ACCA必背核心單詞

1、(1)ABC作業(yè)基礎(chǔ)成本計算(2)absorbedoverhead已吸收制造費用(3)absorptioncosting吸收成本計算(4)account帳戶報表(5)accountingpostulate會計假設(shè)(6)accountingseriesrelease會計公告文件(7)accountingvaluation會計計價(8)accountsale承銷清單(9)accountabilityconcept經(jīng)營責任概念(10)accountancy會計職業(yè)(11)accountant會計師(12)accounting會計(13)agencycost代理成本(14)accountingbase

2、s會計基礎(chǔ)(15)accountingmanual會計手冊(16) Accountingperiod會計期間(17) Accountingpolicies會計方針(18) Accountingrateofreturn會計報酬率(19) Accountingreferencedate會計參照日(20) accountingreferenceperiod會計參照期間(21) Accrualconcept應(yīng)計概念(22) Accrualexpenses應(yīng)計費用(23) Acidtestration速動比率(酸性測試比率)(24) Acquisition購置(25) Acquisitionaccoun

3、ting收購會計(26) Activitybasedaccounting作業(yè)基礎(chǔ)成本計算(27) Adjustingevents調(diào)整事項(28) Administrativeexpenses行政管理費(29) Advicenote發(fā)貨通知(30) Amortization攤銷(31) Analyticalreview分析性檢查(32) Annualequivalentcost年度等量成本法(33) Annualreportandaccounts年度才艮告和才艮表(34) Appraisalcost檢驗成本(35) Appropriationaccount盈余分配帳戶(36) Articleso

4、fassociation公司章程細則(37) Assets資產(chǎn)(38) Assetscover資產(chǎn)保障(39) Assetvaluepershare每股資產(chǎn)價值(40) Associatedcompany聯(lián)營公司(41) Attainablestandard可達標準(42) Attributableprofit可歸屬利潤(43) Audit審計(44) Auditreport審計報告(45) Auditingstandards審計準則(46) Authorizedsharecapital額定股本(47) Availablehours可用小時(48) Avoidablecosts可避免成本(49

5、) Back-to-backloan易幣貸款(50) Backflushaccounting倒退成本計算(51) Baddebts壞帳(52) Baddebtsratio壞帳比率(53) bankcharges銀行手續(xù)費(54) Bankoverdraft銀行透支(55) Bankreconciliation銀行存款調(diào)節(jié)表(56) Bankstatement銀行對帳單(57) Bankruptcy破產(chǎn)(58) Basisofapportionment分攤基礎(chǔ)(59) Batch批量(60) Batchcosting分批成本計算(61) Betafactor(市場)風險因素(62) Bill帳單

6、(63) Billofexchange匯票(64) Billoflanding提單(65) Billofmaterials用料預(yù)計單(66) Billpayable應(yīng)付票據(jù)(67) Billreceivable應(yīng)收票據(jù)(68) Bincard存貨記錄卡(69) Bonus紅利(70) book-keeping薄記(71)Bostonclassification波士頓分類(72) Breakevenchart保本圖(73) Breakevenpoint保本點(74) breaking-downtime復位時間(75) Budget預(yù)算(76) Budgetcenter預(yù)算中心(77) Budge

7、tcostallowance預(yù)算成本折讓(78) Budgetmanual預(yù)算手冊(79) Budgetperiod預(yù)算期間(80) Budgetarycontrol預(yù)算控制(81) Budgetedcapacity預(yù)算生產(chǎn)能力(82) Burden制造費用(83) Businesscenter經(jīng)營中心(84) Businessentity營業(yè)個體(85) Businessunit經(jīng)營單位(86) Buy-outmanagement管理性購買產(chǎn)權(quán)(87) By-product副產(chǎn)品(88) called-upsharecapital催繳股本(89) Capacity生產(chǎn)能力(90) Capac

