D (182)debenture 債券

D (183)debit note 借項通知

D (184)debit capacity 舉債能力

D (185)debt ratio 債務(wù)比率

D (186)debtor 債務(wù)人;應(yīng)收賬款

D (187)debtor days ratio 應(yīng)收賬款天數(shù)率

D (188)debtors ledger 應(yīng)收賬款分類賬

D (189)debtor' age analysis 應(yīng)收賬款賬齡分析

D (190)decision driven costs 決策連動成本

D (191)decision tree 決策樹

D (192)defects 次品

D (193)deferred expenditure 遞延支出

D (194)deferred shares 遞延股份

D (195)deferred taxation 遞延稅款

D (196)delivery note 交貨單

D (197)departmental accounts 部門報表

D (198)departmental budget 部門預(yù)算

D (199)depreciation 折舊

D (200)dispatch note 發(fā)運單

D (201)development cost 開發(fā)成本

D (202)differential cost 差別成本

D (203)direct cost 直接成本

D (204)direct debit 直接借項

D (205)direct hours yield 直接小時產(chǎn)出率

D (206)direct labour cost percentage rate 直接人工成本百分比

D (207)direct labour hour rate 直接人工小時率

D (208)directs on indirect work 間接工作事項上的工時

D (209)discount rate 貼現(xiàn)率

D (210)discounted cash flow 現(xiàn)金流量貼現(xiàn)

D (211)discretionary cost 酌量成本

D (212)distribution cost 攤銷成本

D (213)diversions 移用

D (214)diverted hours 移用小時

D (215)diverted hours ratio 移用工時比率

D (216)dividend 股利

D (217)dividend cover 股利產(chǎn)出率

D (218)dividend per share 每股股利

D (219)dog 疲軟產(chǎn)品

D (220)double entry accounting 復(fù)式會計

D (221)double-entry book-keeping 復(fù)式薄記

D (222)doubtful debts 可疑債務(wù)

D (223)down time 停工時間

D (224)dynamic programming 動態(tài)規(guī)劃

E (225)earning per share 每股盈利

E (226)earning ratio 市盈率

E (227)economic order quantity(EOQ) 經(jīng)濟(jì)訂購批量

E (228)efficient market hypothesis 有效市場假設(shè)

E (229)efficiency ration 效率性比率

E (230)element of cost 成本要素

E (231)entity 經(jīng)濟(jì)個體

E (232)environmental audit 環(huán)境審計

E (233)environmental impact assessment 環(huán)境影響評價

E (234)EOQ 經(jīng)濟(jì)訂購批量

E (235)equity 權(quán)益

E (236)equity method of accounting 權(quán)益法會計計算

E (237)equity share capital 權(quán)益股本

E (238)equivalent units 當(dāng)量

E (239)event 事項

E (240)exceptional items 例外事項

E (241)expected value 期望值

E (242)expenditure 支出

E (243)expenses 費用

E (244)external audit 外部審計

E (245)external failure cost 外部損失成本

E (246)extraordinary items 非常事項

F (247)factory goods 讓售商品

F (248)factoring 應(yīng)收帳款讓售

F (249)fair value 公允價值

F (250)feedback 反饋

F (251)FIFO 先近先出法

F (252)final accounts 年終報表

F (253)finance lease 融資租賃

F (254)financial accounting 財務(wù)會計

F (255)financial accounts calendar adjustment 財務(wù)報表的日歷時間調(diào)整

F (256)financial management 財務(wù)管理

F (257)financial planning 財務(wù)計劃

F (258)financial statement 財務(wù)報表

F (259)finished goods 完成品

F (260)fixed asset 固定資產(chǎn)

F (261)fixed overhead 固定制造費用

F (262)fixed asset turnover 固定資產(chǎn)周轉(zhuǎn)率

F (263)fixed assets register 固定資產(chǎn)登記薄

F (264)fixed cost 固定成本

F (265)flexed budget 變動限額預(yù)算

F (266)flexible budget 彈性預(yù)算

F (267)float time 浮動時間

F (268)floating charge 流動抵押

F (269)flow of funds statement 資金流量表

F (270)forecasting 預(yù)測

F (271)founder's shares 發(fā)起人股份

F (272)full capacity 滿負(fù)荷生產(chǎn)能力

F (273)function costing 職能成本計算

F (274)functional budget 職能預(yù)算

F (275)fund accounting 基金會計

F (276)fundamental accounting concept 基礎(chǔ)會計概念

F (277)fungible assets 可互換資產(chǎn)

