(301)founder’s shares發(fā)起人股份
(302)full capacity 滿負(fù)荷生產(chǎn)能力
(303)function costing 職能成本計(jì)算
(304)functional budget 職能預(yù)算
(305)fund accounting 基金會(huì)計(jì)
(306)fundamental accounting concept 基礎(chǔ)會(huì)計(jì)概念
(307)fungible assets 可互換資產(chǎn)
(308)futuristic planning 遠(yuǎn)景計(jì)劃
G (309)gap analysis 間距分析
G (310)gearing 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)high-geared 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)income and expenditure account 收益和支出報(bào)表
I (324)incomplete 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 company 股份公司
J (352)joint venture 合資經(jīng)營
J (353)journal 日記帳
J (354)just-in-time(JIT) 適時(shí)制度
J (355)jusy-in-time production 適時(shí)生產(chǎn)
J (356)just-in-time 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 company 有限責(zé)任公司
L (369)limiting factor 限制因素
L (370)line-item 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 buy-out 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)mark-down 降低標(biāo)價(jià)
M (395)mark-up 提高標(biāo)價(jià)
M (396)market risk premium 市場分險(xiǎn)補(bǔ)償
，我們將會(huì)及時(shí)處理。