P (495)process costing 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)production cost of sales 售貨成本
P (501)production volume ratio 生產(chǎn)業(yè)務(wù)量比率
P (502)profit center 利潤(rùn)中心
P (503)profit per employee 每員工利潤(rùn)
P (504)profit retained 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 index 盈利指數(shù)
P (508)programming 規(guī)劃
P (509)project evaluation and review technique 項(xiàng)目評(píng)審法
P (510)projection 預(yù)計(jì)
P (511)promissory note 本票
P (512)prospectus 募債說明書
P (513)provisions for liabilities and charges 償債和費(fèi)用準(zhǔn)備
P (514)prudent concept 穩(wěn)健性概念
P (515)public company 公開公司
P (516)purchase order 訂購(gòu)單
P (517)purchase requisition 請(qǐng)購(gòu)單
P (518)purchase ledger 采購(gòu)帳戶
Q (519)quality related costs 質(zhì)量有關(guān)成本
Q (520)queuing time 排隊(duì)時(shí)間
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)資本
R (530)rejects 廢品
R (531)relevancy concept 相關(guān)性概念
R (532)relevant costs 相關(guān)成本
R (533)relevant range 相關(guān)范圍
R (534)reliability concept 可靠性概念
R (535)replacement price 重置價(jià)格
R (536)report 報(bào)表
R (537)reporting 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 income 剩余收益
R (542)responsibility center 責(zé)任中心
R (543)retention 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)revenue 收入
R (547)revenue center 收入中心
R (548)revenue expenditure 收益支出
R (549)revenue investment 收入性投資
R (550)right issue 認(rèn)股權(quán)發(fā)行
R (551)rolling budget 滾動(dòng)預(yù)算
R (552)rolling forecast 滾動(dòng)預(yù)測(cè)
S (553)sales ledger 銷售分類帳
S (554)sales order 銷售定單
S (555)sales per employee 每員工銷售額
S (556)scrap 廢料
S (557)scrip issue 紅股發(fā)行
S (558)secured creditors 有擔(dān)保的債權(quán)人
S (559)segmental reporting 分部報(bào)告
S (560)selling cost 銷售成本
S (561)semi-fixed cost 半固定成本
S (562)semi-variable cost 半變動(dòng)成本
S (563)sensitivity analysis 敏感性分析
S (564)service cost center 服務(wù)成本中心
S (565)service costing 服務(wù)成本計(jì)算
S (566)set-up time 安裝時(shí)間
S (567)shadow prices 影子價(jià)格
S (568)share 股票
S (569)share capital 股份資本
S (570)share option scheme 購(gòu)股權(quán)證方案
S (571)share premium 股票溢價(jià)
S (572)sight draft 即期匯票
S (573)single-entry book-keeping 單式薄記
S (574)sinking fund 償債基金
S (575)slack time 松馳時(shí)間
S (576)social responsibility cost 社會(huì)責(zé)任成本
S (577)sole trader 獨(dú)資經(jīng)營(yíng)者
S (578)source and application of funds statement 資金來源和運(yùn)用表
S (579)special order costing 特殊定單成本計(jì)算
S (580)staff costs 職工成本
S (581)standard 標(biāo)準(zhǔn)
S (582)standard accounting practice 標(biāo)準(zhǔn)會(huì)計(jì)實(shí)務(wù)
S (583)standard cost 標(biāo)準(zhǔn)成本
S (584)standard costing 標(biāo)準(zhǔn)成本計(jì)算
S (585)standard direct labour cost 標(biāo)準(zhǔn)直接人工
S (586)standard hour 標(biāo)準(zhǔn)小時(shí)
S (587)standard minute 標(biāo)準(zhǔn)分鐘
S (588)standard performace-labour 標(biāo)準(zhǔn)人工業(yè)績(jī)
S (589)standard time 標(biāo)準(zhǔn)時(shí)間
S (590)standard order 經(jīng)常性定單
S (591)statement of account 營(yíng)業(yè)帳單
S (592)statement of affairs 財(cái)務(wù)狀況表
S (593)statutory body 法定實(shí)體
S (594)stock 存貨
S (595)stock control 存貨控制
S (596)stock turnover 存貨周轉(zhuǎn)率
S (597)stocktaking 盤點(diǎn)存貨
S (598)stores requisition 領(lǐng)料申請(qǐng)單
S (599)strategic business unit 戰(zhàn)略性經(jīng)營(yíng)單位
P (495)process costing 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)production cost of sales 售貨成本
P (501)production volume ratio 生產(chǎn)業(yè)務(wù)量比率
P (502)profit center 利潤(rùn)中心
P (503)profit per employee 每員工利潤(rùn)
P (504)profit retained 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 index 盈利指數(shù)
P (508)programming 規(guī)劃
P (509)project evaluation and review technique 項(xiàng)目評(píng)審法
