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中国学生学习ACCA难在什么地方？
主要有两点：一是中国学生一直以来使用中文教材，中文学习资料学习会计以及其他学科，当面对ACCA全英教材以及教学答题模式时英语基础会是一个入门的障碍；第二个难题是长久以来形成的思维模式跟解题思路。ACCA需要学员更多的发挥主观能动性，发现问题解决问题。光死记硬背并不能够很好的拿下ACCA开始。
对于第一个难题唯有下功夫提高自己英语水平才行，在此为大家分享一下学霸总结的700个入门级acca英语词汇
(1)ABC 作业基础成本计算
(2)absorbed overhead 已吸收制造费用
(3)absorption costing 吸收成本计算
(4)account 帐户,报表
(5)accounting postulate 会计假设
(6)accounting series release 会计公告文件(7)accounting valuation 会计计价
(8)account sale 承销清单
(9)accountability concept 经营责任概念(10)accountancy 会计职业
(11)accountant 会计师
(12)accounting 会计
(13)agency cost 代理成本
(14)accounting bases 会计基础
(15)accounting manual 会计手册
(16) Accounting period 会计期间
(17) Accounting policies 会计方针
(18) Accounting rate of return 会计报酬率(19) Accounting reference date 会计参照日(20) accounting reference period 会计参照期间(21) Accrual concept 应计概念
(22) Accrual expenses 应计费用
(23) Acid test ration 速动比率(酸性测试比率)(24) Acquisition 购置
(25) Acquisition accounting 收购会计
(26) Activity based accounting 作业基础成本计算(27) Adjusting events 调整事项
(28) Administrative expenses 行政管理费
(29) Advice note 发货通知
(30) Amortization 摊销
(31) Analytical review 分析性检查
(32) Annual equivalent cost 年度等量成本法(33) Annual report and accounts 年度报告和报表(34) Appraisal cost 检验成本
(35) Appropriation account 盈余分配帐户
(36) Articles of association 公司章程细则(37) Assets 资产
(38) Assets cover 资产保障
(39) Asset value per share 每股资产价值
(40) Associated company 联营公司
(41) Attainable standard 可达标准
(42) Attributable profit 可归属利润
(43) Audit 审计
(44) Audit report 审计报告
(45) Auditing standards 审计准则
(46) Authorized share capital 额定股本
(47) Available hours 可用小时
(48) Avoidable costs 可避免成本
(49) Back-to-back loan 易币贷款
(50) Back flush accounting 倒退成本计算
(51) Bad debts 坏帐
(52) Bad debts ratio 坏帐比率
(53) bank charges 银行手续费
(54) Bank overdraft 银行透支
(55) Bank reconciliation 银行存款调节表
(56) Bank statement 银行对帐单
(57) Bankruptcy 破产
(58) Basis of apportionment 分摊基础
(59) Batch 批量
(60) Batch costing 分批成本计算
(61) Beta factor(市场)风险因素
(62) Bill 帐单
(63) Bill of exchange 汇票
(64) Bill of landing 提单
(65) Bill of materials 用料预计单
(66) Bill payable 应付票据
(67) Bill receivable 应收票据
(68) Bin card 存货记录卡
(69) Bonus 红利
(70) book-keeping 薄记
(71)Boston classification 波士顿分类
(72) Breakeven chart 保本图
(73) Breakeven point 保本点
(74) breaking-down time 复位时间
(75) Budget 预算
(76) Budget center 预算中心
(77) Budget cost allowance 预算成本折让
(78) Budget manual 预算手册
(79) Budget period 预算期间
(80) Budgetary control 预算控制
(81) Budgeted capacity 预算生产能力
(82) Burden 制造费用
(83) Business center 经营中心
(84) Business entity 营业个体
(85) Business unit 经营单位
(86) Buy-out management 管理性购买产权
(87) By-product 副产品
(88) called-up share capital 催缴股本
(89) Capacity 生产能力
(90) Capacity ratios 生产能力比率
(91) Capital 资本
(92) Capital assets pricing model 资本资产计价模式(93) Capital commitment 承偌资本
(94) Capital employed 已运用的资本
(95) Capital expenditure 资本支出
(96) Capital expenditure authorization 资本支出核准(97) Capital expenditure control 资本支出控制(98) Capital expenditure proposal 资本支出申请(99) Capital funding planning 资本基金筹集计划(100) capital gain 资本收益
(101) capital investment appraisal 资本投资评估(102) capital maintenance 资本保全
(103) capital resource planning 资本资源计划(104) capital surplus 资本盈余
