會計專業(yè)術(shù)語中英文對照

A(1)ABC作業(yè)基礎(chǔ)成本計算A(2)absorbedoverhead已吸收制造費用A(3)absorptioncosting吸收成本計算A⑷account帳戶，報表A(5)accountingpostulate會計假設(shè)A(6)accountingseriesrelease會計公告文件A(7)accountingvaluation會計計價A(8)accountsale承銷清單A(9)accountabilityconcept經(jīng)營責(zé)任概念A(yù)(10)accountancy會計職業(yè)A(11)accountant會計師A(12)accounting會計A(13)agencycost代理成本A(14)accountingbases會計基礎(chǔ)A(15)accountingmanual會計手冊A(16)accountingperiod會計期間A(17)accountingpolicies會計方針A(18)accountingrateofreturn會計報酬率A(19)accountingreferencedate會計參照日A(20)accountingreferenceperiod會計參照期間A(21)accrualconcept應(yīng)計概念A(yù)(22)accrualexpenses應(yīng)計費用A(23)acidtestration速動比率(酸性測試比率)A(24)acquisition購置A(25)acquisitionaccounting收購會計A(26)activitybasedaccounting作業(yè)基礎(chǔ)成本計算A(27)adjustingevents調(diào)整事項A(28)administrativeexpenses行政管理費A(29)advicenote發(fā)貨通知A(30)amortization攤銷A(31)analyticalreview分析性檢查A(32)annualequivalentcost年度等量成本法A(33)annualreportandaccounts年度報告和報表A(34)appraisalcost檢驗成本A(35)appropriationaccount盈余分配帳戶A(36)articlesofassociation公司章程細則A(37)assets資產(chǎn)A(38)assetscover資產(chǎn)保障A(39)assetvaluepershare每股資產(chǎn)價值A(chǔ)(40)associatedcompany聯(lián)營公司A(41)attainablestandard可達標(biāo)準(zhǔn)A(42)attributableprofit可歸屬利潤A(43)audit審計A(44)auditreport審計報告A(45)auditingstandards審計準(zhǔn)則A(46)authorizedsharecapital額定股本A(47)availablehours可用小時A(48)avoidablecosts可避免成本B(49)back-to-backloan易幣貸款B(50)backflushaccounting倒退成本計算B(51)baddebts壞帳B(52)baddebtsratio壞帳比率B(53)bankcharges銀行手續(xù)費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分批成本計算B(61)betafactorB(市場)風(fēng)險因素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B(74)breaking-downtime復(fù)位時間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制造費用B(83)businesscenter經(jīng)營中心B(84)businessentity營業(yè)個體B(85)businessunit經(jīng)營單位B(86)buy-outmanagement管理性購買產(chǎn)權(quán)B(87)by-product副產(chǎn)品C(88)called-upsharecapital催繳股本C(89)capacity生產(chǎn)能力C(90)capacityratios生產(chǎn)能力比率C(91)capital資本C(92)capitalassetspricingmodel資本資產(chǎn)計價模式C(93)capitalcommitment承偌資本C(94)capitalemployed已運用的資本C(95)capitalexpenditure資本支出C(96)capitalexpenditureauthorization資本支出核準(zhǔn)C(97)capitalexpenditurecontrol資本支出控制C(98)capitalexpenditureproposal資本支出申請C(99)capitalfundingplanning資本基金籌集計劃C(100)capitalgain資本收益C(101)capitalinvestmentappraisal資本投資評估C(102)capitalmaintenance資本保全C (103)capitalresource planning資本資源計劃C (104)capitalsurplus 資本盈余C(105)capitalturnover資本周轉(zhuǎn)率C (106)card記錄卡C (107)cash現(xiàn)金C(108)cashaccount現(xiàn)金帳戶C(109)cashbook現(xiàn)金帳薄C(110)cashcow金牛產(chǎn)品C(111)cashflow現(xiàn)金流量C(112)cashdiscounted現(xiàn)金貼現(xiàn)C(113)cashflowbudget現(xiàn)金流量預(yù)算C(114)cashflowstatement現(xiàn)金流量表C(115)cashledger現(xiàn)金分類帳C(116)cashlimit現(xiàn)金限額C(117)CCA現(xiàn)時成本會計C(118)center中心C(119)changeovertime變更時間C(120)charteredentity特許經(jīng)濟個體C(121)cheque支票C(122)chequeregister支票登記薄C(123)coinanalysis零錢分類C(124)classification分類C(125)clockcard工時卡C(126)code代碼C(127)commitmentaccounting承偌確認會計C(128)commoncost共同成本C(129)companylimitedbyguarantee有限擔(dān)保責(zé)任公司C(130)companylimitedshares股份有限公司C(131)competitiveposition競爭能力狀況C(132)concept概念C(133)conglomerate跨行業(yè)企業(yè)C(134)consistencyconcept一致性概念C(135)consolidatedaccounts合并報表C(136)consolidationaccounting合并會計C(137)consortium財團C(138)contingencyplan應(yīng)急計劃C(139)contingentliabilities或有負債C(140)continuousoperation連續(xù)生產(chǎn)C(141)contra抵消C(142)contractcost合同成本C(143)contractcosting合同成本計算C(144)contribution貢獻毛益C(145)contributionventre貢獻中心C(146)contributionchart貢獻圖C(147)contributionperunitoflimitingfactorration單位限定因素的貢獻毛益比率C(148)contributiontosalesration貢獻毛益對銷售比率C(149)control控制C(150)controlaccount控制帳戶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公司評估C(157)corporateplanning公司計劃C(158)corporatesocialreporting公司社會報告C(159)corporation 股份公司C(160)cost成本C(161)costaccount成本帳戶C(162)costaccounting成本會計C(163)costaccountingmanual成本手冊C(164)costaccountscalendar成本報表的日歷時間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成本動因C(174)costofcapital資本成本C(175)costofconformance相符成本C(176)costofgoodssold銷貨成本C (177)costofnon-conformance非相符成本C (178)costofsales銷售成本C (179)costreduction成本降低C (180)coststructure成本結(jié)構(gòu)C (181)costunit成本單位C(182)cost-volume-profitanalysis(CVP)本量利分析C(183)costing成本計算C(184)CPP現(xiàn)時購買力會計C(185)creditnote貸項通知C(186)creditreport信貸報告書C(187)creditor債權(quán)人C(188)creditordaysratio應(yīng)付帳款天數(shù)率C(189)creditorsledger應(yīng)付帳款分類帳C(190)criticalevent關(guān)鍵事項C(191)criticalpath關(guān)鍵路線C(192)cumulativepreferenceshares累積優(yōu)先股C(193)currentaccount往來帳戶C(194)currentasset流動資產(chǎn)C(195)currentcostaccounting現(xiàn)時成本會計C(196)currentliabilities流動負債C(197)currentpurchasingpoweraccounting現(xiàn)時購買力會計C(198)currentration流動比率C(199)cut-off截止C(200)CVP本量利分析C(201)cycletime周轉(zhuǎn)時間D(202)debenture債券D(203)debitnote借項通知D(204)debitcapacity舉債能力D(205)debtratio債務(wù)比率D(206)debtor債務(wù)人D(207)debtordaysratio應(yīng)收帳款天數(shù)率D(208)debtors應(yīng)收款D(209)debtorsledger應(yīng)收帳款分類帳D(210)debtor’ageanalysis應(yīng)收帳款帳齡分析D(211)decisiondrivencosts決策連動成本D(212)decisiontree決策樹D(213)defects次品D(214)deferredexpenditure遞延支出D(215)deferredshares遞延股份D(216)deferredtaxation遞延稅款D(217)deliverynote