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對于*9個難題唯有下功夫提高自己英語水平才行，在此為大家分享一下學(xué)霸總結(jié)的700個入門級acca英語詞匯
(1)ABC 作業(yè)基礎(chǔ)成本計算
(2)absorbed overhead 已吸收制造費用
(3)absorption costing 吸收成本計算
(4)account 帳戶,報表
(5)accounting postulate 會計假設(shè)
(6)accounting series release 會計公告文件(7)accounting valuation 會計計價
(8)account sale 承銷清單
(9)accountability concept 經(jīng)營責(zé)任概念(10)accountancy 會計職業(yè)
(11)accountant 會計師
(12)accounting 會計
(13)agency cost 代理成本
(14)accounting bases 會計基礎(chǔ)
(15)accounting manual 會計手冊
(16) Accounting period 會計期間
(17) Accounting policies 會計方針
(18) Accounting rate of return 會計報酬率(19) Accounting reference date 會計參照日(20) accounting reference period 會計參照期間(21) Accrual concept 應(yīng)計概念
(22) Accrual expenses 應(yīng)計費用
(23) Acid test ration 速動比率(酸性測試比率)(24) Acquisition 購置
(25) Acquisition accounting 收購會計
(26) Activity based accounting 作業(yè)基礎(chǔ)成本計算(27) Adjusting events 調(diào)整事項
(28) Administrative expenses 行政管理費
(29) Advice note 發(fā)貨通知
(30) Amortization 攤銷
(31) Analytical review 分析性檢查
(32) Annual equivalent cost 年度等量成本法(33) Annual report and accounts 年度報告和報表(34) Appraisal cost 檢驗成本
(35) Appropriation account 盈余分配帳戶
(36) Articles of association 公司章程細則(37) Assets 資產(chǎn)
(38) Assets cover 資產(chǎn)保障
(39) Asset value per share 每股資產(chǎn)價值
(40) Associated company 聯(lián)營公司
(41) Attainable standard 可達標(biāo)準(zhǔn)
(42) Attributable profit 可歸屬利潤
(43) Audit 審計
(44) Audit report 審計報告
(45) Auditing standards 審計準(zhǔn)則
(46) Authorized share capital 額定股本
(47) Available hours 可用小時
(48) Avoidable costs 可避免成本
(49) Back-to-back loan 易幣貸款
(50) Back flush accounting 倒退成本計算
(51) Bad debts 壞帳
(52) Bad debts ratio 壞帳比率
(53) bank charges 銀行手續(xù)費
(54) Bank overdraft 銀行透支
(55) Bank reconciliation 銀行存款調(diào)節(jié)表
(56) Bank statement 銀行對帳單
(57) Bankruptcy 破產(chǎn)
(58) Basis of apportionment 分攤基礎(chǔ)
(59) Batch 批量
(60) Batch costing 分批成本計算
(61) Beta factor(市場)風(fēng)險因素
(62) Bill 帳單
(63) Bill of exchange 匯票
(64) Bill of landing 提單
(65) Bill of materials 用料預(yù)計單
(66) Bill payable 應(yīng)付票據(jù)
(67) Bill receivable 應(yīng)收票據(jù)
(68) Bin card 存貨記錄卡
(69) Bonus 紅利
(70) book-keeping 薄記
(71)Boston classification 波士頓分類
(72) Breakeven chart 保本圖
(73) Breakeven point 保本點
(74) breaking-down time 復(fù)位時間
(75) Budget 預(yù)算
(76) Budget center 預(yù)算中心
(77) Budget cost allowance 預(yù)算成本折讓
(78) Budget manual 預(yù)算手冊
(79) Budget period 預(yù)算期間
(80) Budgetary control 預(yù)算控制
(81) Budgeted capacity 預(yù)算生產(chǎn)能力
(82) Burden 制造費用
(83) Business center 經(jīng)營中心
(84) Business entity 營業(yè)個體
(85) Business unit 經(jīng)營單位
(86) Buy-out management 管理性購買產(chǎn)權(quán)
(87) By-product 副產(chǎn)品
(88) called-up share capital 催繳股本
(89) Capacity 生產(chǎn)能力
(90) Capacity ratios 生產(chǎn)能力比率
(91) Capital 資本
(92) Capital assets pricing model 資本資產(chǎn)計價模式(93) Capital commitment 承偌資本
