或許對于某些ACCAer來說,ACCA最可怕的,就是英語了。詞匯量不夠,專業詞匯層出不窮,,考試題目看不懂,簡直是一場噩夢。
 
  但是,作為一名ACCAer,怎么能夠輕易地被打倒?小編為你們準備了700個ACCA核心詞匯中英對照,讓我們開始英語打卡吧。
 
  A
 
  (1)ABC作業基礎成本計算
 
  (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
 
  (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經營責任概念
 
  (10)accountancy會計職業
 
  (11)accountant會計師
 
  (12)accounting會計
 
  (13)agency cost代理成本
 
  (14)accounting bases會計基礎
 
  (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應計概念
 
  (22)Accrual expenses應計費用
 
  (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作業基礎成本計算
 
  (27)Adjusting events調整事項
 
  (28)Administrative expenses行政管理費
 
  (29)Advice note發貨通知
 
  (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
 
  (38)Assets cover資產保障
 
  (39)Asset value per share每股資產價值
 
  (40)Associated company聯營公司
 
  (41)Attainable standard可達標準
 
  (42)Attributable profit可歸屬利潤
 
  (43)Audit審計
 
  (44)Audit report審計報告
 
  (45)Auditing standards審計準則
 
  (46)Authorized share capital額定股本
 
  (47)Available hours可用小時
 
  (48)Avoidable costs可避免成本
 
  B
 
  (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銀行手續費
 
  (54)Bank overdraft銀行透支
 
  (55)Bank reconciliation銀行存款調節表
 
  (56)Bank statement銀行對帳單
 
  (57)Bankruptcy破產
 
  (58)Basis of apportionment分攤基礎
 
  (59)Batch批量
 
  (60)Batch costing分批成本計算
 
  (61)Beta factor(市場)風險因素
 
  (62)Bill帳單
 
  (63)Bill of exchange匯票
 
  (64)Bill of landing提單
 
  (65)Bill of materials用料預計單
 
  (66)Bill payable應付票據
 
  (67)Bill receivable應收票據
 
  (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復位時間
 
  (75)Budget預算
 
  (76)Budget center預算中心
 
  (77)Budget cost allowance預算成本折讓
 
  (78)Budget manual預算手冊
 
  (79)Budget period預算期間
 
  (80)Budgetary control預算控制
 
  (81)Budgeted capacity預算生產能力
 
  (82)Burden制造費用
 
  (83)Business center經營中心
 
  (84)Business entity營業個體
 
  (85)Business unit經營單位
 
  (86)Buy-out management管理性購買產權
 
  (87)By-product副產品
 
  C
 
  (88)called-up share capital催繳股本
 
  (89)Capacity生產能力
 
  (90)Capacity ratios生產能力比率
 
  (91)Capital資本
 
  (92)Capital assets pricing model資本資產計價模式
 
  (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
 
  (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資本周轉率
 
  (106)card記錄卡
 
  (107)cash現金
 
  (108)cash account現金帳戶
 
  (109)cash book現金帳薄
 
  (110)cash cow金牛產品
 
  (111)cash flow現金流量
 
  (112)cash discounted現金貼現
 
  (113)cash flow budget現金流量預算
 
  (114)cash flow statement現金流量表
 
  (115)cash ledger現金分類帳
 
  (116)cash limit現金限額
 
  (117)CCA現時成本會計
 
  (118)center中心
 
  (119)changeover time變更時間
 
  (120)chartered entity特許經濟個體
 
  (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有限擔保責任公司
 
  (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跨行業企業
 
  (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應急計劃
 
  (139)contingent liabilities或有負債
 
  (140)continuous operation連續生產
 
  (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 behaviour成本性態
 
  (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成本結構
 
  (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債權人
 
  (188)creditor days ratio應付帳款天數率
 
  (189)creditors ledger應付帳款分類帳
 
