【正文】 ting 服務(wù)成本計(jì)算 　　S (545)setup time 安裝時(shí)間 　　S (546)shadow prices 影子價(jià)格 　　S (547)share 股票 　　S (548)share capital 股份資本 　　S (549)share option scheme 購股權(quán)證方案 　　S (550)share premium 股票溢價(jià) 　　S (551)sight draft 即期匯票 　　S (552)singleentry bookkeeping 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 社會責(zé)任成本 　　S (556)sole trader 獨(dú)資經(jīng)營者 　　S (557)source and application of funds statement 資金來源和運(yùn)用表 　　S (558)special order costing 特殊定單成本計(jì)算 　　S (559)staff costs 職工成本 　　S (560)statement of account 營業(yè)賬單 　　S (561)statement of affairs 財(cái)務(wù)狀況表 　　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 盤點(diǎn)存貨 　　S (567)stores requisition 領(lǐng)料申請單 　　S (568)strategic business unit 戰(zhàn)略性經(jīng)營單位 　　S (569)strategic management accounting 戰(zhàn)略管理會計(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)購的股本 　　S (574)subsidiary undertaking 子公司 　　S (575)sunk cost 沉沒成本 　　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 長處和短處,機(jī)會和威脅分析 　　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)長制度 　　T (600)trail balance 試算平衡表 　　T (601)turnover 營業(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 無追索權(quán) 　　W (621)working capital 營運(yùn)資本 　　W (622)writedown 減值 　　Z (623)zero base budgeting 零基預(yù)算 　　Z (624)zero coupon bond 無息債券 　　Z (625)Z score 破產(chǎn)預(yù)測計(jì)分法7 / 7　　國民經(jīng)濟(jì)、對外經(jīng)濟(jì)貿(mào)易 NATIONAL ECONOMY, FOREIGN ECONOMIC RELATIONS AND TRADE　　經(jīng)濟(jì)指標(biāo) economic indicators　　社會總產(chǎn)值 total product of society　　國民生產(chǎn)總值 GNP (Gross Domestic Product)　　國內(nèi)生產(chǎn)總值 GDP (Gross Domestic Product)　　人均國內(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　　國民收入 national ine　　購買力平價(jià)法 purchasing power parity　　財(cái)政收入 state revenue　　社會商品零售總額 total volume of retail sales　　社會零售物價(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)購統(tǒng)銷 state monopoly over purchase and marketing　　市場經(jīng)濟(jì) market economy　　指令性計(jì)劃 mandatory plan　　指導(dǎo)性計(jì)劃 guidance plan　　市場調(diào)節(jié) market regulation　　建立市場經(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 livelihood　　供大于求 oversupply　　供不應(yīng)求 short supply　　經(jīng)濟(jì)過熱 overheated economy　　抑制炒房地產(chǎn)熱 stem frenzied and speculative trading in the property market　　宏觀調(diào)控 macroeconomic control　　經(jīng)濟(jì)杠桿 economic levers　　產(chǎn)業(yè)政策 industrial policy　　財(cái)政, 稅收, 信貸，利率, 匯率 public financing, taxation, credit, interest rate, exchange rate　　提高經(jīng)濟(jì)效益 enhance economic performance/returns　　社會效益 social effect/returns　　實(shí)現(xiàn)持續(xù)、穩(wěn)定、協(xié)調(diào)的發(fā)展 bring about sustained, stable and coordinated development