會(huì)計(jì)專業(yè)術(shù)語(yǔ)中英文對(duì)照參考

1、會(huì)計(jì)專業(yè)術(shù)語(yǔ)中英文對(duì)照參考A(l)ABC作業(yè)基礎(chǔ)成本計(jì)算A(2) absorbed overhead已AcostingA(3)absorption吸收制造費(fèi)用A(5) accountingpostulate會(huì)計(jì)假設(shè)A(6)accounting seriesrelease會(huì)計(jì)公告文件A(7)accountingvaluation會(huì)計(jì)計(jì)價(jià)A(8)account sale承銷清單A(9)accountabilityconcept經(jīng)營(yíng)責(zé)任概念A(yù)(10)accountancy會(huì)計(jì)職業(yè)A(11)accountant會(huì)計(jì)師A(12) accou rrting會(huì)計(jì)A(13)agency cost代理成本吸收成

2、本計(jì)算(4)account帳戶，報(bào)表A(14)accounting bases會(huì)計(jì)基礎(chǔ)A(15)accountingmanual會(huì)計(jì)手冊(cè)A(16)accountingperiod會(huì)計(jì)期間A(17)accountingpolicies會(huì)計(jì)方針A(18) accounting rate ofreturn會(huì)計(jì)報(bào)酬率A(19)accounting referencedate會(huì)計(jì)參照日A(20)accounting referenceperiod會(huì)計(jì)參照期間A(21)accrual concept應(yīng)計(jì)概念A(yù)(22)accrual expenses應(yīng)計(jì)費(fèi)用A(23)acid test ration速動(dòng)比率

3、（酸性測(cè)試比率）A(24)acquisition購(gòu)置A(25)acquisitionacco un ti ng收購(gòu)會(huì)計(jì)A (26)activity based acco un ti ng作業(yè)基礎(chǔ)成本計(jì)算A (27)adjust ing eve nts 調(diào)整事項(xiàng)A (28)admi nistrative expe nses行政管理費(fèi)A (29)advice n ote發(fā)貨通知A (30)amortizatio n 攤銷A (31)a nalytical review 分析性檢查A (32)a nn ual equivale nt cost年度等量成本法A (33)a nnual report a

4、nd acco unts 年度報(bào)告和報(bào)表A (34)appraisal cost檢驗(yàn)成本A(35)appropriation account盈余分配帳戶A(36)articles of associati on公司章程細(xì)則A (37)assets 資產(chǎn)A (38)assets cover資產(chǎn)保障A (39)asset value per share每股資產(chǎn)價(jià)值A(chǔ) (40)associated compa ny聯(lián)營(yíng)公司A (41)atta in able sta ndard可達(dá)標(biāo)準(zhǔn)A (42)attributable profit可歸屬利潤(rùn)A (43)audit 審計(jì)A (44)audit re

5、port審計(jì)報(bào)告A (45)auditi ng sta ndards審計(jì)準(zhǔn)則A (46)authorized share capital 額定股本A (47)available hours可用小時(shí)A (48)avoidable costs 可避免成本B (49)back-to-back loa n 易幣貸款B (50)backflush accou nti ng倒退成本計(jì)算B(51)bad debts 壞帳B(52)bad debts ratio壞帳比率B(53)ba nk charges銀行手續(xù)費(fèi)B(54)ba nk overdraft銀行透支B (55)ba nk reco nciliat

6、io n銀行存款調(diào)節(jié)表B (56)ba nk stateme nt銀行對(duì)帳單B (57)ba nkruptcy 破產(chǎn)B (58)basis of apporti onment分?jǐn)偦A(chǔ)B (59)batch 批量B(60)batchcost ing分批成本計(jì)算B(61)beta factor B(市場(chǎng))風(fēng)險(xiǎn)因素B(62)bill帳單B(63)bill ofexcha nge匯票B (64)bill of Ian di ng提單B(65)bill ofmaterials用料預(yù)計(jì)單B (66)bill payable應(yīng)付票據(jù)B (67)bill receivable應(yīng)收票據(jù)B (68)b in ca

7、rd 存貨記錄卡B (69)bo nus紅利B (70)book-keepi ng 薄記B (71)Bosto n classificati on波士頓分類B (72)breakeven chart 保本圖B (73)breakeven poi nt 保本點(diǎn)B (74)breaki ng-dow n time復(fù)位時(shí)間B (75)budget 預(yù)算B (76)budget ce nter 預(yù)算中心B (77)budget cost allowa nee 預(yù)算成本折讓B (78)budget ma nual預(yù)算手冊(cè)B (79)budget period預(yù)算期間B (80)budgetary con

