過級(jí)會(huì)計(jì)術(shù)語英漢對(duì)照

1、過級(jí)會(huì)計(jì)術(shù)語英漢對(duì)照棄我去者，昨日之日不可留亂我心者，今日之日多煩憂過急會(huì)計(jì)術(shù)語英漢對(duì)照Accountingsystem會(huì)計(jì)系統(tǒng)AmericanAccountingAssociation美國(guó)會(huì)計(jì)協(xié)會(huì)AmericanInstituteofCPAs美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit審計(jì)Balancesheet資產(chǎn)負(fù)債表Bookkeepking簿記Cashflowprospects現(xiàn)金流量預(yù)測(cè)CertificateinInternalAuditing內(nèi)部審計(jì)證書CertificateinManagementAccounting管理會(huì)計(jì)證書CertificatePublicAccountant注冊(cè)會(huì)計(jì)師Co

2、staccounting成本會(huì)計(jì)E_ternalusers外部使用者Financialaccounting財(cái)務(wù)會(huì)計(jì)FinancialAccountingStandardsBoard財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financialforecast財(cái)務(wù)預(yù)測(cè)Generallyacceptedaccountingprinciples公認(rèn)會(huì)計(jì)原貝General-purposeinformation通用目的信息GovernmentAccountingOffice政府會(huì)計(jì)辦公室Inestatement損益表InstituteofInternalAuditors內(nèi)部審計(jì)師協(xié)會(huì)InstituteofManagementAc

3、countants管理會(huì)計(jì)師協(xié)會(huì)Integrity整合性Internalauditing內(nèi)部審計(jì)Internalcontrolstructure內(nèi)部控制結(jié)構(gòu)InternalRevenueService國(guó)內(nèi)收入署Internalusers內(nèi)部使用者M(jìn)anagementaccounting管理會(huì)計(jì)Returnofinvestment投資回報(bào)Returnoninvestment投資報(bào)酬SecuritiesandE_changemission證券交易委員會(huì)Statementofcashflow現(xiàn)金流量表Statementoffinancialposition財(cái)務(wù)狀況表Ta_accounting稅務(wù)會(huì)計(jì)

4、Accountingequation會(huì)計(jì)等式Articulation勾稽關(guān)系A(chǔ)ssets資產(chǎn)Businessentity企業(yè)個(gè)體Capitalstock股本Corporation公司Costprinciple成本原則Creditor債權(quán)人Deflation通貨緊縮Disclosure批露E_penses費(fèi)用Financialstatement財(cái)務(wù)報(bào)表Financialactivities籌資活動(dòng)Going-concernassumption持續(xù)經(jīng)營(yíng)假設(shè)Inflation通貨膨漲Investingactivities投資活動(dòng)Liabilities負(fù)債Negativecashflow負(fù)現(xiàn)金流量Op

5、eratingactivities經(jīng)營(yíng)活動(dòng)Ownernsequity所有者權(quán)益Partnership合伙企業(yè)Positivecashflow正現(xiàn)金流量Retainedearning留存利潤(rùn)Revenue收入Soleproprietorship獨(dú)資企業(yè)Solvency清償能力Stable-dollarassumption穩(wěn)定貨幣假設(shè)Stockholders股東StockholdersHequity股東權(quán)益Windowdressing門面粉飾Account帳戶基本詞匯A(1)account賬戶，報(bào)表A(2)accountingpostulate會(huì)計(jì)假設(shè)A(3)accountingvaluation

6、會(huì)計(jì)計(jì)價(jià)A(4)accountabilityconcept經(jīng)營(yíng)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)agencycost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)accountingrateofreturn會(huì)計(jì)報(bào)酬率A(14)accountingreferencedate會(huì)計(jì)參照日A(15)accountingreferenceperiod

7、會(huì)計(jì)參照期間A(16)accrualconcept應(yīng)計(jì)概念A(yù)(17)accruale_penses應(yīng)計(jì)費(fèi)用A(18)acidtestratio速動(dòng)比率(酸性測(cè)試比率)A(19)acquisition收購A(20)acquisitionaccounting收購會(huì)計(jì)A(21)adjustingevents調(diào)整事項(xiàng)A(22)administrativee_penses行政管理費(fèi)A(23)amortization攤銷A(24)analyticalreview分析性復(fù)核A(25)annualequivalentcost年度等量成本法A(26)annualreportandaccounts年度報(bào)告和報(bào)表A

