N (428)number of days stock 存货周转天数 ) hPVX()O!
N (429)number of weeks stock 存货周转周数 3&'R1~Vh
O (430)objective classification 客体分类 vcD'~)G(*
O (431)obsolescence 陈旧 &1$8q0
O (432)off balance sheet finance 资产负债表外筹资 w\v&3T
O (433)offer for sale 标价出售 tYI]=:
O (434)operating budget 经营预算 Pu/lpHm|
O (435)operating lease 经营租赁 ^*zW"s
O (436)operating statement 营业报表
bn|DRy
O (437)operation time 操作时间 &
*c'uNw
O (438)operational control 经营控制 G32_FQ$b
O (439)operational gearing 经营杠杆 x_pMG!2
O (440)operating plans 经营计划 8|_K
O (441)opportunity cost 机会成本 o9^$hDs,si
O (442)order 定单 K+t];(
O (443)ordinary shares 普通股 zrTY1Asw;4
O (444)out-of-date cheque 过期支票 up7x)w:
O (445)over capitalization 过分资本化 F_~6n]Sr
O (446)overhead 制造费用 a#6,#Q"
O (447)overhead absorption rate 制造费用分配率 )da:&F -
O (448)overhead cost 制造费用 K;kLQ2)
O (449)overtrading 超过营业资金的经营 BfEx'C
P (450)paid cheque 已付支票 qIUC2,&g
P (451)paid-up share capital 认定股本 >T$7{
~
P (452)parent company 母公司 >fhSaeN
P (453)pareto distribution 帕累托分布 CYMM*4#
P (454)participating preference shares 参与优先股 JiUT\
y
P (455)partnership 合伙 ]b!R-G!gV
P (456)payable ledger 应付款项账户 (#lm#?<)
P (457)payback 回收期 olslzXn
7o
P (458)payments and receipts account 收入和支出报表 xQ_:]\EZ
P (459)payments withheld 保留款额 AIf[W">\
P (460)payroll 工资单 TosPk(o
(
P (461)payroll analysis 工资分析 }$&);7(w
P (462)percentage profit on turnover 利润对营业额比率 -!JlM@
P (463)period cost 期间成本 kkG_ +Y
P (464)perpetual inventory 永续盘存 >J?jr&i
P (465)personal account 记名账户 re2Fv:4{
P (466)PEPT 项目评审法 Udg&
eEF
P (467)petty cash account 备用金账户 CiHn;-b;
P (468)petty cash voucher 备用金凭证 G<Th<JF)Q
P (469)physical inventory 实地盘存 ejDCmD
P (470)planning 计划 u>j 5`OXo
P (471)planning horizon 计划时限