男朋友妈妈让他如果跟我发生关系必须戴套,难道不应该...含有“妈妈说带好套可以给我视频”等内容的视频在线观看
京东官方微博@京东发言人 8月14日发文称，近日，有关刘强东章泽天夫妇“移民美国”“在美国买下过亿美金豪宅”等言论在互联网平台上广泛流传。该等言论均系无中生有、蓄意捏造的虚假信息；“部分自媒体未经核实，大量散布传播上述谣言，甚至存在利用网络水军大规模、有组织地蓄意进行造谣抹黑的情况”，京东已据此向公安机关报案。
2024年12月12日，内部搭载的系统支持人机交互，可用语音下达多种指令，日常使用极为便利。中控台保留了部分实体按键，主要用于控制空调等功能。空调出风口采用了隐藏式设计，与中控屏幕完美融合，使得视觉效果更加舒适美观。
男朋友妈妈让他如果跟我发生关系必须戴套,难道不应该...含有“妈妈说带好套可以给我视频”等内容的视频在线观看
他被人所熟知是在罢痴叠拍摄的《射雕英雄传》中的杨康
姜彬急忙站了起来。“念城！我回来啦！”姜彬佯装是刚回来。那正是我的二姨，王翠花。她穿着一件旧棉袄，头发乱糟糟的，正蹲在地上卖菜。那些菜看起来并不新鲜，可能是她自家地里种的。二姨的眼神里充满了疲惫和无奈，与当年那个信誓旦旦借钱时的她判若两人。
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700个(Ge) ACCA 核(He)心(Xin)词(Ci)汇(Hui)，别(Bie)废(Fei)话(Hua)！赶(Gan)紧(Jin)背(Bei)！2017-11-02 14:56·东(Dong)亚(Ya)国(Guo)际(Ji)财(Cai)经(Jing)教(Jiao)育(Yu)词(Ci)汇(Hui)量(Liang)不(Bu)够(Gou)，题(Ti)目(Mu)看(Kan)不(Bu)懂(Dong)，各(Ge)种(Zhong)专(Zhuan)业(Ye)词(Ci)汇(Hui)层(Ceng)出(Chu)不(Bu)穷(Qiong)，怎(Zen)么(Me)背(Bei)都(Du)背(Bei)不(Bu)完(Wan)？但(Dan)我(Wo)们(Men)要(Yao)知(Zhi)道(Dao)，不(Bu)积(Ji)跬(Zuo)步(Bu)，无(Wu)以(Yi)至(Zhi)千(Qian)里(Li)；不(Bu)积(Ji)小(Xiao)流(Liu)，无(Wu)以(Yi)成(Cheng)江(Jiang)海(Hai)。今(Jin)天(Tian)为(Wei)大(Da)家(Jia)总(Zong)结(Jie)了(Liao)一(Yi)些(Xie)ACCA专(Zhuan)业(Ye)词(Ci)汇(Hui)的(De)中(Zhong)英(Ying)文(Wen)对(Dui)照(Zhao)，希(Xi)望(Wang)可(Ke)以(Yi)帮(Bang)助(Zhu)大(Da)家(Jia)理(Li)解(Jie)这(Zhe)些(Xie)定(Ding)义(Yi)。别(Bie)让(Rang)英(Ying)语(Yu)继(Ji)续(Xu)拖(Tuo)后(Hou)腿(Tui)！700个(Ge)ACCA核(He)心(Xin)词(Ci)汇(Hui)，别(Bie)废(Fei)话(Hua)！赶(Gan)紧(Jin)背(Bei)！READY？GO！A(1) ABC 作(Zuo)业(Ye)基(Ji)础(Chu)成(Cheng)本(Ben)计(Ji)算(Suan)(2) absorbed overhead 已(Yi)吸(Xi)收(Shou)制(Zhi)造(Zao)费(Fei)用(Yong)(3) absorption costing 吸(Xi)收(Shou)成(Cheng)本(Ben)计(Ji)算(Suan)(4) account 帐(Zhang)户(Hu),报(Bao)表(Biao)(5) accounting postulate 会(Hui)计(Ji)假(Jia)设(She)(6) accounting series release 会(Hui)计(Ji)公(Gong)告(Gao)文(Wen)件(Jian)(7) accounting valuation 会(Hui)计(Ji)计(Ji)价(Jia)(8) account sale 承(Cheng)销(Xiao)清(Qing)单(Dan)(9) accountability concept 经(Jing)营(Ying)责(Ze)任(Ren)概(Gai)念(Nian)(10) accountancy 会(Hui)计(Ji)职(Zhi)业(Ye)(11) accountant 会(Hui)计(Ji)师(Shi)(12) accounting 会(Hui)计(Ji)(13) agency cost 代(Dai)理(Li)成(Cheng)本(Ben)(14) accounting bases 会(Hui)计(Ji)基(Ji)础(Chu)(15) accounting manual 会(Hui)计(Ji)手(Shou)册(Ce)(16) Accounting period 会(Hui)计(Ji)期(Qi)间(Jian)(17) Accounting policies 会(Hui)计(Ji)方(Fang)针(Zhen)(18) Accounting rate of return 会(Hui)计(Ji)报(Bao)酬(Chou)率(Lv)(19) Accounting reference date 会(Hui)计(Ji)参(Can)照(Zhao)日(Ri)(20) accounting reference period 会(Hui)计(Ji)参(Can)照(Zhao)期(Qi)间(Jian)(21) Accrual concept 应(Ying)计(Ji)概(Gai)念(Nian)(22) Accrual expenses 应(Ying)计(Ji)费(Fei)用(Yong)(23) Acid test ration 速(Su)动(Dong)比(Bi)率(Lv)(酸(Suan)性(Xing)测(Ce)试(Shi)比(Bi)率(Lv))(24) Acquisition 购(Gou)置(Zhi)(25) Acquisition accounting 收(Shou)购(Gou)会(Hui)计(Ji)(26) Activity based accounting 作(Zuo)业(Ye)基(Ji)础(Chu)成(Cheng)本(Ben)计(Ji)算(Suan)(27) Adjusting events 调(Diao)整(Zheng)事(Shi)项(Xiang)(28) Administrative expenses 行(Xing)政(Zheng)管(Guan)理(Li)费(Fei)(29) Advice note 发(Fa)货(Huo)通(Tong)知(Zhi)(30) Amortization 摊(Tan)销(Xiao)(31) Analytical review 分(Fen)析(Xi)性(Xing)检(Jian)查(Cha)(32) Annual equivalent cost 年(Nian)度(Du)等(Deng)量(Liang)成(Cheng)本(Ben)法(Fa)(33) Annual report and accounts 年(Nian)度(Du)报(Bao)告(Gao)和(He)报(Bao)表(Biao)(34) Appraisal cost 检(Jian)验(Yan)成(Cheng)本(Ben)(35) Appropriation account 盈(Ying)余(Yu)分(Fen)配(Pei)帐(Zhang)户(Hu)(36) Articles of association 公(Gong)司(Si)章(Zhang)程(Cheng)细(Xi)则(Ze)(37) Assets 资(Zi)产(Chan)(38) Assets cover 资(Zi)产(Chan)保(Bao)障(Zhang)(39) Asset value per share 每(Mei)股(Gu)资(Zi)产(Chan)价(Jia)值(Zhi)(40) Associated company 联(Lian)营(Ying)公(Gong)司(Si)(41) Attainable standard 可(Ke)达(Da)标(Biao)准(Zhun)(42) Attributable profit 可(Ke)归(Gui)属(Shu)利(Li)润(Run)(43) Audit 审(Shen)计(Ji)(44) Audit report 审(Shen)计(Ji)报(Bao)告(Gao)(45) Auditing standards 审(Shen)计(Ji)准(Zhun)则(Ze)(46) Authorized share capital 额(E)定(Ding)股(Gu)本(Ben)(47) Available hours 可(Ke)用(Yong)小(Xiao)时(Shi)(48) Avoidable costs 可(Ke)避(Bi)免(Mian)成(Cheng)本(Ben)B(49) Back-to-back loan 易(Yi)币(Bi)贷(Dai)款(Kuan)(50) Back flush accounting 倒(Dao)退(Tui)成(Cheng)本(Ben)计(Ji)算(Suan)(51) Bad debts 坏(Huai)帐(Zhang)(52) Bad debts ratio 坏(Huai)帐(Zhang)比(Bi)率(Lv)(53) bank charges 银(Yin)行(Xing)手(Shou)续(Xu)费(Fei)(54) Bank overdraft 银(Yin)行(Xing)透(Tou)支(Zhi)(55) Bank reconciliation 银(Yin)行(Xing)存(Cun)款(Kuan)调(Diao)节(Jie)表(Biao)(56) Bank statement 银(Yin)行(Xing)对(Dui)帐(Zhang)单(Dan)(57) Bankruptcy 破(Po)产(Chan)(58) Basis of apportionment 分(Fen)摊(Tan)基(Ji)础(Chu)(59) Batch 批(Pi)量(Liang)(60) Batch costing 分(Fen)批(Pi)成(Cheng)本(Ben)计(Ji)算(Suan)(61) Beta factor(市(Shi)场(Chang))风(Feng)险(Xian)因(Yin)素(Su)(62) Bill 帐(Zhang)单(Dan)(63) Bill of exchange 汇(Hui)票(Piao)(64) Bill of landing 提(Ti)单(Dan)(65) Bill of materials 用(Yong)料(Liao)预(Yu)计(Ji)单(Dan)(66) Bill payable 应(Ying)付(Fu)票(Piao)据(Ju)(67) Bill receivable 应(Ying)收(Shou)票(Piao)据(Ju)(68) Bin card 存(Cun)货(Huo)记(Ji)录(Lu)卡(Ka)(69) Bonus 红(Hong)利(Li)(70) book-keeping 薄(Bao)记(Ji)(71) Boston classification 波(Bo)士(Shi)顿(Dun)分(Fen)类(Lei)(72) Breakeven chart 