西方會(huì)計(jì)英語

1、.：.；常用會(huì)計(jì)英語詞匯 【字體：大 中 小】【打印】 根本詞匯A (1)account 賬戶,報(bào)表 A (2)accounting postulate 會(huì)計(jì)假設(shè) A (3)accounting valuation 會(huì)計(jì)計(jì)價(jià) A (4)accountability concept 運(yùn)營責(zé)任概念 A (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 代理本錢 A (9)accounting bases 會(huì)計(jì)根底 A (10)accounting manual 會(huì)計(jì)手冊 A (11)account

2、ing period 會(huì)計(jì)期間 A (12)accounting policies 會(huì)計(jì)方針 A (13)accounting rate of return 會(huì)計(jì)報(bào)酬率 A (14)accounting reference date 會(huì)計(jì)參照日 A (15)accounting reference period 會(huì)計(jì)參照期間 A (16)accrual concept 應(yīng)計(jì)概念 A (17)accrual expenses 應(yīng)計(jì)費(fèi)用 A (18)acid test ratio 速動(dòng)比率(酸性測試比率) A (19)acquisition 收買 A (20)acquisition account

3、ing 收買會(huì)計(jì) A (21)adjusting events 調(diào)整事項(xiàng) A (22)administrative expenses 行政管理費(fèi) A (23)amortization 攤銷 A (24)analytical review 分析性復(fù)核 A (25)annual equivalent cost 年度等量本錢法 A (26)annual report and accounts 年度報(bào)告和報(bào)表 A (27)appraisal cost 檢驗(yàn)本錢 A (28)appropriation account 盈余分配賬戶 A (29)articles of association 公司章程細(xì)那

4、么 A (30)assets 資產(chǎn) A (31)assets cover 資產(chǎn)擔(dān)保 A (32)asset value per share 每股資產(chǎn)價(jià)值 A (33)associated company 聯(lián)營公司 A (34)attainable standard 可達(dá)規(guī)范 A (35)attributable profit 可歸屬利潤 A (36)audit 審計(jì) A (37)audit report 審計(jì)報(bào)告 A (38)auditing standards 審計(jì)準(zhǔn)那么 A (39)authorized share capital 額定股本 A (40)available hours 可用

5、小時(shí) A (41)avoidable costs 可防止本錢B (42)back-to-back loan 易幣貸款 B (43)backflush accounting 倒退本錢計(jì)算 B (44)bad debts 壞帳 B (45)bad debts ratio 壞帳比率 B (46)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)理表 B (49)bank statement 銀行對賬單 B (50)bankruptcy 破產(chǎn) B (51)basis of apportionment

6、分?jǐn)偢?B (52)batch 批量 B (53)batch costing 分批本錢計(jì)算 B (54)beta factor B (市場)風(fēng)險(xiǎn)要素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 用料估計(jì)單 B (59)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 B (62)bonus 紅利 B (63)book-keeping 薄記 B (64)Boston classif

7、ication 波士頓分類 B (65)breakeven chart 保本圖 B (66)breakeven point 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)算本錢折讓 B (71)budget manual 預(yù)算手冊 B (72)budget period 預(yù)算期間 B (73)budgetary control 預(yù)算控制 B (74)budgeted capacity 預(yù)算消費(fèi)才干 B (75)business cen

8、ter 運(yùn)營中心 B (76)business entity 營業(yè)個(gè)體 B (77)business unit 運(yùn)營單位 B (78)by-product 副產(chǎn)品C (79)called-up share capital 催繳股本 C (80)capacity 消費(fèi)才干 C (81)capacity ratios 消費(fèi)才干比率 C (82)capital 資本 C (83)capital assets pricing model 資本資產(chǎn)計(jì)價(jià)方式 C (84)capital commitment 承諾資本 C (85)capital employed 已運(yùn)用的資本 C (86)capital

9、expenditure 資本支出 C (87)capital expenditure authorization 資本支出核準(zhǔn) C (88)capital expenditure control 資本支出控制 C (89)capital expenditure proposal 資本支出懇求 C (90)capital funding planning 資本基金籌集方案 C (91)capital gain 資本收益 C (92)capital investment appraisal 資本投資評價(jià) C (93)capital maintenance 資本保全 C (94)capital re

