會計專業(yè)術(shù)語中英文對照

頁腳頁腳.AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA(1)ABC作業(yè)基礎(chǔ)成本計算(2)absorbedoverhead(7)accountingvaluation(8)accountsale承銷清單已吸收制造費用吸收成本計算會計假設(shè)會計公告文件會計計價經(jīng)營責任概念會計職業(yè)會計師會計代理成本會計報酬率會計參照日會計參照期間(23)acidtestration速動比率(酸性測試比率)(24)acquisition購置作業(yè)基礎(chǔ)成本計算(38)assetscover資產(chǎn)保障每股資產(chǎn)價值聯(lián)營公司可達標準可歸屬利潤(44)auditreport審計報告absorptioncostingaccount,報表accountingpostulateaccountingseriesreleaseaccountabilityconceptaccountancyaccountantaccountingagencycostaccountingbases會計基礎(chǔ)accountingmanual會計手冊accountingperiod會計期間accountingpolicies會計方針accountingrateofreturnaccountingreferencedateaccountingreferenceperiodaccrualconcept應(yīng)計概念accrualexpenses應(yīng)計費用acquisitionaccounting收購會計activitybasedaccountingadjustingevents調(diào)整事項administrativeexpenses行政管理費advicenote發(fā)貨通知amortization攤銷analyticalreview分析性檢查annualequivalentcost年度等量成本法annualreportandaccounts年度報告和報表appraisalcost檢驗成本appropriationaccount盈余分配articlesofassociation公司章程細則assets資產(chǎn)assetvaluepershareassociatedcompanyattainablestandardattributableprofitaudit審計

A(45)auditingstandards審計準則A(46)authorizedsharecapital額定股本A(47)availablehours可用小時A(48)avoidablecosts可避免成本B(49)back-to-backloan易幣貸款B(50)backflushaccounting倒退成本計算B(51)baddebts壞帳B(52)baddebtsratio壞帳比率B(53)bankcharges銀行手續(xù)費B(54)bankoverdraft銀行透支B(55)bankreconciliation銀行存款調(diào)節(jié)表B(56)bankstatement銀行對帳單B(57)bankruptcy破產(chǎn)B(58)basisofapportionment分攤基礎(chǔ)B(59)batch批量B(60)batchcosting分批成本計算B(61)betafactorB(市場)風險因素B(62)bill帳單B(63)billofexchange匯票B(64)billoflanding提單B(65)billofmaterials用料預(yù)計單B(66)billpayable應(yīng)付票據(jù)B(67)billreceivable應(yīng)收票據(jù)B(68)bincard存貨記錄卡B(69)bonus紅利B(70)book-keeping薄記B(71)Bostonclassification波士頓分類B(72)breakevenchart保本圖B(73)breakevenpoint保本點B(74)breaking-downtime復(fù)位時間B(75)budget預(yù)算B(76)budgetcenter預(yù)算中心B(77)budgetcostallowance預(yù)算成本折讓B(78)budgetmanual預(yù)算手冊B(79)budgetperiod預(yù)算期間B(80)budgetarycontrol預(yù)算控制B(81)budgetedcapacity預(yù)算生產(chǎn)能力B(82)burden制造費用B(83)businesscenter經(jīng)營中心B(84)businessentity營業(yè)個體B(85)businessunit經(jīng)營單位B(86)buy-outmanagement管理性購買產(chǎn)權(quán)B(87)by-product副產(chǎn)品C(88)called-upsharecapital催繳股本CCCCCCCCCCCCCCCCCCCCCCCCCCCCC(89)capacity生產(chǎn)能力(90)capacityratios生產(chǎn)能力比率(91)capital(92)capital(93)capital(94)capital(95)capital(96)capital(97)capital(98)capital(99)capital(100)capital(101)capital(102)capital(103)capital(104)capital(105)capital(106)card(107)cash(108)cashaccount(109)cashbook(110)cash(111)cash(112)cash(113)cash(114)cash(115)cash(116)cash(117)CCA資本assetspricingmodelcommitmentemployedexpenditureexpenditureexpenditureexpenditure資本資產(chǎn)計價模式承偌資本已運用的資本資本支出authorizationcontrolproposal資本支出核準資本支出控制