(94) Capital employed 已運用的資本
(95) Capital expenditure 資本支出
(96) Capital expenditure authorization 資本支出核準(zhǔn)(97) Capital expenditure control 資本支出控制(98) Capital expenditure proposal 資本支出申請(99) Capital funding planning 資本基金籌集計劃(100) capital gain 資本收益
(101) capital investment appraisal 資本投資評估(102) capital maintenance 資本保全
(103) capital resource planning 資本資源計劃(104) capital surplus 資本盈余
(105) capital turnover 資本周轉(zhuǎn)率
(106) card 記錄卡
(107) cash 現(xiàn)金
(108) cash account 現(xiàn)金帳戶
(109) cash book 現(xiàn)金帳薄
(110) cash cow 金牛產(chǎn)品
(111) cash flow 現(xiàn)金流量
(112) cash discounted 現(xiàn)金貼現(xiàn)
(113) cash flow budget 現(xiàn)金流量預(yù)算
(114) cash flow statement 現(xiàn)金流量表
(115) cash ledger 現(xiàn)金分類帳
(116) cash limit 現(xiàn)金限額
(117)CCA 現(xiàn)時成本會計
(118) center 中心
(119) changeover time 變更時間
(120) chartered entity 特許經(jīng)濟個體
(121) cherub 支票
(122) cherub register 支票登記薄
(123) coin analysis 零錢分類
(124) classification 分類
(125) clock card 工時卡
(126) code 代碼
(127) commitment accounting 承偌確認會計
(128) common cost 共同成本
(129) company limited by guarantee 有限擔(dān)保責(zé)任公司(130) company limited shares 股份有限公司(131) competitive position 競爭能力狀況
(132) concept 概念
(133) conglomerate 跨行業(yè)企業(yè)
(134) consistency concept 一致性概念
(135) consolidated accounts 合并報表
(136) consolidation accounting 合并會計
(137) consortium 財團
(138) contingency plan 應(yīng)急計劃
(139) contingent liabilities 或有負債
(140) continuous operation 連續(xù)生產(chǎn)
(141) contra 抵消
(142) contract cost 合同成本
(143) contract costing 合同成本計算
(144) contribution 貢獻毛益
(145) contribution venture 貢獻中心
(146) contribution chart 貢獻圖
(147) contribution per unit of limiting factor ration 單位限定因素的貢獻毛益比率(148) contribution to sales ration 貢獻毛益對銷售比率(149) control 控制
(150) control account 控制帳戶
(151) control limits 控制限度
(152) controllability concept 可控制概念
(153) controllable cost 可控制成本
(154) conversion cost 加工成本
(155) convertible loan stock 可轉(zhuǎn)換為股票的貸款(156) corporate appraisal 公司評估
(157) corporate planning 公司計劃
(158)corporate social reporting 公司社會報告(159) corporation 股份公司
(160)cost 成本
(161)cost account 成本帳戶
(162)cost accounting 成本會計
(163)cost accounting manual 成本手冊
(164)cost accounts calendar 成本報表的日歷時間(165)cost adjustment 成本調(diào)整
(166)cost allocation 成本分配
(167)cost apportionment 成本分攤
(168)cost attribution 成本歸屬
(169)cost audit 成本審計
(170)cost * 成本性態(tài)
(171)cost benefit analysis 成本效益分析
(172)cost center 成本中心
(173)cost driver 成本動因
(174)cost of capital 資本成本
(175)cost of conformance 相符成本
(176)cost of goods sold 銷貨成本
(177)cost of non-conformance 非相符成本
(178) cost of sales 銷售成本
(179) cost reduction 成本降低
(180) cost structure 成本結(jié)構(gòu)
(181) cost unit 成本單位
(182) cost-volume-profit analysis(CVP) 本量利分析(183) costing 成本計算
(184)CPP 現(xiàn)時購買力會計
(185) credit note 貸項通知
(186) credit report 信貸報告書
(187) creditor 債權(quán)人
(188) creditor days ratio 應(yīng)付帳款天數(shù)率
(189) creditors ledger 應(yīng)付帳款分類帳