P (510)projection 預(yù)計(jì)
P (511)promissory note 本票
P (512)prospectus 募債說明書
P (513)provisions for liabilities and charges 償債和費(fèi)用準(zhǔn)備
P (514)prudent concept 穩(wěn)健性概念
P (515)public company 公開公司
P (516)purchase order 訂購(gòu)單
P (517)purchase requisition 請(qǐng)購(gòu)單
P (518)purchase ledger 采購(gòu)帳戶
Q (519)quality related costs 質(zhì)量有關(guān)成本
Q (520)queuing time 排隊(duì)時(shí)間
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)資本
R (530)rejects 廢品
R (531)relevancy concept 相關(guān)性概念
R (532)relevant costs 相關(guān)成本
R (533)relevant range 相關(guān)范圍
R (534)reliability concept 可靠性概念
R (535)replacement price 重置價(jià)格
R (536)report 報(bào)表
R (537)reporting 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 income 剩余收益
R (542)responsibility center 責(zé)任中心
R (543)retention 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)revenue 收入
R (547)revenue center 收入中心
R (548)revenue expenditure 收益支出
R (549)revenue investment 收入性投資
R (550)right issue 認(rèn)股權(quán)發(fā)行
R (551)rolling budget 滾動(dòng)預(yù)算
R (552)rolling forecast 滾動(dòng)預(yù)測(cè)
S (553)sales ledger 銷售分類帳
S (554)sales order 銷售定單
S (555)sales per employee 每員工銷售額
S (556)scrap 廢料
S (557)scrip issue 紅股發(fā)行
S (558)secured creditors 有擔(dān)保的債權(quán)人
S (559)segmental reporting 分部報(bào)告
S (560)selling cost 銷售成本
S (561)semi-fixed cost 半固定成本
S (562)semi-variable cost 半變動(dòng)成本
S (563)sensitivity analysis 敏感性分析
S (564)service cost center 服務(wù)成本中心
S (565)service costing 服務(wù)成本計(jì)算
S (566)set-up time 安裝時(shí)間
S (567)shadow prices 影子價(jià)格
S (568)share 股票
S (569)share capital 股份資本
S (570)share option scheme 購(gòu)股權(quán)證方案
S (571)share premium 股票溢價(jià)
S (572)sight draft 即期匯票
S (573)single-entry book-keeping 單式薄記
S (574)sinking fund 償債基金
S (575)slack time 松馳時(shí)間
S (576)social responsibility cost 社會(huì)責(zé)任成本
S (577)sole trader 獨(dú)資經(jīng)營(yíng)者
S (578)source and application of funds statement 資金來源和運(yùn)用表
S (579)special order costing 特殊定單成本計(jì)算
S (580)staff costs 職工成本
S (581)standard 標(biāo)準(zhǔn)
S (582)standard accounting practice 標(biāo)準(zhǔn)會(huì)計(jì)實(shí)務(wù)
S (583)standard cost 標(biāo)準(zhǔn)成本
S (584)standard costing 標(biāo)準(zhǔn)成本計(jì)算
S (585)standard direct labour cost 標(biāo)準(zhǔn)直接人工
S (586)standard hour 標(biāo)準(zhǔn)小時(shí)
S (587)standard minute 標(biāo)準(zhǔn)分鐘
S (588)standard performace-labour 標(biāo)準(zhǔn)人工業(yè)績(jī)
S (589)standard time 標(biāo)準(zhǔn)時(shí)間
S (590)standard order 經(jīng)常性定單
S (591)statement of account 營(yíng)業(yè)帳單
S (592)statement of affairs 財(cái)務(wù)狀況表
S (593)statutory body 法定實(shí)體
S (594)stock 存貨
S (595)stock control 存貨控制
S (596)stock turnover 存貨周轉(zhuǎn)率
S (597)stocktaking 盤點(diǎn)存貨
S (598)stores requisition 領(lǐng)料申請(qǐng)單
S (599)strategic business unit 戰(zhàn)略性經(jīng)營(yíng)單位
S (600)strategic management accounting 戰(zhàn)略管理會(huì)計(jì)
S (601)strategic planning 戰(zhàn)略計(jì)劃
S (602)strategy 戰(zhàn)略
S (603)subjective classification 主體分類
S (604)subscribed share capital 已認(rèn)購(gòu)的股本
S (605)subsidiary undertaking 子公司
S (606)sunk cost 沉沒成本
S (607)supply estimate 預(yù)算估計(jì)
S (608)supply expenditure 預(yù)算支出
S (609)suspense account 暫記帳戶
S (610)SWOT analysis 長(zhǎng)處和短處,
S (600)strategic management accounting 戰(zhàn)略管理會(huì)計(jì)
S (601)strategic planning 戰(zhàn)略計(jì)劃
S (602)strategy 戰(zhàn)略
S (603)subjective classification 主體分類
S (604)subscribed share capital 已認(rèn)購(gòu)的股本
S (605)subsidiary undertaking 子公司
S (606)sunk cost 沉沒成本
S (607)supply estimate 預(yù)算估計(jì)
S (608)supply expenditure 預(yù)算支出
S (609)suspense account 暫記帳戶
S (610)SWOT analysis 長(zhǎng)處和短處,