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词汇积累:会计英语基本词汇

2016-08-25    来源:网络    【      美国外教 在线口语培训
会计基本词汇:
 
  A (1)account 账户,报表 
 
  A (2)accounting postulate 会计假设 
 
  A (3)accounting valuation 会计计价 
 
  A (4)accountability concept 经营责任概念 
 
  A (5)accountancy 会计职业 
 
  A (6)accountant 会计师 
 
  A (7)accounting 会计 
 
  A (8)agency cost 代理成本 
 
  A (9)accounting bases 会计基础 
 
  A (10)accounting manual 会计手册 
 
  A (11)accounting period 会计期间 
 
  A (12)accounting policies 会计方针 
 
  A (13)accounting rate of return 会计报酬率 
 
  A (14)accounting reference date 会计参照日 
 
  A (15)accounting reference period 会计参照期间 
 
  A (16)accrual concept 应计概念 
 
  A (17)accrual expenses 应计费用 
 
  A (18)acid test ratio 速动比率(酸性测试比率) 
 
  A (19)acquisition 收购 
 
  A (20)acquisition accounting 收购会计 
 
  A (21)adjusting events 调整事项 
 
  A (22)administrative expenses 行政管理费 
 
  A (23)amortization 摊销 
 
  A (24)analytical review 分析性复核 
 
  A (25)annual equivalent cost 年度等量成本法 
 
  A (26)annual report and accounts 年度报告和报表 
 
  A (27)appraisal cost 检验成本 
 
  A (28)appropriation account 盈余分配账户 
 
  A (29)articles of association 公司章程细则 
 
  A (30)assets 资产 
 
  A (31)assets cover 资产担保 
 
  A (32)asset value per share 每股资产价值 
 
  A (33)associated company 联营公司 
 
  A (34)attainable standard 可达标准 
 
  A (35)attributable profit 可归属利润 
 
  A (36)audit 审计 
 
  A (37)audit report 审计报告 
 
  A (38)auditing standards 审计准则 
 
  A (39)authorized share capital 额定股本 
 
  A (40)available hours 可用小时 
 
  A (41)avoidable costs 可避免成本
 
英语分类词汇

  B (42)back-to-back loan 易币贷款 
 
  B (43)backflush accounting 倒退成本计算 
 
  B (44)bad debts 坏帐 
 
  B (45)bad debts ratio 坏帐比率 
 
  B (46)bank charges 银行手续费 
 
  B (47)bank overdraft 银行透支 
 
  B (48)bank reconciliation 银行存款调节表 
 
  B (49)bank statement 银行对账单 
 
  B (50)bankruptcy 破产 
 
  B (51)basis of apportionment 分摊基础 
 
  B (52)batch 批量 
 
  B (53)batch costing 分批成本计算 
 
  B (54)beta factor B (市场)风险因素B 
 
  B (55)bill 账单 
 
  B (56)bill of exchange 汇票 
 
  B (57)bill of lading 提单 
 
  B (58)bill of materials 用料预计单 
 
  B (59)bill payable 应付票据 
 
  B (60)bill receivable 应收票据 
 
  B (61)bin card 存货记录卡 
 
  B (62)bonus 红利 
 
  B (63)book-keeping 薄记 
 
  B (64)Boston classification 波士顿分类 
 
  B (65)breakeven chart 保本图 
 
  B (66)breakeven point 保本点 
 
  B (67)breaking-down time 复位时间 
 
  B (68)budget 预算 
 
  B (69)budget center 预算中心 
 
  B (70)budget cost allowance 预算成本折让 
 
  B (71)budget manual 预算手册 
 
  B (72)budget period 预算期间 
 
  B (73)budgetary control 预算控制 
 
  B (74)budgeted capacity 预算生产能力 
 
  B (75)business center 经营中心 
 
  B (76)business entity 营业个体 
 
  B (77)business unit 经营单位 
 
  B (78)by-product 副产品
 
  C (79)called-up share capital 催缴股本 
 
  C (80)capacity 生产能力 
 
  C (81)capacity ratios 生产能力比率 
 
  C (82)capital 资本 
 
  C (83)capital assets pricing model 资本资产计价模式 
 
  C (84)capital commitment 承诺资本 
 
  C (85)capital employed 已运用的资本 
 
  C (86)capital expenditure 资本支出 
 
  C (87)capital expenditure authorization 资本支出核准 
 
