E (259)efficient market hypothesis 有效市场假设 page 5
E (260)efficiency ration 效率性比率 E (261)element of cost 成本要素 E (262)entity 经济个体
E (262)environmental audit 环境审计
E (263)environmental impact assessment 环境影响评价 E (264)EOQ 经济订购批量 E (265)equity 权益
E (266)equity method of accounting 权益法会计计算 E (267)equity share capital 权益股本 E (268)equivalent units 当量 E (269)event 事项
E (270)exceptional items 例外事项 E (271)expected value 期望值 E (272)expenditure 支出 E (273)expenses 费用
E (274)external audit 外部审计
E (275)external failure cost 外部损失成本 E (276)extraordinary items 非常事项 F (277)factory goods 让售商品 F (278)factoring 应收帐款让售 F (279)fail value 公允价值 F (280)feedback 反馈 F (281)FIFO 先近先出法
F (282)final accounts 年终报表 F (283)finance lease 融资租赁
F (284)financial accounting 财务会计
F (285)financial accounts calendar adjustment 财务报表的日历时间调整
F (286)financial management 财务管理 F (287)financial planning 财务计划 F (288)financial statement 财务报表 F (289)finished goods 完成品 F (290)fixed asset 固定资产
F (291)fixed overhead 固定制造费用
F (292)fixed asset turnover 固定资产周转率 F (293)fixed assets register 固定资产登记薄 F (294)fixed cost 固定成本
F (295)flexed budget 变动限额预算 F (296)flexible budget 弹性预算 F (297)float time 浮动时间
F (298)floating charge 流动抵押
F (299)flow of funds statement 资金流量表
F (300)forecasting 预测
F (301)founder's shares 发起人股份 F (302)full capacity 满负荷生产能力 F (303)function costing 职能成本计算 F (304)functional budget 职能预算 F (305)fund accounting 基金会计
F (306)fundamental accounting concept 基础会计概念 F (307)fungible assets 可互换资产 F (308)futuristic planning 远景计划 G (309)gap analysis 间距分析 page 6
G (310)gearing 举债经营比率(杠杆) G (311)goal congruence 目标一致性
G (312)going concern concept 持续经营概念 G (313)goods received note 商品收讫单 G (314)goodwill 商誉
G (315)gross dividend yield 总股息产出率 G (316)gross margin 总边际 G (317)gross profit 毛利润
G (318)gross profit percentage 毛利润百分比 G (319)group 企业集团
G (320)group accounts 集团报表
H (312)high-geared 高结合杠杆(比例) H (313)hire purchase 租购
H (314)historical cost 历史成本
H (315)historical cost accounting 历史成本会计 H (316)hours 小时
H (317)hurdle rate 最低可接受的报酬率 I (318)ideal standard 理想标准
I (319)idle capacity ration 闲置生产能力比率 I (320)idle time 闲置时间
I (321)impersonal accounts 非记名帐户 I (322)imprest system 定额备用制度
I (323)income and expenditure account 收益和支出报表 I (324)incomplete records 不完善记录 I (325)incremental cost 增量成本 I (326)incremental yield 增量产出率 I (327)indirect cost 间接成本 I (328)indirect hours 间接小时 I (329)insolvency 无力偿付 I (330)intangible asset 无形资产 I (331)integrated accounts 综合报表
I (332)interdependency concept 关联性概念 I (333)interest cover 利息保障倍数
I (334)interlocking accounts 连锁报表 I (335)internal audit 内部审计 I (336)internal check 内部牵制
I (337)internal control system 内部控制体系 I (338)internal failure cost 内部损失成本
I (339)internal rate of return(IRR) 内含报酬率 I (340)inventory 存货 I (341)investment 投资
I (342)investment center 投资中心 I (343)invoice register 发票登记薄 I (344)issued share capital 已发行股本 J (345)job 定单
J (346)job card 工作卡
J (347)job costing 工作成本计算 J (348)job sheet 工作单 J (349)joint cost 联合成本 J (350)joint products 联产品
J (351)joint stock company 股份公司 J (352)joint venture 合资经营 page 7
J (353)journal 日记帐
J (354)just-in-time(JIT) 适时制度
