1、.：.；過(guò)急會(huì)計(jì)術(shù)語(yǔ)英漢對(duì)照 Accounting system 會(huì)計(jì)系統(tǒng)American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì)American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit 審計(jì)Balance sheet 資產(chǎn)負(fù)債表Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量預(yù)測(cè)Certificate in Internal Auditing 內(nèi)部審計(jì)證書(shū)Certificate in Management Accounting 管理睬計(jì)證書(shū)Certificate Public Accountant注冊(cè)會(huì)計(jì)師Cost

2、accounting 本錢(qián)會(huì)計(jì)External users 外部運(yùn)用者Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)那么委員會(huì)Financial forecast 財(cái)務(wù)預(yù)測(cè)Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原那么General-purpose information 通用目的信息Government Accounting Office 政府會(huì)計(jì)辦公室Income statement 損益表Institute of Internal Auditors 內(nèi)

3、部審計(jì)師協(xié)會(huì)Institute of Management Accountants 管理睬計(jì)師協(xié)會(huì)Integrity 整合性Internal auditing 內(nèi)部審計(jì)Internal control structure 內(nèi)部控制構(gòu)造Internal Revenue Service 國(guó)內(nèi)收入署Internal users 內(nèi)部運(yùn)用者M(jìn)anagement accounting 管理睬計(jì)Return of investment 投資報(bào)答Return on investment 投資報(bào)酬Securities and Exchange Commission 證券買(mǎi)賣(mài)委員會(huì)Statement of ca

4、sh flow 現(xiàn)金流量表Statement of financial position 財(cái)務(wù)情況表Tax accounting 稅務(wù)會(huì)計(jì)Accounting equation 會(huì)計(jì)等式Articulation 勾稽關(guān)系A(chǔ)ssets 資產(chǎn)Business entity 企業(yè)個(gè)體Capital stock 股本Corporation 公司Cost principle 本錢(qián)原那么Creditor 債務(wù)人Deflation 通貨緊縮Disclosure 批露Expenses 費(fèi)用Financial statement 財(cái)務(wù)報(bào)表Financial activities 籌資活動(dòng)Going-concer

5、n assumption 繼續(xù)運(yùn)營(yíng)假設(shè)Inflation 通貨膨漲Investing activities 投資活動(dòng)Liabilities 負(fù)債Negative cash flow 負(fù)現(xiàn)金流量Operating activities 運(yùn)營(yíng)活動(dòng)Owners equity 一切者權(quán)益Partnership 合伙企業(yè)Positive cash flow 正現(xiàn)金流量Retained earning 留存利潤(rùn)Revenue 收入Sole proprietorship 獨(dú)資企業(yè)Solvency 清償才干Stable-dollar assumption 穩(wěn)定貨幣假設(shè)Stockholders 股東Stockh

6、olders equity 股東權(quán)益Window dressing 門(mén)面粉飾Account 帳戶(hù)根本詞匯A (1)account 賬戶(hù),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(yíng)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(qián) A (9)accounting bases 會(huì)計(jì)根底 A (10)accounting manua

7、l 會(huì)計(jì)手冊(cè) A (11)accounting 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(cè)試比率) A (19)acquisition 收買(mǎi) A (20

8、)acquisition accounting 收買(mǎi)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(xiāo) A (24)analytical review 分析性復(fù)核 A (25)annual equivalent cost 年度等量本錢(qián)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(qián) A (28)appropriation account 盈余分配賬戶(hù) A (29)articles o

9、f association 公司章程細(xì)那么 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(yíng)公司 A (34)attainable standard 可達(dá)規(guī)范 A (35)attributable profit 可歸屬利潤(rùn) 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 (4

10、0)available hours 可用小時(shí) A (41)avoidable costs 可防止本錢(qián)B (42)back-to-back loan 易幣貸款 B (43)backflush accounting 倒退本錢(qián)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(duì)賬單 B (50)bankruptcy 破產(chǎn) B (51)bas

11、is of apportionment 分?jǐn)偢?B (52)batch 批量 B (53)batch costing 分批本錢(qián)計(jì)算 B (54)beta factor B (市場(chǎng))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

