N (409)net assets 净资产
N (410)net book value 净帐面价值
N (411)net liquid funds 净可变现资金
N (412)net margin 净边际
N (413)net present value(NPV) 净现值
N (414)net profit 净利润
N (415)net realizable value 可变现净值
N (416)net worth 资产净值
N (417)network analysis 网络分析
N (418)noise 干捞
N (419)nominal account 名义帐户
N (420)nominal share capital 名义股本
N (421)nominal holding 代理持有股份
N (422)non-adjusting events 非调整事项 N (423)non-financial performance measurement 非财务业绩计量
N (424)non-intergrated accounts 非综合报表 N (425)non-liner programming 非线性规划
N (426)non-voting shares 无表决权的股份
N (427)notional cost 名义成本
N (428)number of days stock 存货周转天数
N (429)number of weeks stock 存货周转周数
O (430)objective classification 客体分类
O (431)obsolescence 陈旧
O (432)off balance sheet finance 资产负债表外筹资
O (433)offer for sale 标价出售
O (434)operating budget 经营预算
O (435)operating lease 经营租赁 O (436)operating statement 营业报表
O (437)operation time 操作时间
O (438)operational control 经营控制
O (439)operational gearing 经营杠杆 O (440)operating plans 经营计划
O (441)opportunity cost 机会成本
O (442)order 定单
O (443)ordinary shares 普通股
O (444)out-of-date cheque 过期支票
O (445)over capitalization 过分资本化
O (446)overhead 制造费用
O (447)overhead absorption rate 制造费用分配率
O (448)overhead cost 制造费用
O (449)overtrading 超过营业资金的经营
P (450)paid cheque 已付支票
P (451)paid-up share capital 认定股本
P (452)parent company 母公司
P (453)pareto distribution 帕累托分布
P (454)participating preference shares 参与优先股
P (455)partnership 合伙
P (456)payable ledger 应付款项帐户
P (457)payback 回收期
P (458)payments and receipts account 收入和支出报表
P (459)payments withheld 保留款额
P (460)payroll 工资单
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
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 (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 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
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
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
S (611)system 制度,体系