Category: Dictionary (Accounting, Tax, Auditing)

“Rate of tax” សូមមើល “tax rate” តាម Link => https://buykhmerbook.com/tax-rate/ នេះ

“Random sampling” សូមមើល “random number sampling” តាម Link => https://buykhmerbook.com/random-number-sampling/ នេះ

“Pure capital” សូមមើល “Net capital” តាម Link => https://buykhmerbook.com/net-capital/ នេះ

“Purchasing power loss” សូមមើល “Monetary loss” តាម Link => https://buykhmerbook.com/monetary-loss/ នេះ

“Purchasing power gain” សូមមើល “Monetary gain” តាម Link => https://buykhmerbook.com/monetary-gain/ នេះ

“Purchase accounting” សូមមើល “Purchase method” តាម Link => https://buykhmerbook.com/purchase-method/ នេះ

“Pump priming” សូមមើល “Deficit financing” តាម Link => https://buykhmerbook.com/deficit-financing/ នេះ

“Publicly traded partnership” សូមមើល “Master limited partnership” តាម Link => https://buykhmerbook.com/master-limited-partnership/ នេះ

“Publicly held company” សូមមើល “Public company” តាម Link => https://buykhmerbook.com/public-company/ នេះ

“Public limited partnership” សូមមើល “Master limited partnership” តាម Link => https://buykhmerbook.com/master-limited-partnership/ នេះ

“Public audit” សូមមើល “External audit” តាម Link => https://buykhmerbook.com/external-audit/ នេះ

“Provision for income taxes a/c” សូមមើល “income tax expense account” តាម Link => https://buykhmerbook.com/income-tax-expense-account/ នេះ

“Provisional account” សូមមើល “Nominal account” តាម Link => https://buykhmerbook.com/nominal-account/ នេះ

“Prototype plan” សូមមើល “Master pension plan” តាម Link =>https://buykhmerbook.com/master-pension-plan/ នេះ

“Prospective cost” សូមមើល “Future cost” តាម Link => https://buykhmerbook.com/future-cost/ នេះ

“Proprietorship equation” សូមមើល “Accounting equation” តាម Link => https://buykhmerbook.com/accounting-equation/ នេះ

“Proprietary company” សូមមើល “Controlling corporation” តាម Link => https://buykhmerbook.com/controlling-corporation/ នេះ

“Proprietary” សូមមើល “Controlling corporation” តាម Link => https://buykhmerbook.com/controlling-corporation/ នេះ

“Proper journal” សូមមើល “General journal” តាម Link => https://buykhmerbook.com/general-journal/ នេះ

“Promise to pay” សូមមើល “Acceptance” តាម Link => https://buykhmerbook.com/acceptance/ នេះ

“Projected cost” សូមមើល “Predetermined cost, Standard cost” តាម Link =>
https://buykhmerbook.com/predetermined-cost/

https://buykhmerbook.com/standard-cost/នេះ

“Program audit” សូមមើល “Operating audit” តាម Link => https://buykhmerbook.com/operating-audit/ នេះ

“Pro forma cost” សូមមើល “Imputed cost” តាម Link => https://buykhmerbook.com/imputed-cost/ នេះ

“Profit target” សូមមើល “Target profit” តាម Link => https://buykhmerbook.com/target-profit/ នេះ

“Profit statement” សូមមើល “Income statement” តាម Link => https://buykhmerbook.com/income-statement/ នេះ

“Profit reserve” សូមមើល “Profit in suspense” តាម Link => https://buykhmerbook.com/profit-in-suspense/ នេះ

“Profit reinvestment” សូមមើល “Earning retention” តាម Link => https://buykhmerbook.com/earnings-retention/ នេះ

“Profit rate” សូមមើល “Profit margin” តាម Link => https://buykhmerbook.com/profit-margin/ នេះ

“Profit on paper” សូមមើល “Pretax accounting income” តាម Link => https://buykhmerbook.com/pretax-accounting-income/ នេះ

“Profit from manufacturing” សូមមើល “manufacturing profit” តាម Link => https://buykhmerbook.com/manufacturing-profit/ នេះ

“Profit from business” សូមមើល “Business income” តាម Link => https://buykhmerbook.com/business-income/ នេះ

“Profit equation” សូមមើល “Profit and loss statement equation” តាម Link => https://buykhmerbook.com/profit-and-loss-statement-equation/ នេះ

“Profit and loss statement” សូមមើល “Income statement” តាម Link => https://buykhmerbook.com/income-statement/ នេះ

“Professional audit” សូមមើល “external audit” តាម Link => https://buykhmerbook.com/external-audit/ នេះ

“Professional association” សូមមើល “Professional corporation” តាម Link => https://buykhmerbook.com/professional-corporation/ នេះ

