ABC作業(yè)基礎(chǔ)成本計算培訓(xùn)資料

1、Good is good, but better carries it.精益求精，善益求善。ABC作業(yè)基礎(chǔ)成本計算-)ABC作業(yè)基礎(chǔ)成本計算(2)absorbedoverhead已吸收制造費(fèi)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(zé)任概念(10)accountancy會計職業(yè)(11)accounta

2、nt會計師(12)accounting會計(13)agencycost代理成本(14)accountingbases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(fèi)用(23)Acidtestration速動比

3、率(酸性測試比率)(24)Acquisition購置(25)Acquisitionaccounting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(fèi)(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年度報告和報表(34)Appraisalcost檢驗成本(35)Appro

4、priationaccount盈余分配帳戶(36)Articlesofassociation公司章程細(xì)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(dá)標(biāo)準(zhǔn)(42)Attributableprofit可歸屬利潤(43)Audit審計(44)Auditreport審計報告(45)Auditingstandards審計準(zhǔn)則(46)Authorizedsharecapital額定股本(47)Availablehours可用小時(48)

5、Avoidablecosts可避免成本(49)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(fèi)(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?jǐn)偦A(chǔ)(59)Batch批量(60)Batchcosting分批成本計算(61)Betafactor(市場)風(fēng)險因素(6

6、2)Bill帳單(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(diǎn)(74)breaking-downtime復(fù)位時間(75)Budget預(yù)算(76)Budgetcenter預(yù)算中心(77)Budgetcosta

7、llowance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(fèi)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)Capacityratios生產(chǎn)能力比率(91)

8、Capital資本(92)Capitalassetspricingmodel資本資產(chǎn)計價模式(93)Capitalcommitment承偌資本(94)Capitalemployed已運(yùn)用的資本(95)Capitalexpenditure資本支出(96)Capitalexpenditureauthorization資本支出核準(zhǔn)(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)capitalgain資本收益(101)capital

9、investmentappraisal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)cashflowbudget現(xiàn)金流量預(yù)算(114)cashflowstatement現(xiàn)金流

10、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(jì)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)commitmentaccounting承偌確認(rèn)會計(128)commoncost共同成本(129)companylimitedbyguaran

11、tee有限擔(dān)保責(zé)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合并報表(136)consolidationaccounting合并會計(137)consortium財團(tuán)(138)contingencyplan應(yīng)急計劃(139)contingentliabilities或有負(fù)債(140)continuousoperation連續(xù)生產(chǎn)(141

12、)contra抵消(142)contractcost合同成本(143)contractcosting合同成本計算(144)contribution貢獻(xiàn)毛益(145)contributionventure貢獻(xiàn)中心(146)contributionchart貢獻(xiàn)圖(147)contributionperunitoflimitingfactorration單位限定因素的貢獻(xiàn)毛益比率(148)contributiontosalesration貢獻(xiàn)毛益對銷售比率(149)control控制(150)controlaccount控制帳戶(151)controllimits控制限度(152)controll

13、abilityconcept可控制概念(153)controllablecost可控制成本(154)conversioncost加工成本(155)convertibleloanstock可轉(zhuǎn)換為股票的貸款(156)corporateappraisal公司評估(157)corporateplanning公司計劃(158)corporatesocialreporting公司社會報告(159)corporation股份公司(160)cost成本(161)costaccount成本帳戶(162)costaccounting成本會計(163)costaccountingmanual成本手冊(164)co

14、staccountscalendar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?jǐn)?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成本中心(173)costdriver成本動因(174)costofcapital資本成本(175)costofconformance相符成本(176)costofgoodssold銷

15、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

16、(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(fù)債(197)currentpurchasingpoweraccounting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)de

17、benture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)debtorageanalysis應(yīng)收帳款帳齡分析(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)de

18、ferredtaxation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(yùn)單(222)developmentcost開發(fā)成本(223)differentialcost差別成本(224)directhoursyield直接工時產(chǎn)出率(225)directlaborcost-standard標(biāo)準(zhǔn)直接人工成本(226)directlaborefficiency-variance直接人工效率差異(227)direc

19、tlaborratevariance直接人工費(fèi)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)directmaterialtotal-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(

