【正文】 間S(576)social responsibility cost社會責(zé)任成本S(577)sole trader獨(dú)資經(jīng)營者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S(587)standard minute標(biāo)準(zhǔn)分鐘S(588)standard performacelabour標(biāo)準(zhǔn)人工業(yè)績S(589)standard time標(biāo)準(zhǔn)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(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(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長處和短處,機(jī)會和威脅分析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)量會計(jì)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(zhì)量管理T(624)total stocks存貨總計(jì)T(625)trade creditors購貨客戶(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營業(yè)損益表T(628)transfer price轉(zhuǎn)讓價格T(629)transit time中轉(zhuǎn)時間T(630)treasurership財(cái)務(wù)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(fèi)用U(636)uniform accounting統(tǒng)一會計(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價值V(640)value added增值V(641)value analysis價值分析V(642)value for money audit經(jīng)濟(jì)效益審計(jì)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(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(jì)劃差異V(668)variance planning price計(jì)劃價格差異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(fèi)用效率差異V(684)variance variable production overhead expenditure變動生產(chǎn)性制造費(fèi)用耗費(fèi)差異V(685)variance variable production overhead total變動生產(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(wǎng)(693)weighted average price加權(quán)平均價格W(694)with resource有追索權(quán)W(695)without recourse無追索權(quán)W(696)working capital營運(yùn)資本W(wǎng)(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)測計(jì)分法