(105) capital turnover 资本周转率
(106) card 记录卡
(107) cash 现金
(108) cash account 现金帐户
(109) cash book 现金帐薄
(110) cash cow 金牛产品
(111) cash flow 现金流量
(112) cash discounted 现金贴现
(113) cash flow budget 现金流量预算
(114) cash flow statement 现金流量表
(115) cash ledger 现金分类帐
(116) cash limit 现金限额
(117)CCA 现时成本会计
(118) center 中心
(119) changeover time 变更时间
(120) chartered entity 特许经济个体
(121) cherub 支票
(122) cherub register 支票登记薄
(123) coin analysis 零钱分类
(124) classification 分类
(125) clock card 工时卡
(126) code 代码
(127) commitment accounting 承偌确认会计
(128) common cost 共同成本
(129) company limited by guarantee 有限担保责任公司(130) company limited shares 股份有限公司(131) competitive position 竞争能力状况
(132) concept 概念
(133) conglomerate 跨行业企业
(134) consistency concept 一致性概念
(135) consolidated accounts 合并报表
(136) consolidation accounting 合并会计
(137) consortium 财团
(138) contingency plan 应急计划
(139) contingent liabilities 或有负债
(140) continuous operation 连续生产
(141) contra 抵消
(142) contract cost 合同成本
(143) contract costing 合同成本计算
(144) contribution 贡献毛益
(145) contribution venture 贡献中心
(146) contribution chart 贡献图
(147) contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率(148) contribution to sales ration 贡献毛益对销售比率(149) control 控制
(150) control account 控制帐户
(151) control limits 控制限度
(152) controllability concept 可控制概念
(153) controllable cost 可控制成本
(154) conversion cost 加工成本
(155) convertible loan stock 可转换为股票的贷款(156) corporate appraisal 公司评估
(157) corporate planning 公司计划
(158)corporate social reporting 公司社会报告(159) corporation 股份公司
(160)cost 成本
(161)cost account 成本帐户
(162)cost accounting 成本会计
(163)cost accounting manual 成本手册
(164)cost accounts calendar 成本报表的日历时间(165)cost adjustment 成本调整
(166)cost allocation 成本分配
(167)cost apportionment 成本分摊
(168)cost attribution 成本归属
(169)cost audit 成本审计
(170)cost behaviour 成本性态
(171)cost benefit analysis 成本效益分析
(172)cost center 成本中心
(173)cost driver 成本动因
(174)cost of capital 资本成本
(175)cost of conformance 相符成本
(176)cost of goods sold 销货成本
(177)cost of non-conformance 非相符成本
(178) cost of sales 销售成本
(179) cost reduction 成本降低
(180) cost structure 成本结构
(181) cost unit 成本单位
(182) cost-volume-profit analysis(CVP) 本量利分析(183) costing 成本计算
(184)CPP 现时购买力会计
(185) credit note 贷项通知
(186) credit report 信贷报告书
(187) creditor 债权人
(188) creditor days ratio 应付帐款天数率
(189) creditors ledger 应付帐款分类帐
(190) critical event 关键事项
(191) critical path 关键路线
(192) cumulative preference shares 累积优先股(193) current account 往来帐户
(194) current asset 流动资产
(195) current cost accounting 现时成本会计(196) current liabilities 流动负债
(197) current purchasing power accounting 现时购买力会计(198) current ration 流动比率
(199) cut-off 截止
(200)CVP 本量利分析
(201) cycle time 周转时间
(202) debenture 债券
(203) debit note 借项通知
(204) debit capacity 举债能力
(205) debt ratio 债务比率
(206) debtor 债务人
(207) debtor days ratio 应收帐款天数率
(208) debtors 应收款
(209) debtors ledger 应收帐款分类帐
(210) debtor’ age analysis 应收帐款帐龄分析(211) decision driven costs 决策连动成本(212) decision tree 决策树
(213) defects 次品
(214) deferred expenditure 递延支出
(215) deferred shares 递延股份
(216) deferred taxation 递延税款
(217) delivery note 交货单
(218) departmental accounts 部门报表
