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[ 2006-5-2 3:23:00 | By: canada2088 ] |
raider firm 掠夺性企业
raising fund 筹措资金
rally 跌后回升
random access 随机存取
random processing 随机处理
random sampling 随机抽样法
random variance 随机变量
random walk hypothesis 随机流动假设
ranking of projects 投资项目排列顺序
rapid amortization 快速摊销
rate ①比率②工资率,费率
rate of exchange 外汇兑换率,汇率
rate of taxation 税率
rate per annum 年率
rate per diem 日率
rate per mensem 月率
rates 地方税
ratio 比率
ratio analysis 比率分析
raw material 原材料
raw material inventory 原材料存货
reacquired bond 购回债券
reacquired stock 购回股份
readjustable bond 可调整利率债券
readjusting entry 账务重新调整分录
ready cash 现金,现款
real ①实物的②实际的③不动产的,房地产的
real account 实账户
real estate 不动产,房地产
real estate investment 不动产投资
real estate investment trust 不动产信托投资公司
real estate portfolio 不动产组合投资
real income 实际收入,实际收益
real interest rate 实际利率
realizability 变现能力
realization 实现,变现
realization and liquidation statement 变产清算表
realization principle 变现原则
realized gain or loss 已实现损益
real property 不动产
real-time information system 实时信息系统
real value 实际价值
real wage 实际工资
rearrangement of debts 重新安排债务
rebate 回扣
recapitalization 重组资本,改组资本结构
recapture of depreciation 折旧费收归国有,折旧费重新计税
receipt ①收入②收据
receivables 应收款项
receivables turnover 应收款项周转率
receiver ①收款人②破产企业财产接管人
receivership accounting 破产清算责任会计
receiving order 接管命令
receiving report 收货报告单,收货单
reciprocal account 相互往来账户
reciprocal al*** method 相互分配法,相互分摊法
reciprocal holdings 相互控股
recognition principle 确认原则
reconciliation 调节
reconciliation statement 调节表
record 记录
record date 列册日期
records protection 记录保护
records retention 记录保存
recourse 追索权
recovery 回收
recovery value 回收价值
recurring audit 经常审计
recurring costs 经常性成本
red balance 赤字余额
redeemable bond 可赎回债券
redeemable preferred stock 可赎回优先股
redemption 赎回,偿还
redemption price 赎回价格
red-herring prospectus 非正式招股说明书
rediscount 转贴现,再贴现
redistributed cost 再分配成本
reducing-balance method( of depreciation) 余额递减折旧法
reduction of capital 缩减资本,减资
Reference Book 《资信手册》
refund ①退款,退税②调换证券,兑换证券
register 登记簿
registered bond 记名债券
registered capital 注册资本
registration 登记,注册
registration statement 申请上市注册报表
regressive tax 递减税,累退税
regular audit 常规审计,常年审计
regular dividend 正常股利
regulations 规章,条例
Regulation S-X S-X管理条例,会计报表内容和格式条例
Reinvestment 再投资
related company 联营公司
related cost 关联成本
related party transaction 内部交易,内幕交易
relative priority 相对优先求偿权
release ①放弃权益②解除抵押
relevance 相关性
relevant cost 相关成本
relevant range 相关范围
reliability 可靠性,可靠程度
remittance 汇付,汇款
rent 租金
reorder cost 订货成本,再订货成本
reorder quantity 订货量
reorganization 公司改组,公司重组
repairs and maintenance 维修费
repayment 偿还,偿付
replacement cost 重置成本
replacement cost accounting 重置成本会计
replacement cost method( of depreciation) 重置成本折旧法
report ①年度报告②审计师报告,查账报告
report form 报告式
reporting currency 报告货币
reporting standard for audit 审计报告准则
repossession 已售商品收回
representation 情况说明,情况陈述
representative firm 代表性企业
representative sample 代表性样本
reproduction cost 再生产成本
required rate of return 期望投资收益率
requisition 请购单,领料单
resale value 转售价值
research and development cost 研究和开发成本
reserve ①准备②准备金③公积金
reserve for accidents 意外事故准备金
reserve for bad debts 呆账准备
reserve for contingency 或有事项准备金
reserve for depreciation 折旧准备
residual asset 剩余资产
residual claim 剩余求偿权
residual cost 剩余成本
residual equity 剩余产权
residual equity theory 剩余产权论
residual income 剩余收益
residual value 剩余价值