保(Bao)本(Ben)图(Tu)(73) Breakeven point 保(Bao)本(Ben)点(Dian)(74) breaking-down time 复(Fu)位(Wei)时(Shi)间(Jian)(75) Budget 预(Yu)算(Suan)(76) Budget center 预(Yu)算(Suan)中(Zhong)心(Xin)(77) Budget cost allowance 预(Yu)算(Suan)成(Cheng)本(Ben)折(Zhe)让(Rang)(78) Budget manual 预(Yu)算(Suan)手(Shou)册(Ce)(79) Budget period 预(Yu)算(Suan)期(Qi)间(Jian)(80) Budgetary control 预(Yu)算(Suan)控(Kong)制(Zhi)(81) Budgeted capacity 预(Yu)算(Suan)生(Sheng)产(Chan)能(Neng)力(Li)(82) Burden 制(Zhi)造(Zao)费(Fei)用(Yong)(83) Business center 经(Jing)营(Ying)中(Zhong)心(Xin)(84) Business entity 营(Ying)业(Ye)个(Ge)体(Ti)(85) Business unit 经(Jing)营(Ying)单(Dan)位(Wei)(86) Buy-out management 管(Guan)理(Li)性(Xing)购(Gou)买(Mai)产(Chan)权(Quan)(87) By-product 副(Fu)产(Chan)品(Pin)C(88) called-up share capital 催(Cui)缴(Jiao)股(Gu)本(Ben)(89) Capacity 生(Sheng)产(Chan)能(Neng)力(Li)(90) Capacity ratios 生(Sheng)产(Chan)能(Neng)力(Li)比(Bi)率(Lv)(91) Capital 资(Zi)本(Ben)(92) Capital assets pricing model 资(Zi)本(Ben)资(Zi)产(Chan)计(Ji)价(Jia)模(Mo)式(Shi)(93) Capital commitment 承(Cheng)偌(Zuo)资(Zi)本(Ben)(94) Capital employed 已(Yi)运(Yun)用(Yong)的(De)资(Zi)本(Ben)(95) Capital expenditure 资(Zi)本(Ben)支(Zhi)出(Chu)(96) Capital expenditure authorization 资(Zi)本(Ben)支(Zhi)出(Chu)核(He)准(Zhun)(97) Capital expenditure control 资(Zi)本(Ben)支(Zhi)出(Chu)控(Kong)制(Zhi)(98) Capital expenditure proposal 资(Zi)本(Ben)支(Zhi)出(Chu)申(Shen)请(Qing)(99) Capital funding planning 资(Zi)本(Ben)基(Ji)金(Jin)筹(Chou)集(Ji)计(Ji)划(Hua)(100) capital gain 资(Zi)本(Ben)收(Shou)益(Yi)(101) capital investment appraisal 资(Zi)本(Ben)投(Tou)资(Zi)评(Ping)估(Gu)(102) capital maintenance 资(Zi)本(Ben)保(Bao)全(Quan)(103) capital resource planning 资(Zi)本(Ben)资(Zi)源(Yuan)计(Ji)划(Hua)(104) capital surplus 资(Zi)本(Ben)盈(Ying)余(Yu)(105) capital turnover 资(Zi)本(Ben)周(Zhou)转(Zhuan)率(Lv)(106) card 记(Ji)录(Lu)卡(Ka)(107) cash 现(Xian)金(Jin)(108) cash account 现(Xian)金(Jin)帐(Zhang)户(Hu)(109) cash book 现(Xian)金(Jin)帐(Zhang)薄(Bao)(110) cash cow 金(Jin)牛(Niu)产(Chan)品(Pin)(111) cash flow 现(Xian)金(Jin)流(Liu)量(Liang)(112) cash discounted 现(Xian)金(Jin)贴(Tie)现(Xian)(113) cash flow budget 现(Xian)金(Jin)流(Liu)量(Liang)预(Yu)算(Suan)(114) cash flow statement 现(Xian)金(Jin)流(Liu)量(Liang)表(Biao)(115) cash ledger 现(Xian)金(Jin)分(Fen)类(Lei)帐(Zhang)(116) cash limit 现(Xian)金(Jin)限(Xian)额(E)(117)CCA 现(Xian)时(Shi)成(Cheng)本(Ben)会(Hui)计(Ji)(118) center 中(Zhong)心(Xin)(119) changeover time 变(Bian)更(Geng)时(Shi)间(Jian)(120) chartered entity 特(Te)许(Xu)经(Jing)济(Ji)个(Ge)体(Ti)(121) cherub 支(Zhi)票(Piao)(122) cherub register 支(Zhi)票(Piao)登(Deng)记(Ji)薄(Bao)(123) coin analysis 零(Ling)钱(Qian)分(Fen)类(Lei)(124) classification 分(Fen)类(Lei)(125) clock card 工(Gong)时(Shi)卡(Ka)(126) code 代(Dai)码(Ma)(127) commitment accounting 承(Cheng)偌(Zuo)确(Que)认(Ren)会(Hui)计(Ji)(128) common cost 共(Gong)同(Tong)成(Cheng)本(Ben)(129) company limited by guarantee 有(You)限(Xian)担(Dan)保(Bao)责(Ze)任(Ren)公(Gong)司(Si)(130) company limited shares 股(Gu)份(Fen)有(You)限(Xian)公(Gong)司(Si)(131) competitive position 竞(Jing)争(Zheng)能(Neng)力(Li)状(Zhuang)况(Kuang)(132) concept 概(Gai)念(Nian)(133) conglomerate 跨(Kua)行(Xing)业(Ye)企(Qi)业(Ye)(134) consistency concept 一(Yi)致(Zhi)性(Xing)概(Gai)念(Nian)(135) consolidated accounts 合(He)并(Bing)报(Bao)表(Biao)(136) consolidation accounting 合(He)并(Bing)会(Hui)计(Ji)(137) consortium 财(Cai)团(Tuan)(138) contingency plan 应(Ying)急(Ji)计(Ji)划(Hua)(139) contingent liabilities 或(Huo)有(You)负(Fu)债(Zhai)(140) continuous operation 连(Lian)续(Xu)生(Sheng)产(Chan)(141) contra 抵(Di)消(Xiao)(142) contract cost 合(He)同(Tong)成(Cheng)本(Ben)(143) contract costing 合(He)同(Tong)成(Cheng)本(Ben)计(Ji)算(Suan)(144) contribution 贡(Gong)献(Xian)毛(Mao)益(Yi)(145) contribution venture 贡(Gong)献(Xian)中(Zhong)心(Xin)(146) contribution chart 贡(Gong)献(Xian)图(Tu)(147) contribution per unit of limiting factor ration 单(Dan)位(Wei)限(Xian)定(Ding)因(Yin)素(Su)的(De)贡(Gong)献(Xian)毛(Mao)益(Yi)比(Bi)率(Lv)(148) contribution to sales ration 贡(Gong)献(Xian)毛(Mao)益(Yi)对(Dui)销(Xiao)售(Shou)比(Bi)率(Lv)(149) control 控(Kong)制(Zhi)(150) control account 控(Kong)制(Zhi)帐(Zhang)户(Hu)(151) control limits 控(Kong)制(Zhi)限(Xian)度(Du)(152) controllability concept 可(Ke)控(Kong)制(Zhi)概(Gai)念(Nian)(153) controllable cost 可(Ke)控(Kong)制(Zhi)成(Cheng)本(Ben)(154) conversion cost 加(Jia)工(Gong)成(Cheng)本(Ben)(155) convertible loan stock 可(Ke)转(Zhuan)换(Huan)为(Wei)股(Gu)票(Piao)的(De)贷(Dai)款(Kuan)(156) corporate appraisal 公(Gong)司(Si)评(Ping)估(Gu)(157) corporate planning 公(Gong)司(Si)计(Ji)划(Hua)(158) corporate social reporting 公(Gong)司(Si)社(She)会(Hui)报(Bao)告(Gao)(159) corporation 股(Gu)份(Fen)公(Gong)司(Si)(160) cost 成(Cheng)本(Ben)(161) cost account 成(Cheng)本(Ben)帐(Zhang)户(Hu)(162) cost accounting 成(Cheng)本(Ben)会(Hui)计(Ji)(163) cost accounting manual 成(Cheng)本(Ben)手(Shou)册(Ce)(164) cost accounts calendar 成(Cheng)本(Ben)报(Bao)表(Biao)的(De)日(Ri)历(Li)时(Shi)间(Jian)(165) cost adjustment 成(Cheng)本(Ben)调(Diao)整(Zheng)(166) cost allocation 成(Cheng)本(Ben)分(Fen)配(Pei)(167) cost apportionment 成(Cheng)本(Ben)分(Fen)摊(Tan)(168) cost attribution 