2901plant assets 廠房設備資產(chǎn)
2902plant ledger 廠房設備分類賬
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
2909point of sale ①銷售點②銷售時點
2910policy①政策,方針②保險單,保單
2911political contribution 政治性捐款
2912political risk 政治風險
2913pooling of capital 集資經(jīng)營
2914pooling of interests 股權(quán)聯(lián)營
2915pooling of interests method( of combination) 聯(lián)營法,股權(quán)聯(lián)營法
2916population 總體
2917portable computer 手提式電子計算機
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 證券組合投資風險
2921position①財務狀況②頭寸
2922position statement 財務狀況表
2923positive confirmation 正面詢證,正面查證
2924positive variance 正差異
2925post①過賬②事后
2926post-audit事后審計
2927post balance sheet events結(jié)賬后會計事項
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 過賬
2932posting reference 過賬索引
2933postponable cost 可延緩成本
2934postulate of accounting會計假設
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 實際生產(chǎn)能力
2939practical insolvency 實際無力償付
2940practicing accountant 開業(yè)會計師,執(zhí)業(yè)會計師
2941pre-acquisition income 盤購前收益
2942pre-audit 事前審計
2943precious metals 貴金屬
2944predate 填早日期
2945predecessor auditor前任審計師
2946predecessor company 前公司,被接管公司
2947predetermined overhead rate 預定間接費用分配率
2948prediction 預估,預測
2949predictive ability 預測能力
2950preemptive right 優(yōu)先購股權(quán)
2902plant ledger 廠房設備分類賬
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
2909point of sale ①銷售點②銷售時點
2910policy①政策,方針②保險單,保單
2911political contribution 政治性捐款
2912political risk 政治風險
2913pooling of capital 集資經(jīng)營
2914pooling of interests 股權(quán)聯(lián)營
2915pooling of interests method( of combination) 聯(lián)營法,股權(quán)聯(lián)營法
2916population 總體
2917portable computer 手提式電子計算機
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 證券組合投資風險
2921position①財務狀況②頭寸
2922position statement 財務狀況表
2923positive confirmation 正面詢證,正面查證
2924positive variance 正差異
2925post①過賬②事后
2926post-audit事后審計
2927post balance sheet events結(jié)賬后會計事項
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 過賬
2932posting reference 過賬索引
2933postponable cost 可延緩成本
2934postulate of accounting會計假設
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 實際生產(chǎn)能力
2939practical insolvency 實際無力償付
2940practicing accountant 開業(yè)會計師,執(zhí)業(yè)會計師
2941pre-acquisition income 盤購前收益
2942pre-audit 事前審計
2943precious metals 貴金屬
2944predate 填早日期
2945predecessor auditor前任審計師
2946predecessor company 前公司,被接管公司
2947predetermined overhead rate 預定間接費用分配率
2948prediction 預估,預測
2949predictive ability 預測能力
2950preemptive right 優(yōu)先購股權(quán)