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O (410)obsolescence 陈旧
O (411)off balance sheet finance 资产负债表外筹资
O (412)offer for sale 标价出售 O (413)operating budget 经营预算 O (414)operating lease 经营租赁 O (415)operating statement 营业报表 O (416)operation time 操作时间 O (417)operational control 经营控制 O (418)operational gearing 经营杠杆 O (419)operating plans 经营计划 O (420)opportunity cost 机会成本 O (421)order 定单
O (422)ordinary shares 普通股 O (423)out-of-date cheque 过期支票 O (424)over capitalization 过分资本化 O (425)overhead 制造费用
O (426)overhead absorption rate 制造费用分配率
O (427)overhead cost 制造费用 O (428)overtrading 超过营业资金的经营 P (429)paid cheque 已付支票 P (430)paid-up share capital 认定股本 P (431)parent company 母公司 P (432)pareto distribution 帕累托分布 P (433)participating preference shares 参与优先股
P (434)partnership 合伙
P (435)payable ledger 应付款项账户 P (436)payback 回收期
P (437)payments and receipts account 收入和支出报表
P (438)payments withheld 保留款额 P (439)payroll 工资单
P (440)payroll analysis 工资分析
P (441)percentage profit on turnover 利润对营业额比率
P (442)period cost 期间成本 P (443)perpetual inventory 永续盘存 P (444)personal account 记名账户 P (445)PEPT 项目评审法
P (446)petty cash account 备用金账户 P (447)petty cash voucher 备用金凭证 P (448)physical inventory 实地盘存
P (449)planning 计划
P (450)planning horizon 计划时限 P (451)planning period 计划期间 P (452)policy cost 政策成本 P (453)position audit 状况审计
P (454)post balance sheet events 资产负债表编后事项
P (455)practical capacity 实际生产能力 P (456)pre-acquisition losses 购置前损失 P (457)pre-acquisition profits 购置前利润 P (458)preference shares 优先股 P (459)preference creditors 优先债权人 P (460)preferred creditors 优先债权人 P (461)prepayments 预付款项 P (462)present value 现值 P (463)prevention cost 预防成本 P (464)price ratio 市盈率 P (465)prime cost 主要成本
P (466)prime entry-books of 原始分录登记薄 P (467)principal budget factor 主要预算因素 P (468)prior charge capital 优先股
P (469)prior year adjustments 以前年度调整 P (470)priority base budgeting 优先顺序体制的预算
P (471)private company 私人公司 P (472)pro-forma invoice 预开发票 P (473)problem child 问号产品 P (474)process costing 分步成本计算 P (475)process time 加工时间 P (476)product cost 产品成本
P (477)Product life cycle 产品寿命周期 P (478)production cost 生产成本 P (479)production cost of sales 售货成本 P (480)production volume ratio 生产业务量比率
P (481)profit center 利润中心 P (482)profit per employee 每员工利润 P (483)profit retained for the year 年度利润留存
P (484)profit to turnover ratio 利润对营业额比率
P (485)profit-volume graph 利量图 P (486)profitability index 盈利指数 P (487)programming 规划
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P (488)project evaluation and review technique 项目评审法
P (489)projection 预计 P (490)promissory note 本票 P (491)prospectus 募债说明书
P (492)provisions for liabilities and charges 偿债和费用准备
P (493)prudent concept 稳健性概念 P (494)public company 公开公司 P (495)purchase order 订购单 P (496)purchase requisition 请购单 P (497)purchase ledger 采购账户 Q (498)quality related costs 质量有关成本 Q (499)queuing time 排队时间 R (500)rate 率 R (501)ratio 比率
R (502)ration pyramid 比率金字塔 R (503)raw material 原材料
R (504)receipts and payments account 收入和支付报表
R (505)receivable ledger 应收款项账户 R (506)redeemable shares 可赎回股份 R (507)redemption 赎回
R (508)registered share capital 注册资本 R (509)rejects 废品
R (510)relevancy concept 相关性概念 R (511)relevant costs 相关成本 R (512)relevant range 相关范围 R (513)reliability concept 可靠性概念 R (514)replacement price 重置价格 R (515)report 报表 R (516)reporting 报告