8、ityratios生產(chǎn)能力比率(91) Capital資本(92) Capitalassetspricingmodel資本資產(chǎn)計價模式(93) Capitalcommitment承偌資本(94) Capitalemployed已運用的資本(95) Capitalexpenditure資本支出(96) Capitalexpenditureauthorization資本支出核準(97) Capitalexpenditurecontrol資本支出控制(98) Capitalexpenditureproposal資本支出申請(99) Capitalfundingplanning資本基金籌集計劃(100

9、) capitalgain資本收益(101) capitalinvestmentappraisal資本投資評估(102) capitalmaintenance資本保全(103) capitalresourceplanning資本資源計劃(104) capitalsurplus資本盈余(105) capitalturnover資本周轉(zhuǎn)率(106) card記錄卡(107) cash現(xiàn)金(108) cashaccount現(xiàn)金帳戶(109) cashbook現(xiàn)金帳薄(110) cashcow金牛產(chǎn)品(111) cashflow現(xiàn)金流量(112) cashdiscounted現(xiàn)金貼現(xiàn)(113) cas

10、hflowbudget現(xiàn)金流量預(yù)算(114) cashflowstatement現(xiàn)金流量表(115) cashledger現(xiàn)金分類帳(116) cashlimit現(xiàn)金限額(117)CCA現(xiàn)時成本會計(118) center中心(119) changeovertime變更時間(120) charteredentity特許經(jīng)濟個體(121) cherub支票(122) cherubregister支票登記薄(123) coinanalysis零錢分類(124) classification分類(125) clockcard工時卡(126) code代碼(127) commitmentaccount

11、ing承偌確認會計(128) commoncost共同成本(129) companylimitedbyguarantee有限擔保責任公司(130) companylimitedshares股份有限公司(131) competitiveposition競爭能力狀況(132) concept概念(133) conglomerate跨行業(yè)企業(yè)(134) consistencyconcept一致性概念(135) consolidatedaccounts合并才艮表(136) consolidationaccounting合并會計(137) consortium財團(138) contingencypla

12、n應(yīng)急計劃(139) contingentliabilities或有負債(140) continuousoperation連續(xù)生產(chǎn)(141) contra抵消(142) contractcost合同成本(143) contractcosting合同成本計算(144) contribution貢獻毛益(145) contributionventure貢獻中心(146) contributionchart貢獻圖(147) contributionperunitoflimitingfactorration單位限定因素的貢獻毛益比率(148) contributiontosalesration貢獻毛益

13、對銷售比率(149) control控制(150) controlaccount控制帳戶(151) controllimits控制限度(152) controllabilityconcept可控制概念(153) controllablecost可控制成本(154) conversioncost力口工成本(155) convertibleloanstock可轉(zhuǎn)換為股票的貸款(156) corporateappraisal公司評估(157) corporateplanning公司計戈U(158)corporatesocialreporting公司社會才艮告(159) corporation股份公司

14、(160)cost成本(161)costaccount成本帳戶(162)costaccounting成本會計(163)costaccountingmanual成本手冊(164)costaccountscalendar成本報表的日歷時間(165)costadjustment成本調(diào)整(166)costallocation成本分配(167)costapportionment成本分攤(168)costattribution成本歸屬(169)costaudit成本審計(170)costbehaviour成本性態(tài)(171)costbenefitanalysis成本效益分析(172)costcenter成本

15、中心(173)costdriver成本動因(174)costofcapital資本成本(175)costofconformance相符成本(176)costofgoodssold銷貨成本(177)costofnon-conformance非相符成本(178) costofsales銷售成本(179) costreduction成本降低(180) coststructure成本結(jié)構(gòu)(181) costunit成本單位(182) cost-volume-profitanalysis(CVP)本量利分析(183) costing成本計算(184)CPP現(xiàn)時購買力會計(185) creditnote貸

