40、ut-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。

41、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PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP(438) payments withheld 保留款额(439) payroll 工资单(440) payroll analysis 工资分析(441) percentage profit on turnover 利润对营业额比率(442)。

42、period cost 期间成本(443) perpetual inventory 永续盘存(444) personal account 记名账户(445) PEPT 项目评审法(446) petty cash account 备用金账户(447) petty cash voucher 备用金凭证(448) physical inventory 实地盘存(449) planning 计划(450) planning horizon 计划时限(451) planning period 计划期间(452) policy cost 政策成本(453) position audit 状况审计(454) 。

43、 post balance sheet events 资产负债表编后事项(455) practical capacity 实际生产能力(456) pre-acquisition losses 购置前损失(457) pre-acquisition profits 购置前利润(458) preference shares 优先股(459) preference creditors 优先债权人(460) preferred creditors 优先债权人(461) prepayments 预付款项(462) present value 现值(463) prevention cost 预防成本(464 。

44、) price ratio 市盈率(465) prime cost 主要成本(466) prime entry-books of 原始分录登记薄(467) principal budget factor 主要预算因素(468) prior charge capital 优先股(469) prior year adjustments 以前年度调整(470) priority base budgeting 优先顺序体制的预算(471) private company 私人公司(472) pro-forma invoice 预开发票(473) problem child 问号产品(474) proc 。

45、ess costing 分步成本计算(475) process time 加工时间(476) product cost 产品成本(477) Product life cycle 产品寿命周期(478) production cost 生产成本(479) production cost of sales 售货成本(480) production volume ratio 生产业务量比率(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)pr 。

46、ofit 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 。

47、 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 。

48、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 ( 。

49、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 cen 。

50、ter 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S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S。

51、(538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost 半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis 敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (54 。

52、9)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 松弛时间S (555)social responsibility cost 社会责任成本S (556)sole trader 独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order 。

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标题：会计报表|会计报表中的英文( 四 )