会计名词中英文对照

会计名词中英文对照 abnormal damage and loss 非常损失abnormality 异常性 absorption costing 归纳成本法 accelerated depreciation method 加速折旧法 accelerated deprecviation 加速折旧 account 会计科目 account analysis method 账户分析法 Accountant 会计人员A accounting basis 会计基础 accounting changes 会计变动 accounting cycle 会计循环 accounting error 会计错误 accounting income 会计所得 Accounting Report 会计报告AR accounts receivable 应收帐款 accountting rate of return 会计报酬率 accrual basis 应计基础 accrued expenses 应计费用 accrued items 应计项目 accrued liabilities 应计负债 accrued revenues 应计收益 accumulated depreciation 累计折旧 accumulated rights 累积权益 acid-test ratio(quick ratio) 酸性测验比率 activity accounting 作业会计( 责任会计) activity based cost system 作业制成本 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 activity or productivity analysis 活动/生产能力 activity variance 作业差异 activity-based accounting 作业制会计 activity-based costing 作业制成本 actual costing 实际成本法 actual costs 实际成本 additional markup 再加价 additional markup cancellation 再加价取销 adjusting 调整 aging of accounts receivable 帐龄分析法 all financial resources concept 全部财务资源观念allowable cost 可允成本 allowance for doubtful accounts 备抵坏帐 allowance method 备抵评价法 American Accounting Association美国会计学会AAA annuity 年金 applied factory overhead 已分摊制造费用appraisal 估价 appraisal costs 鉴定成本 asset gain 资产利益 asset loss 资产损失 Assets 资产 authorized capital stock 实收股本 average costs 平均成本 avoidable cost 可免成本 backflush costing 回溯成本制 backflush costing 回溯成本制(倒流式成本法) bad debt expense 坏帐损失 balance sheet 资产负债表 bank overdraft 银行透支 bank reconciliation 银行存款调节表 bank statement 银行对账单 base inventory 基期存货 base year 基期 Basic Objectives of Accounting 基本会计目的 basic principles 基本原则 betterment and replacement 改良及重置 billing on contract 预收工程款 bonds 公司债 bonus and profit sharing plan 员工奖金及分红 book value per share 每股账面价值 book value 账面价值 book value(carrying value) 账面价值 borrowing of long-term debt 举借长期负债breakeven point 损益两平点 breakeven time 损益两平时间=BET budget variance 预算差异 budget 预算 budgeted factory overhead rate 预计制造费用分摊率budgeted volume 预算能量 building 房屋 business cycle 商业循环 business function cost 商业函数 byproduct 副产品 call price 赎回价格 capacity variance 产能差异 capital 资本 capital asset 资本资产 capital budgeting 资本预算 capital expenditure 资本支出 capital lease 资本租赁 capital stock 股 本(资本) capitalization=capitalized 资本化 carrying amount 账面价值 carrying costs 储存成本 cash basis 现金基础 cash budget 现金预算 cash cycle 现金循环 cash disbursement journal 现金支出簿 cash discount 现金折扣 cash dividend 现金股利 cash equivalent 现金等值 cash flows from financing activities 理财活动之现金流量cash flows from investing 投资活动之现金流量 cash flows from operating activities 营业活动之现金流量cash inflow 现金流入 cash receipts journal 现金收入簿 cash surrender value of life insurance 人寿保险现金解约价值cash yield ratio 现金收益率 cause and effect 因果 causes of depreciation 折旧之原因 change in estimate 估计的变动 changes and correction of depreciation 折旧之变动与更正changes in accounting estimate 会计估计之变动 changes in accounting principles 会计原则之变动 charge to accumulated depreciation 冲销累计折旧 charge to asset account 记入资产账户 choice criterion 选择基准 claims 请求权 clock card 计时卡 closing 结账 collection method 收现法 combined financial statement 综合报表 combined revenues 综合效益 common cost 共同成本 common stock 普通股 common-size financial statement 共同比财务报表 comparability 比较性 completed contract method 全部完工法 completed performance method 全部履行法 compound interest 复利 comprehensive allocation method 全面分摊法comprehensive income 综合净利 condition 情况 conference method 商议法 consignment-in 承销品 consignment-out 寄销品 consistency principle 一贯原则 consolidated financial statement 合并报表 construction in progress 在建工程 container deposits 容器及瓶箱押金 contingent