【文章內(nèi)容簡(jiǎn)介】 60。(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