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N (414)net profit 净利润
N (415)net realizable value 可变现净值
N (416)net worth 资产净值
N (417)network analysis 网络分析
N (418)noise 干捞
N (419)nominal account 名义帐户
N (420)nominal share capital 名义股本
N (421)nominal holding 代理持有股份
N (422)non-adjusting events 非调整事项
N (423)non-financial performance measurement 非财务业绩计量
N (424)non-intergrated accounts 非综合报表
N (425)non-liner programming 非线性规划
N (426)non-voting shares 无表决权的股份
N (427)notional cost 名义成本
N (428)number of days stock 存货周转天数
N (429)number of weeks stock 存货周转周数
O (430)objective classification 客体分类
O (431)obsolescence 陈旧
O (432)off balance sheet finance 资产负债表外筹资
O (433)offer for sale 标价出售
O (434)operating budget 经营预算
O (435)operating lease 经营租赁
O (436)operating statement 营业报表
O (437)operation time 操作时间
O (438)operational control 经营控制
O (439)operational gearing 经营杠杆
O (440)operating plans 经营计划
O (441)opportunity cost 机会成本
O (442)order 定单
O (443)ordinary shares 普通股
O (444)out-of-date cheque 过期支票
O (445)over capitalization 过分资本化
O (446)overhead 制造费用
O (447)overhead absorption rate 制造费用分配率
O (448)overhead cost 制造费用
O (449)overtrading 超过营业资金的经营
P (450)paid cheque 已付支票
P (451)paid-up share capital 认定股本
P (452)parent company 母公司
P (453)pareto distribution 帕累托分布
P (454)participating preference shares 参与优先股
P (455)partnership 合伙
P (456)payable ledger 应付款项帐户
P (457)payback 回收期
P (458)payments and receipts account 收入和支出报表
P (459)payments withheld 保留款额
P (460)payroll 工资单
P (461)payroll analysis 工资分析
P (462)percentage profit on turnover 利润对营业额比率
P (463)period cost 期间成本
P (464)perpetual inventory 永续盘存
P (465)personal account 记名帐户
P (466)PEPT 项目评审法
P (467)petty cash account 备用金帐户
P (468)petty cash voucher 备用金凭证
P (469)physical inventory 实地盘存
P (470)planning 计划
P (471)planning horizon 计划时限
P (472)planning period 计划期间
P (473)policy cost 政策成本
P (474)position audit 状况审计
P (475)post balance sheet events 资产负债表编后事项
P (476)practical capacity 实际生产能力
P (477)pre-acquisition losses 购置前损失
P (478)pre-acquisition profits 购置前利润
P (479)preference shares 优先股
P (480)preference creditors 优先债权人
P (481)preferred creditors 优先债权人
P (482)prepayments 预付款项
P (483)present value 现值
P (484)prevention cost 预防成本
P (485)price ratio 市盈率
P (486)prime cost 主要成本
P (487)prime entry-books of 原始分录登记薄
P (488)principal budget factor 主要预算因素
P (489)prior charge capital 优先股
P (490)prior year adjustments 以前年度调整
P (491)priority base budgeting 优先顺序体制的预算
P (492)private company 私人公司
P (493)pro-forma invoice 预开发票
P (494)problem child 问号产品
P (495)process costing 分步成本计算
P (496)process time 加工时间
P (497)product cost 产品成本
P (498)Product life cycle 产品寿命周期
P (499)production cost 生产成本
P (500)production cost of sales 售货成本
P (501)production volume ratio 生产业务量比率
P (502)profit center 利润中心
P (503)profit per employee 每员工利润
P (504)profit retained for the year 年度利润留存
P (505)profit to turnover ratio 利润对营业额比率
P (506)profit-volume graph 利量图
P (507)profitability index 盈利指数
P (508)programming 规划
P (509)project evaluation and review technique 项目评审法
P (510)projection 预计
P (511)promissory note 本票
P (512)prospectus 募债说明书
P (513)provisions for liabilities and charges 偿债和费用准备
P (514)prudent concept 稳健性概念
P (515)public company 公开公司
P (516)purchase order 订购单
P (517)purchase requisition 请购单
P (518)purchase ledger 采购帐户
Q (519)quality related costs 质量有关成本
Q (520)queuing time 排队时间
R (521)rate 率
R (522)ratio 比率
R (523)ration pyramid 比率金字塔
R (524)raw material 原材料
R (525)receipts and payments account 收入和支付报表
R (526)receivable ledger 应收款项帐户
R (527)redeemable shares 可赎回股份
R (528)redemption 赎回
R (529)registered share capital 注册资本
R (530)rejects 废品
R (531)relevancy concept 相关性概念
R (532)relevant costs 相关成本
R (533)relevant range 相关范围
R (534)reliability concept 可靠性概念
R (535)replacement price 重置价格
R (536)report 报表
R (537)reporting 报告
R (538)research cost, applied 应用性研究成本
R (539)research cost, pure or basic 理论或基础研究成本
R (540)reserves 留存收益
R (541)residual income 剩余收益
R (542)responsibility center 责任中心
R (543)retention money 保留款额
R (544)return on capital employed 运用资本报酬率
R (545)returns 退回
R (546)revenue 收入
R (547)revenue center 收入中心
R (548)revenue expenditure 收益支出
R (549)revenue investment 收入性投资
R (550)right issue 认股权发行
R (551)rolling budget 滚动预算
R (552)rolling forecast 滚动预测
S (553)sales ledger 销售分类帐
S (554)sales order 销售定单
S (555)sales per employee 每员工销售额
S (556)scrap 废料
S (557)scrip issue 红股发行
S (558)secured creditors 有担保的债权人
S (559)segmental reporting 分部报告
S (560)selling cost 销售成本
S (561)semi-fixed cost 半固定成本