8、 trol 預(yù)算控制B (81)budgeted capacity預(yù)算生產(chǎn)能力B (82)burde n制造費(fèi)用B (83)busi ness cen ter經(jīng)營(yíng)中心B (84)busi ness en tity 營(yíng)業(yè)個(gè)體B (85)busi ness unit經(jīng)營(yíng)單位B (86)buy-out man ageme nt管理性購(gòu)買(mǎi)產(chǎn)權(quán)B (87)by-product 副產(chǎn)品C (88)called-up share capital催繳股本C (89)capacity 生產(chǎn)能力C (90)capacity ratios生產(chǎn)能力比率C (91)capital 資本C (92)capital ass

9、ets pric ing model 資本資產(chǎn)計(jì)價(jià)模式C (93)capital commitme nt承偌資本C (94)capital employed已運(yùn)用的資本C (95)capital expe nditure 資本支出C (96)capital expe nditureauthorizati on資本支出核準(zhǔn)C (97)capital expe nditure con trol 資本支出控制C (98)capital expe nditure proposal 資本支出申請(qǐng)C (99)capital fun di ng pla nning資本基金籌集計(jì)劃C (100)capital

10、 gai n資本收益C (101)capital in vestme nt appraisal 資本投資評(píng)估C (102)capital maintenance 資本保全C (103)capital resource pla nning資本資源計(jì)劃C (104)capital surplus資本盈余C (105)capital turnover 資本周轉(zhuǎn)率C (106)card記錄卡C (107)cash現(xiàn)金C (108)cash accou nt 現(xiàn)金帳戶C (109)cash book現(xiàn)金帳薄C (110)cash cow金牛產(chǎn)品C (111)cash flow現(xiàn)金流量C (112)cas

11、h discou nted現(xiàn)金貼現(xiàn)C (113)cash flow budget現(xiàn)金流量預(yù)算C (114)cash flow stateme nt現(xiàn)金流量表C (115)cash ledger現(xiàn)金分類帳C (116)cash limit 現(xiàn)金限額C (117)CCA 現(xiàn)時(shí)成本會(huì)計(jì)C (118)ce nter 中心C (119)cha ngeover time變更時(shí)間C(120)chartered en tity特許經(jīng)濟(jì)個(gè)體C(121)cheque 支票C(122)cheque register支票登記薄C (123)coin an alysis 零錢(qián)分類C (124)classificati

12、on分類C (125)clock card 工時(shí)卡C (126)code 代碼C (127)commitme nt acco un ti ng承偌確認(rèn)會(huì)計(jì)C (128)comm on cost 共同成本C (129)compa ny limited by guara ntee 有 限擔(dān)保責(zé)任公司公司C (131)competitive position 競(jìng)爭(zhēng)能力狀況C (132)c on cept概念C (133)co nglomerate 跨行業(yè)企業(yè)C (134)co nsiste ncy con cept 一致性概念C (135)co nsolidated accou nts 合并報(bào)表C

13、(136)c on solidati on acco unting 合并會(huì) 計(jì)C (137)co nsortium 財(cái)團(tuán)C (138)co nti ngency pla n應(yīng)急計(jì)劃C (139)co ntingent liabilities或有負(fù)債C (140)co nti nuous operatio n連續(xù)生產(chǎn)C (141)co ntra 抵消C (142)c on tract cost 合同成本C (143)co ntract costi ng合同成本計(jì)算C (144)co ntributi on 貢獻(xiàn)毛益C (145)co ntribution ventre貢獻(xiàn)中心C (146)c o

14、n tribution chart 貢獻(xiàn)圖C (147)contribution per unit of limitingfactor ration單位限定因素的貢獻(xiàn)毛益比率C (148)c on tributi on to sales rati on 貢獻(xiàn)毛益對(duì)銷售比率C (149)co ntrol 控制C (150)c on trol accou nt控制帳戶C (151)c on trol limits控制限度C (152)c on trollability con cept可控制概C (153)co ntrollable cost可控制成本C (154)co nversion cost