8、(27)appraisalcost檢驗(yàn)成本A(28)appropriationaccount盈余分配賬戶A(29)articlesofassociation公司章程細(xì)則A(30)assets資產(chǎn)A(31)assetscover資產(chǎn)擔(dān)保A(32)assetvaluepershare每股資產(chǎn)價(jià)值A(chǔ)(33)associatedpany聯(lián)營(yíng)公司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)authorizedsha

9、recapital額定股本A(40)availablehours可用小時(shí)A(41)avoidablecosts可避免成本B(42)back-to-backloan易幣貸款B(43)backflushaccounting倒退成本計(jì)算B(44)baddebts壞帳B(45)baddebtsratio壞帳比率B(46)bankcharges銀行手續(xù)費(fèi)B(47)bankoverdraft銀行透支B(48)bankreconciliation銀行存款調(diào)節(jié)表第5頁共34頁B(49)bankstatement銀行對(duì)賬單B(50)bankruptcy破產(chǎn)B(51)basisofapportionment分?jǐn)偦?/p>

10、石出B(52)batch批量B(53)batchcosting分批成本計(jì)算B(54)betafactorB(市場(chǎng))風(fēng)險(xiǎn)因素BB(55)bill賬單B(56)billofe_change匯票B(57)billoflading提單B(58)billofmaterials用料預(yù)計(jì)單B(59)billpayable應(yīng)付票據(jù)B(60)billreceivable應(yīng)收票據(jù)B(61)bincard存貨記錄卡B(62)bonus紅利B(63)book-keeping薄記B(64)Bostonclassification波士頓分類B(65)breakevenchart保本圖B(66)breakevenpoint

11、保本點(diǎn)B(67)breaking-downtime復(fù)位時(shí)間B(68)budget預(yù)算B(69)budgetcenter預(yù)算中心B(70)budgetcostallowance預(yù)算成本折讓B(71)budgetmanual預(yù)算手冊(cè)B(72)budgetperiod預(yù)算期間B(73)budgetarycontrol預(yù)算控制B(74)budgetedcapacity預(yù)算生產(chǎn)能力B(75)businesscenter經(jīng)營(yíng)中心B(76)businessentity營(yíng)業(yè)個(gè)體B(77)businessunit經(jīng)營(yíng)單位B(78)by-product副產(chǎn)品C(79)called-upsharecapital催繳

12、股本C(80)capacity生產(chǎn)能力C(81)capacityratios生產(chǎn)能力比率C(82)capital資本C(83)capitalassetspricingmodel資本資產(chǎn)計(jì)價(jià)模式C(84)capitalmitment承諾資本C(85)capitalemployed已運(yùn)用的資本C(86)capitale_penditure資本支出C(87)capitale_penditureauthorization資本支出核準(zhǔn)C(88)capitale_penditurecontrol資本支出控制C(89)capitale_penditureproposal資本支出申請(qǐng)C(90)capitalf

13、undingplanning資本基金籌集計(jì)劃C(91)capitalgain資本收益C(92)capitalinvestmentappraisal資本投資評(píng)估(93)capitalmaintenance資本保全C(94)capitalresourceplanning資本資源計(jì)劃C(95)capitalsurplus資本盈余C(96)capitalturnover資本周轉(zhuǎn)率C(97)card記錄卡C(98)cash現(xiàn)金C(99)cashaccount現(xiàn)金賬戶C(100)cashbook現(xiàn)金賬薄C()cashcow金牛產(chǎn)品C(102)cashflow現(xiàn)金流量C(103)cashflowbudget

14、現(xiàn)金流量預(yù)算C(104)cashflowstatement現(xiàn)金流量表C(105)cashledger現(xiàn)金分類賬C(106)cashlimit現(xiàn)金限額C(107)CCA現(xiàn)時(shí)成本會(huì)計(jì)C(108)center中心C(109)changeovertime變更時(shí)間C(110)charteredentity特許經(jīng)濟(jì)個(gè)體C(lll)cheque支票C(112)chequeregister支票登記薄C(113)classification分類C(114)clockcard工時(shí)卡C(115)code代碼C(116)mitmentaccounting承諾確認(rèn)會(huì)計(jì)C(117)moncost共同成本C(118)pan

