【正文】 (700)Z score(698)zero base budgeting(696)working capital(694)with resource(692)weighted average cost of capital(690)waste(688)voucher(686)virement(684)variance variable production overhead expenditure(682)variance total profit(680)variance sales volume profit(678)variance sales turnover(676)variance sales quantity contribution(674)variance sales mix contribution(669)variance quality cost(667)variance planning(665)variance operational price(663)variance marketing cost(661)variance market share(659)variance fixed production overhead total(657)variance direct material yield(655)variance direct materials total(653)variance direct material mix(651)variance direct labour rate(649)variance budget(647)variance administrative cost(645)variance(643)variable cost(641)value analysis(639)value(637)uniform costing(635)under or overabsorbed overhead(633)uncalled share capital(631)trail balance(629)transit time(627)trading profit and loss account(625)trade creditors(623)total quality management(621)time sheet(619)throughput accounting(617)target cost(615)tangible asset(613)tactics(611)system(609)suspense account(607)supply estimate(605)subsidiary undertaking(603)subjective classification(601)strategic planning(599)strategic business unit(597)stocktaking(595)stock control(593)statutory body(591)statement of account(589)standard time(587)standard minute(585)standard direct labour cost(583)standard cost(581)standard(579)special order costing(577)sole trader(575)slack time(573)singleentry bookkeeping(571)share premium(569)share capital(567)shadow prices(565)service costing(563)sensitivity analysis(561)semifixed cost(559)segmental reporting(557)scrip issue(555)sales per employee(553)sales ledger(551)rolling budget(549)revenue investment(547)revenue center(545)returns(543)retention money(541)residual ine(539)research cost, pure or basic(537)reporting(535)replacement price(533)relevant range(531)relevancy concept(529)registered share capital(527)redeemable shares(525)receipts and payments account(523)ration pyramid(521)rate(519)quality related costs(517)purchase requisition(515)public pany(513)provisions for liabilities and charges(511)promissory note(509)project evaluation and review technique(507)profitability index(505)profit to turnover ratio(503)profit per employee(501)production volume ratio(499)production cost(497)product cost(495)process costing(493)proforma invoice(491)priority base budgeting(489)prior charge capital(487)prime entrybooks of(485)price ratio(483)present value(481)preferred creditors(479)preference shares(477)preacquisition losses(475)post balance sheet events(473)policy cost(471)planning horizon(469)physical inventory(467)petty cash account(465)personal account(463)period cost(461)payroll analysis(459)payments withheld(457)payback(455)partnership(453)pareto distribution(451)paidup share capital(449)overtrading(447)overhead absorption rate(445)over capitalization(443)ordinary shares(441)opportunity cost(439)operational gearing(437)operation time(435)operating lease(433)offer for sale(431)obsolescence(429)number of weeks stock(427)notional cost(425)nonliner programming(423)nonfinancial performance measurement(421)nominal holding(419)nominal account(417)network analysis(415)net realizable value(413)net present value(NPV)(411)net liquid funds(409)net assets(407)minority interest(405)merger(403)materials transfer note(401)materials requisition(399)matching concept(397)market share(395)markup(393)margin costing(391)margin of safety ration(389)management by exception(387)management audit(385)management accounting concept(383)managed cost(381)machine hour rate(379)low geared(377)long range palnning(375)loan(373)liquidation(371)liner programming(369)limiting factor(367)LIFO(365)liabilities(363)letter of credit(361)ledger(359)labour transfer note(357)key factor(355)jusyintime production(353)journal(351)joint stock pany(349)joint cost(347)job costing(345)job(343)invoice register(341)investment(339)internal rate of return(IRR)(337)internal control system(335)internal audit(333)interest cover(331)integrated accounts(329)insolvency(327)indirect cost(325)incremental cost(323)ine and expenditure account(321)impersonal accounts(31