資本支出申請

資本基金籌集計劃fundingplanninggain資本收益investmentappraisalmaintenance資本保全資本投資評估resourcesurplusturnover記錄卡現(xiàn)金planning資本資源計劃資本盈余資本周轉(zhuǎn)率現(xiàn)金現(xiàn)金帳薄金牛產(chǎn)品現(xiàn)金流量現(xiàn)金貼現(xiàn)現(xiàn)金流量預(yù)算現(xiàn)金流量表現(xiàn)金分類帳現(xiàn)金限額現(xiàn)時成本會計cowflowdiscountedflowbudgetflowstatementledgerlimitCCCCCCCCCCCCCCC(118)center中心(119)changeovertime(120)charteredentity(121)cheque支票(122)chequeregister(123)coinanalysis(124)classification變更時間特許經(jīng)濟個體支票登記薄零錢分類分類(125)clockcard工時卡(126)code代碼(127)commitmentaccounting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(131)competitiveposition競爭能力狀況(132)concept概念C(138)contingencyplan應(yīng)急計劃C(139)contingentliabilities或有負債C(140)continuousoperation連續(xù)生產(chǎn)C(141)contra抵消C(142)contractcost合同成本C(143)contractcosting合同成本計算C(144)contribution貢獻毛益C(145)contributionventre貢獻中心C(146)contributionchart貢獻圖C(147)contributionperunitoflimitingfactorration定因素的貢獻毛益比率C(148)contributiontosalesration貢獻毛益對銷售比率C(149)control控制C(150)controlaccount控制C(151)controllimits控制限度C(152)controllabilityconcept可控制概念C(153)controllablecost可控制成本C(154)conversioncost加工成本C(155)convertibleloanstock可轉(zhuǎn)換為股票的貸款C(156)corporateappraisal公司評估C(157)corporateplanning公司計劃C(158)corporatesocialreporting公司社會報告C(159)corporation股份公司C(160)cost成本C(161)costaccount成本C(162)costaccounting成本會計C(163)costaccountingmanual成本手冊C(164)costaccountscalendar成本報表的日歷時間C(165)costadjustment成本調(diào)整C(166)costallocation成本分配C(167)costapportionment成本分攤C(168)costattribution成本歸屬C(169)costaudit成本審計C(170)costbehaviour成本性態(tài)C(171)costbenefitanalysis成本效益分析C(172)costcenter成本中心C(173)costdriver成本動因C(174)costofcapital資本成本C(175)costofconformance相符成本C(133)conglomerate跨行業(yè)企業(yè)C(134)consistencyconcept一致性概念C(135)consolidatedaccounts合并報表C(136)consolidationaccounting合并會計C(137)consortium財團單位限CCCCCCCCCCCCCCCCCCCCCCCCCCCCDDDDDDDDDDDDDDDDDD應(yīng)付帳款天數(shù)率應(yīng)付帳款分類帳關(guān)鍵事項關(guān)鍵路線costofgoodssold銷貨成本costofnon-conformance非相符成本costofsales銷售成本costreduction成本降低coststructure成本結(jié)構(gòu)costunit成本單位cost-volume-profitanalysis(CVP)本量利分析costing成本計算CPP現(xiàn)時購買力會計creditnote貸項通知creditreport信貸報告書creditor債權(quán)人creditordaysratiocreditorsledgercriticaleventcriticalpathcumulativepreferenceshares累積優(yōu)先股currentaccount往來currentasset流動資產(chǎn)currentcostaccounting現(xiàn)時成本會計currentliabilities流動負債currentpurchasingpoweraccounting現(xiàn)時購買力會計currentration流動比率cut-off截止CVP本量利分析cycletime周轉(zhuǎn)時間debenture債券debitnote借項通知debitcapacity舉債能力debtratio債務(wù)比率debtor債務(wù)人debtordaysratio應(yīng)收帳款天數(shù)率debtors應(yīng)收款debtorsledger應(yīng)收帳款分類帳debtor'ageanalysis應(yīng)收帳款帳齡分析decisiondrivencosts決策連動成本decisiontree決策樹defects次品deferredexpenditure遞延支出deferredshares遞延股份deferredtaxation遞延稅款deliverynote交貨單departmentalaccounts部門報表departmentalbudget部門預(yù)算

DDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDEEEEEEEEdispatchnotedevelopmentcostdifferentialcostdirecthoursyield折舊發(fā)運單折舊發(fā)運單開發(fā)成本差別成本直接工時產(chǎn)出率標準直接人工成本(226)directlabour(227)directlabour(228)directlabour標準直接人工成本(226)directlabour(227)directlabour(228)directlabourefficiency-variancerate—variancetotal-variancedirectmaterialmix-variancedirectprice-variance直接材料價格差異directmaterialtotal-variance直接材料價格差異directmaterialsusage-variancedirectmaterialsyield-variancedirectcost直接成本directdebit直接借項直接材料結(jié)構(gòu)差異直接材料總差異直接材料用量差異直接材料產(chǎn)出率差異directhoursyield直接小時產(chǎn)出率直接材料結(jié)構(gòu)差異直接材料總差異直接材料用量差異直接材料產(chǎn)出率差異directlabourcostpercentagerate直接人工成本百分比directlabourhourrate直接人工小時率directsonindirectwork間接工作事項上的工時discountrate貼現(xiàn)率discountedcashflowdiscretionarycostdistributioncost(244)diversions移用(244)diversions移用divertedhoursratiodividend股利dividendcover現(xiàn)金流量貼現(xiàn)酌量成本攤銷成本移用小時移用工時比率股利產(chǎn)出率現(xiàn)金流量貼現(xiàn)酌量成本攤銷成本移用小時移用工時比率股利產(chǎn)出率dog疲軟產(chǎn)品doubleentryaccounting復(fù)式會計double-entrybook-keeping復(fù)式薄記(253)doubtfuldebts可疑債務(wù)(254)downtime停工時間(253)doubtfuldebts可疑債務(wù)(254)downtime停工時間earningpershare每股盈利earningratio市盈率economicorderquantity(EOQ)經(jīng)濟訂購批量efficientmarkethypothesis有效市場假設(shè)efficiencyration效率性比率elementofcost成本要素entity經(jīng)濟個體(262)environmentalaudit環(huán)境審計