交貨單D(218)departmentalaccounts部門報表D(219)departmentalbudget部門預(yù)算D(220)depreciation折舊D(221)dispatchnote發(fā)運單D(222)developmentcost開發(fā)成本D(223)differentialcost差別成本D(224)directhoursyield直接工時產(chǎn)出率D(225)directlabourcost-standard標(biāo)準(zhǔn)直接人工成本D(226)directlabourefficiency-variance直接人工效率差異D(227)directlabourrate—variance直接人工費率差異D(228)directlabourtotal-variance直接人工總差異D(229)directmaterialmix-variance直接材料結(jié)構(gòu)差異D(230)directprice-variance直接材料價格差異D(231)directmaterialtotal-variance直接材料總差異D(232)directmaterialsusage-variance直接材料用量差異D(233)directmaterialsyield-variance直接材料產(chǎn)出率差異D(234)directcost直接成本D(235)directdebit直接借項D(236)directhoursyield直接小時產(chǎn)出率D(237)directlabourcostpercentagerate直接人工成本百分比D(238)directlabourhourrate直接人工小時率D(239)directsonindirectwork間接工作事項上的工時D(240)discountrate貼現(xiàn)率D(241)discountedcashflow現(xiàn)金流量貼現(xiàn)D(242)discretionarycost酌量成本D(243)distributioncost攤銷成本D(244)diversions移用D(245)divertedhours移用小時D(246)divertedhoursratio移用工時比率D(247)dividend股禾UD(248)dividendcover股利產(chǎn)出率D(249)dividendpershare每股股利D(250)dog疲軟產(chǎn)品D(251)doubleentryaccounting復(fù)式會計D(252)double-entrybook-keeping復(fù)式薄記D(253)doubtfuldebts可疑債務(wù)D(254)downtime停工時間D(255)dynamicprogramming動態(tài)規(guī)劃E(256)earningpershare每股盈利E(257)earningratio市盈率E(258)economicorderquantity(EOQ)經(jīng)濟訂購批量E(259)efficientmarkethypothesis有效市場假設(shè)E (260)efficiencyration效率性比率E (261)elementofcost成本要素E (262)entity經(jīng)濟個體E (262)environmentalaudit環(huán)境審計E (263)environmentalimpactassessment環(huán)境影響評價E(264)EOQ經(jīng)濟訂購批量E(265)equity權(quán)益E(266)equitymethodofaccounting權(quán)益法會計計算E(267)equitysharecapital權(quán)益股本E(268)equivalentunits當(dāng)量E(269)event事項E(270)exceptionalitems例外事項E(271)expectedvalue期望值E(272)expenditure支出E(273)expenses費用E(274)externalaudit外部審計E(275)externalfailurecost外部損失成本E(276)extraordinaryitems非常事項F(277)factorygoods讓售商品F(278)factoring應(yīng)收帳款讓售F(279)failvalue公允價值F(280)feedback反饋F(281)FIFO先近先出法F(282)finalaccounts年終報表F(283)financelease融資租賃F(284)financialaccounting財務(wù)會計F(285)financialaccountscalendaradjustment財務(wù)報表的日歷時間調(diào)整F(286)financialmanagement財務(wù)管理F(287)financialplanning財務(wù)計劃F(288)financialstatement財務(wù)報表F(289)finishedgoods完成品F(290)fixedasset固定資產(chǎn)F(291)fixedoverhead固定制造費用F(292)fixedassetturnover固定資產(chǎn)周轉(zhuǎn)率F(293)fixedassetsregister固定資產(chǎn)登記薄F(294)fixedcost固定成本F(295)flexedbudget變動限額預(yù)算F(296)flexiblebudget彈性預(yù)算F(297)floattime浮動時間F(298)floatingcharge流動抵押F(299)flowoffundsstatement資金流量表F(300)forecasting預(yù)測F(301)founder’sshares發(fā)起人股份F(302)fullcapacity滿負荷生產(chǎn)能力F(303)functioncosting職能成本計算F(304)functionalbudget職能預(yù)算F(305)fundaccounting基金會計F(306)fundamentalaccountingconcept基礎(chǔ)會計概念F(307)fungibleassets可互換資產(chǎn)F(308)futuristicplanning遠景計劃G(309)gapanalysis間距分析G(310)gearing 