responsibility accounting 责任会计
responsibility center 责任中心
restatement (of financial statement) 重编财务报表,重编会计报表
restricted cash 限定用途现金
restricted fund 限定用途基金
restricted retained earnings 限定用途留存收益
restructuring of debt 债务重订,债务调整
results from operation 经营成果
retail accounting 零售会计
retail method (of inventory) 零售价盘存法
Retail Price Index 零售价格指数
retained earnings 留存盈余,留存收益
retained earnings policy 留存收益政策
retained earnings statement 留存盈余表,留存收益表
retained income 留存收益
retained profit 留存利润
retirement ①退役,报废②退股,还本③退休
retirement fund 退休金基金
retirement of bond 债券偿兑
retirement of stock 股票退股
retroactive adjustment 追溯调整
return ①报酬,收益②纳税申报表,税单③退货
return of capital ①资本退回②资本回收
return of assets 资产收益率
return on capital ①资本收益②资本收益率,投资收益率
return on equity 产权资本收益率
return on investment 投资报酬率,投资收益率
return on sales 销售收益率
return on total assets 销售总额收益率
revaluation 重估价
revaluation surplus 重估价盈余
revenue ①收入,营业收入②岁入,税收
revenue and expense account 收入和费用汇总账户
revenue anticipation note 待付税款票据
revenue bond 收益担保债券
revenue center 收入中心
revenue expenditure 营业支出
revenue-expense view 收入—费用观念
revenue recognition 收入的确认,营业收入的确认
revenue recognition principle 收入确认原则
revenue reserve 营业公积金
reverse entry 转回分录
reverse splitup 并股
review 检查,复核
revolving credit 周转信贷,周转贷款
revolving letter of credit 循环信用证
reward 奖金,报酬
right ①权利②购股权,认股权
rights issue 附权发行
risk 风险
risk-adjusted discount factor 风险调整折现系数
risk-adjusted rate of return 风险调整收益率
risk and return relationship 收益和风险关系
risk averter 厌恶风险者
risk capital 风险资本
risk diversification 风险分散
riskless rate of return 无风险投资收益率
risk management 风险管理
risk premium 风险报酬,风险溢酬
rolling budget 滚动预算
rollover 转期
round lot 整数批量,整批
royalty ①租费②开采权使用费,专利权使用费,技术转让使用费
rubber check 空头支票
rule 规则,实施细则
rule off 划线结转
running account ①未结清账户②赊账账户
running cost 运转成本
safe custody charge 寄存保管费
safeguarding of assets 资产保护
safe investment rule 安全投资规则
safety margin 安全幅度,安全边际
safety stock 安全库存,保险库存
salary 薪金
salary and allowance 薪金和津贴
salary reduction plan 薪金扣减计划
sale 销售
sale and leaseback 售后返回租赁
sales 销售额,销售收入
sales allowance 销售折让
sales analysis 销售额分析,销售收入分析
sales basis (of revenue recognition) 销售基准确认收入
sales budget 销售预算,销售收入预算
sales discount 销售折扣
sales forecast 销售预测
sales journal 销售日记账,销售收入日记账
sales ledger 销售分类账,销售收入分类账
sales mix 销售组合,销售品种结构
sales mix variance 销售品种结构差异
sales price variance 销售价格差异
sales return 销售退回
sales tax 销售税,营业税
sales type lease 销售式租赁
sales volume variance 销量差异
salvage value 残值
sample 样本
sampling 抽样,抽样法
sampling error 抽样误差
sampling for attributes 属性抽样法
sampling for variables 变量抽样法
sampling risk 抽样风险
sanction 制裁
satisfaction 偿还,赎回
save as you earn 定额储蓄计划
savings 储蓄
saving deposit 储蓄存款
scan ①审阅,查阅②扫描
schedule 附表,明细表
scope of audit 审计范围
scrap value 残值
scrip 股票临时收据,代价券
scrip dividend 期票股利
seal 印章
seasoned security 稳定的证券
secondary account 二级账户
secondary auditor 从属审计师
secondary liability 从属负债,从属债务
secondary market 二级市场
secondary offering 第二次销售
secret commission 秘密佣金
secret ledger 机密分类账
secret reserve 秘密准备金
secured bond 担保债券
secured liability 担保负债,担保债务
securities 债券
Securities and Exchange Commission 证券交易管理委员会
Securities and Investment Board 证券和投资管理委员会
securities company 证券公司
securities exchange 证券交易所
securities market 证券市场
securities market line 证券市场贝塔风险界线
securities ratings 证券等级
securitization 证券化
security ①证券②担保,担保品
security deposit 保证金