15、ylimitedbyguarantee有限擔(dān)保責(zé)任公司C(119)panylimitedbyshares股份有限公司C(120)petitiveposition競(jìng)爭(zhēng)能力狀況C(121)concept概念C(122)conglomerate跨行業(yè)企業(yè)C(123)consistencyconcept一致性概念C(124)consolidatedaccounts合并報(bào)表C(125)consolidationaccounting合并會(huì)計(jì)C(126)consortium財(cái)團(tuán)C(127)contingencyplan應(yīng)急計(jì)劃C(128)contingentliabilities或有負(fù)債C(129)cont

16、inuousoperation連續(xù)生產(chǎn)C(130)contra抵消C(131)contractcost合同成本C(132)contractcosting合同成本計(jì)算C(133)contributioncentre貢獻(xiàn)中心C(134)contributionchart貢獻(xiàn)圖C(135)control控制C(136)controlaccount控制賬戶C(137)controllimits控制限度C(138)controllabilityconcept可控制概念C(139)controllablecost可控制成本C(140)conversioncost加工成本C(141)convertiblel

17、oanstock可轉(zhuǎn)換為股票的貸款C(142)corporateappraisal公司評(píng)估C(143)corporateplanning公司計(jì)劃C(144)corporatesocialreporting公司社會(huì)報(bào)告C(145)cost成本(146)costaccount成本賬戶C(147)costaccounting成本會(huì)計(jì)C(148)costaccountingmanual成本手冊(cè)C(149)costadjustment成本調(diào)整C(150)costallocation成本分配C(151)costapportionment成本分?jǐn)侰(152)costattribution成本歸屬C(153)

18、costaudit成本審計(jì)C(154)costbenefitanalysis成本效益分析C(155)costcenter成本中心C(156)costdriver成本動(dòng)因C(157)costofcapital資本成本C(158)costofgoodssold銷貨成本(159)costofnon-conformance非相符成本C(160)costofsales銷售成本C(161)costreduction成本降低C(162)coststructure成本結(jié)構(gòu)C(163)costunit成本單位C(164)cost-volume-profitanalysis(CVP)本量利分析C(165)cost

19、ing成本計(jì)算C(166)creditnote貸項(xiàng)通知C(167)creditreport信貸報(bào)告書C(168)creditor債權(quán)人C(169)creditordaysratio應(yīng)付賬款天數(shù)率C(170)creditorsledger應(yīng)付賬款分類賬C(171)criticalevent關(guān)鍵事項(xiàng)C(172)criticalpath關(guān)鍵路線C(173)cumulativepreferenceshares累積優(yōu)先股C(174)currentasset流動(dòng)資產(chǎn)C(175)currentcostaccounting現(xiàn)時(shí)成本會(huì)計(jì)C(176)currentliabilities流動(dòng)負(fù)債C(177)curr

20、entpurchasingpoweraccounting現(xiàn)時(shí)購買力會(huì)計(jì)C(178)currentratio流動(dòng)比率C(179)cut-off截止第12頁共34頁C(180)CVP本量利分析C(181)cycletime周轉(zhuǎn)時(shí)間D(182)debenture債券D(183)debitnote借項(xiàng)通知D(184)debitcapacity舉債能力D(185)debtratio債務(wù)比率D(186)debtor債務(wù)人；應(yīng)收賬款D(187)debtordaysratio應(yīng)收賬款天數(shù)率D(188)debtorsledger應(yīng)收賬款分類賬D(189)debtor"ageanalysis應(yīng)收賬款賬齡

21、分析D(190)decisiondrivencosts決策連動(dòng)成本D(191)decisiontree決策樹D(192)defects次品D(193)deferrede_penditure遞延支出D(194)deferredshares遞延股份D(195)deferredta_ation遞延稅款D(196)deliverynote交貨單D(197)departmentalaccounts部門報(bào)表D(198)departmentalbudget部門預(yù)算D(199)depreciation折舊D(20)dispatchnote發(fā)運(yùn)單D(201)developmentcost開發(fā)成本D(202)di

