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      ACCA常用單詞匯總(495-610)

      考試網(wǎng)  [ 2017年2月3日 ] 【

        P (495)process costing 分步成本計(jì)算

        P (496)process time 加工時(shí)間

        P (497)product cost 產(chǎn)品成本

        P (498)Product life cycle 產(chǎn)品壽命周期

        P (499)production cost 生產(chǎn)成本

        P (500)production cost of sales 售貨成本

        P (501)production volume ratio 生產(chǎn)業(yè)務(wù)量比率

        P (502)profit center 利潤(rùn)中心

        P (503)profit per employee 每員工利潤(rùn)

        P (504)profit retained for the year 年度利潤(rùn)留存

        P (505)profit to turnover ratio 利潤(rùn)對(duì)營(yíng)業(yè)額比率

        P (506)profit-volume graph 利量圖

        P (507)profitability index 盈利指數(shù)

        P (508)programming 規(guī)劃

        P (509)project evaluation and review technique 項(xiàng)目評(píng)審法

        P (510)projection 預(yù)計(jì)

        P (511)promissory note 本票

        P (512)prospectus 募債說明書

        P (513)provisions for liabilities and charges 償債和費(fèi)用準(zhǔn)備

        P (514)prudent concept 穩(wěn)健性概念

        P (515)public company 公開公司

        P (516)purchase order 訂購(gòu)單

        P (517)purchase requisition 請(qǐng)購(gòu)單

        P (518)purchase ledger 采購(gòu)帳戶

        Q (519)quality related costs 質(zhì)量有關(guān)成本

        Q (520)queuing time 排隊(duì)時(shí)間

        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 收入和支付報(bào)表

        R (526)receivable ledger 應(yīng)收款項(xiàng)帳戶

        R (527)redeemable shares 可贖回股份

        R (528)redemption 贖回

        R (529)registered share capital 注冊(cè)資本

        R (530)rejects 廢品

        R (531)relevancy concept 相關(guān)性概念

        R (532)relevant costs 相關(guān)成本

        R (533)relevant range 相關(guān)范圍

        R (534)reliability concept 可靠性概念

        R (535)replacement price 重置價(jià)格

        R (536)report 報(bào)表

        R (537)reporting 報(bào)告

        R (538)research cost, applied 應(yīng)用性研究成本

        R (539)research cost, pure or basic 理論或基礎(chǔ)研究成本

        R (540)reserves 留存收益

        R (541)residual income 剩余收益

        R (542)responsibility center 責(zé)任中心

        R (543)retention money 保留款額

        R (544)return on capital employed 運(yùn)用資本報(bào)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 收入性投資

        R (550)right issue 認(rèn)股權(quán)發(fā)行

        R (551)rolling budget 滾動(dòng)預(yù)算

        R (552)rolling forecast 滾動(dòng)預(yù)測(cè)

        S (553)sales ledger 銷售分類帳

        S (554)sales order 銷售定單

        S (555)sales per employee 每員工銷售額

        S (556)scrap 廢料

        S (557)scrip issue 紅股發(fā)行

        S (558)secured creditors 有擔(dān)保的債權(quán)人

        S (559)segmental reporting 分部報(bào)告

        S (560)selling cost 銷售成本

        S (561)semi-fixed cost 半固定成本

        S (562)semi-variable cost 半變動(dòng)成本

        S (563)sensitivity analysis 敏感性分析

        S (564)service cost center 服務(wù)成本中心

        S (565)service costing 服務(wù)成本計(jì)算

        S (566)set-up time 安裝時(shí)間

        S (567)shadow prices 影子價(jià)格

        S (568)share 股票

        S (569)share capital 股份資本

        S (570)share option scheme 購(gòu)股權(quán)證方案

        S (571)share premium 股票溢價(jià)

        S (572)sight draft 即期匯票

        S (573)single-entry book-keeping 單式薄記

        S (574)sinking fund 償債基金

        S (575)slack time 松馳時(shí)間

        S (576)social responsibility cost 社會(huì)責(zé)任成本

        S (577)sole trader 獨(dú)資經(jīng)營(yíng)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(huì)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(shí)

        S (587)standard minute 標(biāo)準(zhǔn)分鐘

        S (588)standard performace-labour 標(biāo)準(zhǔn)人工業(yè)績(jī)

        S (589)standard time 標(biāo)準(zhǔn)時(shí)間

        S (590)standard order 經(jīng)常性定單

        S (591)statement of account 營(yíng)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(qǐng)單

