3093 qualification ①附保留意見②資歷

3094 qualification share 資歷股份

3095 qualified acceptance 附條件承兌

3096 qualified endorsement 附條件背書

3097 qualified pension plan 限定退休金計劃

3098 qualified report 附保留意見審計報告

3099 qualified stock options 限定購股權

3100 qualitative characteristics( of accounting information) 會計信息的質量特征

3101 qualitative factor 質量因素

3102 quality cost 質量成本

3103 quality of earnings 收益質量

3104 quality review 質量檢查

3105 quantitative analysis 定量分析

3106 quantitative factor 數量因素

3107 quantity discount 數量折扣

3108 quantity reorder system 定量訂貨制度

3109 quantity variance 數量差異

3110 quarterly dividend 季度股利

3111 quarterly statement 季度報表

3112 quasi-contract 準合同

3113 quasi-public company 準公營公司

3114 quasi-reorganization 準改組,賬面改組

3115 questionable payment 可疑賬款

3116 questionnaire on internal control 內部控制調查表

3117 quick asset 速動資產

3118 quick liability 速動負債

3119 quick ratio 速動比率

3120 quotation ①報價②報價單,行情表

3121 quoted company 證券上市公司

3122 quoted price 牌價

3123 quoted securities 掛牌證券,上市證券