15、 加工成本C (155)co nvertible loan stock 可轉(zhuǎn)換為股票的貸款C (156)corporate appraisal公司評(píng)估C (157)corporate pla nning 公司計(jì)戈 UC (158)corporate social report ing 公司社會(huì)報(bào)告C (159)corporati on股份公司C (160)cost 成本C (161)cost accou nt成本帳戶C (162)cost accou nti ng成本會(huì)計(jì)C (163)cost acco un ti ng manual成本手冊(cè)C (164)cost accou nts cale

16、 ndar成本報(bào)表的日歷時(shí)間C (165)cost adjustme nt成本調(diào)整C (166)cost allocatio n成本分配C (167)cost apportio nme nt成本分?jǐn)侰 (168)cost attribution成本歸屬C (169)cost audit成本審計(jì)C (仃 0)cost behaviour成本性態(tài)C (171)cost ben efit an alysis成本效益分析C (仃2)cost ce nter成本中心C (仃3)cost driver成本動(dòng)因C (仃 4)cost of capital資本成本C (仃 5)cost of con form

17、a nee相符成本C (仃 6)cost of goods sold銷貨成本C (177)cost of non-con forma nee非相符成本C (仃8)cost of sales銷售成本C (仃 9)cost reducti on成本降低C (180)cost structure成本結(jié)構(gòu)C (181)cost unit成本單位C (182)cost-volume-profitan alysis(CVP) 本量利分析C (183)cost ing 成本計(jì)算C (184)CPP 現(xiàn)時(shí)購(gòu)買(mǎi)力會(huì)計(jì)C (185)credit n ote 貸項(xiàng)通知C (186)credit report信貸報(bào)告

18、書(shū)C (187)creditor 債權(quán)人C (188)creditor days ratio應(yīng)付帳款天數(shù)C (189)creditors ledger應(yīng)付帳款分類帳C (190)critical eve nt關(guān)鍵事項(xiàng)C (191)critical path關(guān)鍵路線C (192)cumulative prefere nee shares累積優(yōu)先股C (193)curre nt accou nt往來(lái)帳戶C (194)curre nt asset流動(dòng)資產(chǎn)C (195)curre nt cost acco unting現(xiàn)時(shí)成本會(huì)計(jì)C (196)current liabilities流動(dòng)負(fù)債C (197

19、)curre nt purchas ing poweraccou nting現(xiàn)時(shí)購(gòu)買(mǎi)力會(huì)計(jì)C (198)curre nt rati on流動(dòng)比率C (199)cut-off 截止C (200)CVP 本量利分析C (201)cycle time 周轉(zhuǎn)時(shí)間D (202)debe nture 債券D (203)debit n ote 借項(xiàng)通知D (204)debit capacity舉債能力D (205)debt ratio 債務(wù)比率D (206)debtor 債務(wù)人D (207)debtor days ratio應(yīng)收帳款天數(shù)率D (208)debtors 應(yīng)收款D (209)debtors le

20、dger應(yīng)收帳款分類帳D (210)debtor aaealysis 應(yīng)收帳款帳齡分析D (211)decision driven costs決策連動(dòng)成D (212)decision tree 決策樹(shù)D (213)defects 次品D (214)deferred expe nditure遞延支出D (215)deferred shares 遞延股份D (216)deferred taxatio n遞延稅款D (217)delivery n ote 交貨單D (218)departme ntal accou nts 部門(mén)報(bào)表D(219)departme ntal budget部門(mén)預(yù)算D(220

21、)depreciation 折舊D (221)dispatch note 發(fā)運(yùn)單D(222)developme nt cost開(kāi)發(fā)成本D (223)differe ntial cost差別成本D (224)direct hours yield 直接工時(shí)產(chǎn)出D (225)direct labour cost-sta ndard標(biāo)準(zhǔn)直接人工成本D (226)direct labourefficie ncy-varia nee直接人工效率差異D (227)direct labour rate varia nee直接人工費(fèi)率差異D (228)direct labour total-varia nee直

22、接人工總差異D (229)direct material mix-varia nee 直接材料結(jié)構(gòu)差異D (230)direct price-varia nee直接材料價(jià)格差異D (231)direct material total-varia nee 直接材料總差異D (232)direct materialsusage-varia nee直接材料用量差異D (233)direct materials yield-varia nee 直接材料產(chǎn)出率差異D (234)direct cost 直接成本D (235)direct debit直接借項(xiàng)D (236)direct hours yield