舉債經(jīng)營比率(杠桿)G(311)goalcongruence目標(biāo)一致性G(312)goingconcernconcept持續(xù)經(jīng)營概念G (313)goodsreceivednote 商品收訖單G (314)goodwill商譽G (315)grossdividendyield 總股息產(chǎn)出率G (316)grossmargin總邊際G (317)grossprofit毛利潤G (318)grossprofitpercentage毛利潤百分比G (319)group企業(yè)集團G(320)groupaccounts集團報表H (312)high-geared高結(jié)合杠桿(比例)H (313)hirepurchase 租購H (314)historicalcost 歷史成本H (315)historicalcostaccounting歷史成本會計H (316)hours小時H (317)hurdlerate最低可接受的報酬率I(318)idealstandard 理想標(biāo)準(zhǔn)I(319)idlecapacityration 閑置生產(chǎn)能力比率I(320)idletime閑置時間I (321)impersonalaccounts非記名帳戶I (322)imprestsystem定額備用制度I(323)incomeandexpenditureaccount收益和支出報表I (324)incompleterecords不完善記錄I (325)incrementalcost增量成本I (326)incrementalyield增量產(chǎn)出率I (327)indirectcost間接成本I (328)indirecthours間接小時I (329)insolvency無力償付I (330)intangibleasset無形資產(chǎn)I (331)integratedaccounts綜合報表I (332)interdependencyconcept關(guān)聯(lián)性概念I(lǐng) (333)interestcover利息保障倍數(shù)I (334)interlockingaccounts連鎖報表I (335)internalaudit內(nèi)部審計I (336)internalcheck內(nèi)部牽制I (337)internalcontrolsystem內(nèi)部控制體系I (338)internalfailurecost內(nèi)部損失成本I (339)internalrateofreturn(IRR)內(nèi)含報酬率I (340)inventory存貨I (341)investment投資I (342)investmentcenter投資中心I(343)invoiceregister 發(fā)票登記薄I(344)issuedsharecapital 已發(fā)行股本J (345)job定單J (346)jobcard工作卡J(347)jobcosting 工作成本計算J (348)jobsheet工作單J (349)jointcost聯(lián)合成本J (350)jointproducts聯(lián)產(chǎn)品J (351)jointstockcompany 股份公司J (352)jointventure合資經(jīng)營J (353)journal日記帳J (354)just-in-time(JIT)適時制度J (355)jusy-in-timeproduction適時生產(chǎn)J (356)just-in-timepurchasing適時購買K (357)keyfactor關(guān)鍵因素L (358)labour人工L (359)labourtransfernote 人工轉(zhuǎn)移單L (360)leaningcurve學(xué)習(xí)曲線L (361)ledger分類帳戶L (362)lengthoforderbook 定單平均周期L (363)letterofcredit信用證L(364)leverage舉債經(jīng)營比率L(365)liabilities負債L(366)lifecyclecosting壽命周期成本計算L(367)LIFO后近先出法L(368)limitedliabilitycompany有限責(zé)任公司L(369)limitingfactor 限制因素L (370)line-itembudget明細支出預(yù)算L (371)linerprogramming線性規(guī)劃L(372)liquidassets變現(xiàn)資產(chǎn)L(373)liquidation清算L(374)liquidityratios 易變現(xiàn)比率L (375)loan 貸款L (376)loan capital 借入資本L (377)long rangepalnning長期計劃L(378)losttimerecord虛耗時間記錄L (379)lowgeared 低結(jié)合杠桿(比例)L(380)lowerofcostornetrealizablevalueconcept成本或可變凈價孰低概念M(381)machinehourrate機器小時率M (382)machinetimerecord機器時間記錄M(383)managedcost 