S (532)sales ledger 銷售分類賬

S (533)sales order 銷售定單

S (534)sales per employee 每員工銷售額

S (535)scrap 廢料

S (536)scrip issue 紅股發(fā)行

S (537)secured creditors 有擔(dān)保的債權(quán)人

S (538)segmental reporting 分部報告

S (539)selling cost 銷售成本

S (540)semi-fixed cost 半固定成本

S (541)semi-variable cost 半變動成本

S (542)sensitivity analysis 敏感性分析

S (543)service cost center 服務(wù)成本中心

S (544)service costing 服務(wù)成本計算

S (545)set-up time 安裝時間

S (546)shadow prices 影子價格

S (547)share 股票

S (548)share capital 股份資本

S (549)share option scheme 購股權(quán)證方案

S (550)share premium 股票溢價

S (551)sight draft 即期匯票

S (552)single-entry book-keeping 單式薄記

S (553)sinking fund 償債基金

S (554)slack time 松弛時間

S (555)social responsibility cost 社會責(zé)任成本

S (556)sole trader 獨資經(jīng)營者

S (557)source and application of funds statement 資金來源和運用表

S (558)special order costing 特殊定單成本計算

S (559)staff costs 職工成本

S (560)statement of account 營業(yè)賬單

S (561)statement of affairs 財務(wù)狀況表

S (562)statutory body 法定實體

S (563)stock 存貨

S (564)stock control 存貨控制

S (565)stock turnover 存貨周轉(zhuǎn)率

S (566)stocktaking 盤點存貨

S (567)stores requisition 領(lǐng)料申請單

S (568)strategic business unit 戰(zhàn)略性經(jīng)營單位

S (569)strategic management accounting 戰(zhàn)略管理會計

S (570)strategic planning 戰(zhàn)略計劃

S (571)strategy 戰(zhàn)略

S (572)subjective classification 主體分類

S (573)subscribed share capital 已認購的股本

S (574)subsidiary undertaking 子公司

S (575)sunk cost 沉沒成本

S (576)supply estimate 預(yù)算估計

S (577)supply expenditure 預(yù)算支出

S (578)suspense account 暫記賬戶

S (579)SWOT analysis 長處和短處,機會和威脅分析

S (580)system 制度,體系

T (581)tactical planning 策略計劃

T (582)tactics 策略

T (583)take-over 接收

T (584)tangible asset 有形資產(chǎn)

T (585)tangible fixed asset statement 有形固定資產(chǎn)表

T (586)target cost 目標(biāo)成本

T (587)terotechnology 設(shè)備綜合工程學(xué)

T (588)throughput accounting 生產(chǎn)量會計

T (589)time 時間

T (590)time sheet 時間記錄表

T (591)total assets 總資產(chǎn)

T (592)total quality management 全面質(zhì)量管理

T (593)total stocks 存貨總計

T (594)trade creditors 購貨客戶(應(yīng)付賬款)

T (595)trade debtors 銷貨客戶(應(yīng)收賬款)

T (596)trading profit and loss account 營業(yè)損益表

T (597)transfer price 轉(zhuǎn)讓價格

T (598)transit time 中轉(zhuǎn)時間

T (599)treasurership 財務(wù)長制度

T (600)trail balance 試算平衡表

T (601)turnover 營業(yè)額

U (602)uncalled share capital 未催繳股本

U (603)under capitalization 不足資本化

U (604)under or over-absorbed overhead 少吸收或多吸收的制造費用

U (605)uniform accounting 統(tǒng)一會計

U (606)uniform costing 統(tǒng)一成本計算

U (607)unissued share capital 未發(fā)行股本

V (608)value 價值

V (609)value added 增值

V (610)value analysis 價值分析

V (611)value for money audit 經(jīng)濟效益審計

V (612)vote 表決

V (613)voucher 憑證

W (614)waiting time 等候時間

W (615)waste 廢品(料)

W (616)wasting asset 遞耗資產(chǎn)

W (617)weighted average cost of capital 資本的加權(quán)平均成本

W (618)weighted average price 加權(quán)平均價格

W (619)with resource 有追索權(quán)

W (620)without recourse 無追索權(quán)

W (621)working capital 營運資本

W (622)write-down 減值

Z (623)zero base budgeting 零基預(yù)算

Z (624)zero coupon bond 無息債券

Z (625)Z score 破產(chǎn)預(yù)測計分法