(190) critical event 關(guān)鍵事項
(191) critical path 關(guān)鍵路線
(192) cumulative preference shares 累積優(yōu)先股(193) current account 往來帳戶
(194) current asset 流動資產(chǎn)
(195) current cost accounting 現(xiàn)時成本會計(196) current liabilities 流動負債
(197) current purchasing power accounting 現(xiàn)時購買力會計(198) current ration 流動比率
(199) cut-off 截止
(200)CVP 本量利分析
(201) cycle time 周轉(zhuǎn)時間
(202) debenture 債券
(203) debit note 借項通知
(204) debit capacity 舉債能力
(205) debt ratio 債務(wù)比率
(206) debtor 債務(wù)人
(207) debtor days ratio 應(yīng)收帳款天數(shù)率
(208) debtors 應(yīng)收款
(209) debtors ledger 應(yīng)收帳款分類帳
(210) debtor’ age analysis 應(yīng)收帳款帳齡分析(211) decision driven costs 決策連動成本(212) decision tree 決策樹
(213) defects 次品
(214) deferred expenditure 遞延支出
(215) deferred shares 遞延股份
(216) deferred taxation 遞延稅款
(217) delivery note 交貨單
(218) departmental accounts 部門報表
(219) departmental budget 部門預(yù)算
(220) depreciation 折舊
(221) dispatch note 發(fā)運單
(222) development cost 開發(fā)成本
(223) differential cost 差別成本
(224) direct hours yield 直接工時產(chǎn)出率
(225) direct labor cost-standard 標(biāo)準(zhǔn)直接人工成本(226) direct labor efficiency-variance 直接人工效率差異(227) direct labor rate—variance 直接人工費率差異(228) direct labor total-variance 直接人工總差異(229) direct material mix-variance 直接材料結(jié)構(gòu)差異(230) direct price-variance 直接材料價格差異(231) direct material total-variance 直接材料總差異(232) direct materials usage-variance 直接材料用量差異(233) direct materials yield-variance 直接材料產(chǎn)出率差異(234) direct cost 直接成本
(235) direct debit 直接借項
(236) direct hours yield 直接小時產(chǎn)出率
(237) direct labor cost percentage rate 直接人工成本百分比(238) direct labor hour rate 直接人工小時率(239) directs on indirect work 間接工作事項上的工時(240) discount rate 貼現(xiàn)率
(241) discounted cash flow 現(xiàn)金流量貼現(xiàn)
(242) discretionary cost 酌量成本
(243) distribution cost 攤銷成本
(244) diversions 移用
(245) diverted hours 移用小時
(246) diverted hour’s ratio 移用工時比率(247) dividend 股利
(248) dividend cover 股利產(chǎn)出率
(249) dividend per share 每股股利
(250) dog 疲軟產(chǎn)品
(251) double entry accounting 復(fù)式會計
(252) double-entry book-keeping 復(fù)式薄記
(253) doubtful debts 可疑債務(wù)
(254) down time 停工時間
(255) dynamic programming 動態(tài)規(guī)劃
(256) earning per share 每股盈利
(257) earning ratio 市盈率
(258) economic order quantity(EOQ) 經(jīng)濟訂購批量(259) efficient market hypothesis 有效市場假設(shè)(260) efficiency ration 效率性比率
(261) element of cost 成本要素
(262) entity 經(jīng)濟個體
(262) environmental audit 環(huán)境審計
(263) environmental impact assessment 環(huán)境影響評價(264)EOQ 經(jīng)濟訂購批量
(265) equity 權(quán)益
(266)equity method of accounting權(quán)益法會計計算(267)equity share capital權(quán)益股本
(268)equivalent units當(dāng)量
(269)event事項
(270)exceptional items例外事項
(271)expected value期望值
(272)expenditure支出
(273)expenses費用
(274)external audit外部審計
(275)external failure cost外部損失成本
(276)extraordinary items非常事項
(277)factory good讓售商品
