基本詞匯
A (1)account 賬戶(hù),報表
A (2)accounting postulate 會(huì )計假設
A (3)accounting valuation 會(huì )計計價(jià)
A (4)accountability concept 經(jīng)營(yíng)責任概念
A (5)accountancy 會(huì )計職業(yè)
A (6)accountant 會(huì )計師
A (7)accounting 會(huì )計
A (8)agency cost 代理成本
A (9)accounting bases 會(huì )計基礎
A (10)accounting manual 會(huì )計手冊
A (11)accounting period 會(huì )計期間
A (12)accounting policies 會(huì )計方針
A (13)accounting rate of return 會(huì )計報酬率
A (14)accounting reference date 會(huì )計參照日
A (15)accounting reference period 會(huì )計參照期間
A (16)accrual concept 應計概念
A (17)accrual expenses 應計費用
A (18)acid test ratio 速動(dòng)比率(酸性測試比率)
A (19)acquisition 收購
A (20)acquisition accounting 收購會(huì )計
A (21)adjusting events 調整事項
A (22)administrative expenses 行政管理費
A (23)amortization 攤銷(xiāo)
A (24)analytical review 分析性復核
A (25)annual equivalent cost 年度等量成本法
A (26)annual report and accounts 年度報告和報表
A (27)appraisal cost 檢驗成本
A (28)appropriation account 盈余分配賬戶(hù)
A (29)articles of association 公司章程細則
A (30)assets 資產(chǎn)
A (31)assets cover 資產(chǎn)擔保
A (32)asset value per share 每股資產(chǎn)價(jià)值
A (33)associated company 聯(lián)營(yíng)公司
A (34)attainable standard 可達標準
A (35)attributable profit 可歸屬利潤
A (36)audit 審計
A (37)audit report 審計報告
A (38)auditing standards 審計準則
A (39)authorized share capital 額定股本
A (40)available hours 可用小時(shí)
A (41)avoidable costs 可避免成本
B (42)back-to-back loan 易幣貸款
B (43)backflush accounting 倒退成本計算
B (44)bad debts 壞帳
B (45)bad debts ratio 壞帳比率
B (46)bank charges 銀行手續費
B (47)bank overdraft 銀行透支
B (48)bank reconciliation 銀行存款調節表
B (49)bank statement 銀行對賬單
B (50)bankruptcy 破產(chǎn)
B (51)basis of apportionment 分攤基礎
B (52)batch 批量
B (53)batch costing 分批成本計算
B (54)beta factor B (市場(chǎng))風(fēng)險因素B
B (55)bill 賬單
B (56)bill of exchange 匯票
B (57)bill of lading 提單
B (58)bill of materials 用料預計單
B (59)bill payable 應付票據
B (60)bill receivable 應收票據
B (61)bin card 存貨記錄卡
B (62)bonus 紅利
B (63)book-keeping 薄記
B (64)Boston classification 波士頓分類(lèi)
B (65)breakeven chart 保本圖
B (66)breakeven point 保本點(diǎn)
B (67)breaking-down time 復位時(shí)間
B (68)budget 預算
B (69)budget center 預算中心
B (70)budget cost allowance 預算成本折讓
B (71)budget manual 預算手冊
B (72)budget period 預算期間
B (73)budgetary control 預算控制
B (74)budgeted capacity 預算生產(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
C (80)capacity 生產(chǎn)能力
C (81)capacity ratios 生產(chǎn)能力比率
C (82)capital 資本
C (83)capital assets pricing model 資本資產(chǎn)計價(jià)模式
C (84)capital commitment 承諾資本
C (85)capital employed 已運用的資本
C (86)capital expenditure 資本支出
C (87)capital expenditure authorization 資本支出核準
C (88)capital expenditure control 資本支出控制
C (89)capital expenditure proposal 資本支出申請
C (90)capital funding planning 資本基金籌集計劃
C (91)capital gain 資本收益
C (92)capital investment appraisal 資本投資評估
C (93)capital maintenance 資本保全
C (94)capital resource planning 資本資源計劃
C (95)capital surplus 資本盈余
C (96)capital turnover 資本周轉率
C (97)card 記錄卡
C (98)cash 現金
C (99)cash account 現金賬戶(hù)
C (100)cash book 現金賬薄
C (101)cash cow 金牛產(chǎn)品
C (102)cash flow 現金流量
C (103)cash flow budget 現金流量預算