23、 直接小時(shí)產(chǎn)出率D (237)direct labour cost perce ntagerate直接人工成本百分比D (238)direct labour hour rate直接人工 小時(shí)率D (239)directs on in direct work間接工作事項(xiàng)上的工時(shí)D (240)discou nt rate 貼現(xiàn)率D (241)discou nted cash flow現(xiàn)金流量貼現(xiàn)D (242)discretio nary cost酌量成本D (243)distribution cost攤銷成本D (244)diversio ns移用D (245)diverted hours移用小時(shí)

24、D (246)diverted hours ratio 移用工時(shí)比率D (247)divide nd 股利D (248)divide nd cover股利產(chǎn)出率D (249)divide nd per share每股股利D (250)dog疲軟產(chǎn)品D (251)double entry acco un ti ng復(fù)式會(huì)計(jì)D (252)double-entry book-keep ing 復(fù)式薄記D (253)doubtful debts 可疑債務(wù)D (254)dow n time停工時(shí)間D (255)d yn amic programm ing動(dòng)態(tài)規(guī)戈 UE (256)earni ng per

25、 share每股盈利E (257)earni ng ratio 市盈率E (258)ec ono mic order qua ntity(EOQ) 經(jīng)濟(jì)訂購(gòu)批量E (259)efficie nt market hypothesis 有效市場(chǎng)假設(shè)E (260)efficie ncy ratio n效率性比率E (261)eleme nt of cost成本要素E (262)e ntity 經(jīng)濟(jì)個(gè)體E (262)e nviro nmental audit環(huán)境審計(jì)E (263)e nvir onmen tal impactassessme nt環(huán)境影響評(píng)價(jià)E (264)EOQ經(jīng)濟(jì)訂購(gòu)批量E (265

26、)equity 權(quán)益E (266)equity method of acco un ti ng權(quán)益法會(huì)計(jì)計(jì)算E (267)equity share capital權(quán)益股本E (268)equivale nt un its當(dāng)量E (269)eve nt 事項(xiàng)E (270)exceptio nal items例外事項(xiàng)E (271)expected value 期望值E (272)expe nditure支出E (273)expe nses費(fèi)用E (274)external audit外部審計(jì)E (275)external failure cost外部損失成本E (276)extraordi nar

27、y items非常事項(xiàng)F (277)factory goods讓售商品F(278)factori ng應(yīng)收帳款讓售F(279)fail value公允價(jià)值F(280)feedback反饋F (281)FIFO先近先出法F (282)fi nal accou nts年終報(bào)表F (283)fi nance lease 融資租賃F (284)fi nan cial accou nting財(cái)務(wù)會(huì)計(jì)F (285)fi nan cial acco unts cale ndaradjustme nt財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整F (286)fi nan cial ma nageme nt財(cái)務(wù)管理F (287)fi

28、 nan cial pla nning財(cái)務(wù)計(jì)劃F (288)fi nan cial stateme nt財(cái)務(wù)報(bào)表F (289)fi ni shed goods完成品F (290)fixed asset 固定資產(chǎn)F (291)fixed overhead固定制造費(fèi)用F (292)fixed asset turnover固定資產(chǎn)周轉(zhuǎn)率F (293)fixed assets register固定資產(chǎn)登記薄F (294)fixed cost 固定成本F (295)flexed budget變動(dòng)限額預(yù)算F (296)flexible budget彈性預(yù)算F (297)float time浮動(dòng)時(shí)間F (2

29、98)float ing charge流動(dòng)抵押F (299)flow of funds stateme nt 資金流量表F (300)forecasti ng 預(yù)測(cè)F (301)founder s shares發(fā)起人股份F (302)full capacity滿負(fù)荷生產(chǎn)能力F (303)fu nction cost ing職能成本計(jì)算F (304)fu nctio nal budget職能預(yù)算F (305)fu nd accou nti ng基金會(huì)計(jì)F (306)f un dame ntal acco untingcon cept基礎(chǔ)會(huì)計(jì)概念F (307)fu ngible assets可互換

30、資產(chǎn)F (308)futuristic pla nning遠(yuǎn)景計(jì)劃G (309)gap an alysis間距分析G (310)gearing 舉債經(jīng)營(yíng)比率(杠桿)G (311)goal con grue nee目標(biāo)一致性G(312)go ing concern eon cept 持續(xù)經(jīng)營(yíng)概念G (313)goods received note 商品收訖單G (314)goodwill 商譽(yù)G (315)gross divide nd yield 總股息產(chǎn)出率G (316)gross margin 總邊際G(317)gross profit 毛利潤(rùn)G(318)gross profit perc

