit 管理審計(jì)M(367)managementbuy-out 管理性購買產(chǎn)權(quán)M(368)managementbyexception 例外管理原則M(369)margin 邊際M(370)marginofsafetyration 安全邊際比率M(371)margincost 邊際成本M(372)margincosting 邊際成本計(jì)算M(373)mark-down 降低標(biāo)價(jià)M(374)mark-up 提高標(biāo)價(jià)M(375)marketriskpre

33、mium 市場分險(xiǎn)補(bǔ)償M(376)marketshare 市場份額M(377)marketingcost 營銷成本M(378)matchingconcept 配比概念M(379)materialityconcept 重要性概念M(380)materialsrequisition 領(lǐng)料單M(381)materialsreturnednote 退料單M(382)materialstransfernote 材料轉(zhuǎn)移單M(383)memorandumofassociation 公司設(shè)立細(xì)則M(384)merger 兼并M(385)mergeraccounting 兼并會(huì)計(jì)M(386)minorityi

34、nterest 少數(shù)股權(quán)M(387)mixedcost 混合成本N(388)netassets 凈資產(chǎn)N(389)netbookvalue 凈賬面價(jià)值N(390)netliquidfunds 凈可變現(xiàn)資金N(391)netmargin 凈邊際N(392)netpresentvalue(NPV) 凈現(xiàn)值N(393)netprofit 凈利潤N(394)netrealizablevalue 可變現(xiàn)凈值N(395)networth 資產(chǎn)凈值N(396)networkanalysis 網(wǎng)絡(luò)分析N(397)noise 干撈N(398)nominalaccount名義賬戶N(399)nominalshar

35、ecapital 名義股本N(400)nominalholding代理持有股份N(401)non-adjustingevents 非調(diào)整事項(xiàng)N(402)non-financialperformancemeasurement 非財(cái)務(wù)業(yè)績計(jì)量N(403)non-integratedaccounts 非綜合報(bào)表N(404)non-linerprogramming 非線性規(guī)劃N(405)non-votingshares 無表決權(quán)的股份N(406)notionalcost 名義成本N(407)numberofdaysstock 存貨周轉(zhuǎn)天數(shù)N(408)numberofweeksstock存貨周轉(zhuǎn)周數(shù)O(

36、409)objectiveclassification客體分類O(410)obsolescence 陳舊O(411)offbalancesheetfinance 資產(chǎn)負(fù)債表外籌資O(412)offerforsale 標(biāo)價(jià)出售O(413)operatingbudget 經(jīng)營預(yù)算O(414)operatinglease 經(jīng)營租賃O(415)operatingstatement 營業(yè)報(bào)表O(416)operationtime 操作時(shí)間O(417)operationalcontrol 經(jīng)營控制O(418)operationalgearing 經(jīng)營杠桿O(419)operatingplans 經(jīng)營計(jì)劃O

37、(420)opportunitycost 機(jī)會(huì)成本O(421)order 定單O(422)ordinaryshares 普通股O(423)out-of-datecheque 過期支票O(jiān)(424)overcapitalization 過分資本化O(425)overhead 制造費(fèi)用O(426)overheadabsorptionrate 制造費(fèi)用分配率O(427)overheadcost 制造費(fèi)用O(428)overtrading 超過營業(yè)資金的經(jīng)營P(429)paidcheque 已付支票P(430)paid-upsharecapital 認(rèn)定股本P(431)parentcompany 母公司

38、P(432)paretodistribution 帕累托分布P(433)participatingpreferenceshares 參與優(yōu)先股P(434)partnership 合伙P(435)payableledger 應(yīng)付款項(xiàng)賬戶P(436)payback 回收期P(437)paymentsandreceiptsaccount 收入和支出報(bào)表P(438)paymentswithheld 保留款額P(439)payroll 工資單P(440)payrollanalysis 工資分析P(441)percentageprofitonturnover 利潤對(duì)營業(yè)額比率P(442)periodcos

39、t 期間成本P(443)perpetualinventory 永續(xù)盤存P(444)personalaccount 記名賬戶P(445)PEPT 項(xiàng)目評(píng)審法P(446)pettycashaccount備用金賬戶P(447)pettycashvoucher備用金憑證P(448)physicalinventory實(shí)地盤存P(449)planning 計(jì)劃P(450)planninghorizon 計(jì)劃時(shí)限P(451)planningperiod 計(jì)劃期間P(452)policycost 政策成本P(453)positionaudit 狀況審計(jì)P(454)postbalancesheetevents

40、資產(chǎn)負(fù)債表編后事項(xiàng)P(455)practicalcapacity 實(shí)際生產(chǎn)能力P(456)pre-acquisitionlosses 購置前損失P(457)pre-acquisitionprofits 購置前利潤P(458)preferenceshares 優(yōu)先股P(459)preferencecreditors 優(yōu)先債權(quán)人P(460)preferredcreditors 優(yōu)先債權(quán)人P(461)prepayments 預(yù)付款項(xiàng)P(462)presentvalue 現(xiàn)值P(463)preventioncost 預(yù)防成本P(464)priceratio 市盈率P(465)primecost 主要成

