會計專業(yè)術語中英文對照

A(1)ABC作業(yè)基礎成本計算A(2)absorbedoverhead已吸收制造費用A(3)absorptioncosting吸收成本計算A⑷account帳戶，報表A(5)accountingpostulate會計假設A(6)accountingseriesrelease會計公告文件A(7)accountingvaluation會計計價A(8)accountsale承銷清單A(9)accountabilityconcept經(jīng)營責任概念A(10)accountancy會計職業(yè)A(11)accountant會計師A(12)accounting會計A(13)agencycost代理成本A(14)accountingbases會計基礎A(15)accountingmanual會計手冊A(16)accountingperiod會計期間A(17)accountingpolicies會計方針A(18)accountingrateofreturn會計報酬率A(19)accountingreferencedate會計參照日A(20)accountingreferenceperiod會計參照期間A(21)accrualconcept應計概念A(22)accrualexpenses應計費用A(23)acidtestration速動比率(酸性測試比率)A(24)acquisition購置A(25)acquisitionaccounting收購會計A(26)activitybasedaccounting作業(yè)基礎成本計算A(27)adjustingevents調(diào)整事項A(28)administrativeexpenses行政管理費A(29)advicenote發(fā)貨通知A(30)amortization攤銷A(31)analyticalreview分析性檢查A(32)annualequivalentcost年度等量成本法A(33)annualreportandaccounts年度報告和報表A(34)appraisalcost檢驗成本A(35)appropriationaccount盈余分配帳戶A(36)articlesofassociation公司章程細則A(37)assets資產(chǎn)A(38)assetscover資產(chǎn)保障A(39)assetvaluepershare每股資產(chǎn)價值A(40)associatedcompany聯(lián)營公司A(41)attainablestandard可達標準A(42)attributableprofit可歸屬利潤A(43)audit審計A(44)auditreport審計報告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用料預計單B(66)billpayable應付票據(jù)B(67)billreceivable應收票據(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復位時間B(75)budget預算B(76)budgetcenter預算中心B(77)budgetcostallowance預算成本折讓B(78)budgetmanual預算手冊B(79)budgetperiod預算期間B(80)budgetarycontrol預算控制B(81)budgetedcapacity預算生產(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B(87)by-product副產(chǎn)品C(88)called-upsharecapital催繳股本C(89)capacity生產(chǎn)能力C(90)capacityratios生產(chǎn)能力比率C(91)capital資本C(92)capitalassetspricingmodel資本資產(chǎn)計價模式C(93)capitalcommitment承偌資本C(94)capitalemployed已運用的資本C(95)capitalexpenditure資本支出C(96)capitalexpenditureauthorization資本支出核準C(97)capitalexpenditurecontrol資本支出控制C(98)capitalexpenditureproposal資本支出申請C(99)capitalfundingplanning資本基金籌集計劃C(100)capitalgain資本收益C(101)capitalinvestmentappraisal資本投資評估C(102)capitalmaintenance資本保全C (103)capitalresource planning資本資源計劃C (104)capitalsurplus 資本盈余C(105)capitalturnover資本周轉率C (106)card記錄卡C (107)cash現(xiàn)金C(108)cashaccount現(xiàn)金帳戶C(109)cashbook現(xiàn)金帳薄C(110)cashcow金牛產(chǎn)品C(111)cashflow現(xiàn)金流量C(112)cashdiscounted現(xiàn)金貼現(xiàn)C(113)cashflowbudget現(xiàn)金流量預算C(114)cashflowstatement現(xiàn)金流量表C(115)cashledger現(xiàn)金分類帳C(116)cashlimit現(xiàn)金限額C(117)CCA現(xiàn)時成本會計C(118)center中心C(119)changeovertime變更時間C(120)charteredentity特許經(jīng)濟個體C(121)cheque支票C(122)chequeregister支票登記薄C(123)coinanalysis零錢分類C(124)classification分類C(125)clockcard工時卡C(126)code代碼C(127)commitmentaccounting承偌確認會計C(128)commoncost共同成本C(129)companylimitedbyguarantee有限擔保責任公司C(130)companylimitedshares股份有限公司C(131)competitiveposition競爭能力狀況C(132)concept概念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C(138)contingencyplan應急計劃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單位限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控制帳戶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成本帳戶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(176)costofgoodssold銷貨成本C (177)costofnon-conformance非相符成本C (178)costofsales銷售成本C (179)costreduction成本降低C (180)coststructure成本結構C (181)costunit成本單位C(182)cost-volume-profitanalysis(CVP)本量利分析C(183)costing成本計算C(184)CPP現(xiàn)時購買力會計C(185)creditnote貸項通知C(186)creditreport信貸報告書C(187)creditor債權人C(188)creditordaysratio應付帳款天數(shù)率C(189)creditorsledger應付帳款分類帳C(190)criticalevent關鍵事項C(191)criticalpath關鍵路線C(192)cumulativepreferenceshares累積優(yōu)先股C(193)currentaccount往來帳戶C(194)currentasset流動資產(chǎn)C(195)currentcostaccounting現(xiàn)時成本會計C(196)currentliabilities流動負債C(197)currentpurchasingpoweraccounting現(xiàn)時購買力會計C(198)currentration流動比率C(199)cut-off截止C(200)CVP本量利分析C(201)cycletime周轉時間D(202)debenture債券D(203)debitnote借項通知D(204)debitcapacity舉債能力D(205)debtratio債務比率D(206)debtor債務人D(207)debtordaysratio應收帳款天數(shù)率D(208)debtors應收款D(209)debtorsledger應收帳款分類帳D(210)debtor’ageanalysis應收帳款帳齡分析D(211)decisiondrivencosts決策連動成本D(212)decisiontree決策樹D(213)defects次品D(214)deferredexpenditure遞延支出D(215)deferredshares遞延股份D(216)deferredtaxation遞延稅款D(217)deliverynote交貨單D(218)departmentalaccounts部門報表D(219)departmentalbudget部門預算D(220)depreciation折舊D(221)dispatchnote發(fā)運單D(222)developmentcost開發(fā)成本D(223)differentialcost差別成本D(224)directhoursyield直接工時產(chǎn)出率D(225)directlabourcost-standard標準直接人工成本D(226)directlabourefficiency-variance直接人工效率差異D(227)directlabourrate—variance直接人工費率差異D(228)directlabourtotal-variance直接人工總差異D(229)directmaterialmix-variance直接材料結構差異D(230)directprice-variance直接材料價格差異D(231)directmaterialtotal-variance直接材料總差異D(232)directmaterialsusage-variance直接材料用量差異D(233)directmaterialsyield-variance直接材料產(chǎn)出率差異D(234)directcost直接成本D(235)directdebit直接借項D(236)directhoursyield直接小時產(chǎn)出率D(237)directlabourcostpercentagerate直接人工成本百分比D(238)directlabourhourrate直接人工小時率D(239)directsonindirectwork間接工作事項上的工時D(240)discountrate貼現(xiàn)率D(241)discountedcashflow現(xiàn)金流量貼現(xiàn)D(242)discretionarycost酌量成本D(243)distributioncost攤銷成本D(244)diversions移用D(245)divertedhours移用小時D(246)divertedhoursratio移用工時比率D(247)dividend股禾UD(248)dividendcover股利產(chǎn)出率D(249)dividendpershare每股股利D(250)dog疲軟產(chǎn)品D(251)doubleentryaccounting復式會計D(252)double-entrybook-keeping復式薄記D(253)doubtfuldebts可疑債務D(254)downtime停工時間D(255)dynamicprogramming動態(tài)規(guī)劃E(256)earningpershare每股盈利E(257)earningratio市盈率E(258)economicorderquantity(EOQ)經(jīng)濟訂購批量E(259)efficientmarkethypothesis有效市場假設E (260)efficiencyration效率性比率E (261)elementofcost成本要素E (262)entity經(jīng)濟個體E (262)environmentalaudit環(huán)境審計E (263)environmentalimpactassessment環(huán)境影響評價E(264)EOQ經(jīng)濟訂購批量E(265)equity權益E(266)equitymethodofaccounting權益法會計計算E(267)equitysharecapital權益股本E(268)equivalentunits當量E(269)event事項E(270)exceptionalitems例外事項E(271)expectedvalue期望值E(272)expenditure支出E(273)expenses費用E(274)externalaudit外部審計E(275)externalfailurecost外部損失成本E(276)extraordinaryitems非常事項F(277)factorygoods讓售商品F(278)factoring應收帳款讓售F(279)failvalue公允價值F(280)feedback反饋F(281)FIFO先近先出法F(282)finalaccounts年終報表F(283)financelease融資租賃F(284)financialaccounting財務會計F(285)financialaccountscalendaradjustment財務報表的日歷時間調(diào)整F(286)financialmanagement財務管理F(287)financialplanning財務計劃F(288)financialstatement財務報表F(289)finishedgoods完成品F(290)fixedasset固定資產(chǎn)F(291)fixedoverhead固定制造費用