1、常用會(huì)計(jì)英語(yǔ)詞匯基本詞匯A account 賬戶(hù)，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)菖責(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)agency cost 代理成本A(9)accountingbases 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)account

2、ingrate of return會(huì)計(jì)報(bào)酬率A(14)accountingreference date 會(huì)計(jì)參照 日A(15)accountingreference period 會(huì)計(jì)參照期間A (16)accrual concept 應(yīng)計(jì)概念A(yù) (17)accrual expenses 應(yīng)計(jì)費(fèi)用A (18)acid test ratio 速動(dòng)比率(酸性測(cè)試比率)A (19)acquisition 收購(gòu)A (20)acquisition accounting 收購(gòu)會(huì)計(jì)A(21)adjustingevents 調(diào)整事項(xiàng)A (22)administrative expenses 行政管理費(fèi)A (2

3、3)amortization 攤銷(xiāo)A(24)analyticalreview 分析性復(fù)核A (25)annual equivalent cost 年度等量成本法A(26)annualreport and accounts年度報(bào)告和報(bào)表A(27)appraisalcost 檢驗(yàn)成本A (28)appropriation account盈余分配賬戶(hù)A (29)articles of association公司章程細(xì)則A(30)assets 資產(chǎn)A (31)assets cover 資產(chǎn)擔(dān)保A(32)assetvalueper share每股資產(chǎn)價(jià)值A(chǔ)(33)associatedcompany聯(lián)營(yíng)公

4、司A(34)attainablestandard可達(dá)標(biāo)準(zhǔn)A(35)attributableprofit可歸屬利潤(rùn)A(36)audit審計(jì)A(37)auditreport審計(jì)報(bào)告A(38)auditingstandards 審計(jì)準(zhǔn)則A(39)authorized sharecapital 額定股本A(40)availablehours可用小時(shí)A(41)avoidablecosts可避免成本BB(42)back-to-back loan 易幣貸款(43)backflush accounting 倒退成本計(jì)算B(44)bad debts 壞帳BB(45)bad debts ratio 壞帳比率(46

5、)bank charges 銀行手續(xù)費(fèi)B(47)bank overdraft銀行透支B(48)bank reconciliation銀行存款調(diào)節(jié)表B(49)bank statement 銀行對(duì)賬單B(50)bankruptcy 破產(chǎn)B(51)basis of apportionment分?jǐn)偦A(chǔ)BB(52)batch 批量(53)batch costing 分批成本計(jì)算B(54)beta factor B(市場(chǎng))風(fēng)險(xiǎn)因素BBB(55)bill 賬單(56)bill of exchange 匯票B(57)bill of lading 提單B(58)bill of materials用料預(yù)計(jì)單B(5

6、9)bill payable 應(yīng)付票據(jù)B(60)bill receivable 應(yīng)收票據(jù)B(61)bin card存貨記錄卡BB(62)bonus 紅利(63)book-keeping 薄記B(64)Boston classification 波士頓分類(lèi)BB(65)breakevenchart 保本圖(66)breakevenpoint保本點(diǎn)B(67)breaking-down time 復(fù)位時(shí)間B(68)budget 預(yù)算B(69)budget center 預(yù)算中心B(70)budget cost allowance預(yù)算成本折讓B(71)budget manual 預(yù)算BB(72)budg

7、et period預(yù)算期間(73)budgetary control預(yù)算控制B(74)budgeted capacity 預(yù)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CC(79)called-up share capital 催繳股本(80)capacity 生產(chǎn)能力C(81)capacity ratios 生產(chǎn)能力比率CC(82)capital 資本(83)capital assets pricing model 資本資產(chǎn)計(jì)價(jià)模式CC(84)

8、capitalcommitment 承諾資本(85)capitalemployed 已運(yùn)用的資本CCC(86)capitalexpenditure資本支出(87)capitalexpenditureauthorization 資本支出核準(zhǔn)(88)capitalexpenditurecontrol 資本支出控制CC(89)capital expenditure proposal 資本支出 Mt(90)capital funding planning資本基金籌集計(jì)劃C(91)capital gain 資本收益CCCC(92)capital investment appraisal 資本投資評(píng)估(9

