M (397)market share 市場份額
M (398)marketing cost 營銷成本
M (399)matching concept 配比概念
M (400)materiality concept 重要性概念
M (401)materials requisition 領(lǐng)料單
M (402)materials returned note 退料單
M (403)materials transfer note 材料轉(zhuǎn)移單
M (404)memorandum of association 公司設(shè)立細則
M (405)merger 兼并
M (406)merger accounting 兼并會計
M (407)minority interest 少數(shù)股權(quán)
M (408)mixed cost 混合成本
N (409)net assets 凈資產(chǎn)
N (410)net book value 凈帳面價值
N (411)net liquid funds 凈可變現(xiàn)資金
N (412)net margin 凈邊際
N (413)net present value(NPV) 凈現(xiàn)值
N (414)net profit 凈利潤
N (415)net realizable value 可變現(xiàn)凈值
N (416)net worth 資產(chǎn)凈值
N (417)network analysis 網(wǎng)絡(luò)分析
N (418)noise 干撈
N (419)nominal account 名義帳戶
N (420)nominal share capital 名義股本
N (421)nominal holding 代理持有股份
N (422)non-adjusting events 非調(diào)整事項
N (423)non-financial performance measurement 非財務業(yè)績計量
N (424)non-intergrated accounts 非綜合報表
N (425)non-liner programming 非線性規(guī)劃
N (426)non-voting shares 無表決權(quán)的股份
N (427)notional cost 名義成本
N (428)number of days stock 存貨周轉(zhuǎn)天數(shù)
N (429)number of weeks stock 存貨周轉(zhuǎn)周數(shù)
O (430)objective classification 客體分類
O (431)obsolescence 陳舊
O (432)off balance sheet finance 資產(chǎn)負債表外籌資
O (433)offer for sale 標價出售
O (434)operating budget 經(jīng)營預算
O (435)operating lease 經(jīng)營租賃
O (436)operating statement 營業(yè)報表
O (437)operation time 操作時間
O (438)operational control 經(jīng)營控制
O (439)operational gearing 經(jīng)營杠桿
O (440)operating plans 經(jīng)營計劃
O (441)opportunity cost 機會成本
O (442)order 定單
O (443)ordinary shares 普通股
O (444)out-of-date cheque 過期支票
O (445)over capitalization 過分資本化
O (446)overhead 制造費用
O (447)overhead absorption rate 制造費用分配率
O (448)overhead cost 制造費用
O (449)overtrading 超過營業(yè)資金的經(jīng)營
P (450)paid cheque 已付支票
P (451)paid-up share capital 認定股本
P (452)parent company 母公司
P (453)pareto distribution 帕累托分布
P (454)participating preference shares 參與優(yōu)先股
P (455)partnership 合伙
P (456)payable ledger 應付款項帳戶
P (457)payback 回收期
P (458)payments and receipts account 收入和支出報表
P (459)payments withheld 保留款額
P (460)payroll 工資單
P (461)payroll analysis 工資分析
P (462)percentage profit on turnover 利潤對營業(yè)額比率
P (463)period cost 期間成本
P (464)perpetual inventory 永續(xù)盤存
P (465)personal account 記名帳戶
P (466)PEPT 項目評審法
P (467)petty cash account 備用金帳戶
P (468)petty cash voucher 備用金憑證
P (469)physical inventory 實地盤存
P (470)planning 計劃
P (471)planning horizon 計劃時限
P (472)planning period 計劃期間
P (473)policy cost 政策成本
P (474)position audit 狀況審計
P (475)post balance sheet events 資產(chǎn)負債表編后事項
P (476)practical capacity 實際生產(chǎn)能力
P (477)pre-acquisition losses 購置前損失
P (478)pre-acquisition profits 購置前利潤
P (479)preference shares 優(yōu)先股
P (480)preference creditors 優(yōu)先債權(quán)人
P (481)preferred creditors 優(yōu)先債權(quán)人
P (482)prepayments 預付款項
P (483)present value 現(xiàn)值
P (484)prevention cost 預防成本
P (485)price ratio 市盈率
P (486)prime cost 主要成本
P (487)prime entry-books of 原始分錄登記薄
P (488)principal budget factor 主要預算因素
P (489)prior charge capital 優(yōu)先股
P (490)prior year adjustments 以前年度調(diào)整
P (491)priority base budgeting 優(yōu)先順序體制的預算
P (492)private company 私人公司
P (493)pro-forma invoice 預開發(fā)票
P (494)problem child 問號產(chǎn)品
，我們將會及時處理。