12、B (64)Boston classification 波士頓分類(lèi) 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(qián)折讓 B (71)budget manual 預(yù)算手冊(cè) 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

13、干 B (75)business center 運(yùn)營(yíng)中心 B (76)business entity 營(yíng)業(yè)個(gè)體 B (77)business unit 運(yùn)營(yíng)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

14、運(yùn)用的資本 C (86)capital 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(píng)價(jià) C (93)capital maintenance 資

15、本保全 C (94)capital resource 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(hù) 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

16、現(xiàn)金分類(lèi)賬 C (106)cash limit 現(xiàn)金限額 C (107)CCA 現(xiàn)時(shí)本錢(qián)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(lèi) 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(qián) C (118)co

17、mpany limited by guarantee 有限擔(dān)保責(zé)任公司 C (119)company limited by shares 股份 C (120)competitive position 競(jìng)爭(zhēng)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

18、應(yīng)急方案 C (128)contingent 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(qián) C (132)contract costing 合同本錢(qián)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(hù) C ()control limits 控制限制 C ()controllability concept

19、 可控制概念 C ()controllable cost 可控制本錢(qián) C (140)conversion cost 加工本錢(qián) C (141)convertible loan stock 可轉(zhuǎn)換為股票的貸款 C (142)corporate appraisal 公司評(píng)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(qián) C (146)cost account 本錢(qián)賬戶(hù) C (147)cost accounting 本錢(qián)會(huì)計(jì) C (148)cost accounting ma

20、nual 本錢(qián)手冊(cè) C (149)cost adjustment 本錢(qián)調(diào)整 C (150)cost allocation 本錢(qián)分配 C (151)cost apportionment 本錢(qián)分?jǐn)?C (152)cost attribution 本錢(qián)歸屬 C (153)cost audit 本錢(qián)審計(jì) C (154)cost benefit analysis 本錢(qián)效益分析 C (155)cost center 本錢(qián)中心 C (156)cost driver 本錢(qián)動(dòng)因 C (157)cost of capital 資本本錢(qián) C (158)cost of goods sold 銷(xiāo)貨本錢(qián) C (159)c

21、ost of non-conformance 非相符本錢(qián) C (160)cost of sales 銷(xiāo)售本錢(qián) C (161)cost reduction 本錢(qián)降低 C (162)cost structure 本錢(qián)構(gòu)造 C (163)cost unit 本錢(qián)單位 C (164)cost-volume-profit analysis(CVP) 本量利分析 C (165)costing 本錢(qián)計(jì)算 C (166)credit note 貸項(xiàng)通知 C (167)credit report 信貸報(bào)告書(shū) C (168)creditor 債務(wù)人 C (169)creditor days ratio 應(yīng)付賬款天

22、數(shù)率 C (170)creditors ledger 應(yīng)付賬款分類(lèi)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(qián)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(gòu)買(mǎi)力會(huì)計(jì) C (178)current ratio 流動(dòng)

23、比率 C (179)cut-off 截止 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(lèi)賬 D (189)debtor age analysis 應(yīng)收賬款賬齡分析 D (190)decision driven cos

24、ts 決策連動(dòng)本錢(qián) D (191)decision tree 決策樹(shù) 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(mén)報(bào)表 D (198)departmental budget 部門(mén)預(yù)算 D (199)depreciation 折舊 D (200)dispatch note 發(fā)運(yùn)單 D (201)developmen

25、t cost 開(kāi)發(fā)本錢(qián) D (202)differential cost 差別本錢(qián) D (203)direct cost 直接本錢(qián) 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(qián)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)discounte

26、d cash flow 現(xiàn)金流量貼現(xiàn) D (211)discretionary cost 酌量本錢(qián) D (212)distribution cost 攤銷(xiāo)本錢(qián) 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)

27、double-entry book-keeping 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(gòu)批量 E (228)efficient market hypothesis 有效市場(chǎng)假設(shè) E (229)efficiency ration 效率性比率 E (230)element of

28、cost 本錢(qián)要素 E (231)entity 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(píng)價(jià) E (234)EOQ 經(jīng)濟(jì)訂購(gòu)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)ex

29、pected value 期望值 E (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(qián) 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)fina