9、3)capital maintenance 資本保全(94)capital resource planning資本資源計(jì)劃(95)capital surplus 資本盈余CC(96)capital turnover資本周轉(zhuǎn)率(97)card 記錄卡C(98)cash 現(xiàn)金CC(99)cash account 現(xiàn)金賬戶(hù)(100)cash book 現(xiàn)金賬薄CC(101)cash cow 金牛產(chǎn)品(102)cash flow 現(xiàn)金流量CCC(103)cash flowbudget 現(xiàn)金流量預(yù)算(104)cash flowstatement 現(xiàn)金流量表(105)cash ledger 現(xiàn)金分類(lèi)賬CC

10、C(106)cash limit現(xiàn)金限額(107)CCA現(xiàn)時(shí)成本會(huì)計(jì)(108)center 中心CC(109)changeover time變更時(shí)間(110)chartered entity 特許經(jīng)濟(jì)個(gè)體CCC(111)cheque 支票(112)cheque register支票登記薄(113)classification 分類(lèi)CC(114)clock card 工時(shí)卡(115)code 代碼CCC(116)commitment accounting承諾確認(rèn)會(huì)計(jì)(117)common cost 共同成本(118)company limited by guarantee 有限擔(dān)保責(zé)任公司CCC

11、C(119)company limited by shares 股份有限公司(120)competitive position 競(jìng)爭(zhēng)能力狀況(121)concept 概念(122)conglomerate跨行業(yè)企業(yè)CC(123)consistency concept 一致性概念(124)consolidated accounts 合并報(bào)表C(125)consolidation accounting 合并會(huì)計(jì)CC(126)consortium 財(cái)團(tuán)(127)contingency plan應(yīng)急計(jì)劃CC(128)contingent liabilities或有負(fù)債(129)continuous o

12、peration連續(xù)生產(chǎn)CCC(130)contra 抵消(131)contract cost 合同成本(132)contract costing 合同成本計(jì)算CC(133)contribution centre貢獻(xiàn)中心(134)contribution chart 貢獻(xiàn)圖C(135)control 控制CCCC(136)control account 控制賬戶(hù)(137)control limits控制限度(138)controllability concept 可控制概念(139)controllable cost 可控制成本CC(140)conversion cost 加工成本(141)c

13、onvertible loan stock可轉(zhuǎn)換為股票的貸款C(142)corporate appraisal公司評(píng)估CC(143)corporate planning公司計(jì)劃(144)corporate social reporting公司社會(huì)才艮告CC(145)cost 成本(146)cost account 成本賬戶(hù)CCC(147)costaccounting成本會(huì)計(jì)(148)costaccountingmanual成本(149)costadjustment成本調(diào)整CCC(150)cost allocation成本分配(151)cost apportionment 成本分?jǐn)?152)co

14、st attribution 成本歸屬CC(153)cost audit 成本審計(jì)(154)cost benefit analysis 成本效益分析CCC(155)costcenter 成本中心(156)costdriver 成本動(dòng)因(157)cost of capital資本成本CC(158)costof goods sold 銷(xiāo)貨成本(159)costof non-conformance 非相符成本CCC(160)costof sales 銷(xiāo)售成本(161)costreduction成本降低(162)cost structure成本結(jié)構(gòu)CCCC(163)cost unit 成本單位(164

15、)cost-volume-profit analysis(CVP)本量利分析(165)costing成本計(jì)算(166)credit note 貸項(xiàng)通知CC(167)credit report 指貸報(bào)告書(shū)(168)creditor 債權(quán)人C(169)creditor days ratio 應(yīng)付賬款天數(shù)率CC(170)creditors ledger 應(yīng)付賬款分類(lèi)賬(171)critical event 關(guān)鍵事項(xiàng)CC(172)critical path 關(guān)鍵路線(173)cumulative preference shares 累積優(yōu)先股.C(174)currentasset 流動(dòng)資產(chǎn)C(175)

16、currentcost accounting 現(xiàn)時(shí)成本會(huì)計(jì)C(176)currentliabilities流動(dòng)負(fù)債C(177)currentpurchasing power accounting 現(xiàn)時(shí)購(gòu)買(mǎi)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)cycle ttime 周轉(zhuǎn)時(shí)間D(182)debenture 債券D(183)debit inote 借項(xiàng)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(yīng)收賬款D(187)debtorda

17、ys ratio 應(yīng)收賬款天數(shù)率D(188)debtorsledger應(yīng)收賬款分類(lèi)賬D(189)debtorage analysis 應(yīng)收賬款賬齡分析D(190)decisiondriven costs 決策連動(dòng)成本D(191)decisiontree 決策樹(shù)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)departmental accounts 部門(mén)報(bào)表D(198)departmental bud