成(Cheng)本(Ben)归(Gui)属(Shu)(169) cost audit 成(Cheng)本(Ben)审(Shen)计(Ji)(170) cost behaviour 成(Cheng)本(Ben)性(Xing)态(Tai)(171) cost benefit analysis 成(Cheng)本(Ben)效(Xiao)益(Yi)分(Fen)析(Xi)(172) cost center 成(Cheng)本(Ben)中(Zhong)心(Xin)(173) cost driver 成(Cheng)本(Ben)动(Dong)因(Yin)(174) cost of capital 资(Zi)本(Ben)成(Cheng)本(Ben)(175) cost of conformance 相(Xiang)符(Fu)成(Cheng)本(Ben)(176) cost of goods sold 销(Xiao)货(Huo)成(Cheng)本(Ben)(177) cost of non-conformance 非(Fei)相(Xiang)符(Fu)成(Cheng)本(Ben)(178) cost of sales 销(Xiao)售(Shou)成(Cheng)本(Ben)(179) cost reduction 成(Cheng)本(Ben)降(Jiang)低(Di)(180) cost structure 成(Cheng)本(Ben)结(Jie)构(Gou)(181) cost unit 成(Cheng)本(Ben)单(Dan)位(Wei)(182) cost-volume-profit analysis(CVP) 本(Ben)量(Liang)利(Li)分(Fen)析(Xi)(183) costing 成(Cheng)本(Ben)计(Ji)算(Suan)(184) CPP 现(Xian)时(Shi)购(Gou)买(Mai)力(Li)会(Hui)计(Ji)(185) credit note 贷(Dai)项(Xiang)通(Tong)知(Zhi)(186) credit report 信(Xin)贷(Dai)报(Bao)告(Gao)书(Shu)(187) creditor 债(Zhai)权(Quan)人(Ren)(188) creditor days ratio 应(Ying)付(Fu)帐(Zhang)款(Kuan)天(Tian)数(Shu)率(Lv)(189) creditors ledger 应(Ying)付(Fu)帐(Zhang)款(Kuan)分(Fen)类(Lei)帐(Zhang)(190) critical event 关(Guan)键(Jian)事(Shi)项(Xiang)(191) critical path 关(Guan)键(Jian)路(Lu)线(Xian)(192) cumulative preference shares 累(Lei)积(Ji)优(You)先(Xian)股(Gu)(193) current account 往(Wang)来(Lai)帐(Zhang)户(Hu)(194) current asset 流(Liu)动(Dong)资(Zi)产(Chan)(195) current cost accounting 现(Xian)时(Shi)成(Cheng)本(Ben)会(Hui)计(Ji)(196) current liabilities 流(Liu)动(Dong)负(Fu)债(Zhai)(197) current purchasing power accounting 现(Xian)时(Shi)购(Gou)买(Mai)力(Li)会(Hui)计(Ji)(198) current ration 流(Liu)动(Dong)比(Bi)率(Lv)(199) cut-off 截(Jie)止(Zhi)(200) CVP 本(Ben)量(Liang)利(Li)分(Fen)析(Xi)(201) cycle time 周(Zhou)转(Zhuan)时(Shi)间(Jian)D(202) debenture 债(Zhai)券(Quan)(203) debit note 借(Jie)项(Xiang)通(Tong)知(Zhi)(204) debit capacity 举(Ju)债(Zhai)能(Neng)力(Li)(205) debt ratio 债(Zhai)务(Wu)比(Bi)率(Lv)(206) debtor 债(Zhai)务(Wu)人(Ren)(207) debtor days ratio 应(Ying)收(Shou)帐(Zhang)款(Kuan)天(Tian)数(Shu)率(Lv)(208) debtors 应(Ying)收(Shou)款(Kuan)(209) debtors ledger 应(Ying)收(Shou)帐(Zhang)款(Kuan)分(Fen)类(Lei)帐(Zhang)(210) debtor’ age analysis 应(Ying)收(Shou)帐(Zhang)款(Kuan)帐(Zhang)龄(Ling)分(Fen)析(Xi)(211) decision driven costs 决(Jue)策(Ce)连(Lian)动(Dong)成(Cheng)本(Ben)(212) decision tree 决(Jue)策(Ce)树(Shu)(213) defects 次(Ci)品(Pin)(214) deferred expenditure 递(Di)延(Yan)支(Zhi)出(Chu)(215) deferred shares 递(Di)延(Yan)股(Gu)份(Fen)(216) deferred taxation 递(Di)延(Yan)税(Shui)款(Kuan)(217) delivery note 交(Jiao)货(Huo)单(Dan)(218) departmental accounts 部(Bu)门(Men)报(Bao)表(Biao)(219) departmental budget 部(Bu)门(Men)预(Yu)算(Suan)(220) depreciation 折(Zhe)旧(Jiu)(221) dispatch note 发(Fa)运(Yun)单(Dan)(222) development cost 开(Kai)发(Fa)成(Cheng)本(Ben)(223) differential cost 差(Cha)别(Bie)成(Cheng)本(Ben)(224) direct hours yield 直(Zhi)接(Jie)工(Gong)时(Shi)产(Chan)出(Chu)率(Lv)(225) direct labor cost-standard 标(Biao)准(Zhun)直(Zhi)接(Jie)人(Ren)工(Gong)成(Cheng)本(Ben)(226) direct labor efficiency-variance 直(Zhi)接(Jie)人(Ren)工(Gong)效(Xiao)率(Lv)差(Cha)异(Yi)(227) direct labor rate—variance 直(Zhi)接(Jie)人(Ren)工(Gong)费(Fei)率(Lv)差(Cha)异(Yi)(228) direct labor total-variance 直(Zhi)接(Jie)人(Ren)工(Gong)总(Zong)差(Cha)异(Yi)(229) direct material mix-variance 直(Zhi)接(Jie)材(Cai)料(Liao)结(Jie)构(Gou)差(Cha)异(Yi)(230) direct price-variance 直(Zhi)接(Jie)材(Cai)料(Liao)价(Jia)格(Ge)差(Cha)异(Yi)(231) direct material total-variance 直(Zhi)接(Jie)材(Cai)料(Liao)总(Zong)差(Cha)异(Yi)(232) direct materials usage-variance 直(Zhi)接(Jie)材(Cai)料(Liao)用(Yong)量(Liang)差(Cha)异(Yi)(233) direct materials yield-variance 直(Zhi)接(Jie)材(Cai)料(Liao)产(Chan)出(Chu)率(Lv)差(Cha)异(Yi)(234) direct cost 直(Zhi)接(Jie)成(Cheng)本(Ben)(235) direct debit 直(Zhi)接(Jie)借(Jie)项(Xiang)(236) direct hours yield 直(Zhi)接(Jie)小(Xiao)时(Shi)产(Chan)出(Chu)率(Lv)(237) direct labor cost percentage rate 直(Zhi)接(Jie)人(Ren)工(Gong)成(Cheng)本(Ben)百(Bai)分(Fen)比(Bi)(238) direct labor hour rate 直(Zhi)接(Jie)人(Ren)工(Gong)小(Xiao)时(Shi)率(Lv)(239) directs on indirect work 间(Jian)接(Jie)工(Gong)作(Zuo)事(Shi)项(Xiang)上(Shang)的(De)工(Gong)时(Shi)(240) discount rate 贴(Tie)现(Xian)率(Lv)(241) discounted cash flow 现(Xian)金(Jin)流(Liu)量(Liang)贴(Tie)现(Xian)(242) discretionary cost 酌(Zhuo)量(Liang)成(Cheng)本(Ben)(243) distribution cost 摊(Tan)销(Xiao)成(Cheng)本(Ben)(244) diversions 移(Yi)用(Yong)(245) diverted hours 移(Yi)用(Yong)小(Xiao)时(Shi)(246) diverted hour’s ratio 移(Yi)用(Yong)工(Gong)时(Shi)比(Bi)率(Lv)(247) dividend 股(Gu)利(Li)(248) dividend cover 股(Gu)利(Li)产(Chan)出(Chu)率(Lv)(249) dividend per share 每(Mei)股(Gu)股(Gu)利(Li)(250) dog 疲(Pi)软(Ruan)产(Chan)品(Pin)(251) double entry accounting 复(Fu)式(Shi)会(Hui)计(Ji)(252) double-entry book-keeping 复(Fu)式(Shi)薄(Bao)记(Ji)(253) doubtful debts 可(Ke)疑(Yi)债(Zhai)务(Wu)(254) down time 停(Ting)工(Gong)时(Shi)间(Jian)(255) dynamic programming 动(Dong)态(Tai)规(Gui)划(Hua)E(256) earning per share 每(Mei)股(Gu)盈(Ying)利(Li)(257) earning ratio 市(Shi)盈(Ying)率(Lv)(258) economic order quantity(EOQ) 