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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   |
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