  (190)critical event關鍵事項
 
  (191)critical path關鍵路線
 
  (192)cumulative preference shares累積優先股
 
  (193)current account往來帳戶
 
  (194)current asset流動資產
 
  (195)current cost accounting現時成本會計
 
  (196)current liabilities流動負債
 
  (197)current purchasing power accounting現時購買力會計
 
  (198)current ration流動比率
 
  (199)cut-off截止
 
  (200)CVP本量利分析
 
  (201)cycle time周轉時間
 
  D
 
  (202)debenture債券
 
  (203)debit note借項通知
 
  (204)debit capacity舉債能力
 
  (205)debt ratio債務比率
 
  (206)debtor債務人
 
  (207)debtor days ratio應收帳款天數率
 
  (208)debtors應收款
 
  (209)debtors ledger應收帳款分類帳
 
  (210)debtor’age analysis應收帳款帳齡分析
 
  (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部門預算
 
  (220)depreciation折舊
 
  (221)dispatch note發運單
 
  (222)development cost開發成本
 
  (223)differential cost差別成本
 
  (224)direct hours yield直接工時產出率
 
  (225)direct labor cost-standard標準直接人工成本
 
  (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直接材料結構差異
 
  (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貼現率
 
  (241)discounted cash flow現金流量貼現
 
  (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股利產出率
 
  (249)dividend per share每股股利
 
  (250)dog疲軟產品
 
  (251)double entry accounting復式會計
 
  (252)double-entry book-keeping復式薄記
 
  (253)doubtful debts可疑債務
 
  (254)down time停工時間
 
  (255)dynamic programming動態規劃
 
  E
 
  (256)earning per share每股盈利
 
  (257)earning ratio市盈率
 
  (258)economic order quantity(EOQ)經濟訂購批量
 
  (259)efficient market hypothesis有效市場假設
 
  (260)efficiency ration效率性比率
 
  (261)element of cost成本要素
 
  (262)entity經濟個體
 
  (262)environmental audit環境審計
 
  (263)environmental impact assessment環境影響評價
 
  (264)EOQ經濟訂購批量
 
  (265)equity權益
 
  (266)equity method of accounting權益法會計計算
 
  (267)equity share capital權益股本
 
  (268)equivalent units當量
 
  (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
 
  F
 
  (277)factory good讓售商品
 
  (278)factoring應收帳款讓售
 
  (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財務會計
 
  (285)financial accounts calendar adjustment財務報表的日歷時間調整
 
  (286)financial management財務管理
 
  (287)financial planning財務計劃
 
  (288)financial statement財務報表
 
  (289)finished goods完成品
 
  (290)fixed asset固定資產
 
  (291)fixed overhead固定制造費用
 
  (292)fixed asset turnover固定資產周轉率
 
  (293)fixed assets register固定資產登記薄
 
  (294)fixed cost固定成本
 
  (295)flexed budget變動限額預算
 
  (296)flexible budget彈性預算
 
  (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預測
 
  (301)founder’s shares發起人股份
 
  (302)full capacity滿負荷生產能力
 
  (303)function costing職能成本計算
 
  (304)functional budget職能預算
 
  (305)fund accounting基金會計
 
  (306)fundamental accounting concept基礎會計概念
 
  (307)fungible assets可互換資產
 
  (308)futuristic planning遠景計劃
 
  G
 
  (309)gap analysis間距分析
 
  (310)gearing舉債經營比率(杠桿)
 
  (311)goal congruence目標一致性
 
  (312)going concern concept持續經營概念
 
  (313)goods received note商品收訖單
 
  (314)goodwill商譽
 
  (315)gross dividend yield總股息產出率
 
  (316)gross margin總邊際
 
  (317)gross profit毛利潤
 
  (318)gross profit percentage毛利潤百分比
 
  (319)group企業集團
 
  (320)group accounts集團報表
 
  H
 
  (312)high-geared高結合杠桿(比例)
 