EEEEEEEEEEEEEEEEFFFFFFFFF間調(diào)整FFFFFFFFFFFFFFFFFFFFEOQ經(jīng)濟訂購批量equity權(quán)益equitymethodofaccountingequitysharecapitalequivalentunitsevent事項exceptionalitemsexpectedvalueexpenditureexpensesexternalaudit權(quán)益法會計計算權(quán)益股本當量權(quán)益法會計計算權(quán)益股本當量例外事項期望值支出費用外部審計外部損失成本extraordinaryfactorygoodsfactoringfailvaluefeedbackFIFOitems非常事項讓售商品應(yīng)收帳款讓售公允價值反饋先近先出法items非常事項讓售商品應(yīng)收帳款讓售公允價值反饋先近先出法financelease融資租賃financialaccounting財務(wù)會計financialaccountscalendaradjustment環(huán)境影響評價財務(wù)報表的日歷時financialmanagement環(huán)境影響評價財務(wù)報表的日歷時financialplanningfinancialstatementfinishedgoodsfixedfixedfixedfixedfixed財務(wù)管理財務(wù)計劃財務(wù)報表完成品assetoverheadassetturnoverassetsregistercost固定資產(chǎn)固定制造費用固定資產(chǎn)周轉(zhuǎn)率固定資產(chǎn)登記薄財務(wù)管理財務(wù)計劃財務(wù)報表完成品assetoverheadassetturnoverassetsregistercost固定資產(chǎn)固定制造費用固定資產(chǎn)周轉(zhuǎn)率固定資產(chǎn)登記薄flexiblebudgetfloattimefloatingcharge固定成本變動限額預(yù)算固定成本變動限額預(yù)算彈性預(yù)算浮動時間流動抵押資金流量表forecastingfounder'ssharesfullcapacityfunctioncostingfunctionalbudget預(yù)測發(fā)起人股份滿負荷生產(chǎn)能力職能成本計算職能預(yù)算基金會計預(yù)測發(fā)起人股份滿負荷生產(chǎn)能力職能成本計算職能預(yù)算基金會計FFFFFFGGGGGGGGGGGGHHHHHHIIIIIIIIIIIIIIIIIIIIIIIfungibleassets可互換資產(chǎn)futuristicplanning遠景計劃gapanalysis間距分析(310)gearing舉債經(jīng)營比率（杠桿）(311)goalcongruencegoingconcernconcept(310)gearing舉債經(jīng)營比率（杠桿）(311)goalcongruencegoodsreceivednotegoodwill商譽grossdividendyieldgrossmargingrossprofit總邊際毛利潤總邊際毛利潤目標一致性持續(xù)經(jīng)營概念商品收訖單總股息產(chǎn)出率毛利潤百分比(319)group目標一致性持續(xù)經(jīng)營概念商品收訖單總股息產(chǎn)出率毛利潤百分比(319)group企業(yè)集團high-gearedhirepurchasehistoricalcost集團報表高結(jié)合杠桿（比例）租購歷史成本集團報表高結(jié)合杠桿（比例）租購歷史成本hours小時歷史成本會計(317)hurdlerate最低可接受的報酬率(318)idealstandard理想標準歷史成本會計(317)hurdlerate最低可接受的報酬率idlecapacityration閑置生產(chǎn)能力比率idletime閑置時間impersonalaccounts非記名imprestsystem定額備用制度incomeandexpenditureaccount收益和支出報表incompleterecords不完善記錄incrementalcost增量成本incrementalyield增量產(chǎn)出率indirectcost間接成本indirecthours間接小時insolvency無力償付intangibleasset無形資產(chǎn)integratedaccounts綜合報表interdependencyconcept關(guān)聯(lián)性概念interestcover利息保障倍數(shù)interlockingaccounts連鎖報表internalaudit部審計internalcheck部牽制internalcontrolsystem部控制體系internalfailurecost部損失成本internalrateofreturn(IRR)含報酬率inventory存貨IIIIJJJJJJJJJJJJKLLLLLLLLLLLLLLLLLLLLLLL(341)investment(342)investmentcenter(343)invoiceregister(344)issuedshare(345)job(346)job(347)job(348)job(349)joint(350)joint(351)joint(352)joint投資capital定單投資中心發(fā)票登記薄已發(fā)行股本cardcostingsheetcostproductsstockcompanyventure工作卡工作成本計算工作單聯(lián)合成本聯(lián)產(chǎn)品股份公司合資經(jīng)營(353)journal(354)just-in-time(JIT)(355)jusy-in-time(356)just-in-time(357)keyfactor(358)labour(359)labourtransfer(360)leaningcurve(361)ledger日記帳productionpurchasing關(guān)鍵因素人工note適時制度適時生產(chǎn)適時購買人工轉(zhuǎn)移單學(xué)習曲線分類(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)limitedliabilitycompany(369)limitingfactor(370)line-itembudget(371)linerprogramming(372)liquidassets(373)liquidation(374)liquidityratios(375)loan貸款(376)loancapital(377)longrangepalnning(378)losttimerecord(379)lowgeared有限責任公司限制因素明細支出預(yù)算線性規(guī)劃變現(xiàn)資產(chǎn)清算易變現(xiàn)比率借入資本長期計劃虛耗時間記錄低結(jié)合杠桿（比例）(380)lowerofcostornetrealizablevalueconcept成本或可變凈價孰低概念M(381)machinehourrate機器小時率M(382)machinetimerecord機器時間記錄M(383)managedcost管理成本MMMMMMMMMMMMMMMMMMMMMMMMMNNNNNNNN(384)management(385)management(386)management(387)management(388)management(389)management(390)margin(391)margin(392)margin(393)marginaccountingaccountingaccountingauditbuy-outbyexception邊際ofsafetyrationcostcosting(394)mark-down(395)mark-up管理會計concept管理會計概念guides管理會計指導(dǎo)方針管理審計管理性購買產(chǎn)權(quán)例外管理原則安全邊際比率邊際成本邊際成本計算降低標價提高標價(396)marketriskpremium(397)marketshare(398)marketingcost(399)matchingconcept(400)materialityconcept(401)materialsrequisition(402)materialsreturnednote(403)materialstransfernote(404)memorandumofassociation(405)merger兼并(406)mergeraccounting(407)minorityinterest(408)mixedcost(409)net(410)net(411)net(412)net(413)net(414)net(415)net(416)net市場分險補償市場份額營銷成本配比概念重要性概念領(lǐng)料單退料單材料轉(zhuǎn)移單公司設(shè)立細則assetsbookvalueliquidfundsmargin兼并會計少數(shù)股權(quán)混合成本凈資產(chǎn)凈帳面價值凈可變現(xiàn)資金凈邊際凈現(xiàn)值presentvalue(NPV)profit凈利潤realizablevalue可變現(xiàn)凈值worth資產(chǎn)凈值(417)networkanalysis網(wǎng)絡(luò)分析N(418)noise干撈N(419)nominalaccountN(420)nominalsharecapitalN(421)nominalholding名義名義股本代理持有股份N(422)non-adjustingevents非調(diào)整事項(423)non-financialperformancemeasurement非財務(wù)業(yè)績計(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NNNOOOOONNNOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPP(427)notionalcost名義成本(428)numberofdaysstock(429)numberofweeksstock(430)objectiveclassification(431)obsolescence舊(432)offbalancesheetfinance(433)offerforsale(434)operatingbudget(435)operatinglease(436)operatingstatement(437)operationtime(438)operationalcontrol(439)operationalgearing(440)operatingplans(441)opportunitycost(442)order定單參與優(yōu)先股收入和支出報表利潤對營業(yè)額比率存貨周轉(zhuǎn)天數(shù)存貨周轉(zhuǎn)周數(shù)客體分類資產(chǎn)負債表外籌資標價出售經(jīng)營預(yù)算經(jīng)營租賃營業(yè)報表操作時間經(jīng)營控制經(jīng)營杠桿經(jīng)營計劃機會成本ordinaryshares普通股out-of-datecheque過期支票overcapitalization過分資本化overhead制造費用overheadabsorptionrate制造費用分配率overheadcost制造費用overtrading超過營業(yè)資金的經(jīng)營paidcheque已付支票paid-upsharecapital認定股本parentcompany母公司paretodistribution帕累托分布participatingpreferencesharespartnership合伙payableledger應(yīng)付款項payback回收期paymentsandreceiptsaccountpaymentswithheld保留款額payroll工資單payrollanalysis工資分析percentageprofitonturnoverperiodcost期間成本perpetualinventory永續(xù)盤存personalaccount記名PEPT項目評審法pettycashaccount備用金pettycashvoucher備用金憑證physicalinventory實地盤存planning計劃

PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP備planningperiodpolicycostpositionaudit計劃時限計劃期間計劃時限計劃期間政策成本狀況審計practicalcapacitypre-acquisitionlossespre-acquisitionprofitspreferencesharespreferencecreditorspreferredcreditors資產(chǎn)負債表編后事項實際生產(chǎn)能力資產(chǎn)負債表編后事項實際生產(chǎn)能力購置前損失購置前利潤優(yōu)先股優(yōu)先債權(quán)人優(yōu)先債權(quán)人presentvalue預(yù)付款項

現(xiàn)值預(yù)付款項

現(xiàn)值priceratio市盈率primecost主要成本primeentry-booksofprincipalbudgetfactorpriorchargecapitalprioryearadjustmentsprioritybasebudgetingprivatecompanypro-formainvoiceproblemchildprocesscostingprocesstimeproductcostProductlifecycleproductioncostproductioncostof私人公司預(yù)開發(fā)票私人公司預(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)品壽命周期

生產(chǎn)成本

sales售貨成本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)算生產(chǎn)業(yè)務(wù)量比率profitperemployee每員工利潤profitretainedfortheyear年度利潤留存profittoturnoverratio利潤對營業(yè)額比率profit-volumegraph利量圖profitabilityindex盈利指數(shù)programming規(guī)劃projectevaluationandreviewtechnique項目評審法projection預(yù)計promissorynote本票prospectus募債說明書償債和費用準provisionsforliabilitiesandcharges償債和費用準PPPPPQQRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRSSSSS(514)prudentconcept(515)publiccompany(516)purchaseorder(517)purchaserequisition(518)purchaseledger(519)qualityrelatedcosts(520)queuingtime(521)rate率(522)ratio比率(523)rationpyramid(524)rawmaterial穩(wěn)健性概念公開公司訂購單請購單采購質(zhì)量有關(guān)成本排隊時間比率金字塔原材料(525)receiptsandpaymentsaccount收入和支付報表(526)receivableledger應(yīng)收款項(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(534)reliabilityconcept(535)replacementprice(536)report報表(537)reporting報告(538)researchcost,applied(539)researchcost,(540)reserves相關(guān)圍可靠性概念重置價格應(yīng)用性研究成本pureorbasic