22、fferentialcost差別成本D(203)directcost直接成本D(204)directdebit直接借項(xiàng)D(205)directhoursyield直接小時(shí)產(chǎn)出率D(206)directlabourcostpercentagerate直接人工成本百分比D(207)directlabourhourrate直接人工小時(shí)率D(208)directsonindirectwork間接工作事項(xiàng)上的工時(shí)D(209)discountrate貼現(xiàn)率D(210)discountedcashflow現(xiàn)金流量貼現(xiàn)D(211)discretionarycost酌量成本D(212)distributionc

23、ost攤銷成本D(213)diversions移用D(214)divertedhours移用小時(shí)D(215)divertedhoursratio移用工時(shí)比率D(216)dividend股利D(217)dividendcover股利產(chǎn)出率D(218)dividendpershare每股股利D(219)dog疲軟產(chǎn)品D(220)doubleentryaccounting復(fù)式會(huì)計(jì)D(221)double-entrybook-keeping復(fù)式薄記D(222)doubtfuldebts可疑債務(wù)D(223)downtime停工時(shí)間D(224)dynamicprogramming動(dòng)態(tài)規(guī)劃E(225)ear

24、ningpershare每股盈利E(226)earningratio市盈率E(227)economicorderquantity(EOQ)經(jīng)濟(jì)訂購批量E(228)efficientmarkethypothesis有效市場(chǎng)假設(shè)E(229)efficiencyration效率性比率E(230)elementofcost成本要素E(231)entity經(jīng)濟(jì)個(gè)體E(232)environmentalaudit環(huán)境審計(jì)E(233)environmentalimpactassessment環(huán)境影響評(píng)價(jià)E(234)EOQ經(jīng)濟(jì)訂購批量E(235)equity權(quán)益E(236)equitymethodofacco

25、unting權(quán)益法會(huì)計(jì)計(jì)算E(237)equitysharecapital權(quán)益股本E(238)equivalentunits當(dāng)量E(239)event事項(xiàng)E(240)e_ceptionalitems例外事項(xiàng)E(241)e_pectedvalue期望值E(242)e_penditure支出E(243)e_penses費(fèi)用E(244)e_ternalaudit外部審計(jì)E(245)e_ternalfailurecost外部損失成本E(246)e_traordinaryitems非常事項(xiàng)F(247)factorygoods讓售商品F(248)factoring應(yīng)收帳款讓售F(249)fairvalue

26、公允價(jià)值F(250)feedback反饋F(25DFIF0先近先出法F(252)finalaccounts年終報(bào)表F(253)financelease融資租賃F(254)financialaccounting財(cái)務(wù)會(huì)計(jì)F(255)financialaccountscalendaradjustment貝才務(wù)報(bào)表的日歷時(shí)間調(diào)整F(256)financialmanagement財(cái)務(wù)管理F(257)financialplanning財(cái)務(wù)計(jì)劃F(258)financialstatement財(cái)務(wù)報(bào)表F(259)finishedgoods完成品F(260)fi_edasset固定資產(chǎn)F(261)fi_edov

27、erhead固定制造費(fèi)用F(262)fi_edassetturnover固定資產(chǎn)周轉(zhuǎn)率F(263)fi_edassetsregister固定資產(chǎn)登記薄F(264)fi_edcost固定成本F(265)fle_edbudget變動(dòng)限額預(yù)算F(266)fle_iblebudget彈性預(yù)算F(267)floattime浮動(dòng)時(shí)間F(268)floatingcharge流動(dòng)抵押F(269)flowoffundsstatement資金流量表F(270)forecasting預(yù)測(cè)F(271)founderHsshares發(fā)起人股份F(272)fullcapacity滿負(fù)荷生產(chǎn)能力F(273)function

28、costing職能成本計(jì)算F(274)functionalbudget職能預(yù)算F(275)fundaccounting基金會(huì)計(jì)F(276)fundamentalaccountingconcept基礎(chǔ)會(huì)計(jì)概念F(277)fungibleassets可互換資產(chǎn)F(278)futuristicplanning遠(yuǎn)景計(jì)劃G(279)gapanalysis間距分析G(280)gearing舉債經(jīng)營(yíng)比率(杠桿)G(281)goalcongruence目標(biāo)一致性G(282)goingconcernconcept持續(xù)經(jīng)營(yíng)概念G(283)goodsreceivednote商品收訖單G(284)goodwill商譽(yù)

