【正文】 cation absorption cost merchandise procurement cost cost examming target incremantal cost cost control cost flow internal cost statement costing method costing objective costing unit cost plan cost accounting principle of costing cost accounting qrocedures costing account costing cost accumulation cost management cost analysis ocst allocation cost ledger cost adjustment cost variance costing report cost workshop cost internal business accounting system internal settlement prices product life cycle cost the plan of product costs product cost finished product cost 與financial cost and manegement cost uncontrollable cost standard cost control system standard cost ration analysis apporach reporting cost semifinished product cost 管理會計 管理會計 會計術(shù)語名稱英文名稱 political risk reinvoicing center special methods of modern management accounting modern management accounting 與Leads and Lags fees and royalties the cost of capital for foreign lnuertments multinational working capital management multinational performance evaluation managing transaction exposure managing translation exposure foreign project appraisal foreign project appraisal international inventory management dividend kemittances interpany loans repatriating blocked funds maintaining the value of blocked funds adjusted net present value 企業(yè)財務(wù)會計 企業(yè)財務(wù)會計 會計術(shù)語名稱英文名稱 MBO CFO business finance future market negotiable CDmarket money market gold market pany limited by shares limited pactnership pany security secondary market sole proprietorship overthe countermarket acceptance market lending market financial regulations financial policy financial forecast financial control financial market financial decision financial cupervision financial planning financial activities organization of financial management security primary market pany of unlimited liability foreign exchange market dixcount market forms of enterprise organization the functions of finaneial management the principle of financial management the content of financial management financial management objectives stock exchange securities market capital market pany of limited liability the cycle of financial managemten objects of financial management financial managment financial analysis 會計總論 會計總論 會計術(shù)語名稱英文名稱 matching accounting of tourinsm and service business accounting accrual basis realization principle pringciple of historical cost accounting of enterprises with foreign investment allpurpose financial statements accounting of rail way transportation enterprises owners equity owners equity substance over form information system perspective relevance microaccounting objectivity parability prudence accounting of construction units recording currency measurement attributes timeliness monetary measurement accounting standards accounting entity accounting professional ethics functions of accounting accounting elements accounting accounting information targets of accounting activities accounting personnels accounting recognition accounting objective accounting control accounting decision making accounting supervision accounting assumption accounting records accounting measurement accounting department accounting environment financial accounting system of accounting admin tstration accounting periods accounting object accounting equation nature of accounting accounting statements macroaccounting accounting bination statements distinguishment oetween capital expenditure and revenue expenditiure consolidated fiancial statements management activities perspective management accounting manegement tool perspective accounting of stock panies generally accepted accounting principle,GAAP individual statements accounting of high technology enterprises liability expense feedback value accounting of foreign economic cooperation enter p