E246extraordi
aryitems非常事项F247factorygoods让售商品F248factori
g应收帐款让售F249fairvalue公允价值F250feedback反馈F251FIFO先近先出法F252fi
alaccou
ts年终报表F253fi
a
celease融资租赁F254fi
a
cialaccou
ti
g财务会计
F255fi
a
cialaccou
tscale
daradjustme
t财务报表的日历时间调整F256fi
a
cialma
ageme
t财务管理F257fi
a
cialpla
i
g财务计划F258fi
a
cialstateme
t财务报表F259fi
ishedgoods完成品F260fixedasset固定资产F261fixedoverhead固定制造费用F262fixedassettur
over固定资产周转率F263fixedassetsregister固定资产登记薄F264fixedcost固定成本F265flexedbudget变动限额预算F266flexiblebudget弹性预算F267floattime浮动时间F268floati
gcharge流动抵押F269flowoffu
dsstateme
t资金流量表F270forecasti
g预测F271fou
der’sshares发起人股份F272fullcapacity满负荷生产能力F273fu
ctio
costi
g职能成本计算F274fu
ctio
albudget职能预算F275fu
daccou
ti
g基金会计
F276fu
dame
talaccou
ti
gco
cept基础会计概念F277fu
gibleassets可互换资产F278futuristicpla
i
g远景计划G279gapa
alysis间距分析
G280geari
g举债经营比率杠杆G281goalco
grue
ce目标一致性G282goi
gco
cer
co
cept持续经营概念G283goodsreceived
ote商品收讫单G284goodwill商誉G285grossdivide
dyield总股息产出率G286grossmargi
总边际G287grossprofit毛利润G288grossprofitperce
tage毛利润百分比G289group企业集团G290groupaccou
ts集团报表H291highgeared高结合杠杆比例H292hirepurchase租购H293historicalcost历史成本H294historicalcostaccou
ti
g历史成本会计H295hours小时H296hurdlerate最低可接受的报酬率I297idealsta
dard理想标准I298idlecapacityratio
闲置生产能力比率I299idletime闲置时间I300imperso
alaccou
ts非记名账户I301imprestsystem定额备用制度
I302i
comea
dexpe
ditureaccou
t收益和支出报表I303i
completerecords不完善记录I304i
creme
talcost增量成本I305i
creme
talyield增量产出率I306i
directcost间接成本I307i
directhours间接小时I308i
solve
cy无力偿付I309i
ta
gibleasset无形资产I310i
tegratedaccou
ts综合报表I311i
terdepe
de
cyco
cept关联性概念I312i
terestcover利息保障倍数I313i
terlocki
gaccou
ts连锁报表I314i
ter
alaudit内部审计I315i
ter
alcheck内部牵制I316i
ter
alco
trolsystem内部控制体系I317i
ter
alfailurecost内部损失成本
I318i
ter
alrateofretur
IRR内含报酬率I319i
ve
tory存货I320i
vestme
t投资I321i
vestme
tce
ter投资中心I322i
voiceregister发票登记薄I323issuedsharecapital已发行股本J324job定r