29、G(285)grossdividendyield總股息產(chǎn)出率G(286)grossmargin總邊際G(287)grossprofit毛利潤(rùn)G(288)grossprofitpercentage毛利潤(rùn)百分比G(289)group企業(yè)集團(tuán)G(290)groupaccounts集團(tuán)報(bào)表II(291)high-geared高結(jié)合杠桿(比例)II(292)hirepurchase租購II(293)historicalcost歷史成本II(294)historicalcostaccounting歷史成本會(huì)計(jì)II(295)hours小時(shí)II(296)hurdlerate最低可接受的報(bào)酬率I(297)ide

30、alstandard理想標(biāo)準(zhǔn)I(298)idlecapacityration閑置生產(chǎn)能力比率I(299)idletime閑置時(shí)間I(300)impersonalaccounts非記名賬戶I(301)imprestsystem定額備用制度I(302)ineande_penditureaccount收益和支出報(bào)表I(303)inpleterecords不完善記錄I(304)incrementalcost增量成本I(305)incrementalyield增量產(chǎn)出率I(306)indirectcost間接成本I(307)indirecthours間接小時(shí)I(308)insolvency無力償付I(3

31、09)intangibleasset無形資產(chǎn)I(310)integratedaccounts綜合報(bào)表I(311)interdependencyconcept關(guān)聯(lián)性概念I(lǐng)(312)interestcover利息保障倍數(shù)I(313)interlockingaccounts連鎖報(bào)表I(314)internalaudit內(nèi)部審計(jì)I(315)internalcheck內(nèi)部牽制I(316)internalcontrolsystem內(nèi)部控制體系I(317)internalfailurecost內(nèi)部損失成本I(318)internalrateofreturn(IRR)內(nèi)含報(bào)酬率I(319)inventory存

32、貨I(320)investment投資I(321)investmentcenter投資中心I(322)invoiceregister發(fā)票登記薄I(323)issuedsharecapital已發(fā)行股本J(324)job定單J(325)jobcard工作卡J(326)jobcosting工作成本計(jì)算J(327)jobsheet工作單J(328)jointcost聯(lián)合成本J(329)jointproducts聯(lián)產(chǎn)品J(330)jointstockpany股份公司J(331)jointventure合資經(jīng)營(yíng)J(332)journal日記賬J(333)just-in-time(JIT)適時(shí)制度J(33

33、4)just-in-timeproduction適時(shí)生產(chǎn)J(335)just-in-timepurchasing適時(shí)購買K(336)keyfactor關(guān)鍵因素L(337)labour人工L(338)labourtransfernote人工轉(zhuǎn)移單L(339)leaningcurve學(xué)習(xí)曲線L(340)ledger分類賬戶L(341)lengthoforderbook定單平均周期L(342)letterofcredit信用證L(343)leverage舉債經(jīng)營(yíng)比率L(344)liabilities負(fù)債L(345)lifecyclecosting壽命周期成本計(jì)算L(346)LIFO后近先出法L(34

34、7)limitedliabilitypany有限責(zé)任公司L(348)limitingfactor限制因素L(349)line-itembudget明細(xì)支出預(yù)算L(350)linerprogramming線性規(guī)劃L(351)liquidassets變現(xiàn)資產(chǎn)L(352)liquidation清算L(353)liquidityratios易變現(xiàn)比率L(354)loan貸款L(355)loancapital借入資本L(356)longrangeplanning長(zhǎng)期計(jì)劃L(357)losttimerecord虛耗時(shí)間記錄L(358)lowgeared低結(jié)合杠桿(比例)L(359)lowerofcosto

