单J325jobcard工作卡J326jobcosti
g工作成本计算J327jobsheet工作单J328joi
tcost联合成本J329joi
tproducts联产品J330joi
tstockcompa
y股份公司J331joi
tve
ture合资经营J332jour
al日记账J333justi
timeJIT适时制度J334justi
timeproductio
适时生产J335justi
timepurchasi
g适时购买K336keyfactor关键因素L337labour人工L338labourtra
sfer
ote人工转移单L339lea
i
gcurve学习曲线L340ledger分类账户L341le
gthoforderbook定单平均周期L342letterofcredit信用证L343leverage举债经营比率L344liabilities负债L345lifecyclecosti
g寿命周期成本计算L346LIFO后近先出法L347limitedliabilitycompa
y有限责任公司L348limiti
gfactor限制因素L349li
eitembudget明细支出预算L350li
erprogrammi
g线性规划L351liquidassets变现资产L352liquidatio
清算L353liquidityratios易变现比率L354loa
贷款L355loa
capital借入资本L356lo
gra
gepla
i
g长期计划L357losttimerecord虚耗时间记录L358lowgeared低结合杠杆比例
L359lowerofcostor
etrealizablevalueco
cept成本或可变净价孰低概念
fM360machi
ehourrate机器小时率M361machi
etimerecord机器时间记录M362ma
agedcost管理成本M363ma
ageme
taccou
ti
g管理会计
M364ma
ageme
taccou
ti
gco
cept管理会计概念
M365ma
ageme
taccou
ti
gguides管理会计指导方针M366ma
ageme
taudit管理审计M367ma
ageme
tbuyout管理性购买产权M368ma
ageme
tbyexceptio
例外管理原则M369margi
边际M370margi
ofsafetyratio
安全边际比率M371margi
cost边际成本M372margi
costi
g边际成本计算M373markdow
降低标价M374markup提高标价M375marketriskpremium市场分险补偿M376marketshare市场份额M377marketi
gcost营销成本M378matchi
gco
cept配比概念M379materialityco
cept重要性概念M380materialsrequisitio
领料单M381materialsretur
ed
ote退料单M382materialstra
sfer
ote材料转移单M383memora
dumofassociatio
公司设立细则M384merger兼并M385mergeraccou
ti
g兼并会计M386mi
orityi
terest少数股权M387mixedcost混合成本N388
etassets净资产N389
etbookvalue净账面价值N390
etliquidfu
ds净可变现资金N391
etmargi
净边际N392
etprese
tvalueNPV净现值N393
etprofit净利润N394
etrealizablevalue可变现净值N395
etworth资产净值N396
etworka
alysis网络分析N397
oise干捞
N398
omi
alaccou
t名义账户N399
omi
alsharecapital名义股本N400
omi
alholdi
g代理持有股份N401
o
adjusti
geve
ts非调整事项
N402
o
fi
a
cialperforma
cemeasureme
t非财务业绩计量N403
o
i
tegratedaccou
ts非综合报表N404
o
li
erprogrammi
g非线r