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1、SUNFLOWER（ACCA培训中心）AAbacus 算盘，算盘Abandonment 放弃Abatement 撤销，冲销ABC(Activity-Based Costing) 作业成本法Abnormal spoilage 非正常损坏Absorb 吸收，纳入，分配Absorption costing 完全成本计算法Abusive tax shelter 滥用的避税手段Academy of accounting historians 会计史学家学会Accelerated cost recovery system (ACRS) 加速成本回收制度AAccelerated depreciation 加
2、速折旧Acceleration clause 加速条款，提前偿付条款Acceptable quality level(AQL) 可接收质量水平，合格质量水准，验收质量标准Acceptance 承兑，银行承兑汇票，承诺Acceptance sampling 验收抽样，认可抽样Access time 存取时间Accommodation endorsement融通背书Account 账户，账Accountability 经管责任，会计责任Account analysis 账目分析，账户分析AAccountancy Accountancy 会计工作会计工作Accountant Accountant 会
3、计师，会计人员会计师，会计人员Accountant in charge Accountant in charge 会计主管，主办会计会计主管，主办会计Accountant Accountant 会计师会计师Accountants for the public interest (API) Accountants for the public interest (API) 公公益会计师协会益会计师协会Accountants index Accountants index 会计师索引会计师索引Accountants international study group (AISG) Accounta
4、nts international study group (AISG) 会计师国际研究小组会计师国际研究小组Accountants liability Accountants liability 会计师责任会计师责任accountants magazine accountants magazine 会计师杂志会计师杂志accountants responsibility accountants responsibility 会计师职责会计师职责AAccount form 账户式Accounting 会计学，会计Accounting change 会计变更Accounting control
5、会计控制，会计监督Accounting convention 会计惯例 Accounting cushion 会计缓冲，会计准备Accounting cycle 会计循环Accounting entity 会计主体Accounting equation 会计等式，会计恒等式Accounting error 会计差错，会计误差Accounting event 会计事项AAccounting hall of fame Accounting hall of fame 会计名人堂会计名人堂Accounting historians Journal Accounting historians Journ
6、al 会计史学家杂志会计史学家杂志Accounting information Accounting information system(AISsystem(AIS) ) 会计信息系统会计信息系统Accounting interpretation Accounting interpretation 会计解释公告会计解释公告Accounting manual Accounting manual 会计手册会计手册Accounting measurement Accounting measurement 会计计量会计计量Accounting period Accounting period 会计分
7、期，会计期间会计分期，会计期间Accounting policies Accounting policies 会计政策会计政策Accounting postulate Accounting postulate 会计假设会计假设Accounting practice Accounting practice 会计实务会计实务AAccounting principles Accounting principles 会计原则会计原则Accounting principles board (APB) Accounting principles board (APB) 美国会计原则美国会计原则委员会委员会
8、Accounting procedure Accounting procedure 会计程序会计程序Accounting profits Accounting profits 会计利润会计利润Accounting rate of return Accounting rate of return 会计报酬率会计报酬率Accounting records Accounting records 会计记录，会计簿籍会计记录，会计簿籍Accounting research bulletins (ARB) Accounting research bulletins (ARB) 会计研究会计研究公报公报Ac
9、counting review Accounting review 会计评论会计评论Accounting risk Accounting risk 会计风险会计风险Accounting series releases (ASRS) Accounting series releases (ASRS) 会计系列文会计系列文告告AAccounting software Accounting software 会计软件会计软件Accounting standard Accounting standard 会计准则会计准则Accounting standards committee Accounting
10、 standards committee 英国会计准则委员会英国会计准则委员会Accounting standards executive committee (Accounting standards executive committee (AccSECAccSEC) ) 美国会计准则执行委员会美国会计准则执行委员会Accounting system Accounting system 会计制度，会计系统会计制度，会计系统Accounting trends and techniques Accounting trends and techniques 会计趋势和技术会计趋势和技术Accou
11、nting valuation Accounting valuation 会计计价会计计价Accounts payable Accounts payable 应付账款应付账款Accounts receivable Accounts receivable 应收账款应收账款Accounts receivable discounted Accounts receivable discounted 应收账款贴现应收账款贴现AAccounts receivable turnover Accounts receivable turnover 应收账款周转率应收账款周转率Accretion Accretio
12、n 增值增值Accrual accounting Accrual accounting 应计制会计，权责发生制会计应计制会计，权责发生制会计Accrued assets Accrued assets 应计资产应计资产Accrued expenses Accrued expenses 应计费用应计费用Accrued liabilities Accrued liabilities 应计负债应计负债Accrued revenue Accrued revenue 应计收入应计收入Accumulated benefit obligation Accumulated benefit obligation
13、累计给付义务累计给付义务Accumulated depreciation Accumulated depreciation 累计折旧累计折旧Accumulated earnings tax Accumulated earnings tax 累计收益（盈余）税累计收益（盈余）税AAccumulated income Accumulated income 累计收累计收ruruAccumulation Accumulation 累计额，资本增益累计额，资本增益Accuracy Accuracy 准确性准确性Acid test ratio Acid test ratio 酸性测试比率酸性测试比率Acq
14、uired surplus Acquired surplus 并购公积并购公积Acquisition cost Acquisition cost 购置成本，取得成本购置成本，取得成本Activity Activity 作业，活动作业，活动Activity account Activity account 作业账户作业账户Activity accounting Activity accounting 作业会计作业会计Activity analysis Activity analysis 作业分析作业分析AActivity attributes Activity attributes 作业属性作业
15、属性Activity base Activity base 作业基础作业基础Activity-based budgeting (ABB) Activity-based budgeting (ABB) 作业预算编制作业预算编制Activity-based management (ABM) Activity-based management (ABM) 作业管理作业管理Activity-based system Activity-based system 作业体系作业体系Activity capacity Activity capacity 作业能力作业能力Activity center Acti
16、vity center 作业中心作业中心Activity cost assignment Activity cost assignment 作业成本分配作业成本分配Activity cost driver Activity cost driver 作业成本动因作业成本动因AActivity cost pool Activity cost pool 作业成本库作业成本库Activity dictionary Activity dictionary 作业词典作业词典Activity driver analysis Activity driver analysis 作业动因分析作业动因分析Activ
17、ity level Activity level 作业水平作业水平Activity sequence-sensitive Activity sequence-sensitive 作业次序敏感度作业次序敏感度 Actual cost Actual cost 实际成本实际成本Actuarial Actuarial 精算精算Actuarial basis of accounting Actuarial basis of accounting 精算会计精算会计Actuarial cost method Actuarial cost method 精算成本法精算成本法Actuarial funding
18、method Actuarial funding method 精算基金法精算基金法AActuarial Actuarial gains,lossesgains,losses 精算损益精算损益Actuary Actuary 精算师精算师Additional paid-in capital Additional paid-in capital 其他投入资本，资本其他投入资本，资本公积公积Adequate disclosure Adequate disclosure 充分披露，适当披露充分披露，适当披露Adjunct account Adjunct account 附加账户附加账户Adjustab
19、le rate loan Adjustable rate loan 可调整利率贷款可调整利率贷款Adjusted basis Adjusted basis 调整后基数调整后基数Adjusted gross income (AGI) Adjusted gross income (AGI) 调整后总收益调整后总收益Adjusting journal entry Adjusting journal entry 调整分录，调整日记账分调整分录，调整日记账分录录Adjustment Adjustment 调整调整AAdministered price Administered price 操纵价格，管理
20、价格操纵价格，管理价格Administrative accounting Administrative accounting 经营管理会计经营管理会计Administrative budget Administrative budget 行政管理预算行政管理预算Advance Advance 预付款项预付款项Advanced manufacturing environment Advanced manufacturing environment 先进制造环境先进制造环境Adverse opinion Adverse opinion 否定意见否定意见Affiliated company Affi
21、liated company 联属公司，附属公司联属公司，附属公司Agency Agency 代理代理Agency costs Agency costs 代理成本代理成本AAgency fund Agency fund 代理基金代理基金Aging of accounts Aging of accounts 账龄分析账龄分析Agreed-upon procedures Agreed-upon procedures 商定程序商定程序AIS AIS 会计信息系统会计信息系统Alimony payment Alimony payment 生活费支付生活费支付All inclusive income c
22、oncept All inclusive income concept 总括收益观，收益满记总括收益观，收益满记观观Allocate Allocate 分配，分摊分配，分摊Allocated common costs Allocated common costs 共同成本分配共同成本分配Allocation Allocation 分配，分摊分配，分摊AAllotment Allotment 拨款拨款Allowance Allowance 合理损耗，备抵，折让合理损耗，备抵，折让Allowance for bad debts Allowance for bad debts 备抵坏账备抵坏账All
23、owance method Allowance method 备抵法备抵法All-purpose financial statement All-purpose financial statement 通用财务报表通用财务报表Alternative cost Alternative cost 变换成本，替代成本变换成本，替代成本Alternative minimum tax (AMT) Alternative minimum tax (AMT) 替代性最低税额替代性最低税额American accounting association (AAA) American accounting ass
24、ociation (AAA) 美国会计学会美国会计学会American institute of certified public accountants American institute of certified public accountants (AICPA) (AICPA) 美国注册会计师学会美国注册会计师学会AAmerican society of women accountants (ASWA) American society of women accountants (ASWA) 美国女会计师协会美国女会计师协会 American womens society of ce
25、rtified public American womens society of certified public accountants (AWSCPA) accountants (AWSCPA) 美国女注册会计师协会美国女注册会计师协会Amortization Amortization 摊销摊销Amortize Amortize 摊销摊销Amount realized Amount realized 已实现金额已实现金额Analysis of variances Analysis of variances 差异分析差异分析Analytical review Analytical revi
26、ew 分析性复核分析性复核Analytical test Analytical test 分析性测试分析性测试Analyze Analyze 分析分析AAnnual budget Annual budget 年度预算年度预算Annualize Annualize 按年计算，年度化按年计算，年度化Annual report Annual report 年度报告年度报告Annuity Annuity 年金年金Annuity due Annuity due 给付年金，初期年金给付年金，初期年金Annuity in arrears Annuity in arrears 积欠年金积欠年金Annuity
27、method of depreciation Annuity method of depreciation 年金折旧法年金折旧法Antedate Antedate 提前日期提前日期AntidilutiveAntidilutive 反稀释反稀释Antitrust laws Antitrust laws 反托拉斯法，反垄断法反托拉斯法，反垄断法AAPB Opinion 美国会计原则委员会意见书Application program 应用程序Applied cost 已分配成本Applied (absorbed) overhead 已分配制造费用Appraisal 估价，重估价，鉴定Appraisa
28、l capital 重估资本，增值资本Appraisal costs 鉴定成本Appraisal method depreciation 估计折旧法Appraisal value 估价，评估价值Appreciation 增值AAppropriated retained earnings 已拨定留存收益Appropriation 核定经费，拨定Appropriation account 核定经费账户Arbitrage 套利，套汇arms length transaction 正常交易Arrears 积欠，欠款Articles of incorporation 公司章程Articles of pa
29、rtnership 合伙章程Articulate 勾稽AArtificial intelligence (AI) 人工智能ASCII (american standard code for informaation interchange) 美国标准信息交换码Assembly language 汇编语言Assessable capital stock 可追缴成本Assessed value （征税）估定价值，课税值Assessment 征税估价Asset 资产Asset depreciation range (ADR) 资产折旧年限幅度Asset turnover 资产周转率Assignmen
30、t method 分配法AAssignment of accounts receivable 应收账款转让Associated with 关联，附带Association of government accountants (AGA) 政府会计师协会Assumptions underlying cost-volume-profit (CVP） 本量利分析下的假设Assurance services 认证服务At par 按面值At risk rules 在险规则Attest 签证Attest function 签证职能attorneys letter 致律师信函 AAttribute samp
31、ling 属性抽样Attribution 归因，归属Audit 审计Auditability 可审计性Audit committee 审计委员会Audit cycle 审计循环Audit guide 审计指南Auditing evidence 审计证据Auditing procedure 审计程序Auditing process 审计过程AAuditing atandards 审计标准Auditing standards board (ASB) 美国审计准则委员会Audit opinion 审计意见Audit program 审计计划Audit report 审计报告Audit risk 审计