管理成本M (384)managementaccounting管理會計M(385)managementaccountingconcept管理會計概念M(386)managementaccountingguides管理會計指導(dǎo)方針M(387)managementaudit管理審計M(388)managementbuy-out 管理性購買產(chǎn)權(quán)M(389)managementbyexception例外管理原貝UM (390)margin邊際M(391)marginofsafetyration安全邊際比率M (392)margincost邊際成本M (393)margincosting邊際成本計算M (394)mark-down降低標(biāo)價M (395)mark-up提高標(biāo)價M (396)marketriskpremium市場分險補償M (397)marketshare市場份額M (398)marketingcost營銷成本M (399)matchingconcept配比概念M (400)materialityconcept重要性概念M (401)materialsrequisition領(lǐng)料單M (402)materialsreturnednote退料單M (403)materialstransfernote材料轉(zhuǎn)移單M(404)memorandumofassociation公司設(shè)立細則M (405)merger兼并M (406)mergeraccounting兼并會計M (407)minorityinterest少數(shù)股權(quán)M (408)mixedcost混合成本N(409)netassets凈資產(chǎn)N (410)net bookvalue凈帳面價值N (411)net liquidfunds凈可變現(xiàn)資金N (412)net margin凈邊際N (413)net presentvalue(NPV)凈現(xiàn)值N (414)net profit凈利潤N (415)net realizablevalue可變現(xiàn)凈值N (416)net worth資產(chǎn)凈值N (417)networkanalysis網(wǎng)絡(luò)分析N (418)noise干撈N (419)nominalaccount名義帳戶N (420)nominalsharecapital名義股本N (421)nominalholding代理持有股份N (422)non-adjustingevents非調(diào)整事項非財務(wù)業(yè)績計量N(423)non-financialperformancemeasurement非財務(wù)業(yè)績計量N(424)non-intergratedaccounts非綜合報表N (425)non-linerprogramming非線性規(guī)劃N(426)non-votingshares無表決權(quán)的股份N (427)notionalcost名義成本N (428)numberofdaysstock存貨周轉(zhuǎn)天數(shù)N(429)numberofweeksstock存貨周轉(zhuǎn)周數(shù)O(430)objectiveclassification客體分類O(431)obsolescence陳舊O(432)offbalancesheetfinance 資產(chǎn)負債表外籌資O(433)offerforsale標(biāo)價出售O(434)operatingbudget經(jīng)營預(yù)算O(435)operatinglease經(jīng)營租賃O(436)operatingstatement營業(yè)報表O(437)operationtime操作時間O(438)operationalcontrol 經(jīng)營控制O(439)operationalgearing經(jīng)營杠桿O (440)operatingplans 經(jīng)營計劃O (441)opportunitycost 機會成本O (442)order定單O (443)ordinaryshares 普通股O(444)out-of-datecheque過期支票O(jiān)(445)overcapitalization過分資本化O(446)overhead制造費用O(447)overheadabsorptionrate 制造費用分配率O(448)overheadcost制造費用O(449)overtrading 超過營業(yè)資金的經(jīng)營P(450)paidcheque已付支票P(451)paid-upsharecapital認定股本P(452)parentcompany母公司P(453)paretodistribution 帕累托分布P(454)participatingpreferenceshares參與優(yōu)先股P(455)partnership合伙P(456)payableledger應(yīng)付款項帳戶P(457)payback回收期P(458)paymentsandreceiptsaccount 收入和支出報表P (459)paymentswithheld 保留款額P (460)payroll工資單P(461)payrollanalysis工資分析P(462)percentageprofitonturnover 利潤對營業(yè)額比率P(463)periodcost期間成本P (464)perpetualinventory 永續(xù)盤存P (465)personalaccount記名帳戶P (466)PEPT項目評審法P (467)pettycash account 備用金帳戶P (468)pettycash voucher 