M(401)materials requisition領料單

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

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標價出售

O(434)operating budget經(jīng)營預算

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O(444)out-of-date cheque過期支票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(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)先債權人

P(481)preferred creditors優(yōu)先債權人

P(482)prepayments預付款項

P(483)present value現(xiàn)值

P(484)prevention cost預防成本

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)先順序體制的預算

P(492)private company私人公司

P(493)pro-forma invoice預開發(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 evaluation and review technique項目評審法

P(510)projection預計

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相關性概念

R(532)relevant costs相關成本

R(533)relevant range相關范圍

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應用性研究成本

R(539)research cost,pure or basic理論或基礎研究成本

R(540)reserves留存收益

R(541)residual income剩余收益

R(542)responsibility center責任中心

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認股權發(fā)行

R(551)rolling budget滾動預算

R(552)rolling forecast滾動預測

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有擔保的債權人

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服務成本中心

S(565)service costing服務成本計算

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標準

S(582)standard accounting practice標準會計實務

S(583)standard cost標準成本

S(584)standard costing標準成本計算

S(585)standard direct labour cost標準直接人工

S(586)standard hour標準小時

S(587)standard minute標準分鐘

S(588)standard performace-labour標準人工業(yè)績

S(589)standard time標準時間

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預算估計

S(608)supply expenditure預算支出

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目標成本

T(618)terotechnology設備綜合工程學

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(應付帳款)

T(626)trade debtors銷貨客戶(應收帳款)

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標準修訂差異

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)務量貢獻毛益差異

V(680)variance sales volume profit銷售業(yè)務量利潤差異

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資本的加權平均成本

W(693)weighted average price加權平均價格

W(694with resource有追索權

W(695)withut recourse無追索權

W(696)working capital營運資本

W(697)write-down減值

Z(698)zero base budgeting零基預算

Z(699)zero coupon bond無息債券

Z(700)Z score破產(chǎn)預測計分法

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