liabilities 或有负债 continual improvement standard cost 持续修正之标准成本continuous budget 连续预算 contribution margin 边际贡献 contribution-margin ratio 边际贡献率 control 控制 control chart 管制图 controllability 可控性 controllable cost 可控制成本 controller 会计长 controlling account 统制账户 conversion costs 加工成本 convertible securities 可转换证券 copyright 版权或著作权 cost management 成本管理 cost absorption 成本吸纳 cost accounting 会计成本 cost allocation base 成本分配基础 cost allocation method 成本分摊法 cost allocation 成本分摊 cost application 成本分摊 cost application base 成本分摊基础 cost center 成本中心 cost drivers 成本动因 cost estimation 成本估计 cost flow assumption 成本流动假设 cost index 成本指数 cost method 成本法 cost object 成本课体 cost objective 成本目标 cost of capital 资金成本 cost of doing business 从业成本 cost of quality program 质量规画成本 cost pool 成本库 cost prediction 成本预计 cost principle 成本原则 cost re covery method 成本收回法cost 成本 cost-benefit approach 成本-效益分析法 cost-benefit relationship 成本效益关系 coupons=trading stamps 兑换券 credit card sale 信用卡销货 cross allocation method 交叉分摊法 current adjustment 当期调整法 current assets 流动资产 current cost 现时成本 current entry value 现时投入价值 current liabilities 流动负债 current operating income concept 当期营业所得观念current ratio 流动比率 current value 现值 debit and credit rules 借贷法则 debt restructuring 债务之整理 decision model 决策模式 decision table 决策表 decision units 决策单位 decision usefulness 决策有用性 decreasing charge method 递减折旧法 deferred charges 递延借项 deferred credits 递延贷项 deferred income tax 递延所得税 deferred items 递延项目 deferred method 递延法 deferred payments 延迟付款 definition of depreciation 折旧的意义 delayed costing 递延成本制 department budget 部门预算 dependent variable 依变数 depreciable assets 折旧性资产 depreciable cost 折旧成本 depreciation and cash flow 折旧与现金流量 depreciation and income determination 折旧与损益衡量depreciation and income taxes 折旧与所得税 depreciation and replacement of asset 折旧与资产重置depreciation expense 折旧费用 depreciation methods 折旧方法 depreciation 折旧 detailed accounting principles and procedures 详细会计原则及程序development stage 设立阶段 development 发展 differential cost 差异成本 direct allocation method 直接分摊法 direct approach 直接法 direct costing 直接成本法 direct costs 直接成本 direct exchange 直接交换 direct financing lease 直接融资租赁 direct labor costs 直接人工成本 direct labor mix variance 直接人工组合差异 direct labor yield variance 人工产出差异 direct material mix variance 直接原料配合差异 direct material yield variance 直接原料产出差异 direct materials costs 直接材料成本 direct materials inventory 直接材料存货 direct method 直接法 direct pricing直接评价法 direct reduction method 直接冲销法 discount rate 折现率 discounted cash flow=DCF 现金流量折现 discounted present value 折现值 discounting notes receivable 应收票据贴现 discovery value 发现价值 dishonored notes receivable 拒付票据 disposal date 处分日 disposal of noncurrent assets 处分非流动资产 dividend-on stock 附息股 dividends 股利 donated assets 受赠资产 double-entry bookkeeping 双式(复式)簿记 down-stream sales 顺流销货 dual-transaction concept 双重交易观念 earned 已赚得 earning 盈余 earnings per share(EPS) 每股盈余 economic benefit 经济效益 Economic Event 经济事项 economic order quantity=EOQ 经济订购量 economic resources 经济资源 effective rate 有效利 率 effective yield 有效收益率 effectiveness 效益 efficiency 效率 efficiency variance 效率差异 effort 努力 elements in determining depreciation charges 计算折旧费用之因素elements of financial statements 财务报表的基本要素 elements of income statement 损益表之组成要素 employee discount 员工折扣或优待 employee stock option plan 员工认股 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 engineered costs 工程性成本 environment 企业环境 EPS under complex capital structure 复杂资本结构之每股盈余EPS under simple capital structure 简单资本结构之每股盈余Equity 权益 equity method 权益法 equity securities 权益证券 equivalent units 约当产量 estimated items 估计项目 