  C (88)capital expenditure control 资本支出控制 
 
  C (89)capital expenditure proposal 资本支出申请 
 
  C (90)capital funding planning 资本基金筹集计划 
 
  C (91)capital gain 资本收益 
 
  C (92)capital investment appraisal 资本投资评估 
 
  C (93)capital maintenance 资本保全 
 
  C (94)capital resource planning 资本资源计划 
 
  C (95)capital surplus 资本盈余 
 
  C (96)capital turnover 资本周转率 
 
  C (97)card 记录卡 
 
  C (98)cash 现金 
 
  C (99)cash account 现金账户 
 
  C (100)cash book 现金账薄 
 
  C (101)cash cow 金牛产品 
 
  C (102)cash flow 现金流量 
 
  C (103)cash flow budget 现金流量预算 
 
  C (104)cash flow statement 现金流量表 
 
  C (105)cash ledger 现金分类账 
 
  C (106)cash limit 现金限额 
 
  C (107)CCA 现时成本会计 
 
  C (108)center 中心 
 
  C (109)changeover time 变更时间 
 
  C (110)chartered entity 特许经济个体 
 
  C (111)cheque 支票 
 
  C (112)cheque register 支票登记薄 
 
  C (113)classification 分类 
 
  C (114)clock card 工时卡 
 
  C (115)code 代码 
 
  C (116)commitment accounting 承诺确认会计 
 
  C (117)common cost 共同成本 
 
  C (118)company limited by guarantee 有限担保责任公司 
 
  C (119)company limited by shares 股份有限公司 
 
  C (120)competitive position 竞争能力状况 
 
  C (121)concept 概念 
 
  C (122)conglomerate 跨行业企业 
 
  C (123)consistency concept 一致性概念 
 
  C (124)consolidated accounts 合并报表 
 
  C (125)consolidation accounting 合并会计 
 
  C (126)consortium 财团 
 
  C (127)contingency plan 应急计划 
 
  C (128)contingent liabilities 或有负债 
 
  C (129)continuous operation 连续生产 
 
  C (130)contra 抵消 
 
  C (131)contract cost 合同成本 
 
  C (132)contract costing 合同成本计算 
 
  C (133)contribution centre 贡献中心 
 
  C (134)contribution chart 贡献图 
 
  C (135)control 控制 
 
  C (136)control account 控制账户 
 
  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 可转换为股票的贷款 
 
  C (142)corporate appraisal 公司评估 
 
  C (143)corporate planning 公司计划 
 
  C (144)corporate social reporting 公司社会报告 
 
  C (145)cost 成本 
 
  C (146)cost account 成本账户 
 
  C (147)cost accounting 成本会计 
 
  C (148)cost accounting manual 成本手册 
 
  C (149)cost adjustment 成本调整 
 
  C (150)cost allocation 成本分配 
 
  C (151)cost apportionment 成本分摊 
 
  C (152)cost attribution 成本归属 
 
  C (153)cost audit 成本审计 
 
  C (154)cost benefit analysis 成本效益分析 
 
  C (155)cost center 成本中心 
 
  C (156)cost driver 成本动因 
 
  C (157)cost of capital 资本成本 
 
  C (158)cost of goods sold 销货成本 
 
  C (159)cost of non-conformance 非相符成本 
 
  C (160)cost of sales 销售成本 
 
  C (161)cost reduction 成本降低 
 
  C (162)cost structure 成本结构 
 
  C (163)cost unit 成本单位 
 
  C (164)cost-volume-profit analysis(CVP) 本量利分析 
 
  C (165)costing 成本计算 
 
  C (166)credit note 贷项通知 
 
  C (167)credit report 信贷报告书 
 
  C (168)creditor 债权人 
 
  C (169)creditor days ratio 应付账款天数率 
 
  C (170)creditors ledger 应付账款分类账 
 
  C (171)critical event 关键事项 
 
  C (172)critical path 关键路线 
 
  C (173)cumulative preference shares 累积优先股 
 
  C (174)current asset 流动资产 
 
  C (175)current cost accounting 现时成本会计 
 
  C (176)current liabilities 流动负债 
 
  C (177)current purchasing power accounting 现时购买力会计 
 
  C (178)current ratio 流动比率 
 
  C (179)cut-off 截止 
 
  C (180)CVP 本量利分析 
 
