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
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