16、項通知(186) creditreport信貸報告書(187) creditor債權(quán)人(188) creditordaysratio應(yīng)付帳款天數(shù)率(189) creditorsledger應(yīng)付帳款分類帳(190) criticalevent關(guān)鍵事項(191) criticalpath關(guān)鍵路線(192) cumulativepreferenceshares累積優(yōu)先股(193) currentaccount往來帳戶(194) currentasset流動資產(chǎn)(195) currentcostaccounting現(xiàn)時成本會計(196) currentliabilities流動負債(197) curr

17、entpurchasingpoweraccounting現(xiàn)時購買力會計(198) currentration流動比率(199) cut-off截止(200)CVP本量利分析(201) cycletime周轉(zhuǎn)時間(202) debenture債券(203) debitnote借項通知(204) debitcapacity舉債能力(205) debtratio債務(wù)比率(206) debtor債務(wù)人(207) debtordaysratio應(yīng)收帳款天數(shù)率(208) debtors應(yīng)收款(209) debtorsledger應(yīng)收帳款分類帳(210) debtor'ageanalysis應(yīng)收帳款

18、帳齡分析(211) decisiondrivencosts決策連動成本(212) decisiontree決策樹(213) defects次品(214) deferredexpenditure遞延支出(215) deferredshares遞延股份(216) deferredtaxation遞延稅款(217) deliverynote交貨單(218) departmentalaccounts部門報表(219) departmentalbudget部門預(yù)算(220) depreciation折舊(221) dispatchnote發(fā)運單(222) developmentcost開發(fā)成本(223)

19、 differentialcost差別成本(224) directhoursyield直接工時產(chǎn)出率(225) directlaborcost-standard標準直接人工成本(226) directlaborefficiency-variance直接人工效率差異(227) directlaborratevariance直接人工費率差異(228) directlabortotal-variance直接人工總差異(229) directmaterialmix-variance直接材料結(jié)構(gòu)差異(230) directprice-variance直接材料價格差異(231) directmateria

20、ltotal-variance直接材料總差異(232) directmaterialsusage-variance直接材料用量差異(233) directmaterialsyield-variance直接材料產(chǎn)出率差異(234) directcost直接成本(235) directdebit直接借項(236) directhoursyield直接小時產(chǎn)出率(237) directlaborcostpercentagerate直接人工成本百分比(238) directlaborhourrate直接人工小時率(239) directsonindirectwork間接工作事項上的工時(240) di

21、scountrate貝占現(xiàn)率(241) discountedcashflow現(xiàn)金流量貼現(xiàn)(242) discretionarycost酌量成本(243) distributioncost攤銷成本(244) diversions移用(245) divertedhours移用小時(246) divertedhour'sratio移用工時比率(247) dividend股利(248) dividendcover股利產(chǎn)出率(249) dividendpershare每股股利(250) dog疲軟產(chǎn)品(251) doubleentryaccounting復式會計(252) double-entr

22、ybook-keeping復式薄記(253) doubtfuldebts可疑債務(wù)(254) downtime停工時間(255) dynamicprogramming動態(tài)規(guī)戈1J(256) earningpershare每股盈利(257) earningratio市盈率(258) economicorderquantity(EOQ)經(jīng)濟訂購批量(259) efficientmarkethypothesis有效市場假設(shè)(260) efficiencyration效率性比率(261) elementofcost成本要素(262) entity經(jīng)濟個體(263) environmentalaudit環(huán)

23、境審計(264) environmentalimpactassessment環(huán)境影響評價(264)EOQ經(jīng)濟訂購批量(265)equity權(quán)益(266)equitymethodofaccounting權(quán)益法會計計算(267)equitysharecapital權(quán)益股本(268)equivalentunits當量(269)event事項(270)exceptionalitems例外事項(271)expectedvalue期望值(272)expenditure支出(273)expenses費用(274)externalaudit外部審計(275)externalfailurecost外部損失成本(