C (104)cash flow statement 現金流量表
C (105)cash ledger 現金分類(lèi)賬
C (106)cash limit 現金限額
C (107)CCA 現時(shí)成本會(huì )計
C (108)center 中心
C (109)changeover time 變更時(shí)間
C (110)chartered entity 特許經(jīng)濟個(gè)體
C (111)cheque 支票
C (112)cheque register 支票登記薄
C (113)classification 分類(lèi)
C (114)clock card 工時(shí)卡
C (115)code 代碼
C (116)commitment accounting 承諾確認會(huì )計
C (117)common cost 共同成本
C (118)company limited by guarantee 有限擔保責任公司
C (119)company limited by shares 股份有限公司
C (120)competitive position 競爭能力狀況
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 合并報表
C (125)consolidation accounting 合并會(huì )計
C (126)consortium 財團
C (127)contingency plan 應急計劃
C (128)contingent liabilities 或有負債
C (129)continuous operation 連續生產(chǎn)
C (130)contra 抵消
C (131)contract cost 合同成本
C (132)contract costing 合同成本計算
C (133)contribution centre 貢獻中心
C (134)contribution chart 貢獻圖
C (135)control 控制
C (136)control account 控制賬戶(hù)
C (137)control limits 控制限度
C (138)controllability concept 可控制概念
C (139)controllable cost 可控制成本
C (140)conversion cost 加工成本
C (141)convertible loan stock 可轉換為股票的貸款
C (142)corporate appraisal 公司評估
C (143)corporate planning 公司計劃
C (144)corporate social reporting 公司社會(huì )報告
C (145)cost 成本
C (146)cost account 成本賬戶(hù)
C (147)cost accounting 成本會(huì )計
C (148)cost accounting manual 成本手冊
C (149)cost adjustment 成本調整
C (150)cost allocation 成本分配
C (151)cost apportionment 成本分攤
C (152)cost attribution 成本歸屬
C (153)cost audit 成本審計
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(xiāo)貨成本
C (159)cost of non-conformance 非相符成本
C (160)cost of sales 銷(xiāo)售成本
C (161)cost reduction 成本降低
C (162)cost structure 成本結構
C (163)cost unit 成本單位
C (164)cost-volume-profit analysis(CVP) 本量利分析
C (165)costing 成本計算
C (166)credit note 貸項通知
C (167)credit report 信貸報告書(shū)
C (168)creditor 債權人
C (169)creditor days ratio 應付賬款天數率
C (170)creditors ledger 應付賬款分類(lèi)賬
C (171)critical event 關(guān)鍵事項
C (172)critical path 關(guān)鍵路線(xiàn)
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 現時(shí)成本會(huì )計
C (176)current liabilities 流動(dòng)負債
C (177)current purchasing power accounting 現時(shí)購買(mǎi)力會(huì )計
C (178)current ratio 流動(dòng)比率
C (179)cut-off 截止
C (180)CVP 本量利分析
C (181)cycle time 周轉時(shí)間
D (182)debenture 債券
D (183)debit note 借項通知
D (184)debit capacity 舉債能力
D (185)debt ratio 債務(wù)比率
D (186)debtor 債務(wù)人;應收賬款
D (187)debtor days ratio 應收賬款天數率
D (188)debtors ledger 應收賬款分類(lèi)賬
D (189)debtor’ age analysis 應收賬款賬齡分析
D (190)decision driven costs 決策連動(dòng)成本
D (191)decision tree 決策樹(shù)
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 (196)delivery note 交貨單
D (197)departmental accounts 部門(mén)報表
D (198)departmental budget 部門(mén)預算
D (199)depreciation 折舊
D (200)dispatch note 發(fā)運單
D (201)development cost 開(kāi)發(fā)成本
D (202)differential cost 差別成本
D (203)direct cost 直接成本
D (204)direct debit 直接借項
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 (208)directs on indirect work 間接工作事項上的工時(shí)
D (209)discount rate 貼現率
D (210)discounted cash flow 現金流量貼現
D (211)discretionary cost 酌量成本
