【正文】 (158)corporate social reporting公司社會(huì)報(bào)告C(159)corporation股份公司C(160)cost成本C(161)cost account成本帳戶C(162)cost accounting成本會(huì)計(jì)C(163)cost accounting manual成本手冊(cè)C(164)cost accounts calendar成本報(bào)表的日歷時(shí)間C(165)cost adjustment成本調(diào)整C(166)cost allocation成本分配C(167)cost apportionment成本分?jǐn)侰(168)cost attribution成本歸屬C(169)cost audit成本審計(jì)C(170)cost behaviour成本性態(tài)C(171)cost benefit analysis成本效益分析C(172)cost center成本中心C(173)cost driver成本動(dòng)因C(174)cost of capital資本成本C(175)cost of conformance相符成本C(176)cost of goods sold銷貨成本C(177)cost of nonconformance非相符成本C(178)cost of sales銷售成本C(179)cost reduction成本降低C(180)cost structure成本結(jié)構(gòu)C(181)cost unit成本單位C(182)costvolumeprofit analysis(CVP)本量利分析C(183)costing成本計(jì)算C(184)CPP現(xiàn)時(shí)購(gòu)買力會(huì)計(jì)C(185)credit note貸項(xiàng)通知C(186)credit report信貸報(bào)告書(shū)C(187)creditor債權(quán)人C(188)creditor days ratio應(yīng)付帳款天數(shù)率C(189)creditors ledger應(yīng)付帳款分類帳C(190)critical event關(guān)鍵事項(xiàng)C(191)critical path關(guān)鍵路線C(192)cumulative preference shares累積優(yōu)先股C(193)current account往來(lái)帳戶C(194)current asset流動(dòng)資產(chǎn)C(195)current cost accounting現(xiàn)時(shí)成本會(huì)計(jì)C(196)current liabilities流動(dòng)負(fù)債C(197)current purchasing power accounting現(xiàn)時(shí)購(gòu)買力會(huì)計(jì)C(198)current ration流動(dòng)比率C(199)cutoff截止C(200)CVP本量利分析C(201)cycle time周轉(zhuǎn)時(shí)間D(202)debenture債券D(203)debit note借項(xiàng)通知D(204)debit capacity舉債能力D(205)debt ratio債務(wù)比率D(206)debtor債務(wù)人D(207)debtor days ratio應(yīng)收帳款天數(shù)率D(208)debtors應(yīng)收款D(209)debtors ledger應(yīng)收帳款分類帳D(210)debtor’ age analysis應(yīng)收帳款帳齡分析D(211)decision driven costs決策連動(dòng)成本D(212)decision tree決策樹(shù)D(213)defects次品D(214)deferred expenditure遞延支出D(215)deferred shares遞延股份D(216)deferred taxation遞延稅款D(217)delivery note交貨單D(218)departmental accounts部門報(bào)表D(219)departmental budget部門預(yù)算D(220)depreciation折舊D(221)dispatch note發(fā)運(yùn)單D(222)development cost開(kāi)發(fā)成本D(223)differential cost差別成本D(224)direct hours yield直接工時(shí)產(chǎn)出率D(225)direct labour coststandard標(biāo)準(zhǔn)直接人工成本D(226)direct labour efficiencyvariance直接人工效率差異D(227)direct labour rate—variance直接人工費(fèi)率差異D(228)direct labour totalvariance直接人工總差異D(229)direct material mixvariance直接材料結(jié)構(gòu)差異D(230)direct pricevariance直接材料價(jià)格差異D(231)direct material totalvariance直接材料總差異D(232)direct materials usagevariance直接材料用量差異D(233)direct materials yieldvariance直接材料產(chǎn)出率差異D(234)direct cost直接成本D(235)direct debit直接借項(xiàng)D(236)direct hours yield直接小時(shí)產(chǎn)出率D(237)direct labour cost percentage rate直接人工成本百分比D(238)direct labour hour rate直接人工小時(shí)率D(239)directs on indirect work間接工作事項(xiàng)上的工時(shí)D(240)discount rate貼現(xiàn)率D(241)discounted cash flow現(xiàn)金流量貼現(xiàn)D(242)discretionary cost酌量成本D(243)distribution cost攤銷成本D(244)diversions移用D(245)diverted hours移用小時(shí)D(246)diverted hours ratio移用工時(shí)比率D(247)dividend股利D(248)dividend cover股利產(chǎn)出率D(249)dividend per share每股股利D(250)dog疲軟產(chǎn)品D(251)double entry accounting復(fù)式會(huì)計(jì)D(252)doubleentry bookkeeping復(fù)式薄記D(253)doubtful debts可疑債務(wù)D(254)down time停工時(shí)間D(255)dynamic programming動(dòng)態(tài)規(guī)劃E(256)earning per share每股盈利E(257)earning ratio市盈率E(258)economic order quantity(EOQ)經(jīng)濟(jì)訂購(gòu)批量E(259)efficient market hypothesis有效市場(chǎng)假設(shè)E(260)efficiency ration效率性比率E(261)element of cost成本要素E(262)entity經(jīng)濟(jì)個(gè)體E(262)environmental audit環(huán)境審計(jì)E(263)environmental impact assessment環(huán)境影響評(píng)價(jià)E(264)EOQ經(jīng)濟(jì)訂購(gòu)批量E(265)equity權(quán)益E(266)equity method of accounting權(quán)益法會(huì)計(jì)計(jì)算E(267)equity share capital權(quán)益股本E(268)equivalent units當(dāng)量E(269)event事項(xiàng)E(270)exceptional items例外事項(xiàng)E(271)expected value期望值E(272)expenditure支出E(273)expenses費(fèi)用E(274)external audit外部審計(jì)E(275)external failure cost外部損失成本E(276)extraordinary items非常事項(xiàng)F(277)factory goods讓售商品F(278)factoring應(yīng)收帳款讓售F(279)fail value公允價(jià)值F(280)feedback反饋F(281)FIFO先近先出法F(282)final accounts年終報(bào)表F(283)finance lease融資租賃F(284)financial accounting財(cái)務(wù)會(huì)計(jì)F(285)financial accounts calendar adjustment財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整F(286)financial management財(cái)務(wù)管理F(287)financial planning財(cái)務(wù)計(jì)劃F(288)financial statement財(cái)務(wù)報(bào)表F(289)finished goods完成品F(290)fixed asset固定資產(chǎn)F(291)fixed overhead固定制造費(fèi)用F(292)fixed asset turnover固定資產(chǎn)周轉(zhuǎn)率F(293)fixed assets register固定資產(chǎn)登記薄F(294)fixed cost固定成本F(295)flexed budget變動(dòng)限額預(yù)算F(296)flexible budget彈性預(yù)算F(297)float time浮動(dòng)時(shí)間F(298)floating charge流動(dòng)抵押F(299)flow of funds statement資金流量表F(300)forecasting預(yù)測(cè)F(301)founder’s shares發(fā)起人股份F(302)full capacity滿負(fù)荷生產(chǎn)能力F(303)function costing職能成本計(jì)算F(304)functional budget職能預(yù)算F(305)fund accounting基金會(huì)計(jì)F(306)fundamental accounting concept基礎(chǔ)會(huì)計(jì)概念F(307)fungible assets可互換資產(chǎn)F(308)futuristic planning遠(yuǎn)景計(jì)劃G(309)gap analysis間距分析 G(310)gearing160