24、276)extraordinaryitems非常事項(277)factorygood讓售商品(278)factoring應(yīng)收帳款讓售(279)failvalue公允價值(280)feedback反饋(281)FIFO先近先出法(282)finalaccounts年終報表(283)financelease融資租賃(284)financialaccounting財務(wù)會計(285)financialaccountscalendaradjustment財務(wù)報表的日歷時間調(diào)整(286)financialmanagement財務(wù)管理(287)financialplanning財務(wù)計劃(288)financ

25、ialstatement財務(wù)報表(289)finishedgoods完成品(290)fixedasset固定資產(chǎn)(291)fixedoverhead固定制造費用(292)fixedassetturnover固定資產(chǎn)周轉(zhuǎn)率(293)fixedassetsregister固定資產(chǎn)登記薄(294)fixedcost固定成本(295)flexedbudget變動限額預(yù)算(296)flexiblebudget彈性預(yù)算(297)floattime浮動時間(298)floatingcharge流動抵押(299)flowoffundsstatement資金流量表(300)forecasting預(yù)測(301)f

26、ounder'sshares發(fā)起人股份(302)fullcapacity滿負荷生產(chǎn)能力(303)functioncosting職能成本計算(304)functionalbudget職能預(yù)算(305)fundaccounting基金會計(306)fundamentalaccountingconcept基礎(chǔ)會計概念(307)fungibleassets可互換資產(chǎn)(308)futuristicplanning遠景計劃G(309)gapanalysis間距分析(310)gearing舉債經(jīng)營比率(杠桿)(311)goalcongruence目標一致性(312)goingconcernconce

27、pt持續(xù)經(jīng)營概念(313)goodsreceivednote商品收訖單(314)goodwill商譽(315)grossdividendyield總股息產(chǎn)出率(316)grossmargin總邊際(317)grossprofit毛利潤(318)grossprofitpercentage毛禾ll潤百分比(319)group企業(yè)集團(320)groupaccounts集團才艮表H(312)high-geared高結(jié)合杠桿(比例)(313)hirepurchase租購(314)historicalcost歷史成本(315)historicalcostaccounting歷史成本會計(316)hour

28、s小時(317)hurdlerate最低可接受的報酬率I(318)idealstandard理想標準(319)idlecapacityration閑置生產(chǎn)能力比率(320)idletime閑置時間(321)impersonalaccounts非記名帳戶(322)imprestsystem定額備用制度(323)incomeandexpenditureaccount收益和支出才艮表(324)incompleterecords不完善記錄(325)incrementalcost增量成本(326)incrementalyield增量產(chǎn)出率(327)indirectcost間接成本(328)indirec

29、thours間接小時(329)insolvency無力償付(330)intangibleasset無形資產(chǎn)(331)integratedaccounts綜合報表(332)interdependencyconcept關(guān)聯(lián)性概念(333)interestcover利息保障倍數(shù)(334)interlockingaccounts連鎖報表(335)internalaudit內(nèi)部審計(336)internalcheck內(nèi)部牽制(337)internalcontrolsystem內(nèi)部控制體系(338)internalfailurecost內(nèi)部損失成本(339)internalrateofreturn(IRR

30、)內(nèi)含報酬率(340)inventory存貨(341)investment投資(342)investmentcenter投資中心(343)invoiceregister發(fā)票登記薄(344)issuedsharecapital已發(fā)行股本(345)job定單J(346)jobcard工作卡(347)jobcosting工作成本計算(348)jobsheet工作單(349)jointcost聯(lián)合成本(350)jointproducts聯(lián)產(chǎn)品(351)jointstockcompany股份公司(352)jointventure合資經(jīng)營(353)journal日記帳(354萬ust-in-time(JI

31、T)適時制度(355)jusy-in-timeproduction適時生產(chǎn)(356)just-in-timepurchasing適時購買K(357)keyfactor關(guān)鍵因素L(358)labour人工(359)labourtransfernote人工轉(zhuǎn)移單(360)leaningcurve學習曲線(361)ledger分類帳戶(362)lengthoforderbook定單平均周期(363)letterofcredit信用證(364)leverage舉債經(jīng)營比率(365)liabilities負債(366)lifecyclecosting壽命周期成本計算(367)LIFO后近先出法(368)