18、get 部門(mén)預(yù)算D(199)depreciation 折舊D(200)dispatchnote 發(fā)運(yùn)單D(201)development cost 開(kāi)發(fā)成本D(202)differential cost差別成本D(203)directcost 直接成本D(204)directdebit 直接借項(xiàng)D(205)directhours yield直接小時(shí)產(chǎn)出率D(206)directlabour cost percentage rate 直接人工成本百分比D(207)directlabour hour rate 直接人工小時(shí)率D(208)directson indirect work間接工作事項(xiàng)上的

19、工時(shí)D(209)discountrate 貼現(xiàn)率D(210)discounted cash flow現(xiàn)金流量貼現(xiàn)D(211)discretionary cost 酌量成本D(212)distribution cost 攤銷(xiāo)成本D(213)diversions 移用D(214)divertedhours 移用小時(shí)D(215)divertedhours ratio移用工時(shí)比率D(216)dividend股利D(217)dividendcover股利產(chǎn)出率DDDDDDDEEEEEEEEEEEEEEEEEEEEEEFFFFFFFFFFFFFFF(218)dividend per share 每股股利(

20、219)dog疲軟產(chǎn)品(220)double entry accounting 復(fù)式會(huì)計(jì)(221)double-entry book-keeping復(fù)式薄記(222)doubtful debts 可疑債務(wù)(223)down time停工時(shí)間(224)dynamic programming動(dòng)態(tài)規(guī)戈 U(225)earning per share 每股盈利(226)earning ratio 市盈率(227)economic order quantity(EOQ)經(jīng)濟(jì)訂購(gòu)批量(228)efficient market hypothesis 有效市場(chǎng)假設(shè)(229)efficiency ration效

21、率性比率(230)element of cost 成本要素(231)entity經(jīng)濟(jì)個(gè)體(232)environmental audit 環(huán)境審計(jì)(233)environmental impact assessment 環(huán)境影響評(píng)價(jià)(234)EOQ 經(jīng)濟(jì)訂購(gòu)批量(235)equity 權(quán)益(236)equitymethod of accounting權(quán)益法會(huì)計(jì)計(jì)算(237)equityshare capital 權(quán)益股本(238)equivalent units 當(dāng)量(239)event 事項(xiàng)(240)exceptional items 例外事項(xiàng)(241)expected value 期望值(

22、242)expenditure 支出(243)expenses 費(fèi)用(244)external audit外部審計(jì)(245)external failure cost 外部損失成本(246)extraordinary items 非常事項(xiàng)(247)factory goods 讓售商品(248)factoring 應(yīng)收帳款讓售(249)fair value公允價(jià)值(250)feedback 反饋(251)FIFO先近先出法(252)final accounts 年終報(bào)表(253)finance lease 融資租賃(254)financial accounting財(cái)務(wù)會(huì)計(jì)(255)financi

23、alaccounts calendar adjustment 財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整(256)financial management 財(cái)務(wù)管理(257)financialplanning財(cái)務(wù)計(jì)劃(258)financial statement 財(cái)務(wù)報(bào)表(259)finished goods 完成品(260)fixed asset 固定資產(chǎn)(261)fixed overhead 固定制造費(fèi)用FF(262)fixedasset turnover固定資產(chǎn)周轉(zhuǎn)率(263)fixedassets register 固定資產(chǎn)登記薄F(264)fixed cost 固定成本FF(265)flexed bu

24、dget變動(dòng)限額預(yù)算(266)flexible budget 彈性預(yù)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(yù)測(cè)F(271)founders shares 發(fā)起人股份FF(272)full capacity滿負(fù)荷生產(chǎn)能力(273)function costing職能成本計(jì)算F(274)functional budget 職能預(yù)算FF(275)fund accounting基金會(huì)計(jì)(276)fundamental accounting

25、concept 基礎(chǔ)會(huì)計(jì)概念F(277)fungible assets 可互換資產(chǎn)F(278)futuristic planning 遠(yuǎn)景計(jì)劃GGG(279)gap analysis 間距分析(280)gearing舉債經(jīng)營(yíng)比率(杠桿)(281)goal congruence目樂(lè)-致性GGG(282)going concern concept 持續(xù)經(jīng)營(yíng)概念(283)goods received note 商品收訖單(284)goodw川 商含GG(285)gross dividend yield總股息產(chǎn)出率(286)grossmargin 總邊際GGG(287)gross profit毛利潤(rùn)(

