【正文】 relative frequency相對頻率 relative risk相對風(fēng)險reliability（coefficient）信賴性（系數(shù)）* residual殘差response curve（surface）相應(yīng)曲線（曲面）retrospective study追溯調(diào)查 risk風(fēng)險risk factor風(fēng)險因素robust,ness穩(wěn)健的（性）* run取遍  S * sample樣本* sample mean樣本均值* sample size樣本量（大?。牐? sample variance樣本方差 * sampling抽樣sampling error抽樣誤差 sampling interval抽樣間隔 sampling unit抽樣單位 * scales尺度* scattergram, scatter plot（diagram）點狀圖 Scheffe39。s testScheffe檢驗 score得分seasonality季節(jié)性secondary sampling unit第 2 次單位抽樣 serial correlation序列相關(guān) selfadminstration自管理 semilog半對數(shù)sigmoid擬 S 型、S 狀signal to noise ratioSN（信噪）比 signed rank test帶符號的秩檢驗 * significance, significant顯著（的）* significance probability顯著概率simple random sampling簡單隨機(jī)抽樣 * simple regression簡單回歸 single replication次重復(fù)size proportionate allocation比例布局法 skewed斜的 * skewness失真 slope斜率spectral window譜窗 spectrogram譜圖 spectrum譜* Spearman39。s rank correlation coefficients斯皮爾曼等級相關(guān)系數(shù) * spurious correlation偽相關(guān) square平方* standard deviation, * standard error標(biāo)準(zhǔn)誤差 * standard score標(biāo)準(zhǔn)得分 start number起始編號 * stationary平穩(wěn)的* statistic（for inference）統(tǒng)計量（統(tǒng)計推論的）statistical統(tǒng)計的statistically significant統(tǒng)計顯著的 stemandleaf presentation莖葉表現(xiàn) stereotype陳腔濫調(diào)stochastic process隨機(jī)過程 * stratification分層stratified sampling分層抽樣 * stratum（[pl.] strata）層 Student(39。s)學(xué)生（的）studentized range學(xué)生化范圍 study研究subsampling二次抽樣 sufficiency充分性sufficient statistic充分統(tǒng)計量 supervisor管理者survival analysis生存時間分析 survey調(diào)查systematic sampling系統(tǒng)抽樣  T taxonomy分類（學(xué)）tail尾 * test檢驗* test of goodness of fit擬合良好性檢定 * test of independence無關(guān)性檢驗 3way layout元布局法 threshold閾值 tie結(jié)tie correction結(jié)修正 *time series時間序列 total variation全變差 treatment處理 * trend趨勢trend analysis趨勢分析 trial嘗試* tstatistic,test,ratiot 統(tǒng)計量（t 檢驗、t 比）twosided雙邊的* 2sample ttest樣本 t 檢驗 2stage sampling階段抽樣法twobytwo contingency table２２列聯(lián)表 2way layout元布局法 * 2way table重表twostage sampling階段抽樣法  U unbiased estimator無偏估計量 unbiased variance無偏方差 uncorrelated不相關(guān)（的）uniform distribution均勻分布uniform random numbers均勻隨機(jī)數(shù) uniqueness唯一性 updating更新* upward trend向上趨向  V validity有效性 variate變量 * variance方差variance ratio方差比varimax rotationvarimax旋度 varimax solutionvarimax解 variation變差 variability變異性  W weighted sampling加權(quán)抽樣 Welch39。s testWelch檢驗 within（級）間with probability 1（）以概率 1 wording措辭  X Y Yates39。 correction Yates修正 Z * Zipf39。s lawZipf法則 * z transformationz 變換第二篇：會計術(shù)語英漢對照會計名詞術(shù)語英漢對照（僅供參考，歡迎指正和補(bǔ)充）account title 會計科目，賬戶名稱 account 賬戶accounting circle 會計循環(huán)accounting entity assumption 會計主體假設(shè) accounting period assumption 會計分期假設(shè) accounting process 會計流程 accounting report 會計報告 accounts payable 應(yīng)付賬款accounts receivable turnover ratio 應(yīng)收賬款周轉(zhuǎn)率 accounts receivable 應(yīng)收賬款accrualbasis accounting 應(yīng)計制會計，權(quán)責(zé)發(fā)生制會計 accrued accounting 應(yīng)計制會計 accrued revenues 應(yīng)計收入accumulated depreciation 累計折舊 adjusting entries 