  (313)hire purchase租購
 
  (314)historical cost歷史成本
 
  (315)historical cost accounting歷史成本會計
 
  (316)hours小時
 
  (317)hurdle rate最低可接受的報酬率
 
  I
 
  (318)ideal standard理想標準
 
  (319)idle capacity ration閑置生產能力比率
 
  (320)idle time閑置時間
 
  (321)impersonal accounts非記名帳戶
 
  (322)imprest system定額備用制度
 
  (323)income and expenditure account收益和支出報表
 
  (324)incomplete records不完善記錄
 
  (325)incremental cost增量成本
 
  (326)incremental yield增量產出率
 
  (327)indirect cost間接成本
 
  (328)indirect hours間接小時
 
  (329)insolvency無力償付
 
  (330)intangible asset無形資產
 
  (331)integrated accounts綜合報表
 
  (332)interdependency concept關聯性概念
 
  (333)interest cover利息保障倍數
 
  (334)interlocking accounts連鎖報表
 
  (335)internal audit內部審計
 
  (336)internal check內部牽制
 
  (337)internal control system內部控制體系
 
  (338)internal failure cost內部損失成本
 
  (339)internal rate of return(IRR)內含報酬率
 
  (340)inventory存貨
 
  (341)investment投資
 
  (342)investment center投資中心
 
  (343)invoice register發票登記薄
 
  (344)issued share capital已發行股本
 
  J
 
  (345)job定單
 
  (346)job card工作卡
 
  (347)job costing工作成本計算
 
  (348)job sheet工作單
 
  (349)joint cost聯合成本
 
  (350)joint products聯產品
 
  (351)joint stock company股份公司
 
  (352)joint venture合資經營
 
  (353)journal日記帳
 
  (354)just-in-time(JIT)適時制度
 
  (355)jusy-in-time production適時生產
 
  (356)just-in-time purchasing適時購買
 
  K
 
  (357)key factor關鍵因素
 
  L
 
  (358)labour人工
 
  (359)labour transfer note人工轉移單
 
  (360)leaning curve學習曲線
 
  (361)ledger分類帳戶
 
  (362)length of order book定單平均周期
 
  (363)letter of credit信用證
 
  (364)leverage舉債經營比率
 
  (365)liabilities負債
 
  (366)life cycle costing壽命周期成本計算
 
  (367)LIFO后近先出法
 
  (368)limited liability company有限責任公司
 
  (369)limiting factor限制因素
 
  (370)line-item budget明細支出預算
 
  (371)liner programming線性規劃
 
  (372)liquid assets變現資產
 
  (373)liquidation清算
 
  (374)liquidity ratios易變現比率
 
  (375)loan貸款
 
  (376)loan capital借入資本
 
  (377)long range palnning長期計劃
 
  (378)lost time record虛耗時間記錄
 
  (379)low geared低結合杠桿(比例)
 