41、本P(466)primeentry-booksof 原始分錄登記薄P(467)principalbudgetfactor主要預(yù)算因素P(468)priorchargecapital 優(yōu)先股P(469)prioryearadjustments以前年度調(diào)整P(470)prioritybasebudgeting 優(yōu)先順序體制的預(yù)算P(471)privatecompany 私人公司P(472)pro-formainvoice 預(yù)開發(fā)票P(473)problemchild 問號(hào)產(chǎn)品P(474)processcosting 分步成本計(jì)算P(475)processtime 加工時(shí)間P(476)product

42、cost 產(chǎn)品成本P(477)Productlifecycle產(chǎn)品壽命周期P(478)productioncost生產(chǎn)成本P(479)productioncostofsales 售貨成本P(480)productionvolumeratio 生產(chǎn)業(yè)務(wù)量比率P(481)profitcenter 利潤中心P(482)profitperemployee 每員工利潤P(483)profitretainedfortheyear 年度利潤留存P(484)profittoturnoverratio 利潤對(duì)營業(yè)額比率P(485)profit-volumegraph 利量圖P(486)profitability

43、index 盈利指數(shù)P(487)programming 規(guī)劃P(488)projectevaluationandreviewtechnique項(xiàng)目評(píng)審法P(489)projection 預(yù)計(jì)P(490)promissorynote 本票P(491)prospectus 募債說明書P(492)provisionsforliabilitiesandcharges償債和費(fèi)用準(zhǔn)備P(493)prudentconcept穩(wěn)健性概念P(494)publiccompany公開公司P(495)purchaseorder 訂購單P(496)purchaserequisition請(qǐng)購單P(497)purchase

44、ledger采購賬戶Q(498)qualityrelatedcosts質(zhì)量有關(guān)成本Q(499)queuingtime 排隊(duì)時(shí)間R(500)rate 率R(501)ratio 比率R(502)rationpyramid 比率金字塔R(503)rawmaterial 原材料R(504)receiptsandpaymentsaccount 收入和支付報(bào)表R(505)receivableledger 應(yīng)收款項(xiàng)賬戶R(506)redeemableshares 可贖回股份R(507)redemption 贖回R(508)registeredsharecapital 注冊(cè)資本R(509)rejects 廢品

45、R(510)relevancyconcept 相關(guān)性概念R(511)relevantcosts 相關(guān)成本R(512)relevantrange 相關(guān)范圍R(513)reliabilityconcept可靠性概念R(514)replacementprice重置價(jià)格R(515)report 報(bào)表R(516)reporting 報(bào)告R(517)researchcost,applied 應(yīng)用性研究成本R(518)researchcost,pureorbasic 理論或基礎(chǔ)研究成本R(519)reserves 留存收益R(520)residualincome 剩余收益R(521)responsibili

46、tycenter 責(zé)任中心R(522)retentionmoney 保留款額R(523)returnoncapitalemployed 運(yùn)用資本報(bào)酬率R(524)returns 退回R(525)revenue 收入R(526)revenuecenter 收入中心R(527)revenueexpenditure 收益支出R(528)revenueinvestment 收入性投資R(529)rightissue 認(rèn)股權(quán)發(fā)行R(530)rollingbudget 滾動(dòng)預(yù)算R(531)rollingforecast 滾動(dòng)預(yù)測S(532)salesledger 銷售分類賬S(533)salesorder

47、 銷售定單S(534)salesperemployee 每員工銷售額S(535)scrap 廢料S(536)scripissue 紅股發(fā)行S(537)securedcreditors 有擔(dān)保的債權(quán)人S(538)segmentalreporting 分部報(bào)告S(539)sellingcost 銷售成本S(540)semi-fixedcost 半固定成本S(541)semi-variablecost半變動(dòng)成本S(542)sensitivityanalysis敏感性分析S(543)servicecostcenter服務(wù)成本中心S(544)servicecosting 服務(wù)成本計(jì)算S(545)set-

48、uptime 安裝時(shí)間S(546)shadowprices 影子價(jià)格S(547)share 股票S(548)sharecapital 股份資本S(549)shareoptionscheme 購股權(quán)證方案S(550)sharepremium 股票溢價(jià)S(551)sightdraft 即期匯票S(552)single-entrybook-keeping 單式薄記S(553)sinkingfund 償債基金S(554)slacktime 松弛時(shí)間S(555)socialresponsibilitycost 社會(huì)責(zé)任成本S(556)soletrader 獨(dú)資經(jīng)營者S(557)sourceandapplicationoffundsstatement資金來源和運(yùn)用表S(558)specialordercosting 特殊定單成本計(jì)算S(559)staffcosts 職工成本S(560)statementofaccount 營業(yè)賬單S(561)statementofaffairs 財(cái)務(wù)狀況表S(562)statutorybody 法定實(shí)體S(564)stockcon