留存收益(541)residualincome剩余收益理論或基礎(chǔ)研究成本(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)revenueexpenditure(549)revenueinvestment(550)rightissue(551)rollingbudget(552)rollingforecast(553)salesledger(554)salesorder(555)salesperemployee(556)scrap廢料(557)scripissue收益支出收入性投資認股權(quán)發(fā)行滾動預(yù)算滾動預(yù)測銷售分類帳銷售定單每員工銷售額紅股發(fā)行SSSSSSSSSSSSSSSSSSSSSSSSSSSSS和運用表SSSSSSSSSSSSSSSSSSSSSS有擔保的債權(quán)人分部報告銷售成本半固定成本半變動成本敏感性分析服務(wù)成本中心服務(wù)成本計算安裝時間影子價格股份資本購股權(quán)證方案股票溢價即期匯票股票capitaloptionschemepremiumdraft單式薄記社會責任成本statement資金來源securedcreditorssegmentalreportingsellingcostsemi-fixedcostsemi-variablecostsensitivityanalysisservicecostcenterservicecostingset-uptimeshadowpricessharesharesharesharesightsingle-entrybook-keepingsinkingfund償債基金slacktime松馳時間socialresponsibilitycostsoletrader獨資經(jīng)營者sourceandapplicationoffundsspecialordercosting特殊定單成本計算staffcosts職工成本standard標準standardaccountingpractice標準會計實務(wù)standardcost標準成本standardcosting標準成本計算standarddirectlabourcost標準直接人工standardhour標準小時standardminute標準分鐘standardperformace-labour標準人工業(yè)績standardtime標準時間standardorder經(jīng)常性定單statementofaccount營業(yè)帳單statementofaffairs財務(wù)狀況表statutorybody法定實體stock存貨stockcontrol存貨控制stockturnover存貨周轉(zhuǎn)率stocktaking盤點存貨storesrequisition領(lǐng)料申請單strategicbusinessunit戰(zhàn)略性經(jīng)營單位strategicmanagementaccounting戰(zhàn)略管理會計

SSSSSSSSSSSSSTTTTTTTTTTTTTTTTTTTTTUUU造費用UUUVVVVVstrategy戰(zhàn)略subjectiveclassificationsubscribedsharecapitalsubsidiaryundertaking戰(zhàn)略計劃主體分類已認購的股本子公司606)sunkcost沉沒成本戰(zhàn)略計劃主體分類已認購的股本子公司606)sunkcost沉沒成本(607)supplyestimate(608)supplyexpenditure(609)suspenseaccount(610)SWOTanalysis預(yù)算支出暫記長處和短處,機會和威脅分析(611)system制度,體系(612)tacticalplanning策略計劃(613)tactics策略take-over(613)tactics策略tangibleasset有形資產(chǎn)tangiblefixedassetstatement有形固定資產(chǎn)表targetcost目標成本terotechnology設(shè)備綜合工程學(xué)throughputaccounting生產(chǎn)量會計time時間timesheet時間記錄表(622)totalassets總資產(chǎn)totalqualitymanagement全面質(zhì)量管理(622)totalassets總資產(chǎn)totalstocks存貨總計tradecreditors購貨客戶(應(yīng)付帳款)tradedebtors銷貨客戶(應(yīng)收帳款)tradingprofitandlossaccount營業(yè)損益表transferprice轉(zhuǎn)讓價格transittime中轉(zhuǎn)時間treasurership財務(wù)長制度trailbalance試算平衡表turnover營業(yè)額uncalledsharecapital未催繳股本undercapitalization不足資本化未催繳股本underorover-absorbedoverhead少吸收或多吸收的制uniformaccounting統(tǒng)一會計uniformcosting統(tǒng)一成本計算unissuedsharecapital未發(fā)行股本value價值valueadded增值valueanalysis價值分析valueformoneyaudit經(jīng)濟效益審計variablecost變動成本VVVVVVVVVVVVVVV(644)variable(645)variance(646)variance(647)variance(648)variance(649)variance(650)variance(651)variance(652)variance(653)variance(654)vari