  (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
 
  (382)machine time record機器時間記錄
 
  (383)managed cost管理成本
 
  (384)management accounting管理會計
 
  (385)management accounting concept管理會計概念
 
  (386)management accounting guides管理會計指導方針
 
  (387)management audit管理審計
 
  (388)management buy-out管理性購買產權
 
  (389)management by exception例外管理原則
 
  (390)margin邊際
 
  (391)margin of safety ration安全邊際比率
 
  (392)margin cost邊際成本
 
  (393)margin costing邊際成本計算
 
  (394)mark-down降低標價
 
  (395)mark-up提高標價
 
  (396)market risk premium市場分險補償
 
  (397)market share市場份額
 
  (398)marketing cost營銷成本
 
  (399)matching concept配比概念
 
  (400)materiality concept重要性概念
 
  (401)materials requisition領料單
 
  (402)materials returned note退料單
 
  (403)materials transfer note材料轉移單
 
  (404)memorandum of association公司設立細則
 
  (405)merger兼并
 
  (406)merger accounting兼并會計
 
  (407)minority interest少數股權
 
  (408)mixed cost混合成本
 
  N
 
  (409)net assets凈資產
 
  (410)net book value凈帳面價值
 
  (411)net liquid funds凈可變現資金
 
  (412)net margin凈邊際
 
  (413)net present value(NPV)凈現值
 
  (414)net profit凈利潤
 
  (415)net realizable value可變現凈值
 
  (416)net worth資產凈值
 
  (417)network analysis網絡分析
 
  (418)noise干撈
 
  (419)nominal account名義帳戶
 
  (420)nominal share capital名義股本
 
  (421)nominal holding代理持有股份
 
  (422)non-adjusting events非調整事項
 
  (423)non-financial performance measurement非財務業績計量
 
  (424)non-intergrated accounts非綜合報表
 
  (425)non-liner programming非線性規劃
 
  (426)non-voting shares無表決權的股份
 
  (427)notional cost名義成本
 
  (428)number of days stock存貨周轉天數
 
  (429)number of weeks stock存貨周轉周數
 
  O
 
  (430)objective classification客體分類
 
  (431)obsolescence陳舊
 
  (432)off balance sheet finance資產負債表外籌資
 
  (433)offer for sale標價出售
 
  (434)operating budget經營預算
 
  (435)operating lease經營租賃
 
  (436)operating statement營業報表
 
  (437)operation time操作時間
 
  (438)operational control經營控制
 
  (439)operational gearing經營杠桿
 
  (440)operating plans經營計劃
 
  (441)opportunity cost機會成本
 
  (442)order定單
 
  (443)ordinary shares普通股
 
  (444)out-of-date cheque過期支票
 
  (445)over capitalization過分資本化
 
  (446)overhead制造費用
 
  (447)overhead absorption rate制造費用分配率
 
  (448)overhead cost制造費用
 
  (449)overtrading超過營業資金的經營
 
  P
 
  (450)paid cheque已付支票
 
  (451)paid-up share capital認定股本
 
  (452)parent company母公司
 
  (453)pareto distribution帕累托分布
 
  (454)participating preference shares參與優先股
 
  (455)partnership合伙
 
  (456)payable ledger應付款項帳戶
 
  (457)payback回收期
 
  (458)payments and receipts account收入和支出報表
 
  (459)payments withheld保留款額
 
  (460)payroll工資單
 
  (461)payroll analysis工資分析
 
  (462)percentage profit on turnover利潤對營業額比率
 
  (463)period cost期間成本
 
  (464)perpetual inventory永續盤存
 
  (465)personal account記名帳戶
 
  (466)PEPT項目評審法
 
  (467)petty cash account備用金帳戶
 
  (468)petty cash voucher備用金憑證
 
  (469)physical inventory實地盤存
 
  (470)planning計劃
 
  (471)planning horizon計劃時限
 
  (472)planning period計劃期間
 
  (473)policy cost政策成本
 
  (474)position audit狀況審計
 
  (475)post balance sheet events資產負債表編后事項
 
  (476)practical capacity實際生產能力
 
  (477)pre-acquisition losses購置前損失
 
  (478)pre-acquisition profits購置前利潤
 
  (479)preference shares優先股
 
  (480)preference creditors優先債權人
 
  (481)preferred creditors優先債權人
 
  (482)prepayments預付款項
 
  (483)present value現值
 
  (484)prevention cost預防成本
 
  (485)price ratio市盈率
 
  (486)prime cost主要成本
 
  (487)prime entry-books of原始分錄登記薄
 
  (488)principal budget factor主要預算因素
 
  (489)prior charge capital優先股
 
  (490)prior year adjustments以前年度調整
 
  (491)priority base budgeting優先順序體制的預算
 
  (492)private company私人公司
 
  (493)pro-forma invoice預開發票
 
  (494)problem child問號產品
 
  (495)process costing分步成本計算
 
  (496)process time加工時間
 
  (497)product cost產品成本
 
  (498)Product life cycle產品壽命周期
 
  (499)production cost生產成本
 
  (500)production cost of sales售貨成本
 
  (501)production volume ratio生產業務量比率
 