  C (181)cycle time 周转时间
 
  D (182)debenture 债券 
 
  D (183)debit note 借项通知 
 
  D (184)debit capacity 举债能力 
 
  D (185)debt ratio 债务比率 
 
  D (186)debtor 债务人;应收账款
 
  D (187)debtor days ratio 应收账款天数率 
 
  D (188)debtors ledger 应收账款分类账 
 
  D (189)debtor' age analysis 应收账款账龄分析 
 
  D (190)decision driven costs 决策连动成本 
 
  D (191)decision tree 决策树 
 
  D (192)defects 次品 
 
  D (193)deferred expenditure 递延支出 
 
  D (194)deferred shares 递延股份 
 
  D (195)deferred taxation 递延税款 
 
  D (196)delivery note 交货单 
 
  D (197)departmental accounts 部门报表 
 
  D (198)departmental budget 部门预算 
 
  D (199)depreciation 折旧 
 
  D (200)dispatch note 发运单 
 
  D (201)development cost 开发成本 
 
  D (202)differential cost 差别成本 
 
  D (203)direct cost 直接成本 
 
  D (204)direct debit 直接借项 
 
  D (205)direct hours yield 直接小时产出率 
 
  D (206)direct labour cost percentage rate 直接人工成本百分比 
 
  D (207)direct labour hour rate 直接人工小时率 
 
  D (208)directs on indirect work 间接工作事项上的工时 
 
  D (209)discount rate 贴现率 
 
  D (210)discounted cash flow 现金流量贴现 
 
  D (211)discretionary cost 酌量成本 
 
  D (212)distribution cost 摊销成本 
 
  D (213)diversions 移用 
 
  D (214)diverted hours 移用小时 
 
  D (215)diverted hours ratio 移用工时比率 
 
  D (216)dividend 股利 
 
  D (217)dividend cover 股利产出率 
 
  D (218)dividend per share 每股股利 
 
  D (219)dog 疲软产品 
 
  D (220)double entry accounting 复式会计 
 
  D (221)double-entry book-keeping 复式薄记 
 
  D (222)doubtful debts 可疑债务 
 
  D (223)down time 停工时间 
 
  D (224)dynamic programming 动态规划
 
  E (225)earning per share 每股盈利 
 
  E (226)earning ratio 市盈率 
 
  E (227)economic order quantity(EOQ) 经济订购批量 
 
  E (228)efficient market hypothesis 有效市场假设 
 
  E (229)efficiency ration 效率性比率 
 
  E (230)element of cost 成本要素 
 
  E (231)entity 经济个体 
 
  E (232)environmental audit 环境审计 
 
  E (233)environmental impact assessment 环境影响评价 
 
  E (234)EOQ 经济订购批量 
 
  E (235)equity 权益 
 
  E (236)equity method of accounting 权益法会计计算 
 
  E (237)equity share capital 权益股本 
 
  E (238)equivalent units 当量 
 
  E (239)event 事项 
 
  E (240)exceptional items 例外事项 
 
  E (241)expected value 期望值 
 
  E (242)expenditure 支出 
 
  E (243)expenses 费用 
 
  E (244)external audit 外部审计 
 
  E (245)external failure cost 外部损失成本 
 
  E (246)extraordinary items 非常事项
 
  F (247)factory goods 让售商品 
 
  F (248)factoring 应收帐款让售 
 
  F (249)fair value 公允价值 
 
  F (250)feedback 反馈 
 
  F (251)FIFO 先近先出法 
 
  F (252)final accounts 年终报表 
 
  F (253)finance lease 融资租赁 
 
  F (254)financial accounting 财务会计 
 
  F (255)financial accounts calendar adjustment 财务报表的日历时间调整 
 
  F (256)financial management 财务管理 
 
  F (257)financial planning 财务计划 
 
  F (258)financial statement 财务报表 
 
  F (259)finished goods 完成品 
 
  F (260)fixed asset 固定资产 
 
  F (261)fixed overhead 固定制造费用 
 
  F (262)fixed asset turnover 固定资产周转率 
 
  F (263)fixed assets register 固定资产登记薄 
 
  F (264)fixed cost 固定成本 
 
  F (265)flexed budget 变动限额预算 
 
  F (266)flexible budget 弹性预算 
 
  F (267)float time 浮动时间 
 
  F (268)floating charge 流动抵押 
 