26、288)gross profitpercentage 毛利潤(rùn)百分比(289)group企業(yè)集團(tuán)G(290)group accounts 集團(tuán)報(bào)表H(291)high-geared 高結(jié)合杠桿(比例)HH(292)hire purchase 租購(gòu)(293)historical cost 歷史成本H(294)historical cost accounting歷史成本會(huì)計(jì)H(295)hours 小時(shí)HIIIIIIIII(296)hurdle rate 最低可接受的報(bào)酬率(297)ideal standard 理想標(biāo)準(zhǔn)(298)idle capacity ration 閑置生產(chǎn)能力比率(299)id

27、le time 閑置時(shí)間(300)impersonal accounts 非記名賬戶(hù)(301)imprest system 定額備用制度(302)income and expenditure account 收益和支出報(bào)表(303)incomplete records 不完善記錄(304)incremental cost 增量成本(305)incremental yield增量廣出率I(306)indirectcost 間接成本I(307)indirecthours 間接小時(shí)I(308)insolvency 無(wú)力償付I(309)intangibleasset 無(wú)形資產(chǎn)I(310)integra

28、tedaccounts 綜合報(bào)表I (311)interdependency concept 關(guān)聯(lián)性概念I(lǐng)(312)interestcover 利息保障倍數(shù)I (313)interlocking accounts 連鎖報(bào)表I (314)internalaudit 內(nèi)部審計(jì)I (315)internalcheck 內(nèi)部牽制I (316)internalcontrol system 內(nèi)部控制體系I (317)internalfailure cost內(nèi)部損失成本I (318)internalrate of return(IRR)內(nèi)含報(bào)酬率I (319)inventory存貨I(320)investm

29、ent 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(jì)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)j

30、ust-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(gòu)買(mǎi)K (336)key factor 關(guān)鍵因素L (337)labour 人工L (338)labour transfer note 人工轉(zhuǎn)移單L (339)leaning curve 學(xué)習(xí)曲線L (340)ledger 分類(lèi)賬戶(hù)L (341)length of order book te 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)liabil

31、ities 負(fù)債L (345)life cycle costing 壽命周期成本計(jì)算L (346)LIFO 后近先出法L (347)limited liability company 有限 公司L (348)limiting factor 限制因素L (349)line-item budget明細(xì)支出預(yù)算LL(350)liner programming線性規(guī)劃(351)liquid assets 變現(xiàn)資產(chǎn)L(352)liquidation 清算LL(353)liquidity ratios易變現(xiàn)比率(354)loan 貸款L(355)loan capital借入資本L(356)long ran

32、ge planning長(zhǎng)期計(jì)劃L(357)lost time record 虛耗時(shí)間記錄L(358)low geared 低結(jié)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MM(360)machinehour rate 機(jī)器小時(shí)率(361)machinetime record 機(jī)器時(shí)間記錄M(362)managed cost 管理成本MM(363)management accounting 管理會(huì)計(jì)(364)management accounting concept 管理會(huì)計(jì)概念M(365)manag

33、ement accounting guides 管理會(huì)計(jì)指導(dǎo)方針M(366)management audit 管理審計(jì)M(367)management buy-out 管理性購(gòu)買(mǎi)產(chǎn)權(quán)M(368)management by exception 例外管理原則M(369)margin 邊際MM(370)margin of safety ration 安全邊際比率(371)margin cost 邊際成本M(372)margin costing 邊際成本計(jì)算MM(373)mark-down降低標(biāo)價(jià)(374)mark-up 提高標(biāo)價(jià)M(375)market risk premium市場(chǎng)分險(xiǎn)補(bǔ)償M(376

34、)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MM(380)materials requisition 領(lǐng)料單(381)materials returned note 退料單M(382)materials transfer note 材料轉(zhuǎn)移單M(383)memorandum of association 公司設(shè)立細(xì)貝 1M(384)mergerM(385)merger accounting 兼并會(huì)計(jì)M(386)minority inter

35、est少數(shù)股權(quán)MN(387)mixed cost 混合成本(388)net assets 凈資產(chǎn)N(389)net book value 凈賬面價(jià)值NN(390)net liquid funds凈可變現(xiàn)資金(391)net margin 凈邊際N(392)net present value(NPV)凈現(xiàn)值N(393)net profit 凈利潤(rùn).N N N N N N N N N N N N N N N O O O O O O O O O O O O O O O O O O O O P P P P P P P P P(394)net realizable value 可變現(xiàn)凈值(395)net