32、风险Audit software 审计软件Audit test 审计测试Audit trail 审计线索Authority 权威，权力AAuthorized capital stock 法定股本Autocorrelation 自相关Automatic error correction 自动的错误修正Autonomous 自主性 Average 平均数Average age of inventory 平均存货周转天数Average cost flow assumption 平均成本流转假设Average costing 平均成本计算法Average cost of capital 平均资本成本A
33、verage inventory 平均存货AAverage life 平均寿命Average rate of return 平均报酬率Avoidable cost 可避免成本B BBack charge 拖欠的费用Backflush costing 反冲成本计算法Back order 延期交货Back up 备份Backup withholding 额外扣缴Bad debt 坏账Bad debt expense 坏账费用Bad debt recovery 坏账回收Bailment 委托Bailout payback method payback period 保全成本期间法BBalance 余
34、额，平衡，结余Balanced budget 平衡预算Balanced scorecard 平衡记分卡Balance of payments 国际收支差额Balance of retained earnings 留存收益表Balance of trade 贸易差额Balance sheet 资产负债表Balance sheet account 资产负债表账户BBank balance 银行存款余额bankers acceptance 银行承兑汇票Bank reconciliation 银行往来调节表Bankruptcy (business) 破产（企业）Bankruptcy (personal
35、) 破产（个人）Bankruptcy prediction 破产预测Bank statement 银行对账单Bargain purchase 优惠购买Bargain purchase option （承租人）优惠购买选择权Bargain renewal option （承租人）优惠续租选择权BBase period 基期Base stock 基本存量Base stock method 基本存量法BASIC (beginners all-purpose symbolic instruction code) BASIC语言（初学者通用符号指量代码）Basic feasible solution 基
36、本可行解Basing point 基点Basis of accounting 会计基础Basket purchase 一揽子购买Batch-level activities 批量作业Batch processing 分批加工，批处理BBayesian probability 贝叶斯概率Bear 卖空者，空头Bearer bond 无记名（公司）债券 Beginning inventory 初期库存Behavioral accounting 行为会计security 向导证券，指标证券Benchmarking 基准，标杆Benchmarking (best practices) 基准（最好的实务
37、）Beneficiary 受益人BBenefit approach to pensions 养老金给付法Best practices 最好的实务Beta 贝塔Beta alpha psi 会计大学生联谊会Beta distribution 贝塔分布Beta risk 他风险Betterment 改良Billings on long-term contracts 长期合同的账单Bill of activities 作业清单BBill of exchange 汇票Bill of lading 提单Bill of materials (BOM) 用料清单Bill of sale 销售契约Blanke
38、t appropriation 总括拨款Blanket insurance 总括保险，综合保险Blind entry 未加说明的分录Block diagram 结构图，方块图BBlock sampling 分组抽样Blue chip 蓝筹股，热门股票Blue sky law 蓝天法Board of directors 董事会Bond 债券，公债，保证金，保险金Bond conversion 债券转换Bond discount 债券折价Bond fund 债券基金Bond indenture 债券契约BBond issue costs 债券发行成本Bond outstanding method
39、未清偿债券法 Bond premium 债券溢价Bond ratings 债券评级Bonus method 红利法Book 账薄，记账Book balance 账面余额Book inventory 账面盘存（存货）Bookkeeper 记账员，簿记员Bookkeeping 记账，簿记BBookkeeping cycle 簿记循环Book of original entry 原始分录薄，原始账薄Book value 账面价值Book value method 账面价值法Book value per share 每股账面价值Boolean algebra 布尔代数Boot 导入，启动，贴补款，附的
40、利益Bottleneck 瓶颈Bottom line 账本底线，概要，结果Branch accounting 分支机构会计BBreak-even analysis 保本分析，损益平衡分析Break-even chart 保本图，损益平衡图Break-even equation 保本方程式Break-even point 保本点Break-even sales 保本销售Break-even time 收支平衡的时间Bridge loan 过渡性贷款，过桥贷款Brokerage fee 经纪人佣金Broker call loan 经纪人通知放款Budget 预算BBudgetary account
41、ability 预算会计责任Budgetary slack 预算的松弛Budget committee 预算委员会Budget control 预算控制Budgeted balance sheet 预计资产负债表Budgeted income statement 预计利润表Budget information 预算信息Budget fund 预算基金Budget models 预算模型Budget manual 预算手册BBudget planning calendar 预算计划编制日程表Budget report 预算报告Budget variance 预算差异Buffer periods
42、缓冲区Bug 程序缺陷，瑕疵Bull 买空者，多头（买空），价格上涨的Business combination 企业合并，企业联合Business cycle 商业循环，经济循环，经济周期Business expense deduction 企业费用减除Business intelligence 业务智能BBusiness process 业务流程Business process reengineering (BPR) 业务流程再造Business works 企业集成软件By-product 副产品Byte 字节CCall 买权，购股权，赎回，回购Callable bond 可提前赎回的债券
43、，可随时对付的债券Callable security 可提前赎回的债券Call loan 通知（放）贷款Call premium 收兑溢价，提前赎回溢价，期权Call price 提前赎回价格Call provision 提前赎回证券条款CA magazine 特许会计师杂志Canadian institute of chartered accountants (CICA) 加拿大特许会计师协会CCancelled check 注销支票，付讫支票Capacity 生产能力Capacity costs 生产能力成本Capacity management 生产能力管理Capacity requir
44、ements planning (CRP) 生产能力需求计划Capital 资本Capital account 资本账户Capital addition 资本增加Capital asset 资本性资产Capital asset pricing model (CAPM) 资本产品定价模型CCapital budget 资本预算Capital budgeting 资本预算编制Capital decay 资本衰减Capital expenditure 资本性支出Capital expenditure budget 资本性支出预算Capital gain 资本利得，资本收益Capital intens
45、ive 资本密集型Capital investment decisions 资本投资决策Capitalization of earnings 收益资本化Capitalization of interest 利息资本化CCapitalize 资本化Capital lease 资本租赁Capital leverage 资本杠杆作用Capital loss 资本损失Capital maintenance concept 自本bao全观Capital market 资本市场Capital projects fund 资本项目基金Capital rationing 资本限额，资本分配Capital re
46、covery allowance 资本回收备抵Capital stock 股本CCapital structure 资本结构Capital surplus 资本公积，资本盈余Carrying charge 持产费用，资产置存费用Carrying costs 储存成本Carrying value 账面价值Carryover basis 遗留制，结转制Cash 现金，现款Cash basis accounting 收付实现限制会计，现金收付制会计，现金制会计Cash budget 现金预算CCash disbursement journal 现金支出日记账Cash discount 现金折扣Cas
47、h dividend 现金股利Cash equivalent 现金等价物Cash equivalent value 现金等值Cash flow 现金流转（量）Cash flow forecasting 现金流量预测Cash flow ratios 现金流量比率Cash-flow statement 现金流量表 Cash flows to assets 现金流量与资产比CCash flow to sales 现金流量与销售收入比Cash-flow-to-capital-expenditures ratio 现金流量与资本支出比率Cash-flow-to-total-debt ratio 现金流量
48、与负债总额比率Cash flow yield 现金流量收益率Cash-generating efficiency 现金产出效率cashiers check 本票，银行本票Cash payments journal 现金支出日记账Cash receipts journal 现金收入日记账Cash shortage and overage 现金短缺和溢余Cash surrender value 现金退保金CCash-to-current-liabilities ratio 现金与流动负债比Catalog 目录CDP(certificate in data processing) 数据处理证书CD-
49、ROM (compact disk read only memory) 光盘只读储存器Ceiling 限价，上限Cell 单元Cellular manufacturing 小型制造业Central beta risk 主要的贝塔风险CCentralization 集中化，集权化Central limit theorem 中心极限定理Central processing unit (CPU) 中央处理器Certainty 确定性Certainty equivalent 确定的约当值Certified management accountant (CMA) 注册管理会计师Certificate o
50、f deposit (CD) 存款证，存款单Certified accountant 公认会计师Certified check 保付支票Certified financial planner (CFP) 注册理财师CCertified financial statement 审定的理财报表，审定的决算表Certified in financial management (CFM) 注册财务管理师Certified information systems auditor (CISA) 注册信息系统审计师Certified internal auditor (CIA) 注册内部审计师Certifi
51、ed public accountant (CPA) 注册会计师Chain links 环链Chance variances 偶然性差异Change in accounting estimate 会计估计变更Change in accounting principle 会计原则变更Change in reporting entity 报告主体变更CChapter 7 破产法第7章Chapter 11 破产法第11章Chapter 13 破产法第13章Charge 借方，借记，赊购Charge and discharge statement 信托财产收支报表，遗产收支报表Charitable c
52、ontributions deduction 慈善捐献扣除Chartered accounting (CA) 特许会计师Chartered financial analyst (CFA) 特许财务分析师Chartered financial consultant (ChFC) 特许财务顾问Charting 图表分析Cchart of accounts 账户一览表，会计科目表Chattel mortgage 动产抵押Check 支票，核对Check digit 核对数字Chief financial officer (CFO) 财务总监Circulating capital 流动资本，周转资金C
53、lassical probability 古典概率Classification of assets 资产分类Classification of liabilities 负债分类Classification of stockholdersequity 股东权益分类CClayton antitrust act 克莱顿反托拉斯法Claasified stock 分等股本Clean opinion 清洁意见Clean surplus concept 净盈余概念Clearing account 整理账户，过渡账户，暂记账户Clearinghouse statement 票据及交换所清单Closed co
54、rporation 股份不公开公司Closed-end mutual fund 封闭型互助基金公司Closed system 结转制度Closely held corporation 不公开招股公司CClosely held stock 不公开招股Closing entry 结账分录Cluster sampling 整群抽样CM （contribution margin) 边际贡献CMA magazine 注册管理会计师杂志 COBOL (common business oriented language) 商业通用语言Code of professional ethics 职业道德守则Cod
55、ing of accounts 账户代码，科目代码Coefficient of determination 判定系数Coefficient of variation 变异系数Coinsurance clause 共同保险条款CCollateralize 抵押Collectibles 收藏品Collection period 应收账款回收期College funds 大学基金Combination 联合，联营，企业合并Combined financial statement 联合财务报表，汇总财务报表Comfort letter 告慰信Commercial paper 商业信Commitment
56、 承诺，约定，约定付款Committed cost 约束性成本CCommittee on accounting procedure 会计程序委员会Commodities futures 商品期货Common business oriented language 通用商业语言，COBOL语言Common cost 共同成本Common size financial statement 同比财务报表Common stock 普通股Common stock equivalent 等同普通股，约当普通股Communication between predecessor and successor au
57、ditors 前任和后任审计师之间的交流Comparability 可比性Comparative statement 比较报表CComparative statement approach 比较报表发Compensated absence 休假给付Compensating balance 补偿性余额，最低存款余额Compensatory stock option 酬劳性认股权Competitive benchmarking 竞争性基准Compilation 编辑，编制，编译程序Compiler 编译程序Completed contract method 全部完工法Complex capital
58、 structure 复杂资本结构Compliance audit 符合性审计，合规性审计CCompliance test 符合性测试Composite break-even point 符合保本点Composite depreciation 综合折扣Composition 债务和解Compounding period 复利计算期Compound interest 复利Compound interest method of depreciation 复利折旧法Compound journal entry 符合分录Comprehensive annual financial report (CA
59、FR） 综合年度财务报告Comprehensive tax allocation 全面税收分摊CComptroller 主计长的变体，审计长Comptroller general 总审计长Computer-aided design (CAD) 计算机辅助设计Computer-aided design and manufacturing 计算机辅助设计与制造Computer-aided manufacturing 计算机辅助制造Computer conferencing 计算机视频讨论会Computer-integrated manufacturing (CIM) 计算机整合制造Computer
60、-numerically controlled (NCN) machines 计算机数控机器Computer security 计算机安全CConcentration banking 集中银行制Conceptual framework 概念框架Condensed financial statement 简明财务报表Conference board 世界大企业联合会Confidence interval 置信区间Confirmation 证实，函证Conformance costs (control costs) 合格成本（控制成本）Conglomerate financial statemen
61、t 集团公司财务报表Conglomerate merger 混合合并，联合CConsignment 寄销Consistency 一贯性，一致性Consolidate balance sheet 合并资产负债表Consolidate (consolidation) goodwill 合并商誉Consolidate financial statement 合并财务报表Consolidation 新设合并，合并Constant dollar accounting 不变美元会计Constant variance 不变方差Constrained optimization 约束最优化Constraint-
62、based costing 约束成本计算CConstraints 约束，限制Constraint equation 约束方程 Constraining (limiting ) factor 约束（限制）因素Construction-in-progress 在建工程Constructive dividend 推定股利Constructive ownership 推定所有权Constructive receipt 推定收入Constructive retirement 推定赎回，推定回购Consumed cost 耗用成本Consumer price index (CPI) 消费物价指数CCons
63、umers risk 消费者风险Consumption tax 消费税Contingent asset 或有资产Contingent liability 或有负债Contingent rental 或有租金Contingent reserve 或有准备Continuing account 连续账户Continuing investment 持续投资Continuing professional education (CPE) 继续职业教育，后续教育Continuity 继续经营Continuous audit 连续审计CContinuous budget 连续预算，滚动预算Continuous