30、nce lease 融資租賃 F (254)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

31、turnover 固定資產(chǎn)周轉(zhuǎn)率 F (263)fixed assets register 固定資產(chǎn)登記薄 F (264)fixed cost 固定本錢(qián) 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(cè) F (271)founders shares 發(fā)起人股份 F (272)full capacity 滿(mǎn)負(fù)荷消費(fèi)才干

32、 F (273)function costing 職能本錢(qián)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(yíng)比率(杠桿) G (281)goal congruence 目的一致性 G (282)going concern conc

33、ept 繼續(xù)運(yùn)營(yíng)概念 G (283)goods 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(rùn) G (288)gross profit percentage 毛利潤(rùn)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(gòu) H (293)historical

34、cost 歷史本錢(qián) H (294)historical cost accounting 歷史本錢(qián)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(hù) 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)inc

35、omplete records 不完善記錄 I (304)incremental cost 增量本錢(qián) I (305)incremental yield 增量產(chǎn)出率 I (306)indirect cost 間接本錢(qián) I (307)indirect hours 間接小時(shí) I (308)insolvency 無(wú)力償付 I (309)intangible asset 無(wú)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)interloc

36、king accounts 連鎖報(bào)表 I (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(qián) 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)iss

37、ued share capital 已發(fā)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(qián)計(jì)算 J (327)job sheet 任務(wù)單 J (328)joint cost 結(jié)合本錢(qián) 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(yíng) 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 (3

38、35)just-in-time purchasing 適時(shí)購(gòu)買(mǎi) 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(xiàn) L (340)ledger 分類(lèi)賬戶(hù) 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(yíng)比率 L (344)liabilities 負(fù)債 L (345)life cycle costing 壽命周期本錢(qián)計(jì)算 L (346

39、)LIFO 后近先出法 L (347)limited 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(xiàn)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(zhǎng)期方案 L (357)lo

40、st time record 虛耗時(shí)間記錄 L (358)low geared 低結(jié)合杠桿(比例) L (359)lower of cost or net realizable value concept 本錢(qián)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(qián) M (363)management accounting 管理睬計(jì) M (364)management accounting concept 管理睬計(jì)概念 M (365)management

41、 accounting guides 管理睬計(jì)指點(diǎn)方針 M (366)management audit 管理審計(jì) M (367)management buy-out 管理性購(gòu)買(mǎi)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(qián) M (372)margin costing 邊沿本錢(qián)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 p

42、remium 市場(chǎng)分險(xiǎn)補(bǔ)償 M (376)market share 市場(chǎng)份額 M (377)marketing cost 營(yíng)銷(xiāo)本錢(qián) 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)me

43、rger accounting 兼并會(huì)計(jì) M (386)minority interest 少數(shù)股權(quán) M (387)mixed cost 混合本錢(qián)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(rùn) N (394)net realizable value 可變現(xiàn)凈值 N (395)net worth 資產(chǎn)凈值 N (396)netwo

44、rk analysis 網(wǎng)絡(luò)分析 N (397)noise 干撈 N (398)nominal account 名義賬戶(hù) 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(jī)計(jì)量 N (403)non-integrated accounts 非綜合報(bào)表 N (404)non-liner programming 非線(xiàn)性規(guī)劃 N (405)non-votin

45、g shares 無(wú)表決權(quán)的股份 N (406)notional cost 名義本錢(qián) 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(lèi) 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(mài) O (413)operating budget 運(yùn)營(yíng)預(yù)算 O (414)operating lease 運(yùn)營(yíng)租賃

46、O (415)operating statement 營(yíng)業(yè)報(bào)表 O (416)operation time 操作時(shí)間 O (417)operational control 運(yùn)營(yíng)控制 O (418)operational gearing 運(yùn)營(yíng)杠桿 O (419)operating plans 運(yùn)營(yíng)方案 O (420)opportunity cost 時(shí)機(jī)本錢(qián) O (421)order 定單 O (422)ordinary shares 普通股 O (423)out-of-date cheque 過(guò)期支票 O (424)over capitalization 過(guò)分資本化 O (425)overhe

47、ad 制造費(fèi)用 O (426)overhead 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(yíng)業(yè)資金的運(yùn)營(yíng)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