35、rrealizablevalueconcept成本或可變凈價(jià)孰低概念M(360)machinehourrate機(jī)器小時(shí)率M(361)machinetimerecord機(jī)器時(shí)間記錄M(362)managedcost管理成本M(363)managementaccounting管理會(huì)計(jì)M(364)managementaccountingconcept管理會(huì)計(jì)概念M(365)managementaccountingguides管理會(huì)計(jì)指導(dǎo)方針M(366)managementaudit管理審計(jì)M(367)managementbuy-out管理性購買產(chǎn)權(quán)M(368)managementbye_ceptio

36、n例外管理原則M(369)margin邊際M(370)marginofsafetyration安全邊際比率M(371)margincost邊際成本M(372)margincosting邊際成本計(jì)算M(373)mark-down降低標(biāo)價(jià)M(374)mark-up提高標(biāo)價(jià)M(375)marketriskpremium市場(chǎng)分險(xiǎn)補(bǔ)償M(376)marketshare市場(chǎng)份額M(377)marketingcost營(yíng)銷成本M(378)matchingconcept配比概念M(379)materialityconcept重要性概念M(380)materialsrequisition領(lǐng)料單M(381)mate

37、rialsreturnednote退料單M(382)materialstransfernote材料轉(zhuǎn)移單M(383)memorandumofassociation公司設(shè)立細(xì)則M(384)merger兼并M(385)mergeraccounting兼并會(huì)計(jì)M(386)minorityinterest少數(shù)股權(quán)M(387)mi_edcost混合成本N(388)assets凈資產(chǎn)N(389)bookvalue凈賬面價(jià)值N(390)liquidfunds凈可變現(xiàn)資金N(391)margin凈邊際N(392)presentvalue(NPV)凈現(xiàn)值N(393)profit凈利潤(rùn)N(394)realizab

38、levalue可變現(xiàn)凈值N(395)worth資產(chǎn)凈值N(396)workanalysis網(wǎng)絡(luò)分析N(397)noise干撈N(398)nominalaccount名義賬戶N(399)nominalsharecapital名義股本N(400)nominalholding代理持有股份N(401)non-adjustingevents非調(diào)整事項(xiàng)N(402)non-financialperformancemeasurement非財(cái)務(wù)業(yè)績(jī)計(jì)量N(403)non-integratedaccounts非綜合報(bào)表N(404)non-linerprogramming非線性規(guī)劃N(405)non-votings

39、hares無表決權(quán)的股份N(406)notionalcost名義成本N(407)numberofdaysstock存貨周轉(zhuǎn)天數(shù)N(408)numberofweeksstock存貨周轉(zhuǎn)周數(shù)0(409)objectiveclassification客體分類0(410)obsolescence陳舊0(411)offbalancesheetfinance資產(chǎn)負(fù)債表外籌資0(412)offerforsale標(biāo)價(jià)出售0(413)operatingbudget經(jīng)營(yíng)預(yù)算0(414)operatinglease經(jīng)營(yíng)租賃0(415)operatingstatement營(yíng)業(yè)報(bào)表0(416)operationtime

40、操作時(shí)間0(417)operationalcontrol經(jīng)營(yíng)控制0(418)operationalgearing經(jīng)營(yíng)杠桿0(419)operatingplans經(jīng)營(yíng)計(jì)劃0(420)opportunitycost機(jī)會(huì)成本0(421)order定單0(422)ordinaryshares普通股0(423)out-of-datecheque過期支票0(424)overcapitalization過分資本化0(425)overhead制造費(fèi)用0(426)overheadabsorptionrate制造費(fèi)用分配率0(427)overheadcost制造費(fèi)用0(428)overtrading超過營(yíng)業(yè)資金的

41、經(jīng)營(yíng)P(429)paidcheque已付支票P(430)paid-upsharecapital認(rèn)定股本P(431)parentpany母公司P(432)paretodistribution帕累托分布P(433)participatingpreferenceshares參與優(yōu)先股P(434)partnership合伙P(435)payableledger應(yīng)付款項(xiàng)賬戶P(436)payback回收期P(437)paymentsandreceiptsaccount收入和支出報(bào)表P(438)paymentswithheld保留款額P(439)payroll工資單P(440)payrollanalysi