S (562)semi-variable cost 半变动成本
S (563)sensitivity analysis 敏感性分析
S (564)service cost center 服务成本中心
S (565)service costing 服务成本计算
S (566)set-up time 安装时间
S (567)shadow prices 影子价格
S (568)share 股票
S (569)share capital 股份资本
S (570)share option scheme 购股权证方案
S (571)share premium 股票溢价
S (572)sight draft 即期汇票
S (573)single-entry book-keeping 单式薄记
S (574)sinking fund 偿债基金
S (575)slack time 松驰时间
S (576)social responsibility cost 社会责任成本
S (577)sole trader 独资经营者
S (578)source and application of funds statement 资金来源和运用表
S (579)special order costing 特殊定单成本计算
S (580)staff costs 职工成本
S (581)standard 标准
S (582)standard accounting practice 标准会计实务
S (583)standard cost 标准成本
S (584)standard costing 标准成本计算
S (585)standard direct labour cost 标准直接人工
S (586)standard hour 标准小时
S (587)standard minute 标准分钟
S (588)standard performace-labour 标准人工业绩
S (589)standard time 标准时间
S (590)standard order 经常性定单
S (591)statement of account 营业帐单
S (592)statement of affairs 财务状况表
S (593)statutory body 法定实体
S (594)stock 存货
S (595)stock control 存货控制
S (596)stock turnover 存货周转率
S (597)stocktaking 盘点存货
S (598)stores requisition 领料申请单
S (599)strategic business unit 战略性经营单位
S (600)strategic management accounting 战略管理会计
S (601)strategic planning 战略计划
S (602)strategy 战略
S (603)subjective classification 主体分类
S (604)subscribed share capital 已认购的股本
S (605)subsidiary undertaking 子公司
S (606)sunk cost 沉没成本
S (607)supply estimate 预算估计
S (608)supply expenditure 预算支出
S (609)suspense account 暂记帐户
S (610)SWOT analysis 长处和短处,机会和威胁分析
S (611)system 制度,体系
T (612)tactical planning 策略计划
T (613)tactics 策略
T (614)take-over 接收
T (615)tangible asset 有形资产
T (616)tangible fixed asset statement 有形固定资产表
T (617)target cost 目标成本
T (618)terotechnology 设备综合工程学
T (619)throughput accounting 生产量会计
T (620)time 时间
T (621)time sheet 时间记录表
T (622)total assets 总资产
T (623)total quality management 全面质量管理
T (624)total stocks 存货总计
T (625)trade creditors 购货客户(应付帐款)
T (626)trade debtors 销货客户(应收帐款)
T (627)trading profit and loss account 营业损益表
T (628)transfer price 转让价格
T (629)transit time 中转时间
T (630)treasurership 财务长制度
T (631)trail balance 试算平衡表
T (632)turnover 营业额
U (633)uncalled share capital 未催缴股本
U (634)under capitalization 不足资本化
U (635)under or over-absorbed overhead 少吸收或多吸收的制造费用
U (636)uniform accounting 统一会计
U (637)uniform costing 统一成本计算
U (638)unissued share capital 未发行股本
V (639)value 价值
V (640)value added 增值
V (641)value analysis 价值分析
V (642)value for money audit 经济效益审计
V (643)variable cost 变动成本
V (644)variable cost of sales 销售的变动成本
V (645)variance 差异
V (646)variance accounting 差异会计
V (647)variance administrative cost 行政管理费用差异
V (648)variance analysis 差异分析
V (649)variance budget 预算差异
V (650)variance direct labour efficiency 直接人工效率差异
V (651)variance direct labour rate 直接人工费率差异
V (652)variance direct labour total 直接人工总差异
V (653)variance direct material mix 直接材料结构差异
V (654)variance direct materials price 直接材料价格差异
V (655)variance direct materials total 直接材料总差异
V (656)variance direct material usage 直接材料用量差异
V (657)variance direct material yield 直接材料产出率差异
V (658)variance fixed production overhead expenditure 固定生产性制造费用耗费差异
V (659)variance fixed production overhead total 固定生产性制造费用总差异
V (660)variance fixed production overhead volume 固定生产性制造费用业务量差异
V (661)variance market share 市场份额差异
V (662)variance market size 市场规模差异
V (663)variance marketing cost 营销成本差异
V (664)variance operational 经营差异
V (665)variance operational price 经营价格差异
V (666)variance operation usage 经营用量差异
V (667)variance planning 计划差异
V (668)variance planning price 计划价格差异
V (669)variance quality cost 质量成本差异
V (670)variance revision 标准修订差异
V (674)variance sales mix contribution 销售贡献毛益差异
V (675)variance sales mix profit 销售结构利润差异
V (676)variance sales quantity contribution 销售数量贡献毛益差异
V (677)variance sales quanity profit 销售数量利润差异
V (678)variance sales turnover 销售收入差异
V (679)variance sales volume contribution 销售业务量贡献毛益差异
V (680)variance sales volume profit 销售业务量利润差异
V (681)variance selling price 销售价格差异
V (682)variance total profit 总利润差异
V (683)variance variable production overhead efficiency 变动生产性制造费用效率差异
V (684)variance variable production overhead expenditure 变动生产性制造费用耗费差异
V (685)variance variable production overhead total 变动生产性制造费用总差异
V (686)virement 预算流用
V (687)vote 表决
V (688)voucher 凭证
W (689)waiting time 等候时间
W (690)waste 废品(料)
W (691)wasting asset 递耗资产
W (692)weighted average cost of capital 资本的加权平均成本
W (693)weighted average price 加权平均价格
W (694)with resource 有追索权
W (695)without recourse 无追索权
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