32、limitedliabilitycompany有限責任公司(369)limitingfactor限制因素(370)line-itembudget明細支出預(yù)算(371)linerprogramming線性規(guī)劃(372)liquidassets變現(xiàn)資產(chǎn)(373)liquidation清算(374)liquidityratios易變現(xiàn)比率(375)loan貸款(376)loancapital借入資本(377)longrangepalnning長期計戈1J(378)losttimerecord虛耗時間記錄(379)lowgeared低結(jié)合杠桿(比例)(380)lowerofcostornetreali

33、zablevalueconcept成本或可變凈價孰低概念(381)machinehourrate機器小時率(382)machinetimerecord機器時間記錄(383)managedcost管理成本(384)managementaccounting管理會計(385)managementaccountingconcept管理會計概念(386)managementaccountingguides管理會計指導方針(387)managementaudit管理審計(388)managementbuy-out管理性購買產(chǎn)權(quán)(389)managementbyexception例外管理原則(390)mar

34、gin邊際(391)marginofsafetyration安全邊際比率(392)margincost邊際成本(393)margincosting邊際成本計算(394)mark-down降低標價(395)mark-up提高標價(396)marketriskpremium市場分險補償(397)marketshare市場份額(398)marketingcost營銷成本(399)matchingconcept配比概念(400)materialityconcept重要性概念(401)materialsrequisition領(lǐng)料單(402)materialsreturnednote退料單(403)mat

35、erialstransfernote材料轉(zhuǎn)移單(404)memorandumofassociation公司設(shè)立細貝U(405)merger兼并(406)mergeraccounting兼并會計(407)minorityinterest少數(shù)股權(quán)(408)mixedcost混合成本(409)netassets凈資產(chǎn)(410)netbookvalue凈帳面價值(411)netliquidfunds凈可變現(xiàn)資金(412)netmargin凈邊際(413)netpresentvalue(NPV)凈現(xiàn)值(414)netprofit凈利潤(415)netrealizablevalue可變現(xiàn)凈值(416)ne

36、tworth資產(chǎn)凈值(417)networkanalysis網(wǎng)絡(luò)分析(418)noise干撈(419)nominalaccount名義帳戶(420)nominalsharecapital名義股本(421)nominalholding代理持有股份(422)non-adjustingevents非調(diào)整事項(423)non-financialperformancemeasurement三曰財務(wù)業(yè)績計量(424)non-intergratedaccounts非綜合才艮表(425)non-linerprogramming非線性規(guī)劃(426)non-votingshares無表決權(quán)的股份(427)noti

37、onalcost名義成本(428)numberofdaysstock存貨周轉(zhuǎn)天數(shù)(429)numberofweeksstock存貨周轉(zhuǎn)周數(shù)(430)objectiveclassification客體分類(431)obsolescence陳舊(432)offbalancesheetfinance資產(chǎn)負債表外籌資(433)offerforsale標價出售(434)operatingbudget經(jīng)營預(yù)算(435)operatinglease經(jīng)營租賃(436)operatingstatement營業(yè)報表(437)operationtime操作時間(438)operationalcontrol經(jīng)營控制(

38、439)operationalgearing經(jīng)營杠桿(440)operatingplans經(jīng)營計劃(441)opportunitycost機會成本(442)order定單(443)ordinaryshares普通股(444)out-of-datecheque過期支票(445)overcapitalization過分資本化(446)overhead制造費用(447)overheadabsorptionrate制造費用分配率(448)overheadcost制造費用(449)overtrading超過營業(yè)資金的經(jīng)營P(450)paidcheque已付支票(451)paid-upsharecapit