        S (599)strategic business unit 戰(zhàn)略性經(jīng)營(yíng)單位

        P (495)process costing 分步成本計(jì)算

        P (496)process time 加工時(shí)間

        P (497)product cost 產(chǎn)品成本

        P (498)Product life cycle 產(chǎn)品壽命周期

        P (499)production cost 生產(chǎn)成本

        P (500)production cost of sales 售貨成本

        P (501)production volume ratio 生產(chǎn)業(yè)務(wù)量比率

        P (502)profit center 利潤(rùn)中心

        P (503)profit per employee 每員工利潤(rùn)

        P (504)profit retained for the year 年度利潤(rùn)留存

        P (505)profit to turnover ratio 利潤(rùn)對(duì)營(yíng)業(yè)額比率

        P (506)profit-volume graph 利量圖

        P (507)profitability index 盈利指數(shù)

        P (508)programming 規(guī)劃

        P (509)project evaluation and review technique 項(xiàng)目評(píng)審法

        P (510)projection 預(yù)計(jì)

        P (511)promissory note 本票

        P (512)prospectus 募債說明書

        P (513)provisions for liabilities and charges 償債和費(fèi)用準(zhǔn)備

        P (514)prudent concept 穩(wěn)健性概念

        P (515)public company 公開公司

        P (516)purchase order 訂購(gòu)單

        P (517)purchase requisition 請(qǐng)購(gòu)單

        P (518)purchase ledger 采購(gòu)帳戶

        Q (519)quality related costs 質(zhì)量有關(guān)成本

        Q (520)queuing time 排隊(duì)時(shí)間

        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 收入和支付報(bào)表

        R (526)receivable ledger 應(yīng)收款項(xiàng)帳戶

        R (527)redeemable shares 可贖回股份

        R (528)redemption 贖回

        R (529)registered share capital 注冊(cè)資本

        R (530)rejects 廢品

        R (531)relevancy concept 相關(guān)性概念

        R (532)relevant costs 相關(guān)成本

        R (533)relevant range 相關(guān)范圍

        R (534)reliability concept 可靠性概念

        R (535)replacement price 重置價(jià)格

        R (536)report 報(bào)表

        R (537)reporting 報(bào)告

        R (538)research cost, applied 應(yīng)用性研究成本

        R (539)research cost, pure or basic 理論或基礎(chǔ)研究成本

        R (540)reserves 留存收益

        R (541)residual income 剩余收益

        R (542)responsibility center 責(zé)任中心

        R (543)retention money 保留款額

        R (544)return on capital employed 運(yùn)用資本報(bào)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 收入性投資

        R (550)right issue 認(rèn)股權(quán)發(fā)行

        R (551)rolling budget 滾動(dòng)預(yù)算

        R (552)rolling forecast 滾動(dòng)預(yù)測(cè)

        S (553)sales ledger 銷售分類帳

        S (554)sales order 銷售定單

        S (555)sales per employee 每員工銷售額

        S (556)scrap 廢料

        S (557)scrip issue 紅股發(fā)行

        S (558)secured creditors 有擔(dān)保的債權(quán)人

        S (559)segmental reporting 分部報(bào)告

        S (560)selling cost 銷售成本

        S (561)semi-fixed cost 半固定成本

        S (562)semi-variable cost 半變動(dòng)成本

        S (563)sensitivity analysis 敏感性分析

        S (564)service cost center 服務(wù)成本中心

        S (565)service costing 服務(wù)成本計(jì)算

        S (566)set-up time 安裝時(shí)間

        S (567)shadow prices 影子價(jià)格

        S (568)share 股票

        S (569)share capital 股份資本

        S (570)share option scheme 購(gòu)股權(quán)證方案

        S (571)share premium 股票溢價(jià)

        S (572)sight draft 即期匯票

        S (573)single-entry book-keeping 單式薄記

        S (574)sinking fund 償債基金

        S (575)slack time 松馳時(shí)間

        S (576)social responsibility cost 社會(huì)責(zé)任成本

        S (577)sole trader 獨(dú)資經(jīng)營(yíng)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(huì)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(shí)

        S (587)standard minute 標(biāo)準(zhǔn)分鐘

        S (588)standard performace-labour 標(biāo)準(zhǔn)人工業(yè)績(jī)

        S (589)standard time 標(biāo)準(zhǔn)時(shí)間

        S (590)standard order 經(jīng)常性定單

        S (591)statement of account 營(yíng)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(qǐng)單

        S (599)strategic business unit 戰(zhàn)略性經(jīng)營(yíng)單位

        S (600)strategic management accounting 戰(zhàn)略管理會(huì)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(gòu)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(zhǎng)處和短處,

        S (600)strategic management accounting 戰(zhàn)略管理會(huì)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(gòu)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(zhǎng)處和短處,

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