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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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