F(292)fixedassetturnover固定資產(chǎn)周轉率F(293)fixedassetsregister固定資產(chǎn)登記薄F(294)fixedcost固定成本F(295)flexedbudget變動限額預算F(296)flexiblebudget彈性預算F(297)floattime浮動時間F(298)floatingcharge流動抵押F(299)flowoffundsstatement資金流量表F(300)forecasting預測F(301)founder’sshares發(fā)起人股份F(302)fullcapacity滿負荷生產(chǎn)能力F(303)functioncosting職能成本計算F(304)functionalbudget職能預算F(305)fundaccounting基金會計F(306)fundamentalaccountingconcept基礎會計概念F(307)fungibleassets可互換資產(chǎn)F(308)futuristicplanning遠景計劃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G(320)groupaccounts集團報表H (312)high-geared高結合杠桿(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 理想標準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)incomeandexpenditureaccount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關聯(lián)性概念I (333)interestcover利息保障倍數(shù)I (334)interlockingaccounts連鎖報表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)jobcosting 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關鍵因素L (358)labour人工L (359)labourtransfernote 人工轉移單L (360)leaningcurve學習曲線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有限責任公司L(369)limitingfactor 限制因素L (370)line-itembudget明細支出預算L (371)linerprogramming線性規(guī)劃L(372)liquidassets變現(xiàn)資產(chǎn)L(373)liquidation清算L(374)liquidityratios 易變現(xiàn)比率L (375)loan 貸款L (376)loan capital 借入資本L (377)long rangepalnning長期計劃L(378)losttimerecord虛耗時間記錄L (379)lowgeared 低結合杠桿(比例)L(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M (384)managementaccounting管理會計M(385)managementaccountingconcept管理會計概念M(386)managementaccountingguides管理會計指導方針M(387)managementaudit管理審計M(388)managementbuy-out 管理性購買產(chǎn)權M(389)managementbyexception例外管理原貝UM (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降低標價M (395)mark-up提高標價M (396)marketriskpremium市場分險補償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領料單M (402)materialsreturnednote退料單M (403)materialstransfernote材料轉移單M(404)memorandumofassociation公司設立細則M (405)merger兼并M (406)mergeraccounting兼并會計M (407)minorityinterest少數(shù)股權M (408)mixedcost混合成本N(409)netassets凈資產(chǎn)N (410)net bookvalue凈帳面價值N (411)net liquidfunds凈可變現(xiàn)資金N (412)net margin凈邊際N (413)net presentvalue(NPV)凈現(xiàn)值N (414)net profit凈利潤N (415)net realizablevalue可變現(xiàn)凈值N (416)net worth資產(chǎn)凈值N (417)networkanalysis網(wǎng)絡分析N (418)noise干撈N (419)nominalaccount名義帳戶N (420)nominalsharecapital名義股本N (421)nominalholding代理持有股份N (422)non-adjustingevents非調(diào)整事項非財務業(yè)績計量N(423)non-financialperformancemeasurement非財務業(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無表決權的股份N (427)notionalcost名義成本N (428)numberofdaysstock存貨周轉天數(shù)N(429)numberofweeksstock存貨周轉周數(shù)O(430)objectiveclassification客體分類O(431)obsolescence陳舊O(432)offbalancesheetfinance 資產(chǎn)負債表外籌資O(433)offerforsale標價出售O(434)operatingbudget經(jīng)營預算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)opportunitycost 機會成本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制造費用O(447)overheadabsorptionrate 制造費用分配率O(448)overheadcost制造費用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認定股本P(452)parentcompany母公司P(453)paretodistribution 帕累托分布P(454)participatingpreferenceshares參與優(yōu)先股P(455)partnership合伙P(456)payableledger應付款項帳戶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)personalaccount記名帳戶P (466)PEPT項目評審法P (467)pettycash account 備用金帳戶P (468)pettycash voucher 備用金憑證P(469)physicalinventory實地盤存P (470)planning 計戈UP(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)負債表編后事項P(476)practicalcapacity實際生產(chǎn)能力P (477)pre-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)先債權人P (481)preferredcreditors優(yōu)先債權人P (482)prepayments預付款項P (483)presentvalue現(xiàn)值P (484)preventioncost預防成本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主要預算因素P (489)priorchargecapital優(yōu)先股P (490)prioryearadjustments以前年度調(diào)整P(491)prioritybasebudgeting優(yōu)先順序體制的預算P (492)privatecompany私人公司P (493)pro-formainvoice預開發(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)productioncostofsales 售貨成本P (501)productionvolumeratio生產(chǎn)業(yè)務量比率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 (510)projection預計P (511)promissorynote本票P (512)prospectus募債說明書P(513)provisionsforliabilitiesandcharges償債和費用準備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)量有關成本Q(520)queuingtime 排隊時間R (521)rate 率R (522)ratio 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 相關性概念R (532)relevantcosts相關成本R (533)relevantrange 相關范圍R (534)reliabilityconcept 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 應用性研究成本R(539)researchcost,pureorbasic理論或基礎研究成本R(540)reserves留存收益R(541)residualincome剩余收益R(542)responsibilitycenter責任中心R(543)retentionmoney保留款額R(544)returnoncapitalemployed運用資本報酬率R(545)returns退回R(546)revenue收入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認股權發(fā)行R(551)rollingbudget滾動預算R(552)rollingforecast滾動預測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有擔保的債權人S(559)segmentalreporting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服務成本中心S (565)servicecosting服務成本計算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購股權證方案S (571)sharepremium股票溢價S (572)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 社會責任成本S (577)soletrader獨資經(jīng)營者S(578)sourceandapplicationoffundsstatement資金來源和運用表S (579)specialordercosting 特殊定單成本計算S (580)staffcosts職工成本S (581)standard標準S (582)standardaccountingpractice 標準會計實務S (583)standardcost標準成本S (584)standardcosting標準成本計算S(585)standarddirectlabourcost標準直接人工S (586)standardhour標準小時S (587)standardminute標準分鐘S (588)standardperformace-labour標準人工業(yè)績S (589)standardtime標準時間S (590)standardorder經(jīng)常性定單S (591)statementofaccount營業(yè)帳單S (592)statementofaffairs財務狀況表S (593)statutorybody法定實體S (594)stock存貨S (595)stockcontrol存貨控制S (596)stockturnover存貨周轉率S (597)stocktaking盤點存貨S(598)storesrequisition 領料申請單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已認購的股本S (605)subsidiaryundertaking 子公司S (606)sunkcost沉沒成本S(607)supplyestimate 預算估計S(608)supplyexpenditure預算支出S(609)suspenseaccount暫記帳戶S (610)SWOTanalysis 長處和短處，機會和威脅分析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)targetcost目標成本T(618)terotechnology設備綜合工程學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(應付帳款)T (626)tradedebtors銷貨客戶(應收帳款)T(627)tradingprofitandlossaccount營業(yè)損益表T (628)transferprice轉讓價格T(629)transittime中轉時間T(630)treasurership 財務長制度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(639)value價值(640)valueadded 增值(641)valuea