  (502)profit center利潤中心
 
  (503)profit per employee每員工利潤
 
  (504)profit retained for the year年度利潤留存
 
  (505)profit to turnover ratio利潤對營業額比率
 
  (506)profit-volume graph利量圖
 
  (507)profitability index盈利指數
 
  (508)programming規劃
 
  (509)project evaluation and review technique項目評審法
 
  (510)projection預計
 
  (511)promissory note本票
 
  (512)prospectus募債說明書
 
  (513)provisions for liabilities and charges償債和費用準備
 
  (514)prudent concept穩健性概念
 
  (515)public company公開公司
 
  (516)purchase order訂購單
 
  (517)purchase requisition請購單
 
  (518)purchase ledger采購帳戶
 
  Q
 
  (519)quality related costs質量有關成本
 
  (520)queuing time排隊時間
 
  R
 
  (521)rate率
 
  (522)ratio比率
 
  (523)ration pyramid比率金字塔
 
  (524)raw material原材料
 
  (525)receipts and payments account收入和支付報表
 
  (526)receivable ledger應收款項帳戶
 
  (527)redeemable shares可贖回股份
 
  (528)redemption贖回
 
  (529)registered share capital注冊資本
 
  (530)rejects廢品
 
  (531)relevancy concept相關性概念
 
  (532)relevant costs相關成本
 
  (533)relevant range相關范圍
 
  (534)reliability concept可靠性概念
 
  (535)replacement price重置價格
 
  (536)report報表
 
  (537)reporting報告
 
  (538)research cost,applied應用性研究成本
 
  (539)research cost,pure or basic理論或基礎研究成本
 
  (540)reserves留存收益
 
  (541)residual income剩余收益
 
  (542)responsibility center責任中心
 
  (543)retention money保留款額
 
  (544)return on capital employed運用資本報酬率
 
  (545)returns退回
 
  (546)revenue收入
 
  (547)revenue center收入中心
 
  (548)revenue expenditure收益支出
 
  (549)revenue investment收入性投資
 
  (550)right issue認股權發行
 
  (551)rolling budget滾動預算
 
  (552)rolling forecast滾動預測
 
  S
 
  (553)sales ledger銷售分類帳
 
  (554)sales order銷售定單
 
  (555)sales per employee每員工銷售額
 
  (556)scrap廢料
 
  (557)scrip issue紅股發行
 
  (558)secured creditors有擔保的債權人
 
  (559)segmental reporting分部報告
 
  (560)selling cost銷售成本
 
  (561)semi-fixed cost半固定成本
 
  (562)semi-variable cost半變動成本
 
  (563)sensitivity analysis敏感性分析
 
  (564)service cost center服務成本中心
 
  (565)service costing服務成本計算
 
  (566)set-up time安裝時間
 
  (567)shadow prices影子價格
 
  (568)share股票
 
  (569)share capital股份資本
 
  (570)share option scheme購股權證方案
 
  (571)share premium股票溢價
 
  (572)sight draft即期匯票
 
  (573)single-entry book-keeping單式薄記
 
  (574)sinking fund償債基金
 
  (575)slack time松馳時間
 
  (576)social responsibility cost社會責任成本
 
  (577)sole trader獨資經營者
 
  (578)source and application of funds statement資金來源和運用表
 
  (579)special order costing特殊定單成本計算
 
  (580)staff costs職工成本
 
  (581)standard標準
 
  (582)standard accounting practice標準會計實務
 
  (583)standard cost標準成本
 
  (584)standard costing標準成本計算
 
  (585)standard direct labour cost標準直接人工
 
  (586)standard hour標準小時
 
  (587)standard minute標準分鐘
 
  (588)standard performace-labour標準人工業績
 
  (589)standard time標準時間
 
  (590)standard order經常性定單
 
  (591)statement of account營業帳單
 
  (592)statement of affairs財務狀況表
 
  (593)statutory body法定實體
 
  (594)stock存貨
 
  (595)stock control存貨控制
 
  (596)stock turnover存貨周轉率
 
  (597)stocktaking盤點存貨
 
  (598)stores requisition領料申請單
 
  (599)strategic business unit戰略性經營單位
 
  (600)strategic management accounting戰略管理會計
 
  (601)strategic planning戰略計劃
 
  (602)strategy戰略
 
  (603)subjective classification主體分類
 
  (604)subscribed share capital已認購的股本
 
  (605)subsidiary undertaking子公司
 
  (606)sunk cost沉沒成本
 
  (607)supply estimate預算估計
 
  (608)supply expenditure預算支出
 
  (609)suspense account暫記帳戶
 
  (610)SWOT analysis長處和短處,機會和威脅分析
 
  (611)system制度,體系
 
  T
 
  (612)tactical planning策略計劃
 
  (613)tactics策略
 
  (614)take-over接收
 
  (615)tangible asset有形資產
 
  (616)tangible fixed asset statement有形固定資產表
 
  (617)target cost目標成本
 
  (618)terotechnology設備綜合工程學
 
  (619)throughput accounting生產量會計
 
  (620)time時間
 
  (621)time sheet時間記錄表
 
  (622)total assets總資產
 
  (623)total quality management全面質量管理
 
  (624)total stocks存貨總計
 
  (625)trade creditors購貨客戶(應付帳款)
 