31、e ntage毛利潤(rùn)百分比G (319)group企業(yè)集團(tuán)集團(tuán)報(bào)表高結(jié)合杠桿(比例)租購(gòu)歷史成本G (320)group acco untsH (312)high-gearedH(313)hire purchase(315)historical cost acco unting 歷史H(314)historical costH成本會(huì)計(jì)H (316)hours 小時(shí)H (317)hurdle rate最低可接受的報(bào)酬率I (318)ideal sta ndard理想標(biāo)準(zhǔn)I (319)idle capacity rati on閑置生產(chǎn)能力 比率I (320)idle time 閑置時(shí)間I (321

32、)imperso nal accou nts非記名帳戶I (322)imprest system定額備用制度I(323)i ncome and expe nditureaccou nt收益和支出報(bào)表I(324)i ncomplete records不完善記錄I(325) in creme ntal cost增量成本I(326)i ncreme ntal yield增量產(chǎn)出率I(327)i ndirect cost間接成本I(328)i ndirect hours間接小時(shí)I(329)i nsolve ncy無(wú)力償付I(330)i nta ngible asset 無(wú)形資產(chǎn)I(331)i nteg

33、rated accou nts綜合報(bào)表I(332)i nterdepe ndency con cept關(guān)聯(lián)性 概念I(lǐng)(333)i nterest cover利息保障倍數(shù)I (334)i nterlock ing accou nts連鎖報(bào)表I(335)i nternal audit內(nèi)部審計(jì)I (336)i nternal check 內(nèi)部牽制I (337)i nternal control system 內(nèi)部控制體系I (338)i nternal failure cost內(nèi)部損失成本I (339)i nternal rate of return(IRR) 內(nèi)含報(bào)酬率I (340)i nve n

34、tory 存貨I (341)i nvestme nt 投資I(342)i nvestme nt ce nter投資中心I(343) in voice register發(fā)票登記薄I (344)issued share capital已發(fā)行股本J (345)job 定單J (346)job card 工作卡J(347)job cost ing工作成本計(jì)算J(348)job sheet工作單J(349)joi nt cost聯(lián)合成本J (350)joi nt products 聯(lián)產(chǎn)品J (351)joi nt stock compa ny 股份公司J (352)joi nt ve nture合資經(jīng)營(yíng)

35、J (353)journal 日記帳J(354)just-i n-time(JIT)適時(shí)制度J(355)jusy-i n-time producti on適時(shí)生產(chǎn)J(356)just-i n-time purchas ing適時(shí)購(gòu)買(mǎi)K (357)key factor關(guān)鍵因素L (358)labour 人工L(359)labour tran sfer n ote人工轉(zhuǎn)移單L(360)lea ning curve學(xué)習(xí)曲線L(361)ledger 分類帳戶L(362)le ngth of order book定單平均周期L (363)letter of credit 信用證L(364)leverag

36、e舉債經(jīng)營(yíng)比率L(365)liabilities負(fù)債L (366)life cycle cost ing壽命周期成本計(jì)算L(367) LIFO 后近先出法L(368)limited liability compa ny有限責(zé)任公司L(369)limit ing factor限制因素L(370)li ne-item budget明細(xì)支出預(yù)算L(371)li ner programmi ng 線性規(guī)劃L (372)liquid assets 變現(xiàn)資產(chǎn)L(373)liquidatio n清算L(374)liquidity ratios易變現(xiàn)比率L(375)loan貸款L (376)loan capi

37、tal 借入資本L(377)lo ng range pal nning長(zhǎng)期計(jì)劃L(378)lost time record 虛耗時(shí)間記錄L(379)low geared低結(jié)合杠桿(比例)L (380)lower of cost or net realizable value con cept成本或可變凈價(jià)孰低概念M(381)machi ne hour rate機(jī)器小時(shí)率M(382)machi ne time record 機(jī)器時(shí)間記錄M (383)ma naged cost管理成本M (384)ma nageme nt acco unting管理會(huì)計(jì)M (385)ma nageme nt ac