经(Jing)济(Ji)订(Ding)购(Gou)批(Pi)量(Liang)(259) efficient market hypothesis 有(You)效(Xiao)市(Shi)场(Chang)假(Jia)设(She)(260) efficiency ration 效(Xiao)率(Lv)性(Xing)比(Bi)率(Lv)(261) element of cost 成(Cheng)本(Ben)要(Yao)素(Su)(262) entity 经(Jing)济(Ji)个(Ge)体(Ti)(262) environmental audit 环(Huan)境(Jing)审(Shen)计(Ji)(263) environmental impact assessment 环(Huan)境(Jing)影(Ying)响(Xiang)评(Ping)价(Jia)(264) EOQ 经(Jing)济(Ji)订(Ding)购(Gou)批(Pi)量(Liang)(265) equity 权(Quan)益(Yi)(266) equity method of accounting权(Quan)益(Yi)法(Fa)会(Hui)计(Ji)计(Ji)算(Suan)(267) equity share capital权(Quan)益(Yi)股(Gu)本(Ben)(268) equivalent units当(Dang)量(Liang)(269) event事(Shi)项(Xiang)(270) exceptional items例(Li)外(Wai)事(Shi)项(Xiang)(271) expected value期(Qi)望(Wang)值(Zhi)(272) expenditure支(Zhi)出(Chu)(273) expenses费(Fei)用(Yong)(274) external audit外(Wai)部(Bu)审(Shen)计(Ji)(275) external failure cost外(Wai)部(Bu)损(Sun)失(Shi)成(Cheng)本(Ben)(276) extraordinary items非(Fei)常(Chang)事(Shi)项(Xiang)F(277) factory good让(Rang)售(Shou)商(Shang)品(Pin)(278) factoring应(Ying)收(Shou)帐(Zhang)款(Kuan)让(Rang)售(Shou)(279) fail value公(Gong)允(Yun)价(Jia)值(Zhi)(280) feedback反(Fan)馈(Kui)(281) FIFO先(Xian)近(Jin)先(Xian)出(Chu)法(Fa)(282) final accounts年(Nian)终(Zhong)报(Bao)表(Biao)(283) finance lease融(Rong)资(Zi)租(Zu)赁(Lin)(284) financial accounting财(Cai)务(Wu)会(Hui)计(Ji)(285) financial accounts calendar adjustment财(Cai)务(Wu)报(Bao)表(Biao)的(De)日(Ri)历(Li)时(Shi)间(Jian)调(Diao)整(Zheng)(286) financial management财(Cai)务(Wu)管(Guan)理(Li)(287) financial planning财(Cai)务(Wu)计(Ji)划(Hua)(288) financial statement财(Cai)务(Wu)报(Bao)表(Biao)(289) finished goods完(Wan)成(Cheng)品(Pin)(290) fixed asset固(Gu)定(Ding)资(Zi)产(Chan)(291) fixed overhead固(Gu)定(Ding)制(Zhi)造(Zao)费(Fei)用(Yong)(292) fixed asset turnover固(Gu)定(Ding)资(Zi)产(Chan)周(Zhou)转(Zhuan)率(Lv)(293) fixed assets register固(Gu)定(Ding)资(Zi)产(Chan)登(Deng)记(Ji)薄(Bao)(294) fixed cost固(Gu)定(Ding)成(Cheng)本(Ben)(295) flexed budget变(Bian)动(Dong)限(Xian)额(E)预(Yu)算(Suan)(296) flexible budget弹(Dan)性(Xing)预(Yu)算(Suan)(297) float time浮(Fu)动(Dong)时(Shi)间(Jian)(298) floating charge流(Liu)动(Dong)抵(Di)押(Ya)(299) flow of funds statement资(Zi)金(Jin)流(Liu)量(Liang)表(Biao)(300) forecasting预(Yu)测(Ce)(301) founder’s shares发(Fa)起(Qi)人(Ren)股(Gu)份(Fen)(302) full capacity 满(Man)负(Fu)荷(He)生(Sheng)产(Chan)能(Neng)力(Li)(303) function costing 职(Zhi)能(Neng)成(Cheng)本(Ben)计(Ji)算(Suan)(304) functional budget 职(Zhi)能(Neng)预(Yu)算(Suan)(305) fund accounting 基(Ji)金(Jin)会(Hui)计(Ji)(306) fundamental accounting concept 基(Ji)础(Chu)会(Hui)计(Ji)概(Gai)念(Nian)(307) fungible assets 可(Ke)互(Hu)换(Huan)资(Zi)产(Chan)(308) futuristic planning 远(Yuan)景(Jing)计(Ji)划(Hua)G(309) gap analysis 间(Jian)距(Ju)分(Fen)析(Xi)(310) gearing 举(Ju)债(Zhai)经(Jing)营(Ying)比(Bi)率(Lv)(杠(Gang)杆(Gan))(311) goal congruence 目(Mu)标(Biao)一(Yi)致(Zhi)性(Xing)(312) going concern concept 持(Chi)续(Xu)经(Jing)营(Ying)概(Gai)念(Nian)(313) goods received note 商(Shang)品(Pin)收(Shou)讫(Qi)单(Dan)(314) goodwill 商(Shang)誉(Yu)(315) gross dividend yield 总(Zong)股(Gu)息(Xi)产(Chan)出(Chu)率(Lv)(316) gross margin 总(Zong)边(Bian)际(Ji)(317) gross profit 毛(Mao)利(Li)润(Run)(318) gross profit percentage 毛(Mao)利(Li)润(Run)百(Bai)分(Fen)比(Bi)(319) group 企(Qi)业(Ye)集(Ji)团(Tuan)(320) group accounts 集(Ji)团(Tuan)报(Bao)表(Biao)H(312) high-geared 高(Gao)结(Jie)合(He)杠(Gang)杆(Gan)(比(Bi)例(Li))(313) hire purchase 租(Zu)购(Gou)(314) historical cost 历(Li)史(Shi)成(Cheng)本(Ben)(315) historical cost accounting 历(Li)史(Shi)成(Cheng)本(Ben)会(Hui)计(Ji)(316) hours 小(Xiao)时(Shi)(317) hurdle rate 最(Zui)低(Di)可(Ke)接(Jie)受(Shou)的(De)报(Bao)酬(Chou)率(Lv)I(318) ideal standard 理(Li)想(Xiang)标(Biao)准(Zhun)(319) idle capacity ration 闲(Xian)置(Zhi)生(Sheng)产(Chan)能(Neng)力(Li)比(Bi)率(Lv)(320) idle time 闲(Xian)置(Zhi)时(Shi)间(Jian)(321) impersonal accounts 非(Fei)记(Ji)名(Ming)帐(Zhang)户(Hu)(322) imprest system 定(Ding)额(E)备(Bei)用(Yong)制(Zhi)度(Du)(323) income and expenditure account 收(Shou)益(Yi)和(He)支(Zhi)出(Chu)报(Bao)表(Biao)(324) incomplete records 不(Bu)完(Wan)善(Shan)记(Ji)录(Lu)(325) incremental cost 增(Zeng)量(Liang)成(Cheng)本(Ben)(326) incremental yield 增(Zeng)量(Liang)产(Chan)出(Chu)率(Lv)(327) indirect cost 间(Jian)接(Jie)成(Cheng)本(Ben)(328) indirect hours 间(Jian)接(Jie)小(Xiao)时(Shi)(329) insolvency 无(Wu)力(Li)偿(Chang)付(Fu)(330) intangible asset 无(Wu)形(Xing)资(Zi)产(Chan)(331) integrated accounts 综(Zong)合(He)报(Bao)表(Biao)(332) interdependency concept 关(Guan)联(Lian)性(Xing)概(Gai)念(Nian)(333) interest cover 利(Li)息(Xi)保(Bao)障(Zhang)倍(Bei)数(Shu)(334) interlocking accounts 连(Lian)锁(Suo)报(Bao)表(Biao)(335) internal audit 内(Nei)部(Bu)审(Shen)计(Ji)(336) internal check 内(Nei)部(Bu)牵(Qian)制(Zhi)(337) internal control system 内(Nei)部(Bu)控(Kong)制(Zhi)体(Ti)系(Xi)(338) internal failure cost 内(Nei)部(Bu)损(Sun)失(Shi)成(Cheng)本(Ben)(339) internal rate of return(IRR) 内(Nei)含(Han)报(Bao)酬(Chou)率(Lv)(340) inventory 存(Cun)货(Huo)(341) investment 投(Tou)资(Zi)(342) investment center 投(Tou)资(Zi)中(Zhong)心(Xin)(343) invoice register 发(Fa)票(Piao)登(Deng)记(Ji)薄(Bao)(344) issued share