10、source planning 資本資源方案 C (95)capital surplus 資本盈余 C (96)capital turnover 資本周轉(zhuǎn)率 C (97)card 記錄卡 C (98)cash 現(xiàn)金 C (99)cash account 現(xiàn)金賬戶 C (100)cash book 現(xiàn)金賬薄 C (101)cash cow 金牛產(chǎn)品 C (102)cash flow 現(xiàn)金流量 C (103)cash flow budget 現(xiàn)金流量預(yù)算 C (104)cash flow statement 現(xiàn)金流量表 C (105)cash ledger 現(xiàn)金分類賬 C (106)cash li

11、mit 現(xiàn)金限額 C (107)CCA 現(xiàn)時(shí)本錢會(huì)計(jì) C (108)center 中心 C (109)changeover time 變卦時(shí)間 C (110)chartered entity 特許經(jīng)濟(jì)個(gè)體 C (111)cheque 支票 C (112)cheque register 支票登記薄 C (113)classification 分類 C (114)clock card 工時(shí)卡 C (115)code 代碼 C (116)commitment accounting 承諾確認(rèn)會(huì)計(jì) C (117)common cost 共同本錢 C (118)company limited by gua

12、rantee 有限擔(dān)保責(zé)任公司 C (119)company limited by shares 股份 C (120)competitive position 競爭才干情況 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(bào)表 C (125)consolidation accounting 合并會(huì)計(jì) C (126)consortium 財(cái)團(tuán) C (127)contingency plan 應(yīng)急方案 C (128)continge

13、nt liabilities 或有負(fù)債 C (129)continuous operation 延續(xù)消費(fèi) C (130)contra 抵消 C (131)contract cost 合同本錢 C (132)contract costing 合同本錢計(jì)算 C (133)contribution centre 奉獻(xiàn)中心 C (134)contribution chart 奉獻(xiàn)圖 C ()control 控制 C ()control account 控制賬戶 C ()control limits 控制限制 C ()controllability concept 可控制概念 C ()controlla

14、ble cost 可控制本錢 C (140)conversion cost 加工本錢 C (141)convertible loan stock 可轉(zhuǎn)換為股票的貸款 C (142)corporate appraisal 公司評價(jià) C (143)corporate planning 公司方案 C (144)corporate social reporting 公司社會(huì)報(bào)告 C (145)cost 本錢 C (146)cost account 本錢賬戶 C (147)cost accounting 本錢會(huì)計(jì) C (148)cost accounting manual 本錢手冊 C (149)cos

15、t adjustment 本錢調(diào)整 C (150)cost allocation 本錢分配 C (151)cost apportionment 本錢分?jǐn)?C (152)cost attribution 本錢歸屬 C (153)cost audit 本錢審計(jì) C (154)cost benefit analysis 本錢效益分析 C (155)cost center 本錢中心 C (156)cost driver 本錢動(dòng)因 C (157)cost of capital 資本本錢 C (158)cost of goods sold 銷貨本錢 C (159)cost of non-conforman

16、ce 非相符本錢 C (160)cost of sales 銷售本錢 C (161)cost reduction 本錢降低 C (162)cost structure 本錢構(gòu)造 C (163)cost unit 本錢單位 C (164)cost-volume-profit analysis(CVP) 本量利分析 C (165)costing 本錢計(jì)算 C (166)credit note 貸項(xiàng)通知 C (167)credit report 信貸報(bào)告書 C (168)creditor 債務(wù)人 C (169)creditor days ratio 應(yīng)付賬款天數(shù)率 C (170)creditors

17、ledger 應(yīng)付賬款分類賬 C (171)critical event 關(guān)鍵事項(xiàng) C (172)critical path 關(guān)鍵道路 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(xiàn)時(shí)本錢會(huì)計(jì) C (176)current liabilities 流動(dòng)負(fù)債 C (177)current purchasing power accounting 現(xiàn)時(shí)購買力會(huì)計(jì) C (178)current ratio 流動(dòng)比率 C (179)cut-off 截止

18、 C (180)CVP 本量利分析 C (181)cycle time 周轉(zhuǎn)時(shí)間D (182)debenture 債券 D (183)debit note 借項(xiàng)通知 D (184)debit capacity 舉債才干 D (185)debt ratio 債務(wù)比率 D (186)debtor 債務(wù)人;應(yīng)收賬款D (187)debtor days ratio 應(yīng)收賬款天數(shù)率 D (188)debtors ledger 應(yīng)收賬款分類賬 D (189)debtor age analysis 應(yīng)收賬款賬齡分析 D (190)decision driven costs 決策連動(dòng)本錢 D (191)dec

