2901plant assets 廠房設(shè)備資產(chǎn)
2902plant ledger 廠房設(shè)備分類賬
2903plastic money 塑料貨幣
2904pledge抵押
2905pledged asset抵押資產(chǎn)
2906plow back再投資
2907plug 倒軋數(shù)
2908point 點(diǎn)
2909point of sale ①銷售點(diǎn)②銷售時(shí)點(diǎn)
2910policy①政策,方針②保險(xiǎn)單,保單
2911political contribution 政治性捐款
2912political risk 政治風(fēng)險(xiǎn)
2913pooling of capital 集資經(jīng)營(yíng)
2914pooling of interests 股權(quán)聯(lián)營(yíng)
2915pooling of interests method( of combination) 聯(lián)營(yíng)法,股權(quán)聯(lián)營(yíng)法
2916population 總體
2917portable computer 手提式電子計(jì)算機(jī)
2918portfolio 證券組合投資,證券搭配投資
2919portfolio management 證券組合投資管理
2920portfolio risk 證券組合投資風(fēng)險(xiǎn)
2921position①財(cái)務(wù)狀況②頭寸
2922position statement 財(cái)務(wù)狀況表
2923positive confirmation 正面詢證,正面查證
2924positive variance 正差異
2925post①過(guò)賬②事后
2926post-audit事后審計(jì)
2927post balance sheet events結(jié)賬后會(huì)計(jì)事項(xiàng)
2928post-closing trial balance 結(jié)賬后試算表
2929post-date 填遲日期
2930post-dated check填遲日期支票
2931posting 過(guò)賬
2932posting reference 過(guò)賬索引
2933postponable cost 可延緩成本
2934postulate of accounting會(huì)計(jì)假設(shè)
2935potentially dilutive security 潛在性稀釋證券
2936power of alienation轉(zhuǎn)讓權(quán)
2937power of attorney代理權(quán)
2938practical capacity 實(shí)際生產(chǎn)能力
2939practical insolvency 實(shí)際無(wú)力償付
2940practicing accountant 開(kāi)業(yè)會(huì)計(jì)師,執(zhí)業(yè)會(huì)計(jì)師
2941pre-acquisition income 盤(pán)購(gòu)前收益
2942pre-audit 事前審計(jì)
2943precious metals 貴金屬
2944predate 填早日期
2945predecessor auditor前任審計(jì)師
2946predecessor company 前公司,被接管公司
2947predetermined overhead rate 預(yù)定間接費(fèi)用分配率
2948prediction 預(yù)估,預(yù)測(cè)
2949predictive ability 預(yù)測(cè)能力
2950preemptive right 優(yōu)先購(gòu)股權(quán)
2902plant ledger 廠房設(shè)備分類賬
2903plastic money 塑料貨幣
2904pledge抵押
2905pledged asset抵押資產(chǎn)
2906plow back再投資
2907plug 倒軋數(shù)
2908point 點(diǎn)
2909point of sale ①銷售點(diǎn)②銷售時(shí)點(diǎn)
2910policy①政策,方針②保險(xiǎn)單,保單
2911political contribution 政治性捐款
2912political risk 政治風(fēng)險(xiǎn)
2913pooling of capital 集資經(jīng)營(yíng)
2914pooling of interests 股權(quán)聯(lián)營(yíng)
2915pooling of interests method( of combination) 聯(lián)營(yíng)法,股權(quán)聯(lián)營(yíng)法
2916population 總體
2917portable computer 手提式電子計(jì)算機(jī)
2918portfolio 證券組合投資,證券搭配投資
2919portfolio management 證券組合投資管理
2920portfolio risk 證券組合投資風(fēng)險(xiǎn)
2921position①財(cái)務(wù)狀況②頭寸
2922position statement 財(cái)務(wù)狀況表
2923positive confirmation 正面詢證,正面查證
2924positive variance 正差異
2925post①過(guò)賬②事后
2926post-audit事后審計(jì)
2927post balance sheet events結(jié)賬后會(huì)計(jì)事項(xiàng)
2928post-closing trial balance 結(jié)賬后試算表
2929post-date 填遲日期
2930post-dated check填遲日期支票
2931posting 過(guò)賬
2932posting reference 過(guò)賬索引
2933postponable cost 可延緩成本
2934postulate of accounting會(huì)計(jì)假設(shè)
2935potentially dilutive security 潛在性稀釋證券
2936power of alienation轉(zhuǎn)讓權(quán)
2937power of attorney代理權(quán)
2938practical capacity 實(shí)際生產(chǎn)能力
2939practical insolvency 實(shí)際無(wú)力償付
2940practicing accountant 開(kāi)業(yè)會(huì)計(jì)師,執(zhí)業(yè)會(huì)計(jì)師
2941pre-acquisition income 盤(pán)購(gòu)前收益
2942pre-audit 事前審計(jì)
2943precious metals 貴金屬
2944predate 填早日期
2945predecessor auditor前任審計(jì)師
2946predecessor company 前公司,被接管公司
2947predetermined overhead rate 預(yù)定間接費(fèi)用分配率
2948prediction 預(yù)估,預(yù)測(cè)
2949predictive ability 預(yù)測(cè)能力
2950preemptive right 優(yōu)先購(gòu)股權(quán)