64、 improvement (CI) 持续改进Contra account 抵消账户，对消账户Contract auditing 合同审计Contributed capital 缴入资本，实缴股本Contributed capital in excess of par 超面值投入资本Contribution approach to pricing 贡献毛利定价法Contribution margin (CM) 边际贡献，贡献毛益Contribution margin analysis 边际贡献分析Contribution (margin) income statement （边际）贡献利润表CC
65、ontribution margin method 边际贡献法Contribution margin (CM) ratio 边际贡献率，贡献毛益率Contribution margin (CM) variance 边际贡献差异Contribution price 贡献价格Control concept 控制观Control (controlling) account 控制账户，统奴账户Control chart 控制图表Controllability 可控制性Controllable costs 可控成本Controllable manufacturing overhead variance
66、可控制造费用差异CControllable variance 可控差异Controlled company 受控制公司Controlled foreign corporation (CFC) 受控制的国外公司Controller 主计长Control limits 控制范围，管理范围Controlling 控制Controlling company (parent )accounting 控股公司（母公司）会计Control risk 控制风险Control risk assessment 控制风险评估Control totals 控制总额CConvention 惯例Conventional
67、costing 传统成本计算法Conventional cost system 传统成本制度Conversion 换算，转换，兑换Conversion cost 加工成本Conversion price 转换价格Conversion ratio (rate) 兑换率，转换率，调换率Conversion value 转换价值Convertible debt 可转换债务Convertible security 可转换证劵“cook the books” 伪造账薄CCooperative 合作社，合作组织Coordinating 协调Copright 版权，著作权Core 磁芯，磁芯存储器Corne
68、r (LP) 角（线性规划）Corner point 角点Corporate joint venture 合营公司Corporate planning model 公司计划编制模型Corporation 股份有限公司Correcting entry 更正分录，修正分录Correlation 相关CCorrelation coefficient 相关系数Committee of sponsoring organizations (COSO) of the treadway commission 反虚假财务报告委员会的发起组织委员会Cost absorption 成本归属Cost accounti
69、ng 成本会计Cost accounting standards board (CASB) 成本会计准则委员会Cost accumulation 成本积累Cost allocation 成本分配Cost application 成本分配Cost apportionment 成本分派Cost assignment 成本分摊途径CCost assignment path 成本分摊途径Cost-based price 基于成本的价格Cost behavior analysis 成本性态分析Cost behavior pattern 成本形态模式Cost-benefit analysis 成本效益分析
70、Cost center 成本中心Cost control 成本控制Cost depletion 折耗成本Cost distribution 成本分发Cost driver 成本动因Cost driver analysis 成本动因分析CCost effective 有效成本Cost element 成本要素Cost estimation 成本估计Cost flow 成本流程Cost function 成本函数Cost hierarchy 成本层级Cost management 成本管理Cost management system (CMS) 成本管理系统Cost modules 成本模块Cos
71、t objects 成本对象Cost of capital 资本成本CCost of debt 债务成本Cost of equity capital 权益资本成本Cost of goods manufactured budget 制成品成本预算Costs of goods manufactured schedule 制成品成本表Cost of goods sold 销货成本Cost-of-living adjustment (COLA) 生活费调整Cost of new external common equity 新的外部普通股权益成本 Cost of prediction error 预测
72、误差代价Cost of preferred stock 优先股成本Cost of production report 生产成本报告CCost of retained earnings 留存收益成本Cost of sales 销售成本Cost-plus contract 成本加成合同Cost plus pricing 成本加成定价法Cost-plus transfer price 成本加成转移价格Cost pool 成本库Cost prediction 成本预测Cost principle 成本原则 Cost reapportionment 成本重新分摊 Cost-recovery method
73、 成本回收法Cost reduction program 成本降低计划CCost reference 成本参考Cost sheet 成本单，成本明细表Costs of conformance 合格成本Costs of nonconformance 不合格成本Costs of quality 质量成本Cost summary schedule 成本汇总表Cost-to-cost method 工程比例法Cost-volume formula 成本-数量公式Cost-volume-profit (CVP) analysis 成本-数量-利润分析，本量利分析Counterbalancing erro
74、r 自动抵消的差错Coupon bond 附息票债券CCoupon rate 票面利率，息票利率Covenant 保证条款Covered option 备兑期权Critical path method (CPM) 关键路线法Crashing 赶工Creative accounting 寻机性会计Credit 贷，贷项，贷记，信用，信贷Credit against tax 税收贷项Credit analysis 信用分析Credit balance 贷方余额Credit line 信贷额度CCredit memorandum 贷项通知单Creditor 债权人，债主creditorsequity
75、 债权人权益，债主权益Critical path 关键路线Critical path accounting 关键路线会计Critical path method (CPM) 关键路线法Crossfoot 交叉验算，交叉合计Cross-subsidy 交叉补贴Cryptography 密码学Culmination of earnings process 收入顶点法CCumulative activity cost累积作业成本Cumulative effect of a change in accounting principle 会计原则变更的累积影响Cumulative preferred s
76、tock 累积优先股Cumulative voting 累积投票Current account 往来账户Current asset 流动资产Current cost 现行成本Current cost accounting 显性成本会计Current cost /constant dollar 现行成本，Current liability 流动负债Current operating concept 本期营业观CCurrent ratio 流动比率Current value 现值，现行价值Current value accounting 现行价值会计Curtailment in pension p
77、lan 养老金计划的缩减Customer profitability analysis 客户盈利性分析Customer response time 客户反映时间Customer retention 客户维持率Customer value 客户价值Cutoff date 截止日期Cutoff rate 报酬舍取率Cost-volume-profit (CVP) analysis 本量利分析CCyberspace 电脑空间，网络空间，赛博空间Cycle billing 循环开单法cycle time 循环时间Cycle time compression 周转时间压缩Cypher 翻译，解码DDat
78、a base 数据库Data base management system (DBMS) 数据库管理系统Data interchange format (DIF) file 数据交换格式文档系统Data privacy 数据保密Data processing 数据处理Data of record 截止过户日期Daybook 日记薄，交易日记账Days purchase in accounts payable 应付账款的周转天数Days to sell inventory 存货销售天数，存货周转天数Death benefit 死亡受益额DDeath tax 死亡税Debenture 信用债券，无
79、担保债券Debenture capital 信用资本，债券资本Debit 借，借项，借记Debit and credit conventions 借贷惯例Debit memorandum 借项通知单Debt 债务Debt and equity securities 债务和权益证劵Debt-equity ratio 负债-权益比率Debt financing 债务融资Debt restructuring 债务重组DDebt service fund 偿债基金Debt to net worth ratio 负债兑净值比率Debug 排除错误，调试Decentralization 分权Decentr
80、alized organization 分权组织Decision-marking 决策Decision-marking under certainty 确定性条件下的决策Decision-marking under uncertainty 不确定性条件下的决策Decision model 决策模型Decision package 决策包DDecision rule 决策规则Decision support system (DSS) 决策支持系统Decision theory 决策理论Decision variable 决策变量Declaration date 宣告日Decryption 数据解
81、密Deductions 减免额，扣除额，减项Deed of trust 信托契约Deep discount bond 大幅度折价债券Defalcation 侵吞（挪用）公款Default 拖欠，违约DDefeasance 废止，取消，清偿Defensive interval ratio 防御区间比率Deferred annuity 递延年金，延期年金Deferred annuity contract 递延年金合同Deferred charge 递延费用Deferred compensation 递延酬劳Deferred cost 递延成本Deferred credit 递延贷项Deferred
82、 gross profit 递延毛利Deferred income tax charge 递延所得税费用Deferred income tax liability 递延所得税负债Deferred liability 递延负债DDeferred maintenance 递延维修费Deferred tax allocation 递延税款分摊Deficiency Deficiency 亏空量，不足额Deficiency letter 不足额信函Deficit 亏损，赤字Defined benefit pension plan 定额给付养老金办法Defined contribution pension
83、 plan 定额缴费养老金办法Deflation 通货紧缩Degree of financial leverage (DFL) 财务杠杆系数Degree of freedom (DF) 自由度Degree of operation leverage (DOL) 经营杠杆系数Degree of relative liquidity (DRL) 相对流动性系数 Degree of total leverage (DTL) 总杠杆系数DDelinquent tax 拖欠税款，滞纳税款Delivery basis 交换法Delivery cycle time 交货周转时间Delivery time 交
84、货时间Delphi method 德尔菲法Demand deposit 活期存款，即期存款Denominator level 权重，除数水平Denominator variance 权重差异，除数差异Departmental rate 部门费用率Dependent 受抚养人Dependent variable 因变量DDepletion 折耗Deposits in transit 再途存款Depreciable asset 应计提折旧资产Depreciable cost 应计提折旧成本，可折旧成本Depreciable life 应计提折旧年限Depreciation 折旧，贬值Depreci
85、ation accounting 折旧会计Depreciation recapture 回抵折旧Derivative 衍生工具，衍生产品Desk-top software 桌面软件DDetachable stock warrant 可分离认股权证Detailed audit 详细审计Development stage enterprise 发展阶段企业Data interchange format (DIF) file 数据交换格式文档系统Differential 差量，差别Differential analysis 差量分析Differential cost 差量成本Digital comp
86、uter 数字计算机Digital signature 数字签名Diluted earnings per share 释的每股收益，摊薄后每股收益Dilution 解释，摊薄DDirect access 直接存取Direct allocation method 直接分摊法Direct cost 直接成本Direct costing 直接成本计算法Direct financing lease 直接融资租赁Direct labor 直接人工Direct labor budget 直接人工预算Direct labor efficiency variance 直接人工效率差异Direct labor
87、rate variance 直接人工工资率差异Direct labor time standards 直接人工时间标准差异Direct labor variance 直接人工差异DDirect material 直接材料Direct materials budget 直接材料预算Direct materials price standards 直接材料价格标准Direct materials price variance 直接材料价格差异Direct materials quantity standard 直接材料数量标准Direct materials quantity (usage, ef
88、ficiency) variance 直接材料数量（用量，效率）差异Direct materials variances 直接材料差异Direct materials yield variance 直接材料产出差异Direct method 直接法Director 主任，董事Directors report 董事会报告DDirect test of financial balance 财务余额的直接测试Direct tracing 直接追踪Direct write-off method 直接冲销Disbursement 支付，付出，付款Disclaimer 无法表示意见Disclosure 披
89、露，披露事项Discontinued operation 终止经营，终止业务Discount 贴现，折扣，折价Discounted cash flow (DCF) techniques 贴现现金流量法Discounted payback period 贴现回收期法Discounted present value 折现值DDiscount lost 丧失折扣Discount rate 贴现率，折扣率Discovery sampling 发现抽样Discovery value accounting 发现价值会计Discretionary cost 操控性成本，酌定性成本Discretionary
90、(fixed) cost 操控性（固定）成本，酌量成本Discussion memorandum 讨论备忘录Disinvestment 退资，减资Disk 磁盘，光盘Diskette 磁盘，磁碟Disposable income 可用收入，可支配收入DDisposal date 处置日，清理日Disposition of variances 差异处理Distress price 处理价，削价Distributed processing 分布式处理Distributed computer system 分布式计算机系统Distribution cost 推销成本Distribution to o
91、wners 分配给所有者Disturbance term 干扰项Diversifiable risk 可分散风险Diversity 多样性，差异DDiversity segmentation 多样性分割Dividend 股利，股息Dividend exclusion 股利免税Dividend growth model 股利增长模型Dividend payout 股利发放率，股利支付率Dividends in arrears 积欠股利Dividend yield 股利收益率Divorce 离婚Dollar accountability 货币收支会计责任Dollar unit sampling (
92、DUS) 货币单位抽样Dollar value LIFO 金融后进先出法DDomestic corporation 国内公司Domestic international sales corporation (DISC) 国内国际销售公司Donated capital 捐赠资本Double declining balance method 双倍余额递减法Double entry bookkeeping 复式簿记Double extension method 双重乘算法Download 下载Draft 汇票Drawing account 提款账户Decision support system (D
93、SS) 决策支持系统DDual pricing 双重定价法Dual problem 对偶问题，成对问题Due date 到期日Dummy activity 虚拟作业Dynamic programming 动态规划EEarliest finish time 最早完工时间Earliest start time 最早开工时间Earliest time 最早时间Early extinguishment of debt 提前清偿债务Earned income 已获收益Earned income credit 已获收益减免Earned surplus 盈余公积Earning power 盈利能力，收益能力
94、Earnings 盈利，盈余，收益Earnings forecast 盈利预测，收益预测Earnings per share (EPS) 每股收益EEconomic life 经济寿命Economic order quantity (EOQ) 经济订购量，最优订购量Economic order quantity model 经济订货量模型，最有订货量模型Economic production run size 经济生产运营规模Economic production run size model 经济生产运营规模模型Economic profits 经济利润Economic value adde