(278)factoring應(yīng)收帳款讓售
(279)fail value公允價值
(280)feedback反饋
(281)FIFO先近先出法
(282)final accounts年終報表
(283)finance lease融資租賃
(284)financial accounting財務(wù)會計
(285)financial accounts calendar adjustment財務(wù)報表的日歷時間調(diào)整(286)financial management財務(wù)管理
(287)financial planning財務(wù)計劃
(288)financial statement財務(wù)報表
(289)finished goods完成品
(290)fixed asset固定資產(chǎn)
(291)fixed overhead固定制造費用
(292)fixed asset turnover固定資產(chǎn)周轉(zhuǎn)率
(293)fixed assets register固定資產(chǎn)登記薄
(294)fixed cost固定成本
(295)flexed budget變動限額預(yù)算
(296)flexible budget彈性預(yù)算
(297)float time浮動時間
(298)floating charge流動抵押
(299)flow of funds statement資金流量表
(300)forecasting預(yù)測
(301)founder’s shares發(fā)起人股份
(302)full capacity 滿負荷生產(chǎn)能力
(303)function costing 職能成本計算
(304)functional budget 職能預(yù)算
(305)fund accounting 基金會計
(306)fundamental accounting concept 基礎(chǔ)會計概念(307)fungible assets 可互換資產(chǎn)
(308)futuristic planning 遠景計劃
G (309)gap analysis 間距分析
G (310)gearing 舉債經(jīng)營比率(杠桿)G (311)goal congruence 目標(biāo)一致性G (312)going concern concept 持續(xù)經(jīng)營概念G (313)goods received note 商品收訖單G (314)goodwill 商譽
G (315)gross dividend yield 總股息產(chǎn)出率G (316)gross margin 總邊際
G (317)gross profit 毛利潤
G (318)gross profit percentage 毛利潤百分比G (319)group 企業(yè)集團
G (320)group accounts 集團報表
H (312)high-geared 高結(jié)合杠桿(比例)H (313)hire purchase 租購
H (314)historical cost 歷史成本
H (315)historical cost accounting 歷史成本會計H (316)hours 小時
H (317)hurdle rate 最低可接受的報酬率I (318)ideal standard 理想標(biāo)準(zhǔn)
I (319)idle capacity ration 閑置生產(chǎn)能力比率I (320)idle time 閑置時間
I (321)impersonal accounts 非記名帳戶I (322)imprest system 定額備用制度I (323)income and expenditure account 收益和支出報表I (324)incomplete records 不完善記錄I (325)incremental cost 增量成本
I (326)incremental yield 增量產(chǎn)出率I (327)indirect cost 間接成本
I (328)indirect hours 間接小時
I (329)insolvency 無力償付
I (330)intangible asset 無形資產(chǎn)
I (331)integrated accounts 綜合報表I (332)interdependency concept 關(guān)聯(lián)性概念I(lǐng) (333)interest cover 利息保障倍數(shù)I (334)interlocking accounts 連鎖報表I (335)internal audit 內(nèi)部審計
I (336)internal check 內(nèi)部牽制
I (337)internal control system 內(nèi)部控制體系I (338)internal failure cost 內(nèi)部損失成本I (339)internal rate of return(IRR) 內(nèi)含報酬率I (340)inventory 存貨
I (341)investment 投資
I (342)investment center 投資中心I (343)invoice register 發(fā)票登記薄I (344)issued share capital 已發(fā)行股本J (345)job 定單
J (346)job card 工作卡
J (347)job costing 工作成本計算
J (348)job sheet 工作單
J (349)joint cost 聯(lián)合成本
J (350)joint products 聯(lián)產(chǎn)品
J (351)joint stock company 股份公司J (352)joint venture 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-time production 適時生產(chǎn)J (356)just-in-time purchasing 適時購買K (357)key factor 關(guān)鍵因素
L (358)labour 人工
L (359)labour transfer note 人工轉(zhuǎn)移單L (360)leaning curve 學(xué)習(xí)曲線
L (361)ledger 分類帳戶