R (517)research cost, applied 应用性研究成本 R (518)research cost, pure or basic 理论或基础研究成本
R (519)reserves 留存收益 R (520)residual income 剩余收益 R (521)responsibility center 责任中心 R (522)retention money 保留款额
R (523)return on capital employed 运用资本报酬率
R (524)returns 退回 R (525)revenue 收入
R (526)revenue center 收入中心
R (527)revenue expenditure 收益支出 R (528)revenue investment 收入性投资 R (529)right issue 认股权发行 R (530)rolling budget 滚动预算 R (531)rolling forecast 滚动预测 S (532)sales ledger 销售分类账 S (533)sales order 销售定单
S (534)sales per employee 每员工销售额 S (535)scrap 废料
S (536)scrip issue 红股发行
S (537)secured creditors 有担保的债权人 S (538)segmental reporting 分部报告 S (539)selling cost 销售成本 S (540)semi-fixed cost 半固定成本 S (541)semi-variable cost 半变动成本 S (542)sensitivity analysis 敏感性分析 S (543)service cost center 服务成本中心 S (544)service costing 服务成本计算 S (545)set-up time 安装时间 S (546)shadow prices 影子价格 S (547)share 股票
S (548)share capital 股份资本
S (549)share option scheme 购股权证方案 S (550)share premium 股票溢价 S (551)sight draft 即期汇票
S (552)single-entry book-keeping 单式薄记 S (553)sinking fund 偿债基金 S (554)slack time 松弛时间
S (555)social responsibility cost 社会责任成本 S (556)sole trader 独资经营者
S (557)source and application of funds statement 资金来源和运用表
S (558)special order costing 特殊定单成本计算 S (559)staff costs 职工成本
S (560)statement of account 营业账单 S (561)statement of affairs 财务状况表 S (562)statutory body 法定实体 S (563)stock 存货
S (564)stock control 存货控制 S (565)stock turnover 存货周转率 S (566)stocktaking 盘点存货 S (567)stores requisition 领料申请单 S (568)strategic business unit 战略性经营单位 S (569)strategic management accounting 战略管
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理会计
S (570)strategic planning 战略计划 S (571)strategy 战略
S (572)subjective classification 主体分类 S (573)subscribed share capital 已认购的股本 S (574)subsidiary undertaking 子公司 S (575)sunk cost 沉没成本 S (576)supply estimate 预算估计 S (577)supply expenditure 预算支出 S (578)suspense account 暂记账户
S (579)SWOT analysis 长处和短处,机会和威胁分析
S (580)system 制度,体系 T (581)tactical planning 策略计划 T (582)tactics 策略 T (583)take-over 接收 T (584)tangible asset 有形资产
T (585)tangible fixed asset statement 有形固定资产表
T (586)target cost 目标成本
T (587)terotechnology 设备综合工程学 T (588)throughput accounting 生产量会计 T (589)time 时间
T (590)time sheet 时间记录表 T (591)total assets 总资产
T (592)total quality management 全面质量管理 T (593)total stocks 存货总计
T (594)trade creditors 购货客户(应付账款) T (595)trade debtors 销货客户(应收账款) T (596)trading profit and loss account 营业损益表
T (597)transfer price 转让价格 T (598)transit time 中转时间 T (599)treasurership 财务长制度 T (600)trail balance 试算平衡表 T (601)turnover 营业额
U (602)uncalled share capital 未催缴股本 U (603)under capitalization 不足资本化 U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用
U (605)uniform accounting 统一会计 U (606)uniform costing 统一成本计算 U (607)unissued share capital 未发行股本 V (608)value 价值
V (609)value added 增值 V (610)value analysis 价值分析
V (611)value for money audit 经济效益审计 V (612)vote 表决 V (613)voucher 凭证
W (614)waiting time 等候时间 W (615)waste 废品(料) W (616)wasting asset 递耗资产
W (617)weighted average cost of capital 资本的加权平均成本
W (618)weighted average price 加权平均价格 W (619)with resource 有追索权 W (620)without recourse 无追索权 W (621)working capital 营运资本 W (622)write-down 减值
Z (623)zero base budgeting 零基预算 Z (624)zero coupon bond 无息债券 Z (625)Z score 破产预测计分法
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常用会计英语词汇
