P (461)payroll analysis 工资分析
P (462)percentage profit on turnover 利润对营业额比率 P (463)period cost 期间成本
P (464)perpetual inventory 永续盘存 P (465)personal account 记名帐户 P (466)PEPT 项目评审法
P (467)petty cash account 备用金帐户 P (468)petty cash voucher 备用金凭证 P (469)physical inventory 实地盘存 P (470)planning 计划
P (471)planning horizon 计划时限 P (472)planning period 计划期间 P (473)policy cost 政策成本 P (474)position audit 状况审计
P (475)post balance sheet events 资产负债表编后事项 P (476)practical capacity 实际生产能力 P (477)pre-acquisition losses 购置前损失 P (478)pre-acquisition profits 购置前利润 P (479)preference shares 优先股
P (480)preference creditors 优先债权人 P (481)preferred creditors 优先债权人 P (482)prepayments 预付款项 P (483)present value 现值
P (484)prevention cost 预防成本 P (485)price ratio 市盈率 P (486)prime cost 主要成本
P (487)prime entry-books of 原始分录登记薄 P (488)principal budget factor 主要预算因素 P (489)prior charge capital 优先股
P (490)prior year adjustments 以前年度调整
P (491)priority base budgeting 优先顺序体制的预算 P (492)private company 私人公司 P (493)pro-forma invoice 预开发票 P (494)problem child 问号产品
P (495)process costing 分步成本计算 P (496)process time 加工时间 P (497)product cost 产品成本
P (498)Product life cycle 产品寿命周期 P (499)production cost 生产成本
P (500)production cost of sales 售货成本
P (501)production volume ratio 生产业务量比率 P (502)profit center 利润中心
P (503)profit per employee 每员工利润
P (504)profit retained for the year 年度利润留存
P (505)profit to turnover ratio 利润对营业额比率 P (506)profit-volume graph 利量图 P (507)profitability index 盈利指数 page 10
P (508)programming 规划
P (509)project evaluation and review technique 项目评审法 P (510)projection 预计
P (511)promissory note 本票 P (512)prospectus 募债说明书
P (513)provisions for liabilities and charges 偿债和费用准备 P (514)prudent concept 稳健性概念 P (515)public company 公开公司 P (516)purchase order 订购单
P (517)purchase requisition 请购单 P (518)purchase ledger 采购帐户
Q (519)quality related costs 质量有关成本 Q (520)queuing time 排队时间 R (521)rate 率 R (522)ratio 比率
R (523)ration pyramid 比率金字塔 R (524)raw material 原材料
R (525)receipts and payments account 收入和支付报表 R (526)receivable ledger 应收款项帐户 R (527)redeemable shares 可赎回股份 R (528)redemption 赎回
R (529)registered share capital 注册资本 R (530)rejects 废品
R (531)relevancy concept 相关性概念 R (532)relevant costs 相关成本 R (533)relevant range 相关范围
R (534)reliability concept 可靠性概念 R (535)replacement price 重置价格 R (536)report 报表 R (537)reporting 报告
R (538)research cost, applied 应用性研究成本
R (539)research cost, pure or basic 理论或基础研究成本 R (540)reserves 留存收益
R (541)residual income 剩余收益 R (542)responsibility center 责任中心 R (543)retention money 保留款额
R (544)return on capital employed 运用资本报酬率 R (545)returns 退回 R (546)revenue 收入
R (547)revenue center 收入中心
R (548)revenue expenditure 收益支出 R (549)revenue investment 收入性投资 R (550)right issue 认股权发行 R (551)rolling budget 滚动预算 R (552)rolling forecast 滚动预测 S (553)sales ledger 销售分类帐 S (554)sales order 销售定单
S (555)sales per employee 每员工销售额 S (556)scrap 废料
S (557)scrip issue 红股发行
S (558)secured creditors 有担保的债权人 S (559)segmental reporting 分部报告 page 11
S (560)selling cost 销售成本
S (561)semi-fixed cost 半固定成本 S (562)semi-variable cost 半变动成本 S (563)sensitivity analysis 敏感性分析 S (564)service cost center 服务成本中心 S (565)service costing 服务成本计算 S (566)set-up time 安装时间 S (567)shadow prices 影子价格 S (568)share 股票
S (569)share capital 股份资本
S (570)share option scheme 购股权证方案 S (571)share premium 股票溢价 S (572)sight draft 即期汇票