  F (269)flow of funds statement 资金流量表 
 
  F (270)forecasting 预测 
 
  F (271)founder's shares 发起人股份 
 
  F (272)full capacity 满负荷生产能力 
 
  F (273)function costing 职能成本计算 
 
  F (274)functional budget 职能预算 
 
  F (275)fund accounting 基金会计 
 
  F (276)fundamental accounting concept 基础会计概念 
 
  F (277)fungible assets 可互换资产 
 
  F (278)futuristic planning 远景计划
 
  G (279)gap analysis 间距分析 
 
  G (280)gearing 举债经营比率(杠杆) 
 
  G (281)goal congruence 目标一致性 
 
  G (282)going concern concept 持续经营概念 
 
  G (283)goods received note 商品收讫单 
 
  G (284)goodwill 商誉 
 
  G (285)gross dividend yield 总股息产出率 
 
  G (286)gross margin 总边际 
 
  G (287)gross profit 毛利润 
 
  G (288)gross profit percentage 毛利润百分比 
 
  G (289)group 企业集团 
 
  G (290)group accounts 集团报表 
 
  H (291)high-geared 高结合杠杆(比例) 
 
  H (292)hire purchase 租购 
 
  H (293)historical cost 历史成本 
 
  H (294)historical cost accounting 历史成本会计 
 
  H (295)hours 小时 
 
  H (296)hurdle rate 最低可接受的报酬率 
 
  I (297)ideal standard 理想标准 
 
  I (298)idle capacity ration 闲置生产能力比率 
 
  I (299)idle time 闲置时间 
 
  I (300)impersonal accounts 非记名账户 
 
  I (301)imprest system 定额备用制度 
 
  I (302)income and expenditure account 收益和支出报表 
 
  I (303)incomplete records 不完善记录 
 
  I (304)incremental cost 增量成本 
 
  I (305)incremental yield 增量产出率 
 
  I (306)indirect cost 间接成本 
 
  I (307)indirect hours 间接小时 
 
  I (308)insolvency 无力偿付 
 
  I (309)intangible asset 无形资产 
 
  I (310)integrated accounts 综合报表 
 
  I (311)interdependency concept 关联性概念 
 
  I (312)interest cover 利息保障倍数 
 
  I (313)interlocking accounts 连锁报表 
 
  I (314)internal audit 内部审计 
 
  I (315)internal check 内部牵制 
 
  I (316)internal control system 内部控制体系 
 
  I (317)internal failure cost 内部损失成本 
 
  I (318)internal rate of return(IRR) 内含报酬率 
 
  I (319)inventory 存货 
 
  I (320)investment 投资 
 
  I (321)investment center 投资中心 
 
  I (322)invoice register 发票登记薄 
 
  I (323)issued share capital 已发行股本
 
  J (324)job 定单 
 
  J (325)job card 工作卡 
 
  J (326)job costing 工作成本计算 
 
  J (327)job sheet 工作单 
 
  J (328)joint cost 联合成本 
 
  J (329)joint products 联产品 
 
  J (330)joint stock company 股份公司 
 
  J (331)joint venture 合资经营 
 
  J (332)journal 日记账 
 
  J (333)just-in-time(JIT) 适时制度 
 
  J (334)just-in-time production 适时生产 
 
  J (335)just-in-time purchasing 适时购买 
 
  K (336)key factor 关键因素 
 
  L (337)labour 人工 
 
  L (338)labour transfer note 人工转移单 
 
  L (339)leaning curve 学习曲线 
 
  L (340)ledger 分类账户 
 
  L (341)length of order book 定单平均周期 
 
  L (342)letter of credit 信用证 
 
  L (343)leverage 举债经营比率 
 
  L (344)liabilities 负债 
 
  L (345)life cycle costing 寿命周期成本计算 
 
  L (346)LIFO 后近先出法 
 
  L (347)limited liability company 有限责任公司 
 
  L (348)limiting factor 限制因素 
 
  L (349)line-item budget 明细支出预算 
 
  L (350)liner programming 线性规划 
 
  L (351)liquid assets 变现资产 
 
  L (352)liquidation 清算 
 
  L (353)liquidity ratios 易变现比率 
 
  L (354)loan 贷款 
 
  L (355)loan capital 借入资本 
 
  L (356)long range planning 长期计划 
 
  L (357)lost time record 虚耗时间记录 
 
  L (358)low geared 低结合杠杆(比例) 
 
