【文章內(nèi)容簡(jiǎn)介】 ing charge流動(dòng)抵押(299)flow of funds statement資金流量表(300)forecasting預(yù)測(cè)(301)founder’s shares發(fā)起人股份(302)full capacity滿負(fù)荷生產(chǎn)能力(303)function costing職能成本計(jì)算(304)functional budget職能預(yù)算(305)fund accounting基金會(huì)計(jì)(306)fundamental accounting concept基礎(chǔ)會(huì)計(jì)概念(307)fungible assets可互換資產(chǎn)(308)futuristic planning遠(yuǎn)景計(jì)劃G(309)gap analysis間距分析G(310)gearing舉債經(jīng)營(yíng)比率(杠桿)(311)goal congruence目標(biāo)一致性(312)going concern concept持續(xù)經(jīng)營(yíng)概念(313)goods received note商品收訖單(314)goodwill商譽(yù)G(315)gross dividend yield總股息產(chǎn)出率(316)gross margin總邊際(317)gross profit毛利潤(rùn)(318)gross profit percentage毛利潤(rùn)百分比(319)group企業(yè)集團(tuán)(320)group accounts集團(tuán)報(bào)表(312)highgeared高結(jié)合杠桿(比例)(313)hire purchase租購(gòu)(314)historical cost歷史成本(315)historical cost accounting歷史成本會(huì)計(jì)(316)hours小時(shí)H(317)hurdle rate最低可接受的報(bào)酬率I(318)ideal standard理想標(biāo)準(zhǔn)I(319)idle capacity ration閑置生產(chǎn)能力比率I(320)idle time閑置時(shí)間I(321)impersonal accounts非記名帳戶I(322)imprest system定額備用制度I(323)ine and expenditure account收益和支出報(bào)表I(324)inplete records不完善記錄I(325)incremental cost增量成本I(326)incremental yield增量產(chǎn)出率I(327)indirect cost間接成本I(328)indirect hours間接小時(shí)I(329)insolvency無(wú)力償付I(330)intangible asset無(wú)形資產(chǎn)I(331)integrated accounts綜合報(bào)表I(332)interdependency concept關(guān)聯(lián)性概念I(lǐng)(333)interest cover利息保障倍數(shù)I(334)interlocking accounts連鎖報(bào)表I(335)internal audit內(nèi)部審計(jì)I(336)internal check內(nèi)部牽制I(337)internal control system內(nèi)部控制體系I(338)internal failure cost內(nèi)部損失成本I(339)internal rate of return(IRR)內(nèi)含報(bào)酬率I(340)inventory存貨I(341)investment投資I(342)investment center投資中心I(343)invoice register發(fā)票登記薄I(344)issued share capital已發(fā)行股本J(345)job定單J(346)job card工作卡J(347)job costing工作成本計(jì)算J(348)job sheet工作單J(349)joint cost聯(lián)合成本J(350)joint products聯(lián)產(chǎn)品J(351)joint stock pany股份公司J(352)joint venture合資經(jīng)營(yíng)J(353)journal日記帳J(354)justintime(JIT)適時(shí)制度J(355)jusyintime production適時(shí)生產(chǎn)J(356)justintime purchasing適時(shí)購(gòu)買K(357)key factor關(guān)鍵因素L(358)labour人工L(359)labour transfer note人工轉(zhuǎn)移單L(360)leaning curve學(xué)習(xí)曲線L(361)ledger分類帳戶L(362)length of order book定單平均周期L(363)letter of credit信用證L(364)leverage舉債經(jīng)營(yíng)比率L(365)liabilities負(fù)L(366)life cycle costing壽命周期成本計(jì)算L(367)LIFO后近先出法L(368)limited liability pany有限責(zé)任公司L(369)limiting factor限制因素L(370)lineitem budget明細(xì)支出預(yù)算L(371)liner programming線性規(guī)劃L(372)liquid assets變現(xiàn)資L(373)liquidation清算L(374)liquidity ratios易變現(xiàn)比率L(375)loan貸款L(376)loan capital借入資本L(377)long range palnning長(zhǎng)期計(jì)劃L(378)lost time record虛耗時(shí)間記錄L(379)low geared低結(jié)合杠桿(比例)L(380)lower of cost or net realizable value concept成本或可變凈價(jià)孰低概念M(381)machine hour rate機(jī)器小時(shí)率M(382)machine time record機(jī)器時(shí)間記錄M(383)managed cost管理成本M(384)management accounting管理會(huì)計(jì)M(385)management accounting concept管理會(huì)計(jì)概念M(386)management accounting guides管理會(huì)計(jì)指導(dǎo)方針M(387)management audit管理審計(jì)M(388)management buyout管理性購(gòu)買產(chǎn)權(quán)M(389)management by exception例外管理原則M(390)margin邊際M(391)margin of safety ration安全邊際比率M(392)margin cost邊際成本M(393)margin costing邊際成本計(jì)算M(394)markdown降低標(biāo)價(jià)M(395)markup提高標(biāo)價(jià)M(396)market risk premium市場(chǎng)分險(xiǎn)補(bǔ)償M(397)market share市場(chǎng)份額M(398)marketing cost營(yíng)銷成本M(399)matching concept配比概念M(400)materiality concept重要性概念M(401)materials requisition領(lǐng)料單M(402)materials returned note退料單M(403)materials transfer note材料轉(zhuǎn)移單M(404)memorandum of association公司設(shè)立細(xì)則M(405)merger兼并M(406)merger accounting兼并會(huì)計(jì)M(407)minority interest少數(shù)股權(quán)M(408)mixed cost混合成本N(409)net assets凈資產(chǎn)N(410)net book value凈帳面價(jià)值N(411)net liquid funds凈可變現(xiàn)資金N(412)net margin凈邊際N(413)net present value(NPV)凈現(xiàn)值N(414)net profit凈利潤(rùn)N(415)net realizable value可變現(xiàn)凈值N(416)net worth資產(chǎn)凈值N(417)network analysis網(wǎng)絡(luò)分析N(418)noise干撈N(419)nominal account名義帳戶N(420)nominal share capital名義股本N(421)nominal holding代理持有股份N(422)nonadjusting events非調(diào)整事項(xiàng)N(423)nonfinancial performance measurement非財(cái)務(wù)業(yè)績(jī)計(jì)量N(424)nonintergrated accounts非綜合報(bào)表N(425)nonliner programming非線性規(guī)劃N(426)nonvoting shares無(wú)表決權(quán)的股份N(427)notional cost名義成本N(428)number of days stock存貨周轉(zhuǎn)天數(shù)N(429)number of weeks stock存貨周轉(zhuǎn)周數(shù)O(430)objective classification客體分類O(431)obsolescence陳舊O(432)off balance sheet