39、al認定股本(452)parentcompany母公司(453)paretodistribution帕累托分布(454)participatingpreferenceshares參與優(yōu)先股(455)partnership合伙(456)payableledger應(yīng)付款項帳戶(457)payback回收期(458)paymentsandreceiptsaccount收入和支出才艮表(459)paymentswithheld保留款額(460)payroll工資單(461)payrollanalysis工資分析(462)percentageprofitonturnover利潤對營業(yè)額比率(463)pe

40、riodcost期間成本(464)perpetualinventory永續(xù)盤存(465)personalaccount記名帳戶(466)PEPT項目評審法(467)pettycashaccount備用金帳戶(468)pettycashvoucher備用金憑證(469)physicalinventory實地盤存(470)planning計戈U(471)planninghorizon計戈U時限(472)planningperiod計劃期間(473)policycost政策成本(474)positionaudit狀況審計(475)postbalancesheetevents資產(chǎn)負債表編后事項(476

41、)practicalcapacity實際生產(chǎn)能力(477)pre-acquisitionlosses購置前損失原始分錄登記薄主要預(yù)算因素優(yōu)先股以前年度調(diào)整優(yōu)先順序體制的預(yù)算(492)privatecompany(493)pro-formainvoice(494)problemchild(495)processcosting(496)processtime(497)productcost(498)Productlifecycle(499)productioncost(478)pre-acquisitionprofits購置前禾U潤(479)preferenceshares優(yōu)先股(480)pref

42、erencecreditors優(yōu)先債權(quán)人(481)preferredcreditors優(yōu)先債權(quán)人(482)prepayments預(yù)付款項(483)presentvalue現(xiàn)值(484)preventioncost預(yù)防成本(485)priceratio市盈率(486)primecost主要成本(487)primeentry-booksof(488)principalbudgetfactor(489)priorchargecapital(490)prioryearadjustments(491)prioritybasebudgeting私人公司預(yù)開發(fā)票問號產(chǎn)品分步成本計算加工時間產(chǎn)品成本產(chǎn)品壽命周

43、期生產(chǎn)成本(500)productioncostofsales售貨成本(501)productionvolumeratio生產(chǎn)業(yè)務(wù)量比率(502)profitcenter利潤中心(503)profitperemployee每員工利潤(504)profitretainedfortheyear年度利潤留存(505)profittoturnoverratio利潤對營業(yè)額比率(506)profit-volumegraph利量圖(507)profitabilityindex盈利指數(shù)(508)programming規(guī)戈U(509)projectevaluationandreviewtechnique項目評

44、審法(510)projection預(yù)計(511)promissorynote本票(512)prospectus募債說明書(513)provisionsforliabilitiesandcharges償債和費用準備(514)prudentconcept穩(wěn)健性概念(515)publiccompany公開公司(516)purchaseorder訂購單(517)purchaserequisition請購單(518)purchaseledger采購帳戶Q(519)qualityrelatedcosts質(zhì)量有關(guān)成本(520)queuingtime排隊時間R(521)rate率(522)ratio比率(52

45、3)rationpyramid比率金字塔(524)rawmaterial原材料(525)receiptsandpaymentsaccount收入和支付才艮表(526)receivableledger應(yīng)收款項帳戶(527)redeemableshares可贖回股份(528)redemption贖回(529)registeredsharecapital注冊資本(530)rejects廢品(531)relevancyconcept相關(guān)性概念(532)relevantcosts相關(guān)成本(533)relevantrange相關(guān)范圍(534)reliabilityconcept可靠性概念(535)repl

46、acementprice重置價格(536)report報表(537)reporting報告(538)researchcost,applied應(yīng)用性研究成本(539)researchcost,pureorbasic理論或基礎(chǔ)研究成本(540)reserves留存收益(541)residualincome剩余收益(542)responsibilitycenter責任中心(543)retentionmoney保留款額(544)returnoncapitalemployed運用資本報酬率(545)returns退回(546)revenue收入(547)revenuecenter收入中心(548)rev