estimated liabilities 估计负债 events 事件 excess materials requisition 超耗材料领料单 exchange 交换 exchange rate effects 汇率变动之影响 exchange transaction 交换交易 ex-divdend stock 除息股 exit value 变现价值 expected actual standard 预期实际标准 expected annual volume 预计年产能量 expected practical capacity 预期实际产能 expected value 期望值 expected variance 预计差异 Expenses 费用 experience curve 经验曲线 ex-right 除权股 external failure costs 外部失败成本extraordinary repairs 大修 face amount ( per value ) 面值 factory overhead 工厂费用 factory variance 间接制费 fair value 公平价值 feedback 回馈 feedback value 回馈价值 financial accounting 财务会计 financial budget 财务预算 financial capital 财务资本 financial flexibility 财务弹性 financial leverage 财务杠杆 financial leverage index 财务杠杆指数financial planning model 财务规划模式financial position 财务状况 financial position form 财务状况式financing 融资 finished goods inventory 制成品存货 first-in,first-out,FIFO 先进先出法 fixed assets 固定资产 fixed budget 固定预算 fixed costs 固定成本 fixed-price contract 固定价格契约 flexible budget 弹性预算 flexible-budget variance 弹性预算差异 flow 流量 flow through method 当期认列法 FOB shipping point 起运点交货 follow-up 跟催 for financial reporting purpose 财务报表目的fractional share 畸零股 fractional share right 畸零股权 free on board destination 目的地交货 free on board shipping point 起运点交货freight-in 进货运费 from operations 由营业产生者 full cost 全部成本 full costing method 全部成本法 full costing or absorption costing 全部成本法functional causes 功能因素 functional pricing 功能评价法 funds 基金 future cost 未来成本 futures contract 买卖期货合约 gain contingency 或有利得 gain or loss on disposal 出售损益 Gains 利得 general journal 普通日记簿 generally accepted accounting principles 一般公认会计原则Gereral-purpose financial statements 一般目的财务报表 gerneral journal 普通日记簿goods in transit 在途存货 goodwill 商誉 gross change method 总变动法 gross margin 销货毛利 gross price 总额法 gross profit method 毛利法 group depreciation 集体折旧法 guaranteed bonds 保证公司债 handling 处理及移转费用 high-low method 高低点法 historical cost 历史成本 horizontal analysis 水平分析 ideal standard 理论标准 idealism 理想性 idle time 空闲时间 if converted method 如果转换法 income bonds 收益公司债 income reporting 所得报告 income statement 损益表 income statement approach 损益表法 income summary 本期损益 income tax 所得税 income tax allocation 所得税分摊 income tax expense 所得税费用 income tax payable 应付所得税 income tax payable 应付所得税 indexation 指数换算法 indirect approach 间接法 indirect costs 间接成本 indirect labor costs 间接人工成本 indirect manufacturing costs 间接制造成本 industrial engineering approach 工业工程法 inflow of cost 成本流入 inflows 流入 Information system 信息系统 installment method 分期付款法 installment sales method 分期付款销货法 interest bearing notes 附息票据 interest method 利息法 interest rate 利率 in-term reports 期中报告 internal accounting 内部会计 internal failure costs 内部失败成本 internal rate of return 内部报酬率 interperiod tax allocation 跨期间所得税分摊 intraperiod tax allocation 同期内所得税分摊 inventory holding loss 存货持有损失 inventory method 盘存法 inventory turnover 存货周转率 investing and financing activities not affecting cash 不影响现金之投资及理财活动investment center 投资中心 investment tax credit 投资租税抵减 investments and funds 投资资及基金 issuance for cash 现金发行 issuance of capital stock 发行股本 issuance of securities 发行证券交换 issued capital stock 实收资本 JIT costing 及时成本制 job costing 分批成本制 job order 分批工作单 job-cost record or job-cost sheet 分批成本单 job-cost systems or job-order costing systems 分批成本制 job-order product-costing systems 分批产品成本制度 joint cost 联合成本 joint product 联产品 journal 分录簿/ 日记簿 journalizing 分录 just-in-time costing 及时生产制 just-in-time purchasing 及时化采购 land 土地 land improvement 土地改良物 lagging 延期入账 last-in,first-out, LIFO 后进先出法 learning curve 学习曲线 lease contract 租约 leasing 租赁 legal form 法律形式 Liabilities 负债 liability method 负债法 liability