D (212)distribution cost 攤銷(xiāo)成本
D (213)diversions 移用
D (214)diverted 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
D (219)dog 疲軟產(chǎn)品
D (220)double entry accounting 復式會(huì )計
D (221)double-entry book-keeping 復式薄記
D (222)doubtful debts 可疑債務(wù)
D (223)down time 停工時(shí)間
D (224)dynamic programming 動(dòng)態(tài)規劃
E (225)earning per share 每股盈利
E (226)earning ratio 市盈率
E (227)economic order quantity(EOQ) 經(jīng)濟訂購批量
E (228)efficient market hypothesis 有效市場(chǎng)假設
E (229)efficiency ration 效率性比率
E (230)element of cost 成本要素
E (231)entity 經(jīng)濟個(gè)體
E (232)environmental audit 環(huán)境審計
E (233)environmental impact assessment 環(huán)境影響評價(jià)
E (234)EOQ 經(jīng)濟訂購批量
E (235)equity 權益
E (236)equity method of accounting 權益法會(huì )計計算
E (237)equity share capital 權益股本
E (238)equivalent units 當量
E (239)event 事項
E (240)exceptional items 例外事項
E (241)expected value 期望值
E (242)expenditure 支出
E (243)expenses 費用
E (244)external audit 外部審計
E (245)external failure cost 外部損失成本
E (246)extraordinary items 非常事項
F (247)factory goods 讓售商品
F (248)factoring 應收帳款讓售
F (249)fair value 公允價(jià)值
F (250)feedback 反饋
F (251)FIFO 先近先出法
F (252)final accounts 年終報表
F (253)finance lease 融資租賃
F (254)financial accounting 財務(wù)會(huì )計
F (255)financial accounts calendar adjustment 財務(wù)報表的日歷時(shí)間調整
F (256)financial management 財務(wù)管理
F (257)financial planning 財務(wù)計劃
F (258)financial statement 財務(wù)報表
F (259)finished goods 完成品
F (260)fixed asset 固定資產(chǎn)
F (261)fixed overhead 固定制造費用
F (262)fixed asset turnover 固定資產(chǎn)周轉率
F (263)fixed assets register 固定資產(chǎn)登記薄
F (264)fixed cost 固定成本
F (265)flexed budget 變動(dòng)限額預算
F (266)flexible budget 彈性預算
F (267)float time 浮動(dòng)時(shí)間
F (268)floating charge 流動(dòng)抵押
F (269)flow of funds statement 資金流量表
F (270)forecasting 預測
F (271)founder’s shares 發(fā)起人股份
F (272)full capacity 滿(mǎn)負荷生產(chǎn)能力
F (273)function costing 職能成本計算
F (274)functional budget 職能預算
F (275)fund accounting 基金會(huì )計
F (276)fundamental accounting concept 基礎會(huì )計概念
F (277)fungible assets 可互換資產(chǎn)
F (278)futuristic planning 遠景計劃
G (279)gap analysis 間距分析
G (280)gearing 舉債經(jīng)營(yíng)比率(杠桿)
G (281)goal congruence 目標一致性
G (282)going concern concept 持續經(jīng)營(yíng)概念
G (283)goods received note 商品收訖單
G (284)goodwill 商譽(yù)
G (285)gross dividend yield 總股息產(chǎn)出率
G (286)gross margin 總邊際
G (287)gross profit 毛利潤
G (288)gross profit percentage 毛利潤百分比
G (289)group 企業(yè)集團
G (290)group accounts 集團報表
H (291)high-geared 高結合杠桿(比例)
H (292)hire purchase 租購
H (293)historical cost 歷史成本
H (294)historical cost accounting 歷史成本會(huì )計
H (295)hours 小時(shí)
H (296)hurdle rate 最低可接受的報酬率
I (297)ideal standard 理想標準
I (298)idle capacity ration 閑置生產(chǎn)能力比率
I (299)idle time 閑置時(shí)間
I (300)impersonal accounts 非記名賬戶(hù)
I (301)imprest system 定額備用制度
I (302)income and expenditure account 收益和支出報表
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 (309)intangible asset 無(wú)形資產(chǎn)
I (310)integrated accounts 綜合報表
I (311)interdependency concept 關(guān)聯(lián)性概念
I (312)interest cover 利息保障倍數
