M (360)machine hour rate 機(jī)器小時(shí)率

M (361)machine time record 機(jī)器時(shí)間記錄

M (362)managed cost 管理成本

M (363)management accounting 管理會(huì)計(jì)

M (364)management accounting concept 管理會(huì)計(jì)概念

M (365)management accounting guides 管理會(huì)計(jì)指導(dǎo)方針

M (366)management audit 管理審計(jì)

M (367)management buy-out 管理性購買產(chǎn)權(quán)

M (368)management by exception 例外管理原則

M (369)margin 邊際

M (370)margin of safety ration 安全邊際比率

M (371)margin cost 邊際成本

M (372)margin costing 邊際成本計(jì)算

M (373)mark-down 降低標(biāo)價(jià)

M (374)mark-up 提高標(biāo)價(jià)

M (375)market risk premium 市場分險(xiǎn)補(bǔ)償

M (376)market share 市場份額

M (377)marketing cost 營銷成本

M (378)matching concept 配比概念

M (379)materiality concept 重要性概念

M (380)materials requisition 領(lǐng)料單

M (381)materials returned note 退料單

M (382)materials transfer note 材料轉(zhuǎn)移單

M (383)memorandum of association 公司設(shè)立細(xì)則

M (384)merger 兼并

M (385)merger accounting 兼并會(huì)計(jì)

M (386)minority interest 少數(shù)股權(quán)

M (387)mixed cost 混合成本

N (388)net assets 凈資產(chǎn)

N (389)net book value 凈賬面價(jià)值

N (390)net liquid funds 凈可變現(xiàn)資金

N (391)net margin 凈邊際

N (392)net present value(NPV) 凈現(xiàn)值

N (393)net profit 凈利潤

N (394)net realizable value 可變現(xiàn)凈值

N (395)net worth 資產(chǎn)凈值

N (396)network analysis 網(wǎng)絡(luò)分析

N (397)noise 干撈

N (398)nominal account 名義賬戶

N (399)nominal share capital 名義股本

N (400)nominal holding 代理持有股份

N (401)non-adjusting events 非調(diào)整事項(xiàng)

N (402)non-financial performance measurement 非財(cái)務(wù)業(yè)績計(jì)量

N (403)non-integrated accounts 非綜合報(bào)表

N (404)non-liner programming 非線性規(guī)劃

N (405)non-voting shares 無表決權(quán)的股份

N (406)notional cost 名義成本

N (407)number of days stock 存貨周轉(zhuǎn)天數(shù)

N (408)number of weeks stock 存貨周轉(zhuǎn)周數(shù)

O (409)objective classification 客體分類

O (410)obsolescence 陳舊

O (411)off balance sheet finance 資產(chǎn)負(fù)債表外籌資

O (412)offer for sale 標(biāo)價(jià)出售

O (413)operating budget 經(jīng)營預(yù)算

O (414)operating lease 經(jīng)營租賃

O (415)operating statement 營業(yè)報(bào)表

O (416)operation time 操作時(shí)間

O (417)operational control 經(jīng)營控制

O (418)operational gearing 經(jīng)營杠桿

O (419)operating plans 經(jīng)營計(jì)劃

O (420)opportunity cost 機(jī)會(huì)成本

O (421)order 定單

O (422)ordinary shares 普通股

O (423)out-of-date cheque 過期支票

O (424)over capitalization 過分資本化

O (425)overhead 制造費(fèi)用

O (426)overhead absorption rate 制造費(fèi)用分配率

O (427)overhead cost 制造費(fèi)用

O (428)overtrading 超過營業(yè)資金的經(jīng)營

P (429)paid cheque 已付支票

P (430)paid-up share capital 認(rèn)定股本

P (431)parent company 母公司

P (432)pareto distribution 帕累托分布

P (433)participating preference shares 參與優(yōu)先股

P (434)partnership 合伙

P (435)payable ledger 應(yīng)付款項(xiàng)賬戶

P (436)payback 回收期

P (437)payments and receipts account 收入和支出報(bào)表

P (438)payments withheld 保留款額

P (439)payroll 工資單

P (440)payroll analysis 工資分析

P (441)percentage profit on turnover 利潤對營業(yè)額比率

P (442)period cost 期間成本

P (443)perpetual inventory 永續(xù)盤存

P (444)personal account 記名賬戶

P (445)PEPT 項(xiàng)目評審法

P (446)petty cash account 備用金賬戶

P (447)petty cash voucher 備用金憑證

P (448)physical inventory 實(shí)地盤存

P (449)planning 計(jì)劃

P (450)planning horizon 計(jì)劃時(shí)限

P (451)planning period 計(jì)劃期間

P (452)policy cost 政策成本

P (453)position audit 狀況審計(jì)

