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(xì)則

M(405)merger兼并

M(406)merger accounting兼并會(huì)計(jì)

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(jià)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(rùn)

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(xiàng)

N(423)non-financial performance measurement非財(cái)務(wù)業(yè)績(jī)計(jì)量

N(424)non-intergrated accounts非綜合報(bào)表

N(425)non-liner programming非線性規(guī)劃

N(426)non-voting shares無(wú)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(fù)債表外籌資

O(433)offer for sale標(biāo)價(jià)出售

O(434)operating budget經(jīng)營(yíng)預(yù)算

O(435)operating lease經(jīng)營(yíng)租賃

O(436)operating statement營(yíng)業(yè)報(bào)表

O(437)operation time操作時(shí)間

O(438)operational control經(jīng)營(yíng)控制

O(439)operational gearing經(jīng)營(yíng)杠桿

O(440)operating plans經(jīng)營(yíng)計(jì)劃

O(441)opportunity cost機(jī)會(huì)成本

O(442)order定單

O(443)ordinary shares普通股

O(444)out-of-date cheque過(guò)期支票

O(445)over capitalization過(guò)分資本化

O(446)overhead制造費(fèi)用

O(447)overhead absorption rate制造費(fèi)用分配率

O(448)overhead cost制造費(fèi)用

O(449)overtrading超過(guò)營(yíng)業(yè)資金的經(jīng)營(yíng)

P(450)paid cheque已付支票

P(451)paid-up share capital認(rèn)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(xiàng)帳戶

P(457)payback回收期

P(458)payments and receipts account收入和支出報(bào)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(rùn)對(duì)營(yíng)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(xiàng)目評(píng)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(shí)地盤存

P(470)planning計(jì)劃

P(471)planning horizon計(jì)劃時(shí)限

P(472)planning period計(jì)劃期間

P(473)policy cost政策成本

P(474)position audit狀況審計(jì)

P(475)post balance sheet events資產(chǎn)負(fù)債表編后事項(xiàng)

P(476)practical capacity實(shí)際生產(chǎn)能力

P(477)pre-acquisition losses購(gòu)置前損失

P(478)pre-acquisition profits購(gòu)置前利潤(rùn)

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(xiàng)

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(wèn)號(hào)產(chǎn)品

P(495)process costing分步成本計(jì)算

P(496)process time加工時(shí)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(rùn)中心

P(503)profit per employee每員工利潤(rùn)

P(504)profit retained for the year年度利潤(rùn)留存

P(505)profit to turnover ratio利潤(rùn)對(duì)營(yíng)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(xiàng)目評(píng)審法

P(510)projection預(yù)計(jì)

P(511)promissory note本票

P(512)prospectus募債說(shuō)明書

P(513)provisions for liabilities and charges償債和費(fèi)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(gòu)單

P(517)purchase requisition請(qǐng)購(gòu)單

P(518)purchase ledger采購(gòu)帳戶

Q(519)quality related costs質(zhì)量有關(guān)成本

Q(520)queuing time排隊(duì)時(shí)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(bào)表

R(526)receivable ledger應(yīng)收款項(xiàng)帳戶

R(527)redeemable shares可贖回股份

R(528)redemption贖回

R(529)registered share capital注冊(cè)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(jià)格

R(536)report報(bào)表

R(537)reporting報(bào)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(yùn)用資本報(bào)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(rèn)股權(quán)發(fā)行

R(551)rolling budget滾動(dòng)預(yù)算

R(552)rolling forecast滾動(dòng)預(yù)測(cè)

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(bào)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(dòng)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(jì)算

S(566)set-up time安裝時(shí)間

S(567)shadow prices影子價(jià)格

S(568)share股票

S(569)share capital股份資本

S(570)share option scheme購(gòu)股權(quán)證方案

S(571)share premium股票溢價(jià)

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(shí)間

S(576)social responsibility cost社會(huì)責(zé)任成本

S(577)sole trader獨(dú)資經(jīng)營(yíng)者

S(578)source and application of funds statement資金來(lái)源和運(yùn)用表

S(579)special order costing特殊定單成本計(jì)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(huì)計(jì)實(shí)務(wù)

S(583)standard cost標(biāo)準(zhǔn)成本

S(584)standard costing標(biāo)準(zhǔn)成本計(jì)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(shí)

S(587)standard minute標(biāo)準(zhǔn)分鐘

S(588)standard performace-labour標(biāo)準(zhǔn)人工業(yè)績(jī)