備用金憑證P(469)physicalinventory實地盤存P (470)planning 計戈UP(471)planninghorizon計劃時限P(472)planningperiod 計劃期間P(473)policycost政策成本P(474)positionaudit狀況審計P(475)postbalancesheetevents 資產(chǎn)負債表編后事項P(476)practicalcapacity實際生產(chǎn)能力P (477)pre-acquisitionlosses購置前損失P (478)pre-acquisitionprofits 購置前利潤P (479)preferenceshares優(yōu)先股P (480)preferencecreditors優(yōu)先債權(quán)人P (481)preferredcreditors優(yōu)先債權(quán)人P (482)prepayments預(yù)付款項P (483)presentvalue現(xiàn)值P (484)preventioncost預(yù)防成本P (485)priceratio市盈率P (486)primecost主要成本P (487)primeentry-booksof原始分錄登記薄P (488)principalbudgetfactor主要預(yù)算因素P (489)priorchargecapital優(yōu)先股P (490)prioryearadjustments以前年度調(diào)整P(491)prioritybasebudgeting優(yōu)先順序體制的預(yù)算P (492)privatecompany私人公司P (493)pro-formainvoice預(yù)開發(fā)票P (494)problemchild問號產(chǎn)品P (495)processcosting分步成本計算P (496)processtime加工時間P (497)productcost產(chǎn)品成本P (498)Productlifecycle產(chǎn)品壽命周期P(499)productioncost生產(chǎn)成本P(500)productioncostofsales 售貨成本P (501)productionvolumeratio生產(chǎn)業(yè)務(wù)量比率P (502)profitcenter利潤中心P(503)profitperemployee每員工利潤P(504)profitretainedfortheyear 年度利潤留存P(505)profittoturnoverratio 利潤對營業(yè)額比率P (506)profit-volumegraph利量圖P (507)profitabilityindex盈利指數(shù)P (508)programming規(guī)劃P (509)projectevaluationandreviewtechnique項目評審法P (510)projection預(yù)計P (511)promissorynote本票P (512)prospectus募債說明書P(513)provisionsforliabilitiesandcharges償債和費用準(zhǔn)備P(514)prudentconcept 穩(wěn)健性概念P (515)publiccompany 公開公司P (516)purchaseorder 訂購單P(517)purchaserequisition請購單P (518)purchaseledger 采購帳戶Q(519)qualityrelatedcosts質(zhì)量有關(guān)成本Q(520)queuingtime 排隊時間R (521)rate 率R (522)ratio 比率R(523)rationpyramid 比率金字塔R(524)rawmaterial原材料R(525)receiptsandpaymentsaccount 收入和支付報表R (526)receivableledger應(yīng)收款項帳戶R (527)redeemableshares可贖回股份R(528)redemption贖回R(529)registeredsharecapital注冊資本R (530)rejects廢品R (531)relevancyconcept 相關(guān)性概念R (532)relevantcosts相關(guān)成本R (533)relevantrange 相關(guān)范圍R (534)reliabilityconcept 可靠性概念R (535)replacementprice 重置價格R (536)report報表R (537)reporting報告R(538)researchcost,applied 應(yīng)用性研究成本R(539)researchcost,pureorbasic理論或基礎(chǔ)研究成本R(540)reserves留存收益R(541)residualincome剩余收益R(542)responsibilitycenter責(zé)任中心R(543)retentionmoney保留款額R(544)returnoncapitalemployed運用資本報酬率R(545)returns退回R(546)revenue收入R(547)revenuecenter收入中心R(548)revenueexpenditure收益支出R(549)revenueinvestment收入性投資R(550)rightissue認股權(quán)發(fā)行R(551)rollingbudget滾動預(yù)算R(552)rollingforecast滾動預(yù)測S(553)salesledger銷售分類帳S(554)salesorder銷售定單S(555)salesperemployee每員工銷售額S(556)scrap廢料S(557)scripissue紅股發(fā)行S(558)securedcreditors有擔(dān)保的債權(quán)人S(559)segmentalreporting分部報告S(560)sellingcost銷售成本S(561)semi-fixedcost半固定成本S(562)semi-variablecost半變動成本S (563)sensitivityanalysis敏感性分析S (564)servicecostcenter服務(wù)成本中心S (565)servicecosting服務(wù)成本計算S (566)set-uptime安裝時間S (567)shadowprices影子價格S (568)share股票S (569)sharecapital股份資本S (570)shareoptionscheme購股權(quán)證方案S (571)sharepremium股票溢價S (572)sightdraft即期匯票S (573)single-entrybook-keeping單式薄記S (574)sinkingfund償債基金S (575)slacktime松馳時間S(576)socialresponsibilitycost 社會責(zé)任成本S (577)soletrader獨資經(jīng)營者S(578)sourceandapplicationoffundsstatement資金來源和運用表S (579)specialordercosting 特殊定單成本計算S (580)staffcosts職工成本S (581)standard標(biāo)準(zhǔn)S (582)standardaccountingpractice 標(biāo)準(zhǔn)會計實務(wù)S (583)standardcost標(biāo)準(zhǔn)成本S (584)standardcosting標(biāo)準(zhǔn)成本計算S(585)standarddirectlabourcost標(biāo)準(zhǔn)直接人工S (586)standardhour標(biāo)準(zhǔn)小時S (587)standardminute標(biāo)準(zhǔn)分鐘S (588)standardperformace-labour標(biāo)準(zhǔn)人工業(yè)績S (589)standardtime標(biāo)準(zhǔn)時間S (590)standardorder經(jīng)常性定單S (591)statementofaccount營業(yè)帳單S (592)statementofaffairs財務(wù)狀況表S (593)statutorybody法定實體S (594)stock存貨S (595)stockcontrol存貨控制S (596)stockturnover存貨周轉(zhuǎn)率S (597)stocktaking盤點存貨S(598)storesrequisition 領(lǐng)料申請單S(599)strategicbusinessunit 戰(zhàn)略性經(jīng)營單位S(600)strategicmanagementaccounting 戰(zhàn)略管理會計S (601)strategicplanning 戰(zhàn)略計劃S (602)strategy戰(zhàn)略S(603)subjectiveclassification主體分類S(604)subscribedsharecapital已認購的股本S (605)subsidiaryundertaking 子公司S (606)sunkcost沉沒成本S(607)supplyestimate 預(yù)算估計S(608)supplyexpenditure預(yù)算支出S(609)suspenseaccount暫記帳戶S (610)SWOTanalysis 長處和短處，機會和威脅分析S(611)system制度，體系T (612)tacticalplanning 策略計劃T(613)tactics策略T(614)take-over接收T(615)tangibleasset有形資產(chǎn)T(616)tangiblefixedassetstatement有形固定資產(chǎn)表T(617)targetcost目標(biāo)成本T(618)terotechnology設(shè)備綜合工程學(xué)T(619)throughputaccounting生產(chǎn)量會計T(620)time時間T(621)timesheet時間記錄表T (622)totalassets 總資產(chǎn)T(623)totalqualitymanagement 全面質(zhì)量管理T (624)totalstocks 存貨總計T(625)tradecreditors購貨客戶(應(yīng)付帳款)T (626)tradedebtors銷貨客戶(應(yīng)收帳款)T(627)tradingprofitandlossaccount營業(yè)損益表T (628)transferprice轉(zhuǎn)讓價格T(629)transittime中轉(zhuǎn)時間T(630)treasurership 財務(wù)長制度T(631)trailbalance 試算平衡表T(632)turnover營業(yè)額U (633)uncalledsharecapital未催繳股本U (634)undercapitalization不足資本化U(635)underorover-absorbedoverhead 少吸收或多吸收的制造費用U (636)uniformaccounting統(tǒng)一會計U (637)uniformcosting統(tǒng)一成本計算U (638)unissuedsharecapital未發(fā)行股本(639)value價值(640)valueadded 增值(641)valuea