“Professional accountant” សូមមើល “Public accountant” តាម Link => https://buykhmerbook.com/public-accountant/ នេះ

“Productive output method” សូមមើល “Production method” តាម Link => https://buykhmerbook.com/production-method/ នេះ

“Production overhead” សូមមើល “factory overhead” តាម Link => https://buykhmerbook.com/factory-overhead/ នេះ

“Production order system” សូមមើល “Job order cost system” តាម Link => https://buykhmerbook.com/preferred-dividend/ នេះ

“Product approach” សូមមើល “Output approach” តាម Link => https://buykhmerbook.com/output-approach/ នេះ

“Processing cost”សូមមើល “Conversion cost” តាម Link => https://buykhmerbook.com/conversion-cost/ នេះ

“Preferred stock dividend” សូមមើល “Preferred stock” តាម Link => https://buykhmerbook.com/preferred-stock/ នេះ

“Private account” សូមមើល “Secret account” តាម Link => https://buykhmerbook.com/secret-account/ នេះ

“Principal of instrument” សូមមើល “Face value” តាម Link => https://buykhmerbook.com/face-value/ នេះ

“Principal book” សូមមើល “Main book” តាម Link => https://buykhmerbook.com/main-book/ នេះ

“Primary audit” សូមមើល “Principal auditor” តាម Link => https://buykhmerbook.com/principal-auditor/ នេះ

“Price of money” សូមមើល “Interest” តាម Link => https://buykhmerbook.com/interest/ នេះ

“Price of capital” សូមមើល “Interest” តាម Link => https://buykhmerbook.com/interest/ នេះ

“Price discount” សូមមើល “Trade discount” តាម Link => https://buykhmerbook.com/trade-discount/ នេះ

“Price” សូមមើល “Market price” តាម Link => https://buykhmerbook.com/market-price/ នេះ

“Pretax book income” សូមមើល “Pretax accounting income” តាម Link => https://buykhmerbook.com/pretax-accounting-income/ នេះ

“Present worth” សូមមើល “Present value” តាម Link => https://buykhmerbook.com/present-value/ នេះ

“Present standard cost” សូមមើល “Current standard cost” តាម Link => https://buykhmerbook.com/current-standard-cost/ នេះ

“Prepaid interest” សូមមើល “instant interest” តាម Link => https://buykhmerbook.com/instant-interest/ នេះ

“Prepaid income” សូមមើល “Deferred revenue” តាម Link => https://buykhmerbook.com/deferred-revenue/ នេះ

“Preliminary entry” សូមមើល “Original entry” តាម Link =>https://buykhmerbook.com/original-entry/ នេះ

“Preliminary balance sheet” សូមមើល “Tentative balance sheet” តាម Link => https://buykhmerbook.com/tentative-balance-sheet/ នេះ

Preferred stock dividend:​ Type of CAPITAL STOCK that carries certain preferences over COMMON STOCK, such as a prior claim on DIVIDENDS and ASSETS.

“Preferred stock dividend” សូមមើល “Preferred dividend” តាម Link => https://buykhmerbook.com/preferred-dividend/ នេះ

“Preference share” សូមមើល “Preferred stock” តាម Link => https://buykhmerbook.com/preferred-stock/ នេះ

“Predepreciation profit” សូមមើល “income before depreciation” តាម Link => https://buykhmerbook.com/income-before-depreciation/ នេះ

“Preceding balance” សូមមើល “Beginning balance” តាម Link => https://buykhmerbook.com/money-income/ នេះ

“Per-audit” សូមមើល “Pre-emptive audit” តាម Link => https://buykhmerbook.com/pre-emptive-audit/ នេះ

“Practical standard cost” សូមមើល “Current standard cost” តាម Link => https://buykhmerbook.com/current-standard-cost/ នេះ

“Potential liability” សូមមើល “Contingent liability” តាម Link => https://buykhmerbook.com/contingent-liability/ នេះ

“Posting of account” សូមមើល “Posting” តាម Link => https://buykhmerbook.com/posting/ នេះ

“Post-balance-sheet-date event” សូមមើល “Event subsequent to balance sheet date” តាម Link => https://buykhmerbook.com/event-subsequent-to-balance-sheet-date/ នេះ

“Positive contribution margin” សូមមើល “Contribution margin” តាម Link => https://buykhmerbook.com/contribution-margin/ នេះ

“Position audit” សូមមើល “Situation audit” តាម Link => https://buykhmerbook.com/situation-audit/ នេះ

“Position” សូមមើល “Financial position” តាម Link =>https://buykhmerbook.com/financial-position/ នេះ

“Planned value” សូមមើល “Planned budget” តាម Link => https://buykhmerbook.com/planned-budget/ នេះ

“Physical walk-through” សូមមើល “Physical inspection” តាម Link => https://buykhmerbook.com/physical-inspection/ នេះ

“Physical asset” សូមមើល “Tangible asset” តាម Link => https://buykhmerbook.com/tangible-asset/ នេះ

Petty cash:​ A small amount of CASH that a company keeps on hand to pay for minor expenses in an office.

