G (309)gap analysis 间距分析
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
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
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
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