(219) departmental budget 部门预算
(220) depreciation 折旧
(221) dispatch note 发运单
(222) development cost 开发成本
(223) differential cost 差别成本
(224) direct hours yield 直接工时产出率
(225) direct labor cost-standard 标准直接人工成本(226) direct labor efficiency-variance 直接人工效率差异(227) direct labor rate—variance 直接人工费率差异(228) direct labor total-variance 直接人工总差异(229) direct material mix-variance 直接材料结构差异(230) direct price-variance 直接材料价格差异(231) direct material total-variance 直接材料总差异(232) direct materials usage-variance 直接材料用量差异(233) direct materials yield-variance 直接材料产出率差异(234) direct cost 直接成本
(235) direct debit 直接借项
(236) direct hours yield 直接小时产出率
(237) direct labor cost percentage rate 直接人工成本百分比(238) direct labor hour rate 直接人工小时率(239) directs on indirect work 间接工作事项上的工时(240) discount rate 贴现率
(241) discounted cash flow 现金流量贴现
(242) discretionary cost 酌量成本
(243) distribution cost 摊销成本
(244) diversions 移用
(245) diverted hours 移用小时
(246) diverted hour’s ratio 移用工时比率(247) dividend 股利
(248) dividend cover 股利产出率
(249) dividend per share 每股股利
(250) dog 疲软产品
(251) double entry accounting 复式会计
(252) double-entry book-keeping 复式薄记
(253) doubtful debts 可疑债务
(254) down time 停工时间
(255) dynamic programming 动态规划
(256) earning per share 每股盈利
(257) earning ratio 市盈率
(258) economic order quantity(EOQ) 经济订购批量(259) efficient market hypothesis 有效市场假设(260) efficiency ration 效率性比率
(261) element of cost 成本要素
(262) entity 经济个体
(262) environmental audit 环境审计
(263) environmental impact assessment 环境影响评价(264)EOQ 经济订购批量
(265) equity 权益
(266)equity method of accounting权益法会计计算(267)equity share capital权益股本
(268)equivalent units当量
(269)event事项
(270)exceptional items例外事项
(271)expected value期望值
(272)expenditure支出
(273)expenses费用
(274)external audit外部审计
(275)external failure cost外部损失成本
(276)extraordinary items非常事项
(277)factory good让售商品
(278)factoring应收帐款让售
(279)fail value公允价值
(280)feedback反馈
(281)FIFO先近先出法
(282)final accounts年终报表
(283)finance lease融资租赁
(284)financial accounting财务会计
(285)financial accounts calendar adjustment财务报表的日历时间调整(286)financial management财务管理
(287)financial planning财务计划
(288)financial statement财务报表
(289)finished goods完成品
(290)fixed asset固定资产
(291)fixed overhead固定制造费用
(292)fixed asset turnover固定资产周转率
(293)fixed assets register固定资产登记薄
(294)fixed cost固定成本
(295)flexed budget变动限额预算
(296)flexible budget弹性预算
(297)float time浮动时间
(298)floating charge流动抵押
(299)flow of funds statement资金流量表
(300)forecasting预测
(301)founder’s shares发起人股份
(302)full capacity 满负荷生产能力
(303)function costing 职能成本计算
(304)functional budget 职能预算
(305)fund accounting 基金会计
(306)fundamental accounting concept 基础会计概念(307)fungible assets 可互换资产
(308)futuristic planning 远景计划
G (309)gap analysis 间距分析
G (310)gearing 举债经营比率(杠杆)G (311)goal congruence 目标一致性G (312)going concern concept 持续经营概念G (313)goods received note 商品收讫单G (314)goodwill 商誉
G (315)gross dividend yield 总股息产出率G (316)gross margin 总边际
G (317)gross profit 毛利润
G (318)gross profit percentage 毛利润百分比G (319)group 企业集团
G (320)group accounts 集团报表
H (312)high-geared 高结合杠杆(比例)H (313)hire purchase 租购
H (314)historical cost 历史成本
H (315)historical cost accounting 历史成本会计H (316)hours 小时