capital 已(Yi)发(Fa)行(Xing)股(Gu)本(Ben)J(345) job 定(Ding)单(Dan)(346) job card 工(Gong)作(Zuo)卡(Ka)(347) job costing 工(Gong)作(Zuo)成(Cheng)本(Ben)计(Ji)算(Suan)(348) job sheet 工(Gong)作(Zuo)单(Dan)(349) joint cost 联(Lian)合(He)成(Cheng)本(Ben)(350) joint products 联(Lian)产(Chan)品(Pin)(351) joint stock company 股(Gu)份(Fen)公(Gong)司(Si)(352) joint venture 合(He)资(Zi)经(Jing)营(Ying)(353) journal 日(Ri)记(Ji)帐(Zhang)(354) just-in-time(JIT) 适(Shi)时(Shi)制(Zhi)度(Du)(355) jusy-in-time production 适(Shi)时(Shi)生(Sheng)产(Chan)(356) just-in-time purchasing 适(Shi)时(Shi)购(Gou)买(Mai)K(357) key factor 关(Guan)键(Jian)因(Yin)素(Su)L(358) labour 人(Ren)工(Gong)(359) labour transfer note 人(Ren)工(Gong)转(Zhuan)移(Yi)单(Dan)(360) leaning curve 学(Xue)习(Xi)曲(Qu)线(Xian)(361) ledger 分(Fen)类(Lei)帐(Zhang)户(Hu)(362) length of order book 定(Ding)单(Dan)平(Ping)均(Jun)周(Zhou)期(Qi)(363) letter of credit 信(Xin)用(Yong)证(Zheng)(364) leverage 举(Ju)债(Zhai)经(Jing)营(Ying)比(Bi)率(Lv)(365) liabilities 负(Fu)债(Zhai)(366) life cycle costing 寿(Shou)命(Ming)周(Zhou)期(Qi)成(Cheng)本(Ben)计(Ji)算(Suan)(367) LIFO 后(Hou)近(Jin)先(Xian)出(Chu)法(Fa)(368) limited liability company 有(You)限(Xian)责(Ze)任(Ren)公(Gong)司(Si)(369) limiting factor 限(Xian)制(Zhi)因(Yin)素(Su)(370) line-item budget 明(Ming)细(Xi)支(Zhi)出(Chu)预(Yu)算(Suan)(371) liner programming 线(Xian)性(Xing)规(Gui)划(Hua)(372) liquid assets 变(Bian)现(Xian)资(Zi)产(Chan)(373) liquidation 清(Qing)算(Suan)(374) liquidity ratios 易(Yi)变(Bian)现(Xian)比(Bi)率(Lv)(375) loan 贷(Dai)款(Kuan)(376) loan capital 借(Jie)入(Ru)资(Zi)本(Ben)(377) long range palnning 长(Chang)期(Qi)计(Ji)划(Hua)(378) lost time record 虚(Xu)耗(Hao)时(Shi)间(Jian)记(Ji)录(Lu)(379) low geared 低(Di)结(Jie)合(He)杠(Gang)杆(Gan)(比(Bi)例(Li))(380) lower of cost or net realizable value concept 成(Cheng)本(Ben)或(Huo)可(Ke)变(Bian)净(Jing)价(Jia)孰(Shu)低(Di)概(Gai)念(Nian)M(381) machine hour rate 机(Ji)器(Qi)小(Xiao)时(Shi)率(Lv)(382) machine time record 机(Ji)器(Qi)时(Shi)间(Jian)记(Ji)录(Lu)(383) managed cost 管(Guan)理(Li)成(Cheng)本(Ben)(384) management accounting 管(Guan)理(Li)会(Hui)计(Ji)(385) management accounting concept 管(Guan)理(Li)会(Hui)计(Ji)概(Gai)念(Nian)(386) management accounting guides 管(Guan)理(Li)会(Hui)计(Ji)指(Zhi)导(Dao)方(Fang)针(Zhen)(387) management audit 管(Guan)理(Li)审(Shen)计(Ji)(388) management buy-out 管(Guan)理(Li)性(Xing)购(Gou)买(Mai)产(Chan)权(Quan)(389) management by exception 例(Li)外(Wai)管(Guan)理(Li)原(Yuan)则(Ze)(390) margin 边(Bian)际(Ji)(391) margin of safety ration 安(An)全(Quan)边(Bian)际(Ji)比(Bi)率(Lv)(392) margin cost 边(Bian)际(Ji)成(Cheng)本(Ben)(393) margin costing 边(Bian)际(Ji)成(Cheng)本(Ben)计(Ji)算(Suan)(394) mark-down 降(Jiang)低(Di)标(Biao)价(Jia)(395) mark-up 提(Ti)高(Gao)标(Biao)价(Jia)(396) market risk premium 市(Shi)场(Chang)分(Fen)险(Xian)补(Bu)偿(Chang)(397) market share 市(Shi)场(Chang)份(Fen)额(E)(398) marketing cost 营(Ying)销(Xiao)成(Cheng)本(Ben)(399) matching concept 配(Pei)比(Bi)概(Gai)念(Nian)(400) materiality concept 重(Zhong)要(Yao)性(Xing)概(Gai)念(Nian)(401) materials requisition 领(Ling)料(Liao)单(Dan)(402) materials returned note 退(Tui)料(Liao)单(Dan)(403) materials transfer note 材(Cai)料(Liao)转(Zhuan)移(Yi)单(Dan)(404) memorandum of association 公(Gong)司(Si)设(She)立(Li)细(Xi)则(Ze)(405) merger 兼(Jian)并(Bing)(406) merger accounting 兼(Jian)并(Bing)会(Hui)计(Ji)(407) minority interest 少(Shao)数(Shu)股(Gu)权(Quan)(408) mixed cost 混(Hun)合(He)成(Cheng)本(Ben)N(409) net assets 净(Jing)资(Zi)产(Chan)(410) net book value 净(Jing)帐(Zhang)面(Mian)价(Jia)值(Zhi)(411) net liquid funds 净(Jing)可(Ke)变(Bian)现(Xian)资(Zi)金(Jin)(412) net margin 净(Jing)边(Bian)际(Ji)(413) net present value(NPV) 净(Jing)现(Xian)值(Zhi)(414) net profit 净(Jing)利(Li)润(Run)(415) net realizable value 可(Ke)变(Bian)现(Xian)净(Jing)值(Zhi)(416) net worth 资(Zi)产(Chan)净(Jing)值(Zhi)(417) network analysis 网(Wang)络(Luo)分(Fen)析(Xi)(418) noise 干(Gan)捞(Lao)(419) nominal account 名(Ming)义(Yi)帐(Zhang)户(Hu)(420) nominal share capital 名(Ming)义(Yi)股(Gu)本(Ben)(421) nominal holding 代(Dai)理(Li)持(Chi)有(You)股(Gu)份(Fen)(422) non-adjusting events 非(Fei)调(Diao)整(Zheng)事(Shi)项(Xiang)(423) non-financial performance measurement 非(Fei)财(Cai)务(Wu)业(Ye)绩(Ji)计(Ji)量(Liang)(424) non-intergrated accounts 非(Fei)综(Zong)合(He)报(Bao)表(Biao)(425) non-liner programming 非(Fei)线(Xian)性(Xing)规(Gui)划(Hua)(426) non-voting shares 无(Wu)表(Biao)决(Jue)权(Quan)的(De)股(Gu)份(Fen)(427) notional cost 名(Ming)义(Yi)成(Cheng)本(Ben)(428) number of days stock 存(Cun)货(Huo)周(Zhou)转(Zhuan)天(Tian)数(Shu)(429) number of weeks stock 存(Cun)货(Huo)周(Zhou)转(Zhuan)周(Zhou)数(Shu)O(430) objective classification 客(Ke)体(Ti)分(Fen)类(Lei)(431) obsolescence 陈(Chen)旧(Jiu)(432) off balance sheet finance 资(Zi)产(Chan)负(Fu)债(Zhai)表(Biao)外(Wai)筹(Chou)资(Zi)(433) offer for sale 标(Biao)价(Jia)出(Chu)售(Shou)(434) operating budget 经(Jing)营(Ying)预(Yu)算(Suan)(435) operating lease 经(Jing)营(Ying)租(Zu)赁(Lin)(436) operating statement 营(Ying)业(Ye)报(Bao)表(Biao)(437) operation time 操(Cao)作(Zuo)时(Shi)间(Jian)(438) operational control 经(Jing)营(Ying)控(Kong)制(Zhi)(439) operational gearing 