  (626)trade debtors銷貨客戶(應收帳款)
 
  (627)trading profit and loss account營業損益表
 
  (628)transfer price轉讓價格
 
  (629)transit time中轉時間
 
  (630)treasurership財務長制度
 
  (631)trail balance試算平衡表
 
  (632)turnover營業額
 
  U
 
  (633)uncalled share capital未催繳股本
 
  (634)under capitalization不足資本化
 
  (635)under or over-absorbed overhead少吸收或多吸收的制造費用
 
  (636)uniform accounting統一會計
 
  (637)uniform costing統一成本計算
 
  (638)unissued share capital未發行股本
 
  V
 
  (639)value價值
 
  (640)value added增值
 
  (641)value analysis價值分析
 
  (642)value for money audit經濟效益審計
 
  (643)variable cost變動成本
 
  (644)variable cost of sales銷售的變動成本
 
  (645)variance差異
 
  (646)variance accounting差異會計
 
  (647)variance administrative cost行政管理費用差異
 
  (648)variance analysis差異分析
 
  (649)variance budget預算差異
 
  (650)variance direct labour efficiency直接人工效率差異
 
  (651)variance direct labour rate直接人工費率差異
 
  (652)variance direct labour total直接人工總差異
 
  (653)variance direct material mix直接材料結構差異
 
  (654)variance direct materials price直接材料價格差異
 
  (655)variance direct materials total直接材料總差異
 
  (656)variance direct material usage直接材料用量差異
 
  (657)variance direct material yield直接材料產出率差異
 
  (658)variance fixed production overhead expenditure固定生產性制造費用耗費差異
 
  (659)variance fixed production overhead total固定生產性制造費用總差異
 
  (660)variance fixed production overhead volume固定生產性制造費用業務量差異
 
  (661)variance market share市場份額差異
 
  (662)variance market size市場規模差異
 
  (663)variance marketing cost營銷成本差異
 
  (664)variance operational經營差異
 
  (665)variance operational price經營價格差異
 
  (666)variance operation usage經營用量差異
 
  (667)variance planning計劃差異
 
  (668)variance planning price計劃價格差異
 
  (669)variance quality cost質量成本差異
 
  (670)variance revision標準修訂差異
 
  (674)variance sales mix contribution銷售貢獻毛益差異
 
  (675)variance sales mix profit銷售結構利潤差異
 
  (676)variance sales quantity contribution銷售數量貢獻毛益差異
 
  (677)variance sales quanity profit銷售數量利潤差異
 
  (678)variance sales turnover銷售收入差異
 
  (679)variance sales volume contribution銷售業務量貢獻毛益差異
 
  (680)variance sales volume profit銷售業務量利潤差異
 
  (681)variance selling price銷售價格差異
 
  (682)variance total profit總利潤差異
 
  (683)variance variable production overhead efficiency變動生產性制造費用效率差異
 
  (684)variance variable production overhead expenditure變動生產性制造費用耗費差異
 
  (685)variance variable production overhead total變動生產性制造費用總差異
 
  (686)virement預算流用
 
  (687)vote表決
 
  (688)voucher憑證
 
  W
 
  (689)waiting time等候時間
 
  (690)waste廢品(料)
 
  (691)wasting asset遞耗資產
 
  (692)weighted average cost of capital資本的加權平均成本
 
  (693)weighted average price加權平均價格
 
  (694)with resource有追索權
 
  (695)without recourse無追索權
 
  (696)working capital營運資本
 
  (697)write-down減值
 
  Z
 
  (698)zero base budgeting零基預算
 
  (699)zero coupon bond無息債券
 
  (700)Z score破產預測計分法
 
  還在等什么呢?趕快碼起來學習吧!