“Petty cash” សូមមើល “Imprest fund” តាម Link => https://buykhmerbook.com/imprest-fund/ នេះ

“Per unit variable costs” សូមមើល “variable costs per unit” តាម Link => https://buykhmerbook.com/variable-costs-per-unit/ នេះ

“Personal capital asset” សូមមើល “Capital asset” តាម Link => https://buykhmerbook.com/capital-asset/នេះ

“Permanent record” សូមមើល “Permanent book” តាម Link => https://buykhmerbook.com/permanent-book/ នេះ

“Perks” សូមមើល “Fringe benefit” តាម Link => https://buykhmerbook.com/fringe-benefit/ នេះ

“Period of cost recovery” សូមមើល “Cost recovery period” តាម Link => https://buykhmerbook.com/cost-recovery-period/ នេះ

“Performance report” សូមមើល “Flexible budget performance report” តាម Link => https://buykhmerbook.com/flexible-budget-performance-report/ នេះ

“Performance control accounting” សូមមើល “Contribution margin” តាម Link => https://buykhmerbook.com/contribution-margin/ នេះ

“Performance audit” សូមមើល “Operating audit” តាម Link => https://buykhmerbook.com/operating-audit/ នេះ

“Perfect standard cost” សូមមើល “Ideal standard cost” តាម Link => https://buykhmerbook.com/ideal-standard-cost/ នេះ

“Per contra account” សូមមើល “contra account” តាម Link => https://buykhmerbook.com/contra-account/ នេះ

“Percentage of original cost method” សូមមើល “Straight-line method of depreciation” តាម Link => https://buykhmerbook.com/straight-line-method-of-depreciation/ នេះ

“Payroll cost” សូមមើល “Labor cost” តាម Link => https://buykhmerbook.com/labor-cost/ នេះ

“Payout journal” សូមមើល “Cash disbursement journal” តាម Link => https://buykhmerbook.com/cash-disbursements-journal/ នេះ

“Payoff” សូមមើល “Payback period” តាម Link => https://buykhmerbook.com/payback-period/ នេះ

“Payment voucher” សូមមើល “Bop” តាម Link => https://buykhmerbook.com/bop/ នេះ

“Payment penalty” សូមមើល “Prepayment penalty” តាម Link => https://buykhmerbook.com/prepayment-penalty/ នេះ

“Payment of debt” សូមមើល “Debt repayment” តាម Link => https://buykhmerbook.com/debt-repayment/ នេះ

ការទូទាត់សងបំណុល៖ ការទូទាត់ប្រាក់ដើម ការប្រាក់ ឬបន្ទុកចំណាយផ្សេងៗ ដើម្បីជម្រះនូវបំណុល។
Debt repayment:​ Payment of principal, interest and other costs made to payoff an obligation.
 

“Payment float” សូមមើល “Outstanding check” តាម Link => https://buykhmerbook.com/outstanding-check/ នេះ

“Pay-as-you-earn (PATE)” សូមមើល “Income tax withholding” តាម Link => https://buykhmerbook.com/income-tax-withholding/ នេះ

“Payable” សូមមើល “Account payable, bill payable” តាម Link =>
https://buykhmerbook.com/account-payable/

https://buykhmerbook.com/bill-payable/ នេះ

“Passive investment income” សូមមើល “Passive income” តាម Link => https://buykhmerbook.com/passive-income/ នេះ

Par value:​ Amount per share set in the ARTICLES OF INCORPORATION of a CORPORATION to be entered in the CAPITAL STOCKS account where it is left permanently and signifies a cushion of EQUITY capital for the protection of CREDITORS.

“Par value” សូមមើល “face value” តាម Link => https://buykhmerbook.com/face-value/ នេះ

“Partnership equity” សូមមើល “Partner’s equity” តាម Link =>https://buykhmerbook.com/partners-equity/ នេះ

“Partner’s capital” សូមមើល “Partner’s equity” តាម Link => https://buykhmerbook.com/partners-equity/ នេះ

“Partially approving opinion” សូមមើល “qualified opinion” តាម Link => https://buykhmerbook.com/qualified-opinion/ នេះ

“Parent’s equity” សូមមើល “Majority interest” តាម Link => https://buykhmerbook.com/majority-interest/ នេះ