42、s工資分析P(441)percentageprofitonturnover利潤(rùn)對(duì)營(yíng)業(yè)額比率P(442)periodcost期間成本P(443)perpetualinventory永續(xù)盤存P(444)personalaccount記名賬戶P(445)PEPT項(xiàng)目評(píng)審法P(446)pettycashaccount備用金賬戶P(447)pettycashvoucher備用金憑證P(448)physicalinventory實(shí)地盤存P(449)planning計(jì)劃P(450)planninghorizon計(jì)劃時(shí)限P(451)planningperiod計(jì)劃期間P(452)policycost政策成本P

43、(453)positionaudit狀況審計(jì)P(454)postbalancesheetevents資產(chǎn)負(fù)債表編后事項(xiàng)P(455)practicalcapacity實(shí)際生產(chǎn)能力P(456)pre-acquisitionlosses購置前損失P(457)pre-acquisitionprofits購置前利潤(rùn)P(458)preferenceshares優(yōu)先股P(459)preferencecreditors優(yōu)先債權(quán)人P(460)preferredcreditors優(yōu)先債權(quán)人P(461)prepayments預(yù)付款項(xiàng)P(462)presentvalue現(xiàn)值P(463)preventioncost預(yù)防

44、成本P(464)priceratio市盈率P(465)primecost主要成本P(466)primeentry-booksof原始分錄登記薄P(467)principalbudgetfactor主要預(yù)算因素P(468)priorchargecapital優(yōu)先股P(469)prioryearadjustments以前年度調(diào)整P(470)prioritybasebudgeting優(yōu)先順序體制的預(yù)算P(471)privatepany私人公司P(472)pro-formainvoice預(yù)開發(fā)票P(473)problemchild問號(hào)產(chǎn)品P(474)processcosting分步成本計(jì)算P(475)

45、processtime加工時(shí)間P(476)productcost產(chǎn)品成本P(477)Productlifecycle產(chǎn)品壽命周期P(478)productioncost生產(chǎn)成本P(479)productioncostofsales售貨成本P(480)productionvolumeratio生產(chǎn)業(yè)務(wù)量比率P(481)profitcenter利潤(rùn)中心P(482)profitperemployee每員工利潤(rùn)P(483)profitretainedfortheyear年度利潤(rùn)留存P(484)profittoturnoverratio利潤(rùn)對(duì)營(yíng)業(yè)額比率P(485)profit-volumegraph利量

46、圖P(486)profitabi1ityinde_盈利指數(shù)P(487)programming規(guī)劃P(488)projectevaluationandreviewtechnique項(xiàng)目評(píng)審法P(489)projection預(yù)計(jì)P(490)promissorynote本票P(491)prospectus募債說明書P(492)provisionsforliabilitiesandcharges償債和費(fèi)用準(zhǔn)備P(493)prudentconcept穩(wěn)健性概念P(494)publicpany公開公司P(495)purchaseorder訂購單P(496)purchaserequisition請(qǐng)購單P(4

47、97)purchaseledger采購賬戶Q(498)qualityrelatedcosts質(zhì)量有關(guān)成本Q(499)queuingtime排隊(duì)時(shí)間R(500)rate率R(501)ratio比率R(502)rationpyramid比率金字塔R(503)rawmaterial原材料R(504)receiptsandpaymentsaccount收入和支付報(bào)表R(505)receivableledger應(yīng)收款項(xiàng)賬戶R(506)redeemableshares可贖回股份R(507)redemption贖回R(508)registeredsharecapital注冊(cè)資本R(509)rejects廢品

48、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)replacementprice重置價(jià)格R(515)report報(bào)表R(516)reporting報(bào)告R(517)researchcost,applied應(yīng)用性研究成本R(518)researchcost,pureorbasic理論或基礎(chǔ)研究成本R(519)reserves留存收益R(520)residualine剩余收益R(521)responsibilitycenter責(zé)任中心

49、R(522)retentionmoney保留款額R(523)returnoncapitalemployed運(yùn)用資本報(bào)酬率R(524)returns退回R(525)revenue收入R(526)revenuecenter收入中心R(527)revenuee_penditure收益支出R(528)revenueinvestment收入性投資R(529)rightissue認(rèn)股權(quán)發(fā)行R(530)rollingbudget滾動(dòng)預(yù)算R(531)rollingforecast滾動(dòng)預(yù)測(cè)S(532)salesledger銷售分類賬S(533)salesorder銷售定單S(534)salesperemploy

