财会专业词汇V

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1、Vvacancyrate闲置率vacationpay假日工资，假日津贴validation验证，生效validityperiod有效期限validitytest验证性抽查，有效性检查valuables贵重财产，高价财产valuation估价，计价valuationaccount计价帐户，估价帐户valuationallowance计价备抵，估价备抵valuationbasis计价基础，计价基准valuationoffixedasset固定资产计价valuationofinventory存货计价valuationreserve计价准备，估价准备

2、value价值，数值valueadded增加值，增值value-addedratio增值率value-addedservice增值服务value-addedstatement增值表value-addedtax增值税valueanalysis价值分析，价值分析法valuedate交割日期，动用日期，计息日期valuedpolicy定值保险单valueengineering价值工程学valueformoneyaudit资金价值审计，资金效益审计valueinexchange交换价值valueinuse使用价值valuejudgement价值判断v

3、alueofmoney货币的价值valueofthefirm企业的价值valueofthefirm’scommonstock企业普通股的价值valuer估价师valuetothebusiness资产对企业的价值valuevariance价值差异variability变动性variableannuity可变年金variablebudget变动预算variablechargemethodofdepreciation变动费用折旧法variablecosting变动成本计算法variablecost变动成本variablecostratio变动成本比

4、率variableinterestrate变动利率variablelaborcost变动人工成本variableoverhead变动间接费用variable-ratebond变动利率债券variable-ratemortgage变动利率抵押variables数量，变量variablessampling变量抽样法variance差异，方差varianceaccount差异帐户varianceanalysis差异分析variancereport差异报表vendee买主vendor卖主vendorrating评定卖主等级vendor’slien卖主

5、留置权venture短期投资，风险经营venturecapital风险资本venturecapitalfund风险投降基金venturemanagement风险业务管理verbalagreement口头协议verify核实,查证verifiability可验证性verification验证，审核verificationofaccounts帐目的验证verificationofassets资产的验证verticalanalysis纵向分析verticalaudit纵向审计verticalaxis纵轴verticalcheck纵向核对vertic

6、alcombination/verticalintegration纵向合并verticalcompetition纵向竞争verticalequity纵向公平verticalform竖式verticalintegration纵向合并verticalmarketingsystem纵向推销系统vestedinterest既得权益，法定权益VFM(ValueForMoney)audit资金价值审计，资金效益审计viability生命力，活力viableproject可行投资项目vicariousliability代理赔偿责任，待偿责任viciousc

7、ircles恶性循环/virtuouscircles良性循环videoconference视频会议videotext视频通信系统violationofagreement违反协议violationoflaw违法virtuouscircles良性循环virus病毒visa签证visacard维札信用卡visiblereserve有形准备金visibletrade有形贸易vismajor不可抗力visualdisplay屏幕显示voicerecognitionsystem声音识别系统void无效voidcheck无效支票voidcontract无效

8、合同volatilemarket不稳定的市场volatilememory易失性存储器volatilesecurities价格波动证券volatility波动性，波幅