(240) discount rate 貼現(xiàn)率
(241) discounted cash flow 現(xiàn)金流量貼現(xiàn)
(242) discretionary cost 酌量成本
(243) distribution cost 攤銷成本
(244) diversions 移用
(245) diverted hours 移用小時(shí)
(246) diverted hour’s ratio 移用工時(shí)比率
(247) dividend 股利
(248) dividend cover 股利產(chǎn)出率
(249) dividend per share 每股股利
(250) dog 疲軟產(chǎn)品
(251) double entry accounting 復(fù)式會(huì)計(jì)
(252) double-entry book-keeping 復(fù)式薄記
(253) doubtful debts 可疑債務(wù)
(254) down time 停工時(shí)間
(255) dynamic programming 動(dòng)態(tài)規(guī)劃
(256) earning per share 每股盈利
(257) earning ratio 市盈率
(258) economic order quantity(EOQ) 經(jīng)濟(jì)訂購(gòu)批量
(259) efficient market hypothesis 有效市場(chǎng)假設(shè)
(260) efficiency ration 效率性比率
(261) element of cost 成本要素
(262) entity 經(jīng)濟(jì)個(gè)體
(262) environmental audit 環(huán)境審計(jì)
(263) environmental impact assessment 環(huán)境影響評(píng)價(jià)
(264)EOQ 經(jīng)濟(jì)訂購(gòu)批量
(265) equity 權(quán)益
(266)equity method of accounting權(quán)益法會(huì)計(jì)計(jì)算
(267)equity share capital權(quán)益股本
(268)equivalent units當(dāng)量
(269)event事項(xiàng)
(270)exceptional items例外事項(xiàng)
(271)expected value期望值
(272)expenditure支出
(273)expenses費(fèi)用
(274)external audit外部審計(jì)
(275)external failure cost外部損失成本
(276)extraordinary items非常事項(xiàng)
(277)factory good讓售商品
(278)factoring應(yīng)收帳款讓售
(279)fail value公允價(jià)值
(280)feedback反饋
(281)FIFO先近先出法
(282)final accounts年終報(bào)表
(283)finance lease融資租賃
(284)financial accounting財(cái)務(wù)會(huì)計(jì)
(285)financial accounts calendar adjustment財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整
(286)financial management財(cái)務(wù)管理
(287)financial planning財(cái)務(wù)計(jì)劃
(288)financial statement財(cái)務(wù)報(bào)表
(289)finished goods完成品
(290)fixed asset固定資產(chǎn)
(291)fixed overhead固定制造費(fèi)用
(292)fixed asset turnover固定資產(chǎn)周轉(zhuǎn)率
(293)fixed assets register固定資產(chǎn)登記薄
(294)fixed cost固定成本
(295)flexed budget變動(dòng)限額預(yù)算
(296)flexible budget彈性預(yù)算
(297)float time浮動(dòng)時(shí)間
(298)floating charge流動(dòng)抵押
(299)flow of funds statement資金流量表
(300)forecasting預(yù)測(cè)
，我們將會(huì)及時(shí)處理。