L (362)length of order book 定單平均周期L (363)letter of credit 信用證
L (364)leverage 舉債經(jīng)營比率
L (365)liabilities 負債
L (366)life cycle costing 壽命周期成本計算L (367)LIFO 后近先出法
L (368)limited liability company 有限責(zé)任公司L (369)limiting factor 限制因素
L (370)line-item budget 明細支出預(yù)算L (371)liner programming 線性規(guī)劃L (372)liquid assets 變現(xiàn)資產(chǎn)
L (373)liquidation 清算
L (374)liquidity ratios 易變現(xiàn)比率L (375)loan 貸款
L (376)loan capital 借入資本
L (377)long range palnning 長期計劃L (378)lost time record 虛耗時間記錄L (379)low geared 低結(jié)合杠桿(比例)L (380)lower of cost or net realizable value concept 成本或可變凈價孰低概念M (381)machine hour rate 機器小時率M (382)machine time record 機器時間記錄M (383)managed cost 管理成本
M (384)management accounting 管理會計M (385)management accounting concept 管理會計概念M (386)management accounting guides 管理會計指導(dǎo)方針M (387)management audit 管理審計
M (388)management buy-out 管理性購買產(chǎn)權(quán)M (389)management by exception 例外管理原則M (390)margin 邊際
M (391)margin of safety ration 安全邊際比率M (392)margin cost 邊際成本
M (393)margin costing 邊際成本計算M (394)mark-down 降低標(biāo)價
M (395)mark-up 提高標(biāo)價
M (396)market risk premium 市場分險補償M (397)market share 市場份額
M (398)marketing cost 營銷成本
M (399)matching concept 配比概念
M (400)materiality concept 重要性概念M (401)materials requisition 領(lǐng)料單M (402)materials returned note 退料單M (403)materials transfer note 材料轉(zhuǎn)移單M (404)memorandum of association 公司設(shè)立細則M (405)merger 兼并
M (406)merger accounting 兼并會計M (407)minority interest 少數(shù)股權(quán)M (408)mixed cost 混合成本
N (409)net assets 凈資產(chǎn)
N (410)net book value 凈帳面價值
N (411)net liquid funds 凈可變現(xiàn)資金N (412)net margin 凈邊際
N (413)net present value(NPV) 凈現(xiàn)值N (414)net profit 凈利潤
N (415)net realizable value 可變現(xiàn)凈值N (416)net worth 資產(chǎn)凈值
N (417)network analysis 網(wǎng)絡(luò)分析
N (418)noise 干撈
N (419)nominal account 名義帳戶
N (420)nominal share capital 名義股本N (421)nominal holding 代理持有股份N (422)non-adjusting events 非調(diào)整事項N (423)non-financial performance measurement 非財務(wù)業(yè)績計量N (424)non-intergrated accounts 非綜合報表N (425)non-liner programming 非線性規(guī)劃N (426)non-voting shares 無表決權(quán)的股份N (427)notional cost 名義成本
N (428)number of days stock 存貨周轉(zhuǎn)天數(shù)N (429)number of weeks stock 存貨周轉(zhuǎn)周數(shù)O (430)objective classification 客體分類O (431)obsolescence 陳舊
O (432)off balance sheet finance 資產(chǎn)負債表外籌資O (433)offer for sale 標(biāo)價出售
O (434)operating budget 經(jīng)營預(yù)算
O (435)operating lease 經(jīng)營租賃
O (436)operating statement 營業(yè)報表O (437)operation time 操作時間
O (438)operational control 經(jīng)營控制O (439)operational gearing 經(jīng)營杠桿O (440)operating plans 經(jīng)營計劃
O (441)opportunity cost 機會成本
O (442)order 定單
O (443)ordinary shares 普通股
O (444)out-of-date cheque 過期支票O(jiān) (445)over capitalization 過分資本化O (446)overhead 制造費用
O (447)overhead absorption rate 制造費用分配率O (448)overhead cost 制造費用
O (449)overtrading 超過營業(yè)資金的經(jīng)營P (450)paid cheque 已付支票
