财会专业词汇V.doc

Vvacancy rate 闲置率vacation pay 假日工资，假日津贴validation 验证，生效validity period 有效期限validity test 验证性抽查，有效性检查valuables 贵重财产，高价财产valuation 估价，计价valuation account 计价帐户，估价帐户valuation allowance 计价备抵，估价备抵valuation basis 计价基础，计价基准valuation of fixed asset 固定资产计价valuation of inventory 存货计价valuation reserve 计价准备，估价准备value 价值，数值value added 增加值，增值value-added ratio 增值率value-added service 增值服务value-added statement 增值表value-added tax 增值税value analysis 价值分析，价值分析法value date 交割日期，动用日期，计息日期valued policy 定值保险单value engineering 价值工程学value for money audit 资金价值审计，资金效益审计value in exchange 交换价值value in use 使用价值value judgement 价值判断value of money 货币的价值value of the firm 企业的价值value of the firms common stock 企业普通股的价值valuer 估价师value to the business 资产对企业的价值value variance 价值差异variability 变动性variable annuity 可变年金variable budget 变动预算variable charge method of depreciation 变动费用折旧法variable costing 变动成本计算法variable cost 变动成本variable cost ratio 变动成本比率variable interest rate 变动利率variable labor cost 变动人工成本variable overhead 变动间接费用variable-rate bond 变动利率债券variable-rate mortgage 变动利率抵押variables 数量，变量variables sampling 变量抽样法variance 差异，方差variance account 差异帐户variance analysis 差异分析variance report 差异报表vendee 买主vendor 卖主vendor rating 评定卖主等级vendors lien 卖主留置权venture 短期投资，风险经营venture capital 风险资本venture capital fund 风险投降基金venture management 风险业务管理verbal agreement 口头协议verify 核实,查证 verifiability 可验证性verification 验证，审核verification of accounts 帐目的验证verification of assets 资产的验证vertical analysis 纵向分析vertical audit 纵向审计vertical axis 纵轴vertical check 纵向核对vertical combination/vertical integration 纵向合并vertical competition 纵向竞争vertical equity 纵向公平vertical form 竖式vertical integration 纵向合并vertical marketing system 纵向推销系统vested interest 既得权益，法定权益VFM(Value For Money) audit 资金价值审计，资金效益审计viability 生命力，活力viable project 可行投资项目vicarious liability 代理赔偿责任，待偿责任vicious circles 恶性循环 / virtuous circles 良性循环video conference 视频会议videotext 视频通信系统violation of agreement 违反协议violation of law 违法virtuous circles 良性循环virus 病毒visa 签证visa card 维札信用卡visible reserve 有形准备金visible trade有形贸易vis major 不可抗力visual display 屏幕显示voice recognition system 声音识别系统void 无效void check 无效支票void contract 无效合同volatile market 不稳定的市场volatile memory 易失性存储器volatile securities 价格波动证券volatility 波动性，波幅volume check 数量检查，大量检查volume-cost-profit analysis 销量成本利润分析，量本利分析volume discount 数量折扣volume variance 业务量差异voluntary arbitration 自愿仲裁voluntary arrangement 自愿偿债安排voluntary audit 自愿审计voluntary bankruptcy 自愿申请破产voluntary checkoff 自愿扣款voluntary conveyance 自愿转让voluntary liquidation 自愿清算voluntary winding-up 自愿清算vostro account 来帐voting right 有投票权voting trust 委托股票权, 委托表决权voucher 付款凭单，记帐凭单voucher audi