I (313)interlocking accounts 連鎖報表
I (314)internal audit 內部審計
I (315)internal check 內部牽制
I (316)internal control system 內部控制體系
I (317)internal failure cost 內部損失成本
I (318)internal rate of return(IRR) 內含報酬率
I (319)inventory 存貨
I (320)investment 投資
I (321)investment center 投資中心
I (322)invoice register 發(fā)票登記薄
I (323)issued share capital 已發(fā)行股本
J (324)job 定單
J (325)job card 工作卡
J (326)job costing 工作成本計算
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
J (331)joint venture 合資經(jīng)營(yíng)
J (332)journal 日記賬
J (333)just-in-time(JIT) 適時(shí)制度
J (334)just-in-time production 適時(shí)生產(chǎn)
J (335)just-in-time purchasing 適時(shí)購買(mǎi)
K (336)key factor 關(guān)鍵因素
L (337)labour 人工
L (338)labour transfer note 人工轉移單
L (339)leaning curve 學(xué)習曲線(xiàn)
L (340)ledger 分類(lèi)賬戶(hù)
L (341)length of order book 定單平均周期
L (342)letter of credit 信用證
L (343)leverage 舉債經(jīng)營(yíng)比率
L (344)liabilities 負債
L (345)life cycle costing 壽命周期成本計算
L (346)LIFO 后近先出法
L (347)limited liability company 有限責任公司
L (348)limiting factor 限制因素
L (349)line-item budget 明細支出預算
L (350)liner programming 線(xiàn)性規劃
L (351)liquid assets 變現資產(chǎn)
L (352)liquidation 清算
L (353)liquidity ratios 易變現比率
L (354)loan 貸款
L (355)loan capital 借入資本
L (356)long range planning 長(cháng)期計劃
L (357)lost time record 虛耗時(shí)間記錄
L (358)low geared 低結合杠桿(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 機器小時(shí)率
M (361)machine time record 機器時(shí)間記錄
M (362)managed cost 管理成本
M (363)management accounting 管理會(huì )計
M (364)management accounting concept 管理會(huì )計概念
M (365)management accounting guides 管理會(huì )計指導方針
M (366)management audit 管理審計
M (367)management buy-out 管理性購買(mǎi)產(chǎn)權
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 邊際成本計算
M (373)mark-down 降低標價(jià)
M (374)mark-up 提高標價(jià)
M (375)market risk premium 市場(chǎng)分險補償
M (376)market share 市場(chǎng)份額
M (377)marketing cost 營(yíng)銷(xiāo)成本
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 材料轉移單
M (383)memorandum of association 公司設立細則
M (384)merger 兼并
M (385)merger accounting 兼并會(huì )計
M (386)minority interest 少數股權
M (387)mixed cost 混合成本
N (388)net assets 凈資產(chǎn)
N (389)net book value 凈賬面價(jià)值
N (390)net liquid funds 凈可變現資金
N (391)net margin 凈邊際
N (392)net present value(NPV) 凈現值
N (393)net profit 凈利潤
N (394)net realizable value 可變現凈值
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(hù)
N (399)nominal share capital 名義股本
N (400)nominal holding 代理持有股份
N (401)non-adjusting events 非調整事項
N (402)non-financial performance measurement 非財務(wù)業(yè)績(jì)計量
N (403)non-integrated accounts 非綜合報表
N (404)non-liner programming 非線(xiàn)性規劃
N (405)non-voting shares 無(wú)表決權的股份
N (406)notional cost 名義成本
N (407)number of days stock 存貨周轉天數
N (408)number of weeks stock 存貨周轉周數
O (409)objective classification 客體分類(lèi)
O (410)obsolescence 陳舊
O (411)off balance sheet finance 資產(chǎn)負債表外籌資
O (412)offer for sale 標價(jià)出售
O (413)operating budget 經(jīng)營(yíng)預算
O (414)operating lease 經(jīng)營(yíng)租賃
O (415)operating statement 營(yíng)業(yè)報表
