【正文】 m股票溢價 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松馳時間 S(576)social responsibility cost社會責任成本 S(577)sole trader獨資經(jīng)營者 S(578)source and application of funds statement資金來源和運用表 S(579)special order costing特殊定單成本計算 S(580)staff costs職工成本 S(581)standard標準 S(582)standard accounting practice標準會計實務 S(583)standard cost標準成本 S(584)standard costing標準成本計算 S(585)standard direct labour cost標準直接人工 S(586)standard hour標準小時 S(587)standard minute標準分鐘 S(588)standard performacelabour標準人工業(yè)績 S(589)standard time標準時間 S(590)standard order經(jīng)常性定單 S(591)statement of account營業(yè)帳單 S(592)statement of affairs財務狀況表 S(593)statutory body法定實體 S(594)stock存貨 S(595)stock control存貨控制 S(596)stock turnover存貨周轉率 S(597)stocktaking盤點存貨 S(598)stores requisition領料申請單 S(599)strategic business unit戰(zhàn)略性經(jīng)營單位 S(600)strategic management accounting戰(zhàn)略管理會計 S(601)strategic planning戰(zhàn)略計劃 S(602)strategy戰(zhàn)略 S(603)subjective classification主體分類 S(604)subscribed share capital已認購的股本 S(605)subsidiary undertaking子公司 S(606)sunk cost沉沒成本 S(607)supply estimate預算估計 S(608)supply expenditure預算支出 S(609)suspense account暫記帳戶 S(610)SWOT analysis長處和短處,機會和威脅分析 S(611)system制度,體系 T(612)tactical planning策略計劃 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目標成本 T(618)terotechnology設備綜合工程學 T(619)throughput accounting生產(chǎn)量會計 T(620)time時間 T(621)time sheet時間記錄表 T(622)total assets總資產(chǎn) T(623)total quality management全面質量管理 T(624)total stocks存貨總計 T(625)trade creditors購貨客戶(應付帳款) T(626)trade debtors銷貨客戶(應收帳款) T(627)trading profit and loss account營業(yè)損益表 T(628)transfer price轉讓價格 T(629)transit time中轉時間 T(630)treasurership財務長制度 T(631)trail balance試算平衡表 T(632)turnover營業(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用 U(636)uniform accounting統(tǒng)一會計 U(637)uniform costing統(tǒng)一成本計算 U(638)unissued share capital未發(fā)行股本 V(639)value價值 V(640)value added增值 V(641)value analysis價值分析 V(642)value for money audit經(jīng)濟效益審計 V(643)variable cost變動成本 V(644)variable cost of sales銷售的變動成本 V(645)variance差異 V(646)variance accounting差異會計 V(647)variance administrative cost行政管理費用差異 V(648)variance analysis差異分析 V(649)variance budget預算差異 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直接材料結構差異 V(654)variance direct materials price直接材料價格差異 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)性制造費用耗費差異 V(659)variance fixed production overhead total固定生產(chǎn)性制造費用總差異 V(660)variance fixed production overhead volume固定生產(chǎn)性制造費用業(yè)務量差異 V(661)variance market share市場份額差異 V(662)variance market size市場規(guī)模差異 V(663)variance marketing cost營銷成本差異 V(664)variance operational經(jīng)營差異 V(665)variance operational price經(jīng)營價格差異 V(666)variance operation usage經(jīng)營用量差異 V(667)variance planning計劃差異 V(668)variance planning price計劃價格差異 V(669)variance quality cost質量成本差異 V(670)variance revision標準修訂差異 V(674)variance sales mix contribution銷售貢獻毛益差異 V(675)variance sales mix profit銷售結構利潤差異 V(676)variance sales quantity contribution銷售數(shù)量貢獻毛益差異 V(677)variance sales quanity profit銷售數(shù)量利潤差異 V(678)variance sales turnover銷售收入差異 V(679)variance sales volume contribution銷售業(yè)務量貢獻毛益差異 V(680)variance sales volume profit銷售業(yè)務量利潤差異 V(681)variance selling price銷售價格差異 V(682)variance total profit總利潤差異 V(683)variance variable production overhead efficiency變動生產(chǎn)性制造費用效率差異 V(684)variance variable production overhead expenditure變動生產(chǎn)性制造費用耗費差異 V(685)variance variable production overhead total變動生產(chǎn)性制造費用總差異 V(686)virement預算流用 V(687)vote表決 V(688)voucher憑證 W(689)waiting time等候時間 W(690)waste廢品(料) W(691)wasting asset遞耗資產(chǎn) W(692)weighted average cost of capital資本的加權平均成本 W(693)weighted average price加權平均價格 W(694)with resource有追索權 W(695)without recourse無追索權 W(696)working capital營運資本 W(697)writedown減值 Z(698)zero base budgeting零基預算 Z(699)zero coupon bond無息債券 Z(700)Z score破產(chǎn)預測計分法