【正文】 rmance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成本結構C(181)cost unit成本單位C(182)costvolumeprofit analysis(CVP)本量利分析C(183)costing成本計算C(184)CPP現時購買力會計C(185)credit note貸項通知C(186)credit report信貸報告書C(187)creditor債權人C(188)creditor days ratio應付帳款天數率C(189)creditors ledger應付帳款分類帳C(190)critical event關鍵事項C(191)critical path關鍵路線C(192)cumulative preference shares累積優(yōu)先股C(193)current account往來帳戶C(194)current asset流動資產C(195)current cost accounting現時成本會計C(196)current liabilities流動負債C(197)current purchasing power accounting現時購買力會計C(198)current ration流動比率C(199)cutoff截止C(200)CVP本量利分析C(201)cycle time周轉時間D(202)debenture債券D(203)debit note借項通知D(204)debit capacity舉債能力D(205)debt ratio債務比率D(206)debtor債務人D(207)debtor days ratio應收帳款天數率D(208)debtors應收款D(209)debtors ledger應收帳款分類帳D(210)debtor’ age analysis應收帳款帳齡分析D(211)decision driven costs決策連動成本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部門報表D(219)departmental budget部門預算D(220)depreciation折舊D(221)dispatch note發(fā)運單D(222)development cost開發(fā)成本D(223)differential cost差別成本D(224)direct hours yield直接工時產出率D(225)direct labour coststandard標準直接人工成本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直接材料結構差異D(230)direct pricevariance直接材料價格差異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直接材料產出率差異D(234)direct cost直接成本D(235)direct debit直接借項D(236)direct hours yield直接小時產出率D(237)direct labour cost percentage rate直接人工成本百分比D(238)direct labour hour rate直接人工小時率D(239)directs on indirect work間接工作事項上的工時D(240)discount rate貼現率D(241)discounted cash flow現金流量貼現D(242)discretionary cost酌量成本D(243)distribution cost攤銷成本D(244)diversions移用D(245)diverted hours移用小時D(246)diverted hours ratio移用工時比率D(247)dividend股利D(248)dividend cover股利產出率D(249)dividend per share每股股利D(250)dog疲軟產品D(251)double entry accounting復式會計D(252)doubleentry bookkeeping復式薄記D(253)doubtful debts可疑債務D(254)down time停工時間D(255)dynamic programming動態(tài)規(guī)劃E(256)earning per share每股盈利E(257)earning ratio市盈率E(258)economic order quantity(EOQ)經濟訂購批量E(259)efficient market hypothesis有效市場假設E(260)efficiency ration效率性比率E(261)element of cost成本要素E(262)entity經濟個體E(262)environmental audit環(huán)境審計E(263)environmental impact assessment環(huán)境影響評價E(264)EOQ經濟訂購批量E(265)equity權益E(266)equity method of accounting權益法會計計算E(267)equity share capital權益股本E(268)equivalent units當量E(269)event事項E(270)exceptional items例外事項E(271)expected value期望值E(272)expenditure支出E(273)expenses費用E(274)external audit外部審計E(275)external failure cost外部損失成本E(276)extraordinary items非常事項F(277)factory goods讓售商品F(278)factoring應收帳款讓售F(279)fail value公允價值F(280)feedback反饋F(281)FIFO先近先出法F(282)final accounts年終報表F(283)finance lease融資租賃F(284)financial accounting財務會計F(285)financial accounts calendar adjustment財務報表的日歷時間調整F(286)financial management財務管理F(287)financial planning財務計劃F(288)financial statement財務報表F(289)finished goods完成品F(290)fixed asset固定資產F(291)fixed overhead固定制造費用F(292)fixed asset turnover固定資產周轉率F(293)fixed assets register固定資產登記薄F(294)fixed cost固定成本F(295)flexed budget變動限額預算F(296)flexible budget彈性預算F(297)float time浮動時間F(298)floating charge流動抵押F(299)flow of funds statement資金流量表F(300)forecasting預測F(301)founder’s shares發(fā)起人股份F(302)full capacity滿負荷生產能力F(303)function costing職能成本計算F(304)functional budget職能預算F(305)fund accounting基金會計F(306)fundamental accounting concept基礎會計概念F(307)fungible assets可互換資產F(308)futuristic planning遠景計劃G(309)gap analysis(310)gearing(311)goal congruence(312)going concern concept(313)goods received note(314)goodwill(315)gross dividend yield(316)gross margin(317)gross profit(318)gross profit percentage(319)group(320)group accounts(312)highgeared(313)hire purchase(314)historical cost(315)historical cost accounting(316)hours(317)hurdle rate(318)ide