47、enueexpenditure收益支出(549)revenueinvestment收入性投資(550)rightissue認股權(quán)發(fā)行(551)rollingbudget滾動預(yù)算(552)rollingforecast滾動預(yù)測S(553)salesledger銷售分類帳(554)salesorder銷售定單(555)salesperemployee每員工銷售額(556)scrap廢料(557)scripissue紅股發(fā)行(558)securedcreditors有擔保的債權(quán)人(559)segmentalreporting分部才艮告(560)sellingcost銷售成本(561)semi-fix

48、edcost半固定成本(562)semi-variablecost半變動成本(563)sensitivityanalysis敏感性分析(564)servicecostcenter服務(wù)成本中心(565)servicecosting服務(wù)成本計算(566)set-uptime安裝時間(567)shadowprices影子價格(568)share股票(569)sharecapital股份資本(570)shareoptionscheme購股權(quán)證方案(571)sharepremium股票溢價(572)sightdraft即期匯票(573)single-entrybook-keeping單式薄記(574)s

49、inkingfund償債基金(575)slacktime松馳時間(576)socialresponsibilitycost社會責任成本(577)soletrader獨資經(jīng)營者(578)sourceandapplicationoffundsstatement資金來源和運用表(579)specialordercosting特殊定單成本計算(580)staffcosts職工成本(581)standard標準(582)standardaccountingpractice標準會計實務(wù)(583)standardcost標準成本(584)standardcosting標準成本計算(585)standardd

50、irectlabourcost標準直接人工(586)standardhour標準小時(587)standardminute標準分鐘(588)standardperformace-labour標準人工業(yè)績(589)standardtime標準時間(590)standardorder經(jīng)常性定單(591)statementofaccount營業(yè)帳單(592)statementofaffairs財務(wù)狀況表(593)statutorybody法定實體(594)stock存貨(595)stockcontrol存貨控制(596)stockturnover存貨周轉(zhuǎn)率(597)stocktaking盤點存貨(5

51、98)storesrequisition領(lǐng)料申請單(599)strategicbusinessunit戰(zhàn)略性經(jīng)營單位(600)strategicmanagementaccounting戰(zhàn)略管理會計(601)strategicplanning戰(zhàn)略計劃(602)strategy戰(zhàn)略(603)subjectiveclassification主體分類(604)subscribedsharecapital已認購的股本(605)subsidiaryundertaking子公司(606)sunkcost沉沒成本(607)supplyestimate預(yù)算估計(608)supplyexpenditure預(yù)算支出

52、(609)suspenseaccount暫記帳戶(610)SWOTanalysis長處和短處，機會和威脅分析(611)system制度體系T(612)tacticalplanning策略計劃(613)tactics策略(614)take-over接收(615)tangibleasset有形資產(chǎn)(616)tangiblefixedassetstatement有形固定資產(chǎn)表(617)targetcost目標成本(618)terotechnology設(shè)備綜合工程學(619)throughputaccounting生產(chǎn)量會計(620)time時間(621)timesheet時間記錄表(622)tota

53、lassets總資產(chǎn)(623)totalqualitymanagement全面質(zhì)量管理(624)totalstocks存貨總計(625)tradecreditors購貨客戶(應(yīng)付帳款)(626)tradedebtors銷貨客戶(應(yīng)收帳款)(627)tradingprofitandlossaccount營業(yè)損益表(628)transferprice轉(zhuǎn)讓價格(629)transittime中轉(zhuǎn)時間(630)treasurership財務(wù)長制度(631)trailbalance試算平衡表(632)turnover營業(yè)額U(633)uncalledsharecapital未催繳股本(634)undercapitalization不足資本化(635)underorover-absorbedoverhead少吸收或多吸收的制造費用(636)uniformaccounting統(tǒng)一會計(637)uniformcosting統(tǒng)一成本計算(638)unissuedsharecapital未發(fā)行股本V(639)value價值(640)valueadded增值(641)valueanalysis價值分析(642)valueformoneyaudit經(jīng)濟效益審計(643)variablecost變動成本(644)var