F (278)futuristic planning 遠(yuǎn)景計劃

G (279)gap analysis 間距分析

G (280)gearing 舉債經(jīng)營比率(杠桿)

G (281)goal congruence 目標(biāo)一致性

G (282)going concern concept 持續(xù)經(jīng)營概念

G (283)goods received note 商品收訖單

G (284)goodwill 商譽

G (285)gross dividend yield 總股息產(chǎn)出率

G (286)gross margin 總邊際

G (287)gross profit 毛利潤

G (288)gross profit percentage 毛利潤百分比

G (289)group 企業(yè)集團(tuán)

G (290)group accounts 集團(tuán)報表

H (291)high-geared 高結(jié)合杠桿(比例)

H (292)hire purchase 租購

H (293)historical cost 歷史成本

H (294)historical cost accounting 歷史成本會計

H (295)hours 小時

H (296)hurdle rate 最低可接受的報酬率

I (297)ideal standard 理想標(biāo)準(zhǔn)

I (298)idle capacity ration 閑置生產(chǎn)能力比率

I (299)idle time 閑置時間

I (300)impersonal accounts 非記名賬戶

I (301)imprest system 定額備用制度

I (302)income and expenditure account 收益和支出報表

I (303)incomplete records 不完善記錄

I (304)incremental cost 增量成本

I (305)incremental yield 增量產(chǎn)出率

I (306)indirect cost 間接成本

I (307)indirect hours 間接小時

I (308)insolvency 無力償付

I (309)intangible asset 無形資產(chǎn)

I (310)integrated accounts 綜合報表

I (311)interdependency concept 關(guān)聯(lián)性概念

I (312)interest cover 利息保障倍數(shù)

I (313)interlocking accounts 連鎖報表

I (314)internal audit 內(nèi)部審計

I (315)internal check 內(nèi)部牽制

I (316)internal control system 內(nèi)部控制體系

I (317)internal failure cost 內(nèi)部損失成本

I (318)internal rate of return(IRR) 內(nèi)含報酬率

I (319)inventory 存貨

I (320)investment 投資

I (321)investment center 投資中心

I (322)invoice register 發(fā)票登記薄

I (323)issued share capital 已發(fā)行股本

J (324)job 定單

J (325)job card 工作卡

J (326)job costing 工作成本計算

J (327)job sheet 工作單

J (328)joint cost 聯(lián)合成本

J (329)joint products 聯(lián)產(chǎn)品

J (330)joint stock company 股份公司

J (331)joint venture 合資經(jīng)營

J (332)journal 日記賬

J (333)just-in-time(JIT) 適時制度

J (334)just-in-time production 適時生產(chǎn)

J (335)just-in-time purchasing 適時購買

K (336)key factor 關(guān)鍵因素

L (337)labour 人工

L (338)labour transfer note 人工轉(zhuǎn)移單

L (339)leaning curve 學(xué)習(xí)曲線

L (340)ledger 分類賬戶

L (341)length of order book 定單平均周期

L (342)letter of credit 信用證

L (343)leverage 舉債經(jīng)營比率

L (344)liabilities 負(fù)債

L (345)life cycle costing 壽命周期成本計算

L (346)LIFO 后近先出法

L (347)limited liability company 有限責(zé)任公司

L (348)limiting factor 限制因素

L (349)line-item budget 明細(xì)支出預(yù)算

L (350)liner programming 線性規(guī)劃

L (351)liquid assets 變現(xiàn)資產(chǎn)

L (352)liquidation 清算

L (353)liquidity ratios 易變現(xiàn)比率

L (354)loan 貸款

L (355)loan capital 借入資本

L (356)long range planning 長期計劃

L (357)lost time record 虛耗時間記錄

L (358)low geared 低結(jié)合杠桿(比例)

L (359)lower of cost or net realizable value concept 成本或可變凈價孰低概念