public-utility company公用事业公司
purchase cost 采购成本
purchase discount 采购折扣
purchase journal 进货簿,进货日记账
purchase ledger 进货分类账
purchase method( of combination) 购置法,盘购法
purchase order 进货订货单
purchase requisition 请购单
purchasing power 购买力
purchasing power gain and loss购买力损益
put option出售期权,卖方期权
qualification①附保留意见②资历
qualification share 资历股份
qualified acceptance 附条件承兑
qualified endorsement 附条件背书
qualified pension plan 限定退休金计划
qualified report 附保留意见审计报告
qualified stock options限定购股权
qualitative characteristics( of accounting information) 会计信息的质量特征
qualitative factor 质量因素
quality cost 质量成本
quality of earnings 收益质量
quality review 质量检查
quantitative analysis定量分析
quantitative factor数量因素
quantity discount 数量折扣
quantity reorder system 定量订货制度
quantity variance 数量差异
quarterly dividend 季度股利
quarterly statement 季度报表
quasi-contract 准合同
quasi-public company准公营公司
quasi-reorganization 准改组,账面改组
questionablepayment可疑账款
questionnaire on internal control内部控制调查表
quick asset 速动资产
quick liability 速动负债
quick ratio 速动比率
quotation①报价②报价单,行情表
quoted company 证券上市公司
quoted price 牌价
quoted securities 挂牌证券,上市证券
raider firm 掠夺性企业
raising fund 筹措资金
rally跌后回升来源:考试大
random access随机存取
random processing随机处理
random sampling 随机抽样法
random variance 随机变量
random walk hypothesis 随机流动假设
ranking of projects 投资项目排列顺序
rapid amortization 快速摊销
rate ①比率②工资率,费率