P (451)paid-up share capital 認定股本P (452)parent company 母公司
P (453)pareto distribution 帕累托分布P (454)participating preference shares 參與優(yōu)先股P (455)partnership 合伙
P (456)payable ledger 應(yīng)付款項帳戶P (457)payback 回收期
P (458)payments and receipts account 收入和支出報表P (459)payments withheld 保留款額P (460)payroll 工資單
P (461)payroll analysis 工資分析
P (462)percentage profit on turnover 利潤對營業(yè)額比率P (463)period cost 期間成本
P (464)perpetual inventory 永續(xù)盤存P (465)personal account 記名帳戶
P (466)PEPT 項目評審法
P (467)petty cash account 備用金帳戶P (468)petty cash voucher 備用金憑證P (469)physical inventory 實地盤存P (470)planning 計劃
P (471)planning horizon 計劃時限
P (472)planning period 計劃期間
P (473)policy cost 政策成本
P (474)position audit 狀況審計
P (475)post balance sheet events 資產(chǎn)負債表編后事項P (476)practical capacity 實際生產(chǎn)能力P (477)pre-acquisition losses 購置前損失P (478)pre-acquisition profits 購置前利潤P (479)preference shares 優(yōu)先股
P (480)preference creditors 優(yōu)先債權(quán)人P (481)preferred creditors 優(yōu)先債權(quán)人P (482)prepayments 預(yù)付款項
P (483)present value 現(xiàn)值
P (484)prevention cost 預(yù)防成本
P (485)price ratio 市盈率
P (486)prime cost 主要成本
P (487)prime entry-books of 原始分錄登記薄P (488)principal budget factor 主要預(yù)算因素P (489)prior charge capital 優(yōu)先股P (490)prior year adjustments 以前年度調(diào)整P (491)priority base budgeting 優(yōu)先順序體制的預(yù)算P (492)private company 私人公司
P (493)pro-forma invoice 預(yù)開發(fā)票P (494)problem child 問號產(chǎn)品
P (495)process costing 分步成本計算P (496)process time 加工時間
P (497)product cost 產(chǎn)品成本
P (498)Product life cycle 產(chǎn)品壽命周期P (499)production cost 生產(chǎn)成本
P (500)production cost of sales 售貨成本P (501)production volume ratio 生產(chǎn)業(yè)務(wù)量比率P (502)profit center 利潤中心
P (503)profit per employee 每員工利潤P (504)profit retained for the year 年度利潤留存P (505)profit to turnover ratio 利潤對營業(yè)額比率P (506)profit-volume graph 利量圖P (507)profitability index 盈利指數(shù)P (508)programming 規(guī)劃
P (509)project *uation and review technique 項目評審法P (510)projection 預(yù)計
P (511)promissory note 本票
P (512)prospectus 募債說明書
P (513)provisions for liabilities and charges 償債和費用準(zhǔn)備P (514)prudent concept 穩(wěn)健性概念P (515)public company 公開公司
P (516)purchase order 訂購單
P (517)purchase requisition 請購單P (518)purchase ledger 采購帳戶
Q (519)quality related costs 質(zhì)量有關(guān)成本Q (520)queuing time 排隊時間
R (521)rate 率
R (522)ratio 比率
R (523)ration pyramid 比率金字塔
R (524)raw material 原材料
R (525)receipts and payments account 收入和支付報表R (526)receivable ledger 應(yīng)收款項帳戶R (527)redeemable shares 可贖回股份R (528)redemption 贖回
R (529)registered share capital 注冊資本R (530)rejects 廢品
R (531)relevancy concept 相關(guān)性概念R (532)relevant costs 相關(guān)成本
R (533)relevant range 相關(guān)范圍
R (534)reliability concept 可靠性概念R (535)replacement price 重置價格R (536)report 報表
R (537)reporting 報告