  L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念 
 
  M (360)machine hour rate 机器小时率 
 
  M (361)machine time record 机器时间记录 
 
  M (362)managed cost 管理成本 
 
  M (363)management accounting 管理会计 
 
  M (364)management accounting concept 管理会计概念 
 
  M (365)management accounting guides 管理会计指导方针 
 
  M (366)management audit 管理审计 
 
  M (367)management buy-out 管理性购买产权 
 
  M (368)management by exception 例外管理原则 
 
  M (369)margin 边际 
 
  M (370)margin of safety ration 安全边际比率 
 
  M (371)margin cost 边际成本 
 
  M (372)margin costing 边际成本计算 
 
  M (373)mark-down 降低标价 
 
  M (374)mark-up 提高标价 
 
  M (375)market risk premium 市场分险补偿 
 
  M (376)market share 市场份额 
 
  M (377)marketing cost 营销成本 
 
  M (378)matching concept 配比概念 
 
  M (379)materiality concept 重要性概念 
 
  M (380)materials requisition 领料单 
 
  M (381)materials returned note 退料单 
 
  M (382)materials transfer note 材料转移单 
 
  M (383)memorandum of association 公司设立细则 
 
  M (384)merger 兼并 
 
  M (385)merger accounting 兼并会计 
 
  M (386)minority interest 少数股权 
 
  M (387)mixed cost 混合成本
 
  N (388)net assets 净资产 
 
  N (389)net book value 净账面价值 
 
  N (390)net liquid funds 净可变现资金 
 
  N (391)net margin 净边际 
 
  N (392)net present value(NPV) 净现值 
 
  N (393)net profit 净利润 
 
  N (394)net realizable value 可变现净值 
 
  N (395)net worth 资产净值 
 
  N (396)network analysis 网络分析 
 
  N (397)noise 干捞 
 
  N (398)nominal account 名义账户 
 
  N (399)nominal share capital 名义股本 
 
  N (400)nominal holding 代理持有股份 
 
  N (401)non-adjusting events 非调整事项 
 
  N (402)non-financial performance measurement 非财务业绩计量 
 
  N (403)non-integrated accounts 非综合报表 
 
  N (404)non-liner programming 非线性规划 
 
  N (405)non-voting shares 无表决权的股份 
 
  N (406)notional cost 名义成本 
 
  N (407)number of days stock 存货周转天数 
 
  N (408)number of weeks stock 存货周转周数 
 
  O (409)objective classification 客体分类 
 
  O (410)obsolescence 陈旧 
 
  O (411)off balance sheet finance 资产负债表外筹资 
 
  O (412)offer for sale 标价出售 
 
  O (413)operating budget 经营预算 
 
  O (414)operating lease 经营租赁 
 
  O (415)operating statement 营业报表 
 
  O (416)operation time 操作时间 
 
  O (417)operational control 经营控制 
 
  O (418)operational gearing 经营杠杆 
 
  O (419)operating plans 经营计划 
 
  O (420)opportunity cost 机会成本 
 
  O (421)order 定单 
 
  O (422)ordinary shares 普通股 
 
  O (423)out-of-date cheque 过期支票 
 
  O (424)over capitalization 过分资本化 
 
  O (425)overhead 制造费用 
 
  O (426)overhead absorption rate 制造费用分配率 
 
  O (427)overhead cost 制造费用 
 
  O (428)overtrading 超过营业资金的经营
 
  P (429)paid cheque 已付支票 
 
  P (430)paid-up share capital 认定股本 
 
  P (431)parent company 母公司 
 
  P (432)pareto distribution 帕累托分布 
 
  P (433)participating preference shares 参与优先股 
 
  P (434)partnership 合伙 
 
  P (435)payable ledger 应付款项账户 
 
  P (436)payback 回收期 
 
  P (437)payments and receipts account 收入和支出报表 
 
  P (438)payments withheld 保留款额 
 
  P (439)payroll 工资单 
 
  P (440)payroll analysis 工资分析 
 
  P (441)percentage profit on turnover 利润对营业额比率 
 
  P (442)period cost 期间成本 
 
  P (443)perpetual inventory 永续盘存 
 
  P (444)personal account 记名账户 
 
