【文章內(nèi)容簡介】 ing charge流動抵押(299)flow of funds statement資金流量表(300)forecasting預(yù)測(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職能成本計算(304)functional budget職能預(yù)算(305)fund accounting基金會計(306)fundamental accounting concept基礎(chǔ)會計概念(307)fungible assets可互換資產(chǎn)(308)futuristic planning遠(yuǎn)景計劃G(309)gap analysis間距分析G(310)gearing舉債經(jīng)營比率(杠桿)(311)goal congruence目標(biāo)一致性(312)going concern concept持續(xù)經(jīng)營概念(313)goods received note商品收訖單(314)goodwill商譽G(315)gross dividend yield總股息產(chǎn)出率(316)gross margin總邊際(317)gross profit毛利潤(318)gross profit percentage毛利潤百分比(319)group企業(yè)集團(tuán)(320)group accounts集團(tuán)報表(312)highgeared高結(jié)合杠桿(比例)(313)hire purchase租購(314)historical cost歷史成本(315)historical cost accounting歷史成本會計(316)hours小時H(317)hurdle rate最低可接受的報酬率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I(329)insolvency無力償付I(330)intangible asset無形資產(chǎn)I(331)integrated accounts綜合報表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連鎖報表I(335)internal audit內(nèi)部審計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J(353)journal日記帳J(354)justintime(JIT)適時制度J(355)jusyintime production適時生產(chǎn)J(356)justintime purchasing適時購買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)營比率L(365)liabilities負(fù)L(366)life cycle costing壽命周期成本計算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長期計劃L(378)lost time record虛耗時間記錄L(379)low geared低結(jié)合杠桿(比例)L(380)lower of cost or net realizable value concept成本或可變凈價孰低概念M(381)machine hour rate機器小時率M(382)machine time record機器時間記錄M(383)managed cost管理成本M(384)management accounting管理會計M(385)management accounting concept管理會計概念M(386)management accounting guides管理會計指導(dǎo)方針M(387)management audit管理審計M(388)management buyout管理性購買產(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邊際成本計算M(394)markdown降低標(biāo)價M(395)markup提高標(biāo)價M(396)market risk premium市場分險補償M(397)market share市場份額M(398)marketing cost營銷成本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兼并會計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N(423)nonfinancial performance measurement非財務(wù)業(yè)績計量N(424)nonintergrated accounts非綜合報表N(425)nonliner programming非線性規(guī)劃N(426)nonvoting shares無表決權(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