19、ision tree 決策樹 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 部門報(bào)表 D (198)departmental budget 部門預(yù)算 D (199)depreciation 折舊 D (200)dispatch note 發(fā)運(yùn)單 D (201)development cost 開發(fā)本錢 D (202)d

20、ifferential cost 差別本錢 D (203)direct cost 直接本錢 D (204)direct debit 直接借項(xiàng) D (205)direct hours yield 直接小時(shí)產(chǎn)出率 D (206)direct labour cost percentage rate 直接人工本錢百分比 D (207)direct labour hour rate 直接人工小時(shí)率 D (208)directs on indirect work 間接任務(wù)事項(xiàng)上的工時(shí) D (209)discount rate 貼現(xiàn)率 D (210)discounted cash flow 現(xiàn)金流量貼現(xiàn) D

21、 (211)discretionary cost 酌量本錢 D (212)distribution cost 攤銷本錢 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(fù)式會(huì)計(jì) D (221)double-entry book-ke

22、eping 復(fù)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(guī)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(jì)訂購批量 E (228)efficient market hypothesis 有效市場假設(shè) E (229)efficiency ration 效率性比率 E (230)element of cost 本錢要素 E (231)ent

23、ity 經(jīng)濟(jì)個(gè)體 E (232)environmental audit 環(huán)境審計(jì) E (233)environmental impact assessment 環(huán)境影響評價(jià) E (234)EOQ 經(jīng)濟(jì)訂購批量 E (235)equity 權(quán)益 E (236)equity method of accounting 權(quán)益法會(huì)計(jì)計(jì)算 E (237)equity share capital 權(quán)益股本 E (238)equivalent units 當(dāng)量 E (239)event 事項(xiàng) E (240)exceptional items 例外事項(xiàng) E (241)expected value 期望值 E (

24、242)expenditure 支出 E (243)expenses 費(fèi)用 E (244)external audit 外部審計(jì) E (245)external failure cost 外部損失本錢 E (246)extraordinary items 非常事項(xiàng)F (247)factory goods 讓售商品 F (248)factoring 應(yīng)收帳款讓售 F (249)fair value 公允價(jià)值 F (250)feedback 反響 F (251)FIFO 先近先出法 F (252)final accounts 年終報(bào)表 F (253)finance lease 融資租賃 F (25

25、4)financial accounting 財(cái)務(wù)會(huì)計(jì) F (255)financial accounts calendar adjustment 財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整 F (256)financial management 財(cái)務(wù)管理 F (257)financial planning 財(cái)務(wù)方案 F (258)financial statement 財(cái)務(wù)報(bào)表 F (259)finished goods 完廢品 F (260)fixed asset 固定資產(chǎn) F (261)fixed overhead 固定制造費(fèi)用 F (262)fixed asset turnover 固定資產(chǎn)周轉(zhuǎn)率 F (

26、263)fixed assets register 固定資產(chǎn)登記薄 F (264)fixed cost 固定本錢 F (265)flexed budget 變動(dòng)限額預(yù)算 F (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 F (271)founders shares 發(fā)起人股份 F (272)full capacity 滿負(fù)荷消費(fèi)才干 F (273)function cos

27、ting 職能本錢計(jì)算 F (274)functional budget 職能預(yù)算 F (275)fund accounting 基金會(huì)計(jì) F (276)fundamental accounting concept 根底會(huì)計(jì)概念 F (277)fungible assets 可互換資產(chǎn) F (278)futuristic planning 遠(yuǎn)景方案G (279)gap analysis 間距分析 G (280)gearing 舉債運(yùn)營比率(杠桿) G (281)goal congruence 目的一致性 G (282)going concern concept 繼續(xù)運(yùn)營概念 G (283)go

28、ods 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 總邊沿 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(tuán) G (290)group accounts 集團(tuán)報(bào)表 H (291)high-geared 高結(jié)合杠桿(比例) H (292)hire purchase 租購 H (293)historical cost 歷史本錢 H (294)his

