M (360)machine hour rate 机器小时率
M (361)machine time record 机器时间记录
M (362)managed cost 管理成本
M (363)management accounting 管理会计
M (364)management accounting concept 管理会计概念
M (365)management accounting guides 管理会计指导方针
M (366)management audit 管理审计
M (367)management buy-out 管理性购买产权
M (368)management by exception 例外管理原则
M (369)margin 边际
M (370)margin of safety ration 安全边际比率
M (371)margin cost 边际成本
M (372)margin costing 边际成本计算
M (373)mark-down 降低标价
M (374)mark-up 提高标价
M (375)market risk premium 市场分险补偿
M (376)market share 市场份额
M (377)marketing cost 营销成本
M (378)matching concept 配比概念
M (379)materiality concept 重要性概念
M (380)materials requisition 领料单
M (381)materials returned note 退料单
M (382)materials transfer note 材料转移单
M (383)memorandum of association 公司设立细则
M (384)merger 兼并
M (385)merger accounting 兼并会计
M (386)minority interest 少数股权
M (387)mixed cost 混合成本
N (388)net assets 净资产
N (389)net book value 净账面价值
N (390)net liquid funds 净可变现资金
N (391)net margin 净边际
N (392)net present value(NPV) 净现值
N (393)net profit 净利润
N (394)net realizable value 可变现净值
N (395)net worth 资产净值
N (396)network analysis 网络分析
N (397)noise 干捞
N (398)nominal account 名义账户
N (399)nominal share capital 名义股本
N (400)nominal holding 代理持有股份
N (401)non-adjusting events 非调整事项
N (402)non-financial performance measurement 非财务业绩计量
N (403)non-integrated accounts 非综合报表
N (404)non-liner programming 非线性规划
N (405)non-voting shares 无表决权的股份
N (406)notional cost 名义成本
N (407)number of days stock 存货周转天数
N (408)number of weeks stock 存货周转周数
O (409)objective classification 客体分类
O (410)obsolescence 陈旧
O (411)off balance sheet finance 资产负债表外筹资
O (412)offer for sale 标价出售
O (413)operating budget 经营预算
O (414)operating lease 经营租赁
O (415)operating statement 营业报表
O (416)operation time 操作时间
O (417)operational control 经营控制
O (418)operational gearing 经营杠杆
O (419)operating plans 经营计划
O (420)opportunity cost 机会成本
O (421)order 定单
O (422)ordinary shares 普通股
O (423)out-of-date cheque 过期支票
O (424)over capitalization 过分资本化
O (425)overhead 制造费用
O (426)overhead absorption rate 制造费用分配率
O (427)overhead cost 制造费用
O (428)overtrading 超过营业资金的经营
P (429)paid cheque 已付支票
P (430)paid-up share capital 认定股本
P (431)parent company 母公司
P (432)pareto distribution 帕累托分布
P (433)participating preference shares 参与优先股
P (434)partnership 合伙
P (435)payable ledger 应付款项账户
P (436)payback 回收期
P (437)payments and receipts account 收入和支出报表
P (438)payments withheld 保留款额
P (439)payroll 工资单
P (440)payroll analysis 工资分析
P (441)percentage profit on turnover 利润对营业额比率
P (442)period cost 期间成本
P (443)perpetual inventory 永续盘存
P (444)personal account 记名账户
P (445)PEPT 项目评审法
P (446)petty cash account 备用金账户
P (447)petty cash voucher 备用金凭证
P (448)physical inventory 实地盘存
P (449)planning 计划
P (450)planning horizon 计划时限
P (451)planning period 计划期间
P (452)policy cost 政策成本
P (453)position audit 状况审计
P (454)post balance sheet events 资产负债表编后事项
P (455)practical capacity 实际生产能力
P (456)pre-acquisition losses 购置前损失
P (457)pre-acquisition profits 购置前利润
P (458)preference shares 优先股
P (459)preference creditors 优先债权人
P (460)preferred creditors 优先债权人
P (461)prepayments 预付款项
P (462)present value 现值
P (463)prevention cost 预防成本
P (464)price ratio 市盈率
P (465)prime cost 主要成本
P (466)prime entry-books of 原始分录登记薄
P (467)principal budget factor 主要预算因素
P (468)prior charge capital 优先股
P (469)prior year adjustments 以前年度调整
P (470)priority base budgeting 优先顺序体制的预算
P (471)private company 私人公司
P (472)pro-forma invoice 预开发票
P (473)problem child 问号产品
P (474)process costing 分步成本计算
P (475)process time 加工时间
P (476)product cost 产品成本
P (477)Product life cycle 产品寿命周期
P (478)production cost 生产成本
P (479)production cost of sales 售货成本
P (480)production volume ratio 生产业务量比率
P (481)profit center 利润中心
P (482)profit per employee 每员工利润
P (483)profit retained for the year 年度利润留存
P (484)profit to turnover ratio 利润对营业额比率
P (485)profit-volume graph 利量图
P (486)profitability index 盈利指数
P (487)programming 规划
P (488)project evaluation and review technique 项目评审法
P (489)projection 预计
P (490)promissory note 本票
P (491)prospectus 募债说明书
P (492)provisions for liabilities and charges 偿债和费用准备
P (493)prudent concept 稳健性概念
P (494)public company 公开公司
P (495)purchase order 订购单
P (496)purchase requisition 请购单
P (497)purchase ledger 采购账户
Q (498)quality related costs 质量有关成本
Q (499)queuing time 排队时间
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 收入和支付报表
R (505)receivable ledger 应收款项账户
R (506)redeemable shares 可赎回股份
R (507)redemption 赎回
R (508)registered share capital 注册资本
R (509)rejects 废品
R (510)relevancy concept 相关性概念
R (511)relevant costs 相关成本
R (512)relevant range 相关范围
R (513)reliability concept 可靠性概念
R (514)replacement price 重置价格
R (515)report 报表
R (516)reporting 报告
R (517)research cost, applied 应用性研究成本
R (518)research cost, pure or basic 理论或基础研究成本
R (519)reserves 留存收益
R (520)residual income 剩余收益
R (521)responsibility center 责任中心
R (522)retention money 保留款额
R (523)return on capital employed 运用资本报酬率
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 收入性投资
R (529)right issue 认股权发行
R (530)rolling budget 滚动预算
R (531)rolling forecast 滚动预测