H (317)hurdle rate 最低可接受的报酬率I (318)ideal standard 理想标准
I (319)idle capacity ration 闲置生产能力比率I (320)idle time 闲置时间
I (321)impersonal accounts 非记名帐户I (322)imprest system 定额备用制度I (323)income and expenditure account 收益和支出报表I (324)incomplete records 不完善记录I (325)incremental cost 增量成本
I (326)incremental yield 增量产出率I (327)indirect cost 间接成本
I (328)indirect hours 间接小时
I (329)insolvency 无力偿付
I (330)intangible asset 无形资产
I (331)integrated accounts 综合报表I (332)interdependency concept 关联性概念I (333)interest cover 利息保障倍数I (334)interlocking accounts 连锁报表I (335)internal audit 内部审计
I (336)internal check 内部牵制
I (337)internal control system 内部控制体系I (338)internal failure cost 内部损失成本I (339)internal rate of return(IRR) 内含报酬率I (340)inventory 存货
I (341)investment 投资
I (342)investment center 投资中心I (343)invoice register 发票登记薄I (344)issued share capital 已发行股本J (345)job 定单
J (346)job card 工作卡
J (347)job costing 工作成本计算
J (348)job sheet 工作单
J (349)joint cost 联合成本
J (350)joint products 联产品
J (351)joint stock company 股份公司J (352)joint venture 合资经营
J (353)journal 日记帐
J (354)just-in-time(JIT) 适时制度J (355)jusy-in-time production 适时生产J (356)just-in-time purchasing 适时购买K (357)key factor 关键因素
L (358)labour 人工
L (359)labour transfer note 人工转移单L (360)leaning curve 学习曲线
L (361)ledger 分类帐户
L (362)length of order book 定单平均周期L (363)letter of credit 信用证
L (364)leverage 举债经营比率
L (365)liabilities 负债
L (366)life cycle costing 寿命周期成本计算L (367)LIFO 后近先出法
L (368)limited liability company 有限责任公司L (369)limiting factor 限制因素
L (370)line-item budget 明细支出预算L (371)liner programming 线性规划L (372)liquid assets 变现资产
L (373)liquidation 清算
L (374)liquidity ratios 易变现比率L (375)loan 贷款
L (376)loan capital 借入资本
L (377)long range palnning 长期计划L (378)lost time record 虚耗时间记录L (379)low geared 低结合杠杆(比例)L (380)lower of cost or net realizable value concept 成本或可变净价孰低概念M (381)machine hour rate 机器小时率M (382)machine time record 机器时间记录M (383)managed cost 管理成本
M (384)management accounting 管理会计M (385)management accounting concept 管理会计概念M (386)management accounting guides 管理会计指导方针M (387)management audit 管理审计
M (388)management buy-out 管理性购买产权M (389)management by exception 例外管理原则M (390)margin 边际
M (391)margin of safety ration 安全边际比率M (392)margin cost 边际成本
M (393)margin costing 边际成本计算M (394)mark-down 降低标价
M (395)mark-up 提高标价
M (396)market risk premium 市场分险补偿M (397)market share 市场份额
M (398)marketing cost 营销成本
M (399)matching concept 配比概念
M (400)materiality concept 重要性概念M (401)materials requisition 领料单M (402)materials returned note 退料单M (403)materials transfer note 材料转移单M (404)memorandum of association 公司设立细则M (405)merger 兼并
M (406)merger accounting 兼并会计M (407)minority interest 少数股权M (408)mixed cost 混合成本
N (409)net assets 净资产
N (410)net book value 净帐面价值
N (411)net liquid funds 净可变现资金N (412)net margin 净边际
N (413)net present value(NPV) 净现值N (414)net profit 净利润
N (415)net realizable value 可变现净值N (416)net worth 资产净值
N (417)network analysis 网络分析
N (418)noise 干捞
N (419)nominal account 名义帐户
N (420)nominal share capital 名义股本N (421)nominal holding 代理持有股份N (422)non-adjusting events 非调整事项N (423)non-financial performance measurement 非财务业绩计量N (424)non-intergrated accounts 非综合报表N (425)non-liner programming 非线性规划N (426)non-voting shares 无表决权的股份N (427)notional cost 名义成本