95、d (EVA) 经济增加值Edit control 编辑控制Education travel deduction 教育旅费减免Effective interest method 实际利率法Effective interest rate 实际利率EEffectiveness 效率，有效性Effective tax rate 实际税率Efficiency 效率，效能Efficiency variance 效率差异Efficient market Hypothesis 有效市场假说Electronic commerce (EC) 电子商务Electronic data interchange (ED
96、I) 电子数据交换Electronic fund transfer system (EFTS) 电子资金转移系统Electronic mail 电子邮件Elements of balance sheet 资产负债表要素EEliminations 抵消，消除Embezzlement 侵吞，挪用Employee empowerment 职工授权Employee retirement income security act of 1974 (ERISA) 1974年职工退休收入保障法案Employee stock ownership plan (ESOP) 员工持股计划Employment cost
97、 index (ECI) 雇佣成本指数Encoding 编码，译码Encryption 数据加密Encumbrance 保留数，约定数，财产留置权Ending inventory 期末存货Endorsement 背书EEngagement letter 业务约定书Engineered capacity 技术性生产能力Engineered costs 技术性成本Engineering analysis 技术分析Enrolled agents 注册代理人Enterprise accounting 企业会计Entertainment expense deduction 交际费用减免，招待费减免Ent
98、ity 主体，实体Entity accounting 单位实体会计，独立会计Entity theory 主体理论，个体理论，实体理论Entrepreneur 企业家，传业者EEntry 分录，记录Entry value 买入价值Equalization 均衡，平等化Equalization reserve 均衡准备Equation method 方程方式equipment trust certificate 设备信托证劵Equity 权益，产权Equity financing 权益筹资Equity method 权益法Equity spread 权益差额Equivalent productio
99、n 月当产量EEquivalent taxable yield 等效应税收入Equivalent uniform annual cost 等效年均成本Equivalent units 月当数量，当量Error 错误，误差Error term 误差项Escapable cost 可规避成本Estate accounting 遗产会计Estate planning 遗产规划Estate tax 遗产税Estimated cost 估计成本Estimated liability 预计负债Estimated tax 估计税收EEvaluation of internal control 内部控制评价E
100、vidence 证据Examination 检查，审核，考试Except for opinion 例外意见Exception 例外情况，异议，异常Exception report 列外情况报告Excess capacity 过剩生产能力Excess itemized deduction 超额税收减免项目Excess present value index 超现值指数EExchange 交换，交易所，兑汇Exchange gain (loss) 汇兑利得（损失）Exchange rate 汇率Excise tax 特许权税Ex-dividend 除股利，除息Executive games 高级主
101、管竞赛Exempt income 免税收益Exemption 免税额Exemption organization 免税组织Exercise price 行权价格，执行价格EExit value 出手价值Expected actual capacity 预期实际生产能力Expected annual activity 预计年度业务水平Expected monetary value 期望货币价值Expected time for an activity 预计作业时间Expected value 期望值Expected value of perfect information 完全信息的预期价值Ex
102、pected volume 预计产量Expenditure 支出，费用EExpert system 专家系统Exponential smoothing 指数平滑法Exposure draft 征求意见稿Ex-rights 不带新股认购权，除权Extended normal costing 延伸正常成本计算法Extension of time for filing 纳税申报时间展期External audit 外部审计External auditor 外部审计师External document 外部文件External failure costs 外部故障成本，外部事故成本EEnterpris
103、e resource planning (ERP) 企业资源规划Extranet 企业外部网Extraordinary item 非常项目Extraordinary repairs 非常修理，特别修理FFace value 面值Facility level activities 维持水平作业Factoring 应收账款出售Factory burden 工厂负担，制造费用Factory ledger 工厂分类账Factory overhead 工厂制造费用Factory overhead budget 工厂制造费用预算Failure costs 故障成本，事故成本Fair labor stand
104、ards act (FLSA) 美国公平劳动标准法Fair market value 公允市价Fairness 公允性FFair trade price 公平交易价格Financial accounting standards board (FASB) 美国财务会计准则委员会Favorable variance 有利差异，顺差Feasibility study 可行性研究Feasible solution 可行解Federal income taxes 联邦所得税Federal insurance contribution act (FICA) 美国联邦社会保险税法Federal reserv
105、e bank 美国联邦储备银行Federal reserve board (system) 美国联邦储备委员会（系统）Federal trade commission (FTC) 美国联邦贸易委员会Federal unemployment tax act (FUTA) 美国联邦失业保险税法feedback 反馈FFees 费，酬金The magazine for financial executives 财务经理协会：财务经理杂志Fidelity bond 忠实保险契约，员工信用保险Fiduciary 托管人，受托人Fiduciary accounting 托管会计Fiduciary fund
106、 托管基金Field 字段First-in ,first out (FIFO) 先进先出法Filing status 申报纳税身份Financial accounting 财务会计FFinancial accounting foundation (FAF) 美国财务会计基金会Financial accounting standards board (FASB) 美国财务会计准则委员会Financial analysis 财务分析Financial analysis journal 财务分析期刊Financial analysis software 财务分析软件Financial budget
107、财务预算Financial decisions 财务决策Financial derivative 金融衍生工具Financial engineering 金融工程Financial executives institute (FEI) 财务经理协会Financial forecast 财务预测FFinancial future 金融期货Financial highlight 财务摘要Financial information system 财务信息系统Financial leverage 财务杠杆，举债经营Financial model 财务模型Financial planner 理财师Fin
108、ancial planning models 财务计划编制Financial projection 财务预测Financial ratio 财务比率Financial ratio analysis 财务比率分析Financial reporting 财务报告FFinancial risk 财务风险Financial statement 财务报表Financial statement analysis 财务报表分析Financial statement audit 财务报表审计Financial activities 筹资活动Financing lease 融资租赁Finished goods
109、inventory 产成品存货First-in,first-out costing 先进先出存货成本计价法First-stage allocation 第一阶段分配Fishbone diagrams 鱼骨图Fiscal year 会计年度，财政年度FFixed asset 固定资产Fixed asset-to-equity capital ratio 固定资产对权益资本比率Fixed asset turnover 固定资产周转率Fixed asset unit 固定资产种类Fixed budget 固定预算Fixed charge 固定费用Fixed-charge-coverage ratio
110、 固定费用保障比率Fixed cost 固定成本Fixed disk 硬盘Fixed (factory) overhead 固定（工厂）制造费用Fixed overhead spending (budget) variance 固定值在费用耗费（预算）差异FFixed overhead variance 固定制造费用差异Fixed overhead volume (denominator) variance 固定制造产量（标准）差异Fixed price 固定价格Fixture 固定装置Flash report 快报Flat tax 统一税，均率税Flexible budget formula
111、 弹性预算公式Flexible budgeting 弹性预算Flexible budget variance 弹性预算差异Flexible factory 弹性工厂Flexible manufacturing system (FMS) 弹性制造系统FFlextime 弹性上班制Float 发行，不抵用存浮存，款Floating capital 浮动资金Floating (flexible) exchange rate 浮动弹性汇率Flotation cost 筹资成本Flowchart 流程图Flow of costs 成本流程Flow process chart 流程图Flow statem
112、ent 流量表Focused factory 集中工厂，聚焦工厂FFooting 合计Footnote 附注，脚注Forcing allocation 强行分配Foreign corporation 国外公司Foreign corrupt practices act 反国外行贿法Foreign currency futures 外币期货Foreign currency transaction 外币交易，外币业务Foreign personal holding company 国外个人拥有公司Foreign sales corporation （FSC) 国外销售公司FForeign tax 国
113、外税收Foreign tax credit 国外税收贷项Forfeiture 罚金，丧失，没收物Forgery 伪造Format 形式，格式，格式化Form of balance sheet 资产负债表格式FORTRAN (formula translation ) 公示翻译语言Forward accounting 预期会计Forward exchange contract 远期外汇合同Forward financial statement 预期财务报表Forward rate 远期汇率FFractional share 零星股份Framework 软件Franchise 特许权，专营权Fra
114、nchise fee revenue 特许权费收入Fraud 欺诈，舞弊Free cash flow 自由现金流Free on board (FOB) 船上交货价格，离岸价格Freight-in 运入运费，购货运费Freight-out 运出运费，销货运费Frequency distribution 频数分布Fringe benefit 额外福利FFront-end loading 项目前期工作F-test F-检验Full costing 全部成本计算法Full cost method 全部成本法Full-cost-plus pricing 全部成本加成定价法Full cost profit
115、 margin 完全成本的边际利润Full disclosure 充分揭示，充分披露Full faith and credit 完全信心和信用Full product cost 完全产品成本Fully vested 完全得的Functional accounting 只能会计FFunctional classification 按职能分类Functional currency 功能性货币Functional decomposition 职能分解Functional games 只能竞赛Functional reporting of expenses 俺只能报告费用Function cost 职
116、能成本Function key 功能键Fund 基金，资金，专款，融资Fund accounting 基金会计Fundamental analysis 基本面分析Funded debt 长期债务FFunded pension plan 滞留基金的养老金计划Funds-flow-adequacy ratio 资金周转充足率Funds-flow-fixed-charge coverage 资金周转对固定费用的保障倍数Fund theory 基金理论Furniture and fixtures 器具装置Futures contract 期货合同Future value 终值Future value
117、of an annuity 年金终值GGenerally accepted accounting principles (GAAP) 公认会计原则Gain 利得Gain contingency 或有利得Game theory 博弈论Gantt chart 甘特图，线条图General accounting office(GAO) 美国审计总署General agreement on tariffs and trade (GATT) 关贸总协定General and administrative expenses 总务及管理费用，一般管理费用General balance sheet 总资产负债
118、表General business credit 一般商业信贷General contingency reserve 一般意外准备 General fixed asset account group 一半固定资产庄户类GGeneral fund 普通基金General journal 普通日记账General ledger 总分类账General long-term debt account group 一般长期负债账户类General accepted accounting principles 公认会计原则General accepted auditing standards (GAAS)
119、 公认审计准则 General obligation bond 普通责任债券 General partner 普通合伙人 General price index 一般价格指数 General price level accounting 一般物价水平会计 General-purpose financial statement 通用财务报表GGeneral revenue sharing 一般收入分享Gift tax 赠与税Goal congruence 目标一致Goal programming 目标规划Goal seeking 目标寻找Going concern 持续经营Going-conce
120、rn value 持续经营价值Going public 上市Golden parachute agreement 金色降落伞协议Goodness-of-fit 拟合度Goods 商品，货物Goods and services 商品和服务GGoods-in-process inventory 在制品存货Goodwill 商誉Government accounting journal 政府会计师杂志Government accounting 政府会计Government accounting standards board (GASB) 美国政府会计准则委员会Governmental budget
121、ing 政府预算编制Government fund 政府基金Grant-in-aid 补助金Granularity 细分Graphical method 图解法Graphical method of LP 线性规划的图解法GGraphic software 绘图软件Greenmail payment 绿色邮件付款，赎金支付Gross income 总收益，毛利Gross margin 毛利Gross margin pricing 毛利定价法Gross margin ratio 毛利率Gross dmestic product (GDP) 国内生产总值 Gross price method 总价
122、法 Gross profit 毛利 Gross profit analysis 毛利分析 Gross profit margin 毛利边际 Gross profit method 毛利法GGross-profit ratio 毛利率Gross sales 销售收入总额Group depreciation 分类折扣Group financial statement 集团财务报表Growth rate 增长率Growth stock 成长股Guaranteed bond 担保债券HHalf-year convention 半年惯例Hard copy 硬拷贝，复印件Hard disk 硬盘Hardw
123、are 硬件Hashing 散列分组查找算法Hash total 数位总和Head of household 户主Hedge 套期保值，期限对低交易Heterogeneity 异质性Heteroscedasticity 异方差性Hidden reserve 秘密准备，隐匿准备HHierarchy of cost 成本分层 Highlight 最突出部分High-low method 高低点法Historical cost 历史成本Historical cost accounting 历史成本会计Historical summary 历史资料汇总Holders of record 在册股东Hol
124、ding company 控股公司，股权公司Holding cost 持有成本Holding gain ,loss 资产持有损益Holding period 持有期HHome office deduction 家庭办公费用扣除Homogeneity 同质性Homogeneous cost pool 同质成本库Homoscedasticity 同方差性Horizontal analysis 横向分析，水平分析Horizontal audit 横向审计Human resourse accounting 人力资源会计Hurdle rate 最低期望收益率Hypertext 超文本Hypotheses
125、 testing 假设检验IInternational congress of accountants (ICA) 国际会计师大会Institute of chartered financial analysis (ICFA) 注册金融分析师学院Idle capacity 闲置生产能力Idle capacity variance 闲置生产能力差异Idle time 空闲时间，停工时间If-converted method 假设转换法Illegal act 非法行为Illiquid 非流动的，不能兑现的Impact statement 影响报告书Impairment of capital 资本减
126、损Impairment of value 价值损失Imperfect market 不完全市场IImplementation,bottom up approach 执行，自上至下法Implicit cost 隐含成本Impound 扣押Imprest fund 定额备用金Improvement 改良Imputed cost 假设成本Imputed interest 假设利息Inadequacy 不适用Incentive stock option (ISO) 激励性股票期权In-charge accountant 主任会计师Income 收益IIncome account 损益账户，收益账户In