36、 worth 資產(chǎn)凈值(396)network analysis網(wǎng)絡(luò)分析(397)noise 干撈(398)nominalaccount 名義賬戶(hù)(399)nominal share capital 名義股本(400)nominalholding代理持有股份(401)non-adjusting events 非調(diào)整事項(xiàng)(402)non-financial performance measurement 財(cái)務(wù)業(yè)績(jī)計(jì)量(403)non-integrated accounts 非綜合報(bào)表(404)non-liner programming 非線性規(guī)劃(405)non-voting shares無(wú)表決

37、權(quán)的股份(406)notional cost 名義成本(407)numberof days stock 存貨周轉(zhuǎn)天數(shù)(408)numberof weeks stock 存貨周轉(zhuǎn)周數(shù)(409)objective classification客體分類(lèi)(410)obsolescence 陳舊(411)off balance sheet finance 資產(chǎn)負(fù)債表外籌資(412)offer for sale 標(biāo)價(jià)出售(413)operating budget 經(jīng)營(yíng)預(yù)算(414)operatinglease經(jīng)營(yíng)租賃(415)operating statement 營(yíng)業(yè)報(bào)表(416)operationti

38、me操作時(shí)間(417)operationalcontrol經(jīng)營(yíng)控制(418)operationalgearing 經(jīng)營(yíng)杠桿(419)operatingplans經(jīng)營(yíng)計(jì)劃(420)opportunity cost 機(jī)會(huì)成本(421)order 定單(422)ordinary shares 普通股(423)out-of-date cheque 過(guò)期支票(424)over capitalization過(guò)分資本化(425)overhead 制造費(fèi)用(426)overhead absorption rate 制造費(fèi)用分配率(427)overhead cost 制造費(fèi)用(428)overtrading超過(guò)

39、營(yíng)業(yè)資金的經(jīng)營(yíng)(429)paid cheque 已付支票(430)paid-up share capital 認(rèn)定股本(431)parent company 母公司(432)pareto distribution 帕累托分布(433)participating preference shares 參與優(yōu)先股(434)partnership 合伙(435)payable ledger應(yīng)付款項(xiàng)賬戶(hù)(436)payback 回收期(437)payments and receipts account 收入和支出才艮表PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP

40、P(438)payments withheld 保留款額(439)payroll 工資單(440)payroll analysis 工資分析(441)percentage profit on turnover利潤(rùn)對(duì)營(yíng)業(yè)額比率(442)period cost 期間成本(443)perpetual inventory 永續(xù)盤(pán)存(444)personal account 記名賬戶(hù)(445)PEPT 項(xiàng)目評(píng)審法(446)pettycash account 備用金賬戶(hù)(447)pettycash voucher 備用金憑證(448)physical inventory實(shí)地盤(pán)存(449)planning

41、計(jì)劃(450)planning horizon計(jì)劃時(shí)限(451)planning period計(jì)劃期間(452)policy cost 政策成本(453)position audit 狀況審計(jì)(454)post balance sheet events 資產(chǎn)負(fù)債表編后事項(xiàng)(455)practical capacity實(shí)際生產(chǎn)能力(456)pre-acquisitionlosses 購(gòu)置前損失(457)pre-acquisitionprofits購(gòu)置前利潤(rùn)(458)preference shares 優(yōu)先股(459)preference creditors 優(yōu)先債權(quán)人(460)preferred

42、 creditors優(yōu)先債權(quán)人(461)prepayments預(yù)付款項(xiàng)(462)present value 現(xiàn)值(463)prevention cost 預(yù)防成本(464)price ratio 市盈率(465)prime cost 主要成本(466)prime entry-books of 原始分錄登記薄(467)principal budget factor 主要預(yù)算因素(468)prior charge capital 優(yōu)先股(469)prior year adjustments 以前年度調(diào)整(470)priority base budgeting優(yōu)先順序體制的預(yù)算(471)privat