調(diào)整分錄administrative expenses 管理費用 advances 預(yù)付款aging schedule 賬齡分析表allowance for doubtful accounts 壞賬準(zhǔn)備 allowance for returns 備抵銷售退回 asset 資產(chǎn)average collection period平均收款期 bad debts expense 壞賬費用 balance sheet 資產(chǎn)負(fù)債表 bank account 銀行存款bank reconciliation銀行存款余額調(diào)節(jié) bank statement 銀行對賬單book of original entry 原始分錄簿 book value 賬面價值 bookkeeping 簿記business document 業(yè)務(wù)憑證 calendar year 日歷carrying value 賬面價值，現(xiàn)存價值 cash(net)realizable value 可變現(xiàn)凈值 cash advance 預(yù)付現(xiàn)金cash count sheet 現(xiàn)金盤點表 cash disbursement 現(xiàn)金支出 cash discount 現(xiàn)金折扣 cash inflows 現(xiàn)金流入 cash outflows 現(xiàn)金流出 cash over or shot 現(xiàn)金溢缺cash payments journal 現(xiàn)金支出分錄簿 cash receipt 現(xiàn)金收入cash receipts journal 現(xiàn)金收入分錄簿 cash refund 現(xiàn)金折扣cash register receipt 收款機(jī)收據(jù)（收銀條）cash 現(xiàn)金cashbasis accounting 現(xiàn)金制會計，收付實現(xiàn)制會計 cashier 收銀員，出納chart of accounts 會計科目表 check register 支票登記簿 check 支票claim 索取權(quán)、求償權(quán) claimer 索取者、求償權(quán)人classified balance sheet 分類資產(chǎn)負(fù)債表 closing entries 結(jié)賬分錄 closing the book 結(jié)賬 mon stock 普通股 parability 可比性pensating balances 補(bǔ)償性余額，補(bǔ)償性最低存款額pound entry 復(fù)合分錄conceptual framework 概念框架 conservatism 穩(wěn)健性 consistency 一致性contra asset account 資產(chǎn)對銷賬戶，資產(chǎn)備抵賬戶 contrarevenue account 收入抵消賬戶 corporation 公司correcting entries 更正分錄 cost of goods sold 銷貨成本 cost principle 成本計價原則 credibility 可靠性credit balance 貸方余額 credit(s)貸，貸方current assets 流動資產(chǎn) current liability 流動負(fù)債 current ratio 流動比率current replacement cost 現(xiàn)行重置成本 dealership 代理商debit balance 借方余額 debit(s)借，借方debt to total assets ratio 資產(chǎn)負(fù)債率 debt(s)債務(wù)decision usefulness 決策有用性 deferrals 遞延項目deposit slip 存款單 deposit ticket 存款單deposits in transit 在途存款 depreciation expense 折舊費用 dishonor(note)拒絕承兌（票據(jù)）dividend 股利doubleentry system 復(fù)式記賬法 due date 到期due from due from earnings per share 每股盈余economic entity assumption 經(jīng)濟(jì)主體假設(shè) economic event 經(jīng)濟(jì)事項electronic funds transfer 電子資金轉(zhuǎn)賬 ending balance 期末余額 endorsement 背書 enter 登記 expense 費用expired cost 已耗成本factor 客賬經(jīng)紀(jì)商，代理商faithful representation 忠實表述，如實反映 feedback value 反饋價值Financial Accounting Standards Board(FASB)（美國）財務(wù)會計準(zhǔn)則委員會financial statements 財務(wù)報表 finished goods 產(chǎn)成品firstin, firstout(FIFO)先進(jìn)先出法 fiscal year 會計，財政 FOB destination 目的地交貨 FOB shipping point 寄發(fā)地交貨 FOB 離岸價格For Deposit Only 僅限轉(zhuǎn)賬 freight cost 運費general journal 普通分錄簿Generally Accepted Accounting Standards(GAAP)公認(rèn)會計準(zhǔn)則 going concern assumption 持續(xù)經(jīng)營假設(shè) goingconcern assumption 持續(xù)經(jīng)營假設(shè) grace period寬限期 gross profit 毛利guaranteed debt 擔(dān)保債券 honor(note)承兌（票據(jù)）imprest system 定額備用金制度 ine from operations 營業(yè)利潤 ine sheet 利潤表ine summary 損益匯總ine tax 所得稅intangible assets 無形資產(chǎn) interim period 中期International Accounting Standards Board(IASB)國際會計準(zhǔn)則委員會 inventory count 存貨盤點，盤存inventory summary sheets 庫存匯總表 inventory turnover 存貨周轉(zhuǎn)率 investor 投資者journal 分錄簿，日記賬jou