【正文】 　　S (565)stock turnover 存貨周轉(zhuǎn)率 　　S (566)stocktaking 盤點(diǎn)存貨 　　S (567)stores requisition 領(lǐng)料申請(qǐng)單 　　S (568)strategic business unit 戰(zhàn)略性經(jīng)營(yíng)單位 　　S (569)strategic management accounting 戰(zhàn)略管理會(huì)計(jì) 　　S (570)strategic planning 戰(zhàn)略計(jì)劃 　　S (571)strategy 戰(zhàn)略 　　S (572)subjective classification 主體分類 　　S (573)subscribed share capital 已認(rèn)購(gòu)的股本 　　S (574)subsidiary undertaking 子公司 　　S (575)sunk cost 沉沒(méi)成本 　　S (576)supply estimate 預(yù)算估計(jì) 　　S (577)supply expenditure 預(yù)算支出 　　S (578)suspense account 暫記賬戶 　　S (579)SWOT analysis 長(zhǎng)處和短處,機(jī)會(huì)和威脅分析 　　S (580)system 制度,體系 　　T (581)tactical planning 策略計(jì)劃 　　T (582)tactics 策略 　　T (583)takeover 接收 　　T (584)tangible asset 有形資產(chǎn) 　　T (585)tangible fixed asset statement 有形固定資產(chǎn)表 　　T (586)target cost 目標(biāo)成本 　　T (587)terotechnology 設(shè)備綜合工程學(xué) 　　T (588)throughput accounting 生產(chǎn)量會(huì)計(jì) 　　T (589)time 時(shí)間 　　T (590)time sheet 時(shí)間記錄表 　　T (591)total assets 總資產(chǎn) 　　T (592)total quality management 全面質(zhì)量管理 　　T (593)total stocks 存貨總計(jì) 　　T (594)trade creditors 購(gòu)貨客戶(應(yīng)付賬款) 　　T (595)trade debtors 銷貨客戶(應(yīng)收賬款) 　　T (596)trading profit and loss account 營(yíng)業(yè)損益表 　　T (597)transfer price 轉(zhuǎn)讓價(jià)格 　　T (598)transit time 中轉(zhuǎn)時(shí)間 　　T (599)treasurership 財(cái)務(wù)長(zhǎng)制度 　　T (600)trail balance 試算平衡表 　　T (601)turnover 營(yíng)業(yè)額 　　U (602)uncalled share capital 未催繳股本 　　U (603)under capitalization 不足資本化 　　U (604)under or overabsorbed overhead 少吸收或多吸收的制造費(fèi)用 　　U (605)uniform accounting 統(tǒng)一會(huì)計(jì) 　　U (606)uniform costing 統(tǒng)一成本計(jì)算 　　U (607)unissued share capital 未發(fā)行股本 　　V (608)value 價(jià)值 　　V (609)value added 增值 　　V (610)value analysis 價(jià)值分析 　　V (611)value for money audit 經(jīng)濟(jì)效益審計(jì) 　　V (612)vote 表決 　　V (613)voucher 憑證 　　W (614)waiting time 等候時(shí)間 　　W (615)waste 廢品(料) 　　W (616)wasting asset 遞耗資產(chǎn) 　　W (617)weighted average cost of capital 資本的加權(quán)平均成本 　　W (618)weighted average price 加權(quán)平均價(jià)格 　　W (619)with resource 有追索權(quán) 　　W (620)without recourse 無(wú)追索權(quán) 　　W (621)working capital 營(yíng)運(yùn)資本 　　W (622)writedown 減值 　　Z (623)zero base budgeting 零基預(yù)算 　　Z (624)zero coupon bond 無(wú)息債券 　　Z (625)Z score 破產(chǎn)預(yù)測(cè)計(jì)分法7 / 7　　國(guó)民經(jīng)濟(jì)、對(duì)外經(jīng)濟(jì)貿(mào)易 NATIONAL ECONOMY, FOREIGN ECONOMIC RELATIONS AND TRADE　　經(jīng)濟(jì)指標(biāo) economic indicators　　社會(huì)總產(chǎn)值 total product of society　　國(guó)民生產(chǎn)總值 GNP (Gross Domestic Product)　　國(guó)內(nèi)生產(chǎn)總值 GDP (Gross Domestic Product)　　人均國(guó)內(nèi)生產(chǎn)總值 GDP per capita　　工農(nóng)業(yè)總產(chǎn)值 gross output value of industry and agriculture　　國(guó)民收入 national ine　　購(gòu)買力平價(jià)法 purchasing power parity　　財(cái)政收入 state revenue　　社會(huì)商品零售總額 total volume of retail sales　　社會(huì)零售物價(jià)總指數(shù) general retail price index　　百分點(diǎn) percentage points　　八五劃劃 the 8th FiveYear Plan for National Economic and Social Development　　計(jì)劃經(jīng)濟(jì) planned economy　　統(tǒng)購(gòu)統(tǒng)銷 state monopoly over purchase and marketing　　市場(chǎng)經(jīng)濟(jì) market economy　　指令性計(jì)劃 mandatory plan　　指導(dǎo)性計(jì)劃 guidance plan　　市場(chǎng)調(diào)節(jié) market regulation　　建立市場(chǎng)經(jīng)濟(jì)、法制、民主監(jiān)督和廉政三個(gè)機(jī)制 establish operational mechanisms of market economy, rule by law, democratic supervision and incorruptible government　　抓好農(nóng)業(yè)、交通能源、教育科技三個(gè)基礎(chǔ) stress priorities over agriculture, transportation and energy supply, education and science and technology　　實(shí)現(xiàn)產(chǎn)業(yè)結(jié)構(gòu)、生態(tài)環(huán)境和人口素質(zhì)三個(gè)優(yōu)化 optimize industrial structure, ecological environment and the quality of population　　第一、二、三產(chǎn)業(yè) primary, secondary and tertiary industries　　外向型經(jīng)濟(jì) exportoriented economy　　創(chuàng)匯型企業(yè) foreign exchangeearning enterprise　　勞動(dòng)密集型 labor intensive　　技術(shù)、智力、資本密集型 technology, knowledge or capital intensive　　高附加值的深加工 downstream processing with high addedvalue　　優(yōu)化資源配置 optimize allocation of resources　　生產(chǎn)力 productive forces　　生產(chǎn)資料 capital goods　　科研成果產(chǎn)業(yè)化 industrialization of research findings　　火炬計(jì)劃 Torch Plan　　技術(shù)入股 technology appraised as capital stock　　風(fēng)險(xiǎn)投資 venture investment/capital　　固定資產(chǎn)投資 investment in fixed assets　　折舊費(fèi) depreciation cost　　關(guān)系民生的產(chǎn)品 products vital to the people39。s equity 所有者權(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 清償能力Stabledollar assumption 穩(wěn)定貨幣假設(shè)Stockholders 股東Stockholders39。 equity 股東權(quán)益Window dressing 門面粉飾Account 帳戶基本詞匯　　A (1)account 賬戶,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 經(jīng)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 代理成本 　　A (9)accounting bases 會(huì)計(jì)基礎(chǔ) 　　A (10)accounting manual 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 收購(gòu) 　　A (20)acquisition accounting 收購(gòu)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 　　A (24)analytical review 分析性復(fù)核 　　A (25)annual equivalent cost 年度等量成本法 　　A (26)annual report and accounts 年度報(bào)告和報(bào)表 　　A (27)apprais