ratio 负债比率 life-cycle budget 生命周期预算 life-cycle costing 生命周期成本 life-cycle costing 生命周期成本制 line of business 主要行业 link chain method 连索法 liquidity 流动性 list price 标价 long-term liabilities 长期负债 long-term liabilities due within one year 长期负债一年内到期部份 long-term liability due within one year 长期负债将于一年内到期 loss 损失 loss contingency 或有损失 loss on purchase commitment 进货合约损失 Losses 损失 lower of cost or market 成本与市裋价谁低法 lump-sum purchase 整批购买 machinery and equipment 机器及其他设备 managed costs 管理性成本 management accounting 管理会计 management by exception 例外管理 management by objectives = MBO 目标管理 management control system 管理控制制度 manufacturers or dealers profit or loss 制造商或经销商损益 manufacturing 制造业 manufacturing expenses 制造费用 manufacturing overhead 制造负荷 margin of safty 安全边际 margin of safty ratio 安全边际率 markdown 减价 markdown cancellation 减价取销 market method 市价法 market price 市价 market rate 市场利率 market share variance 市场占有差异 market size variance 市场数量差异 market value 市价总值 marketable securities 有价证券 market-value approach 市价法 markup 加价 master budget 主预算(整体预算) master-budget activity 整体预算作业量 matching principle 配合原则 materiality 重要性 materials requirements planning =MRP 材料需求规划materials requistions or stores requistions 领料单 matrix allocation method 矩阵分摊法 maximum capacity 最高能量 Measurability 可衡量性 measurement date 衡量日 merchandise inventory 商品存货 mislead 误导 mixed cost 混合成本 moving average method 移动平均法 moving cost reduction standard cost 以移动成本减少之标准成本natural business year 自然营业年度 natural resources 自然资源 nature of depreciation 折旧的性质 nearness to cash 接进现金的程度 negative goodwill 负商誉 net additional markup 净再加价 net after-tax cash outflow 税后净现金流出 net assets 资产净值 net cash inflows 现金净流入 net change method 净变动法 net economic benefits 净经济效益 net income 净利 net markdown 净减价 net of tax method 税后净额法 net present value 净现值 net price method 净额法 net profit on operation 经营净利 net realizable value 净变现法 new-product lead time 新产品前置时间 nil 无折扣 nominal(temporary) accounts 虚账户(临时账户) noncash issuance of capital stock 非现金发行noncontrollable cost 不可控制成本 nonlinear cost function 非线形成本函数 non-value-added cost 非附加价值成本 normal capacity 正常能量 normal costing 正常成本法 normal spoilage 正常耗损 normal standard 正常标准 normal volume 正常产能 notes issued for cash 以应付票据举借资金notes receivable 应收票据 objective function 目标函数 one transaction concept 单一交易观念operating budget 营业预算 operating costing 作业成本制 opera ting cycle 营业循环operating cycle 营业周期 operating department 业务部门 operating income 营业利益 operating lease 营业租赁 operation 作业 operation costing 作业成本制 operational assets 营业用资产 operations management 作业管理 opinion 意见书 opportunity cost 机会成本 ordering costs 订购成本 ordinary bonds 普通公司债 ordinary repairs 一般修护 organization cost 开办费 organization structure 组织 架构 酒店人事架构图下载公司架构图下载企业应用架构模式pdf监理组织架构图免费下载银行管理与it架构pdf original sales price 原始售价 other assets 其他资产 other liabilities 其他负债 outastanding capital stock 流通在外股本outcomes 结果 outflow of cost 成本流出 outflows 流出 outlay cost 实支成本 out-of-pocket cost 付现成本 overapplied overhead 多分摊制造费用 p / v chart 利量图 parameter 参数 parent-subsidiary 母子公司 partial allocation method 部分分摊法 par-value method 面值法 payback method 回收期限法 payments to stockholders 对股东的各项支付 payoff matrix 偿付矩阵 payoff table 偿付表 payoffs 偿付 percentage of completion method 完工比例法percentage of outstanding receivables 帐款余额百分比法percentage of sales 销货百分比法 percentage-of-completion method 完工比例法performance plans 绩效计划 performance reports 绩效报告 period costs 期间成本 period expense 期间费用 periodic inventory method 定期盘存制 periodic inventory system 定期盘存制 permanent difference 永久性差异 perpetual inventory method 永续盘存制 perpetual inventory system 永续盘存制 