127、come bond 收益债券Income deduction 收益减除Income exclusion rule 所的除外规则Income from continuing operation 持续经营收益Income from discontinued operations 持续经营收益，终止经营收益Income realization 收益的实现Income smoothing 利润平滑Income splitting 分散收入Income statement 利润表Income summary 损益汇总Income tax 所得税IIncorporated 组成公司的，合成一体的Incre
128、mental analysis 增量分析Incremental cost-allocation method 增量成本分摊法Incremental (differential) cost 增量（差量成本）成本Incremental revenue allocation 增量收入分配Indefinite reversal 无限期转回Indenture 契约，合约Independence 独立性Independent 独立Independent accountant 独立会计师Independent variable 自变量Indexation 指数化IIndexed bond 指数化债券Inde
129、xing 标定指数Index-number trend series 指数趋势系列 Index options 指数期权Indirect cost 间接成本Indirect labor 间接人工Indirect liability 间接负债Indirect manufacturing expenses 间接制造费用Indirect materials 间接材料Indirect tax 间接税Individual retirement account (IRA) 个人退休金账户Industrial development bond (IDB) 工业发展债券IIndustrial engineer
130、 工业工程师Industrial revenue bond 工业收益债券Industry ratios 行业比率Industry standards 行业标准Inflation 通货膨胀Inflation accounting 通货膨胀会计Information processing 信息处理Information retrieval 信息检索Information return 信息申报Information system 信息系统Inheritance tax 遗产税，继承税IInitiation date 开始日，上市日Input cost 投入成本Input-output analys
131、is 投入产出成本 Inquiry 询问，调查Inside director 内部董事Insider 知情人，内幕人Insolvency 无偿债能力Inspection time 检查时间Inspector general 检察长，监察长Instability index of earnings 利润不稳定指数Installment sale 分期付款销售IInstallment (sales) method 分期付款（销售）法Institute of chartered accountants in England and Wales 英格兰和威尔士特许会计师协会Institute of c
132、hartered accountants in Scotland 苏格兰特许会计师协会Institute of chartered financial analysis (ICFA) 注册金融分析师学院Institute of internal auditors (IIA) 内部审计师协会Institute of management accounting (IMA) 管理会计师协会Institutional investor 机构投资者Insurance 保险Insure 保险Intangible asset 无形资产Intangible drilling cost (IDC) 无形剸进成本
133、IIntangible value 无形价值Integer programming 整数规划Integrated software 集成软件Integrated test facility 整合性测试设备Intensity 强度Interactive financial planning system (IFPS) 交互式财务计划系统Inter-american accounting association (IAAA) 美洲会计协会Intercept 截距Intercompany account 公司间往来账Intercompany elimination 公司间抵消Intercompany
134、 profit 公司间利润IInterest 利息，权益Interest coverage ratio 利息保障倍数Interest deduction 利息减除Interest expense 利息费用Interest method 实际利率法Interest on investment 投资利息Interest rate 利率Interest rate futures利率期货Interest rate risk 利率风险Interface 接口，界面Intergovernmental revenue 政府间收入Interim audit 期中审计IInterim financial sta
135、tement 中期财务报表Interim report 中期报告Internal audit 内部审计Internal auditor 内部审计师Internal document 内部文件Internal failure costs 内部故障成本，内部事故成本Internal rate of return (IRR) 内含报酬率Internal reporting 内部报告Internal revenue code 内部税收法规IInternal revenue service (IRS) 美国国内税务局Internal service fund 内部服务基金International ac
136、counting standards committee (IASC) 国际会计准则委员会International auditing practices committee (IAPC) 国际审计事务委员会International bank for reconstruction and development (IBRD) 国际复兴开发银行International congress of accountants 国际会计师大会International federation of accountants (IFA) 国际会计师联合会International monetary fund
137、(IMF) 国际货币基金组织Inter-period income tax allocation 跨期所得税分摊IInterpretation 解释Intranet 公司内部互联网Intra-period tax allocation 跨期税款分摊Inventoriable cost 存货成本Inventory 存货，盘存，财产清单Inventory control 存货控制Inventory models 存货模型Inventory observation 存货观察Inventory profit 存货利润Inventory reserve 存货准备IInventory status fil
138、e 存货状况文件Inventory turnover 存货周转率，存货周转次数Inventory valuation 存货计价Investing activities 投资活动Investment adviser 投资顾问Investment banker 投资银行Investment capital 投资资本Investment center 投资中心Investment software 投资软件Investment turnover 投资周转率Invoice 发票，发货单IInvoluntary bankruptcy 强制性破产Involuntary conversion 强制变换Irr
139、elevant costs 无关成本ISO9000Issued capital stock 已发行股票Itemized deduction 逐项扣除JJob order 分批生产通知单，工作命令Job order costing 分批成本计算法Job (order) cost sheet 分批（订货）成本单Joint and several liability 连带负债，共同负债Joint cost 联合成本Joint products 联产品Job project-performance cost variance 工作方案执行成本差异Job project-schedule cost va
140、riance 工作方案安排成本差异Joint return 联合申报Joint stock company 联合股份公司Joint tenancy 联合租赁JJoint tenancy with right of survivorship 拥有生存者取的权的联合租赁Joint venture 合营Journal 日记账，分录薄Journal entry 分录，日记账分录Journalize 编制分录，记日记账Journal of accounting research 会计研究杂志Journal voucher 分录凭单Judgment 判断，判决Judgment sample 判断抽样法Ju
141、nior accountant 初级会计师Junior stock 非优先股JJust-in-time (JIT) 适时制Just-in-time (JIT) manufacturing 适时制造Just-in-time (JIT) production system 适时生产制KKiting 开空头支票，挪用LLabor efficiency variance 人工效率差异Labor intensive 劳动密集型Labor low 劳动法Labor rate (price) variance 人工工资率（价格）差异Labor standard 人工标准Labor variance 人工差异
142、Laggard industry 落后行业Lagging indicators 落后指标，后续指标Land improvements 土地改良Lapping 截留挪用Lapse 失效LLapsing schedule 固定资产增减明细表，折旧明细表Last-in,first-out 后进先出法Latest finish time 最迟完工时间Latest start time 最迟开始时间Latest time 最迟时间Leading indicators 领先指标，前导指标Lead time 提前期，准备期，间隔期Learning curve 学习曲线Lease 租赁Leaseback 回租
143、Leasehold improvement 租赁物改良LLeast-squares analysis 最小平方法分析，最小二乘法分析Least-squares method 最小平方法，最小二乘法Ledger 分类账Legal capital 法定资本Legal exchange information service (LEXIS) 法律交流信息服务中心Legal liability 法定负债，法律责任Less-developed countries (LDC) 不发达国家Lessee 承租人Lessor 出租人Letter of credit 信用证Letter of recommenda
144、tion 建议信，管理建议书Letter of representation 管理当局申明书Leverage 举债经营，杠杆作用LLeveraged buyout 杠杆收购Leverage lease 杠杆租赁Levy 征收Liability 负债，责任Liability dividend 负债股利Liability tax allocation method 税收分摊债务法Lien 留置权Life cycle 生命周期，耐用周期Life-cycle analysis 生命周期分析Life-cycle budget 生命周期预算Life-cycle costing 生命周期成本计算法LLife
145、 insurance 人寿保险Limited audit 局部审计，限定审计Limited liability 有限责任Limited liability company (LLC) 有限责任公司Limited partner 有限合伙人Limited review CPA 有限复核注册会计师Limit order 限价单Line and staff 在岗人员和助手Linearity 线性Linear programming 线性规划Linear regression 线性回归LLine authority 在岗职权Line item budget 分项预算，明细支出预算Line of bus
146、iness reporting 业务报告Line of credit 信贷额度，信用额度Liquid 流动，可清偿Liquid asset 流动资产Liquidation dividend 还本股利。清算股利Liquidation 清算Liquidation value 清算价值Liquidity 流动性，清偿能力Liquidity index 流动性指标LLiquidity ratio 流动性比率Listed securities 上市证劵Loan 贷款Loan capital 借贷资本Loan fund 贷款基金Local area network (LAN) 局域网，本地网Lodging
147、 寄宿，租房Log 日志LLogistic information system 物流信息系统Long-form report 长式报告 Long-lived asset 耐用资产，长期资产Long-range budget 长期预算Long-term asset 长期资产Long-term debt 长期债务Long-term liability 长期负债Loss 损失，亏损Loss contingency 或有损失LLotus 1-2-3 软件Lower of cost or market 成本与时家孰低法Lump-sum purchase 整体购买，一揽子购买MMachine-hour
148、机器工时Machine language 机器语言Macro accounting 宏观会计Macros 宏Modified accelerated cost recovery system (MACRS) 修正的加速成本回收制度Mainframe 主机，大型计算机Maintenance 维护，维修，维修费Make-or-buy decision 自制或外购决策Malpractice insurance 渎职保险Managed cost 可控成本MManaged (fixed) cost 可控（固定）成本Management accounting 管理会计Management advisory
149、 services (MAS) 管理顾问服务Management audit 管理审计Management by exception 例外管理Management by objective (MBO) 目标管理Management control system 管理控制系统Management decision cycle 管理决策周期Management game 管理竞赛Management information system (MIS) 管理信息系统Management letter 管理建议书MManagement review 管理审计，管理复核Management science
150、 管理科学managements discussion and analysis of earnings 管理层讨论和收益分析Managerial effort 管理努力Managerial (management) accounting 管理会计Managerial motivation 管理动机Manufacturing and production system 制造与生产系统Manufacturing cells 制造单元Manufacturing cost flow 制造成本流程Manufacturing costs 制造成本Manufacturing cycle efficienc
151、y 制造周期效率MManufacturing cycle time 制造周期时间Manufacturing expense 制造费用Manufacturing lead time 制造前置时间Manufacturing overhead 制造费用Manufacturing overhead volume variance 制造费用产量差异Manufacturing resource planning 第二代制造资源计划Margin 边际Marginal analysis 边际分析Marginal cost 边际成本Marginal costing 边际成本计算法Marginal income
152、边际收益MMarginal income ratio 边际收益率Marginal revenue 边际收入Marginal tax rate 边际税率Margin of safety 安全边际Marital deduction 婚姻减免Markdown 减价，降价Marketable security 有价证劵Market index of stock prices 股票价格市场指数Marketing expense 销售费用Market price 市价Market risk premium 市场风险溢价MMarket share variance 市场份额差异Market size var
153、iance 市场规模差异Market transfer price 市场转移价格Market value 市场价值Market value method 市场价值法Markup 涨价，加价MAS90 软件Master (comprehensive) budget 总（全面）预算Matching 配比Matching grant 按比例补助MMaterial 材料，原料，重要的Materiality 重要性Material Mix 材料组合Material Mix variance 材料组合差异Material requirement planning (MRP) 材料需求计划编制Materia
154、l requisitions 领料单Materials price variance 材料价格差异Material purchase price variance 材料购买价格差异Material quantity (usage) variance 材料数量（用量）差异Materials variance 材料差异Mathematical mode 数学模型Mathematical programming 数学规划MMaturity 到期日Maturity value 到期值Maximization 最大化Maximum capacity 最大化生产能力Maximum practice cap
155、acity 最大实际生产能力Maximum tax 最高税率Meal expense deduction 餐费折扣Mean 均值Median 中位数Medical expense deduction 医疗费用折扣Memory 存储器，内存MMenu 菜单Merchandise inventory 商品存货，商品盘存Merger 兼并，吸收合并Metcalf report 麦卡夫报告Micro accounting 微观会计Microcomputer 微型计算机Microprocessor 微型处理器Minicomputer 小型计算机Minimization 最小化Minimum cash b
156、alance 最低现金余额Minimum lease payments 最低租赁付款MMinimum pension liability 最低养老金负债Minimum required rate of return 最低必要报酬率Minimum tax 最低税收Minority interest 少数股权Miscellaneous expense 杂项费用Misleading 误导Mixed cost 混合成本Model 模型Modeling language 建模语言Modem 调制解调器Modified accelerated cost recovery system修正的加速成本回收制度
157、Modified accrual 修正的应计制，修正的责权发生制MModular design 标准设计，积木化设计Monetary item 货币性项目Money 货币Money market 货币市场Money order 汇票Monte carlo simulation 蒙特卡罗模拟Monte carlo technique (method or analysis) 蒙特卡罗技巧（方法或分析）Mortgage 抵押Mortgage bond 抵押债券Mortgage interest deduction 抵押利息扣除Most likely time 最可能时间Moving average
