【文章內(nèi)容簡介】 60。舉債經(jīng)營比率(杠桿) G(311)goal congruence目標(biāo)一致性 G(312)going concern concept持續(xù)經(jīng)營概念 G(313)goods received note商品收訖單 G(314)goodwill商譽(yù) G(315)gross dividend yield總股息產(chǎn)出率 G(316)gross margin總邊際 G(317)gross profit毛利潤 G(318)gross profit percentage毛利潤百分比 G(319)group企業(yè)集團(tuán) G(320)group accounts集團(tuán)報(bào)表 H(312)highgeared高結(jié)合杠桿(比例) H(313)hire purchase租購 H(314)historical cost歷史成本 H(315)historical cost accounting歷史成本會(huì)計(jì) H(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無力償付 I(330)intangible asset無形資產(chǎn) I(331)integrated accounts綜合報(bào)表 I(332)interdependency concept關(guān)聯(lián)性概念 I(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 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)債 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)資產(chǎn) 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(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 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 finance資產(chǎn)負(fù)債表外籌資 O(433)offer for sale標(biāo)價(jià)出售 O(434)operating budget經(jīng)營預(yù)算 O(435)operating lease經(jīng)營租賃 O(436)operating stat