S (532)sales ledger 銷(xiāo)售分類(lèi)賬
S (533)sales order 銷(xiāo)售定單
S (534)sales per employee 每員工銷(xiāo)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(bào)告
S (539)selling cost 銷(xiāo)售成本
S (540)semi-fixed cost 半固定成本
S (541)semi-variable cost 半變動(dòng)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(jì)算
S (545)set-up time 安裝時(shí)間
S (546)shadow prices 影子價(jià)格
S (547)share 股票
S (548)share capital 股份資本
S (549)share option scheme 購(gòu)股權(quán)證方案
S (550)share premium 股票溢價(jià)
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(shí)間
S (555)social responsibility cost 社會(huì)責(zé)任成本
S (556)sole trader 獨(dú)資經(jīng)營(yíng)者
S (557)source and application of funds statement 資金來(lái)源和運(yùn)用表
S (558)special order costing 特殊定單成本計(jì)算
S (559)staff costs 職工成本
S (560)statement of account 營(yíng)業(yè)賬單
S (561)statement of affairs 財(cái)務(wù)狀況表
S (562)statutory body 法定實(shí)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(pán)點(diǎn)存貨
S (567)stores requisition 領(lǐng)料申請(qǐng)單
S (568)strategic business unit 戰(zhàn)略性經(jīng)營(yíng)單位
S (569)strategic management accounting 戰(zhàn)略管理會(huì)計(jì)
S (570)strategic planning 戰(zhàn)略計(jì)劃
S (571)strategy 戰(zhàn)略
S (572)subjective classification 主體分類(lèi)
S (573)subscribed share capital 已認(rèn)購(gòu)的股本
S (574)subsidiary undertaking 子公司
S (575)sunk cost 沉沒(méi)成本
S (576)supply estimate 預(yù)算估計(jì)
S (577)supply expenditure 預(yù)算支出
S (578)suspense account 暫記賬戶
S (579)SWOT analysis 長(zhǎng)處和短處,機(jī)會(huì)和威脅分析
S (580)system 制度,體系
T (581)tactical planning 策略計(jì)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(huì)計(jì)
T (589)time 時(shí)間
T (590)time sheet 時(shí)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(jì)
T (594)trade creditors 購(gòu)貨客戶(應(yīng)付賬款)
T (595)trade debtors 銷(xiāo)貨客戶(應(yīng)收賬款)
T (596)trading profit and loss account 營(yíng)業(yè)損益表
T (597)transfer price 轉(zhuǎn)讓價(jià)格
T (598)transit time 中轉(zhuǎn)時(shí)間
T (599)treasurership 財(cái)務(wù)長(zhǎng)制度
T (600)trail balance 試算平衡表
T (601)turnover 營(yíng)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(fèi)用
U (605)uniform accounting 統(tǒng)一會(huì)計(jì)
U (606)uniform costing 統(tǒng)一成本計(jì)算
U (607)unissued share capital 未發(fā)行股本
V (608)value 價(jià)值
V (609)value added 增值
V (610)value analysis 價(jià)值分析
V (611)value for money audit 經(jīng)濟(jì)效益審計(jì)
V (612)vote 表決
V (613)voucher 憑證
W (614)waiting time 等候時(shí)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(jià)格
W (619)with resource 有追索權(quán)
W (620)without recourse 無(wú)追索權(quán)
W (621)working capital 營(yíng)運(yùn)資本
W (622)write-down 減值
Z (623)zero base budgeting 零基預(yù)算
Z (624)zero coupon bond 無(wú)息債券
Z (625)Z score 破產(chǎn)預(yù)測(cè)計(jì)分法