50、ee每員工銷售額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)segmentalreporting分部報(bào)告S(539)sellingcost銷售成本S(540)semi-fi_edcost半固定成本S(541)semi-variablecost半變動(dòng)成本S(542)sensitivityanalysis敏感性分析S(543)servicecostcenter服務(wù)成本中心S(544)servicecosting服務(wù)成本計(jì)算S(545)set-uptime安裝時(shí)間S(546)shadowprices影子價(jià)格S

51、(547)share股票S(548)sharecapital股份資本S(549)shareoptionscheme購股權(quán)證方案S(550)sharepremium股票溢價(jià)S(551)sightdraft即期匯票S(552)single-entrybook-keeping單式薄記S(553)sinkingfund償債基金S(554)slacktime松弛時(shí)間S(555)socialresponsibilitycost社會(huì)責(zé)任成本S(556)soletrader獨(dú)資經(jīng)營(yíng)者S(557)sourceandapplicationoffundsstatement資金來源和運(yùn)用表S(558)specialo

52、rdercosting特殊定單成本計(jì)算S(559)staffcosts職工成本S(560)statementofaccount營(yíng)業(yè)賬單S(561)statementofaffairs財(cái)務(wù)狀況表S(562)statutorybody法定實(shí)體S(563)stock存貨S(564)stockcontrol存貨控制S(565)stockturnover存貨周轉(zhuǎn)率S(566)stocktaking盤點(diǎn)存貨S(567)storesrequisition領(lǐng)料申請(qǐng)單S(568)strategicbusinessunit戰(zhàn)略性經(jīng)營(yíng)單位S(569)strategicmanagementaccounting戰(zhàn)略管理

53、會(huì)計(jì)S(570)strategicplanning戰(zhàn)略計(jì)劃S(571)strategy戰(zhàn)略S(572)subjectiveclassification主體分類S(573)subscribedsharecapital已認(rèn)購的股本S(574)subsidiaryundertaking子公司S(575)sunkcost沉沒成本S(576)supplyestimate預(yù)算估計(jì)S(577)supplye_penditure預(yù)算支出S(578)suspenseaccount暫記賬戶S(579)SWOTanalysis長(zhǎng)處和短處，機(jī)會(huì)和威脅分析S(580)system制度，體系T(581)tacticalp

54、lanning策略計(jì)劃T(582)tactics策略T(583)take-over接收T(584)tangibleasset有形資產(chǎn)T(585)tangiblefi_edassetstatement有形固定資產(chǎn)表T(586)targetcost目標(biāo)成本T(587)terotechnology設(shè)備綜合工程學(xué)T(588)throughputaccounting生產(chǎn)量會(huì)計(jì)T(589)time時(shí)間T(590)timesheet時(shí)間記錄表T(591)totalassets總資產(chǎn)T(592)totalqualitymanagement全面質(zhì)量管理T(593)totalstocks存貨總計(jì)T(594)tra

55、decreditors購貨客戶(應(yīng)付賬款)T(595)tradedebtors銷貨客戶(應(yīng)收賬款)T(596)tradingprofitandlossaccount營(yíng)業(yè)損益表T(597)transferprice轉(zhuǎn)讓價(jià)格T(598)transittime中轉(zhuǎn)時(shí)間T(599)treasurership財(cái)務(wù)長(zhǎng)制度T(600)trailbalance試算平衡表T(601)turnover營(yíng)業(yè)額U(602)uncalledsharecapital未催繳股本U(603)undercapitalization不足資本化U(604)underorover-absorbedoverhead少吸收或多吸收的制造費(fèi)用U(605)uniformaccounting統(tǒng)一會(huì)計(jì)U(606)uniformcosting統(tǒng)一成本計(jì)算U(607)unissuedsharecapital未發(fā)行股本V (608)value價(jià)值V (609)valueadded增值V (610)valueanalysis價(jià)值分析V (611)valueformoneyaudit經(jīng)濟(jì)效益審計(jì)V (612)vote表決V (613)voucher憑證W(614)waitingtime等候時(shí)間W(615)waste廢品(料)W(616)wastingasset遞耗資產(chǎn)W(617)weightedaverageco