segment 分部,独立核算部门
segment margin 分部毛利,独立核算部门毛利
segment reporting 分部报告,独立核算部门报告
segregation of duties 职责划分,职责分离
self-assessment 自估税额
self-balancing 自平
self-employment income 自营职业收入,个体营业收入
self-finance 自筹,自筹资金
self-liquidating 自偿
selling and administrative expense 销售和管理费用
selling expense 销售费用
selling short 卖空,抛空
selling syndicate 经销联营,经销集团
sell-or-process-further decision 销售或继续加工决策
semifinished product 半成品
semivariable cost 半变动成本
senior accountant 高级会计师
senior security 优先证券
sensitivity analysis 敏感性分析
separable cost 可分离成本
sequential method 顺序法
serial bonds 分期偿还债券
serial correlation 序列相关
service center 服务中心,劳务中心
service cost 劳务成本
service department 劳务部门,服务部门
service life 使用年限
service potential 服务潜力
set of accounts 成套账簿
set of documents 整套单据
settlement 结算,清算
settlement date 结算日期,交割日期
settlement funds 结算资金
set-up cost 生产准备成本
several liability 个别责任
severance pay 解雇费
shadow price 影子价格
share ①股份②股票
shareholder 股东
share index 股票价格指数
share premium 股本溢价
shell company 空壳公司
shortage 短量,短缺额
shortage cost 缺货成本
short-form auditor,s report 短式审计报告
short position 空头,短缺头寸
short-term debt 短期债务
short-term debt ratio 短期债务比率
short-item investment 短期投资
shrinkage 损耗
sight draft 即期汇票
sight letter of credit 即期信用证
signature card 印鉴卡
significant amount 有实义金额,大数金额
simple arbitrage 简单套利
simple capital structure 简单资本结构
simple entry 简单分录
simple interest 单利
simple rate of return 简单收益率
simple trust 简单信托
simulation 模拟
single-entry bookkeeping 单式簿记
single option 单项期权
single presentation 单独反映
single proprietorship 独资
single-step income statement 单步式损益表
sinking fund 偿债基金
sinking fund method (of depreciation) 偿债基金折旧法
skimming price policy 刮脂定价政策,早期获利定价政策
skip 逃债者
skip tracing 逃债追踪服务
slack budget 松驰预算
slack path 松驰路径
slide error 位数移动误差
slide scale 滑动比率
slip 传票
slush money 行贿资金
small business corporation 小型企业公司
smart card 灵通信用卡,机灵信用卡
smart terminal 灵通终端机
smoothing 修匀
smuggle 走私
social accounting 社会会计
social audit 社会审计
social benefit 社会效益
social impact statement 社会影响报表
social responsibility 社会责任
social responsibility accounting 社会责任会计
social security tax 社会保险税
soft currency 软货币,软通货
soft market 行情疲软
software 软件
software package 软件组合程序
sole proprietorship 独资,独资企业
solvency 偿债能力
solvency ratio 偿债能力比率
source and application of fund statement 资金来源和支用表
source document 原始凭证
sources of evidence 证据来源
special assessment 特别摊派税捐,特别税捐
special audit 专项审计,特别审计
special fund 专项基金,特别基金
special journal 专用日记账
special order decision 特殊订单决策
special purpose financial statement 专用财会报表,专用会计报表
special report 专项审计报告,特别审计报告
specific identification method 个别鉴别法
specific price index 单项物价指数,个别物价指数
specific purpose fund 专用基金
specific separate entity postulate 特定独立个体假设
speculation 投机,投机交易
spending 开支,支出
spending variance 开支差异
spin-off 以产易股
split 股份分割
split-investment company 分股投资公司
split-off 股本转换,以股易股
split-off point 分离点
spoilage 废品损失,次品损失
sponsor ①发起人,推荐人②主办人,赞助人
spot 现货,现付
spot cash 手持现金
spot exchange rate 即期汇率,现汇汇率
spot price 现货价格
spread sheet 棋盘式计算表,棋盘表
squeeze ①压缩,紧缩②轧空头③倒轧
stabilization 稳定
stabilized accounting 稳定币值会计
stable monetary unit postulate 稳定货币单位假设
staff auditor 雇员审计师
stakeholders 有权益关系者
stale check 失效支票,过期支票
standard ①标准②准则
Standard & Poor Corporation 斯坦达德和普尔公司,标准普尔公司
standard auditor,s report 标准审计报告
standard cost 标准成本
standard costing 标准成本计算法
standard cost variance 标准成本差异