38、co untingcon cept管理會(huì)計(jì)概念M (386)ma nageme nt acco untingguides 管理會(huì)計(jì)指導(dǎo)方針M (387)ma nageme nt audit管理審計(jì)M (388)ma nageme nt buy-out管理性購(gòu)買(mǎi)產(chǎn)權(quán)M (389)ma nageme nt by excepti on例夕卜管理原則M (390)margin 邊際M (391)margin of safety ratio n安全邊際比率M(392)margin cost邊際成本M (393)margin cost ing邊際成本計(jì)算M(394)mark-dow n降低標(biāo)價(jià)M (395

39、)mark-up 提高標(biāo)價(jià)M (396)market risk premium 市場(chǎng)分險(xiǎn)補(bǔ)償M (397)market share市場(chǎng)份額M (398)market ing cost 營(yíng)銷成本M(399)matchi ng con cept配比概念M (400)materiality con cept重要性概念M (401)materials requisitio n 領(lǐng)料單M (402)materials returned n ote退料單M(403)materials tran sfer n ote材料轉(zhuǎn)移單M(404)memora ndum of associati on 公司設(shè)立細(xì)則M

40、 (405)merger 兼并M (406)merger accou nting兼并會(huì)計(jì)M(407)m in ority in terest少數(shù)股權(quán)M (408)mixed cost混合成本N (409) net assets 凈資產(chǎn)N (410) net book value凈帳面價(jià)值N (411) net liquid fun ds凈可變現(xiàn)資金N (412) net margin 凈邊際N (413) net prese nt value(NPV) 凈現(xiàn)值N (414) net profit 凈利潤(rùn)N(415) net realizable value 可變現(xiàn)凈值N(416) net wo

41、rth資產(chǎn)凈值N(417 )n etwork an alysis網(wǎng)絡(luò)分析N(418) no ise干撈N(419) nominal accou nt名義帳戶N(420) no mi nal share capital名義股本N(421) nom inal holdi ng代理持有股份N(422) non-adjusti ng eve nts非調(diào)整事項(xiàng)N(423) non -fi nan cial performa neemeasureme nt非財(cái)務(wù)業(yè)績(jī)計(jì)量N(424) non-in tergrated aeeo unts非綜合報(bào)表N(425)non-li ner programm ing非線

42、性規(guī)劃N(426) non-voti ng shares無(wú)表決權(quán)的股份N(427)n otio nal cost名義成本N(428) number of days stock存貨周轉(zhuǎn)天數(shù)N(429) nu mber of weeks stock存貨周轉(zhuǎn)周數(shù)O (430)objective classification客體分類O(431)obsolesce nee 陳舊O(432)off bala nee sheet finance資產(chǎn)負(fù)債表外籌資O (433)offer for sale標(biāo)價(jià)出售O (434)operati ng budget 經(jīng)營(yíng)預(yù)算O(435)operat ing leas

43、e經(jīng)營(yíng)租賃O(436)operati ng stateme nt營(yíng)業(yè)報(bào)表O(437)operatio n time操作時(shí)間O(438)operati onal con trol經(jīng)營(yíng)控制O(439)operational gearing經(jīng)營(yíng)杠桿O(440)operat ing pla ns經(jīng)營(yíng)計(jì)劃O(441)opport un ity cost機(jī)會(huì)成本O(442)order定單O(443)ord inary shares普通股O(444)out-of-date cheque過(guò)期支票O(jiān)(445)over capitalizatio n過(guò)分資本化O(446)overhead制造費(fèi)用O(447)ove

44、rhead absorpti on rate制造費(fèi)用分配率O (448)overhead cost制造費(fèi)用O(449)overtradi ng超過(guò)營(yíng)業(yè)資金的經(jīng)營(yíng)P (450)paid cheque已付支票P(pán) (451)paid-up share capital認(rèn)定股本P(452)pare nt compa ny母公司P (453)pareto distributio n帕累托分布P (454)participati ng prefere neeshares參與優(yōu)先股P(455)part nership合伙P (456)payable ledger應(yīng)付款項(xiàng)帳戶P (457)payback 回收期

45、P(458)payme nts and receiptsaccou nt收入和支出報(bào)表P(459)payme nts withheld保留款額P(460)payroll工資單P(461)payroll analysis工資分析P(462)perce ntage profit onturno ver禾 U潤(rùn)對(duì)營(yíng)業(yè)額比率P(463)period cost期間成本P(464)perpetual inven tory永續(xù)盤(pán)存P(465)pers onal acco unt記名帳戶P(466)PEPT項(xiàng)目評(píng)審法P(467)petty cash acco unt備用金帳戶P(468)petty cash

