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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 收入和支付报表 r (526)receivable ledger 应收款项帐户 r (527)redeemable shares 可赎回股份 r (528)redemption 赎回 r (529)registered share capital 注册资本 r (530)rejects 废品 r (531)relevancy concept 相关性概念 r (532)relevant costs 相关成本 r (533)relevant range 相关范围 r (534)reliability concept 可靠性概念 r (535)replacement price 重置价格 r (536)report 报表 r (537)reporting 报告 r (538)research cost, applied 应用性研究成本 r (539)research cost, pure or basic 理论或基础研究成本 r (540)reserves 留存收益 r (541)residual income 剩余收益 r (542)responsibility center 责任中心 r (543)retention money 保留款额 r (544)return on capital employed 运用资本报酬率 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 收入性投资 r (550)right issue 认股权发行 r (551)rolling budget 滚动预算 r (552)rolling forecast 滚动预测 s (553)sales ledger 销售分类帐 s (554)sales order 销售定单 s (555)sales per employee 每员工销售额 s (556)scrap 废料 s (557)scrip issue 红股发行 s (558)secured creditors 有担保的债权人 s (559)segmental reporting 分部报告 s (560)selling cost 销售成本 s (561)semi-fixed cost 半固定成本 s (562)semi-variable cost 半变动成本 s (563)sensitivity analysis 敏感性分析 s (564)service cost center 服务成本中心 s (565)service costing 服务成本计算 s (566)set-up time 安装时间 s (567)shadow prices 影子价格 s (568)share 股票 s (569)share capital 股份资本 s (570)share option scheme 购股权证方案 s (571)share premium 股票溢价 s (572)sight draft 即期汇票 s (573)single-entry book-keeping 单式薄记 s (574)sinking fund 偿债基金 s (575)slack time 松驰时间 s (576)social responsibility cost 社会责任成本 s (577)sole trader 独资经营者 s (578)source and application of funds statement 资金来源和运用表 s (579)special order costing 特殊定单成本计算 s (580)staff costs 职工成本 s (581)standard 标准 s (582)standard accounting practice 标准会计实务 s (583)standard cost 标准成本 s (584)standard costing 标准成本计算 s (585)standard direct labour cost 标准直接人工 s (586)standard hour 标准小时 s (587)standard minute 标准分钟 s (588)standard performace-labour 标准人工业绩 s (589)standard time 标准时间 s (590)standard order 经常性定单 s (591)statement of account 营业帐单 s (592)statement of affairs 财务状况表 s (593)statutory body 法定实体 s (594)stock 存货 s (595)stock control 存货控制 s (596)stock turnover 存货周转率 s (597)stocktaking 盘点存货 s (598)stores requisition 领料申请单 s (599)strategic business unit 战略性经营单位 s (600)strategic management accounting 战略管理会计 s (601)strategic planning 战略计划 s (602)strategy 战略 s (603)subjective classification 主体分类 s (604)subscribed share capital 已认购的股本 s (605)subsidiary undertaking 子公司 s (606)SUNk cost 沉没成本 s (607)supply estimate 预算估计 s (608)supply expenditure 预算支出 s (609)suspense account 暂记帐户 s (610)swot analysis 长处和短处,机会和威胁分析 s (611)system 制度,体系 |
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