R (538)research cost, applied 應(yīng)用性研究成本R (539)research cost, pure or basic 理論或基礎(chǔ)研究成本R (540)reserves 留存收益
R (541)residual income 剩余收益
R (542)responsibility center 責(zé)任中心R (543)retention money 保留款額
R (544)return on capital employed 運用資本報酬率R (545)returns 退回
R (546)revenue 收入
R (547)revenue center 收入中心
R (548)revenue expenditure 收益支出R (549)revenue investment 收入性投資R (550)right issue 認股權(quán)發(fā)行
R (551)rolling budget 滾動預(yù)算
R (552)rolling forecast 滾動預(yù)測
S (553)sales ledger 銷售分類帳
S (554)sales order 銷售定單
S (555)sales per employee 每員工銷售額S (556)scrap 廢料
S (557)scrip issue 紅股發(fā)行
S (558)secured creditors 有擔(dān)保的債權(quán)人S (559)segmental reporting 分部報告S (560)selling cost 銷售成本
S (561)semi-fixed cost 半固定成本S (562)semi-variable cost 半變動成本S (563)sensitivity analysis 敏感性分析S (564)service cost center 服務(wù)成本中心S (565)service costing 服務(wù)成本計算S (566)set-up time 安裝時間
S (567)shadow prices 影子價格
S (568)share 股票
S (569)share capital 股份資本
S (570)share option scheme 購股權(quán)證方案S (571)share premium 股票溢價
S (572)sight draft 即期匯票
S (573)single-entry book-keeping 單式薄記S (574)sinking fund 償債基金
S (575)slack time 松馳時間
S (576)social responsibility cost 社會責(zé)任成本S (577)sole trader 獨資經(jīng)營者
S (578)source and application of funds statement 資金來源和運用表S (579)special order costing 特殊定單成本計算S (580)staff costs 職工成本
S (581)standard 標(biāo)準(zhǔn)
S (582)standard accounting practice 標(biāo)準(zhǔn)會計實務(wù)S (583)standard cost 標(biāo)準(zhǔn)成本
S (584)standard costing 標(biāo)準(zhǔn)成本計算S (585)standard direct labour cost 標(biāo)準(zhǔn)直接人工S (586)standard hour 標(biāo)準(zhǔn)小時
S (587)standard minute 標(biāo)準(zhǔn)分鐘
S (588)standard performace-labour 標(biāo)準(zhǔn)人工業(yè)績S (589)standard time 標(biāo)準(zhǔn)時間
S (590)standard order 經(jīng)常性定單
S (591)statement of account 營業(yè)帳單S (592)statement of affairs 財務(wù)狀況表S (593)statutory body 法定實體
S (594)stock 存貨
S (595)stock control 存貨控制
S (596)stock turnover 存貨周轉(zhuǎn)率
S (597)stocktaking 盤點存貨
S (598)stores requisition 領(lǐng)料申請單S (599)strategic business unit 戰(zhàn)略性經(jīng)營單位S (600)strategic management accounting 戰(zhàn)略管理會計S (601)strategic planning 戰(zhàn)略計劃S (602)strategy 戰(zhàn)略
S (603)subjective classification 主體分類S (604)subscribed share capital 已認購的股本S (605)subsidiary undertaking 子公司S (606)sunk cost 沉沒成本
S (607)supply estimate 預(yù)算估計
S (608)supply expenditure 預(yù)算支出S (609)suspense account 暫記帳戶
S (610)SWOT analysis 長處和短處,機會和威脅分析S (611)system 制度,體系
T (612)tactical planning 策略計劃T (613)tactics 策略
T (614)take-over 接收
T (615)tangible asset 有形資產(chǎn)
T (616)tangible fixed asset statement 有形固定資產(chǎn)表T (617)target cost 目標(biāo)成本
T (618)terotechnology 設(shè)備綜合工程學(xué)T (619)throughput accounting 生產(chǎn)量會計T (620)time 時間
T (621)time sheet 時間記錄表
T (622)total assets 總資產(chǎn)
T (623)total quality management 全面質(zhì)量管理T (624)total stocks 存貨總計