158、 移动平均MMoving average inventory method 移动平均存货法Moving expense deduction 迁移费扣除Moving time 移动时间Material requirement planning (MRP) 材料需求计划编制Multicollinearity 多重共线性Multiple discriminant analysis (MDA) 多重判别式分析Multiple overhead rates 多重间接费用率Mutiple recording of transaction 交易多重记录Mutiple regression 多重（元）回归Mu
159、tiple regression analysis 多重（元）回归分析 MMutiple-step income statement 多步式利润表，分段式利润表Mutiple-step cost reassignment 多步式成本再分配Multitasking 多任务处理 Municipal bond 市政债券Municipal financial officers association (MFOA) 市政财政官员协会Mutual fund 互助基金Mutually exclusive investment 互斥投资NNational association of accountants
160、(NAA) 全国会计师联合会National association of securities dealers (NASD) 全国证劵交易协会National automated accounting research system (NAARS) 全国自动会计查询系统National commission on fraudulent financial reporting (treadway commission) 反欺诈财务报告全国委员会（ treadway委员会）National income accounting 国民收入会计National public accountant 全国
161、公共会计师Natural business year 自然营业年度Negative assurance 消极保证Negative confirmation 消极式函证，否定式函证NNegative goodwill 负商誉Negligence 疏忽，失察Negotiated price 协议价格Negotiated transfer price 协议转移价格Net 净（额）Net assets 净资产Net cash inflow 现金流入量净额Net income 净收益，净利Net loss 净亏损，净损失Net of tax 税后净额Net of tax method 税后净额法NNet
162、 operating loss (NOL) 营业净损失Net present value (NPV) 净现值Net present value method 净现值法Net price method 净价法Net proceeds 净收入，净所得Net profit 净利润Net purchase 购贷净额Net realizable value 可变现净值Net sales 销售收入净值Network 网络Net working capital 运营资金NNet worth 净值，资本净值Neural network 神经网络Neutrality 中立性New york stock exch
163、ange 纽约证卷交易所Nodal cost flow network 成本流程节点网络Node 节点Nominal account 名义账户，虚账户Nominal capital 名义资本，额定股本，票面股本Nominal interest rate 名义利率Non business expense deduction 业务费用扣除Noncash expense 非付现费用NNoncash investment and financial transactions 非付现投资和融资活动Nonconformance costs 不合格成本Non controllable cost 不可控成本N
164、on controllable risk 不可控风险Nondeductible tax 不可扣除税收Non diversifiable risk 不可分散风险Noninterest-bearing note 无息票据，不带息票据Non inventoriable cost 不可计入存货成本，无盘存成本Nonlinearity 非线性Nonmanufacturing expense 非制造费用 Nonmonetary exchange 非货币交易Nonmonetary item 费货币性项目NNonparametric statistics 非参数统计Nonproductive capacity
165、 非生产性能力Nonprofit accounting 非营利会计Nonprofit organization 非营利组织，非营利机构Nonpublic company 非上市公司Nonreciprocal transfer 单项转移，非互换转移Nonrecurring非经常性Non routine decision 非日常性决策，非常性决策Nontaxable gross income 非应税总收入Nontaxable investment income 非应税投资收益Non value-added activity 不增值作业NNon value adding cost 不增值成本Non-
166、par-value capital stock 无面值股本Normal absorption costing 正常完全成本计算法Normal activity 正常业务水平Normal capacity 正常生产能力Normal costing 正常成本计算法Normal costs 正常成本Normal distribution 正态分布Normal equations 标准方程Normal pension cost 正常养老金成本Normal spoilage 正常损坏，正常成本NNormal stock method 正常存量法Note payable 应付票据Note receivab
167、le 应收票据Note receivable discounted 应收票据贴现Not-for-profit organization 非营利组织Not-sufficient-funds check (NSF check) 空头支票Number of days inventory is held 存货持有天数OObjective function 目标函数Objective probability 客观概率Objectives of financial reporting 财务报告目标Objectives of financial statement 财务报表目标Objectivity 客观性
168、Observation test 客观性测试Obsolescence 陈旧，报废，过时Occupational safety and health act 职业安全与卫生法案Optical character recognition (OCR) 光学字符识别Off-balance sheet asset 资产负债表外资产OOff-balance sheet financing资产负债表外融资Off-balance sheet liability 资产负债表外负债Office of management and budget (OMB) 管理与预算办公室Offset account 抵消账户Of
169、fsetting error 抵消差错On account 赊账100% apportioned cost driver 100%分配成本动因on-line 在线On-line data base 在线数据库On-line processing 在西安数据处理On-line searching 在线搜索Open account 未结清账户OOpen book management 财务共享管理Open-end mutual fund 开放式互助基金Opening entry 开账分录，开始分录Operating activities 经营活动Operating budget 营业预算Opera
170、ting budget sequence 营业预算顺序Operating capacity 经营生产能力Operating cycle 营业周期，营业循环Operating decisions 经营决策Operating environment 操作界面Operating expenses 营业费用OOperating income 营业利润，营业收入Operating lease 经营租赁Operating leverage 经营杠杆Operating loss 营业亏损Operating performance ratio 营业业绩比率Operating revenue 营业收入Opera
171、ting Risk 经营风险 Operating system 操作系统Operational audit 经营审计Operational cost driver 经营成本动因Operational (operating) budget 经营（营业）预算Operation costing 经营成本计算法OOperations 经营活动Operations research (OR) 运筹学Operations strategy 经营战率Opinion 意见，观点Opportunity cost 机会成本Opportunity cost approach 机会成本法Optical charact
172、er recognition (OCR) 光学字符识别Optimal capital structure 最资本机构Optimal (optimum) solution 最优解Optimal price 最优价格Optimistic time 乐观时间OOptimization 最优化Optimization model 最优化模型Option 期权，选择权Order entry 订单记录Ordering costs 订单成本Order receipt time 订单处理时间Ordinary annuity 普通年金Ordinary income 经常项目收益Organizational st
173、ructure 组织结构Organization chart 组织结构图Organization costs 开办费OOriginal entry 原始记录，原始分类Other asset 其他资产Outgo 支出Outlay 费用，支出Outlay cost 实支成本Out-of-pocket cost 付现成本Outside director 外部董事Outsourcing 外部采购，外包Outstanding capital stock 流通在外股本Outstanding check 未兑现支票Over absorption 超额分配，多分配数Over applied overhead
174、分摊过多的间接费用OOverdraft 透支Overhead application 制造费用分配Overhead cost 制造成本Overhead rate 制造费用分配率Over-the-counter (OTC) market 场外交易市场owners equity 业主权益，所有者权益Overhead variance 制造费用差异PPaid-in capital 投入资本Paid-in surplus 资本公积Paper profit 账面利润，盈余Parallel processing 并行处理，多重处理Parameter 参数Parent company 母公司，控股公司Par
175、ity price 平价指数Partially amortize loans 部分分摊贷款PPartial productivity 但要素生产率Participative budgeting 员工参与性预算Partnership 合伙企业Par value 票面价值，面值Password 密码Past cost 过去成本Patent 专利权Payable 应付款项Payback period 回收期Payback reciprocal 回收期倒数Payment in kind 实物支付Payoff 支付PPayoff table 支付矩阵Payout ratio 股利发放比率 Payroll
176、 costs 工资成本Payroll register 工资清单Payroll tax 工薪税Plan-do-check act cycle (PDCA) 计划-试行-考评，实施的循环Peer review 同业互查Penetration pricing 渗透定价法Pension fund 养老基金Pension plan 养老金计划PPension plan liability reserve 养老金基金负债准备Percentage depletion 百分比折耗法Percentage-of-completion method 完全百分比法Percentage statement 共同百分比
177、报表Per-diem 按日收费Perfect market 完全竞争市场Performance audit 绩效审计Performance budget 绩效预算Performance revaluation 业绩评价Performance measurement 业绩度量Performance report 业绩报告PPeriod cost 期间成本Period expense 期间费用Periodic audit 定期审计Periodic income 定期收益Periodic inventory system 定期盘存制Periodicity concept 周期概念Periodic o
178、rder system 定期定货制Period of benefit 受益期间Permanent difference 永久性差异Permanent file 永久性档案PPermanently restricted asset永久受限制资产Perpetual inventory system 永续盘存制Perpetuity永续年金Personal computer 个人计算机Personal exemption 个人免税额Personal financial planning 个人理财计划Personal financial planning software 个人理财规划软件Persona
179、l financial statement 个人财务报表Program evaluation and review technique (PERT) 计划评审法Pessimistic time 悲观时间Petty-cash fund 零用现金基金PPhysical inventory 实地盘存Physical verification 实地查核，实物验证Piecemeal opinion 零星意见Planned capacity 计划生产能力Planning 规划，计划Plant and equipment 厂场和设备Plant asset厂场设备资产Plant ledger 固定设备分类账P
180、lant wide overhead rate 全厂间接费用分配率Pledged asset 抵押资产Point-of-sale (POS) 销售点终端，收入确认时点PPooling-of-interests权益结合法Pool rate 成本库分配率Population 总体，全域Portable computer 便捷式电脑Portfolio 投资组合Portfolio theory 投资组合理论Position 财务状况Positive confirmation 积极式函证，肯定式函证Post 过账Post audit 事后审计，期后事项审计Post balance-sheet revie
181、w 资产负债表期后审计PPost-closing trail balance 结账后试算表Post date 顺签日期Post-optimality analysis 优化后分析Practical accountant 实务会计师Practical capacity 实际生产能力Pre-audit 事前审计Predecessor auditor 前任审计师Predetermined overhead rate 预定间接费用分配率Prediction errors 预测错误PPreemptive right 优先认股权Preferred creditor 优先债权人Preferred stock
182、 优先股Preliminary audit 初次审计，初步审计Premium 溢价，额外费用，保险费，奖金，赠品，佣金，权利金Premium on capital stock 股本溢价Prepaid expense 预付费用Prerequisite 先决条件Present fairly 公允表述Present value 现值Preventive cost 预防成本PPrice discount 价格折扣Price-earnings ratio (P/E Ratio) 市盈率Price level accounting 物价变动会计Price variance 价格差异Pricing deci
183、sions 价格决策Primary earnings per share 基本每股收益Prime cost 主要成本Prime rate 银行优惠贷款利率Principal 本金，资本，负责人，股东Prior period adjustment 前期调整，以前年度调整Prior service pension cost 养老金前期服务成本PPrivate accountant 专任会计人员，私用会计师Private companies practice section (PCPS) 私营公司实务部Private corporation 私营公司，股份不公开公司Privately held co
184、mpany 私有公司Private offering 不公开出售证劵，私募Private placement 私募，直接销售证卷Privileged communication 受法律保护的私下交谈Prizes and awards 奖赏，奖品Probability 概率Probability distribution 概率分布Probability sample 概率抽样PProcedural audit 程序审计Proceeds 收入，进款Process 过程，工序，加工处理Process-based management 基于流程的管理Process benchmarking 程序基准P
185、rocess cost 工序成本Process costing 分布成本计算法Process cost report 分布成本报告 Process costs 加工成本Process time 加工时间Processor 处理器Process reengineering 流程再造PProcess value analysis (PVA) 流程价值分析producers risk 生产者风险Product cost 产品成本Product costing system 产品成本计算制度Product development time 产品开发时间Product family 产品家族Produc
186、t financial arrangement 产品融资安排Production budget 生产预算Production cost 生产成本Production cycle time 生产周期Production mix variance 生产结构差异，生产组合差异PProduction run model 生产运营模型Production volume variance 生产数量差异Production yield variance 生产产出率差异Productivity 生产率Productivity measures 生产率衡量Product level activities 产品水
187、平作业Product life cycle 产品生命周期Product line 产品系列Product mix 产品结构，产品组合Product mix decision 产品结构决策Product unit cost 产品单位成本 PProfessional ethics 职业道德Profitability 盈利能力，获利能力Profitability accounting 获利能力会计Profitability index 获利能力指数Profitability object 盈利目标Profit and loss statement 损益表Profit center 利润中心Profi
188、t margin 利润率Profit maximization 利润最大化Profit planning 利润规划Profit-sharing plan 利润分享计划（方案），分红利PProfit variance 利润差异Profit variance analysis 利润差异分析Profit-volume chart 利量图Pro forma 模拟表，预计表Pro forma balance sheet 模拟资产负债表，预计资产负债表Pro forma income statement 模拟利润表，预计利润表Pro forma statement 模拟报表，预计报表Pro forma s