29、torical cost accounting 歷史本錢會(huì)計(jì) H (295)hours 小時(shí) H (296)hurdle rate 最低可接受的報(bào)酬率 I (297)ideal standard 理想規(guī)范 I (298)idle capacity ration 閑置消費(fèi)才干比率 I (299)idle time 閑置時(shí)間 I (300)impersonal accounts 非記名賬戶 I (301)imprest system 定額備用制度 I (302)income and expenditure account 收益和支出報(bào)表 I (303)incomplete records 不完善記

30、錄 I (304)incremental cost 增量本錢 I (305)incremental yield 增量產(chǎn)出率 I (306)indirect cost 間接本錢 I (307)indirect hours 間接小時(shí) I (308)insolvency 無力償付 I (309)intangible asset 無形資產(chǎn) I (310)integrated accounts 綜合報(bào)表 I (311)interdependency concept 關(guān)聯(lián)性概念 I (312)interest cover 利息保證倍數(shù) I (313)interlocking accounts 連鎖報(bào)表 I

31、 (314)internal audit 內(nèi)部審計(jì) I (315)internal check 內(nèi)部牽制 I (316)internal control system 內(nèi)部控制體系 I (317)internal failure cost 內(nèi)部損失本錢 I (318)internal rate of return(IRR) 內(nèi)含報(bào)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)

32、行股本J (324)job 定單 J (325)job card 任務(wù)卡 J (326)job costing 任務(wù)本錢計(jì)算 J (327)job sheet 任務(wù)單 J (328)joint cost 結(jié)合本錢 J (329)joint products 聯(lián)產(chǎn)品 J (330)joint stock company 股份公司 J (331)joint venture 合資運(yùn)營 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)消費(fèi) J (335)just-in-time purc

33、hasing 適時(shí)購買 K (336)key factor 關(guān)鍵要素 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 分類賬戶 L (341)length of order book 定單平均周期 L (342)letter of credit 信譽(yù)證 L (343)leverage 舉債運(yùn)營比率 L (344)liabilities 負(fù)債 L (345)life cycle costing 壽命周期本錢計(jì)算 L (346)LIFO 后近先出法 L (347)l

34、imited liability company 有限責(zé)任公司 L (348)limiting factor 限制要素 L (349)line-item budget 明細(xì)支出預(yù)算 L (350)liner programming 線性規(guī)劃 L (351)liquid assets 變現(xiàn)資產(chǎn) L (352)liquidation 清算 L (353)liquidity ratios 易變現(xiàn)比率 L (354)loan 貸款 L (355)loan capital 借入資本 L (356)long range planning 長期方案 L (357)lost time record 虛耗時(shí)間記

35、錄 L (358)low geared 低結(jié)合杠桿(比例) L (359)lower of cost or net realizable value concept 本錢或可變凈價(jià)孰低概念 M (360)machine hour rate 機(jī)器小時(shí)率 M (361)machine time record 機(jī)器時(shí)間記錄 M (362)managed cost 管理本錢 M (363)management accounting 管理睬計(jì) M (364)management accounting concept 管理睬計(jì)概念 M (365)management accounting guides 管

36、理睬計(jì)指點(diǎn)方針 M (366)management audit 管理審計(jì) M (367)management buy-out 管理性購買產(chǎn)權(quán) M (368)management by exception 例外管理原那么 M (369)margin 邊沿 M (370)margin of safety ration 平安邊沿比率 M (371)margin cost 邊沿本錢 M (372)margin costing 邊沿本錢計(jì)算 M (373)mark-down 降低標(biāo)價(jià) M (374)mark-up 提高標(biāo)價(jià) M (375)market risk premium 市場分險(xiǎn)補(bǔ)償 M (376

37、)market share 市場份額 M (377)marketing cost 營銷本錢 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 資料轉(zhuǎn)移單 M (383)memorandum of association 公司設(shè)立細(xì)那么 M (384)merger 兼并 M (385)merger accounting 兼并會(huì)計(jì)

38、 M (386)minority interest 少數(shù)股權(quán) M (387)mixed cost 混合本錢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(xiàn)資金 N (391)net margin 凈邊沿 N (392)net present value(NPV) 凈現(xiàn)值 N (393)net profit 凈利潤 N (394)net realizable value 可變現(xiàn)凈值 N (395)net worth 資產(chǎn)凈值 N (396)network analysis 網(wǎng)絡(luò)分析 N (

