C (177)cost of non-conformance 非相符成本 C (178)cost of sales 销售成本 C (179)cost reduction 成本降低 C (180)cost structure 成本结构 C (181)cost unit 成本单位

C (182)cost-volume-profit analysis(CVP) 本量利分析 C (183)costing 成本计算 C (184)CPP 现时购买力会计 C (185)credit note 贷项通知 C (186)credit report 信贷报告书 C (187)creditor 债权人

C (188)creditor days ratio 应付帐款天数率 C (189)creditors ledger 应付帐款分类帐 C (190)critical event 关键事项 C (191)critical path 关键路线

C (192)cumulative preference shares 累积优先股 C (193)current account 往来帐户 C (194)current asset 流动资产

C (195)current cost accounting 现时成本会计 C (196)current liabilities 流动负债

C (197)current purchasing power accounting 现时购买力会计 C (198)current ration 流动比率

C (199)cut-off 截止 C (200)CVP 本量利分析 C (201)cycle time 周转时间 D (202)debenture 债券 D (203)debit note 借项通知 D (204)debit capacity 举债能力 D (205)debt ratio 债务比率 D (206)debtor 债务人

D (207)debtor days ratio 应收帐款天数率 D (208)debtors 应收款

D (209)debtors ledger 应收帐款分类帐 D (210)debtor’ age analysis 应收帐款帐龄分析 D (211)decision driven costs 决策连动成本 D (212)decision tree 决策树 D (213)defects 次品

D (214)deferred expenditure 递延支出 D (215)deferred shares 递延股份 D (216)deferred taxation 递延税款 D (217)delivery note 交货单

D (218)departmental accounts 部门报表 D (219)departmental budget 部门预算 D (220)depreciation 折旧

D (221)dispatch note 发运单 D (222)development cost 开发成本 D (223)differential cost 差别成本 D (224)direct hours yield 直接工时产出率

D (225)direct labour cost-standard 标准直接人工成本 D (226)direct labour efficiency-variance 直接人工效率差异 D (227)direct labour rate—variance 直接人工费率差异 D (228)direct labour total-variance 直接人工总差异 D (229)direct material mix-variance 直接材料结构差异 D (230)direct price-variance 直接材料价格差异 D (231)direct material total-variance 直接材料总差异 D (232)direct materials usage-variance 直接材料用量差异 D (233)direct materials yield-variance 直接材料产出率差异 D (234)direct cost 直接成本 D (235)direct debit 直接借项

D (236)direct hours yield 直接小时产出率

D (237)direct labour cost percentage rate 直接人工成本百分比 D (238)direct labour hour rate 直接人工小时率 D (239)directs on indirect work 间接工作事项上的工时 D (240)discount rate 贴现率

D (241)discounted cash flow 现金流量贴现 D (242)discretionary cost 酌量成本

D (243)distribution cost 摊销成本 D (244)diversions 移用 D (245)diverted hours 移用小时

D (246)diverted hours ratio 移用工时比率 D (247)dividend 股利

D (248)dividend cover 股利产出率 D (249)dividend per share 每股股利 D (250)dog 疲软产品

D (251)double entry accounting 复式会计 D (252)double-entry book-keeping 复式薄记 D (253)doubtful debts 可疑债务 D (254)down time 停工时间

D (255)dynamic programming 动态规划 E (256)earning per share 每股盈利 E (257)earning ratio 市盈率

E (258)economic order quantity(EOQ) 经济订购批量 E (259)efficient market hypothesis 有效市场假设 E (260)efficiency ration 效率性比率 E (261)element of cost 成本要素 E (262)entity 经济个体

E (262)environmental audit 环境审计

E (263)environmental impact assessment 环境影响评价