20、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)discountrate貼現(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)divertedhoursratio移

21、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(fù)式會計(252)double-entrybook-keeping復(fù)式薄記(253)doubtfuldebts可疑債務(wù)(254)downtime停工時間(255)dynamicprogramming動態(tài)規(guī)劃(256)earningpershare每股盈利(257)earningratio市盈率(258)economicorderquantity(EOQ)經(jīng)濟(jì)訂購批量(259)effic

22、ientmarkethypothesis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(jì)個體(262)environmentalaudit環(huán)境審計(263)environmentalimpactassessment環(huán)境影響評價(264)EOQ經(jīng)濟(jì)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(dāng)量(269)event事項(270)exceptionalitem

23、s例外事項(271)expectedvalue期望值(272)expenditure支出(273)expenses費(fèi)用(274)externalaudit外部審計(275)externalfailurecost外部損失成本(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

24、)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)financialstatement財務(wù)報表(289)finishedgoods完成品(290)fixedasset固定資產(chǎn)(291)fixedoverhead固定制造費(fèi)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)f

25、lexiblebudget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)foundersshares發(fā)起人股份(302)fullcapacity滿負(fù)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)futu

26、risticplanning遠(yuǎn)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(yù)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(tuán)G(320)groupaccounts集

27、團(tuán)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)incomeandexpenditure

28、account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

29、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)jobco

30、sting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)leaning

31、curve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(fù)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(xì)支出預(yù)算L(371)linerprogramming線性規(guī)劃L(372)liquidassets變現(xiàn)資產(chǎn)L(373

32、)liquidation清算L(374)liquidityratios易變現(xiàn)比率L(375)loan貸款L(376)loancapital借入資本L(377)longrangepalnning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(jī)器小時率M(382)machinetimerecord機(jī)器時間記錄M(383)managedcost管理成本M(384)managementacc

33、ounting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例外管理原則M(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-u

34、p提高標(biāo)價M(396)marketriskpremium市場分險補(bǔ)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(xì)則M(405)merger兼并M(406)mergeraccounting兼并會計M(

35、407)minorityinterest少數(shù)股權(quán)M(408)mixedcost混合成本N(409)netassets凈資產(chǎn)N(410)netbookvalue凈帳面價值N(411)netliquidfunds凈可變現(xiàn)資金N(412)netmargin凈邊際N(413)netpresentvalue(NPV)凈現(xiàn)值N(414)netprofit凈利潤N(415)netrealizablevalue可變現(xiàn)凈值N(416)networth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)nominalsha

36、recapital名義股本N(421)nominalholding代理持有股份N(422)non-adjustingevents非調(diào)整事項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)ob

37、jectiveclassification客體分類O(431)obsolescence陳舊O(432)offbalancesheetfinance資產(chǎn)負(fù)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)opportunity

38、cost機(jī)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(fèi)用O(447)overheadabsorptionrate制造費(fèi)用分配率O(448)overheadcost制造費(fèi)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(rèn)定股本P(452)parentcompany母公司P(453)paretodistribution帕累托分

39、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

40、)personalaccount記名帳戶P(466)PEPT項目評審法P(467)pettycashaccount備用金帳戶P(468)pettycashvoucher備用金憑證P(469)physicalinventory實地盤存P(470)planning計劃P(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(fù)債表編后事項P(476)practicalcapacity實際生產(chǎn)能力P(477)pre-

41、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

42、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)p

43、roductioncostofsales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

44、(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(fèi)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)ra

45、tio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)reliabilityco

46、ncept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(yùn)用資本報酬率R(545)returns退回R(546)revenue收

47、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(rèn)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)segmentalrepo

48、rting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(57

49、2)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(dú)資經(jīng)營者S(578)sourceandapplicationoffundsstatement資金來源和運(yùn)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)

50、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(

51、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(diǎn)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(rèn)購的股本S(605)su

52、bsidiaryundertaking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(jī)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)targetcos

53、t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)trans

54、ittime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(fèi)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V(639)value價值V(640)valueadded增值V(641)valueanalysis價值分析V(642)valueformoneyaudit經(jīng)濟(jì)效益審計V(643)variablecost變動成本V(644)variablecostofsales銷售的變動成本V(6