【正文】 m股票溢價(jià) S(572)sight draft即期匯票 S(573)singleentry bookkeeping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 performacelabour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)takeover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 overabsorbed 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(694)with resource有追索權(quán) W(695)without recourse無追索權(quán) W(696)working capital營(yíng)運(yùn)資本 W(697)writedown減值 Z(698)zero base budgeting零基預(yù)算 Z(699)zero coupon bond無息債券 Z(700)Z score破產(chǎn)預(yù)測(cè)計(jì)分法