27、margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆 ( 比例 )H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理 。

28、想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I I I I I I I I I I II I I I II I J J J J J J。

29、J J J J J J(306) indirect cost 间接成本(307) indirect hours 间接小时(308) insolvency 无力偿付(309) intangible asset 无形资产(310) integrated accounts 综合报表(311) interdependency concept 关联性概念(312) interest cover 利息保障倍数(313) interlocking accounts 连锁报表(314) internal audit 内部审计(315) internal check 内部牵制(316) internal con 。

30、trol system 内部控制体系(317) internal failure cost 内部损失成本(318) internal rate of return(IRR) 内含报酬率(319) inventory 存货(320) investment 投资(321) investment center 投资中心(322) invoice register 发票登记薄(323) issued share capital 已发行股本(324) job 定单(325) job card 工作卡(326) job costing 工作成本计算(327) job sheet 工作单(328) join 。

31、t cost 联合成本(329) joint products 联产品(330) joint stock company 股份公司(331) joint venture 合资经营(332) journal 日记账(333) just-in-time(JIT) 适时制度(334) just-in-time production 适时生产(335) just-in-time purchasing 适时购买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning curve 学习曲线L。

32、(340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L(344)liabilities负债L (345)life cycle costing 寿命周期成本计算L(346)LIFO后近先出法L(347)limitedliabilitycompany 有限责任公司L(348)limitingfactor限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid。

33、assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆 ( 比例 )L (359)lower of cost or net realizable value concept成本或可变净价孰低概念MMMMMMMMMMMMMMMMMMMMMMMMMMMMNNNNNN(360) machine 。

34、 hour rate 机器小时率(361) machine time record 机器时间记录(362) managed cost 管理成本(363) management(364) management(365) management(366) management(367) management(368) managementaccounting 管理会计accounting concept 管理会计概念 accounting guides 管理会计指导方针 audit 管理审计buy-out 管理性购买产权by exception 例外管理原则(369) margin 边际(370)。

35、margin of safety ration 安全边际比率(371) margin cost 边际成本(372) margin costing 边际成本计算(373) mark-down 降低标价(374) mark-up 提高标价(375) market risk premium 市场分险补偿(376) market share 市场份额(377) marketing cost 营销成本(378) matching concept 配比概念(379) materiality concept 重要性概念(380) materials requisition 领料单(381) material 。

36、s returned note 退料单(382) materials transfer note 材料转移单(383) memorandum of association 公司设立细则(384) merger 兼并(385) merger accounting 兼并会计(386) minority interest 少数股权(387) mixed cost 混合成本(388) net assets 净资产(389) net book value 净账面价值(390) net liquid funds 净可变现资金(391) net margin 净边际(392) net present val 。

37、ue(NPV) 净现值(393) net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩 。

38、计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O ( 。

39、412)offer for sale 标价出售O (413)operatingO (414)operatingO (415)operatingO (416)operationbudget 经营预算 lease 经营租赁 statement 营业报表 time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)o 。

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标题：会计报表|会计报表中的英文( 三 )