经(Jing)营(Ying)杠(Gang)杆(Gan)(440) operating plans 经(Jing)营(Ying)计(Ji)划(Hua)(441) opportunity cost 机(Ji)会(Hui)成(Cheng)本(Ben)(442) order 定(Ding)单(Dan)(443) ordinary shares 普(Pu)通(Tong)股(Gu)(444) out-of-date cheque 过(Guo)期(Qi)支(Zhi)票(Piao)(445) over capitalization 过(Guo)分(Fen)资(Zi)本(Ben)化(Hua)(446) overhead 制(Zhi)造(Zao)费(Fei)用(Yong)(447) overhead absorption rate 制(Zhi)造(Zao)费(Fei)用(Yong)分(Fen)配(Pei)率(Lv)(448) overhead cost 制(Zhi)造(Zao)费(Fei)用(Yong)(449) overtrading 超(Chao)过(Guo)营(Ying)业(Ye)资(Zi)金(Jin)的(De)经(Jing)营(Ying)P(450) paid cheque 已(Yi)付(Fu)支(Zhi)票(Piao)(451) paid-up share capital 认(Ren)定(Ding)股(Gu)本(Ben)(452) parent company 母(Mu)公(Gong)司(Si)(453) pareto distribution 帕(Pa)累(Lei)托(Tuo)分(Fen)布(Bu)(454) participating preference shares 参(Can)与(Yu)优(You)先(Xian)股(Gu)(455) partnership 合(He)伙(Huo)(456) payable ledger 应(Ying)付(Fu)款(Kuan)项(Xiang)帐(Zhang)户(Hu)(457) payback 回(Hui)收(Shou)期(Qi)(458) payments and receipts account 收(Shou)入(Ru)和(He)支(Zhi)出(Chu)报(Bao)表(Biao)(459) payments withheld 保(Bao)留(Liu)款(Kuan)额(E)(460) payroll 工(Gong)资(Zi)单(Dan)(461) payroll analysis 工(Gong)资(Zi)分(Fen)析(Xi)(462) percentage profit on turnover 利(Li)润(Run)对(Dui)营(Ying)业(Ye)额(E)比(Bi)率(Lv)(463) period cost 期(Qi)间(Jian)成(Cheng)本(Ben)(464) perpetual inventory 永(Yong)续(Xu)盘(Pan)存(Cun)(465) personal account 记(Ji)名(Ming)帐(Zhang)户(Hu)(466) PEPT 项(Xiang)目(Mu)评(Ping)审(Shen)法(Fa)(467) petty cash account 备(Bei)用(Yong)金(Jin)帐(Zhang)户(Hu)(468) petty cash voucher 备(Bei)用(Yong)金(Jin)凭(Ping)证(Zheng)(469) physical inventory 实(Shi)地(Di)盘(Pan)存(Cun)(470) planning 计(Ji)划(Hua)(471) planning horizon 计(Ji)划(Hua)时(Shi)限(Xian)(472) planning period 计(Ji)划(Hua)期(Qi)间(Jian)(473) policy cost 政(Zheng)策(Ce)成(Cheng)本(Ben)(474) position audit 状(Zhuang)况(Kuang)审(Shen)计(Ji)(475) post balance sheet events 资(Zi)产(Chan)负(Fu)债(Zhai)表(Biao)编(Bian)后(Hou)事(Shi)项(Xiang)(476) practical capacity 实(Shi)际(Ji)生(Sheng)产(Chan)能(Neng)力(Li)(477) pre-acquisition losses 购(Gou)置(Zhi)前(Qian)损(Sun)失(Shi)(478) pre-acquisition profits 购(Gou)置(Zhi)前(Qian)利(Li)润(Run)(479) preference shares 优(You)先(Xian)股(Gu)(480) preference creditors 优(You)先(Xian)债(Zhai)权(Quan)人(Ren)(481) preferred creditors 优(You)先(Xian)债(Zhai)权(Quan)人(Ren)(482) prepayments 预(Yu)付(Fu)款(Kuan)项(Xiang)(483) present value 现(Xian)值(Zhi)(484) prevention cost 预(Yu)防(Fang)成(Cheng)本(Ben)(485) price ratio 市(Shi)盈(Ying)率(Lv)(486) prime cost 主(Zhu)要(Yao)成(Cheng)本(Ben)(487) prime entry-books of 原(Yuan)始(Shi)分(Fen)录(Lu)登(Deng)记(Ji)薄(Bao)(488) principal budget factor 主(Zhu)要(Yao)预(Yu)算(Suan)因(Yin)素(Su)(489) prior charge capital 优(You)先(Xian)股(Gu)(490) prior year adjustments 以(Yi)前(Qian)年(Nian)度(Du)调(Diao)整(Zheng)(491) priority base budgeting 优(You)先(Xian)顺(Shun)序(Xu)体(Ti)制(Zhi)的(De)预(Yu)算(Suan)(492) private company 私(Si)人(Ren)公(Gong)司(Si)(493) pro-forma invoice 预(Yu)开(Kai)发(Fa)票(Piao)(494) problem child 问(Wen)号(Hao)产(Chan)品(Pin)(495) process costing 分(Fen)步(Bu)成(Cheng)本(Ben)计(Ji)算(Suan)(496) process time 加(Jia)工(Gong)时(Shi)间(Jian)(497) product cost 产(Chan)品(Pin)成(Cheng)本(Ben)(498) Product life cycle 产(Chan)品(Pin)寿(Shou)命(Ming)周(Zhou)期(Qi)(499) production cost 生(Sheng)产(Chan)成(Cheng)本(Ben)(500) production cost of sales 售(Shou)货(Huo)成(Cheng)本(Ben)(501) production volume ratio 生(Sheng)产(Chan)业(Ye)务(Wu)量(Liang)比(Bi)率(Lv)(502) profit center 利(Li)润(Run)中(Zhong)心(Xin)(503) profit per employee 每(Mei)员(Yuan)工(Gong)利(Li)润(Run)(504) profit retained for the year 年(Nian)度(Du)利(Li)润(Run)留(Liu)存(Cun)(505) profit to turnover ratio 利(Li)润(Run)对(Dui)营(Ying)业(Ye)额(E)比(Bi)率(Lv)(506) profit-volume graph 利(Li)量(Liang)图(Tu)(507) profitability index 盈(Ying)利(Li)指(Zhi)数(Shu)(508) programming 规(Gui)划(Hua)(509) project evaluation and review technique 项(Xiang)目(Mu)评(Ping)审(Shen)法(Fa)(510) projection 预(Yu)计(Ji)(511) promissory note 本(Ben)票(Piao)(512) prospectus 募(Mu)债(Zhai)说(Shuo)明(Ming)书(Shu)(513) provisions for liabilities and charges 偿(Chang)债(Zhai)和(He)费(Fei)用(Yong)准(Zhun)备(Bei)(514) prudent concept 稳(Wen)健(Jian)性(Xing)概(Gai)念(Nian)(515) public company 公(Gong)开(Kai)公(Gong)司(Si)(516) purchase order 订(Ding)购(Gou)单(Dan)(517) purchase requisition 请(Qing)购(Gou)单(Dan)(518) purchase ledger 采(Cai)购(Gou)帐(Zhang)户(Hu)Q(519) quality related costs 质(Zhi)量(Liang)有(You)关(Guan)成(Cheng)本(Ben)(520) queuing time 排(Pai)队(Dui)时(Shi)间(Jian)R(521) rate 率(Lv)(522) ratio 比(Bi)率(Lv)(523) ration pyramid 比(Bi)率(Lv)金(Jin)字(Zi)塔(Ta)(524) raw material 原(Yuan)材(Cai)料(Liao)(525) receipts and payments account 收(Shou)入(Ru)和(He)支(Zhi)付(Fu)报(Bao)表(Biao)(526) receivable ledger 应(Ying)收(Shou)款(Kuan)项(Xiang)帐(Zhang)户(Hu)(527) redeemable shares 可(Ke)赎(Shu)回(Hui)股(Gu)份(Fen)(528) redemption 赎(Shu)回(Hui)(529) registered share capital 注(Zhu)册(Ce)资(Zi)本(Ben)(530) rejects 废(Fei)品(Pin)(531) relevancy concept 相(Xiang)关(Guan)性(Xing)概(Gai)念(Nian)(532) relevant costs 相(Xiang)关(Guan)成(Cheng)本(Ben)(533) relevant range 相(Xiang)关(Guan)范(Fan)围(Wei)(534) reliability concept 