189、tatement of cash flows 模拟现金流量表，预计现金流量表Program 程序Program evaluation and review technique (PERT) 计划评审法Programmed (fixed) costs 规划（固定）成本Programming 编程PProgram-planning-budget system (PPBS) 设计-计划-预算制度Progress billings 进度账单Progressive tax 累进税Project 工程，计划，方案Project costing 项目成本计算法Projected balance sheet
190、预测资产负债表Projected benefit obligation 预计给付义务Projected income statement 预测利润表Program planning 项目规划Project selection 方案选择Promissory note 期票，本票Promotion expense 促销费用PProperty dividend 财产股利Property, plant, and equipment 不动产，厂场和设备Proprietary fund 权益基金Proprietary theory 所有权理论，业主权理论Proprietorship 资本净额，独资企业Pr
191、o rata 按比例Proration 按比例分配Prospectus 招股说明书Protocol 协议Provision 准备PPrudent investment 谨慎投资Public accountant (PA) 执业会计师Public accounting 公众会计，会计师业务Public interest accounting 公益会计Publicly held company 股份公开公司Public offering 公开出售（发行），公募Public oversight board (POB) 公益监管委员会Pull-through production 拉动生产法Purch
192、ase (accounting) method 购买（会计）法Purchase discount 购买折扣PPurchase group 购买团Purchase order 订购单Purchase order lead time 订货时间Purchase price variance 购买价格差异Purchasing power loss (or gain) 购买力损益Purchase system 采购系统Put 卖权，认沽权QQualificaton 附带申明，限制，限定，资格，资质Qualified opinion report 保留意见的审计报告Qualified stock opti
193、on 附条件认股权Qualitative factor 定性因素Quality 质量，品质Quality assurance 质量保证Quality at the source 质量源头把关Quality control 质量控制，质量管理Quality control chart 质量控制图Quality costs 质量成本Quality of earnings 收益质量QQuality review 质量审查Quality training 质量培训Quantification 定量，量化Quantitative factors 定量因素Quantitative methods (mod
194、els) 数量方法（模型）Quantity discount 数量折扣Quantity discount model 数量折扣模型Quantity (usage) variance 数量（用量）差异Quarterly report 季报Quasi contract 准合同Quasi-reorganization 准改组，账面改组QQuestionable payment 可疑付款Queue 排队Queuing theory (waiting line theory) 排队理论（等候理论）Quick asset 速动资产Quick ratio速动比率Quoted price 报价价格RRAM (
195、random-access memory) 随机存储器Random access 随机存取Random sample 随机样本Random variances 随机性差异Random walk 随机游走Rate earned on common stockholders equity 普通股股东权益收益率Rate earned on stockholders equity 股东权益收益率Rate earned on total assets 总资产收益率Rate of exchange 汇率Rate of return on investment 投资报酬率Rate variance 分配率差
196、异RRatio 比率Ratio analysis 比率分析Raw in process inventory account 半成品Raw materials inventory 原材料存货Raw materials used 已耗原材料Reacquired stock 回购股Read/write memory 读写存储器Real account 实账户Real estate 固定资产，不动产Real estate investment trust (REIT) 不动产投资信托公司Realization 实现，变现RRealized gain, loss 已实现损益Real property 不
197、动产Real-time system 实时系统Reasonableness test 合理性测试Rebate 冲销，回扣，折扣Recapitalization 调整资本，重定资本Recapture of depreciation 折旧回收，折旧的复征税Receipts 收入，收据Receivables 应收款项Receivable turnover 应收账款周转率Receiving report 验收单RRecession 经济衰退Reciprocal 反商，倒数Reciprocal allocation method 交互分配法Reciprocal arrangement 互惠安排Recog
198、nition 确认Reconciliation 对账Record 记录Record date 记录日期Redemption 赎回权，赎回RRediscount rate 再贴现率Redistributed cost 再分配成本Reengineering 再造Refund 退款Registered security 登记证卷Registration 等记Registration statement 有价证劵申请上市登记表Regression analysis 回归分析Regression coefficient 回归系数Regression equation (model) 回归方程式（模型）R
199、egressive tax 递减税RRegulations 规章Regulation S-X：S-X号条款Rehabilitation tax credit 复原课税扣除Reinsurance 再保险Real estate investment trust (REIT) 不动产投资信托公司Relate party transaction 关联方交易Relational data base 关系型数据库Relative frequency of occurrence 事件发生相对频率Relative sale value method 相对销售价值法Relevance 相关性Relevant c
200、ost approach 相关成本处理RRelevant costs 相关成本Relevant range 相关范围Reliability 可靠性Remote job entry system 远程作业入口系统Rent expense 租借费Reorder point 在订货点Reorganization 重整Repetitive manufacturing 大量生产Replacement cost 重置成本Replacement cost accounting 重置成本会计Replacement method of depreciation 重置折旧法RReplication 仿作，复制Re
201、port form 报告形式Report form of balance sheet 资产负债表报告形式Reporting 报告Reporting currency 报告货币Representation letter 管理当局申明书Representative sample 代表性样本Reproduction cost 在生产成本Requisition 请求单Research and development (R&D) costs 研发成本Research and development (R&D) tax credit 研发税收抵免RReserve 准备Reserve for conting
202、encies 或有事项准备Reserve for encumbrances 保留数准备Reserve of retirement of preferred stock 优先股赎回准备Reserve recognition accounting 储备确认会计Residual 残差Residual equity theory 生育权益理论Residual income (RI) 剩余收益Residual term 残差项Residual value 剩余价值Resource cost assignment 资源成本分配RResource cost driver 资源成本动因Resource cos
203、ts 资源成本Responsibility 责任Responsibility accounting 责任会计Responsibility center 责任中心Responsibility reporting 责任报告Restatement 重编报表Restatement of overhead rates 重新估计制造费用分配率Restricted fund 限定用途基金Restricted stock option 限定性股票期权Restructuring of debt 债务重组RResult benchmarking 结果基准Retail inventory method 零售价法Re
204、tained earnings 留存收益Retained earnings statement 留存收益表Retirement 报废，清偿，赎回，退休Retirement method of depreciation 报废折旧法Retirement of debt 债务清偿Retroactive adjustment 追溯调整Return on assets 资产收益率，资产报酬率Return on assets pricing 资产收益率定价法Return on equity 权益报酬率，净资产收益率RReturn on investment (ROI) 投资报酬率Return on pen
205、sion plan assets 养老金资产报酬率Revaluation surplus 重估盈余Revenue 收入Revenue anticipation note 税收逾期票据Revenue bonds 收入债券Revenue center 收入中心Revenue expenditure 收益性支出Revenue recognition 收入确认Revenue ruling 收入确认规则Reversing entry 转会分录RReview 复核，评论Revolving fund 周转基金账户Right 股权，认股权Right-hand side 右端项，右端Right of retur
206、n 退货权Rights offering 配股权Risk adjusted discount rate 风险调整贴现率Risk analysis 风险分析Risk premium 风险溢价RRolling forward budget 向前滚动预算Rollover 短期债务，资金调动SSafeguarding of assets 资产防护Safe harbor rule 安全港规则Safety margin 安全边际Safety stock 安全存量Salary reduction plan 薪水缩减计划Sale and leaseback 售后回租Sales allowance 销售折让Sa
207、les budget 销售预算Sales discount 销售折扣Sales forecasting 销售预测SSales journal 销售日记账Sales mix relative 销售比重Sales mix variance 销售组合差异Sales price variance 销售价格差异Sales quantity variance 销售数量差异Sales return 销售返回Sales tax 销售税Sales type lease 销售型租赁Sales volume variance 销量差异Salvage value 残值Sample 样本SSampling 抽样Samp
208、ling distribution 抽样分布Sampling error 抽样误差Sampling risk 抽样风险SAS 统计分析系统，审计准则公告Scan 扫描Schedule 附表，计算表，时间进度表，安排表Schedule of equivalent production 月当产量表Scientific amortization 科学摊销法Scope 审计范围SScope limitation 审计范围限制Scrap value 残余价值Scroll 滚动浏览Seasonality 季节性变动Secondary distribution 二次发售Secret reserve 秘密准备
209、Secured liability 担保负债Securities act of 1993：1993年证劵法Securities and exchange commission (SEC) 美国证劵交易委员会Securities exchange act of 1934 ：1934年证劵交易法Security 证劵，担保品SSeed money 种子基金Segment 分部Segmented reporting 分部报告法Segment margin 分部贡献毛益Segment reporting 分部报告Segregation of duties 职责分离Self-balancing 自动平衡
210、Self-employment income 自我雇佣者应税所得Self-insurance 自我保险Self-liquidating loan 自尝贷款Selling and administrative expense budget 销售和管理费用预算SSelling expense 销售费用Selling group 销售团Selling short 卖空Sell-or-process-further decision 销售或深加工决策Semi-fixed cost 半固定成本Semi variable cost 半变动成本Senior accountant 高级会计师Senior se
211、curity 优先受偿证劵Sensitivity analysis 敏感性分析Separable costs 可分离成本SSeparate return 夫妻分别课税所得税报表Sequentially 连续性Sequential method 顺序法Serial bonds 分期偿还债券Serial correlation 序列相关Server 服务器Service center 服务中心Service cost 服务成本Service department 服务部门Service department costs 服务部门成本Service level 服务水平SService life 使
212、用年限Service potential 服务潜力Service rate 服务率Services 服务Settlement date 交割日Settlement in pension plan 养老金计划的清算Setup cost 生产准备成本Shadow price 影子价格Share 股份Shareholder 股东shareholders equity 股东所有者权益SSharman antitrust act 谢尔曼反托拉斯法Short account 卖空账户Shortage costs 脱销成本Short-form report 短式审计报告Short-run performan
213、ce margin 短期工作盈余Short-term debt 短期负债Short-term debt ratio 短期负债比率Short run (short term) decision 短期决策Short-term investment 短期投资Shrinkage 损耗Sight draft 即期汇票SSignificant 重要性Significant testing 显著性检验Simple capital structure 简单资本结构Simple interest 单利Simple rate of return 简单报酬率Simple regression 简单回归Simple
214、yield 简单收益率Simplex method 单纯型法Simulation 模拟分析Simulation models 模拟模型Simultaneous equation method 联立方程SSingle-channel line 单线程Single entry bookkeeping 单式簿记Single-step income statement 单步式利润表Sinking fund 偿债基金Sinking fund method of depreciation 偿债基金折旧法Skimming pricing 徶脂定价法Slack 延迟时间Slack path 非关键路径Slop
215、e 斜率SSmall business corporation 小型营利法人Social accounting 社会会计Social audit 社会审计Social impact statement 社会影响报告Social security tax 社会保障税Software thinking programs 思索程序软件Sole proprietor 个人独资企业Solvent 有偿债能力的Source document 原始凭证Source statement library (SSL) 源语句库Source of evidence 审计证据来源SSpecial assessment
216、 fund 特别税款基金Special audit 专项审计Specialist 专家Specialized industry 特殊行业Special journal 特种日记账Special-order decisions 特殊订货决策Special-purpose financial statement 专用财务报表Special report 专项审计报告Special revenue fund 特种收入基金Special situation 特殊情况SSpecific identification 个别计价法Specific price index 特种价格指数Specific pri
217、ce-level change 特种价格变化Speculation 投机Speech recognition software 语音识别软件Speech synthesis 语音合成Spending variance 耗费差异Spinoff 分立Split 分割Split-off point 分离点SSpoilage 废损Spreadsheet 电子数据表Spreadsheet programs 电子数据表规划Staff accounting Bulletin (SAB) 首席会计师办公室会计公报Staff auditor 审计员Staff authority 助手职能Stand-alone
218、cost method 独立成本法Stand-alone revenue allocation 独立收入分配法Standard bill of materials 材料标准清单Standard deduction 标准扣除额Standard deviation 标准差Standard direct labor cost 直接人工标准成本SStandard direct materials cost 直接材料标准成本Standard error of the estimate 估计值的标准差Standard error of the regression coefficient 回归系数的标准差
219、Standard fixed manufacturing overhead rate 固定制造费用标准分配率Standard hours allowed 预计标准工时Standard labor rate 标准工资率Standard manufacturing overhead cost 标准生产制造费用Standard material price 标准材料价格Standard of comparison 比较标准Standard opinion 标准意见审计报告SStandard quantity allowed 预计标准数量Standard variable manufacturing
220、overhead rate 变动制造费用标准分配率Stated capital 设定资本，注册资本Stated liability 账面负债Stated value 设定价值Statement of account 对账单Statement of affairs 财产状况表Statement of cash flows 现金流量表SStatement of cash receipts and disbursement 现金收支表Statement of cost of goods manufactured 产品制造成本表Statement of financial position 财务状况表