39、397)noise 干撈 N (398)nominal account 名義賬戶 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(diào)整事項(xiàng) N (402)non-financial performance measurement 非財(cái)務(wù)業(yè)績計(jì)量 N (403)non-integrated accounts 非綜合報(bào)表 N (404)non-liner programming 非線性規(guī)劃 N (405)non-voting shares 無表決權(quán)的股份 N (

40、406)notional cost 名義本錢 N (407)number of days stock 存貨周轉(zhuǎn)天數(shù) N (408)number of weeks stock 存貨周轉(zhuǎn)周數(shù) O (409)objective classification 客體分類 O (410)obsolescence 陳舊 O (411)off balance sheet finance 資產(chǎn)負(fù)債表外籌資 O (412)offer for sale 標(biāo)價(jià)出賣 O (413)operating budget 運(yùn)營預(yù)算 O (414)operating lease 運(yùn)營租賃 O (415)operating sta

41、tement 營業(yè)報(bào)表 O (416)operation time 操作時(shí)間 O (417)operational control 運(yùn)營控制 O (418)operational gearing 運(yùn)營杠桿 O (419)operating plans 運(yùn)營方案 O (420)opportunity cost 時(shí)機(jī)本錢 O (421)order 定單 O (422)ordinary shares 普通股 O (423)out-of-date cheque 過期支票 O (424)over capitalization 過分資本化 O (425)overhead 制造費(fèi)用 O (426)overh

42、ead absorption rate 制造費(fèi)用分配率 O (427)overhead cost 制造費(fèi)用 O (428)overtrading 超越營業(yè)資金的運(yùn)營P (429)paid cheque 已付支票 P (430)paid-up share capital 認(rèn)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(yīng)付款項(xiàng)賬戶 P (43

43、6)payback 回收期 P (437)payments and receipts account 收入和支出報(bào)表 P (438)payments withheld 保管款額 P (439)payroll 工資單 P (440)payroll analysis 工資分析 P (441)percentage profit on turnover 利潤對營業(yè)額比率 P (442)period cost 期間本錢 P (443)perpetual inventory 永續(xù)盤存 P (444)personal account 記名賬戶 P (445)PEPT 工程評審法 P (446)petty c

44、ash account 備用金賬戶 P (447)petty cash voucher 備用金憑證 P (448)physical inventory 實(shí)地盤存 P (449)planning 方案 P (450)planning horizon 方案時(shí)限 P (451)planning period 方案期間 P (452)policy cost 政策本錢 P (453)position audit 情況審計(jì) P (454)post balance sheet events 資產(chǎn)負(fù)債表編后事項(xiàng) P (455)practical capacity 實(shí)踐消費(fèi)才干 P (456)pre-acqui

45、sition 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)先債務(wù)人 P (460)preferred creditors 優(yōu)先債務(wù)人 P (461)prepayments 預(yù)付款項(xiàng) P (462)present value 現(xiàn)值 P (463)prevention cost 預(yù)防本錢 P (464)price ratio 市盈率 P (465)prime cost 主要本錢 P (466)prime entry-books

46、of 原始分錄登記薄 P (467)principal budget factor 主要預(yù)算要素 P (468)prior charge capital 優(yōu)先股 P (469)prior year adjustments 以前年度調(diào)整 P (470)priority base budgeting 優(yōu)先順序體制的預(yù)算 P (471)private company 私人公司 P (472)pro-forma invoice 預(yù)開發(fā)票 P (473)problem child 問號產(chǎn)品 P (474)process costing 分步本錢計(jì)算 P (475)process time 加工時(shí)間 P

47、(476)product cost 產(chǎn)品本錢 P (477)Product life cycle 產(chǎn)品壽命周期 P (478)production cost 消費(fèi)本錢 P (479)production cost of sales 售貨本錢 P (480)production volume ratio 消費(fèi)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 利潤對營業(yè)額

48、比率 P (485)profit-volume graph 利量圖 P (486)profitability index 盈利指數(shù) P (487)programming 規(guī)劃 P (488)project evaluation and review technique 工程評審法 P (489)projection 估計(jì) P (490)promissory note 本票 P (491)prospectus 募債闡明書 P (492)provisions for liabilities and charges 償債和費(fèi)用預(yù)備 P (493)prudent concept 穩(wěn)健性概念 P (49

