S (611)system 制度,體系
T (612)tactical planning 策略計劃
T (613)tactics 策略
T (614)take-over 接收
T (615)tangible asset 有形資產(chǎn)
T (616)tangible fixed asset statement 有形固定資產(chǎn)表
T (617)target cost 目標(biāo)成本
T (618)terotechnology 設(shè)備綜合工程學(xué)
T (619)throughput accounting 生產(chǎn)量會計
T (620)time 時間
T (621)time sheet 時間記錄表
T (622)total assets 總資產(chǎn)
T (623)total quality management 全面質(zhì)量管理
T (624)total stocks 存貨總計
T (625)trade creditors 購貨客戶(應(yīng)付帳款)
T (626)trade debtors 銷貨客戶(應(yīng)收帳款)
T (627)trading profit and loss account 營業(yè)損益表
T (628)transfer price 轉(zhuǎn)讓價格
T (629)transit time 中轉(zhuǎn)時間
T (630)treasurership 財務(wù)長制度
T (631)trail balance 試算平衡表
T (632)turnover 營業(yè)額
U (633)uncalled share capital 未催繳股本
U (634)under capitalization 不足資本化
U (635)under or over-absorbed overhead 少吸收或多吸收的制造費用
U (636)uniform accounting 統(tǒng)一會計
U (637)uniform costing 統(tǒng)一成本計算
U (638)unissued share capital 未發(fā)行股本
V (639)value 價值
V (640)value added 增值
V (641)value analysis 價值分析
V (642)value for money audit 經(jīng)濟效益審計
V (643)variable cost 變動成本
V (644)variable cost of sales 銷售的變動成本
V (645)variance 差異
V (646)variance accounting 差異會計
V (647)variance administrative cost 行政管理費用差異
V (648)variance analysis 差異分析
V (649)variance budget 預(yù)算差異
V (650)variance direct labour efficiency 直接人工效率差異
V (651)variance direct labour rate 直接人工費率差異
V (652)variance direct labour total 直接人工總差異
V (653)variance direct material mix 直接材料結(jié)構(gòu)差異
V (654)variance direct materials price 直接材料價格差異
V (655)variance direct materials total 直接材料總差異
V (656)variance direct material usage 直接材料用量差異
V (657)variance direct material yield 直接材料產(chǎn)出率差異
V (658)variance fixed production overhead expenditure
固定生產(chǎn)性制造費用耗費差異
V (659)variance fixed production overhead total 固定生產(chǎn)性制造費用總差異
V (660)variance fixed production overhead volume
固定生產(chǎn)性制造費用業(yè)務(wù)量差異
V (661)variance market share 市場份額差異
V (662)variance market size 市場規(guī)模差異
V (663)variance marketing cost 營銷成本差異
V (664)variance operational 經(jīng)營差異
V (665)variance operational price 經(jīng)營價格差異
V (666)variance operation usage 經(jīng)營用量差異
V (667)variance planning 計劃差異
V (668)variance planning price 計劃價格差異
V (669)variance quality cost 質(zhì)量成本差異
V (670)variance revision 標(biāo)準(zhǔn)修訂差異
V (674)variance sales mix contribution 銷售貢獻(xiàn)毛益差異
V (675)variance sales mix profit 銷售結(jié)構(gòu)利潤差異
V (676)variance sales quantity contribution 銷售數(shù)量貢獻(xiàn)毛益差異
V (677)variance sales quanity profit 銷售數(shù)量利潤差異
V (678)variance sales turnover 銷售收入差異
V (679)variance sales volume contribution 銷售業(yè)務(wù)量貢獻(xiàn)毛益差異
V (680)variance sales volume profit 銷售業(yè)務(wù)量利潤差異
V (681)variance selling price 銷售價格差異
V (682)variance total profit 總利潤差異
V (683)variance variable production overhead efficiency
變動生產(chǎn)性制造費用效率差異
V (684)variance variable production overhead expenditure
變動生產(chǎn)性制造費用耗費差異
V (685)variance variable production overhead total
變動生產(chǎn)性制造費用總差異
V (686)virement 預(yù)算流用
V (687)vote 表決
V (688)voucher 憑證
W (689)waiting time 等候時間
W (690)waste 廢品(料)
W (691)wasting asset 遞耗資產(chǎn)
W (692)weighted average cost of capital 資本的加權(quán)平均成本
W (693)weighted average price 加權(quán)平均價格
W (694)with resource 有追索權(quán)
W (695)without recourse 無追索權(quán)
W (696)working capital 營運資本
W (697)write-down 減值
Z (698)zero base budgeting 零基預(yù)算
Z (699)zero coupon bond 無息債券
Z (700)Z score 破產(chǎn)預(yù)測計分法