ACCA/CAT

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ACCA常用单词汇总(611-700)

来源 :中华考试网 2017-02-03

  S (611)system 制度,体系

  T (612)tactical planning 策略计划

  T (613)tactics 策略

  T (614)take-over 接收

  T (615)tangible asset 有形资产

  T (616)tangible fixed asset statement 有形固定资产表

  T (617)target cost 目标成本

  T (618)terotechnology 设备综合工程学

  T (619)throughput accounting 生产量会计

  T (620)time 时间

  T (621)time sheet 时间记录表

  T (622)total assets 总资产

  T (623)total quality management 全面质量管理

  T (624)total stocks 存货总计

  T (625)trade creditors 购货客户(应付帐款)

  T (626)trade debtors 销货客户(应收帐款)

  T (627)trading profit and loss account 营业损益表

  T (628)transfer price 转让价格

  T (629)transit time 中转时间

  T (630)treasurership 财务长制度

  T (631)trail balance 试算平衡表

  T (632)turnover 营业额

  U (633)uncalled share capital 未催缴股本

  U (634)under capitalization 不足资本化

  U (635)under or over-absorbed overhead 少吸收或多吸收的制造费用

  U (636)uniform accounting 统一会计

  U (637)uniform costing 统一成本计算

  U (638)unissued share capital 未发行股本

  V (639)value 价值

  V (640)value added 增值

  V (641)value analysis 价值分析

  V (642)value for money audit 经济效益审计

  V (643)variable cost 变动成本

  V (644)variable cost of sales 销售的变动成本

  V (645)variance 差异

  V (646)variance accounting 差异会计

  V (647)variance administrative cost 行政管理费用差异

  V (648)variance analysis 差异分析

  V (649)variance budget 预算差异

  V (650)variance direct labour efficiency 直接人工效率差异

  V (651)variance direct labour rate 直接人工费率差异

  V (652)variance direct labour total 直接人工总差异

  V (653)variance direct material mix 直接材料结构差异

  V (654)variance direct materials price 直接材料价格差异

  V (655)variance direct materials total 直接材料总差异

  V (656)variance direct material usage 直接材料用量差异

  V (657)variance direct material yield 直接材料产出率差异

  V (658)variance fixed production overhead expenditure

  固定生产性制造费用耗费差异

  V (659)variance fixed production overhead total 固定生产性制造费用总差异

  V (660)variance fixed production overhead volume

  固定生产性制造费用业务量差异

  V (661)variance market share 市场份额差异

  V (662)variance market size 市场规模差异

  V (663)variance marketing cost 营销成本差异

  V (664)variance operational 经营差异

  V (665)variance operational price 经营价格差异

  V (666)variance operation usage 经营用量差异

  V (667)variance planning 计划差异

  V (668)variance planning price 计划价格差异

  V (669)variance quality cost 质量成本差异

  V (670)variance revision 标准修订差异

  V (674)variance sales mix contribution 销售贡献毛益差异

  V (675)variance sales mix profit 销售结构利润差异

  V (676)variance sales quantity contribution 销售数量贡献毛益差异

  V (677)variance sales quanity profit 销售数量利润差异

  V (678)variance sales turnover 销售收入差异

  V (679)variance sales volume contribution 销售业务量贡献毛益差异

  V (680)variance sales volume profit 销售业务量利润差异

  V (681)variance selling price 销售价格差异

  V (682)variance total profit 总利润差异

  V (683)variance variable production overhead efficiency

  变动生产性制造费用效率差异

  V (684)variance variable production overhead expenditure

  变动生产性制造费用耗费差异

  V (685)variance variable production overhead total

  变动生产性制造费用总差异

  V (686)virement 预算流用

  V (687)vote 表决

  V (688)voucher 凭证

  W (689)waiting time 等候时间

  W (690)waste 废品(料)

  W (691)wasting asset 递耗资产

  W (692)weighted average cost of capital 资本的加权平均成本

  W (693)weighted average price 加权平均价格

  W (694)with resource 有追索权

  W (695)without recourse 无追索权

  W (696)working capital 营运资本

  W (697)write-down 减值

  Z (698)zero base budgeting 零基预算

  Z (699)zero coupon bond 无息债券

  Z (700)Z score 破产预测计分法

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