221、Statement of realization and liquidation 破产清算表Statement of retained earnings 留存收益表Statement of stockholders equity 股东权益表Statements of financial accounting concepts (SFAC) 财务会计概念公告Statements of financial accounting standards (SFAS) 财务会计准则公告Statements of position (SOPs) 立场申明书，立场公告Statements of revenue
222、s and expenditures 营业收入支出表Statements on auditing procedure (SAP) 审计程序公告SStatements on auditing standards (SAS) 审计准则公告State unemployment compensation 州立失业救济Static (fixed) budget 静态（固定）预算Statistic 统计Statistical analysis system (SAS) 统计分析系统Statistical cost control 统计成本控制Statistical curve fitting 统计曲线图S
223、tatistical quality control 统计质量控制Statistical sampling 统计抽样Statistical software 统计软件Statistics 统计学Statutory audit 法定审计，法纪审计Step allocation method 逐级分摊法SStep costs阶梯成本Step-down method 逐减发Step function costs 阶梯成本函数Stock 股票，存货Stock appreciation rights 股票增值权Stock bonus plan 股票分红方案Stock certificate 股票证据St
224、ock company 股份公司Stock dividend 股票股利Stockholder 股东Sstockholders equity 股东权益Stockholders of record 在册股东Stock index futures 股票指数期货Stock option 认股权Stock out costs 库存中断成本Stock outstanding 流通股Stock register 股票登记薄Stock right 优先认股权Stock split 股票分割Stock subscription 股票认购SStock warrant 认股权证Stop-loss order止损指令
225、Stop payment 止付Store cards 材料卡Stores 存货，零星销售Stores requisitions 领料单Straddle 套利Straight-line depreciation 直线折旧法Strategic alliance 战略联盟Strategic budgeting 战略预算SStrategic cost management 战略成本控制Strategic planning 战略规划Stratified sampling 分层抽样Street name 行号代名Strike price 搞定价格，履约价格Subjective probability 主观
226、概率Subject to opinion 附保留意见书Sublease 转租，分租Subptimization 次优化SSubordinated debt 次级债Subordinated security 次级证劵Subscribed stock 已认股本Subscription 认股，认购，认缴额，认捐额Subsequent activity 后续业务Subsequent event 期后事项Subsidiary account 明细账户Subsidiary company 附属公司，子公司Subsidiary company accounting 子公司会计Subsidiary ledge
227、r 辅助分类（分户）账，明细分类账Substantial authoritative support 实质性的权威支持SSubstantive test 实质性测试Subsystem 子系统Successor auditor 后任审计师Sum-of-the-years-digits (SYD) method 年数总和法Sunk cost 沉没成本Super absorption costing 超全部成本计算法，归纳成本法，分担成本会计Supercomputer 巨型计算机Super variable costing 超级变动成本法Supplementary statement 补充报表Ssu
228、ppliers management供应商管理Supply chain 供应链Supply chain management 供应链管理Support costs 间接费用Surplus 盈余公积，资本公积Surrogate activity driver 代用品作业驱动Surrogate cost driver 代用品成本驱动Surtax 附加税，超额累进所得税Surviving company 续存公司，承替公司Surviving spouse 未亡配偶Suspense account 暂记（临时）账户SSustaining activity cost 持续性作业成本Systematic
229、random selection 系统随机选择法Systematic risk 系统风险Systematic sampling 系统抽样System program 系统程序Systems analyst 系统分析员System weakness 系统同薄弱环节TT-account T字型账户，丁字形账户Take-home pay 实得工资Takeover 接管Takeover tax treatment 收购活动的税务处理Tangible asset 有形资产Target cost 目标成本Target costing 目标成绩算法Target income 目标收益Target incom
230、e sales 目标收益销售额TTarget price 目标价格Tariff 关税税率，税则，税则表，关税，运费率表Taxable income 应纳税所得，应税所得Tax act of 1993 1993年税法Tax advisor 税务顾问Tax allocation 税款分摊Tax anticipation bill (TAB) 预期抵税国库券Tax anticipation note (TAN) 预期抵税债券Taxation for accountants 税务会计师Tax avoidance 避税Tax benefit rule 课税收益原则TTax court 税务法庭Tax c
231、redit 税务减免Tax deed 欠税财产七月交付证Tax effect 计税结果，计税影响Tax election 税务选择Tax equity and fiscal responsibility act of 1982 (TEFRA) 1982税收平衡和财政责任法案Tax evasion 逃税Tax-exempt bond 免税债券Tax-free exchange 免税资产互换Tax haven 免税天堂，避税港Tax indexing 税收指数化Tax lien 征税留置权TTax on scholarships and fellowships 奖学金和研究员基金的税收Tax pl
232、anning 税务筹划Tax preference item 税收优惠项目Tax rate 税率Tax rate schedule 税率表Tax reform 税收改革Tax return 纳税申报表Tax shelter 税收屏蔽Tax shield 避税盾牌Tax software 税务软件Tax year 纳税年度Technical analysis 技术分析Technology costs 技术成本Telecommunications 远程通讯TTemplate 模板，（覆在其他纸上供描绘用的）透明图样纸Temporarily restricted net asset 暂时限制净资产T
233、emporary account 暂记账户Temporary difference 暂时性差异Temporary investment 暂时性投资Tender offer 要约收购Term bond 定期债券Terminal 终端Termination benefits 解雇补偿金Termination in pension plan 终止养老金计划Term loans 中长期贷款Test-check 抽查TTest-deck 测试甲板 Test of transaction 测试交易Tests of controls through the computer 控制性测试的电算化Theoret
234、ical capacity 理论产量Theoretical substance 惟实质理论Theory of constraints 约束理论Three-way analysis 三因素分析法Throughput 生产能力Tick mark 标记Time-adjusted rate of return (TARR) 时间调整收益率TTime and billing software 计时和开单软件Time and materials pricing 计时计料定价Time and motion study 工效研究Time-based management 时间基准管理Time card 计时卡
235、Time deposit 定期存款Time draft 远期汇票，定期汇票Time sharing 分时度假，分时共享系统Times-interest-earned ratio 已获利息倍数比率Time software 计时软件Time standard 工时标准TTime study 工时测定Time value of money 货币时间价值Tolerable 可容忍差异，可容忍误差Total cost 总成本Total cost ownership (TCO) 总体拥有成本Total direct labor cost variance 直接人工成本总差异Total direct ma
236、terials cost variance 直接材料成本总差异Total factor productivity 总要素生产率Total fixed costs 总固定成本Total manufacturing costs 总制造成本TTotal manufacturing overhead variance 制造费用总差异Total productivity (total factor productivity) 总生产率（总要素生产率）Total project approach 总项目评估法Total quality control (TQC) 全面质量控制Total quality m
237、anagement (TQM) 全面质量管理Total variable costs 总变动成本Trace 追查Traceability 可塑性Traceable cost 可塑性成本Tracing 追溯Track 轨迹Trade credit 商业信用TTrade date 交易日Trade deficit 贸易逆差Trade discount 商业折扣Trademark 商标Trading on equity 权益交易Traditional cost allocations 传统成本分配法Traditional cost system 传统成本系统Transaction cycle 经济业
238、务循环Transaction risk 交易风险Transactions 交易Transaction test 交易测试Transaction-volume cost driver 与交易量相关的成本动因TTranscribe 转移，录制Transfer agent 股票过户代理人Transfer price 转移价格Transfer pricing 转移定价法Transferred-in costs 转入成本Transfer tax 交易税Translation risk 折算风险Travel and entertainment expense deduction 差旅费和接待费用的扣除Tr
239、aveling auditor 巡回查账员Treasurer 财务长TTreasury bill 短期国库卷Treasury bond 库存债券，长期国库卷Treasury certificate 中期有息证劵Treasury notes 中期国库卷Treasury stock 库存股，库藏股Treasury stock method 库藏股票发Treasury warrant 国库支付命令Trend analysis 趋势分析Trend equation 趋势方程TTrial balance 试算表Troubled debt restructuring 债务困境重组Trust 信托Trust
240、ee 受托人Trust fund 信托基金Trust receipt 信托收据T-statistic T统计量T table T分布图T-test T测试TTurnover 周转率，Turnover ratio 周转率Turnover tax 交易税T-valueTwo-bin inventory control 双堆存货系统Two-way analysis 两因素分析法Two-way analysis of overhead variance 制造费用差异的两因素分析法Type errorUUnadjusted rate of return 未调整报酬率Unadjusted trial ba
241、lance 调整前试算表Unamortized bond discount 未摊销债券折价Unamortized bond premium 未摊销债券溢价Unappropriated retained earnings 未拨定留存收益Unaudited statement 未经审计的报表Unavoidable costs 不可避免成本Uncertainty 不确定性Uncollectible account 坏账Unconsolidated subsidiary 未合并的子公司Uncontrollable costs 不可控成本UUnder-and-over applied 过少分摊或过多分摊
242、Understandability 可理解性Understanding with the client 与客户达成的协定Underwriting 承销Undertachable stock warrant 不可分离认股权证Undistributed profit 未分配利润Unearned revenue 未实现收入Unemployment compensation tax 失业救济税Unencumbered balance 未保留余额UUnexpired cost 未耗成本Unfavorable variance 不理差异Unfunded 未形成基金的Uniform commercial c
243、ode (UCC) 统一商法法典Uniformity 统一性，一致性Uniform partnership act 统一合伙法Unissued stock 未发行股票Unit contribution margin 单位边际贡献Unit cost 单位成本Unit cost analysis schedule 单位成本分析表Unit level activities 单位产品制造活动Unit of sampling 抽样单位Units of production method 工作量法UUnlimited liability 无限责任Unqualified opinion 无保留意见Unrea
244、lized loss,gain 未实现损益Unrestricted net assets 非限制性净资产Unsecured loan 无担保贷款Unsystematic risk 非系统风险Upload 上传Upper limit 上限Usage variance 用量差异Useful life 使用年限Utility 效用Utility program 实用程序，公用程序VValidate 验证，使合法Validity test 有效性测试Valuation account 计价账户Valuation allowance 计价备抵Value added 增值Value-added activ
245、ity 增值活动Value-added network (VAN) 增值网Value-adding cost 增值成本Value-adding tax (VAT) 增值税Value analysis 价值分析Value chain 价值链VValue chain costing 增值链成本Value engineering 价值工程Value in use 使用价值Variable annuity 变动年金Variable budget 变动预算Variable costing 变动成本法Variable cost percentage 变动成本率 Variable-cost-plus pri
246、cing 按变动成本基础定价法Variable cost ratio 变动成本率Variable costs 变动成本VVariable (factory) overhead 变动（工厂）制造费用Variable overhead efficiency variance 变动制造费用效率差异Variable overhead spending variance 变动制造费用耗费差异Variable pricing model 变动成本定价模型Variable rate loan 浮动利率贷款Variable sampling 变量抽样Variance analysis 差异分析Venture
247、capital 风险资本Verifiable 可检验的Verification 证实Vertical analysis 纵想分析，垂直分析VVertical merger 纵向合并Vested 既得的Videotext 视频信息Volume (production volume) variance 产量差异 Voluntary health and welfare organization 公共性卫生与福利组织Voluntary hospital 福利医院Voucher 付款凭单Voucher system 付款凭单制Vouching 以付款凭单核对证明WWaiting line theory
248、 等候理论Walk 游走Walk-through test 穿行测试Warehouse receipt 仓单Warrant 担保，支付命令Warranty 产品质量保证书Wash sale 冲销性交易，虚伪交易Waste 耗损Wasting asset 折耗资产Watered stock 参水股份Web page 网页WWeight 权数Weighted average 加权平均Weighted average contribution margin 加权平均边际贡献Weighted average costing 加权平均成本计算法Weighted average cost of capit
249、al 加权平均资本成本Weighted average inventory method 加权平均存货计价法Weighted cost driver加权成本动因Weighted mean 加权平均值Westlaw ： Westlaw国际法律数据库 W-4 form W-4格式What-if analysis 假设分析Whole-life cost 产品寿命周期成本WWide area network (WAN) 广域网Windfall profits 意外利润Window dressing 窗饰Withholding tax 预扣税Word Word processing 文字处理Work c
250、ell 单元格workers compensation 工伤赔偿费Workflow 业务流程WWorking capital 营运资金Working capital turnover 营运资金周转率Work-in-process (WIP) 在产品，在制品Work measurement 工时测定Work papers 审计工作底稿Work sheet 工作表Work ticket 工作单World bank 世界银行Word wide web (WWW) 万维网Write-down 降低资产账面价值Write-off 结转，注销，冲销Write-up 增加资产账面价值W-2 form W-2格式表YYear-end adjustment 年终调整Yield 收益率，收益，让渡Yield to maturity 到期收益率Yield variance 收益率差异ZZero-base budgeting 零基预算Zero-bracket amount 免税额Zero-coupon bond 零息债券Zero-one programming 01规划Zero sum game 零和博弈Z score Z值，Z值模型SUNFLOWER（ACCA培训中心） 助您成功 南京市珠江路88号新世界中心B座8层 www.sunfloweredu.org