petty cash 零用金 physical causes 物质因素 physical inventory 实地盘存制 physical measure method 实体衡量法 planning 规划 plant and equipment 厂房及设备 plant assets 厂房设备 posting 过账 practical capacity 实际产能 practical capacity 实质能量 preferred stock 特别股 premiums 赠品 prepaid expenses preparing financial statements 决算报告 preparing trial balance 试算 present cost 现时成本 present value 现值 pretax account income 税前会计所得 prevention costs 预防成本 previous-department costs 前部成本 price / earning ratio 价格盈余比较 price index 价格指数 price index approach 物价指数法 price variance 价格差异 price/earings ratio (P/E ratio ) 价格盈余比率primary EPS 基本每股盈余 prime costs 主要成本 prior period adjustment 前期损益调整probability 机率 probable 很有可能 process 程序 process costing 分步成本制 process product-costing system 分步产品成本制度process-costing system 分步成本制 product cost 产品成本 product costs 产品成本 product life cycle 产品生命周期 product master 产品母版 product overcosting 产品成本溢计 product undercosting 产品成本短计 product warranty 产品售后服务保证production cost report 生产成本报告production depa rtment 生产部门production lead time 生产前置时间 production runs 生产批量 production volume variance 产量差异production-order systems 生产单制度 profit center 利润中心 profit margin 纯益率 profitability accounting 责任会计 profitability analysis 获利分析能力 profit-volume chart 利量图 program design 程序 设计 领导形象设计圆作业设计ao工艺污水处理厂设计附属工程施工组织设计清扫机器人结构设计 programmed costs 规划性成本 project 专案 project cost variance 项目成本差异 project schedule variance 项目进度差异purchase discount and allowance 进货折扣及让价purchase discounts 进货折扣 purchase in the open market 从公开市场买回注销purchase journal 进货簿 purchase return 进货退出 purchase return and allowance 进货退出及让价purchase-ordering lead time 订购前置时间 qualitative 品质性 quality 品质 quality cost 质量成本 quality driver 品质动因 quantitative 数量性 quantitative factors 定量因素 quantity discount 数量折扣 quasi-reorganization 公司重整 quick assets 速动资产 quoted market price 股票之成交价 quality 品质 quantity variance 数量差异 rate variance 工资率差异 viewthready marketability 变现性 real capital 实质资本 real rate of interest 真实利率 real(permanent) accounts 实账户(永久账户) realizable 可实现 realized 已实现 realized capital gains or losses 未实现资本增值或损失rearrangement and moving cost 重新安装及迁移成本reasonably possible 有可能 receivable turnover 应收帐款周转率 receivables 应收款项 recognizing a minimum liability 认列最低负债recording depreciation 折旧之记录 recoverability 回收性 refinancing 再融资 refundable deposits 存入保证金 registered bonds 记名公司债 relevant costs 攸关成本 relevant revenues 攸关收入 reliability 可靠性 remote 极少可能 reorder point 再订购点 reorganization 重整 repairs and maintenance 修理与维护 replacement method 重置法 required rate of return =RRR 必要报酬率 research 研究 reserve 准备 reserve for asset replacement 资产重置准备reserve for bad debt 坏帐准备 reserve for depreciation 折旧准备 reserve for liabilities 负债准备 responsibility accounting 责任会计 responsibility centers责任中心 responsibility center责任会计 retail inventory method 零售价法 retained earnings 保留盈余 retirement method 报废法 return on stockholder's equity 股东权益报酬率return on total assets 资产报酬率 revenue center 收入中心 revenue driver 收益动因 revenue expenditure 收益支出 revenue principle 收益原则 Revenues 收益 revenues collected in advance reward 报酬 reworked units 再制品 right-on 附权股 risk 风险 risk seeking 追求风险 ROI 投资报酬率 rolling budget 滚动预算 safety stock 安全存量 sale and leaseback 固定资产售后租回 sales discount 销货折 扣 sales journal 销货簿 sales mix 销售组合 sales quantity variance 销售数量差异 sales return and allowance 销货退回及让价 sales return 销货退回 sales volume variance 销售数量差异 sales,abandonment and exchange 出售、报废与交换sales-type lease 销售型租赁 salses mix variance 销售配合差异 scrap 残料 scrap value 残值 secret reserve 秘密准备 segment 部门 segment reporting 部门别损益报告问题 segment(department) 部门 selection of depreciation policy 折旧政策之选择 