49、4)public company 公開公司 P (495)purchase order 訂購單 P (496)purchase requisition 請購單 P (497)purchase ledger 采購賬戶 Q (498)quality related costs 質(zhì)量有關(guān)本錢 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 原資料 R (504)receipts and payments account 收入和支付報(bào)表 R (50

50、5)receivable ledger 應(yīng)收款項(xiàng)賬戶 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)本錢 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)錢 R (515)report 報(bào)表 R

51、 (516)reporting 報(bào)告 R (517)research cost, applied 運(yùn)用性研討本錢 R (518)research cost, pure or basic 實(shí)際或根底研討本錢 R (519)reserves 留存收益 R (520)residual income 剩余收益 R (521)responsibility center 責(zé)任中心 R (522)retention money 保管款額 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)r

52、evenue 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(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 S (532)sales ledger 銷售分類賬 S (533)sales order 銷售定單 S (534)sales per employee 每員工銷售額 S (535)scrap 廢料 S (536)scrip issue 紅股發(fā)行 S (537)secure

53、d creditors 有擔(dān)保的債務(wù)人 S (538)segmental reporting 分部報(bào)告 S (539)selling cost 銷售本錢 S (540)semi-fixed cost 半固定本錢 S (541)semi-variable cost 半變動(dòng)本錢 S (542)sensitivity analysis 敏感性分析 S (543)service cost center 效力本錢中心 S (544)service costing 效力本錢計(jì)算 S (545)set-up time 安裝時(shí)間 S (546)shadow prices 影子價(jià)錢 S (547)share 股

54、票 S (548)share capital 股份資本 S (549)share option scheme 購股權(quán)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(zé)任本錢 S (556)sole trader 獨(dú)資運(yùn)營者 S (557)source and application of fun

55、ds statement 資金來源和運(yùn)用表 S (558)special order costing 特殊定單本錢計(jì)算 S (559)staff costs 職工本錢 S (560)statement of account 營業(yè)賬單 S (561)statement of affairs 財(cái)務(wù)情況表 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(zhuǎn)率 S (566)stocktaking 清點(diǎn)存貨 S (567)stores requisition 領(lǐng)料

56、懇求單 S (568)strategic business unit 戰(zhàn)略性運(yùn)營單位 S (569)strategic management accounting 戰(zhàn)略管理睬計(jì) S (570)strategic planning 戰(zhàn)略方案 S (571)strategy 戰(zhàn)略 S (572)subjective classification 主體分類 S (573)subscribed share capital 已認(rèn)購的股本 S (574)subsidiary undertaking 子公司 S (575)sunk cost 沉沒本錢 S (576)supply estimate 預(yù)算估計(jì)

57、S (577)supply expenditure 預(yù)算支出 S (578)suspense account 暫記賬戶 S (579)SWOT analysis 優(yōu)點(diǎn)和短處,時(shí)機(jī)和要挾分析 S (580)system 制度,體系 T (581)tactical planning 戰(zhàn)略方案 T (582)tactics 戰(zhàn)略 T (583)take-over 接納 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 目的本錢 T (587)terotechnolog

58、y 設(shè)備綜合工程學(xué) T (588)throughput accounting 消費(fèi)量會(huì)計(jì) 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(jì) T (594)trade creditors 購貨客戶(應(yīng)付賬款) T (595)trade debtors 銷貨客戶(應(yīng)收賬款) T (596)trading profit and loss account 營業(yè)損益表 T (597)transfer p

59、rice 轉(zhuǎn)讓價(jià)錢 T (598)transit time 中轉(zhuǎn)時(shí)間 T (599)treasurership 財(cái)務(wù)長制度 T (600)trail balance 試算平衡表 T (601)turnover 營業(yè)額 U (602)uncalled share capital 未催繳股本 U (603)under capitalization 缺乏資本化 U (604)under or over-absorbed overhead 少吸收或多吸收的制造費(fèi)用 U (605)uniform accounting 一致會(huì)計(jì) U (606)uniform costing 一致本錢計(jì)算 U (607)u

60、nissued 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(jì)效益審計(jì) 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(quán)平均本錢 W (618)weighted av