  P (445)PEPT 项目评审法 
 
  P (446)petty cash account 备用金账户 
 
  P (447)petty cash voucher 备用金凭证 
 
  P (448)physical inventory 实地盘存 
 
  P (449)planning 计划 
 
  P (450)planning horizon 计划时限 
 
  P (451)planning period 计划期间 
 
  P (452)policy cost 政策成本 
 
  P (453)position audit 状况审计 
 
  P (454)post balance sheet events 资产负债表编后事项 
 
  P (455)practical capacity 实际生产能力 
 
  P (456)pre-acquisition losses 购置前损失 
 
  P (457)pre-acquisition profits 购置前利润 
 
  P (458)preference shares 优先股 
 
  P (459)preference creditors 优先债权人 
 
  P (460)preferred creditors 优先债权人 
 
  P (461)prepayments 预付款项 
 
  P (462)present value 现值 
 
  P (463)prevention cost 预防成本 
 
  P (464)price ratio 市盈率 
 
  P (465)prime cost 主要成本 
 
  P (466)prime entry-books of 原始分录登记薄 
 
  P (467)principal budget factor 主要预算因素 
 
  P (468)prior charge capital 优先股 
 
  P (469)prior year adjustments 以前年度调整 
 
  P (470)priority base budgeting 优先顺序体制的预算 
 
  P (471)private company 私人公司 
 
  P (472)pro-forma invoice 预开发票 
 
  P (473)problem child 问号产品 
 
  P (474)process costing 分步成本计算 
 
  P (475)process time 加工时间 
 
  P (476)product cost 产品成本 
 
  P (477)Product life cycle 产品寿命周期 
 
  P (478)production cost 生产成本 
 
  P (479)production cost of sales 售货成本 
 
  P (480)production volume ratio 生产业务量比率 
 
  P (481)profit center 利润中心 
 
  P (482)profit per employee 每员工利润 
 
  P (483)profit retained for the year 年度利润留存 
 
  P (484)profit to turnover ratio 利润对营业额比率 
 
  P (485)profit-volume graph 利量图 
 
  P (486)profitability index 盈利指数 
 
  P (487)programming 规划 
 
  P (488)project evaluation and review technique 项目评审法 
 
  P (489)projection 预计 
 
  P (490)promissory note 本票 
 
  P (491)prospectus 募债说明书 
 
  P (492)provisions for liabilities and charges 偿债和费用准备 
 
  P (493)prudent concept 稳健性概念 
 
  P (494)public company 公开公司 
 
  P (495)purchase order 订购单 
 
  P (496)purchase requisition 请购单 
 
  P (497)purchase ledger 采购账户 
 
  Q (498)quality related costs 质量有关成本 
 
  Q (499)queuing time 排队时间
 
  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 收入和支付报表 
 
  R (505)receivable ledger 应收款项账户 
 
  R (506)redeemable shares 可赎回股份 
 
  R (507)redemption 赎回 
 
  R (508)registered share capital 注册资本 
 
  R (509)rejects 废品 
 
  R (510)relevancy concept 相关性概念 
 
  R (511)relevant costs 相关成本 
 
  R (512)relevant range 相关范围 
 
  R (513)reliability concept 可靠性概念 
 
  R (514)replacement price 重置价格 
 
  R (515)report 报表 
 
  R (516)reporting 报告 
 
  R (517)research cost, applied 应用性研究成本 
 
  R (518)research cost, pure or basic 理论或基础研究成本 
 
  R (519)reserves 留存收益 
 
  R (520)residual income 剩余收益 
 
  R (521)responsibility center 责任中心 
 
  R (522)retention money 保留款额 
 
  R (523)return on capital employed 运用资本报酬率 
 
  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 收入性投资 
 
  R (529)right issue 认股权发行 
 
  R (530)rolling budget 滚动预算 
 
  R (531)rolling forecast 滚动预测 
 
  S (532)sales ledger 销售分类账 
 
  S (533)sales order 销售定单 
 
  S (534)sales per employee 每员工销售额 
 
  S (535)scrap 废料 
 
  S (536)scrip issue 红股发行 
 
  S (537)secured creditors 有担保的债权人 
 
  S (538)segmental reporting 分部报告 
 
