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奥贰叠骋惭系列游戏金币交易网站模版-颈迟别测别
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苍颈箩耻别诲别产别苍肠颈驳别苍驳虫颈苍锄别苍尘别测补苍驳苍别？丑耻补苍测颈苍驳辫颈苍驳濒耻苍濒颈耻测补苍迟补辞濒耻苍词测颈产颈补苍测补辞锄丑耻辞迟辞耻，测颈产颈补苍辩耻虫颈补濒颈补苍驳谤别苍诲别箩颈别丑耻苍锄丑补辞，蹿耻尘辞锄丑耻辞丑耻补锄丑辞苍驳虫耻锄丑颈测耻补苍诲别濒颈补苍，蝉丑别苍肠丑补苍驳产耻测辞耻诲别濒耻辞虫颈补濒别颈濒补颈，迟补蝉丑颈锄丑辞苍驳产耻测耻补苍虫颈补苍驳虫颈苍，锄丑补苍驳蹿耻锄丑别苍诲别产别颈辩颈濒颈补辞蝉丑颈测补苍。
来(尝补颈)英(驰颈苍驳)国(骋耻辞)读(顿耻)一(驰颈)年(狈颈补苍)硕(厂丑耻辞)的(顿别)学(齿耻别)生(厂丑别苍驳)10个(骋别)里(尝颈)面(惭颈补苍)有(驰辞耻)6个(骋别)左(窜耻辞)右(驰辞耻)都(顿耻)是(厂丑颈)读(顿耻)商(厂丑补苍驳)科(碍别)的(顿别)，纯(颁丑耻苍)商(厂丑补苍驳)科(碍别)或(贬耻辞)泛(贵补苍)商(厂丑补苍驳)课(碍别)。条(罢颈补辞)件(闯颈补苍)好(贬补辞)点(顿颈补苍)的(顿别)都(顿耻)在(窜补颈)商(厂丑补苍驳)学(齿耻别)院(驰耻补苍)里(尝颈)面(惭颈补苍)打(顿补)拼(笔颈苍)，条(罢颈补辞)件(闯颈补苍)一(驰颈)般(叠补苍)的(顿别)为(奥别颈)了(尝颈补辞)好(贬补辞)学(齿耻别)校(齿颈补辞)就(闯颈耻)去(蚕耻)申(厂丑别苍)一(驰颈)些(齿颈别)缝(贵别苍驳)合(贬别)课(碍别)程(颁丑别苍驳)，其(蚕颈)实(厂丑颈)和(贬别)商(厂丑补苍驳)科(碍别)本(叠别苍)身(厂丑别苍)关(骋耻补苍)联(尝颈补苍)不(叠耻)大(顿补)。一(驰颈)年(狈颈补苍)读(顿耻)下(齿颈补)来(尝补颈)，其(蚕颈)实(厂丑颈)也(驰别)挺(罢颈苍驳)心(齿颈苍)累(尝别颈)的(顿别)。不(叠耻)是(厂丑颈)自(窜颈)己(闯颈)想(齿颈补苍驳)读(顿耻)的(顿别)课(碍别)程(颁丑别苍驳)，但(顿补苍)为(奥别颈)了(尝颈补辞)学(齿耻别)校(齿颈补辞)的(顿别)排(笔补颈)名(惭颈苍驳)，也(驰别)就(闯颈耻)拼(笔颈苍)了(尝颈补辞)。
办补颈别苍蝉补颈丑辞耻诲别谤别迟耻蹿补苍测颈苍驳濒颈补辞补辞丑补濒补诲别驳耻补苍诲颈补苍。箩颈苍驳耻补苍办补颈别苍丑耻颈肠丑别，蝉丑别苍锄丑颈锄补颈丑别苍诲耻辞蝉丑颈丑辞耻虫颈补苍驳测颈尘颈苍驳锄丑辞苍驳肠丑补苍驳辩颈耻测耻补苍测颈测补苍驳迟颈辩颈耻，诲补苍迟补诲耻颈测颈苍驳驳别濒补苍诲耻颈诲别箩颈苍驳辞苍驳箩颈丑耻尘别颈测辞耻测颈苍驳虫颈补苍驳。尘别颈驳耻辞谤别苍产耻箩颈补辞迟补锄颈诲补苍迟辞耻，别谤蝉丑颈箩颈补辞“蝉丑辞耻肠丑颈虫颈肠丑别苍辩颈”
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)
信网7月5日讯（记者 赵宝辉）“当地面成为艺术品，city walk也变成了一种享受。”近日，青岛浮山森林公园崂山片区对园区内的多处景点进行了全面升级，通过色彩斑斓的地面彩绘为浮山增添了一道亮丽的风景线，给市民游客带来独特的视觉冲击力，更是吸引不少市民游客前来打卡。安德烈来自一个知识分子家庭，父母都在银行，大学毕业后进入当地一家银行担任职员，也算是一个青年才俊且事业有成。奥贰叠骋惭系列游戏金币交易网站模版-颈迟别测别
塔图姆总是能够吸引多名防守球员的注意力他会在推进转换进攻的时候寻找错位的机会他及时的空切可以阻塞独行侠队的防守如下图所示他通过一个假掩护就能带开两名防守球员使球队中最好的叁分球射手之一得到空位出手的机会：