T (625)trade creditors 購貨客戶(應(yīng)付帳款)T (626)trade debtors 銷貨客戶(應(yīng)收帳款)T (627)trading profit and loss account 營業(yè)損益表T (628)transfer price 轉(zhuǎn)讓價格
T (629)transit time 中轉(zhuǎn)時間
T (630)treasurership 財務(wù)長制度
T (631)trail balance 試算平衡表
T (632)turnover 營業(yè)額
U (633)uncalled share capital 未催繳股本U (634)under capitalization 不足資本化U (635)under or over-absorbed overhead 少吸收或多吸收的制造費用U (636)uniform accounting 統(tǒng)一會計U (637)uniform costing 統(tǒng)一成本計算U (638)unissued share capital 未發(fā)行股本V (639)value 價值
V (640)value added 增值
V (641)value analysis 價值分析
V (642)value for money audit 經(jīng)濟效益審計V (643)variable cost 變動成本
V (644)variable cost of sales 銷售的變動成本V (645)variance 差異
V (646)variance accounting 差異會計V (647)variance administrative cost 行政管理費用差異V (648)variance analysis 差異分析V (649)variance budget 預(yù)算差異
V (650)variance direct labour efficiency 直接人工效率差異V (651)variance direct labour rate 直接人工費率差異V (652)variance direct labour total 直接人工總差異V (653)variance direct material mix 直接材料結(jié)構(gòu)差異V (654)variance direct materials price 直接材料價格差異V (655)variance direct materials total 直接材料總差異V (656)variance direct material usage 直接材料用量差異V (657)variance direct material yield 直接材料產(chǎn)出率差異V (658)variance fixed production overhead expenditure固定生產(chǎn)性制造費用耗費差異
V (659)variance fixed production overhead total 固定生產(chǎn)性制造費用總差異V (660)variance fixed production overhead volume固定生產(chǎn)性制造費用業(yè)務(wù)量差異
V (661)variance market share 市場份額差異V (662)variance market size 市場規(guī)模差異V (663)variance marketing cost 營銷成本差異V (664)variance operational 經(jīng)營差異V (665)variance operational price 經(jīng)營價格差異V (666)variance operation usage 經(jīng)營用量差異V (667)variance planning 計劃差異V (668)variance planning price 計劃價格差異V (669)variance quality cost 質(zhì)量成本差異V (670)variance revision 標(biāo)準(zhǔn)修訂差異V (674)variance sales mix contribution 銷售貢獻毛益差異V (675)variance sales mix profit 銷售結(jié)構(gòu)利潤差異V (676)variance sales quantity contribution 銷售數(shù)量貢獻毛益差異V (677)variance sales quanity profit 銷售數(shù)量利潤差異V (678)variance sales turnover 銷售收入差異V (679)variance sales volume contribution 銷售業(yè)務(wù)量貢獻毛益差異V (680)variance sales volume profit 銷售業(yè)務(wù)量利潤差異V (681)variance selling price 銷售價格差異V (682)variance total profit 總利潤差異V (683)variance variable production overhead efficiency變動生產(chǎn)性制造費用效率差異
V (684)variance variable production overhead expenditure變動生產(chǎn)性制造費用耗費差異
V (685)variance variable production overhead total變動生產(chǎn)性制造費用總差異
V (686)virement 預(yù)算流用
V (687)vote 表決
V (688)voucher 憑證
W (689)waiting time 等候時間
W (690)waste 廢品(料)
W (691)wasting asset 遞耗資產(chǎn)
W (692)weighted average cost of capital 資本的加權(quán)平均成本W(wǎng) (693)weighted average price 加權(quán)平均價格W (694)with resource 有追索權(quán)
W (695)without recourse 無追索權(quán)
W (696)working capital 營運資本
W (697)write-down 減值
Z (698)zero base budgeting 零基預(yù)算Z (699)zero coupon bond 無息債券
Z (700)Z score 破產(chǎn)預(yù)測計分法