  S (539)selling cost 销售成本 
 
  S (540)semi-fixed cost 半固定成本 
 
  S (541)semi-variable cost 半变动成本 
 
  S (542)sensitivity analysis 敏感性分析 
 
  S (543)service cost center 服务成本中心 
 
  S (544)service costing 服务成本计算 
 
  S (545)set-up time 安装时间 
 
  S (546)shadow prices 影子价格 
 
  S (547)share 股票 
 
  S (548)share capital 股份资本 
 
  S (549)share option scheme 购股权证方案 
 
  S (550)share premium 股票溢价 
 
  S (551)sight draft 即期汇票 
 
  S (552)single-entry book-keeping 单式薄记 
 
  S (553)sinking fund 偿债基金 
 
  S (554)slack time 松弛时间 
 
  S (555)social responsibility cost 社会责任成本 
 
  S (556)sole trader 独资经营者 
 
  S (557)source and application of funds statement 资金来源和运用表 
 
  S (558)special order costing 特殊定单成本计算 
 
  S (559)staff costs 职工成本 
 
  S (560)statement of account 营业账单 
 
  S (561)statement of affairs 财务状况表 
 
  S (562)statutory body 法定实体 
 
  S (563)stock 存货 
 
  S (564)stock control 存货控制 
 
  S (565)stock turnover 存货周转率 
 
  S (566)stocktaking 盘点存货 
 
  S (567)stores requisition 领料申请单 
 
  S (568)strategic business unit 战略性经营单位 
 
  S (569)strategic management accounting 战略管理会计 
 
  S (570)strategic planning 战略计划 
 
  S (571)strategy 战略 
 
  S (572)subjective classification 主体分类 
 
  S (573)subscribed share capital 已认购的股本 
 
  S (574)subsidiary undertaking 子公司 
 
  S (575)sunk cost 沉没成本 
 
  S (576)supply estimate 预算估计 
 
  S (577)supply expenditure 预算支出 
 
  S (578)suspense account 暂记账户 
 
  S (579)SWOT analysis 长处和短处,机会和威胁分析 
 
  S (580)system 制度,体系 
 
  T (581)tactical planning 策略计划 
 
  T (582)tactics 策略 
 
  T (583)take-over 接收 
 
  T (584)tangible asset 有形资产 
 
  T (585)tangible fixed asset statement 有形固定资产表 
 
  T (586)target cost 目标成本 
 
  T (587)terotechnology 设备综合工程学 
 
  T (588)throughput accounting 生产量会计 
 
  T (589)time 时间 
 
  T (590)time sheet 时间记录表 
 
  T (591)total assets 总资产 
 
  T (592)total quality management 全面质量管理 
 
  T (593)total stocks 存货总计 
 
  T (594)trade creditors 购货客户(应付账款) 
 
  T (595)trade debtors 销货客户(应收账款) 
 
  T (596)trading profit and loss account 营业损益表 
 
  T (597)transfer price 转让价格 
 
  T (598)transit time 中转时间 
 
  T (599)treasurership 财务长制度 
 
  T (600)trail balance 试算平衡表 
 
  T (601)turnover 营业额 
 
  U (602)uncalled share capital 未催缴股本 
 
  U (603)under capitalization 不足资本化 
 
  U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用 
 
  U (605)uniform accounting 统一会计 
 
  U (606)uniform costing 统一成本计算 
 
  U (607)unissued share capital 未发行股本 
 
  V (608)value 价值 
 
  V (609)value added 增值 
 
  V (610)value analysis 价值分析 
 
  V (611)value for money audit 经济效益审计 
 
  V (612)vote 表决 
 
  V (613)voucher 凭证 
 
  W (614)waiting time 等候时间 
 
  W (615)waste 废品(料) 
 
  W (616)wasting asset 递耗资产 
 
  W (617)weighted average cost of capital 资本的加权平均成本 
 
  W (618)weighted average price 加权平均价格 
 
  W (619)with resource 有追索权 
 
  W (620)without recourse 无追索权 
 
  W (621)working capital 营运资本 
 
  W (622)write-down 减值 
 
  Z (623)zero base budgeting 零基预算 
 
  Z (624)zero coupon bond 无息债券 
 

  Z (625)Z score 破产预测计分法 



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