standard deduction 标准扣减额
standard deviation 标准差
standardization of accounting 会计标准化
standardization of accounting terms 会计名词的标准化
standard labor rate 标准工资率
standard material price 标准材料价格
standard opinion 标准审计意见书
standard ratio 标准比率
standing order 长期订单
starting-load cost 生产准备成本
stated capital ①规定股本,设定股本②申报股本
stated value 设定价值
statement ①报表②公报
statement of account 客账结算单,账单
statement of affairs 清算式资产负债表
statement of cash flows 现金流量表
statement of cash receipts and disbursement 现金收支表
statement of financial position (or condition) 财务状况表
statement of realization and liquidation 变现和清偿表
statement of retained earnings 留存盈余表、留存收益表
statement of stockholders, equity 股东产权表
Statements of Financial Accounting Concepts 《财务会计概念公报》
Statements of Financial Accounting Standards 《财务会计准则公报》
Statements of International Accounting Standards 《国际会计准则公报》
Statements of Standard Accounting Practice 《标准会计实务公报》
Statements on Auditing Standards 《审计准则公报》
static analysis 静态分析
static budget 静态预算
static statement 静态报表
statutory accounting 法规会计
statutory audit 法规审计
statutory books 法定账簿,法定账册
statutory merger 法定兼并
statutory receiver 法定破产企业财产接管人
statutory statement 法定报表
step al*** method 逐步分配法,逐步分摊法
step cost 阶梯式成本
step-down al*** method 逐减分摊法
stewardship 保管职责,保管责任
stewardship accounting 保管会计,保管责任会计
stock ①股份②存货
stock acquisition plan 股票购买计划
stock appreciation rights 股票升值权益
stock bonus 股票红利
stock broker 股票经纪人
stock certificate 股票
stock company 股份公司
stock dilution 股份稀释,股权削弱
stock dividend 股票股利
stock exchange 股票交易所
stock exchange automated quotations 股票交易所自动行情表
stock exchange index 股票交易指数,股票价格指数
stockholder 股票持有人,股东
stockholders, equity 股东产权
stockholders of record 在册股东
stock index futures 股票指数期货
stock market crash 股市行情暴跌
stock option 购股权,购股期权
stock-out cost 缺货成本
stock outstanding 流通在外股份
stock quotation 股票行情表
stock register 股东登记簿
stock right 优先购股权
stock split 股票分割,分股
stock subscription 股票认购,认股
stock taking 存货盘点
stock turnover 存货周转率
stock warrant 购股证
stock yield 股票收益率
stop payment order 停止支付通知
storage cost 存储成本
stores 库存材料
stores card 库存材料卡
stores requisition 领料单,领料申请书
straight bill of lading 记名提货单,直接提货单
straight letter of credit 直接信用证
straight-line method (of depreciation) 直线折旧法
strategic budget 战略预算
strategic decision 战略决策
strategic planning 战略计划
striking price 预购股票价格
subcontract 分包合同
subjective goodwill 主观商誉
subjective probability 主观概率
subjective value 主观价值
subject-to opinion 附保留意见书
suboptimization 次优化
subordinated bond 次等债券
subrogation 取代债权
subscription 认购
subsequent events 期后会计事项
subside 补助金,补贴
subsidiary account 辅助账户,明细账户
subsidiary company 附属公司,子公司
subsidiary company accounting 子公司会计
subsidiary ledger 辅助分类账
substantive test 实质性抽查
subsystem 子系统
successor auditor 后任审计师
sum 合计,总计
summary account 汇总账户
sum-of-the-years digits method (of depreciation) 年限总额折旧法
sundry account 杂项账户
sunk cost 沉没成本
sunshine law 阳光法,公听法
supplementary budget 追加预算
supplementary statement 辅助报表
supplies 物料,辅料
surcharge 附加费
surplus 盈余,公积
surprise audit 突击审计
surrender value 退保金,抵借价值
surtax 附加税
surviving company 承替公司,接办公司
suspense account 暂记账户
swap ①外汇掉期②外汇掉换
syndicate 辛迪加
synergism 增效作用
system analysis 系统分析
system analyst 系统分析师
systematic risk 系统风险
systematic sampling 系统抽样法
system programmer 系统程序师
system weakness ①信息系统薄弱环节②内部
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