self-constructed assets 自建资产 self-insurance 自保 selling price 售价 semifixed cost 半固定成本 semivariable cost 半变动成本 sensitivity analysis 敏感度分析 sequential allocation method 按顺序分摊法 sequential tracking 连续追踪 service cost 服务成本 service department 服务部门 service hours method 工作时间法 service life 估计耐用年限 service potential 服务潜能 setup time 试车时间 shares 股份 short-term debt refinancing 短期负债作长期再融资 short-term investment (temporary investment) 短期投资/ 临时投资similar assets 类似资产 simple interest 单利 single-rate method 单一分摊法 single-step format 单站式(损益表之格式) source documents 交易凭证 sources or inflow of working capital 运用资金之来源(流入) special column 专栏 special depreciation system 特殊折旧法 special journal 特种日记簿 specific identification 个别认定法 specific performance method 特定履行法 spending variance 用款(支出)差异 standard cost 标准成本 standard costing 标准成本法 standard costs 标准成本 standard hours allowed 允许标准工时 standard hours earned 已得标准工时 standard hours worked 已投标准工时 standard mill of material 标准材料清单 Statement of cash flows 现金流量表 statement of change in financial position 财务状况变动表statement of changes in owner's equity 业主权益变动表statement of changes in stockholder's equity 股东权益变动表Statement of earnings 盈余表 statement of financial position 财务状况表 statement of sources and applications of Funds 资金来源去路表 step allocation method 阶梯分摊法 step-down allocation method 梯形分摊法 stock 存量 stock appreciation rights (SARs) 股票增值权stock appreciation rights plan 股票增值权计划stock certificate 股票 stock dividend 股票股利 stock right 认股权 stock rights 认股权 stock warrant 认股证 stock warrants 认股证 stockholders' equity 股东权益 stockout 缺货 stockout cost 缺货成本 straight-line method=SL 直线法 strategy 策略 subsequent events 期后事项 subsidiary accounts 明细账 substitution method 替换法 subunit 次级单位 successful effort method 探勘成功法successful-efforts method 探勘成功法 sunk cost 沉没成本 suppo rt department 支持部门supporting schedules 补充附表 suspense account 悬帐 target cost 目标成本 tax effects 租税影响数 taxable income 课税所得 the time value of money 货币的时间价值throughput time 生产时间 time driver 时间动因 time tickets 工时单 time to market 上市时间 time value of money 货币时间价值 time-adjusted rate of return 调整时间后报酬率timeliness 时效性 times interest earned 赚取利息倍数 timing difference 时间性差异 total project approach 总方案法 trade discount 商业折扣 trade-in 抵换 trademarks 商标权 transaction 交易 transactions approach 交易法 transfer of assets in full settlement 债务人移转资产以清偿负债transfer price 转拨价格 transferred-in costs 转入成本 treasurer 财务长 treasury stock 库藏股票(库藏股本) treasury stock method 库藏股票法 trial and error 试误法 troubled debt restructuring 财务困难之债务整理 turnover 周转率 two transactions concept 两项交易观念 unavoidable cost 不可免成本 uncertainty 不确定性 undepreciated cost 未折旧成本 underapplied overhead 少分摊制造费用 understandability 可了解性 unearned revenue=payment received in advance 预收收益uniformity 统一性 unissued capital stock 未发行股本 unit pricing 单位评价法 units-of-output method 生产数量法 unrealized discovery value 未实现发现价值 usage variance 用量差 valuation account 评价科目 valuation allowance 备抵跌价损失 value added cost 附加价值成本 value chain 价值炼 variable budget 变动预算 variable cost 变动成本 variable cost 变动成本 variable costing 变动成本法 variable(flexible) budget 弹性(变动)预算 variable-cost ratio 变动成本率 variances 差异 verifiability 可验证性 vertical analysis 垂直分析 vested rights 既得权益 volume variance 数量差异 watered stock 搀水股 weighted average 加权平均法 with resource 追索权 withholding 代扣款项 without resource 无追索权 work in process inventory 在制品存货work in process(goods in process) 在制品work measurement 工作衡量 work measurement method 工作衡量法working capital 运用资金 working capital ratio 运用资金比率working model 操作模式 working-capital cycle 营运资金循环work-order systems 工作单制度 yield rate 收益率 zero-base budgeting 零基预算