J (355)jusy-in-time production 适时生产 J (356)just-in-time purchasing 适时购买 K (357)key factor 关键因素 L (358)labour 人工
L (359)labour transfer note 人工转移单 L (360)leaning curve 学习曲线 L (361)ledger 分类帐户
L (362)length of order book 定单平均周期 L (363)letter of credit 信用证 L (364)leverage 举债经营比率 L (365)liabilities 负债
L (366)life cycle costing 寿命周期成本计算 L (367)LIFO 后近先出法
L (368)limited liability company 有限责任公司 L (369)limiting factor 限制因素
L (370)line-item budget 明细支出预算 L (371)liner programming 线性规划 L (372)liquid assets 变现资产 L (373)liquidation 清算
L (374)liquidity ratios 易变现比率 L (375)loan 贷款
L (376)loan capital 借入资本
L (377)long range palnning 长期计划 L (378)lost time record 虚耗时间记录 L (379)low geared 低结合杠杆(比例)
L (380)lower of cost or net realizable value concept 成本或可变净
价孰低概念
M (381)machine hour rate 机器小时率 M (382)machine time record 机器时间记录 M (383)managed cost 管理成本
M (384)management accounting 管理会计
M (385)management accounting concept 管理会计概念 M (386)management accounting guides 管理会计指导方针 M (387)management audit 管理审计
M (388)management buy-out 管理性购买产权 M (389)management by exception 例外管理原则 M (390)margin 边际
M (391)margin of safety ration 安全边际比率 M (392)margin cost 边际成本
M (393)margin costing 边际成本计算 M (394)mark-down 降低标价 M (395)mark-up 提高标价
M (396)market risk premium 市场分险补偿 M (397)market share 市场份额 M (398)marketing cost 营销成本 M (399)matching concept 配比概念 M (400)materiality concept 重要性概念 M (401)materials requisition 领料单 M (402)materials returned note 退料单 M (403)materials transfer note 材料转移单 page 8
M (404)memorandum of association 公司设立细则 M (405)merger 兼并
M (406)merger accounting 兼并会计 M (407)minority interest 少数股权 M (408)mixed cost 混合成本 N (409)net assets 净资产
N (410)net book value 净帐面价值 N (411)net liquid funds 净可变现资金 N (412)net margin 净边际
N (413)net present value(NPV) 净现值 N (414)net profit 净利润
N (415)net realizable value 可变现净值 N (416)net worth 资产净值
N (417)network analysis 网络分析
N (418)noise 干捞
N (419)nominal account 名义帐户 N (420)nominal share capital 名义股本 N (421)nominal holding 代理持有股份 N (422)non-adjusting events 非调整事项
N (423)non-financial performance measurement 非财务业绩计量 N (424)non-intergrated accounts 非综合报表 N (425)non-liner programming 非线性规划 N (426)non-voting shares 无表决权的股份 N (427)notional cost 名义成本
N (428)number of days stock 存货周转天数 N (429)number of weeks stock 存货周转周数 O (430)objective classification 客体分类 O (431)obsolescence 陈旧
O (432)off balance sheet finance 资产负债表外筹资 O (433)offer for sale 标价出售 O (434)operating budget 经营预算 O (435)operating lease 经营租赁 O (436)operating statement 营业报表 O (437)operation time 操作时间 O (438)operational control 经营控制 O (439)operational gearing 经营杠杆 O (440)operating plans 经营计划 O (441)opportunity cost 机会成本 O (442)order 定单
O (443)ordinary shares 普通股
O (444)out-of-date cheque 过期支票 O (445)over capitalization 过分资本化 O (446)overhead 制造费用
O (447)overhead absorption rate 制造费用分配率 O (448)overhead cost 制造费用
O (449)overtrading 超过营业资金的经营 P (450)paid cheque 已付支票
P (451)paid-up share capital 认定股本 P (452)parent company 母公司
P (453)pareto distribution 帕累托分布
P (454)participating preference shares 参与优先股 P (455)partnership 合伙 page 9
P (456)payable ledger 应付款项帐户 P (457)payback 回收期
P (458)payments and receipts account 收入和支出报表 P (459)payments withheld 保留款额 P (460)payroll 工资单