48、 ledger 應(yīng)付款項(xiàng)賬戶(hù) P (436)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(rùn)對(duì)營(yíng)業(yè)額比率 P (442)period cost 期間本錢(qián) P (443)perpetual inventory 永續(xù)盤(pán)存 P (444)personal account 記名賬戶(hù) P (445)PEPT

49、工程評(píng)審法 P (446)petty cash account 備用金賬戶(hù) P (447)petty cash voucher 備用金憑證 P (448)physical inventory 實(shí)地盤(pán)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(qián) 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

50、費(fèi)才干 P (456)pre-acquisition losses 購(gòu)置前損失 P (457)pre-acquisition profits 購(gòu)置前利潤(rùn) 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(qián) P (464)price ratio 市盈率 P (465)prime cost 主要本錢(qián) P (46

51、6)prime entry-books 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(kāi)發(fā)票 P (473)problem child 問(wèn)號(hào)產(chǎn)品 P (474)process costing 分步本錢(qián)計(jì)算 P (475)

52、process time 加工時(shí)間 P (476)product cost 產(chǎn)品本錢(qián) P (477)Product life cycle 產(chǎn)品壽命周期 P (478)production cost 消費(fèi)本錢(qián) P (479)production cost of sales 售貨本錢(qián) P (480)production volume ratio 消費(fèi)業(yè)務(wù)量比率 P (481)profit center 利潤(rùn)中心 P (482)profit per employee 每員工利潤(rùn) P (483)profit retained for the year 年度利潤(rùn)留存 P (484)profit to t

53、urnover ratio 利潤(rùn)對(duì)營(yíng)業(yè)額比率 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(píng)審法 P (489)projection 估計(jì) P (490)promissory note 本票 P (491)prospectus 募債闡明書(shū) P (492)provisions for liabilities and charges 償債和費(fèi)用預(yù)備 P (493)prudent

54、 concept 穩(wěn)健性概念 P (494)public company 公開(kāi)公司 P (495)purchase order 訂購(gòu)單 P (496)purchase requisition 請(qǐng)購(gòu)單 P (497)purchase ledger 采購(gòu)賬戶(hù) Q (498)quality related costs 質(zhì)量有關(guān)本錢(qián) 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 a

55、ccount 收入和支付報(bào)表 R (505)receivable ledger 應(yīng)收款項(xiàng)賬戶(hù) R (506)redeemable shares 可贖回股份 R (507)redemption 贖回 R (508)registered share capital 注冊(cè)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(qián) 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)

56、錢(qián) R (515)report 報(bào)表 R (516)reporting 報(bào)告 R (517)research cost, applied 運(yùn)用性研討本錢(qián) R (518)research cost, pure or basic 實(shí)際或根底研討本錢(qián) 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

57、)revenue 收入 R (526)revenue 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(cè) S (532)sales ledger 銷(xiāo)售分類(lèi)賬 S (533)sales order 銷(xiāo)售定單 S (534)sales per employee 每員工銷(xiāo)售額 S (535)scrap 廢料 S (536)scrip issu

58、e 紅股發(fā)行 S (537)secured creditors 有擔(dān)保的債務(wù)人 S (538)segmental reporting 分部報(bào)告 S (539)selling cost 銷(xiāo)售本錢(qián) S (540)semi-fixed cost 半固定本錢(qián) S (541)semi-variable cost 半變動(dòng)本錢(qián) S (542)sensitivity analysis 敏感性分析 S (543)service cost center 效力本錢(qián)中心 S (544)service costing 效力本錢(qián)計(jì)算 S (545)set-up time 安裝時(shí)間 S (546)shadow prices

59、 影子價(jià)錢(qián) S (547)share 股票 S (548)share capital 股份資本 S (549)share option scheme 購(gòu)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(qián) S (556)sole trader 獨(dú)資運(yùn)營(yíng)者 S (557)source an

60、d application of funds statement 資金來(lái)源和運(yùn)用表 S (558)special order costing 特殊定單本錢(qián)計(jì)算 S (559)staff costs 職工本錢(qián) S (560)statement of account 營(yíng)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)s