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 (419)operating plans 經(jīng)營(yíng)計劃
O (420)opportunity cost 機會(huì )成本
O (421)order 定單
O (422)ordinary shares 普通股
O (423)out-of-date cheque 過(guò)期支票
O (424)over capitalization 過(guò)分資本化
O (425)overhead 制造費用
O (426)overhead absorption rate 制造費用分配率
O (427)overhead cost 制造費用
O (428)overtrading 超過(guò)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 認定股本
P (431)parent company 母公司
P (432)pareto distribution 帕累托分布
P (433)participating preference shares 參與優(yōu)先股
P (434)partnership 合伙
P (435)payable ledger 應付款項賬戶(hù)
P (436)payback 回收期
P (437)payments and receipts account 收入和支出報表
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 利潤對營(yíng)業(yè)額比率
P (442)period cost 期間成本
P (443)perpetual inventory 永續盤(pán)存
P (444)personal account 記名賬戶(hù)
P (445)PEPT 項目評審法
P (446)petty cash account 備用金賬戶(hù)
P (447)petty cash voucher 備用金憑證
P (448)physical inventory 實(shí)地盤(pán)存
P (449)planning 計劃
P (450)planning horizon 計劃時(shí)限
P (451)planning period 計劃期間
P (452)policy cost 政策成本
P (453)position audit 狀況審計
P (454)post balance sheet events 資產(chǎn)負債表編后事項
P (455)practical capacity 實(shí)際生產(chǎn)能力
P (456)pre-acquisition losses 購置前損失
P (457)pre-acquisition profits 購置前利潤
P (458)preference shares 優(yōu)先股
P (459)preference creditors 優(yōu)先債權人
P (460)preferred creditors 優(yōu)先債權人
P (461)prepayments 預付款項
P (462)present value 現值
P (463)prevention cost 預防成本
P (464)price ratio 市盈率
P (465)prime cost 主要成本
P (466)prime entry-books of 原始分錄登記薄
P (467)principal budget factor 主要預算因素
P (468)prior charge capital 優(yōu)先股
P (469)prior year adjustments 以前年度調整
P (470)priority base budgeting 優(yōu)先順序體制的預算
P (471)private company 私人公司
P (472)pro-forma invoice 預開(kāi)發(fā)票
P (473)problem child 問(wèn)號產(chǎn)品
P (474)process costing 分步成本計算
P (475)process time 加工時(shí)間
P (476)product cost 產(chǎn)品成本
P (477)Product life cycle 產(chǎn)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 利潤中心
P (482)profit per employee 每員工利潤
P (483)profit retained for the year 年度利潤留存
P (484)profit to turnover ratio 利潤對營(yíng)業(yè)額比率
P (485)profit-volume graph 利量圖
P (486)profitability index 盈利指數
P (487)programming 規劃
P (488)project evaluation and review technique 項目評審法
P (489)projection 預計
P (490)promissory note 本票
P (491)prospectus 募債說(shuō)明書(shū)
P (492)provisions for liabilities and charges 償債和費用準備
P (493)prudent concept 穩健性概念
P (494)public company 公開(kāi)公司
P (495)purchase order 訂購單
P (496)purchase requisition 請購單
P (497)purchase ledger 采購賬戶(hù)
Q (498)quality related costs 質(zhì)量有關(guān)成本
Q (499)queuing time 排隊時(shí)間
R (500)rate 率
R (501)ratio 比率
R (502)ration pyramid 比率金字塔
R (503)raw material 原材料
R (504)receipts and payments account 收入和支付報表
R (505)receivable ledger 應收款項賬戶(hù)
R (506)redeemable shares 可贖回股份
R (507)redemption 贖回
R (508)registered share capital 注冊資本
R (509)rejects 廢品
R (510)relevancy concept 相關(guān)性概念
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)replacement price 重置價(jià)格
R (515)report 報表
R (516)reporting 報告
R (517)research cost, applied 應用性研究成本