43、e company 私人公司(472)pro-forma invoice 預(yù)開(kāi)發(fā)票(473)problem child問(wèn)號(hào)產(chǎn)品(474)process costing 分步成本計(jì)算(475)process time 加工時(shí)間(476)product cost 產(chǎn)品成本(477)Product life cycle 產(chǎn)品壽命周期(478)productioncost 生產(chǎn)成本(479)productioncost of sales 售貨成本(480)production volume ratio生產(chǎn)業(yè)務(wù)量比率(481)profit center 利潤(rùn)中心P (482)profit per emp

44、loyee 每員工利潤(rùn)P(483)profitretained for the year 年度利潤(rùn)留存P(484)profitto turnover ratio利潤(rùn)對(duì)營(yíng)業(yè)額比率P(485)profit-volumegraph 利量圖P(486)profitability index 盈利指數(shù)P(487)programming規(guī)劃P(488)project evaluationand review technique 項(xiàng)目評(píng)審法P(489)projection預(yù)計(jì)P(490)promissory note本票P(pán)(491)prospectus募債說(shuō)明書(shū)P(492)provisionsfor lia

45、bilitiesand charges償債和費(fèi)用準(zhǔn)備P(493)prudent concept穩(wěn)健性概念P(494)public company公開(kāi)公司P(495)purchaseorder 訂購(gòu)單P(496)purchaserequisition 請(qǐng)購(gòu)單P(497)purchaseledger 采購(gòu)賬戶(hù)Q (498)quality related costs 質(zhì)量有關(guān)成本Q (499)queuing time 排隊(duì)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)receiptsa

46、nd payments account收入和支付報(bào)表R(505)receivableledger應(yīng)收款項(xiàng)賬戶(hù)R(506)redeemable shares 可贖回股份R(507)redemption 贖回R(508)registeredshare capital注冊(cè)資本R(509)rejects /廢品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)replacement price 重置價(jià)格R(515)report 報(bào)

47、表R(516)reporting報(bào)告R(517)researchcost, applied應(yīng)用性研究成本R(518)researchcost, pure or basic埋論或基礎(chǔ)研究成本R(519)reserves留存收益R(520)residualincome 剩余收益R(521)responsibility center W# 中心R(522)retentionmoney 保留款額R(523)return on capital employed 運(yùn)用資本報(bào)酬率R(524)returns退回R(525)revenue收入R (526)revenue center 收入中心R (527)re

48、venueexpenditure收益支出R (528)revenueinvestment 收入性投資R (529)right issue 認(rèn)股權(quán)發(fā)行R (530)rolling budget 滾動(dòng)預(yù)算R (531)rolling forecast 滾動(dòng)預(yù)測(cè)S (532)sales ledger 銷(xiāo)售分類(lèi)賬S(533)salesorder銷(xiāo)售定單S (534)sales per employee 每員工銷(xiāo)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)segmental reporting 分部報(bào)告S(

49、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)servicecost center 服務(wù)成本中心S(544)servicecosting 服務(wù)成本計(jì)算S(545)set-up time 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)shareoption scheme 購(gòu)股權(quán)證方案S(550)sharepremium 股

50、票溢價(jià)S(551)sightdraft即期匯票S(552)single-entry book-keeping 單式薄記S(553)sinking fund 償債基金S(554)slacktime松弛時(shí)間S(555)social responsibility cost 社會(huì)責(zé)任成本S(556)sole trader獨(dú)資經(jīng)營(yíng)者S(557)source andapplication of funds statement 資金來(lái)源和運(yùn)用表S(558)special order costing 特殊定單成本計(jì)算S(559)staff costs職工成本S(560)statementof account

51、營(yíng)業(yè)賬單S(561)statementof affairs 財(cái)務(wù)狀況表S(562)statutorybody 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(zhuǎn)率S(566)stocktaking盤(pán)點(diǎn)存貨S(567)stores requisition 領(lǐng)料申請(qǐng)單S(568)strategic business unit 戰(zhàn)略性經(jīng)營(yíng)單位S (569)strategic management accounting 戰(zhàn)略管理會(huì)計(jì)S S S S S S S S S S S T T T T T T T T T T T T T T T T T T T T T U U U U U U V V V V V V(570)strategic planning 戰(zhàn)略計(jì)劃(571)strategy 戰(zhàn)略(572)subjective classification主體分類(lèi)(573)subscribed share capital已認(rèn)購(gòu)的股本(574)subsidiary undertaking 子公司(575)sunk cost 沉沒(méi)成本(576)supply estimate 預(yù)算估計(jì)(577)supply expenditure預(yù)算支出(578)suspense account 暫記賬戶(hù)(579)SWOT ana