可(Ke)靠(Kao)性(Xing)概(Gai)念(Nian)(535) replacement price 重(Zhong)置(Zhi)价(Jia)格(Ge)(536) report 报(Bao)表(Biao)(537) reporting 报(Bao)告(Gao)(538) research cost, applied 应(Ying)用(Yong)性(Xing)研(Yan)究(Jiu)成(Cheng)本(Ben)(539) research cost, pure or basic 理(Li)论(Lun)或(Huo)基(Ji)础(Chu)研(Yan)究(Jiu)成(Cheng)本(Ben)(540) reserves 留(Liu)存(Cun)收(Shou)益(Yi)(541) residual income 剩(Sheng)余(Yu)收(Shou)益(Yi)(542) responsibility center 责(Ze)任(Ren)中(Zhong)心(Xin)(543) retention money 保(Bao)留(Liu)款(Kuan)额(E)(544) return on capital employed 运(Yun)用(Yong)资(Zi)本(Ben)报(Bao)酬(Chou)率(Lv)(545) returns 退(Tui)回(Hui)(546) revenue 收(Shou)入(Ru)(547) revenue center 收(Shou)入(Ru)中(Zhong)心(Xin)(548) revenue expenditure 收(Shou)益(Yi)支(Zhi)出(Chu)(549) revenue investment 收(Shou)入(Ru)性(Xing)投(Tou)资(Zi)(550) right issue 认(Ren)股(Gu)权(Quan)发(Fa)行(Xing)(551) rolling budget 滚(Gun)动(Dong)预(Yu)算(Suan)(552) rolling forecast 滚(Gun)动(Dong)预(Yu)测(Ce)S(553) sales ledger 销(Xiao)售(Shou)分(Fen)类(Lei)帐(Zhang)(554) sales order 销(Xiao)售(Shou)定(Ding)单(Dan)(555) sales per employee 每(Mei)员(Yuan)工(Gong)销(Xiao)售(Shou)额(E)(556) scrap 废(Fei)料(Liao)(557) scrip issue 红(Hong)股(Gu)发(Fa)行(Xing)(558) secured creditors 有(You)担(Dan)保(Bao)的(De)债(Zhai)权(Quan)人(Ren)(559) segmental reporting 分(Fen)部(Bu)报(Bao)告(Gao)(560) selling cost 销(Xiao)售(Shou)成(Cheng)本(Ben)(561) semi-fixed cost 半(Ban)固(Gu)定(Ding)成(Cheng)本(Ben)(562) semi-variable cost 半(Ban)变(Bian)动(Dong)成(Cheng)本(Ben)(563) sensitivity analysis 敏(Min)感(Gan)性(Xing)分(Fen)析(Xi)(564) service cost center 服(Fu)务(Wu)成(Cheng)本(Ben)中(Zhong)心(Xin)(565) service costing 服(Fu)务(Wu)成(Cheng)本(Ben)计(Ji)算(Suan)(566) set-up time 安(An)装(Zhuang)时(Shi)间(Jian)(567) shadow prices 影(Ying)子(Zi)价(Jia)格(Ge)(568) share 股(Gu)票(Piao)(569) share capital 股(Gu)份(Fen)资(Zi)本(Ben)(570) share option scheme 购(Gou)股(Gu)权(Quan)证(Zheng)方(Fang)案(An)(571) share premium 股(Gu)票(Piao)溢(Yi)价(Jia)(572) sight draft 即(Ji)期(Qi)汇(Hui)票(Piao)(573) single-entry book-keeping 单(Dan)式(Shi)薄(Bao)记(Ji)(574) sinking fund 偿(Chang)债(Zhai)基(Ji)金(Jin)(575) slack time 松(Song)驰(Chi)时(Shi)间(Jian)(576) social responsibility cost 社(She)会(Hui)责(Ze)任(Ren)成(Cheng)本(Ben)(577) sole trader 独(Du)资(Zi)经(Jing)营(Ying)者(Zhe)(578) source and application of funds statement 资(Zi)金(Jin)来(Lai)源(Yuan)和(He)运(Yun)用(Yong)表(Biao)(579) special order costing 特(Te)殊(Shu)定(Ding)单(Dan)成(Cheng)本(Ben)计(Ji)算(Suan)(580) staff costs 职(Zhi)工(Gong)成(Cheng)本(Ben)(581) standard 标(Biao)准(Zhun)(582) standard accounting practice 标(Biao)准(Zhun)会(Hui)计(Ji)实(Shi)务(Wu)(583) standard cost 标(Biao)准(Zhun)成(Cheng)本(Ben)(584) standard costing 标(Biao)准(Zhun)成(Cheng)本(Ben)计(Ji)算(Suan)(585) standard direct labour cost 标(Biao)准(Zhun)直(Zhi)接(Jie)人(Ren)工(Gong)(586) standard hour 标(Biao)准(Zhun)小(Xiao)时(Shi)(587) standard minute 标(Biao)准(Zhun)分(Fen)钟(Zhong)(588) standard performace-labour 标(Biao)准(Zhun)人(Ren)工(Gong)业(Ye)绩(Ji)(589) standard time 标(Biao)准(Zhun)时(Shi)间(Jian)(590) standard order 经(Jing)常(Chang)性(Xing)定(Ding)单(Dan)(591) statement of account 营(Ying)业(Ye)帐(Zhang)单(Dan)(592) statement of affairs 财(Cai)务(Wu)状(Zhuang)况(Kuang)表(Biao)(593) statutory body 法(Fa)定(Ding)实(Shi)体(Ti)(594) stock 存(Cun)货(Huo)(595) stock control 存(Cun)货(Huo)控(Kong)制(Zhi)(596) stock turnover 存(Cun)货(Huo)周(Zhou)转(Zhuan)率(Lv)(597) stocktaking 盘(Pan)点(Dian)存(Cun)货(Huo)(598) stores requisition 领(Ling)料(Liao)申(Shen)请(Qing)单(Dan)(599) strategic business unit 战(Zhan)略(Lue)性(Xing)经(Jing)营(Ying)单(Dan)位(Wei)(600) strategic management accounting 战(Zhan)略(Lue)管(Guan)理(Li)会(Hui)计(Ji)(601) strategic planning 战(Zhan)略(Lue)计(Ji)划(Hua)(602) strategy 战(Zhan)略(Lue)(603) subjective classification 主(Zhu)体(Ti)分(Fen)类(Lei)(604) subscribed share capital 已(Yi)认(Ren)购(Gou)的(De)股(Gu)本(Ben)(605) subsidiary undertaking 子(Zi)公(Gong)司(Si)(606) sunk cost 沉(Chen)没(Mei)成(Cheng)本(Ben)(607) supply estimate 预(Yu)算(Suan)估(Gu)计(Ji)(608) supply expenditure 预(Yu)算(Suan)支(Zhi)出(Chu)(609) suspense account 暂(Zan)记(Ji)帐(Zhang)户(Hu)(610) SWOT analysis 长(Chang)处(Chu)和(He)短(Duan)处(Chu),机(Ji)会(Hui)和(He)威(Wei)胁(Xie)分(Fen)析(Xi)(611) system 制(Zhi)度(Du),体(Ti)系(Xi)T(612) tactical planning 策(Ce)略(Lue)计(Ji)划(Hua)(613) tactics 策(Ce)略(Lue)(614) take-over 接(Jie)收(Shou)(615) tangible asset 有(You)形(Xing)资(Zi)产(Chan)(616) tangible fixed asset statement 有(You)形(Xing)固(Gu)定(Ding)资(Zi)产(Chan)表(Biao)(617) target cost 目(Mu)标(Biao)成(Cheng)本(Ben)(618) terotechnology 设(She)备(Bei)综(Zong)合(He)工(Gong)程(Cheng)学(Xue)(619) throughput accounting 生(Sheng)产(Chan)量(Liang)会(Hui)计(Ji)(620) time 时(Shi)间(Jian)(621) time sheet 时(Shi)间(Jian)记(Ji)录(Lu)表(Biao)(622) total assets 总(Zong)资(Zi)产(Chan)(623) total quality management 全(Quan)面(Mian)质(Zhi)量(Liang)管(Guan)理(Li)(624) total stocks 存(Cun)货(Huo)总(Zong)计(Ji)(625) trade creditors 购(Gou)货(Huo)客(Ke)户(Hu)(应(Ying)付(Fu)帐(Zhang)款(Kuan))(626) trade debtors 销(Xiao)货(Huo)客(Ke)户(Hu)(应(Ying)收(Shou)帐(Zhang)款(Kuan))(627) trading profit and loss account 营(Ying)业(Ye)损(Sun)益(Yi)表(Biao)(628) transfer price 