46、voucher備用金憑證P(469)physical inven tory實(shí)地盤(pán)存P(470)pla nning計(jì)劃P(471)pla nning horiz on計(jì)劃時(shí)限P (472)pla nning period 計(jì)劃期間P (473)policy cost政策成本P (474)position audit狀況審計(jì)P(475)post bala nee sheet eve nts資產(chǎn)負(fù)債表編后事項(xiàng)P(476)practical capacity實(shí)際生產(chǎn)能力P(477)pre-acquisiti on losses購(gòu)置前損失P(478)pre-acquisiti on profits購(gòu)置前

47、利潤(rùn)P(479)prefere nee shares優(yōu)先股P(480)prefere nee creditors優(yōu)先債權(quán)人P(481)preferred creditors優(yōu)先債權(quán)人P (483)prese nt value 現(xiàn)值P (484)preve ntion cost預(yù)防成本P(485)price ratio市盈率P(486)prime cost主要成本P (487)prime en try-books of 原始分錄登記薄P (488)pri ncipal budget factor主要預(yù)算因素P (489)prior charge capital 優(yōu)先股P (490)prior y

48、ear adjustme nts以前年度調(diào)整P (491)priority base budgeti ng 優(yōu)先順 序體制的預(yù)算P (492)private compa ny私人公司P(493)pro-forma in voice 預(yù)開(kāi)發(fā)票P(pán) (494)problem child問(wèn)號(hào)產(chǎn)品P(495)process cost ing分步成本計(jì)算P(496)process time加工時(shí)間P(497)product cost產(chǎn)品成本P (498)Product life cycle 產(chǎn)品壽命周期P (499)production cost生產(chǎn)成本P (500)producti on cost of

49、 sales 售貨成本P (501)producti on volume ratio 生產(chǎn)業(yè)務(wù)量比率P (502)profit ce nter利潤(rùn)中心P(503)profit per employee 每員工利潤(rùn)P(504)profit reta ined for the year 年度利潤(rùn)留存P (505)profit to turnover ratio利潤(rùn)對(duì)營(yíng)業(yè)額比率P (506)profit-volume graph 利量圖P (507)profitability in dex 盈利指數(shù)P (508)programmi ng 規(guī)劃P (509)project evaluati on an

50、d reviewtech ni que 項(xiàng)目評(píng)審法P(510)projecti on預(yù)計(jì)P(511)promissory n ote本票P(pán)(512)prospectus 募債說(shuō)明書(shū)P(513)provisi ons for liabilities andcharges償債和費(fèi)用準(zhǔn)備P(514)prude nt co ncept穩(wěn)健性概念P(515)public compa ny公開(kāi)公司P(516)purchase order訂購(gòu)單P(517)purchase requisiti on請(qǐng)購(gòu)單P (518)purchase ledger采購(gòu)帳戶Q(519)quality related costs

51、質(zhì)量有關(guān)成本Q(520)queui ng time排隊(duì)時(shí)間R(521)rate 率R(522)ratio 比率R(523)ratio n pyramid比率金字塔R(524)raw material 原材料R(525)receipts and payme ntsaccount收入和支付報(bào)表R (526)receivable ledger應(yīng)收款項(xiàng)帳戶R (527)redeemable shares 可贖回股份R (528)redemption 贖回R (529)registered share capital 注冊(cè)資R (530)rejects 廢品R(531)releva ncy con ce

52、pt相關(guān)性概念R(532)releva nt costs相關(guān)成本R(533)releva nt ran ge相關(guān)范圍R(534)reliability con cept可靠性概念R(535)replaceme nt price重置價(jià)格R (536)report 報(bào)表R (537)reporti ng 報(bào)告R (538)research cost, applied應(yīng)用性研 究成本R (539)research cost, pure or basic理論或基礎(chǔ)研究成本R (540)reserves 留存收益R(541)residual in come剩余收益R(542)respo nsibility cen ter責(zé)任中心R(543)rete ntion money保留款額R (544)return on capital employed 運(yùn)用資本報(bào)酬率R (545)returns 退回R(546)reve nue收入R(547)reve nue cen ter收入中心R(548)reve nue expe nditure收益支出R(549)reve nue in v