S(589)standard time標(biāo)準(zhǔn)時(shí)間

S(590)standard order經(jīng)常性定單

S(591)statement of account營(yíng)業(yè)帳單

S(592)statement of affairs財(cái)務(wù)狀況表

S(593)statutory body法定實(shí)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(diǎn)存貨

S(598)stores requisition領(lǐng)料申請(qǐng)單

S(599)strategic business unit戰(zhàn)略性經(jīng)營(yíng)單位

S(600)strategic management accounting戰(zhàn)略管理會(huì)計(jì)

S(601)strategic planning戰(zhàn)略計(jì)劃

S(602)strategy戰(zhàn)略

S(603)subjective classification主體分類

S(604)subscribed share capital已認(rèn)購(gòu)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(jì)

S(608)supply expenditure預(yù)算支出

S(609)suspense account暫記帳戶

S(610)SWOT analysis長(zhǎng)處和短處,機(jī)會(huì)和威脅分析

S(611)system制度,體系

T(612)tactical planning策略計(jì)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(huì)計(jì)

T(620)time時(shí)間

T(621)time sheet時(shí)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(jì)

T(625)trade creditors購(gòu)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(yíng)業(yè)損益表

T(628)transfer price轉(zhuǎn)讓價(jià)格

T(629)transit time中轉(zhuǎn)時(shí)間

T(630)treasurership財(cái)務(wù)長(zhǎng)制度

T(631)trail balance試算平衡表

T(632)turnover營(yíng)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(fèi)用

U(636)uniform accounting統(tǒng)一會(huì)計(jì)

U(637)uniform costing統(tǒng)一成本計(jì)算

U(638)unissued share capital未發(fā)行股本

V(639)value價(jià)值

V(640)value added增值

V(641)value analysis價(jià)值分析

V(642)value for money audit經(jīng)濟(jì)效益審計(jì)

V(643)variable cost變動(dòng)成本

V(644)variable cost of sales銷售的變動(dòng)成本

V(645)variance差異

V(646)variance accounting差異會(huì)計(jì)

V(647)variance administrative cost行政管理費(fèi)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(fèi)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(jià)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(fèi)用耗費(fèi)差異

V(659)variance fixed production overhead total固定生產(chǎn)性制造費(fèi)用總差異

V(660)variance fixed production overhead volume固定生產(chǎn)性制造費(fèi)用業(yè)務(wù)量差異

V(661)variance market share市場(chǎng)份額差異

V(662)variance market size市場(chǎng)規(guī)模差異

V(663)variance marketing cost營(yíng)銷成本差異

V(664)variance operational經(jīng)營(yíng)差異

V(665)variance operational price經(jīng)營(yíng)價(jià)格差異

V(666)variance operation usage經(jīng)營(yíng)用量差異

V(667)variance planning計(jì)劃差異

V(668)variance planning price計(jì)劃價(jià)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(xiàn)毛益差異

V(675)variance sales mix profit銷售結(jié)構(gòu)利潤(rùn)差異

V(676)variance sales quantity contribution銷售數(shù)量貢獻(xiàn)毛益差異

V(677)variance sales quanity profit銷售數(shù)量利潤(rùn)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(xiàn)毛益差異

V(680)variance sales volume profit銷售業(yè)務(wù)量利潤(rùn)差異

V(681)variance selling price銷售價(jià)格差異

V(682)variance total profit總利潤(rùn)差異

V(683)variance variable production overhead efficiency

變動(dòng)生產(chǎn)性制造費(fèi)用效率差異

V(684)variance variable production overhead expenditure

變動(dòng)生產(chǎn)性制造費(fèi)用耗費(fèi)差異

V(685)variance variable production overhead total

變動(dòng)生產(chǎn)性制造費(fèi)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(shí)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(693)weighted average price加權(quán)平均價(jià)格

W(694with resource有追索權(quán)

W(695)withut recourse無(wú)追索權(quán)

W(696)working capital營(yíng)運(yùn)資本

W(697)write-down減值

Z(698)zero base budgeting零基預(yù)算

Z(699)zero coupon bond無(wú)息債券

Z(700)Z score破產(chǎn)預(yù)測(cè)計(jì)分法

      點(diǎn)擊在線咨詢澤稷老師，ACCA中文寶典免費(fèi)領(lǐng)，更有機(jī)會(huì)獲得海量免費(fèi)ACCA學(xué)習(xí)資料。