N (428)number of days stock 存货周转天数N (429)number of weeks stock 存货周转周数O (430)objective classification 客体分类O (431)obsolescence 陈旧
O (432)off balance sheet finance 资产负债表外筹资O (433)offer for sale 标价出售
O (434)operating budget 经营预算
O (435)operating lease 经营租赁
O (436)operating statement 营业报表O (437)operation time 操作时间
O (438)operational control 经营控制O (439)operational gearing 经营杠杆O (440)operating plans 经营计划
O (441)opportunity cost 机会成本
O (442)order 定单
O (443)ordinary shares 普通股
O (444)out-of-date cheque 过期支票O (445)over capitalization 过分资本化O (446)overhead 制造费用
O (447)overhead absorption rate 制造费用分配率O (448)overhead cost 制造费用
O (449)overtrading 超过营业资金的经营P (450)paid cheque 已付支票
P (451)paid-up share capital 认定股本P (452)parent company 母公司
P (453)pareto distribution 帕累托分布P (454)participating preference shares 参与优先股P (455)partnership 合伙
P (456)payable ledger 应付款项帐户P (457)payback 回收期
P (458)payments and receipts account 收入和支出报表P (459)payments withheld 保留款额P (460)payroll 工资单
P (461)payroll analysis 工资分析
P (462)percentage profit on turnover 利润对营业额比率P (463)period cost 期间成本
P (464)perpetual inventory 永续盘存P (465)personal account 记名帐户
P (466)PEPT 项目评审法
P (467)petty cash account 备用金帐户P (468)petty cash voucher 备用金凭证P (469)physical inventory 实地盘存P (470)planning 计划
P (471)planning horizon 计划时限
P (472)planning period 计划期间
P (473)policy cost 政策成本
P (474)position audit 状况审计
P (475)post balance sheet events 资产负债表编后事项P (476)practical capacity 实际生产能力P (477)pre-acquisition losses 购置前损失P (478)pre-acquisition profits 购置前利润P (479)preference shares 优先股
P (480)preference creditors 优先债权人P (481)preferred creditors 优先债权人P (482)prepayments 预付款项
P (483)present value 现值
P (484)prevention cost 预防成本
P (485)price ratio 市盈率
P (486)prime cost 主要成本
P (487)prime entry-books of 原始分录登记薄P (488)principal budget factor 主要预算因素P (489)prior charge capital 优先股P (490)prior year adjustments 以前年度调整P (491)priority base budgeting 优先顺序体制的预算P (492)private company 私人公司
P (493)pro-forma invoice 预开发票P (494)problem child 问号产品
P (495)process costing 分步成本计算P (496)process time 加工时间
P (497)product cost 产品成本
P (498)Product life cycle 产品寿命周期P (499)production cost 生产成本
P (500)production cost of sales 售货成本P (501)production volume ratio 生产业务量比率P (502)profit center 利润中心
P (503)profit per employee 每员工利润P (504)profit retained for the year 年度利润留存P (505)profit to turnover ratio 利润对营业额比率P (506)profit-volume graph 利量图P (507)profitability index 盈利指数P (508)programming 规划
P (509)project evaluation and review technique 项目评审法P (510)projection 预计
P (511)promissory note 本票
P (512)prospectus 募债说明书
P (513)provisions for liabilities and charges 偿债和费用准备P (514)prudent concept 稳健性概念P (515)public company 公开公司
P (516)purchase order 订购单
P (517)purchase requisition 请购单P (518)purchase ledger 采购帐户
Q (519)quality related costs 质量有关成本Q (520)queuing time 排队时间
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
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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