P (454)post balance sheet events 資產(chǎn)負(fù)債表編后事項(xiàng)

P (455)practical capacity 實(shí)際生產(chǎn)能力

P (456)pre-acquisition losses 購置前損失

P (457)pre-acquisition profits 購置前利潤

P (458)preference shares 優(yōu)先股

P (459)preference creditors 優(yōu)先債權(quán)人

P (460)preferred creditors 優(yōu)先債權(quán)人

P (461)prepayments 預(yù)付款項(xiàng)

P (462)present value 現(xiàn)值

P (463)prevention cost 預(yù)防成本

P (464)price ratio 市盈率

P (465)prime cost 主要成本

P (466)prime entry-books of 原始分錄登記薄

P (467)principal budget factor 主要預(yù)算因素

P (468)prior charge capital 優(yōu)先股

P (469)prior year adjustments 以前年度調(diào)整

P (470)priority base budgeting 優(yōu)先順序體制的預(yù)算

P (471)private company 私人公司

P (472)pro-forma invoice 預(yù)開發(fā)票

P (473)problem child 問號產(chǎn)品

P (474)process costing 分步成本計(jì)算

P (475)process time 加工時(shí)間

P (476)product cost 產(chǎn)品成本

P (477)Product life cycle 產(chǎn)品壽命周期

P (478)production cost 生產(chǎn)成本

P (479)production cost of sales 售貨成本

P (480)production volume ratio 生產(chǎn)業(yè)務(wù)量比率

P (481)profit center 利潤中心

P (482)profit per employee 每員工利潤

P (483)profit retained for the year 年度利潤留存

P (484)profit to turnover ratio 利潤對營業(yè)額比率

P (485)profit-volume graph 利量圖

P (486)profitability index 盈利指數(shù)

P (487)programming 規(guī)劃

P (488)project evaluation and review technique 項(xiàng)目評審法

P (489)projection 預(yù)計(jì)

P (490)promissory note 本票

P (491)prospectus 募債說明書

P (492)provisions for liabilities and charges 償債和費(fèi)用準(zhǔn)備

P (493)prudent concept 穩(wěn)健性概念

P (494)public company 公開公司

P (495)purchase order 訂購單

P (496)purchase requisition 請購單

P (497)purchase ledger 采購賬戶

Q (498)quality related costs 質(zhì)量有關(guān)成本

Q (499)queuing time 排隊(duì)時(shí)間

R (500)rate 率

R (501)ratio 比率

R (502)ration pyramid 比率金字塔

R (503)raw material 原材料

R (504)receipts and payments account 收入和支付報(bào)表

R (505)receivable ledger 應(yīng)收款項(xiàng)賬戶

R (506)redeemable shares 可贖回股份

R (507)redemption 贖回

R (508)registered share capital 注冊資本

R (509)rejects 廢品

R (510)relevancy concept 相關(guān)性概念

R (511)relevant costs 相關(guān)成本

R (512)relevant range 相關(guān)范圍

R (513)reliability concept 可靠性概念

R (514)replacement price 重置價(jià)格

R (515)report 報(bào)表

R (516)reporting 報(bào)告

R (517)research cost, applied 應(yīng)用性研究成本

R (518)research cost, pure or basic 理論或基礎(chǔ)研究成本

R (519)reserves 留存收益

R (520)residual income 剩余收益

R (521)responsibility center 責(zé)任中心

R (522)retention money 保留款額

R (523)return on capital employed 運(yùn)用資本報(bào)酬率

R (524)returns 退回

R (525)revenue 收入

R (526)revenue center 收入中心

R (527)revenue expenditure 收益支出

R (528)revenue investment 收入性投資

R (529)right issue 認(rèn)股權(quán)發(fā)行

R (530)rolling budget 滾動(dòng)預(yù)算

R (531)rolling forecast 滾動(dòng)預(yù)測