R (518)research cost, pure or basic 理論或基礎研究成本
R (519)reserves 留存收益
R (520)residual income 剩余收益
R (521)responsibility center 責任中心
R (522)retention money 保留款額
R (523)return on capital employed 運用資本報酬率
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 認股權發(fā)行
R (530)rolling budget 滾動(dòng)預算
R (531)rolling forecast 滾動(dòng)預測
S (532)sales ledger 銷(xiāo)售分類(lèi)賬
S (533)sales order 銷(xiāo)售定單
S (534)sales per employee 每員工銷(xiāo)售額
S (535)scrap 廢料
S (536)scrip issue 紅股發(fā)行
S (537)secured creditors 有擔保的債權人
S (538)segmental reporting 分部報告
S (539)selling cost 銷(xiāo)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 服務(wù)成本中心
S (544)service costing 服務(wù)成本計算
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 購股權證方案
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 )責任成本
S (556)sole trader 獨資經(jīng)營(yíng)者
S (557)source and application of funds statement 資金來(lái)源和運用表
S (558)special order costing 特殊定單成本計算
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)stock turnover 存貨周轉率
S (566)stocktaking 盤(pán)點(diǎn)存貨
S (567)stores requisition 領(lǐng)料申請單
S (568)strategic business unit 戰略性經(jīng)營(yíng)單位
S (569)strategic management accounting 戰略管理會(huì )計
S (570)strategic planning 戰略計劃
S (571)strategy 戰略
S (572)subjective classification 主體分類(lèi)
S (573)subscribed share capital 已認購的股本
S (574)subsidiary undertaking 子公司
S (575)sunk cost 沉沒(méi)成本
S (576)supply estimate 預算估計
S (577)supply expenditure 預算支出
S (578)suspense account 暫記賬戶(hù)
S (579)SWOT analysis 長(cháng)處和短處,機會(huì )和威脅分析
S (580)system 制度,體系
T (581)tactical planning 策略計劃
T (582)tactics 策略
T (583)take-over 接收
T (584)tangible asset 有形資產(chǎn)
T (585)tangible fixed asset statement 有形固定資產(chǎn)表
T (586)target cost 目標成本
T (587)terotechnology 設備綜合工程學(xué)
T (588)throughput accounting 生產(chǎn)量會(huì )計
T (589)time 時(shí)間
T (590)time sheet 時(shí)間記錄表
T (591)total assets 總資產(chǎn)
T (592)total quality management 全面質(zhì)量管理
T (593)total stocks 存貨總計
T (594)trade creditors 購貨客戶(hù)(應付賬款)
T (595)trade debtors 銷(xiāo)貨客戶(hù)(應收賬款)
T (596)trading profit and loss account 營(yíng)業(yè)損益表
T (597)transfer price 轉讓價(jià)格
T (598)transit time 中轉時(shí)間
T (599)treasurership 財務(wù)長(cháng)制度
T (600)trail balance 試算平衡表
T (601)turnover 營(yíng)業(yè)額
U (602)uncalled share capital 未催繳股本
U (603)under capitalization 不足資本化
U (604)under or over-absorbed overhead 少吸收或多吸收的制造費用
U (605)uniform accounting 統一會(huì )計
U (606)uniform costing 統一成本計算
U (607)unissued share capital 未發(fā)行股本
V (608)value 價(jià)值
V (609)value added 增值
V (610)value analysis 價(jià)值分析
V (611)value for money audit 經(jīng)濟效益審計
V (612)vote 表決
V (613)voucher 憑證
W (614)waiting time 等候時(shí)間
W (615)waste 廢品(料)
W (616)wasting asset 遞耗資產(chǎn)
W (617)weighted average cost of capital 資本的加權平均成本
W (618)weighted average price 加權平均價(jià)格
W (619)with resource 有追索權
W (620)without recourse 無(wú)追索權
W (621)working capital 營(yíng)運資本
W (622)write-down 減值
Z (623)zero base budgeting 零基預算
Z (624)zero coupon bond 無(wú)息債券
Z (625)Z score 破產(chǎn)預測計分法
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