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
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
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
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
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