转(Zhuan)让(Rang)价(Jia)格(Ge)(629) transit time 中(Zhong)转(Zhuan)时(Shi)间(Jian)(630) treasurership 财(Cai)务(Wu)长(Chang)制(Zhi)度(Du)(631) trail balance 试(Shi)算(Suan)平(Ping)衡(Heng)表(Biao)(632) turnover 营(Ying)业(Ye)额(E)U(633) uncalled share capital 未(Wei)催(Cui)缴(Jiao)股(Gu)本(Ben)(634) under capitalization 不(Bu)足(Zu)资(Zi)本(Ben)化(Hua)(635) under or over-absorbed overhead 少(Shao)吸(Xi)收(Shou)或(Huo)多(Duo)吸(Xi)收(Shou)的(De)制(Zhi)造(Zao)费(Fei)用(Yong)(636) uniform accounting 统(Tong)一(Yi)会(Hui)计(Ji)(637) uniform costing 统(Tong)一(Yi)成(Cheng)本(Ben)计(Ji)算(Suan)(638) unissued share capital 未(Wei)发(Fa)行(Xing)股(Gu)本(Ben)V(639) value 价(Jia)值(Zhi)(640) value added 增(Zeng)值(Zhi)(641) value analysis 价(Jia)值(Zhi)分(Fen)析(Xi)(642) value for money audit 经(Jing)济(Ji)效(Xiao)益(Yi)审(Shen)计(Ji)(643) variable cost 变(Bian)动(Dong)成(Cheng)本(Ben)(644) variable cost of sales 销(Xiao)售(Shou)的(De)变(Bian)动(Dong)成(Cheng)本(Ben)(645) variance 差(Cha)异(Yi)(646) variance accounting 差(Cha)异(Yi)会(Hui)计(Ji)(647) variance administrative cost 行(Xing)政(Zheng)管(Guan)理(Li)费(Fei)用(Yong)差(Cha)异(Yi)(648) variance analysis 差(Cha)异(Yi)分(Fen)析(Xi)(649) variance budget 预(Yu)算(Suan)差(Cha)异(Yi)(650) variance direct labour efficiency 直(Zhi)接(Jie)人(Ren)工(Gong)效(Xiao)率(Lv)差(Cha)异(Yi)(651) variance direct labour rate 直(Zhi)接(Jie)人(Ren)工(Gong)费(Fei)率(Lv)差(Cha)异(Yi)(652) variance direct labour total 直(Zhi)接(Jie)人(Ren)工(Gong)总(Zong)差(Cha)异(Yi)(653) variance direct material mix 直(Zhi)接(Jie)材(Cai)料(Liao)结(Jie)构(Gou)差(Cha)异(Yi)(654) variance direct materials price 直(Zhi)接(Jie)材(Cai)料(Liao)价(Jia)格(Ge)差(Cha)异(Yi)(655) variance direct materials total 直(Zhi)接(Jie)材(Cai)料(Liao)总(Zong)差(Cha)异(Yi)(656) variance direct material usage 直(Zhi)接(Jie)材(Cai)料(Liao)用(Yong)量(Liang)差(Cha)异(Yi)(657) variance direct material yield 直(Zhi)接(Jie)材(Cai)料(Liao)产(Chan)出(Chu)率(Lv)差(Cha)异(Yi)(658) variance fixed production overhead expenditure 固(Gu)定(Ding)生(Sheng)产(Chan)性(Xing)制(Zhi)造(Zao)费(Fei)用(Yong)耗(Hao)费(Fei)差(Cha)异(Yi)(659) variance fixed production overhead total 固(Gu)定(Ding)生(Sheng)产(Chan)性(Xing)制(Zhi)造(Zao)费(Fei)用(Yong)总(Zong)差(Cha)异(Yi)(660) variance fixed production overhead volume固(Gu)定(Ding)生(Sheng)产(Chan)性(Xing)制(Zhi)造(Zao)费(Fei)用(Yong)业(Ye)务(Wu)量(Liang)差(Cha)异(Yi)(661) variance market share 市(Shi)场(Chang)份(Fen)额(E)差(Cha)异(Yi)(662) variance market size 市(Shi)场(Chang)规(Gui)模(Mo)差(Cha)异(Yi)(663) variance marketing cost 营(Ying)销(Xiao)成(Cheng)本(Ben)差(Cha)异(Yi)(664) variance operational 经(Jing)营(Ying)差(Cha)异(Yi)(665) variance operational price 经(Jing)营(Ying)价(Jia)格(Ge)差(Cha)异(Yi)(666) variance operation usage 经(Jing)营(Ying)用(Yong)量(Liang)差(Cha)异(Yi)(667) variance planning 计(Ji)划(Hua)差(Cha)异(Yi)(668) variance planning price 计(Ji)划(Hua)价(Jia)格(Ge)差(Cha)异(Yi)(669) variance quality cost 质(Zhi)量(Liang)成(Cheng)本(Ben)差(Cha)异(Yi)(670) variance revision 标(Biao)准(Zhun)修(Xiu)订(Ding)差(Cha)异(Yi)(674) variance sales mix contribution 销(Xiao)售(Shou)贡(Gong)献(Xian)毛(Mao)益(Yi)差(Cha)异(Yi)(675) variance sales mix profit 销(Xiao)售(Shou)结(Jie)构(Gou)利(Li)润(Run)差(Cha)异(Yi)(676) variance sales quantity contribution 销(Xiao)售(Shou)数(Shu)量(Liang)贡(Gong)献(Xian)毛(Mao)益(Yi)差(Cha)异(Yi)(677) variance sales quanity profit 销(Xiao)售(Shou)数(Shu)量(Liang)利(Li)润(Run)差(Cha)异(Yi)(678) variance sales turnover 销(Xiao)售(Shou)收(Shou)入(Ru)差(Cha)异(Yi)(679) variance sales volume contribution 销(Xiao)售(Shou)业(Ye)务(Wu)量(Liang)贡(Gong)献(Xian)毛(Mao)益(Yi)差(Cha)异(Yi)(680) variance sales volume profit 销(Xiao)售(Shou)业(Ye)务(Wu)量(Liang)利(Li)润(Run)差(Cha)异(Yi)(681) variance selling price 销(Xiao)售(Shou)价(Jia)格(Ge)差(Cha)异(Yi)(682) variance total profit 总(Zong)利(Li)润(Run)差(Cha)异(Yi)(683) variance variable production overhead efficiency 变(Bian)动(Dong)生(Sheng)产(Chan)性(Xing)制(Zhi)造(Zao)费(Fei)用(Yong)效(Xiao)率(Lv)差(Cha)异(Yi)(684) variance variable production overhead expenditure 变(Bian)动(Dong)生(Sheng)产(Chan)性(Xing)制(Zhi)造(Zao)费(Fei)用(Yong)耗(Hao)费(Fei)差(Cha)异(Yi)(685) variance variable production overhead total 变(Bian)动(Dong)生(Sheng)产(Chan)性(Xing)制(Zhi)造(Zao)费(Fei)用(Yong)总(Zong)差(Cha)异(Yi)(686) virement 预(Yu)算(Suan)流(Liu)用(Yong)(687) vote 表(Biao)决(Jue)(688) voucher 凭(Ping)证(Zheng)W(689) waiting time 等(Deng)候(Hou)时(Shi)间(Jian)(690) waste 废(Fei)品(Pin)(料(Liao))(691) wasting asset 递(Di)耗(Hao)资(Zi)产(Chan)(692) weighted average cost of capital 资(Zi)本(Ben)的(De)加(Jia)权(Quan)平(Ping)均(Jun)成(Cheng)本(Ben)(693) weighted average price 加(Jia)权(Quan)平(Ping)均(Jun)价(Jia)格(Ge)(694) with resource 有(You)追(Zhui)索(Suo)权(Quan)(695) without recourse 无(Wu)追(Zhui)索(Suo)权(Quan)(696) working capital 营(Ying)运(Yun)资(Zi)本(Ben)(697) write-down 减(Jian)值(Zhi)Z(698) zero base budgeting 零(Ling)基(Ji)预(Yu)算(Suan)(699) zero coupon bond 无(Wu)息(Xi)债(Zhai)券(Quan)(700) Z score 破(Po)产(Chan)预(Yu)测(Ce)计(Ji)分(Fen)法(Fa)
市面上的空调压缩机主要分为叁种：往复式压缩机、转子式压缩机、涡旋式压缩机。“黑木耳有很好的活血效果，可以防止血栓形成。”李大夫说，“您可以把黑木耳泡发后，凉拌或者炒着吃，都很好。男朋友妈妈让他如果跟我发生关系必须戴套,难道不应该...含有“妈妈说带好套可以给我视频”等内容的视频在线观看
我们一向以智能视角为标准看如今的汽车行业大变革但这次不是不想说而是能说的的确不多