S (573)single-entry book-keeping 单式薄记 S (574)sinking fund 偿债基金 S (575)slack time 松驰时间
S (576)social responsibility cost 社会责任成本 S (577)sole trader 独资经营者
S (578)source and application of funds statement 资金来源和运用表
S (579)special order costing 特殊定单成本计算 S (580)staff costs 职工成本 S (581)standard 标准
S (582)standard accounting practice 标准会计实务 S (583)standard cost 标准成本
S (584)standard costing 标准成本计算
S (585)standard direct labour cost 标准直接人工 S (586)standard hour 标准小时 S (587)standard minute 标准分钟
S (588)standard performace-labour 标准人工业绩 S (589)standard time 标准时间
S (590)standard order 经常性定单 S (591)statement of account 营业帐单 S (592)statement of affairs 财务状况表 S (593)statutory body 法定实体 S (594)stock 存货
S (595)stock control 存货控制 S (596)stock turnover 存货周转率 S (597)stocktaking 盘点存货
S (598)stores requisition 领料申请单
S (599)strategic business unit 战略性经营单位
S (600)strategic management accounting 战略管理会计 S (601)strategic planning 战略计划 S (602)strategy 战略
S (603)subjective classification 主体分类 S (604)subscribed share capital 已认购的股本 S (605)subsidiary undertaking 子公司 S (606)sunk cost 沉没成本
S (607)supply estimate 预算估计 S (608)supply expenditure 预算支出 S (609)suspense account 暂记帐户
S (610)SWOT analysis 长处和短处,机会和威胁分析 page 12
S (611)system 制度,体系
T (612)tactical planning 策略计划 T (613)tactics 策略 T (614)take-over 接收
T (615)tangible asset 有形资产
T (616)tangible fixed asset statement 有形固定资产表 T (617)target cost 目标成本
T (618)terotechnology 设备综合工程学 T (619)throughput accounting 生产量会计 T (620)time 时间
T (621)time sheet 时间记录表 T (622)total assets 总资产
T (623)total quality management 全面质量管理 T (624)total stocks 存货总计
T (625)trade creditors 购货客户(应付帐款) T (626)trade debtors 销货客户(应收帐款)
T (627)trading profit and loss account 营业损益表 T (628)transfer price 转让价格 T (629)transit time 中转时间 T (630)treasurership 财务长制度 T (631)trail balance 试算平衡表 T (632)turnover 营业额
U (633)uncalled share capital 未催缴股本 U (634)under capitalization 不足资本化
U (635)under or over-absorbed overhead 少吸收或多吸收的制造费用 U (636)uniform accounting 统一会计 U (637)uniform costing 统一成本计算 U (638)unissued share capital 未发行股本 V (639)value 价值
V (640)value added 增值
V (641)value analysis 价值分析
V (642)value for money audit 经济效益审计 V (643)variable cost 变动成本
V (644)variable cost of sales 销售的变动成本 V (645)variance 差异
V (646)variance accounting 差异会计
V (647)variance administrative cost 行政管理费用差异 V (648)variance analysis 差异分析 V (649)variance budget 预算差异
V (650)variance direct labour efficiency 直接人工效率差异 V (651)variance direct labour rate 直接人工费率差异 V (652)variance direct labour total 直接人工总差异 V (653)variance direct material mix 直接材料结构差异 V (654)variance direct materials price 直接材料价格差异 V (655)variance direct materials total 直接材料总差异 V (656)variance direct material usage 直接材料用量差异 V (657)variance direct material yield 直接材料产出率差异
V (658)variance fixed production overhead expenditure 固定生产性制
造费用耗费差异
V (659)variance fixed production overhead total 固定生产性制造费用
总差异
V (660)variance fixed production overhead volume 固定生产性制造费
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用业务量差异
V (661)variance market share 市场份额差异 V (662)variance market size 市场规模差异 V (663)variance marketing cost 营销成本差异 V (664)variance operational 经营差异
V (665)variance operational price 经营价格差异 V (666)variance operation usage 经营用量差异 V (667)variance planning 计划差异
V (668)variance planning price 计划价格差异 V (669)variance quality cost 质量成本差异